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MODI OVERSEAS vs INCOME TAX OFFICER WARD 47(1) DELHI & ANR. – Delhi High Court | Section 148A(d) & 148 Income Tax Act | Violation of Natural Justice due to Denial of Personal Hearing

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10/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 155
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 Facts of the CaseThe present writ petition pertains to Assessment Year 2019–20. The petitioner challenged: Order dated 06.04.2023 passed under Section 148A(d) of the Income Tax Act; and Consequential ...

Dhiru Realestates Private Limited vs Income Tax Officer, Ward 7(1), Delhi (Delhi High Court) – Reassessment Proceedings u/s 148A Set Aside Due to Violation of Natural Justice (AY 2019–20)

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10/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 139
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 Facts of the CaseThe present writ petition pertains to Assessment Year 2019–20. The petitioner, Dhiru Realestates Private Limited, challenged the validity of proceedings initiated under Section 148A of the Inco...

Dhiru Realestates Private Limited vs Income Tax Officer, Ward 7(1), Delhi (Delhi High Court) – Reassessment Proceedings u/s 148A Set Aside Due to Violation of Natural Justice (AY 2019–20)

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My Tax Expert
10/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 148
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 Facts of the CaseThe present writ petition pertains to Assessment Year 2019–20. The petitioner, Dhiru Realestates Private Limited, challenged the validity of proceedings initiated under Section 148A of the Inco...

Anita Arora vs Assistant Commissioner of Income Tax Circle Int Tax 1(1)(1) & Ors. – Delhi High Court Sets Aside Section 148A(b) Order Due to Non-Consideration of Assessee’s Reply

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My Tax Expert
10/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 159
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 Facts of the CaseThe present writ petition pertains to Assessment Year (AY) 2016–17. The petitioner was issued a notice dated 04.03.2023 under Section 148A(b) of the Income Tax Act alleging that the source of f...

Jagannath Haldar vs Principal Chief Commissioner of Income Tax, International Taxation, New Delhi & Ors. – Delhi High Court Sets Aside Section 148A(d) Order for Violation of Natural Justice (AY 2016-17)

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09/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 182
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Facts of the CaseThe petitioner challenged the validity of the order dated 27.03.2023 passed under Section 148A(d) and the consequential notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2...

Rajinder Nath Kapoor vs Income Tax Officer, Ward 47(1) & Anr. – Delhi High Court Quashes Reassessment Notice Issued to Non-Existent Entity under Sections 148 & 148A(d) of Income Tax Act

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My Tax Expert
09/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 171
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 Facts of the CaseThe petitioner, Rajinder Nath Kapoor, was previously a partner in a firm named M/s Kapoor Electric Mart. After dissolution of the partnership firm in 2004, the business was continued by the petit...

Dr. Ashok Kumar Sinha vs Assistant Commissioner of Income Tax Circle International Tax 3(1)(2), Delhi & Anr. – Reassessment u/s 148 & 148A Set Aside for Non-Application of Mind (Delhi High Court)

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09/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 177
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Facts of the Case The petitioner challenged: Notice dated 23.03.2023 issued under Section 148A(b) Order dated 24.04.2023 under Section 148A(d) Consequential notice under Sectio...

Principal Commissioner of Income Tax, Delhi-4 vs Nestlé India Ltd. (Delhi High Court) – Disallowance of License Fee, Section 14A & Depreciation Issues AY 2010-11

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09/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 188
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Facts of the CaseThe present appeal pertains to Assessment Year 2010–11, wherein the Revenue challenged the order of the Income Tax Appellate Tribunal (ITAT) dated 31.07.2020. The dispute primarily revolved around mu...

PR. Commissioner of Income Tax (Central)-2 vs Nagar Dairy Pvt. Ltd. | Delhi High Court | AY 2009-10 | No Addition Without Incriminating Material

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09/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 189
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Facts of the CaseThe present appeal was filed by the Revenue challenging the order dated 23.11.2022 passed by the Income Tax Appellate Tribunal (ITAT). The dispute relates to Assessment Year 2009–10.The core issue ar...

PR. Commissioner of Income Tax-7 vs Sumitomo Corporation India Pvt. Ltd. | Delhi High Court | AY 2015-16 & 2016-17 | No Substantial Question of Law

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09/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 177
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Facts of the Case The Revenue filed appeals before the High Court against the order of the ITAT dated 24.11.2021. The appeals related to AY 2015-16 and AY 2016-17. There was a delay of 214...