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Ghanshyam Das Gupta vs Assistant Commissioner of Income Tax, Central Circle-27, Delhi (Delhi High Court, 2021) – Violation of Natural Justice in Assessment Proceedings under Sections 142(1), 153A, 143(3), 156 & 271(1)(c) of Income Tax Act
Facts of the
CaseThe petitioner challenged assessment orders passed
under Sections 153A and 143(3), along with consequential demand notices under
Section 156 and penalty notices under Section 274 read with Section 271...
Commissioner of Income Tax (International Taxation)-2, Delhi vs LG Philips Display Korea Co. Ltd (2021) – Reassessment u/s 147 Invalid Where No PE Exists in India
Facts of the Case
The
Revenue filed an appeal against the order of the Income Tax Appellate
Tribunal (ITAT) which dismissed its appeal for AY 2005–06.
Reassessment
proceedings were initiate...
Ghanshyam Das Gupta vs Assistant Commissioner of Income Tax, Central Circle-27, Delhi (2021:DHC:2014-DB) (Delhi High Court | W.P.(C) 6278/2021 & Connected Matters | Judgment dated 09 July 2021)
Facts of the
CaseThe petitioner, Ghanshyam Das Gupta, filed multiple
writ petitions challenging assessment orders passed under Sections 153A and
143(3) of the Income Tax Act, 1961, along with consequential notices of ...
Rajeev Behl vs Principal Commissioner of Income Tax & Anr. (2021:DHC:3012-DB) – Liability of Directors under Section 179 of Income Tax Act Cannot Be Avoided by Private Agreements
Facts of the CaseThe petitioner, Rajeev Behl, was one of the promoters and
directors of the Realtech Group of companies. Disputes arose among promoters,
leading to a Memorandum of Understanding (MOU) in 2011, under whi...
Dy. Commissioner of Income Tax vs M/s Bhawani Portfolio Pvt. Ltd. | Section 260A Income Tax Act | Accommodation Entries & Commission Rate Estimation
Facts of the
CaseThe present appeals were filed by the Revenue
challenging the order dated 23rd January 2019 passed by the Income Tax
Appellate Tribunal (ITAT). The case pertains to the respondent-assessee, M/s
Bhawa...
Commissioner of Income Tax (Exemptions) Delhi vs Dabur Research Foundation (2021) – Reopening of Assessment u/s 147 Invalid | Non-Mandatory Compliance of Rule 5D
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order of the Income Tax Appellate Tribunal (ITAT) relating to Assessment Year
2007–08. The dispute arose from reassessment proceedings init...
Intertek India Private Limited vs Assistant Commissioner of Income Tax (Delhi High Court, 2021) – Rectification under Section 154 & Refund Direction Case
Facts of the
CaseThe petitioner, Intertek India Private Limited,
filed a writ petition seeking a direction to the respondent (Assistant
Commissioner of Income Tax) to dispose of its rectification application dated
24...
Paramount Residency Pvt. Ltd. vs Deputy Commissioner of Income Tax & Anr. (Delhi High Court, 2021) – Section 68 Income Tax Act | Remand for Fresh Adjudication on Merits
Facts of the Case
The
appellant filed an appeal against the ITAT order dated 11 December 2020
for Assessment Year 2011–12.
The
ITAT had allowed the Revenue’s appeal and reversed the findings of...
Commissioner of Income Tax (International Taxation)-2, Delhi vs LG Philips Display Korea Co. Ltd & Ors. | Delhi High Court | Section 9(1)(i), Section 147 Income Tax Act | Permanent Establishment & Income Attribution
Facts of the CaseThe present appeals were filed by the Revenue challenging the
order of the Income Tax Appellate Tribunal (ITAT), which had dismissed the
Revenue’s appeals and allowed the cross-objections of the asse...
Commissioner of Income Tax (International Taxation)-2, Delhi vs LG Philips Display Korea Co. Ltd & Ors (2021:DHC:3050-DB) – No PE in India & No Substantial Question of Law under Section 147
Facts of the CaseThe present appeals were filed by the Revenue challenging the
order dated 20 October 2020 passed by the Income Tax Appellate Tribunal (ITAT).
The ITAT had dismissed the appeals filed by the Revenue and...