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Saroj Chandna vs Income Tax Officer Ward 70(1), New Delhi & Ors. (2022:DHC:3369-DB) – Validity of Reassessment Proceedings under Sections 148, 148A & 149 of Income Tax Act
Facts of the CaseThe petitioner challenged the reassessment proceedings
initiated for AY 2013–14, including the order passed under Section 148A(d) and
the consequential notice under Section 148 of the Income Tax Act....
Priti Nanda vs Commissioner of Income Tax (Appeals) & Anr. | Delhi High Court | Delay in Disposal of Appeal & Bank Account Freezing under Section 226 Income Tax Act
Facts of the
CaseThe petitioner filed an appeal against the
assessment order dated 21 December 2019 before the Commissioner of Income Tax
(Appeals) on 20 January 2020. However, before the appeal could be adjudicated,
...
PR. Commissioner of Income Tax-3 vs Ms. Minu Bakshi (2022) – Penalty u/s 271(1)(c) Not Sustainable Without Specific Charge | Delhi High Court
Facts of the
CaseThe assessee filed a return declaring income of
₹11,76,296 for AY 2007–08. Subsequently, a search under Section 132 was
conducted on 10.12.2012, triggering proceedings under Section 153A.The Asses...
M/s Huawei Telecommunications (India) Company Pvt. Ltd. vs Deputy Director of Income Tax (Inv.)-4(3), New Delhi & Ors. – Delhi High Court on Modification of Repatriation Restriction under Section 132(9B) of Income Tax Act
Facts of the CaseThe Petitioner, M/s Huawei Telecommunications (India)
Company Pvt. Ltd., filed a writ petition seeking modification of an interim
order dated 21 April 2022, whereby the Court had restrained the Petitio...
Principal Commissioner of Income Tax-20 vs Mamta Agarwal | Delhi High Court | Section 153A, 132, 68, 69B Income Tax Act | No Addition Without Incriminating Material
Facts of the
Case
A search and seizure operation under Section 132 was conducted on
08.07.2015 on a group including M/s K.R. Pulp & Papers Ltd.
The assessee, Mamta Agarwal, was issued notice under Section...
Principal Commissioner of Income Tax-20 vs. Suman Agarwal (2022) – No Addition under Section 153A Without Incriminating Material
Facts of the
CaseThe Income Tax Department conducted a search and
seizure operation under Section 132(1) on 8 July 2015 on M/s K.R. Pulp
& Papers Ltd. and associated persons.Pursuant to the search, notice under Se...
Principal Commissioner of Income Tax-20 vs Kavita Agarwal – No Addition u/s 153A Without Incriminating Material | Delhi High Court
Facts of the Case
A
search and seizure operation under Section 132(1) was conducted on a group
company.
The
assessee (Kavita Agarwal) was issued notice under Section 153A.
The
Assess...
PR. Commissioner of Income Tax–7 vs. Sharp Business Systems (India) Pvt. Ltd. | Delhi High Court | Bright Line Test in AMP Expenses Not Valid under Transfer Pricing Law (Section 92C, Income Tax Act)
Facts of the CaseThe present appeal was filed by the Revenue before the Delhi
High Court challenging the order of the Income Tax Appellate Tribunal (ITAT)
dated 10 December 2020 for Assessment Year 2011–12. The dispu...
Salil Gulati vs Assistant Commissioner of Income Tax, Circle 49(1) Delhi & Ors. – Validity of Reassessment Notice under Sections 148 & 149 of Income Tax Act in Light of TOLA and Ashish Agarwal Judgment (Delhi High Court, 2022)
Facts of the CaseThe Petitioner, Salil Gulati, filed a writ petition
challenging the order passed under Section 148A(d) and the reassessment notice
issued under Section 148 of the Income Tax Act, 1961 for Assessment Ye...
PR. Commissioner of Income Tax-1 vs Dentsply India Pvt. Ltd. | Delhi High Court | Section 92C Transfer Pricing | RPM vs TNMM | ITA 199/2022 (2022:DHC:2652-DB)
Facts of the
CaseAs per the judgment, the assessee, Dentsply India
Pvt. Ltd., is a wholly owned subsidiary engaged in manufacturing and trading
dental products. Approximately 95% of its business consisted of tra...