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Jurisdictional AO’s Power to Issue Reassessment Notices Reaffirmed Despite Faceless Scheme; Writ Dismissed Following TKS Builders – Sumanglam Sewa Aivam Education Samiti vs. ACIT (Delhi HC)
Facts of the CaseThe petitioner, Sumanglam Sewa Aivam Education Samiti, filed
a writ petition challenging notices issued under Section 148 of the Income-tax
Act by the Assistant Commissioner of Income Tax, Central Circ...
Section 264 Revision Against Section 143(1) Intimation Allowed; Refund Directed Despite Pending SLP Argument – Shangri-La International Hotel Management Pte. Ltd. vs. CIT (International Tax) (Delhi HC)
Facts of the CaseThe petitioner, Shangri-La International Hotel Management
Pte. Ltd., filed a writ petition challenging an order dated 26.03.2025 passed
by the Commissioner of Income-Tax (International Tax)-3 under Sec...
Delay of Nine Months in Filing Revised Return Not a Genuine Hardship; Condonation under Section 119(2)(b) Rightly Rejected – Sanjay Khurana vs. Income Tax Department (Delhi HC)
Facts of the CaseThe petitioner, Sanjay Khurana, filed a writ petition
challenging an order dated 05.08.2025 passed by the Principal Commissioner of
Income Tax rejecting his application under Section 119(2)(b) of the I...
Unsecured Loan under Section 68 Held Genuine; No Requirement to Prove Source of Source Prior to Finance Act 2022 – PCIT-4 vs. KRBL Infrastructure Ltd. (Delhi HC)
Facts of the CaseA search and seizure operation under Section 132 was
conducted on the KRBL Group on 30.03.2016. Pursuant thereto, assessment for
Assessment Year 2014-15 was completed under Section 153A read with Secti...
No Addition under Section 153A in Absence of Incriminating Material for Unabated Year; Revenue Appeal Dismissed Following Abhisar Buildwell – PCIT-1 vs. Mirage Homes Pvt. Ltd. (Delhi HC)
Facts of the CaseThe Revenue filed an appeal under Section 260A of the
Income-tax Act challenging the order dated 16.05.2023 passed by the Income Tax
Appellate Tribunal in ITA No. 2624/DEL/2016 relating to Assessment Y...
No Addition under Section 153A in Absence of Incriminating Material for Unabated Year; Revenue Appeal Dismissed Following Abhisar Buildwell – PCIT-1 vs. Mirage Homes Pvt. Ltd. (Delhi HC)
Facts of the CaseThe Revenue filed an appeal under Section 260A of the
Income-tax Act challenging the order dated 16.05.2023 passed by the Income Tax
Appellate Tribunal in ITA No. 2624/DEL/2016 relating to Assessment Y...
Reopening Quashed for Change of Opinion; Survey-Based Comparison with Subsequent Year Data Invalid – Matrix Clothing Pvt. Ltd. vs. ACIT (Delhi HC)
Facts of the CaseThe petitioner, Matrix Clothing Private Limited, filed two
writ petitions challenging notices dated 31.03.2019 issued under Section 148 of
the Income-tax Act for Assessment Years 2014-15 and 2015-16 an...
Excess Cash Deposits Held Unexplained; No Substantial Question of Law under Section 260A – Kross Diamonds Pvt. Ltd. vs. ITO Ward 14(3) (Delhi HC)
Facts of the CaseThe assessee, Kross Diamonds Pvt. Ltd., filed appeals under
Section 260A of the Income-tax Act challenging a common order dated 18.12.2024
passed by the Income Tax Appellate Tribunal. The Tribunal had ...
Concurrent Jurisdiction of Jurisdictional AO and Faceless AO Reaffirmed; Reassessment Notices Upheld Despite Section 151A Challenge – Inder Dev Gupta vs. ACIT (Delhi HC)
Facts of the CaseA batch of writ petitions was filed by Inder Dev Gupta and connected
petitioners challenging notices issued under Section 148 of the Income-tax Act
by the Jurisdictional Assessing Officer of Central Ci...
Writ Petition challenging the retention of seized assets and seeking release of jewellery, cash and bullion seized during search proceedings KOSHALIYA DEVI RASTOGI Versus ASSISTANT/ DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI AND ANR
IN THE HIGH COURT OF DELHI AT NEW DELHIDate of Decision : 06.01.2026W.P.(C) 7448/2025 CM APPL. 41160/2025
KOSHALIYA DEVI RASTOGI
............................................PetitionerThrough: Mr. Sachit Jolly, Sr. Adv....