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Lemon Tree Hotels Ltd. vs Assistant Commissioner of Income Tax & Ors. (Delhi High Court) – Reassessment u/s 148 Set Aside for Lack of Personal Hearing (AY 2015–16)

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13/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 140
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Facts of the CaseThe present writ petition was filed by the petitioner challenging the validity of the notice dated 30.06.2021 issued under Section 148 of the Income Tax Act, 1961. Additionally, the petitioner also ch...

RK Gupta and Son HUF vs Income Tax Officer Ward 58(3) & Anr (Delhi High Court, 2022) – Reassessment Notice Quashed for Lack of Proper Allegations under Sections 148, 148A(b), 148A(d) of Income Tax Act

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13/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 152
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Facts of the CaseThe present writ petition was filed challenging the notice dated 19.05.2022 issued under Section 148A(b) of the Income Tax Act, 1961, along with the subsequent order dated 27.07.2022 passed under Sect...

GDR Finance and Leasing Pvt. Ltd. vs Income Tax Officer, Ward 10(1), New Delhi (Delhi High Court) – Reassessment Quashed Due to Erroneous Assessee Identification under Sections 148 & 148A

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My Tax Expert
13/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 149
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Facts of the CaseThe present writ petition challenged an order passed under Section 148A(d) along with a reassessment notice issued under Section 148 for AY 2016–17. The proceedings were initiated based on informati...

Deepak Talwar vs Deputy Commissioner of Income Tax & Ors (Delhi High Court, 2023) – Right to Access Documents in Income Tax Proceedings under Sections 142(1), 143(3), 153A & 153B of Income Tax Act

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13/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 158
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Facts of the CaseThe petitioner, Deepak Talwar, was subjected to a search and seizure operation on 22.06.2016, following which statements were recorded and later retracted. Subsequently, notices were issued under Sect...

GDR Finance and Leasing Private Limited vs Income Tax Officer, Ward 10(1), New Delhi – Delhi High Court Quashes Reassessment Proceedings Due to Incorrect Assumption of Facts under Sections 148A(b), 148A(d) & 148 of the Income Tax Act, 1961

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My Tax Expert
13/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 147
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Facts of the CaseThe present writ petition was filed challenging the order dated 23.07.2022 passed under Section 148A(d) of the Income Tax Act, 1961 and the consequential notice issued under Section 148 for Assessment...

Charu Chains and Jewels Pvt. Ltd. vs Assistant Commissioner of Income Tax – Reassessment Proceedings under Section 148A(d) Set Aside for Non-Supply of Material (Delhi High Court)

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My Tax Expert
13/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 149
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Facts of the CaseThe present writ petition was filed challenging the order dated 25.07.2022 passed under Section 148A(d) of the Income Tax Act, 1961 along with the consequential notice issued under Section 148 for Ass...

PTC India Ltd. vs Assistant Commissioner of Income Tax Circle 19(1), New Delhi & Anr. – Delhi High Court Directs Passing of Appeal Effect Order under Section 153 & Refund with Interest u/s 244A

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My Tax Expert
13/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 137
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Facts of the CaseThe petitioner, PTC India Ltd., filed a writ petition seeking directions against the Income Tax Department for failure to give effect to an appellate order dated 26.09.2018 passed by the Commissioner ...

PTC India Ltd. vs Assistant Commissioner of Income Tax Circle 19(1), New Delhi & Anr. | Delhi High Court | Stay on Tax Demand & Recovery Proceedings under Section 156 Income Tax Act

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13/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 132
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Facts of the Case The petitioner challenged an impugned order dated 23.11.2022 passed by the tax authorities. A tax demand was raised under Section 156 for multiple assessment years. The petitioner h...

PR. Commissioner of Income Tax vs M/s Enrich Agro Food Products Pvt. Ltd. | Section 68 Addition on Share Capital & Share Premium – Delhi High Court Judgment (AY 2015-16)

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13/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 151
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Facts of the CaseThe present appeal was filed by the Revenue against the order dated 29.04.2022 passed by the Income Tax Appellate Tribunal concerning Assessment Year 2015-16. The core issue relates to the addition ma...

Rahul Aggarwal vs Income Tax Officer Ward 70-1 & Anr. – Delhi High Court Sets Aside Reassessment Proceedings Due to Non-Application of Mind under Sections 148A(b), 148A(d) & 148 (AY 2016–17)

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13/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 150
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Facts of the CaseThe present writ petition was filed challenging the notice dated 23.05.2022 issued under Section 148A(b) of the Income Tax Act, 1961, along with the subsequent order dated 29.07.2022 passed under Sect...