Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Showing filtered results. Clear filters
Blackstone Capital Partners (Singapore) VI FDI Three Pte. Ltd. vs Assistant Commissioner of Income Tax (International Taxation), Delhi (2023) – Reassessment u/s 147 & Validity of TRC under India-Singapore DTAA
Facts of the
Case
The petitioner, a Singapore-based entity, invested in shares of an
Indian company (Agile Electric Sub Assembly Pvt. Ltd.) in 2013.
In AY 2016–17, it sold those shares and claimed cap...
Swarovski India Pvt. Ltd. vs Assistant Commissioner of Income Tax (Delhi High Court, 2023) – Reassessment Invalid Due to Notice on Non-Existent PAN | Sections 147, 148, 144, 271(1)(c), 271F, 272A
Facts of the
CaseThe petitioner, Swarovski India Private Limited
(formerly Swaropearl India Pvt. Ltd.), filed writ petitions challenging
reassessment proceedings initiated for AY 2015–16, 2016–17, and 2017–18.
...
Swarovski India Private Limited vs Assistant Commissioner of Income Tax (Delhi High Court, 2023) – Reassessment Proceedings Quashed Due to Invalid PAN Usage & Procedural Lapses under Sections 147 & 148 of Income Tax Act
Facts of the Case
The petitioner company was originally incorporated as Swaropearl
India Pvt. Ltd. and later renamed as Swarovski India Pvt. Ltd.
Upon name change, a new PAN was issued, replacing the old
...
Indo Laminates Pvt. Ltd. vs Assessment Unit, Income Tax Department & Ors. – Delhi High Court Quashes Assessment Order for Violation of Natural Justice & Section 144B SOP (AY 2021-22)
Facts of the
CaseThe petitioner, Indo Laminates Private Limited,
filed its return of income for Assessment Year 2021-22 on 15.03.2022.
The case was selected for scrutiny under the Computer Assisted Scrutiny
Selection...
Swarovski India Private Limited vs Assistant Commissioner of Income Tax (Delhi High Court, 2023) – Reassessment Proceedings under Section 148 Quashed Due to PAN Error & Natural Justice Violation
Facts of the
CaseThe petitioner, Swarovski India Private Limited
(formerly Swaropearl India Pvt. Ltd.), challenged reassessment proceedings
initiated by the Income Tax Department for Assessment Years 2015–16, 2016â€...
Ashok Kumar Garg vs Assistant Commissioner of Income Tax & Anr. (Delhi High Court, 2023) – Invalid Reassessment Order Under Section 148A(d) for Ignoring Assessee’s Reply
Facts of the
CaseThe petitioner challenged an order dated 30.03.2022
passed under Section 148A(d) along with a consequential notice issued under
Section 148 of the Income Tax Act. A show cause notice under Secti...
Commissioner of Income Tax vs Sony Mobile Communications India Pvt Ltd (Now Merged with Sony India Pvt Ltd) – Assessment on Non-Existent Entity Post Amalgamation Invalid u/s 143(3) r.w.s. 144C | Delhi High Cour
Facts of the
CaseThe case pertains to Assessment Year 2010–11, where
the assessee company, originally Sony Ericsson Mobile Communications (India)
Pvt Ltd, later renamed Sony Mobile Communications (India) Pvt Ltd,
w...
Cement Corporation of India Ltd. vs Assistant Commissioner of Income Tax Circle 5(2), New Delhi (Delhi High Court, 2023) – Recall of ITAT Ex Parte Order under Rule 24 vs Limitation under Section 254(2) of Income Tax Act
Facts of the
CaseThe petitioner, Cement Corporation of India Ltd.,
challenged the order dated 07.09.2022 passed by the Income Tax Appellate
Tribunal (ITAT), whereby its miscellaneous application seeking recall of an
...
PR. Commissioner of Income Tax-1 vs M/s Athena Energy Ventures Pvt. Ltd. (Delhi High Court) – Section 14A Disallowance Not Applicable in Absence of Exempt Income | ITA 71/2023
Facts of the
CaseThe present appeal was filed by the Revenue against
the order of the Income Tax Appellate Tribunal (ITAT) dated 17.02.2021. The
core issue pertained to disallowance of ₹3,14,71,557/- made by the Ass...
UPINDER KUMAR WANCHOO vs INCOME TAX OFFICER WARD 43(6), NEW DELHI & ANR. – Delhi High Court Judgment on Reassessment u/s 148A(d) Set Aside for Non-Application of Mind (AY 2016–17)
Facts of the
CaseThe present writ petition pertains to Assessment
Year 2016–17, wherein the petitioner challenged:
Notice dated 17.02.2023 issued under Section 148A(b)
Order dated 30.03.2023 passed under Section...