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Ramesh Chandra & Anr. vs Assistant Commissioner of Income Tax (2018) – Reassessment Beyond Limitation Without Hearing Held Invalid | Delhi High Court Section 147
Facts of the
CaseThe petitioners, Ramesh Chandra and Sanjay Chandra,
filed writ petitions under Articles 226 and 227 of the Constitution seeking
quashing of reassessment notice dated 30.03.2017 and order dated 02.05.2...
Prabhat Agarwal vs Deputy Commissioner of Income Tax, W.P.(C) 8907/2008, Delhi High Court (2018) – Invalid Reassessment due to Non-Recording of Reasons under Section 148(2) of Income Tax Act
Facts of the
CaseThe petitioner (assessee) filed his return for AY
2004–05 declaring substantial income including long-term capital gains arising
from sale of mutual funds and shares. The Assessing Officer issued a ...
PR. Commissioner of Income Tax, Central–2 vs Adarsh Kumar | Delhi High Court | Low Tax Effect Appeal Dismissed under CBDT Circular No. 3/2018
Facts of the
CaseAs per the order dated 17.08.2018 (page 1), the
Revenue filed multiple appeals before the Delhi High Court against the
respondent assessee. During the hearing, the counsel for the Revenue submitted
t...
Pr. Commissioner of Income Tax, Central-2 vs Adarsh Kumar | Section 260A of the Income-tax Act, 1961 | CBDT Circular No. 3/2018 on Low Tax Effect Appeals | Delhi High Court
Facts of the
CaseThe Revenue filed appeals before the Delhi High
Court against the respondent/assessee, Adarsh Kumar, challenging issues arising
under the Income-tax Act, 1961. During the hearing, counsel appearing fo...
Pr. Commissioner of Income Tax, Central-2 vs Adarsh Kumar (Delhi High Court) – Appeals Dismissed Due to Low Tax Effect under CBDT Circular No. 3/2018 | Section 260A Income Tax Act
Facts
of the Case
The Revenue
preferred three connected income tax appeals before the Delhi High Court.
The appeals
involved tax effect below Rs. 50 lakh.
During the course
of hearing, counsel ...
PR. Commissioner of Income Tax, Delhi–1 vs AT & T Global Network Services (India) Pvt. Ltd. | Section 153, 142(2A), 144C, 260A Income Tax Act – Limitation & Special Audit Exclusion Case Law
Facts of the
CaseThe present appeal was filed by the Revenue under
Section 260A of the Income Tax Act, 1961 against the order of the Income Tax
Appellate Tribunal (ITAT) concerning Assessment Year 2008–09.The assess...
Commissioner of Income Tax-6 vs MSD Pharmaceuticals Pvt. Ltd. | Delhi High Court on Validity of ITAT Stay Order under Section 254(2A) of the Income Tax Act, 196
Facts of the
Case
The Income Tax Appellate Tribunal had earlier adjudicated cross
appeals filed by both the Revenue and the assessee by order dated 22
November 2016.
Both parties challenged the Tribunal...
Aradhana Foods and Juices Pvt. Ltd. vs Commissioner of Income Tax (Delhi High Court, 2018) – Depreciation on Bottles & Crates and Remand of Operating Expenses Issue under Section 260A
Facts of the
CaseThe appellant-assessee, Aradhana Foods and
Juices Pvt. Ltd., filed appeals under Section 260A of the Income Tax Act,
1961 challenging the order of the Income Tax Appellate Tribunal (ITAT) dated
05.06...
Aradhana Foods and Juices Pvt. Ltd. vs Commissioner of Income Tax (Delhi High Court, 2018) – Section 40A(2)(b), Section 260A | Remand of Issues on Related Party Transactions, Fixed Assets & Depreciation
Facts of the
CaseThe appellant-assessee, Aradhana Foods and Juices
Pvt. Ltd., engaged in manufacturing and trading of aerated and non-aerated
beverages, filed appeals under Section 260A of the Income Tax Act, 1961
ch...
Aradhana Foods and Juices Pvt. Ltd. vs Commissioner of Income Tax (2018:DHC:8302-DB) – Remand on Operating Expenses & Re-examination of Depreciation on Bottles and Crates under Section 260A of Income Tax Act
Facts of the
CaseThe appellant-assessee, Aradhana Foods and Juices
Pvt. Ltd., filed appeals before the Delhi High Court challenging a common order
passed by the Income Tax Appellate Tribunal (ITAT) for Assessment Year...