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Pr. Commissioner of Income Tax-6 vs Nazar Trading Pvt. Ltd. (Delhi High Court) – Remand to Assessing Officer Without Framing Substantial Question of Law under Income Tax Act
Facts of the CaseThe Revenue filed multiple appeals before the Delhi High
Court against the orders passed by the Income Tax Appellate Tribunal concerning
Nazar Trading Pvt. Ltd.During the hearing, counsel for the respo...
Shreya Aeren & Anr. vs Assistant Commissioner of Income Tax & Anr. (2019) – Delhi High Court | Withdrawal of Writ Petition with Liberty to Pursue Statutory Appeal before CIT(A)
Facts of the
CaseThe petitioners, Shreya Aeren and Sanjeev
J. Aeren, filed writ petitions before the Delhi High Court challenging
certain actions/orders passed by the Income Tax Authorities. During the course
o...
Ritu Mishra & Anr. vs Assistant Commissioner of Income Tax, Circle 32(1), New Delhi (2019:DHC:7496) – Petition Dismissed in Default After Conviction by Trial Court
Facts of the
CaseAs recorded in the order, the petitioners, Ritu
Mishra and Swadesh Kumar Mishra, had filed criminal miscellaneous petitions
before the Delhi High Court challenging proceedings initiated by the I...
Sony India Pvt. Ltd. vs. Assistant Commissioner of Income Tax & Ors. (2021:DHC:4065-DB) – Delhi High Court | Sections 200A & 206CB | Stay on Demand Due to Pending Rectification
Facts of the
CaseThe Petitioner, Sony India Pvt. Ltd., filed
a writ petition challenging an intimation/order-cum-deemed demand notice dated
31 October 2021 issued under Sections 200A and 206CB of the Income Tax Act,
...
EY Global Services Ltd. & EYGBS (India) Pvt. Ltd. vs Assistant Commissioner of Income Tax & Ors. – Delhi High Court (2021) | Software Payments Not Royalty under Section 9(1)(vi) & India-UK DTAA
Facts of the
CaseThe petitioners, EY Global Services Ltd. (UK)
and EYGBS (India) Pvt. Ltd., challenged the rulings dated 10.08.2016
passed by the Authority for Advance Rulings (AAR).EY Global Services Ltd. (UK) provid...
RAJESH BHATIA (LR of Late Ram Lal Bhatia) vs INCOME TAX OFFICER WARD 35(1), NEW DELHI (Delhi High Court, 2021) – Illegal Property Attachment Despite No Outstanding Tax Demand under Sections 132 & 153A Income Tax Act
Facts of the
CaseThe present writ petition was filed challenging the
attachment and creation of charge on a residential property situated at
Navi Mumbai. The petitioner also sought damages on account of arbitrary acti...
M/s China Construction Sausum India Pvt. Ltd. vs Deputy Commissioner of Income Tax, Central Circle-17, Delhi & Ors. (Delhi High Court, 2022)
Facts of the
Case
The petitioner challenged a garnishee order dated 25.07.2022
issued by the Revenue authorities to its banker (ICBC Bank of China).
The order directed remittance of ₹317,56,70,954/-.
The...
Section 143(2) – Validity in Set-Aside Reassessment Proceedings and Effect of Non-Verification of Return of Income, Principal Commissioner of Income Tax & Another v. Ashish Gupta
The jurisdictional validity of reassessment proceedings hinges fundamentally on compliance with statutory safeguards embedded in the Income-tax Act, 1961. Among these, issuance of notice under Section 143(2) occupies a c...
ITAT Delhi in Goswami Bhagwan Lal Education Society v ITO (ITA No. 2238/Del/2025, order dated 27.11.2025) holds that non-filing of Form 10B is a curable defect; denial of section 11 exemption and taxation of gross receipts under section 143(1) is impermissible.
ITAT Delhi-Goswami Bhagwan Lal
Education Society v. Income Tax Officer Exemption Ward FaridabadITA No. 2238/Del/2025 | Order
dated: 27 November 2025Coram: Shri Challa Nagendra Prasad
(JM) & Shri Avdhesh Kumar Mish...
Taxability of Consultancy Income under India–UAE DTAA vis-à-vis Significant Economic Presence (SEP), Article 14, India–UAE DTAA vs Section 9(1)(i): Vijay Mariappan Austin Prakash v ACIT (ITA No. 89/VIZ/2025)
Taxability of Consultancy Income
under India–UAE DTAA vis-à-vis Significant Economic Presence (SEP) Vijay Mariappan Austin Prakash v.
ACIT International Taxation Income Tax Office Visakhapatnam ITAT Visakh...