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Pr. Commissioner of Income Tax vs Jubilant Energy Kharsang Pvt. Ltd. – Delhi High Court (ITA 999/2017) | Income Tax Appeal on Maintainability of Revenue Appeal vis-à-vis Pending NCLT Resolution Proceedings
Facts of the Case
The
Revenue preferred an appeal before the Delhi High Court against the order
of the Income Tax Appellate Tribunal (ITAT) in favour of the assessee.
The
dispute involved income ta...
Dhiru Builders and Promoters Pvt. Ltd. vs Income Tax Officer Ward 7(1), Delhi – Challenge to Reassessment Proceedings under Sections 148 & 148A(d) of Income-tax Act, 1961 (AY 2019-20)
Facts of the CaseThe petitioner, a real estate company, challenged the order
dated 31.03.2023 passed under Section 148A(d) and the consequential notice
under Section 148 for Assessment Year 2019–20. The reassessment ...
APHV India Investco Pvt. Ltd. vs Assistant Commissioner of Income Tax (Delhi High Court, 2023) – Violation of Natural Justice in Income Tax Assessment Proceedings under Sections 142(1), 148 & 271(1)(c)
Facts of the
CaseThe petitioner, APHV India Investco Private
Limited, filed multiple writ petitions under Article 226 of the
Constitution challenging assessment proceedings for AY 2015–16 and 2016–17.The challenge...
PR. COMMISSIONER OF INCOME TAX–4 vs M/s Imperative Hospitality Pvt Ltd (Delhi High Court) – Pre-operative Expenses & Set-off of Interest Income u/s 71
Facts of the
CaseThe appeal was
filed by the Revenue challenging the order of the Income Tax Appellate Tribunal
(ITAT) dated 10.06.2019.Two primary issues
arose:
Deletion of disallowance of pre-operative
expe...
Aadi India Private Limited vs Assistant Commissioner of Income Tax & Ors. (Delhi High Court, 2023) – Reassessment Invalid Due to Change of Opinion & Shift in Grounds under Section 148A
Facts of the CaseThe petitioner challenged the validity of reassessment
proceedings initiated under the Income Tax Act, 1961. The dispute arose from:
Notice
dated 23.02.2023 under Section 148A(b) alleging unexpl...
Ansal Buildwell Ltd. vs Chief Commissioner of Income Tax (TDS) & Ors. | Delhi High Court | Compounding Fee @3% vs 5% under Section 276B Income Tax Act
Facts of the CaseThe petitioner company filed a writ petition challenging an
order dated 19.01.2023 passed by the Income Tax Department, wherein the
application for compounding of offences was not satisfactorily addres...
Pr. Commissioner of Income Tax (Central)-2 vs Heaven Suppliers Pvt. Ltd. – Section 153C & Section 68 Additions Quashed in Absence of Incriminating Material (AY 2011-12 & 2012-13)
Facts of the Case
A
search under Section 132 was conducted on the J.P. Minda Group on
20.09.2013.
Certain
documents allegedly related to Heaven Suppliers Pvt. Ltd. (assessee)
were found durin...
Puneet Dhanda vs Principal Commissioner of Income Tax & Anr. (Delhi High Court, 2023) (Revisional Jurisdiction under Section 264 – Allowability of Set-Off of F&O Loss Omitted by Assessee)
Facts of
the CaseThe petitioner/assessee filed a writ petition challenging the
order dated 05.03.2021 passed by the Principal Commissioner of Income Tax
(PCIT), whereby the application under Section 264 of the Income ...
PR. Commissioner of Income Tax-7 vs M/s Security Printing and Mining Corporation of India Ltd (Delhi High Court) – Section 14A & CSR Expenses Disallowance | AY 2014-15
Facts of the CaseThe assessee, a public sector undertaking engaged in printing
banknotes and minting coins, filed its return declaring income of ₹512.53
crore.During assessment under Section 143(3), the Assessing Off...
Indus Towers Limited vs Assistant Commissioner of Income Tax & Anr. (Delhi High Court, W.P.(C) 12722/2023, Order dated 26.09.2023)
Facts of the CaseThe Petitioner, Indus Towers Limited, challenged the
intimation dated 01.09.2023 issued under Section 245 of the Income Tax Act,
1961, whereby the Respondent (Income Tax Department) adjusted the refund...