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Suman Jeet Agarwal & Ors. vs Income Tax Officer & Ors. (Delhi High Court) – Validity of Reassessment Notices under Section 148 Post Finance Act 2021
Facts of the Case
Multiple writ petitions were filed by different assessees
challenging reassessment notices issued by the Income Tax Department.
The impugned notices were issued under Section 148 (old regime)...
Suman Jeet Agarwal vs Income Tax Officer & Ors. (Delhi High Court, 2022) – Validity of Reassessment Notices under Section 148 Post Finance Act 2021 | Section 147, 148, 148A, 149, 151 Income Tax Act
FACTS OF THE CASE
Multiple assessees received reassessment notices under Section
148 (old regime) after 01 April 2021.
The Finance Act, 2021 had already substituted the
reassessment provisions, introduci...
Suman Jeet Agarwal & Connected Matters vs Income Tax Officer & Ors. (Delhi High Court, 2022) – Reassessment Notices under Section 148 Post Finance Act 2021
Facts of the
Case
Multiple writ petitions (including W.P.(C) 10/2022 and connected
matters) were filed before the Delhi High Court.
Petitioners challenged reassessment notices issued by the Income
Tax D...
Suman Jeet Agarwal & Ors. vs Income Tax Officer & Ors. | Delhi High Court | Reassessment Notices under Section 148 & 148A – Landmark Ruling (2022:DHC:3994-DB)
Facts of the Case
Multiple petitioners (including
individuals and companies) were issued reassessment notices under Section
148.
These notices were issued post
01.04.2021, when the new reassessment...
Suman Jeet Agarwal vs Income Tax Officer & Ors. | Delhi High Court | Reassessment Notices under Section 148 Post Finance Act 2021 Held Invalid (2022:DHC:3982-DB)
Facts of the
Case
Multiple writ petitions were filed challenging reassessment notices
issued by the Income Tax Department.
The notices were issued after 01.04.2021, i.e., after the
new reassessment regi...
Suman Jeet Agarwal vs Income Tax Officer & Ors. | Delhi High Court | Reassessment Notices under Section 148 Post Finance Act 2021 Held Invalid (2022:DHC:3982-DB)
Facts of the
Case
Multiple writ petitions were filed challenging reassessment notices
issued by the Income Tax Department.
The notices were issued after 01.04.2021, i.e., after the
new reassessment regi...
AkzoNobel India Pvt. Ltd. vs Additional Commissioner of Income Tax (Delhi High Court) – Transfer Pricing Adjustment & Arm’s Length Price Determination under Section 260A
Facts of the
CaseThe present appeal was filed by the assessee,
AkzoNobel India Private Limited, before the Delhi High Court challenging the
order of the Income Tax Appellate Tribunal (ITAT) dated 28th February 2022 fo...
Suman Jeet Agarwal vs Income Tax Officer & Ors. | Delhi High Court on Validity of Reassessment Notices under Section 148 Post Finance Act 2021 (2022:DHC:3964-DB)
Facts of the
CaseThe present matter consists of a batch of writ
petitions led by Suman Jeet Agarwal vs Income Tax Officer & Ors.,
along with several connected cases, challenging reassessment notices issued
under ...
Suman Jeet Agarwal vs Income Tax Officer & Ors. | Delhi High Court | Reassessment Notices under Section 148 – Validity of Old Regime Notices Post Finance Act 2021
Facts of the
CaseThe petitioners (including Suman Jeet Agarwal and
several others in connected matters) challenged reassessment notices issued by
the Income Tax Department under Section 148 of the Income Tax Act.
Th...
Sumant Investments Pvt. Ltd. vs Assistant Commissioner of Income Tax (Delhi High Court, 2022) – Reassessment Notice Invalid on Non-Existent Entity Post-Amalgamation
Facts of the
CaseThe Petitioner, Sumant Investments Private
Limited, filed a writ petition challenging the legality of:
Order passed under Section 148A(d) of the Income Tax Act,
1961
Notice issued under Sect...