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SMS India (P) Ltd. vs Assistant Commissioner of Income Tax, Circle Int. Tax 3(1)(2), New Delhi (Delhi High Court, 2023) – Reassessment Notice Set Aside Due to Non-Verification & Proceedings Against Non-Existent Entity
Facts of the
Case
The petitioner challenged:
Notice dated 23.03.2023 under Section 148A(b)
Order dated 24.04.2023 under Section 148A(d)
Consequential notice under Section 148
The case pertains to ...
Oum Lamitech Private Limited vs Income Tax Officer Ward 19(1), Delhi & Anr. | Delhi High Court | Section 148 Reassessment Quashed Due to Lack of Material Link
Facts of the
CaseThe petitioner, Oum Lamitech Private Limited,
was subjected to reassessment proceedings for Assessment Year 2019-20 on the
allegation that it had entered into transactions with one Mr. Gurdeep Kartar
...
subhash Chander Kathuria vs Income Tax Officer & Ors (Delhi High Court, 2023) – TDS Credit on Land Acquisition Compensation under Section 143(1) & Rectification u/s 154
Facts of the
Case
The petitioner’s land was acquired by NHAI under the National
Highways Act, 1956.
Compensation of ₹8,48,84,800 and interest of ₹22,53,517 were
received.
TDS was deducted by NH...
Nagandar Kumar Sharma vs Principal Chief Commissioner of Income Tax, Delhi & Ors. – Reassessment u/s 148A Set Aside Due to Lack of Proper Inquiry into Foreign Remittances (Delhi High Court, 2023)
Facts of the
CaseThe present writ petition concerned Assessment
Year 2016–17, wherein the petitioner, Nagandar Kumar Sharma, challenged
reassessment proceedings initiated by the Income Tax Department.The Revenue all...
Sushil Kumar Goyal & Ors. vs Principal Commissioner of Income Tax-1 & Ors. (2023) – Settlement Application Invalid Where No Pending “Case” Under Section 245A | Delhi High Court
Facts of the
CaseThe petitioners filed writ petitions challenging
orders dated 06.02.2017 and 09.02.2017 passed by the Income Tax Settlement
Commission under Section 245D(1) of the Income Tax Act, 1961. The Commission...
Rachna Gupta vs Income Tax Officer Ward & Ors. – Delhi High Court Quashes Reassessment Proceedings u/s 148A(d) Due to Mismatch in Case Information (AY 2017-18)
Facts of the
CaseThe petitioner challenged the validity of notice
issued under Section 148A(b), the order passed under Section 148A(d), and
consequential notice under Section 148 for Assessment Year 2017–18.The reas...
Prem Kumar Chopra vs Assistant Commissioner of Income Tax, Circle 46(1), New Delhi & Ors. – Delhi High Court (2023) | Reassessment u/s 148 Quashed for Inconsistency & Non-Speaking Order
Facts of the
Case
The petitioner, a senior citizen and proprietor of M/s Chopra
Brothers, filed his return for AY 2015–16.
The return was processed under Section 143(1).
A search under Section 132 was co...
Kopal Bakshi vs Pr. Commissioner of Income Tax-10 & Anr. (Delhi High Court, 2023) – Violation of Natural Justice in Section 148A Proceedings Leads to Quashing of Reassessment Order
Facts of the
CaseThe present writ petition pertains to Assessment
Year 2019–20 and challenges the assessment order dated 19.04.2023 passed under
Section 148A(d) of the Income Tax Act, 1961, along with the consequent...
Creative Arts Education Society vs Assistant Commissioner of Income Tax & Ors. – Reassessment under Section 148A(d) | Delhi High Court Judgment (2023)
Facts of the
Case
The petitioner, Creative Arts Education Society, was subjected to
reassessment proceedings for AY 2019–20.
A survey conducted on 22.12.2020 triggered reassessment proceedings
for mul...
PR. Commissioner of Income Tax, Delhi-7 vs Unitech Reliable Projects Pvt. Ltd. (2023) – Penalty u/s 271(1)(c) Invalid for Non-Specification of Charge under Section 274 | Delhi High Court
Facts of the
CaseThe respondent/assessee filed its return of income
for AY 2012–13 declaring a loss of ₹12.83 crores. The Assessing Officer (AO),
noticing a substantial increase in real estate project expenses, is...