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PR. COMMISSIONER OF INCOME TAX (CENTRAL-1) vs. SHRI GAUTAM BHALLA – Reassessment Barred on Issues Pending Appeal under Section 147 (Delhi High Court)
Facts of the Case
The assessee, Shri Gautam Bhalla,
was subjected to search and seizure proceedings (2013).
Assessments were completed under Section
153A read with Section 143(3) for AY 2010–11 and AY ...
PR. Commissioner of Income Tax (Central-1) vs Indian Farmer Fertilizer Co-operative Ltd. | Delhi High Court | ITA 612/2023 | AY 2012–13
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order dated 25.03.2022 passed by the Income Tax Appellate
Tribunal (ITAT) for Assessment Year 2012–13.The Revenue sought to raise certain ...
Fujitsu India Pvt. Ltd. vs Deputy Commissioner of Income Tax & Ors. | Delhi High Court | Premature Assessment Order Set Aside under Sections 144B & 144C of Income Tax Act
Facts of the
CaseThe petitioner, Fujitsu India Pvt. Ltd., challenged
the validity of the final assessment order dated 24.05.2021 for Assessment Year
2017–18. The order was passed under Sections 144C(3), 143(3), and ...
ENVIORNICS TRUST vs DEPUTY COMMISSIONER OF INCOME TAX (Delhi High Court, 2023) – Reassessment u/s 147/148 & Limitation under Section 149 Explained
Facts of the
Case
The petitioner, Environics Trust, is a charitable
organization engaged in environmental and social development activities.
A survey under Section 133 of the Income Tax Act was conducted by
...
Sanjiv Gupta vs Chief Commissioner of Income Tax (Central) & Anr. – Compounding of Offences under Sections 276C(1), 277 & 279(2) of Income Tax Act | Delhi High Court
Facts of the
CaseThe petitioner challenged the order dated
09.03.2018 passed under Section 279(2) of the Income Tax Act, whereby his
application for compounding of offences under Sections 276C(1) and 277 for
Assessme...
PR. Commissioner of Income Tax (Central)-2 vs. Sh. Nirmal Kumar Minda (Delhi High Court) – Deletion of Additions on Jewellery, Paintings & Wrist Watches under Section 132
Facts of the
CaseA search and seizure operation under Section 132
was conducted on the Minda Group on 08.06.2017. During the search, jewellery,
paintings, and wrist watches were found at the residence of the assessee,...
Sanjiv Gupta vs Chief Commissioner of Income Tax (Central) & Anr. | Delhi High Court | Section 279(2) Income Tax Act – Compounding of Offences
Facts of the
Case
Order dated 09.03.2018 rejecting his application for compounding
of offences under Section 279(2) of the Act.
Order dated 30.05.2019 rejecting the rectification application
against the...
R. Commissioner of Income Tax (Central)-2 vs Sh. Nirmal Kumar Minda (Delhi High Court) – No Substantial Question of Law | AY 2018–19 | Section 260A Income Tax Act
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order dated 03.05.2023 passed by the Income Tax Appellate
Tribunal. The matter pertains to Assessment Year 2018–19.The Revenue contended t...
Ganesh Dass Khanna vs Income Tax Officer & Ors. (Connected Matters) – Reassessment Notices under Section 148 & Limitation under Section 149 of Income Tax Act, 1961
Facts of the
Case
The petitions relate to Assessment Years 2016–17 and 2017–18.
Notices under Section 148 were issued after 01.04.2021
following changes introduced by the Finance Act, 2021.
The a...
Ganesh Dass Khanna & Ors. vs Income Tax Officer & Ors. (Delhi High Court, 2023) – Limitation under Section 149 for Reassessment Notices below ₹50 Lakhs
Facts of the Case
Multiple assessees challenged reassessment notices issued for AY
2016–17 and 2017–18.
Notices were issued under Section 148 after the amendment
introduced by Finance Act, 2021.
T...