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Ambica Jewellers vs Income Tax Officer & Anr. | Delhi High Court on Stay of Tax Demand under Section 220(6) of Income Tax Act, 1961
Facts of the CaseThe petitioner, Ambica Jewellers, filed the present writ
petition challenging the order dated 05.02.2020 passed by the Income Tax
Officer whereby the application for stay of demand in relation to Asses...
S. Kumar Prop. M/s S. Kumar & Co. & Ors. vs Income Tax Officer Ward 26(1) & Ors. – Delhi High Court | Withdrawal of Appeals under Vivad se Vishwas Scheme
Facts of the
CaseThe appellants had filed multiple income tax
appeals before the Delhi High Court challenging orders passed by the Income Tax
Authorities. During the course of hearing conducted via video conferencing,...
S. Kumar Prop. M/s S. Kumar & Co. & Ors. vs Income Tax Officer Ward 26(1) & Ors. (Delhi High Court, 2020) – Withdrawal of Appeals under Vivad Se Vishwas Scheme
Facts of the
CaseThe present matter comprises three connected
appeals filed before the Delhi High Court by S. Kumar Prop. M/s S. Kumar
& Co. and Smt. Kuldeep Kaur Kohli (including as legal heir of Late
Sh. Gurdee...
Rampastha Builders Pvt. Ltd. vs Principal Commissioner of Income Tax (Central)-III, New Delhi & Anr. (2020:DHC:3912-DB) – Withdrawal of Appeal under Vivad Se Vishwas Scheme
Facts of the
CaseThe appellant, Rampastha Builders Pvt. Ltd., had
filed appeals before the Delhi High Court challenging orders passed by the
Income Tax authorities. During the course of hearing conducted via video
co...
Ramprastha Builders Pvt. Ltd. vs Principal Commissioner of Income Tax (Central)-III, New Delhi & Anr. (2020:DHC:3912-DB) | Appeal Withdrawal under Vivad se Vishwas Scheme
Facts of the
CaseThe Appellant, Ramprastha Builders Pvt. Ltd., had
filed appeals under Section 260A of the Income Tax Act challenging orders
passed by the tax authorities. During the course of hearing conducted via vi...
British Airways PLC vs Income Tax Officer & Ors. (2020) – Delhi High Court | Section 197 Income Tax Act | Retrospective Validity of Nil Withholding Tax Certificate
Facts of the
CaseThe petitioner, British Airways PLC, a UK-based
company engaged in international air transport operations, sought issuance of a
nil/lower withholding tax certificate under Section 197 for FY 2019–20...
Shilpa Chowdhary & Vikas Chowdhary vs Principal Director of Income Tax (Investigation)-I, New Delhi & Ors. (2020:DHC:3498-DB) Validity of Search & Seizure under Section 132 of Income Tax Act – Scope of “Reason to Believe” and Third-Party Premises Search
Facts of the
CaseThe petitioners, Shilpa Chowdhary and Vikas Chowdhary (wife and husband), filed
writ petitions under Articles 226 and 227 of the Constitution challenging the
legality of search and seizure actions con...
Vikas Chowdhary vs Principal Director of Income Tax (Investigation)-I, New Delhi & Ors | Delhi High Court | W.P.(C) 5213/2020 | Income Tax Investigation Proceedings – Relief Governed by Connected Case W.P.(C) 5207/2020
Facts of the Case
The petitioner, Vikas Chowdhary, filed the present writ petition
challenging actions of the Income Tax Investigation authorities.
The matter was heard by a Division Bench of the Delhi High Co...
PR. Commissioner of Income Tax, Delhi-9 vs Yum Restaurants India Pvt. Ltd. (2020) – Delhi High Court | Transfer Pricing | AMP Expenses | Sections 92C & 92CA of Income Tax Act
Facts of the
CaseThe Revenue filed an appeal challenging the order
of the Income Tax Appellate Tribunal (ITAT), which had remanded the matter to
the Transfer Pricing Officer (TPO) for reconsideration of the valuation ...
M/s Kalra Papers Private Limited vs Income Tax Officer (2020:DHC:3559-DB) – Ex-Parte ITAT Order Recall | Section 254(2) Income Tax Act | Rule 25 ITAT Rules | Principles of Natural Justice
Facts of the CaseThe petitioner filed its return of income for AY 2009-10. An
assessment under Section 143(3) was completed following a survey under Section
133A, resulting in additions to income. The Commissioner of I...