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THE PR. COMMISSIONER OF INCOME TAX (CENTRAL-1) vs VALLEY IRON & STEEL CO. LTD. | Delhi High Court | Section 271(1)(c) r/w Section 43B Income Tax Act | Voluntary Disallowance & Penalty Deletion
Facts of the CaseThe present appeal pertains to Assessment Year 2014–15,
wherein the Revenue challenged the order passed by the Income Tax Appellate
Tribunal deleting penalty imposed under Section 271(1)(c) of the In...
PR. Commissioner of Income Tax (Central)-2 vs Nagar Dairy Pvt. Ltd. | Section 153C | No Addition Without Incriminating Material | Delhi High Court
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),
arising from proceedings relating to Assessment Year (AY) 2008–0...
Dauphin Travel Marketing Pvt. Ltd. vs Income Tax Officer Ward 7(1), Delhi & Ors. | Delhi High Court | Section 142(1) Income Tax Act | Violation of Natural Justice due to Improper Notice & Insufficient Response Time
FACTS OF THE CASEThe present writ petition pertains to Assessment Year 2013–14
wherein the petitioner challenged the assessment order dated 25.05.2023. The
grievance raised was that statutory notices issued under Sec...
Pr. Commissioner of Income Tax vs Micro & Small Enterprises Facilitation Council & Anr. – Jurisdiction Conflict Between Income Tax Act & MSMED Act on Special Audit Fees (Delhi High Court, 2023)
Facts of
the CaseThe Income Tax Department appointed a Chartered Accountant
firm (registered as a Micro Enterprise) as a Special Auditor under Section
142(2A) of the Income Tax Act for conducting audits of multiple en...
Manujendra Shah vs Commissioner of Income Tax-8 & Anr. – Reassessment Quashed Due to Non-Application of Mind under Sections 147/148 of Income Tax Act
Facts of the CaseThe petitioner filed his return for AY 2011–12, which was
processed under Section 143(1). Subsequently, the Assessing Officer (AO)
initiated reassessment proceedings under Section 148 alleging that i...
Manujendra Shah vs Commissioner of Income Tax-8 & Anr. – Reassessment Quashed Due to Non-Application of Mind under Sections 147/148 of Income Tax Act
Facts of the CaseThe petitioner filed his return for AY 2011–12, which was
processed under Section 143(1). Subsequently, the Assessing Officer (AO)
initiated reassessment proceedings under Section 148 alleging that i...
Principal Commissioner of Income Tax vs Micro & Small Enterprise Facilitation Council & Anr. – Delhi High Court on MSMED Act vs Income Tax Act (Section 142(2A) Special Audit Fee Dispute)
Facts of
the Case
The
Income Tax Department appointed a CA Firm (M/s SBG & Co.) as Special
Auditor under Section 142(2A).
After
completion of audits, the CA Firm raised invoices claiming subst...
CCTEB India Private Limited vs Assistant Commissioner of Income Tax (Central Circle-17) & Anr. – Delhi High Court | Stay on Tax Demand | Section 281B Income Tax Act | 20% Deposit Rule Clarified
Facts of the Case
The
petitioner faced a total tax demand of ₹56.48 crore across three
assessment years.
The
department directed payment of ₹35.42 crore pending appeal before
CIT(A).
B...
CCTEB India Private Limited vs Assistant Commissioner of Income Tax, Central Circle-17 & Anr. – Delhi High Court (AY 2019-20 to 2021-22 | Section 281B | Stay of Demand | 20% Deposit Rule)
Facts of the Case
The
petitioner, CCTEB India Private Limited, faced tax demands for AYs 2019-20,
2020-21, and 2021-22, aggregating to approximately ₹56.48 crores.
The
Principal Commissione...
S.B. Distributors & Ors. vs Income Tax Officer Ward 35(1) Delhi & Ors. – Invalid Reassessment Without Show Cause Notice | Delhi High Court
Facts of the CaseThe petitioner challenged the assessment order dated
29.05.2023 passed by the Assessing Officer under Section 147 read with Section
144 of the Income Tax Act, 1961. It was contended that the Asse...