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ATS Infrastructure Pvt. Ltd. & Ors. vs Deputy Commissioner of Income Tax & Ors. (Delhi High Court, 2021:DHC:4493-DB) – Reassessment Notices under Section 148 Held Prima Facie Invalid Due to Change in Law
Facts of the Case
Multiple
writ petitions were filed challenging reassessment notices issued by the
Income Tax Department.
The
notices were issued after 01 April 2021, i.e., after the new
rea...
ATS Infrastructure Pvt. Ltd. vs Deputy Commissioner of Income Tax & Ors. (2021:DHC:4493-DB) – Reassessment Notices under Section 148 Quashed due to Applicability of Amended Law
Facts of the
CaseThe petitioners challenged reassessment notices
issued under Section 148 of the Income Tax Act, alleging that such
notices were issued after 01 April 2021 under the old regime,
without complying with...
Surendra Kumar Jain & Ors. vs Principal Commissioner of Income Tax (Central)-III, New Delhi & Anr. (2018) – Delhi High Court | Writ Petitions Allowed Following Lead Case WP(C) 4304/2018
Facts of the
Case
Multiple writ petitions were filed by Surendra Kumar Jain and
Virendra Jain against the Income Tax Department.
All petitions raised identical or substantially similar legal
issues.
...
MUFG Bank Ltd. vs Assistant Commissioner of Income Tax & Ors. (2020:DHC:2788-DB) | Delhi High Court | Refund with Interest & Extension Due to COVID-19
Facts of the CaseThe petitioner, MUFG Bank Ltd., filed multiple writ
petitions seeking refund of tax amounts along with applicable interest.
Earlier, the Court had directed the respondents (Income Tax Department) to
c...
MUFG Bank Ltd. vs Assistant Commissioner of Income Tax & Ors. (Delhi High Court, 2020) – Extension of Time for Refund Compliance & Interest Clarification under Income Tax Law
Facts of the Case
A
batch of writ petitions had earlier been disposed of directing the
respondents (Income Tax Authorities) to credit refund amounts along
with applicable interest within two weeks.
...
MUFG Bank Ltd. vs Assistant Commissioner of Income Tax & Ors. (Delhi High Court, 2020) – Extension of Time for Tax Refund Compliance with Interest
Facts of the CaseA
batch of writ petitions filed by the petitioner bank had earlier been
disposed of with directions to the Income Tax Department to credit
refund amounts along with applicable interest ...
MUFG Bank Ltd. vs Assistant Commissioner of Income Tax & Ors. (Delhi High Court, 2020) – Extension of Time for Refund Compliance with Interest under Income Tax Law
Facts of the Case
The
petitioner, MUFG Bank Ltd., filed multiple writ petitions seeking
refund of amounts along with interest.
The
Court had earlier (order dated 02 September 2020) directed the res...
M/s FIS Payment Solutions & Services India Pvt. Ltd. vs Deputy Commissioner of Income Tax-9(1) & Anr. (2020:DHC:2821-DB) (Delhi High Court | Writ Petition (Civil) No. 3273/2020 | Judgment dated 21.09.2020)
Facts of the Case
The
petitioner company claimed a substantial tax refund of ₹74,88,99,152/- for
AY 2018–19.
Earlier,
the Delhi High Court had directed the Revenue to grant refund unless
...
Link Quest Technologies Limited vs Commissioner of Income Tax (TDS), Delhi & Anr. (2020:DHC:2932-DB) – Section 197 & 264 Income Tax Act | TDS Certificate at Lower Rate
Facts of the CaseThe petitioner challenged a TDS Certificate dated 01 July
2020 issued under Section 197, alleging that it prescribed a higher deduction
rate (1.5%) contrary to earlier directions of the Court which had...
Denave India Pvt. Ltd. vs Deputy/Assistant Commissioner of Income Tax, Circle-7(1), New Delhi & Ors. (2020:DHC:3006-DB)
Facts of the CaseThe petitioner, Denave India Pvt. Ltd., filed a writ
petition seeking issuance of a writ of mandamus directing the Income Tax
Department to process and release a refund amounting to ₹10,75,56,607.Add...