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Sanjay Kumar vs Assistant Commissioner of Income Tax & Anr. (Delhi High Court, 2023) – Reassessment u/s 147/148 Quashed for Lack of Jurisdiction & Non-Application of Mind
Facts of the CaseThe petitioner, Sanjay Kumar, purchased a commercial property
(flat) in Noida between FY 2013–14 and FY 2014–15 through instalment payments,
partly financed by a loan. He consistently disclos...
Aricent Technologies (Holdings) Ltd. vs Assistant Commissioner of Income Tax & Anr. – Refund Claim Allowed Due to Time-Barred Assessment under Section 153 (Delhi High Court)
Facts of the CaseThe petitioner, Aricent Technologies (Holdings) Ltd., sought
directions for refund of taxes originally paid/adjusted in the case of M/s
Flextronics Software Systems Ltd. (FSSL) for Assessment Year 2007...
Shubhank Garg vs Income Tax Officer & Anr. (Delhi High Court, 2023) – Faceless Assessment Invalid Without Personal Hearing under Section 144B
Facts of the CaseThe petitioner challenged multiple actions of the Income Tax
Department, including:
Notice
issued under Section 133(6) dated 05.12.2022
Proposal
under Section 144B dated 13.12.2022
F...
Pradeep Verma vs Income Tax Officer (Delhi High Court) – Reassessment under Sections 148A(b) & 148A(d) set aside for fresh consideration due to incomplete evidence evaluation
FACTS OF
THE CASE
The
petitioner filed an income tax return declaring income of Rs. 3,16,540/-
for AY 2014-15.
The
Revenue alleged that the petitioner purchased immovable property worth Rs.
...
Rohit Kapur vs Principal Commissioner of Income Tax-7, New Delhi & Anr. | Section 270AA Immunity Rejection Set Aside for Violation of Natural Justice (Delhi High Court 2023:DHC:1970-DB)
Facts of the CaseThe petitioner, Rohit Kapur, filed his income tax return for
Assessment Year 2020–2021 declaring a total income of ₹1,73,72,262. The return
was selected for scrutiny under Section 143(3) of the Inc...
Rohit Kapur vs Principal Commissioner of Income Tax-7, New Delhi & Anr. | Section 270AA Immunity Rejection Set Aside for Violation of Natural Justice (Delhi High Court 2023:DHC:1970-DB)
Facts of the Case
The petitioner, Rohit Kapur, filed his income tax return for
Assessment Year 2020–2021 declaring a total income of ₹1,73,72,262. The return
was selected for scrutiny under Section 143(3) of the...
Rohit Kapur vs Principal Commissioner of Income Tax-7, New Delhi & Anr. | Section 270AA Immunity Rejection Set Aside for Violation of Natural Justice (Delhi High Court 2023:DHC:1970-DB)
Facts of the CaseThe petitioner, Rohit Kapur, filed his income tax return for
Assessment Year 2020–2021 declaring a total income of ₹1,73,72,262. The return
was selected for scrutiny under Section 143(3) of the Inc...
Milestone Systems A/S vs Deputy Commissioner of Income Tax (Delhi High Court) – Section 197, 195 & Royalty on Software Payments | 2023:DHC:1926-DB
Facts of the CaseThe petitioner, a non-resident company incorporated in
Denmark, is engaged in providing IP video management software and
surveillance-related products globally. It entered into Distributor Partne...
PR. Commissioner of Income Tax-7, Delhi vs Springer India Pvt. Ltd. (2023) – Delhi High Court | APA Applicability in Transfer Pricing for Pre-APA Years
Facts of the CaseThe present appeal was filed by the Revenue against the order
of the Income Tax Appellate Tribunal concerning AY 2012–13. The Tribunal had
passed the impugned order pursuant to remand directions issu...
World Wide Metals Private Limited vs Income Tax Officer Ward 27(1), Delhi & Anr. | Delhi High Court | Section 148 & 148A – Minimum 7 Days Mandatory Response Time
Facts of the CaseThe petitioner challenged the validity of:
Notice
issued under Section 148A(b) dated 22.03.2022
Order
passed under Section 148A(d)
Reassessment
proceedings initiated under...