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Mrs. Sripathi Subbaraya Manohara (Legal Heir of Late Sripathi Subbaraya Gupta) vs Principal Commissioner of Income Tax-22, New Delhi & Anr. (2021) – Invalidity of Reassessment Notice Issued to Deceased Assessee under Sections 147/148 of Income Tax Act
Facts of the
Case
The Income Tax Department issued a notice dated 22.03.2019 under
Section 148 for reopening assessment for AY 2012-13.
Subsequently, assessment order dated 14.11.2019 and penalty
notice...
BT (India) Private Limited vs Income Tax Officer & Anr. (Delhi High Court, 2021) – Challenge to TDS Liability under Sections 201(1) & 201(1A) of Income Tax Act
Facts of the
CaseThe petitioner, BT (India) Private Limited, filed
multiple writ petitions challenging a common order dated 26.08.2021 and
the show cause notices issued under Sections 201(1) and 201(1A) of the
...
PR. Commissioner of Income Tax (Central)-3 vs Suresh Kumar Gupta (Delhi High Court) – Invalid Reassessment due to Improper Sanction under Section 151 of Income Tax Act
Facts of the
CaseThe appeals were filed by the Principal
Commissioner of Income Tax challenging a common order of the Income Tax
Appellate Tribunal (ITAT) dated 21 December 2018. The ITAT had allowed the
assessee’s...
PR. Commissioner of Income Tax (Central)-3 vs Suresh Kumar Gupta (2021:DHC:2064-DB) – Invalid Reassessment Due to Improper Sanction u/s 151 of Income Tax Act
Facts of the
CaseThe appeals were filed by the Revenue challenging a
common order of the Income Tax Appellate Tribunal (ITAT) dated 21 December
2018. The Tribunal had allowed the assessee’s appeals on the ground tha...
BT (India) Pvt. Ltd. vs Income Tax Officer & Anr. (Delhi High Court, 2021) – Challenge to TDS Liability under Sections 201(1) & 201(1A) of Income Tax Act on Payments to Non-Residents
Facts of the
Case
The petitioner, BT (India) Pvt. Ltd., filed multiple writ petitions
challenging:
Common order dated 26.08.2021
Show cause notices issued under Sections 201(1) and 201(1A) of th...
Anil Kumar Jain vs Assistant Commissioner of Income Tax Circle 38(1) & Anr. (2021) – Refund of Seized Cash & Direction for Speaking Order under Section 154 Income Tax Act
Facts of the
CaseThe petitioner, Anil Kumar Jain, filed a writ
petition being aggrieved by the failure of the Revenue to refund a sum of
₹3,09,520/-, which according to him was illegally retained after adjustm...
PR. Commissioner of Income Tax (Central)-3 vs Suresh Kumar Gupta | Delhi High Court (2021) | Section 151 & 148 Reassessment – Invalid Sanction by Wrong Authority
Facts of the
CaseThe Revenue (Principal Commissioner of Income Tax)
filed multiple appeals before the Delhi High Court challenging a common order
of the Income Tax Appellate Tribunal (ITAT) dated 21 December 2018.The ...
Perfetti Van Melle Holding B.V. vs Commissioner of Income Tax II (Delhi High Court, 2021) – Section 264 & 197 | DTAA MFN Clause on Dividend Withholding Tax
Facts of the
CaseThe Petitioner, a Netherlands-based company engaged
in manufacturing and sale of confectionery and providing operational support
services, held 99.999% shareholding in its Indian subsidiary, Per...
PR. Commissioner of Income Tax-06 vs M/s McKinsey Knowledge Centre India (P) Ltd | Delhi High Court | Section 92B Transfer Pricing – Comparable Selection & Interest on Receivables
Facts of the
CaseThe present appeal was filed by the Income Tax
Department challenging the order of the Income Tax Appellate Tribunal (ITAT)
for Assessment Year 2014–15.The ITAT had:
Directed exclusion of Ad...
PR. Commissioner of Income Tax (Central)-3 vs Suresh Kumar Gupta (Delhi High Court) – Invalid Reassessment due to Wrong Sanction u/s 151 | Sec 148 Reopening Quashed
Facts of the
CaseThe present appeals were filed by the Revenue
challenging a common order of the Income Tax Appellate Tribunal (ITAT) dated 21
December 2018. The Tribunal had allowed the assessee’s appeals on the gr...