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Neha Aviation Management Pvt. Ltd. vs Assessment Unit, Income Tax Department & Ors. (Delhi High Court, 2023) – Reassessment Set Aside Due to Violation of Natural Justice under Sections 147, 148A & 144B of Income Tax Act
Facts of the
Case
The case pertains to Assessment Year 2018–19.
The petitioner challenged:
Reassessment order dated 18.03.2023 under Sections 147/144B
Demand notice under Section 156
Penalty...
Commissioner of Income Tax (Exemptions) Delhi vs East Point Education Society (Delhi High Court) – Section 263 Revision Not Sustainable When AO Takes a Possible View
Facts of the
CaseThe present appeal pertains to Assessment Year
2012–13 and arises from an order passed by the Income Tax Appellate
Tribunal dated 06.09.2019.The respondent/assessee, a registered charitable
s...
Commissioner of Income Tax (Exemptions) Delhi vs East Point Education Society – Section 263 Revision Not Valid When AO Takes a Possible View | Delhi High Court
Facts of the
CaseThe present case pertains to Assessment Year
2012–13, where the assessee, a registered charitable society, filed its
return declaring nil income after claiming exemption under the Income
Tax ...
The Northern India Zonal Assembly of the Mar Thoma Church vs Income Tax Officer (Exemptions) & Anr | Delhi High Court | Sections 11, 12 & 13(1)(b) Income Tax Act | Writ on Delay in Appeal Disposal & Partial Consideration of Reassessment Order
Facts of the CaseThe petitioner, The Northern India Zonal Assembly of the
Mar Thoma Church, challenged an assessment order dated 30.12.2017 for
Assessment Year 2010–11. The impugned order was based on a reasses...
The Northern India Zonal Assembly of the Mar Thoma Church vs Income Tax Officer (Exemptions) & Anr | Delhi High Court | Sections 11, 12 & 13(1)(b) Income Tax Act – Restricted Grant & Pending Appeal Adjudication
Facts of the CaseThe petitioner, The Northern India Zonal Assembly of the
Mar Thoma Church, challenged the assessment order dated 28.03.2022
concerning AY 2013–14. The impugned order was based on a reassessment...
Ramakant vs Income Tax Officer, Ward International Tax 3(1)(2) & Ors. – Delhi High Court on Validity of Reassessment Notices under Sections 147, 148 & 142(1) of Income Tax Act
Facts of the
CaseThe petitioner/assessee filed a writ petition
challenging the validity of notices issued under Sections 148 and 142(1) of the
Income Tax Act for Assessment Year 2012–13. The reassessment proceedings...
Sheevam Transolutions Pvt. Ltd. vs Assistant Commissioner of Income Tax Circle 22(2), Delhi & Anr. | Delhi High Court | Section 148A(d) – Personal Hearing Mandatory | AY 2019-20
Facts of the CaseThe present writ petition concerns Assessment Year 2019–20,
wherein the petitioner, Sheevam Transolutions Pvt. Ltd., was alleged to
have availed a bogus loan of ₹1,28,00,000/- from an entity named ...
Pratyaksh Apparels Pvt. Ltd. vs Deputy Commissioner of Income Tax (Delhi High Court, 2023) (Assessment under Section 153C r/w Section 144 set aside due to violation of principles of natural justice)
Facts of the
CaseThe petitioner, Pratyaksh Apparels Pvt. Ltd.,
challenged multiple assessment orders dated 28.03.2023 passed for different
Assessment Years (AY 2013–14 to AY 2019–20) under Section 153C read with
...
PR. Commissioner of Income Tax (Central)-2 vs M/s Bharat Hotels Ltd. – No Disallowance u/s 14A in Absence of Exempt Income | Delhi High Court
Issues InvolvedWhether disallowance under Section 14A of the Income Tax Act,
1961 can be made when the assessee has not earned any exempt income during the
relevant assessment year. Petitioner’s Arguments...
Sanskriti Exim Pvt. Ltd. vs Deputy Commissioner of Income Tax – Delhi High Court Sets Aside Assessment Orders Due to Violation of Natural Justice under Sections 153C, 142(1), 144 & 156 of the Income Tax Act, 1961
Facts of the
CaseThe petitioner, Sanskriti Exim Pvt. Ltd.,
challenged six separate assessment orders passed on 28.03.2023 for
multiple Assessment Years (AYs 2014–15 to 2019–20). These orders were passed
under Sec...