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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...
Ganesh Dass Khanna & Connected Matters vs Income Tax Officer & Ors (Delhi High Court, 2023) – Reassessment Notices u/s 148 Beyond Limitation Held Invalid
Facts of the
CaseThe batch of writ petitions concerned reassessment
proceedings initiated by the Income Tax Department for Assessment Years 2016–17
and 2017–18.The core issue arose from notices issued under
Secti...
Ganesh Dass Khanna & Connected Matters vs Income Tax Officer & Others (2023) – Delhi High Court on Validity of Reassessment Notices under Sections 148 & 149 of the Income Tax Act
Facts of the CaseThe
present batch of writ petitions concerns reassessment notices issued under
Section 148 of the Income Tax Act for Assessment Years (AY) 2016–17 and
2017–18.The
central issue arose from notices...
Ganesh Dass Khanna & Ors. vs Income Tax Officer & Ors. (Delhi High Court, 2023) – Limitation under Section 149(1) for Reassessment Notices Below ₹50 Lakhs
Facts of the
Case
Multiple assessees challenged reassessment notices for AYs 2016-17
and 2017-18.
Notices under Section 148 were issued after 01.04.2021,
following amendments introduced by the Finance 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
CaseThe present batch of writ petitions concerned
reassessment notices issued under Section 148 for Assessment Years 2016–17 and
2017–18.The core controversy revolved around the validity
of reassessm...