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Raj Birbal vs Assistant Commissioner of Income Tax Circle-61(1) & Ors. | Delhi High Court | Reassessment u/s 147/148 Invalid Without Tangible Material
Facts of the CaseThe petitioner, an advocate by profession, filed his return of
income for AY 2011-12, which was processed under Section 143(1). Subsequently,
a notice dated 31.03.2018 was issued under Section 148 init...
Sanjay Aggarwal vs Income Tax Officer & Ors. | Delhi High Court Sets Aside Penalty Proceedings u/s 271(1)(c) Due to Non-Existent Assessment Order
Facts of the
CaseThe present writ petition pertains to Assessment
Year 2009–10, wherein the petitioner, Sanjay Aggarwal, challenged the order
dated 26.12.2022 passed by the Income Tax Appellate Tribunal (ITAT). Orig...
Nokia Solutions and Networks India Pvt. Ltd. vs Deputy Commissioner of Income Tax (Delhi High Court) – Rectification Application Delay & Refund with Interest under Section 244A
Facts of the
CaseThe petitioner, Nokia Solutions and Networks
India Private Limited, filed a rectification application dated 09.12.2021
concerning Assessment Year 2009–10. Despite multiple reminders, the said
...
INFRES METHODEX PRIVATE LIMITED vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 12(1), DELHI & ORS. – Section 245 Income Tax Act | Illegal Adjustment of Refund Without Due Process
Facts of the
CaseThe petitioner, Infres Methodex Private Limited,
had refunds due for Assessment Years 2021–22 and 2022–23 amounting to
₹1,72,02,960/-. However, the Revenue adjusted this refund against an
outst...
Dr. Willmar Schwabe India Private Limited vs Additional Commissioner of Income Tax & Ors. (Delhi High Court) – Reassessment u/s 147/148 Beyond 4 Years Held Invalid for Absence of Failure to Disclose Material Facts
Facts of the
CaseThe petitioner challenged the notice dated
27.09.2018 issued under Section 148 of the Income Tax Act, 1961 and the order
dated 02.09.2019 disposing of objections against reassessment proceedings for
...
Om Parkash vs Income Tax Officer Ward 68(5) Delhi (2023) – Delhi High Court on Invalid Assessment Without Notice u/s 143(2) & Taxation of Entire Sale Consideration
Facts of the
CaseThe present writ petition pertains to Assessment
Year 2014–15 and represents the second round of litigation before the Delhi
High Court. Initially, the petitioner had filed a writ petition which was...
Dr. Willmar Schwabe India Pvt. Ltd. vs Additional Commissioner of Income Tax & Ors. | Delhi High Court | Reassessment u/s 147 & Set-off of Unabsorbed Depreciation u/s 32(2)
Facts of the
CaseThe present writ petition was filed challenging the
notice dated 26.03.2018 issued under Section 148 of the Income Tax Act, 1961,
along with the order dated 20.11.2018 rejecting objections of the peti...
Praveen Kumar Bhardwaj vs Assistant Commissioner of Income Tax & Anr (Delhi High Court, 2023) – Reassessment u/s 148 & 148A Set Aside for Lack of Proper Consideration
Facts of the
CaseThe present writ petition pertains to Assessment
Year (AY) 2019–20, wherein the petitioner challenged the order dated 15.04.2023
passed under Section 148A(d) of the Income Tax Act, 1961 and the cons...
Metro Irrigation Private Limited vs Income Tax Officer & Anr. (Delhi High Court, 2023) – Violation of Natural Justice in Reassessment Proceedings under Sections 148 & 148A(d)
Facts of the
CaseThe present writ petition pertains to Assessment
Year (AY) 2015–16. The petitioner, Metro Irrigation Private Limited, was issued
a show-cause notice dated 20.04.2023 requiring submission of its resp...
Bishan Das Goyal HUF vs. Pr. Commissioner of Income Tax-14 (Delhi High Court, 2023) – Settlement Application Invalid Without Pending Assessment Proceedings under Sections 245C & 245A
Facts of the
CaseThe petitioner, Bishan Das Goyal HUF, filed
a writ petition challenging the order dated 19.12.2017 passed by the Income Tax
Settlement Commission under Section 245D(1) of the Income Tax Act, 1961.The ...