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Assessment Order Without DIN is Invalid and Deemed Never Issued – ITAT Delhi in Ajay Kumar vs DCIT (A.Y. 2016-17 to 2018-19)
Facts of the CaseThe assessee filed appeals against the orders of the
Commissioner of Income Tax (Appeals), Kanpur-4 arising from assessment orders
passed by the Assessing Officer under section 143(3) read with section...
Non-Compliance of E-Notice Due to Employee Leaving Company Constitutes Reasonable Cause – ITAT Delhi in Egis International S.A.S vs ACIT (ITA No. 2333/Del/2022)
Facts of the CaseEgis International S.A.S., a foreign company engaged in
providing technical consultancy services to associated enterprises and third
parties, filed its income tax return for the relevant assessment yea...
Vayas Multi Trading Pvt Ltd vs ACIT – ITAT Restores Matter to CIT(A) After Ex-Parte Order Passed Without Adjudicating Grounds u/s 250(6)
Facts of the CaseThe assessee company was subjected to regular assessment under
Section 143(3) of the Income Tax Act, 1961 by the Assessing Officer (AO).
During the assessment proceedings, the AO observed that the asse...
Tableau International Unlimited Company vs DCIT – ITAT Delhi | Transfer Pricing & Jurisdiction Challenge | Sections 143(3), 144C of Income Tax Act
Facts of the CaseThe assessee, Tableau International Unlimited Company, filed
an appeal before the Income Tax Appellate Tribunal against the assessment order
dated 19.07.2022 passed by the Assessing Officer for Assessm...
Reopening u/s 147 Invalid Without Failure to Disclose Material Facts – ITAT Deletes Addition u/s 69B for Alleged Undisclosed Investment | Sunil Aggarwal v. ITO (ITAT Delhi)
Facts of the CaseThe assessee, Sunil Aggarwal, filed his return of income
declaring total income of ₹13,14,870. The return was processed under Section
143(1) of the Income Tax Act, 1961. Subsequently, the Assessing O...
ITAT Delhi: Relief to Assessee Where Additions Were Made Without Proper Evidence – Deepak Kumar vs ITO (Section 68 of Income Tax Act)
Facts of the CaseThe assessee, Shri Deepak Kumar, filed his return of income
declaring the income for the relevant assessment year. The case was selected
for scrutiny and assessment proceedings were initiated by the As...
Reassessment Invalid Without Mandatory Notice u/s 143(2): ITAT Deletes Addition u/s 69 for Alleged Unexplained Investment – Deepak Kumar vs CIT(A) NFAC
Facts of the CaseThe assessee filed his return of income declaring income of
₹6,46,010. Subsequently, the case was reopened by the Assessing Officer on the
basis of information that the assessee had purchased an immo...
Labvantage Solutions Inc vs DCIT – ITAT on Taxability of Software / Technical Services Income in India under the Income-tax Act & DTAA
Facts of the CaseThe assessee, Labvantage Solutions Inc, a non-resident
company, was engaged in providing specialized software solutions and related
services to customers in India. The assessee received payments from I...
Labvantage Solutions Inc vs DCIT – ITAT on Taxability of Software / Technical Services Income in India under the Income-tax Act & DTAA
Facts of the CaseThe assessee, Labvantage Solutions Inc, a non-resident
company, was engaged in providing specialized software solutions and related
services to customers in India. The assessee received payments from I...
ITAT Delhi: Assessment under Section 153C Cannot Survive Without Valid Incriminating Material – DCIT vs Apple Commodities Ltd.
Facts of the CaseA search action was conducted in the case of the Apple Group
of companies, during which certain documents were seized. Based on the seized
material, the Assessing Officer initiated proceedings against ...