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Ashok Chawla vs Commissioner of Income Tax, New Delhi (Delhi High Court) – Validity of Search & Seizure under Section 132, Block Assessment of Undisclosed Income, Foreign Bank Account, Unexplained Investments & Scope of Evidence under the Income Tax Act, 1961
Facts of the CaseAshok Chawla, a retired Indian Army officer,
established Centaur Helicopter Services Pvt. Ltd., which was engaged in
helicopter transactions in India.The Revenue suspected that he was earning
substant...
Ashok Chawla vs Commissioner of Income Tax, New Delhi | Delhi High Court | Validity of Search & Seizure under Section 132 and Block Assessment of Undisclosed Income under the Income Tax Act
Facts of the
CaseThe principal assessee, Ashok Chawla, a
retired Army officer, established Centaur Helicopter Services Pvt. Ltd.,
an authorized dealer for Schweizer Aircraft Corporation, USA.The Revenue suspected that...
Ashok Chawla & Connected Matters vs Commissioner of Income Tax, New Delhi | Delhi High Court | Search & Seizure under Section 132, Block Assessment & Undisclosed Income Additions under Income Tax Act
Facts of the
CaseThe present batch of appeals and writ petitions
arose from scrutiny assessments pursuant to search and seizure operations
conducted by the Income Tax Department in 1995 against Ashok Chawla and
assoc...
Ashok Chawla vs Commissioner of Income Tax, New Delhi (Delhi High Court) – Validity of Search u/s 132, Block Assessment of Undisclosed Income, Foreign Bank Account & Unaccounted Assets
Facts of the CaseThe present batch of appeals and writ petitions
arose from search and seizure proceedings conducted by the Income Tax
Department in the year 1995 against Ashok Chawla, his business entities,
and assoc...
Ashok Chawla & Connected Matters vs Commissioner of Income Tax, New Delhi | Validity of Search & Seizure, Block Assessment and Undisclosed Income Additions under Sections 132 & 260A of the Income Tax Act, 1961
Facts of the
CaseThe present batch of appeals and writ petitions
arose from search and seizure proceedings conducted by the Income Tax
Department on 31 August 1995 against Ashok Chawla, his companies, and
associated ...
Ashok Chawla v. Commissioner of Income Tax (Delhi High Court) – Section 132 Search, Block Assessment & Undisclosed Income Additions
Facts of the
CaseThe matter arose out of search and seizure
proceedings conducted by the Income Tax Department in 1995 against Ashok
Chawla, his business concerns, and associated persons. Ashok Chawla, a
retired Army...
Pr. Commissioner of Income Tax–4 vs Gulbarga Associates (P) Ltd. – Delhi High Court Dismisses Revenue Appeals Following Earlier Decision in PCIT v. Nikki Drugs & Chemicals Pvt. Ltd.
Facts of the
CaseThe Revenue filed a batch of appeals before the
Delhi High Court against Gulbarga Associates (P) Limited in relation to
assessment disputes under the Income Tax Act, 1961. The appeals involved
identi...
Pr. Commissioner of Income Tax–4 vs Gulbarga Associates (P) Ltd. | Delhi High Court | Section 68 of Income Tax Act | Revenue Appeal Dismissed Following Nikki Drugs Precedent
Facts of the
CaseThe Revenue filed multiple appeals before the Delhi
High Court against the orders passed in favour of the assessee, Gulbarga
Associates (P) Ltd. The dispute involved issues relating to additions under...
Pr. Commissioner of Income Tax–4 vs Gulbarga Associates (P) Ltd. | Delhi High Court | Section 68 of Income Tax Act | Revenue Appeal Dismissed Following Nikki Drugs Precedent
Facts of the
CaseThe Revenue preferred multiple appeals before the
Delhi High Court challenging the orders passed in favour of the assessee, Gulbarga
Associates (P) Ltd. The dispute pertained to additions made under t...
Pr. Commissioner of Income Tax-IV vs Gulbarga Associates (P) Ltd. | Delhi High Court on Section 153C of Income Tax Act – Mandatory Satisfaction Note for Valid Search Assessment
Facts of the CaseThe Revenue filed multiple Income Tax Appeals
against Gulbarga Associates (P) Ltd. before the Delhi High Court challenging
the orders passed in favour of the assessee. The central dispute arose from ta...