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Gurupreet Sangla & Anr. vs Principal Commissioner of Income Tax & Anr. – Delhi High Court | Section 148A(d) IT Act | Right to Personal Hearing in Reassessment Proceedings
Facts of the Case
The
petitioners challenged reassessment proceedings for Assessment Year
2016–17.
The
Assessing Officer passed orders under Section 148A(d) dated 29.07.2022 and
30.07.2022....
Commissioner of Income Tax (Exemptions) Delhi vs M/s Institute of Liver and Biliary Sciences | Section 10(23C)(iiiac) – Inclusion of Interest in Government Grant for Determining “Substantial Financing”
Facts of the CaseThe respondent-assessee, M/s Institute of Liver and Biliary
Sciences, is a hospital engaged in philanthropic medical services. For AY
2013–14, it received a government grant of ₹66 crores from the ...
Sukhmeet Kaur vs Income Tax Officer Ward 28(1) & Anr. – Reassessment Proceedings under Section 148A of Income Tax Act, 1961
Facts of the CaseThe petitioner, Sukhmeet Kaur, was served a notice dated
23.02.2023 under Section 148A(b) of the Income Tax Act, 1961. However, she
failed to respond to the said notice.Subsequently, the Assessing Offi...
Commissioner of Income Tax (International Taxation)-3 vs Springer Nature Customer Services Centre GmbH (Delhi High Court, ITA 306/2023) – Subscription Fees Not Royalty & Commission Not FTS u/s 9(1)(vi)/(vii) of Income Tax Act
Facts of the CaseThe present appeal was filed by the Revenue against the order
of the Income Tax Appellate Tribunal (ITAT) concerning AY 2013–14.
The
assessee, a German company, filed its return declaring nil ...
Jagriti Yadav vs Income Tax Officer Ward 36(1) Delhi & Anr. – Reassessment Order Set Aside for Non-Consideration of Reply under Section 148A(d) (AY 2016–17)
Facts of the CaseThe present writ petition pertains to Assessment Year (AY)
2016–17. The petitioner, Jagriti Yadav, was subjected to reassessment
proceedings on the allegation that she had made unaccounted cash depos...
PR. Commissioner of Income Tax (Central)-2 vs Nagar Dairy Pvt. Ltd. | Delhi High Court | AY 2009-10 | Additions Without Incriminating Material Not Sustainable
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order dated 23.11.2022 passed by the Income Tax Appellate Tribunal. The matter
pertained to Assessment Year 2009–10.The Revenue sought to q...
The Pr. Commissioner of Income Tax (Central-1) vs. Forum Sales Pvt. Ltd. – No Addition Without Incriminating Material in Completed Assessments (AY 2011-12 & 2012-13)
Facts of the CaseThe present appeals were filed by the Revenue before the Delhi
High Court challenging the order of the Income Tax Appellate Tribunal dated
04.12.2019 concerning Assessment Years 2011-12 and 2012-13.The...
STANDARD CHARTERED BANK UK vs ASSISTANT COMMISSIONER OF INCOME TAX & ORS (Delhi High Court, W.P.(C) 9606/2023, AY 2019-20) – Reassessment Proceedings Quashed for Non-Consideration of Reply under Sections 148A & 148 of Income Tax Act, 1961
Facts of the CaseThe petitioner, Standard Chartered Bank UK, challenged:
Notice
dated 31.03.2023 issued under Section 148A(b)
Order
dated 03.05.2023 under Section 148A(d)
Consequential
notice un...
PR. Commissioner of Income Tax-7 vs. Sumitomo Corporation India Pvt. Ltd. | Delhi High Court | No Substantial Question of Law in Identical Issues – Appeals Dismissed
Facts of the CaseThe Revenue filed appeals before the High Court challenging a
common order dated 24.11.2021 passed by the Income Tax Appellate Tribunal
concerning AY 2015–16 and AY 2016–17.There was a delay of 214...
PR. Commissioner of Income Tax (Central)-2 vs Anuj Bansal | Delhi High Court | Section 153D Approval Held Invalid Due to Non-Application of Mind (AY 2017–18)
Facts of the CaseThe assessee filed a return declaring income of ₹87,20,580.
The Assessing Officer (AO), however, made additions including:
₹15,04,35,000
towards cash deposits in bank
₹1,54,07,100
...