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Jain Enterprises vs Income Tax Officer, Ward 36(1), Delhi & Ors. (2023) – Reassessment Proceedings u/s 148A(d) Set Aside Due to Non-Application of Mind and Contradictory Findings

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My Tax Expert
10/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 199
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 Facts of the CaseThe present writ petition pertains to Assessment Year 2019–20, wherein the petitioner challenged: Order dated 24.03.2023 passed under Section 148A(d) of the Income Tax Act Consequenti...

EBIX Asia Holdings Inc vs Assistant Commissioner of Income Tax (International Taxation) – Delhi High Court Sets Aside Section 148A(d) Order for Violation of Natural Justice (AY 2019-20)

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My Tax Expert
10/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 173
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 FACTS OF THE CASEThe present writ petition was filed challenging the order dated 15.04.2023 passed under Section 148A(d) of the Income Tax Act, 1961 along with the consequential notice issued under Section 148 of...

Ashok Jain vs Assessment Unit, Income Tax Department (Delhi High Court) – Reassessment Proceedings Set Aside Due to Violation of Natural Justice under Sections 147 & 148A

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My Tax Expert
10/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 158
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 Facts of the CaseThe petitioner challenged the validity of reassessment proceedings initiated by the Income Tax Department for Assessment Year 2016–17. The challenge was directed against: Show Cause Not...

Syndicate Buildcon Private Limited vs Principal Commissioner of Income Tax-7 & Ors | Delhi High Court | Reassessment u/s 147 r/w 144B Set Aside for Violation of Natural Justice

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10/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 339
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 Facts of the CaseThe present writ petition pertains to Assessment Year 2018–19 wherein reassessment proceedings culminated in an assessment order dated 17.03.2023 passed under Sections 147 read with 144B of the...

Darpan Kohli & Ors. vs Assistant Commissioner of Income Tax (Delhi High Court, 2023) – Invalid Assessment Against Deceased Assessee u/s 148 Set Aside

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My Tax Expert
10/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 164
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Facts of the CaseThe present writ petition pertains to Assessment Year 2017–2018, wherein the petitioners (legal heirs of late Mr. Kuldip Kohli) challenged: Notice dated 06.04.2021 issued under Section 148, a...

Incredible Unique Buildcon Pvt. Ltd. vs Office of the Income Tax Officer Ward (12)(1), New Delhi (Delhi High Court, 2023) – TDS Credit Cannot Be Denied Due to Non-Deposit by Deductor | Section 205 Income Tax Act

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My Tax Expert
10/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 151
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 Facts of the CaseThe present writ petition pertains to Financial Year 2010–11 (Assessment Year 2011–12). The petitioner, Incredible Unique Buildcon Pvt. Ltd., rendered services to Clutch Auto Ltd. (CAL) amoun...

Ebix Singapore Pte. Ltd. vs Assistant Commissioner of Income Tax, Circle International Taxation (Delhi High Court) – Order u/s 148A(d) Set Aside Due to Non-Consideration of Reply

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My Tax Expert
10/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 182
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Facts of the Case The case pertains to Assessment Year 2019–20. A notice dated 14.03.2023 was issued under Section 148A(b). The petitioner filed a reply on 30.03.2023. The Assessing O...

Hydrocarbons Education and Research Society vs Assistant Commissioner of Income Tax & Ors (Delhi High Court, 2023) – Reassessment u/s 148A Valid but AO Must Follow Principle of Consistency

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My Tax Expert
10/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 156
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 Facts of the CaseThe petitioner challenged the reassessment proceedings initiated by the Income Tax Department for Assessment Year (AY) 2019–20. The challenge was directed against: Order dated 30.07.202...

Sistema Asia Fund Pte. Ltd. vs Assistant Commissioner of Income Tax (Delhi High Court, 2023) – Reassessment u/s 148A(d) Set Aside Due to Change in Grounds & Misapplication of Section 50CA

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10/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 155
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Facts of the CaseThe petitioner challenged: Order dated 28.04.2023 passed under Section 148A(d) Consequential notice issued under Section 148 Earlier notice dated 23.03.2023 issued under Section...

RAJIB SAHA vs INCOME TAX OFFICER, WARD 10(1) & ANR. – Challenge to Section 179 Notice under Income Tax Act | Delhi High Court Judgment (2023)

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10/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 159
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 Facts of the CaseThe petitioner, Rajib Saha, filed a writ petition challenging a notice dated 25.04.2023 issued under Section 179 of the Income Tax Act, 1961. The notice sought recovery of outstanding tax dues of...