Blog Categories
All Posts
Accounting Standard 12
CBDT 1
Chartered Accountant 1
Chartered Engineer 1
Greetings 1
Income Tax Act 2025 0
Labour Law 2
MCA Notification 1
MSME 1
NGO- Trust & Society 0
PLACEMENT 1
Press Information Bureau, Government of India (PIB) 2
RBI & Banks 1
RERA 0
RTI 1
STUDENT ICAI 1
Virtual Webinar 5
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Ramakant vs Income Tax Officer, Ward International Tax 3(1)(2) & Ors. – Delhi High Court on Validity of Reassessment Notices under Sections 147, 148 & 142(1) of Income Tax Act
Facts of the
CaseThe petitioner/assessee filed a writ petition
challenging the validity of notices issued under Sections 148 and 142(1) of the
Income Tax Act for Assessment Year 2012–13. The reassessment proceedings...
Sheevam Transolutions Pvt. Ltd. vs Assistant Commissioner of Income Tax Circle 22(2), Delhi & Anr. | Delhi High Court | Section 148A(d) – Personal Hearing Mandatory | AY 2019-20
Facts of the CaseThe present writ petition concerns Assessment Year 2019–20,
wherein the petitioner, Sheevam Transolutions Pvt. Ltd., was alleged to
have availed a bogus loan of ₹1,28,00,000/- from an entity named ...
Pratyaksh Apparels Pvt. Ltd. vs Deputy Commissioner of Income Tax (Delhi High Court, 2023) (Assessment under Section 153C r/w Section 144 set aside due to violation of principles of natural justice)
Facts of the
CaseThe petitioner, Pratyaksh Apparels Pvt. Ltd.,
challenged multiple assessment orders dated 28.03.2023 passed for different
Assessment Years (AY 2013–14 to AY 2019–20) under Section 153C read with
...
PR. Commissioner of Income Tax (Central)-2 vs M/s Bharat Hotels Ltd. – No Disallowance u/s 14A in Absence of Exempt Income | Delhi High Court
Issues InvolvedWhether disallowance under Section 14A of the Income Tax Act,
1961 can be made when the assessee has not earned any exempt income during the
relevant assessment year. Petitioner’s Arguments...
Sanskriti Exim Pvt. Ltd. vs Deputy Commissioner of Income Tax – Delhi High Court Sets Aside Assessment Orders Due to Violation of Natural Justice under Sections 153C, 142(1), 144 & 156 of the Income Tax Act, 1961
Facts of the
CaseThe petitioner, Sanskriti Exim Pvt. Ltd.,
challenged six separate assessment orders passed on 28.03.2023 for
multiple Assessment Years (AYs 2014–15 to 2019–20). These orders were passed
under Sec...
Mask Consultants Pvt. Ltd. vs Income Tax Officer & Anr. | Delhi High Court | Invalid Reassessment Order Due to Non-Consideration of Reply under Section 148A(d)
Facts of the CaseThe petitioner, Mask Consultants Pvt. Ltd., challenged:
Notice
dated 20.03.2023 issued under Section 148A(b)
Order
dated 30.03.2023 passed under Section 148A(d)
The petitioner ha...
Sanskriti Exim Pvt. Ltd. vs Deputy Commissioner of Income Tax – Delhi High Court | Section 153C, 144, 142(1), 156 Income Tax Act | Violation of Natural Justice in Assessment Proceedings
Facts of the
CaseThe petitioner, Sanskriti Exim Pvt. Ltd.,
challenged multiple assessment orders passed for six different Assessment Years
(2014–15 to 2019–20).
The Assessing Officer (AO) issued notices under Se...
Mask Consultants Pvt. Ltd. vs Income Tax Officer & Anr. | Delhi High Court | Invalid Reassessment Order Due to Non-Consideration of Reply under Section 148A(d)
Facts of the CaseThe petitioner, Mask Consultants Pvt. Ltd., challenged:
Notice
dated 20.03.2023 issued under Section 148A(b)
Order
dated 30.03.2023 passed under Section 148A(d)
The petitioner ha...
Sanskriti Exim Pvt. Ltd. vs Deputy Commissioner of Income Tax – Delhi High Court Sets Aside Assessment Orders Due to Violation of Natural Justice under Sections 153C, 142(1), 144 & 156 of the Income Tax Act, 1961
Facts of the
CaseThe petitioner, Sanskriti Exim Pvt. Ltd.,
challenged six separate assessment orders passed on 28.03.2023 for
multiple Assessment Years (AYs 2014–15 to 2019–20). These orders were passed
under Sec...
Commissioner of Income Tax (International Taxation)-3 vs Sheraton International LLC (2023) – Centralized Fees Not Taxable | Delhi High Court
Facts of the Case
The
respondent/assessee, Sheraton International LLC, earned “centralized fees”
from Indian entities.
These
fees related to services such as:
Sales
and mark...