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Penalty under Section 271(1)(c) Invalid for Vague Notice Not Specifying Limb; Revenue Appeal Dismissed – PCIT-4 vs. Gobind Kumar Goyal (Delhi High Court)
Facts
of the CaseThe
Revenue filed an appeal under Section 260A of the Income-tax Act, 1961, being
ITA No. 548/2025, against Gobind Kumar Goyal, challenging a common order dated
08.02.2023 passed by the Income Tax Ap...
Department Directed to Grant Refund with Statutory Interest for Delay in Giving Effect to ITAT Order – Santosh Kumar Suri vs. DCIT (Delhi HC)
Facts of the CaseThe petitioner filed his return of income for Assessment Year
2016–17 declaring total income of ₹33,64,160. The assessment was completed
under Section 143(3) and tax demand of ₹36,85,243 was rais...
Mechanical Approval under Section 153D Vitiates Search Assessments; Revenue Appeal Dismissed Following MDLR Hotels and King Buildcon – PCIT-1 vs. Believe Constructions Pvt. Ltd. (Delhi High Court)
Facts
of the CaseThe
Revenue filed an appeal under Section 260A of the Income-tax Act, 1961, being
ITA No. 542/2025, challenging the common order dated 08.02.2023 passed by the
Income Tax Appellate Tribunal. The Trib...
Mechanical and Omnibus Approval under Section 153D Invalid; Revenue Appeals Dismissed Following MDLR Hotels – PCIT-1 vs. Ashutosh Developers Pvt. Ltd. (Delhi High Court)
Facts
of the CaseThe
Revenue filed appeals under Section 260A of the Income-tax Act, 1961, including
ITA No. 522/2025 against Ashutosh Developers Pvt. Ltd., challenging a common
order dated 08.02.2023 passed by the I...
Reassessment Notices for AY 2015–16 Issued After 01 April 2021 Barred by Limitation; Proceedings Quashed Following Rajeev Bansal – Sarthak Gupta vs. ITO Ward 35(1) (Delhi HC)
Facts of the CaseThe petitioner challenged the order dated 25.07.2022 passed
under Section 148A(d) of the Income-tax Act, 1961 and the consequential notice
dated 26.07.2022 issued under Section 148 for Assessment Year ...
Mechanical Approval under Section 153D Held Invalid; Revenue Appeals Dismissed for Lack of Application of Mind – PCIT-I vs. Bhudeva Estates Pvt. Ltd. (Delhi High Court)
Facts of the CaseThe Revenue filed multiple appeals under
Section 260A of the Income-tax Act, 1961, including ITA No. 539/2025 against
Bhudeva Estates Pvt. Ltd., challenging a common order dated 08.02.2023 passed
by t...
Logistic Support Services, Reimbursements and Lease Line Charges Not Taxable as FTS or Royalty; Consistency Principle Applied – CIT (International Taxation)-1 vs. Expeditors International of Washington Inc. (Delhi HC)
Facts of the CaseThe Revenue filed an appeal under Section 260A of the
Income-tax Act, 1961 challenging the order dated 09.02.2024 passed by the
Income Tax Appellate Tribunal in ITA No. 2855/Del/2023 for Assessment Yea...
AMP Expenses Not an International Transaction and Section 14A Amendment Not Retrospective: Revenue Appeal Dismissed – PCIT Delhi-1 vs. Amadeus India Pvt. Ltd. (Delhi High Court)
Facts
of the CaseThe
Revenue filed an appeal under Section 260A of the Income-tax Act, 1961
challenging the order dated 10.01.2025 passed by the Income Tax Appellate
Tribunal for Assessment Year 2018–19. The Tribun...
Settlement Applications Filed Between 01.02.2021 and 31.03.2021 Held Valid; Retrospective Abolition of ITSC Cannot Defeat Vested Rights: Western UP Power Transmission Co. Ltd. vs. ITSC (Delhi HC)
Facts of the
CaseThe petitioner, Western UP Power Transmission Co.
Ltd., is a company engaged in the business of transmission and distribution of
electricity in the State of Uttar Pradesh. A search and seizure operati...
AMP Expenses Do Not Constitute International Transaction Absent Tangible Evidence: Revenue Appeal Dismissed Following Casio Precedents – PCIT-1 vs. Casio India Co. Pvt. Ltd. (Delhi High Court)
Facts
of the CaseThe
Revenue filed an appeal under Section 260A of the Income-tax Act, 1961
challenging the order dated 19.07.2022 passed by the Income Tax Appellate
Tribunal for Assessment Year 2017-18. The Tribunal...