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Makams Industries Pvt. Ltd. vs Assistant Commissioner of Income Tax Central Circle-29 & Anr. (2021:DHC:2463-DB) – Delhi High Court Quashes Duplicate Assessment Order under Section 143(3) of Income Tax Act
Facts of the
Case
The petitioner challenged the assessment order dated 15.06.2021.
A prior assessment order dated 26.11.2019 had already been passed
under Section 143(3) for AY 2018–19.
Despite completio...
Skyline Engineering Contracts (India) Pvt. Ltd. vs Deputy Commissioner of Income Tax Circle-22(2), Delhi & Ors. (2021:DHC:2559-DB)
Facts of the
CaseThe petitioner, Skyline Engineering Contracts
(India) Pvt. Ltd., challenged the action of the Income Tax Department in
recovering an amount significantly exceeding 20% of the disputed tax demand for
...
Smt. Shalini Goyal vs Deputy Commissioner of Income Tax & Anr. (2021:DHC:4448-DB) | Delhi High Court | Direct Tax Vivad Se Vishwas Scheme Compliance
Facts of the
CaseThe petitioner, Smt. Shalini Goyal, had filed writ
petitions before the Delhi High Court challenging certain proceedings initiated
by the Income Tax Department. During the pendency of these writ...
Rajesh Kumar vs Commissioner of Income Tax (Delhi High Court, 2021) – Limitation in Income Tax Appeals & Effect of ITAT Relief under Sections 147 & 144 of Income Tax Act
Facts of the
CaseThe petitioner filed a writ petition challenging
the order dated 11 March 2020 passed by the Commissioner of Income Tax under
Sections 147 read with 144 of the Income Tax Act, 1961.The Commissioner ha...
Skyline Engineering Contracts (India) Pvt. Ltd. vs Deputy Commissioner of Income Tax Circle-22(2), Delhi & Ors. (2021:DHC:2559-DB)
Facts of the
CaseThe Petitioner, Skyline Engineering Contracts
(India) Private Limited, filed writ petitions challenging recovery of tax
demand during the pendency of appeals before the Commissioner of Income Tax
(Ap...
FIS Payment Solutions and Services India Pvt. Ltd. vs Assistant Commissioner of Income Tax 7(1) | Delhi High Court | ESOP Expenditure Refund Case | 2021:DHC:3845-DB
Facts of the
Case
The petitioner company had deposited excess TDS, resulting in
refund claims.
The Revenue refunded:
₹72 Crores (excess TDS)
₹12 Crores (computational error correction)
...
Nimit Builders Pvt. Ltd. & Ors. vs Pr. Commissioner of Income Tax-4 & Anr. (Delhi High Court, 2021:DHC:4480-DB)
Facts of the
CaseMultiple petitioners, including corporate entities
and individuals, filed writ petitions before the Delhi High Court challenging
issues relating to incorrect or disputed Form-3 issued by the Income Ta...
M/s Afflatus International vs Assistant Commissioner of Income Tax Circle 28(1) & Ors. (Delhi High Court, 2021) – Refund of Excess Tax & Illegal Adjustment under Section 245 of Income Tax Act
Facts of the
CaseThe Petitioner, M/s Afflatus International, filed a
writ petition seeking a direction for refund of excess tax amounting to
₹1,43,23,653 for Assessment Year (AY) 2020–21 and ₹53,85,886 for...
Interactive BPO Services Pvt. Ltd. vs Income Tax Officer, Ward 12(1), Delhi & Ors. – Refund of Excess Tax Recovery Beyond 20% Disputed Demand under Sections 220(6) & 245 of Income Tax Act
Facts of the
CaseThe petitioner, Interactive BPO Services Pvt.
Ltd., filed a writ petition seeking refund of ₹54,45,128/- which had been
adjusted by the Income Tax Department. The adjustment was made against r...
Suresh Gulati vs Principal Commissioner of Income Tax-X & Anr. | Interest on Seized Amount under Section 132B(4)(a) read with Section 244A of Income Tax Act
Facts of the
CaseThe petitioner, Suresh Gulati, filed a writ
petition seeking directions to the Income Tax Department to pay interest on the
amount seized during search proceedings, as mandated under Section 132B(4)(a...