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Eko India Financial Services Pvt. Ltd. vs Assistant Commissioner of Income Tax Circle 7(1) & Anr. (2021:DHC:2295-DB) – Refund Adjustment Beyond 20% Held Unjustified Under Section 245 & CBDT Guidelines
Facts of the
CaseThe Petitioner, Eko India Financial Services
Private Limited, filed a writ petition challenging the action of the Income
Tax Department wherein the entire refund for Assessment Year (AY) 2019–20
wa...
Rakesh Khetarpal & Connected Matters vs Assistant Commissioner of Income Tax & Ors (2021:DHC:4492-DB) – Reassessment Notices under Section 148 Post Finance Act 2021 Challenged
Facts of the Case
The petitioners filed multiple writ petitions challenging
reassessment notices issued after 01 April 2021.
These notices were issued under the old provisions of Section
148, without fol...
Shree Khetrapal vs Assistant Commissioner of Income Tax & Ors. (2021:DHC:4492-DB) – Reassessment Notices u/s 148 Quashed for Non-Compliance with Amended Law
Facts of the
CaseA batch of writ petitions, including Shree
Khetrapal vs ACIT, challenged reassessment notices issued after 01 April
2021.The petitioners contended that:
The impugned notices were issued under the ol...
GE India Industrial Pvt. Ltd. vs Assistant Commissioner of Income Tax & Anr. (Delhi High Court, 2021) – Invalid Reassessment Notice on Non-Existent Entity under Section 148 of Income Tax Act
Facts of the
CaseThe petitioner, GE India Industrial Pvt. Ltd.,
filed writ petitions challenging reassessment notices issued by the Income Tax
Department under Section 148 of the Income Tax Act.
The notices we...
Cloudtail India Private Limited vs Commissioner of Income Tax (TDS) Delhi & Anr. – Delhi High Court | Section 197(1) Income Tax Act | Nil/Lower TDS Certificate | Remand for Fresh Consideration (2021:DHC:2401-DB)
Facts of the
CaseThe petitioner, Cloudtail India Private Limited,
filed a writ petition challenging the order dated 28 April 2021 passed by the
Income Tax Officer (TDS), rejecting its application (Form 13) for issuanc...
GE India Industrial Pvt. Ltd. vs Assistant Commissioner of Income Tax & Anr. (2021:DHC:3717-DB) – Invalid Reassessment Notice Issued to Non-Existent Entity
Facts of the
Case
The petitioner, GE India Industrial Pvt. Ltd., was the
successor entity following amalgamation of:
GE India Technology Centre Pvt. Ltd.
GE India Exports Pvt. Ltd.
The Inc...
Principal Commissioner of Income Tax-15 vs Shailja Pasricha (2021) – Section 50C Not Applicable Where Sale Consideration Exceeds Circle Rate and Rights Are Split Between Owner and Lessee
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT), which upheld
the decision of the Commissioner of Income Tax (Appeals) [CIT(A)]. The...
M/S SAS Fininvest LLP vs National E-Assessment Centre, Income Tax Department (Delhi High Court, 2021) – Violation of Natural Justice in Faceless Assessment under Sections 143(3) & 156 of Income Tax Act
Facts of the
CaseThe petitioner, M/S SAS Fininvest LLP, filed
a writ petition challenging the assessment order dated 31st March 2021 passed
under Section 143(3) of the Income Tax Act, 1961 along with the demand
raise...
Makams Industries Pvt. Ltd. vs Assistant Commissioner of Income Tax Central Circle-29 & Anr. (2021:DHC:2463-DB) – Delhi High Court Quashes Duplicate Assessment Order under Section 143(3) of Income Tax Act
Facts of the
Case
The petitioner challenged the assessment order dated 15.06.2021.
A prior assessment order dated 26.11.2019 had already been passed
under Section 143(3) for AY 2018–19.
Despite completio...
Skyline Engineering Contracts (India) Pvt. Ltd. vs Deputy Commissioner of Income Tax Circle-22(2), Delhi & Ors. (2021:DHC:2559-DB)
Facts of the
CaseThe petitioner, Skyline Engineering Contracts
(India) Pvt. Ltd., challenged the action of the Income Tax Department in
recovering an amount significantly exceeding 20% of the disputed tax demand for
...