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Davinder Singh Thapar (Legal Heir of Late Amrit Singh Thapar) vs Assistant Commissioner of Income Tax & Anr. (2022) – Invalidity of Reassessment Notice Issued to Deceased Assessee under Sections 147, 148 & 148A of the Income Tax Act
Facts of the
Case
The Petitioner is the legal heir of Late Amrit Singh Thapar, who
passed away on 02.08.2020.
A notice dated 06.04.2021 under Section 148 was issued alleging
escaped income for AY 2013â€...
Nidhi Bindal vs Income Tax Officer Ward 36(1), Delhi & Anr. (2022) – Non-Compliance of Mandatory Time under Section 148A(b) & Violation of Natural Justice
Facts of the Case
The
petitioner challenged:
Notice
dated 19.03.2022 under Section 148A(b)
Order
dated 30.03.2022 under Section 148A(d)
Reassessment
notice under Section 148
...
ARYAN MANAGEMENT SERVICES PRIVATE LIMITED vs INCOME TAX OFFICER, WARD-3(1), DELHI & ANR. (2022:DHC:3325-DB) – Reassessment Invalid Due to Non-Supply of Material under Sections 148, 148A(d), 149(1)(b) of Income Tax Act
Facts of the CaseThe petitioner, Aryan Management Services Private Limited,
filed a writ petition challenging:
The
order dated 26 July 2022 passed under Section 148A(d), and
The
notice issued under Sect...
P C Financial Services Pvt. Ltd. vs Deputy Director of Income Tax (Inv.)-8(2) & Ors. | Delhi High Court | W.P.(C) 7546/2022 | Sections 132(9B) & 281B Income Tax Act – Petition Held Infructuous Due to Expiry of Provisional Attachment
Facts of the
CaseThe Petitioner, P C Financial Services Private
Limited, filed an application seeking modification of the order dated
31st May 2022, relying upon a separate order passed in another writ
petition direc...
M/s The Indure Private Limited vs Principal Commissioner of Income Tax, Delhi & Anr. | Delhi High Court | Reassessment u/s 148 & 148A(d) – Validity of Notice & Natural Justice
Facts of the
CaseThe petitioner filed a writ petition challenging:
Order dated 29.06.2022 passed under Section 148A(d) of the
Income Tax Act, 1961, and
Notice dated 30.06.2022 issued under Section 148 for
...
M/s The Indure Private Limited vs Principal Commissioner of Income Tax, Delhi & Anr. | Delhi High Court | Reassessment u/s 148 & 148A(d) – Validity of Notice & Natural Justice
Facts of the
CaseThe petitioner filed a writ petition challenging:
Order dated 29.06.2022 passed under Section 148A(d) of the
Income Tax Act, 1961, and
Notice dated 30.06.2022 issued under Section 148 for
...
Aryan Management Services Private Limited vs Income Tax Officer, Ward-3(1), Delhi & Anr. (Delhi High Court, 2022) – Reassessment Proceedings Quashed for Non-Supply of Material under Sections 148A & 148 of Income Tax Act
Facts of the Case
Order
dated 26.07.2022 passed under Section 148A(d)
Notice
issued under Section 148 for AY 2014–15
The petitioner company:
Is
a non-trading entity earning rental income
M...
M/S Kautilya Finance B.V. vs Assistant Commissioner of Income Tax Circle Int. Tax 2(1)(2), New Delhi (2022:DHC:2528-DB) Delhi High Court | W.P.(C) 10361/2022 | Judgment dated 08 July 2022
Facts of the
Case
Notice dated 31 March 2022 issued under Section 148A(b),
Order dated 25 April 2022 passed under Section 148A(d), and
Notice issued under Section 148 for Assessment Year 2018–19.
It was cont...
Principal Commissioner of Income Tax Central-3 Delhi vs Alchemist Capital Ltd – Delhi High Court | Section 153A, 132 & 143(2) Income Tax Act | No Addition Without Incriminating Material
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order of the Income Tax Appellate Tribunal (ITAT) dated 16 July 2021 for
Assessment Year 2009–10.A search and seizure operation under Secti...
Commissioner of Income Tax (Exemption) Delhi vs M/s India Evangelical Team (2022) – Section 11 Exemption Allowed | No Substantial Question of Law
Facts of the
Case
The Revenue filed an appeal under Section 260A against the ITAT
order allowing exemption under Section 11 to the assessee.
The Assessing Officer had denied exemption on the ground that the
...