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BT (India) Pvt. Ltd. vs Income Tax Officer & Anr. (Delhi High Court, 2021) – Jurisdiction under Sections 201(1) & 201(1A) Requires Prior Determination of Taxability
Facts of the Case
The
petitioner, BT (India) Private Limited, made remittances primarily to BT
Plc, a non-resident entity.
The
Income Tax Department issued show cause notices initiating proceedings...
BT (India) Private Limited vs Income Tax Officer & Anr. (2021:DHC:1017-DB) – Jurisdictional Requirement Before Initiating Proceedings Under Sections 201(1) & 201(1A) of Income Tax Act
Facts of the CaseThe petitioner, BT (India) Private Limited, filed
multiple writ petitions challenging the initiation of proceedings under Sections
201(1) and 201(1A) of the Income Tax Act, 1961.The dispute arose from ...
PR. Commissioner of Income Tax, Central-3 vs Taneja Developers and Infrastructure Ltd. (2021:DHC:1095-DB) – No Penalty u/s 271(1)(c) for Bona Fide Claim under Section 153A due to Change in Accounting Policy
Facts of the CaseThe assessee filed its original return for AY 2007–08
declaring taxable income of ₹93,72,590, which was processed under Section
143(1) of the Income Tax Act, 1961. Subsequently, the case was select...
PR. Commissioner of Income Tax–4, New Delhi vs HCL Comnet Systems & Services Ltd. (Delhi High Court) – Section 14A, 10A & Foreign Exchange Loss | ITA 81/2021 (2021:DHC:1091-DB)
Facts of the CaseThe present appeal was filed by the Revenue under Section 260A
of the Income Tax Act, 1961 against the order of the Income Tax Appellate
Tribunal (ITAT) dated 16.10.2019 for Assessment Year 2010–11.T...
Pr. Commissioner of Income Tax–04, New Delhi vs HCL Comnet Systems and Services Ltd | Section 14A, 10A & Capital vs Revenue Expenditure – Delhi High Court (2021)
Facts of the CaseThe present appeal was filed by the Revenue against the
order of the Income Tax Appellate Tribunal (ITAT) dated 16.10.2019 pertaining
to Assessment Year 2009–10. The Tribunal had ruled in favour of t...
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...
ATS Infrastructure Private Limited vs Deputy Commissioner of Income Tax & Ors. (Delhi High Court, 2021) – Reassessment Notices under Section 148 Challenged Post Amendments
Facts of the
Case
Multiple writ petitions (lead case: ATS Infrastructure Pvt. Ltd.)
were filed before the Delhi High Court challenging reassessment notices
issued by the Income Tax Department.
The impug...
ATS Infrastructure Pvt. Ltd. & Connected Matters vs Deputy Commissioner of Income Tax & Ors. (2021:DHC:4493-DB) – Reassessment Notices under Section 148 Post Finance Act, 2021
Facts of the
CaseThe present batch of writ petitions challenged
reassessment notices issued under Section 148 of the Income Tax Act, 1961
after 1 April 2021. The petitioners contended that such notices were issued
un...
ATS Infrastructure Pvt. Ltd. vs Deputy Commissioner of Income Tax & Ors. (2021:DHC:4493-DB) – Reassessment Notices under Section 148 Held Unsustainable
Facts of the
CaseThe petitioners, including ATS Infrastructure Pvt.
Ltd. and several other assessees, challenged reassessment notices issued under
Section 148 of the Income Tax Act. These notices were issued after 1st...
ATS Infrastructure Pvt. Ltd. & Ors. vs Deputy Commissioner of Income Tax & Ors. | Delhi High Court | Reassessment Notices u/s 148 Quashed
Facts of the Case
The
Income Tax Department issued reassessment notices to multiple assessees
under Section 148.
These
notices were issued after 01 April 2021, when the new reassessment
provi...