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Commissioner of Income Tax (Exemptions) Delhi vs Jamnalal Bajaj Foundation – No Penalty u/s 271(1)(c) for Voluntary Disclosure in Revised Return (Delhi High Court)
Facts of the CaseThe respondent assessee, Jamnalal Bajaj Foundation,
registered under Section 12A, filed its return declaring nil income.
During scrutiny proceedings, it filed a revised return declaring income
of ₹1...
PR. Commissioner of Income Tax (Central)-2 vs. M/s Bhudeva Estate Pvt. Ltd. – Invalid Penalty Notice under Section 271(1)(c) due to Non-Specification of Charge (Delhi High Court)
Facts of the Case
The
case relates to Assessment Year 2008–09.
The
Assessing Officer imposed a penalty under Section 271(1)(c) read with
Section 274.
The
Commissioner of Income Tax (Appe...
Vinay Mahajan vs Income Tax Officer, Ward 28(5), Delhi & Ors. (Delhi High Court, 2023)
Facts of the CaseThe petitioner challenged the assessment order dated
29.03.2023 passed under Sections 147, 144, and 144B for AY 2016–17. The Revenue
alleged that the petitioner was a beneficiary of accommodation ent...
Brahmaputra Infrastructure Limited vs Chief Commissioner of Income Tax (TDS) & Ors. | Delhi High Court | Adjustment of Refund Against Compounding Charges under Income Tax Act
Facts of the Case
The
petitioner, Brahmaputra Infrastructure Limited, faced prosecution for
failure to deposit TDS for Financial Years 2013–14 to 2018–19.
Total
compounding charges payable: ₹...
Punjab and Sind Bank vs Addl. Commissioner of Income Tax (TDS) – Delhi High Court (2023)
Facts of the CaseThe petitioner, Punjab and Sind Bank, challenged an order
dated 28.02.2013 passed under Sections 201(1)/201(1A) of the Income Tax Act for
Assessment Year 2005–06.The dispute arose regarding non-deduc...
PR. Commissioner of Income Tax–6, New Delhi vs Minda Stoneridge Instruments Ltd. (Delhi High Court) – Section 35 Deduction on Scientific Research, Section 40(a)(i), Section 37, Depreciation on Electrical Fittings
Facts of the CaseThe assessee, Minda Stoneridge Instruments Ltd., filed its
return of income declaring taxable income and claimed deduction of ₹3.46 crore
under Section 35 for capital expenditure on scientific resear...
Praful Surana vs Income Tax Officer Ward 30(1) & Ors. – Recall of Withdrawal Order Dismissed under Income Tax Proceedings
Facts of the CaseThe petitioner, Praful Surana, had originally filed a
writ petition before the Delhi High Court. During earlier proceedings dated 30.05.2023,
counsel for the petitioner sought permission to withdraw th...
Ritu Jain vs Income Tax Officer Ward 28(1) & Ors. – Recall of Withdrawal Order Dismissed Due to Filing of Statutory Appeal | Delhi High Court
Facts of the CaseThe petitioner, Ritu Jain, had earlier filed a writ petition
before the Delhi High Court. During the proceedings dated 30.05.2023, counsel
for the petitioner submitted before the Court that she had ins...
Vijay Sagar vs Income Tax Officer Circle 52(1) & Ors. – Delhi High Court on Recall of Withdrawal Order in Income Tax Writ Proceedings
Facts of the CaseThe petitioner, Vijay Sagar, had initially filed a writ
petition before the Delhi High Court challenging proceedings under the Income
Tax Act.During the earlier hearing dated 30.05.2023, the petitioner...
Commissioner of Income Tax (International Taxation)-2 vs L.G. Electronics Inc. Korea (Delhi High Court) – Appeal Closed with Liberty to File Writ Petition | AY 2015-16 & 2016-17
Facts of the CaseThe Revenue (Appellant) filed appeals against the order dated
31.10.2022 passed by the Income Tax Appellate Tribunal (ITAT) concerning
Assessment Years 2015–16 and 2016–17.Additionally, there was a...