Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
ATS Infrastructure Private Limited & Ors. vs Deputy Commissioner of Income Tax & Ors. (Delhi High Court, 2021) – Reassessment Notices under Section 148 Post Finance Act, 2021
Facts of the CaseThe present batch of writ petitions was filed by multiple assessees
challenging reassessment notices issued under Section 148 of the Income Tax
Act, 1961.The impugned notices were issued after 01 April...
ATS Infrastructure Pvt. Ltd. & Ors. vs Deputy Commissioner of Income Tax & Ors. (2021:DHC:4493-DB) – Reassessment Notices under Section 148 Held Prima Facie Invalid
Facts of the Case
Multiple
writ petitions were filed challenging reassessment notices issued after 01
April 2021.
Petitioners
contended that such notices were issued under the old reassessment
...
ATS Infrastructure Pvt. Ltd. & Ors. vs Deputy Commissioner of Income Tax & Ors. (Delhi High Court, 2021) – Reassessment Notices under Section 148 Challenged Post Finance Act, 2021
Facts of the CaseMultiple writ petitions were filed challenging reassessment
notices issued under Section 148 of the Income Tax Act after 01 April
2021, without following the newly inserted procedure under Section 148A...
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 Invalid Application of Amended Law
Facts of the Case
Multiple
petitioners, including ATS Infrastructure Pvt. Ltd., challenged
reassessment notices issued after 01.04.2021.
The
notices were issued under the unamended provisions of Se...
ATS Infrastructure Private Limited & Ors. vs Deputy Commissioner of Income Tax & Ors. (2021:DHC:4493-DB)
Facts of the Case
Multiple
petitioners received reassessment notices issued after 31 March 2021 under
the old provisions of Section 148.
The
Finance Act, 2021 introduced a new reassessment framewor...
Travelport LP vs Deputy Commissioner of Income Tax & Ors. | Delhi High Court | Reassessment Notices under Section 148 Post-2021 Amendment Challenged
Facts of the Case
Multiple
writ petitions were filed before the Delhi High Court challenging
reassessment notices issued by the Income Tax Department.
The
impugned notices were issued after 01 Apri...
PR. Commissioner of Income Tax vs M/s Bhadani Financiers Pvt. Ltd. & Connected Matters (Delhi High Court) – Section 153A, 68, 69C – No Addition Without Incriminating Material in Completed Assessments
Facts of the CaseThe Revenue filed multiple appeals under Section 260A
challenging a common order of the Income Tax Appellate Tribunal (ITAT) for
Assessment Years 2008–09 to 2010–11.The Assessing Officer (AO)...
PR. Commissioner of Income Tax vs Bhadani Financiers Pvt. Ltd. & Connected Matters (Delhi High Court) – Section 153A, 68, 69C – No Addition Without Incriminating Material
Facts of the CaseThe Revenue filed multiple appeals under Section 260A
challenging a common order of the ITAT relating to Assessment Years 2008–09,
2009–10, and 2010–11. The Assessing Officer had made addit...
Pr. Commissioner of Income Tax vs M/s Bhadani Financiers Pvt. Ltd. & Connected Matters – Delhi High Court | Section 153A, 68, 69C Income Tax Act | No Addition Without Incriminating Material
Facts of the CaseThe present batch of appeals was filed by the Revenue under
Section 260A of the Income Tax Act, 1961 challenging the order of the Income
Tax Appellate Tribunal (ITAT) for Assessment Years 2008-09, 2009...