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Mrs. Jayanti Dalmia vs Deputy Commissioner of Income Tax – Penalty u/s 271(1)(b) for Non-Compliance of Notice u/s 142(1) of Income Tax Act Upheld by Delhi High Court
Facts of the CaseThe assessee filed multiple appeals before the Delhi High
Court challenging the orders of the Income Tax Appellate Tribunal (ITAT), which
had upheld the imposition of penalty under Section 271(1)(b) fo...
First Solar Power India Pvt. Ltd. vs Assistant Commissioner of Income Tax Circle 7-1 Delhi & Anr. (2022) – Reassessment Proceedings Quashed for Non-Application of Mind under Sections 148A & 151 of Income Tax Act
Facts of the
CaseThe Petitioner, First Solar Power India Private
Limited, filed a writ petition challenging:
Show Cause Notice dated 17.03.2022 under Section 148A(b)
Order dated 31.03.2022 under Section 148A(d)
...
PR. Commissioner of Income Tax Central-3 vs Archana Saluja & Ors. (Delhi High Court, 2022) – Scope of Section 153A & Requirement of Incriminating Material in Search Assessments
Facts of the CaseThe present appeals were filed by the Revenue against multiple
respondents including Archana Saluja, Ankush Saluja, and Saluja Construction
Co. Ltd. before the Delhi High Court.The Income Tax Appellate...
PR. Commissioner of Income Tax Central-3 vs Archana Saluja & Ors. | Section 153A & 68 Income Tax Act | No Addition Without Incriminating Material | Delhi High Court
Facts of the CaseThe Revenue filed appeals against the order of the Income Tax
Appellate Tribunal (ITAT), which had dismissed the Revenue’s appeals on the
ground that no additions could be made under Section 153A of ...
Meenu Chaufla vs Income Tax Officer Ward 49(1), Delhi (2022) – Non-Consideration of Reply under Section 148A Violates Mandatory Procedure
Facts of the
CaseThe present writ petition was filed by the
petitioner challenging the order dated 30th March 2022 passed under Section
148A(d) of the Income Tax Act, 1961 and the consequential notice dated 31st
Marc...
Divij Singh Kadan vs Principal Chief Commissioner of Income Tax, Delhi & Anr. (2022) – Violation of Natural Justice under Sections 148 & 148A of Income Tax Act
Facts of the
CaseThe petitioner filed a writ petition challenging:
Order dated 31.03.2022 passed under Section 148A(d), and
Notice issued under Section 148 for AY 2015-16.
The petitioner, a non-resident Indian re...
M/s Ester Industries Ltd vs Assistant Commissioner of Income Tax & Anr. | Delhi High Court | Reassessment u/s 148A(d) Set Aside for Violation of Natural Justice
Facts of the
CaseAs per the judgment (pages 1–2) :
The petitioner challenged:
Order dated 31.03.2022 under Section 148A(d)
Notice issued under Section 148 for AY 2018–19
A show cause notice under ...
Commissioner of Income Tax (TDS)-2 vs M/s Tata Teleservices Ltd. | No TDS on Interconnect Charges u/s 194J – Delhi High Court (2022)
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT), which held
that the assessee, M/s Tata Teleservices Ltd., was not required to deduct
TDS...
M/s Toshiba Corporation vs Commissioner of Income Tax (International Tax)-3, New Delhi & Anr. | Delhi High Court | W.P.(C) 8629/2022 | Sections 201(1), 201(1A), 156 of Income Tax Act, 1961 | Pre-Deposit of 20% & Stay Principles
Facts of the
CaseThe present writ petition was filed by the
Petitioner, M/s Toshiba Corporation, challenging:
Order dated 05.05.2022 directing deposit of 20% of the
disputed tax demand
Orders passed under Se...
Kapoor Industries Limited vs Deputy Commissioner of Income Tax & Ors. (2022) – Reassessment Notice Invalid Due to Violation of Natural Justice under Sections 147 & 148 of Income Tax Act
Facts of the CaseThe petitioner filed writ petitions challenging reassessment
notices dated 30 March 2021 issued under Section 148 of the Income Tax Act for
Assessment Years 2015–16, 2016–17, and 2017–18, along w...