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Department Directed to Release Refund with Interest Within Eight Weeks; Liberty Granted to Seek Revival if Shortfall Persists – Anil Kumar Goel vs. PCIT (Delhi HC)
Facts of the CaseThe petitioner, Mr. Anil Kumar Goel, approached
the Delhi High Court seeking issuance of a writ of mandamus directing the
Income Tax Department to issue consequential refunds in compliance with the
or...
Reassessment for AY 2013–14 Remanded to AO to Examine Surviving Period under Amended Law; Rajeev Bansal and Ram Balram Buildhome Applied – Mahendra Kumar Jhanwar vs. ITO (Delhi HC)
Facts of the CaseThe petitioner challenged the initial notice dated
17.06.2021 issued under Section 148 of the Income-tax Act, 1961 under the old
regime, the subsequent notice dated 28.05.2022 issued under Section 148A...
Jurisdictional Assessing Officer Competent to Initiate Reassessment Despite Faceless Regime; TKS Builders Reaffirmed – Mount Shikhar Financial Services Ltd. vs. ITO (Delhi HC)
Facts of the CaseThe petitioner, Mount Shikhar Financial Services
Limited, filed a writ petition challenging the reassessment proceedings
initiated by the Income Tax Officer, Ward-17(1), through issuance of notice
und...
Rejection of Delay Condonation for Form 10BB Set Aside; Authority Directed to Decide Earlier Application under Section 119(2)(b): Anupam Gian Vikas Pari Shad vs. CIT (Exemption) (Delhi HC)
Facts of the
CaseThe petitioner, Anupam Gian Vikas Pari Shad, is a
charitable trust registered under Section 12A of the Income-tax Act and
entitled to claim exemption under Section 10(23C). The trust has been running
...
Credit of Advance Tax Paid under Predecessor PAN to Be Granted Manually; Revenue Directed to Issue Paper Refund and Stay Demand – Landmark Property Development Co. Ltd. vs. DCIT (Delhi HC)
Facts of the CaseThe petitioner, Landmark Property Development Co.
Ltd., approached the Delhi High Court seeking credit of advance tax that had
been paid under the PAN of its predecessor entity but was required to be g...
Jurisdictional Assessing Officer and Faceless Assessing Officer Have Concurrent Power to Issue Reassessment Notice; TKS Builders Reaffirmed – Inder Dev Gupta vs. ITO (Delhi HC)
Facts of the CaseThe petitioner, Inder Dev Gupta, filed a writ
petition challenging the reassessment proceedings initiated by the Income Tax
Officer, Ward-27(1), by issuance of notice under Section 148 of the Income-ta...
Reassessment Set Aside Where No Information Suggesting Escapement of Income; Matter Remanded for Fresh Reasoned Order – Huawei Technologies Cooperatief U.A. vs. ACIT (Delhi HC)
Facts of the CaseThe petitioner, Huawei Technologies Cooperatief
U.A., is a non-resident entity. It filed the present writ petition challenging
the notice dated 27.03.2025 issued under Section 148A(1), the order dated
...
Principle of Unjust Enrichment in Indian Tax Laws – A Consolidated, Law‑wise and Comparative Analysis
Principle of Unjust Enrichment in
Indian Tax Laws – A Consolidated, Law‑wise and Comparative Analysis
INTRODUCTION – UNJUST ENRICHMENT AS A CORE PRINCIPLE OF TAX EQUITY
The principle of unjust enrichment r...
Rectification under Section 254(2) Cannot Be Used to Review Tribunal’s Final Order; Long-Drawn Litigation Put to Rest – Hindustan Sports Club Ltd. vs. ITO (Delhi HC)
Facts of the CaseThe petitioner, Hindustan Sports Club Limited,
challenged the order dated 29.07.2025 passed by the Income Tax Appellate
Tribunal dismissing Miscellaneous Application No. 02/Del/2021 filed under
Sectio...
Fundamental Principles of Tax Law: Judicial Evolution, Comparative Jurisprudence, and Practical Application
Fundamental Principles of Tax Law: Judicial Evolution,
Comparative Jurisprudence, and Practical ApplicationABSTRACTTax law is a constitutionally regulated
domain where legislative intent, judicial interpretation, and a...