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Priyanka Saraswat Dev Alias Raksha vs Deputy Commissioner of Income Tax & Anr | Delhi High Court | Sections 144 & 153A Income Tax Act | Access to Justice & Supply of Seized Documents
Facts of the
CaseThe petitioner, Priyanka Saraswat Dev (alias Raksha),
filed the present writ petition seeking relief similar to that granted in a
related matter involving her husband (W.P.(C) 4649/2022).The husbandâ€...
Vishesh Khanna vs Deputy Commissioner of Income Tax & Ors. | Delhi High Court | Section 205 Income Tax Act – TDS Recovery Bar Case
Facts of the
Case
The petitioner challenged outstanding tax demands raised for Assessment
Years 2012–13 and 2013–14.
The demand arose despite tax already being deducted at source by
the employer.
...
Ganesh Dass Khanna & Ors. vs Income Tax Officer & Ors. – Reassessment Limitation under Section 149(1) of Income Tax Act Clarified (Delhi High Court, 2023)
Facts of the
Case
Multiple writ petitions were filed challenging reassessment notices
for AY 2016-17 and 2017-18.
Notices under Section 148 were issued after the Finance Act, 2021
came into force.
Th...
Ganesh Dass Khanna & Connected Matters vs Income Tax Officer & Ors | Delhi High Court | Reassessment Notices u/s 148 Held Time-Barred Where Escaped Income Below ₹50 Lakhs
Facts of the
Case
Multiple writ petitions were filed challenging reassessment notices
issued under Section 148 for AYs 2016-17 and 2017-18.
The alleged escaped income in all cases was less than ₹50 lakhs.
...
Ganesh Dass Khanna & Connected Matters vs Income Tax Officer & Ors. (Delhi High Court, 2023) – Reassessment Limitation under Sections 148 & 149 Explained
Facts of the
Case
Multiple writ petitions were filed challenging reassessment notices
issued under Section 148 for AYs 2016–17 and 2017–18.
The petitioners contended that the alleged escaped income in all...
Ganesh Dass Khanna & Connected Matters vs Income Tax Officer & Ors. (2023) – Reassessment Notices Beyond Limitation Held Invalid under Section 149
Facts of the
CaseThe present batch of writ petitions involved
multiple assessees challenging reassessment notices issued under Section 148 of
the Income Tax Act for Assessment Years 2016–17 and 2017–18. The centra...
Ganesh Dass Khanna vs Income Tax Officer & Connected Matters (Delhi High Court, 2023) – Reassessment Notices under Section 148 Held Time-Barred Below ₹50 Lakhs Threshold
Facts of the
Case
Multiple writ petitions were filed challenging reassessment notices
issued under Section 148.
The notices pertained to AY 2016–17 and 2017–18.
Alleged escaped income in all cases was ...
Ganesh Dass Khanna vs Income Tax Officer & Ors. (Delhi High Court, 2023) – Reassessment Notice Limitation under Section 149 Where Escaped Income Below ₹50 Lakhs
Facts of the
CaseThe present batch of writ petitions concerns
reassessment proceedings for Assessment Years 2016–17 and 2017–18. The primary
dispute revolves around the validity of reassessment notices issued unde...
Ganesh Dass Khanna & Ors. vs Income Tax Officer & Ors. (Delhi High Court, 2023) – Reassessment Limitation under Section 149 Post Finance Act 2021
Facts of the
Case
Multiple writ petitions were filed challenging reassessment notices
for AY 2016–17 and 2017–18.
The alleged escaped income in all cases was less than ₹50 lakh.
Notices were is...
Ganesh Dass Khanna & Ors. vs Income Tax Officer & Ors. (Delhi High Court, 2023) – Reassessment Limitation under Section 149 & Validity of Section 148 Notices
Facts of the
Case
Petitioners were issued reassessment notices under Section 148 for
AY 2016–17 and 2017–18.
The alleged escaped income in all cases was below ₹50 lakhs.
Notices were issued after 01....