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Commissioner of Income Tax-II vs. Micron Steels Pvt. Ltd. & M/s Steels Pvt. Ltd. | Assessment Against Non-Existent Company after Amalgamation Held Void | Sections 153C, 170 & 292B of Income Tax Act
Facts of the CaseThe Revenue filed appeals against the order passed by the Income
Tax Appellate Tribunal (ITAT) dated 19.02.2013. The ITAT had affirmed the order
of the CIT(A), whereby the block assessment framed again...
Mohan S. Lakhani vs Income Tax Officer & Anr. – Invalid Service of Notice Under Section 143(2) Beyond Limitation Period | Delhi High Court.
Facts of the CaseThe assessee filed the return of income for Assessment Year
2006-07. The assessee contended that no notice under Section 143(2) of the
Income Tax Act was served within the statutory limitation period p...
Commissioner of Income Tax-TDS vs Moradabad Toll Road Company – Limitation Period Under Section 201 of Income Tax Act | Delhi High Court
Facts of the CaseThe Revenue challenged the order passed by the Income Tax
Appellate Tribunal (ITAT) dated 25.11.2011 whereby the ITAT upheld the order of
the Commissioner of Income Tax (Appeals). The issue involved tr...
Commissioner of Income Tax-II vs M/s Micron Steels Pvt. Ltd. & Connected Matters | Delhi High Court | Section 68 of Income Tax Act
Facts of the CaseThe Revenue preferred multiple appeals before the Delhi High Court
against the orders passed in favour of the assessees, namely M/s Micron Steels
Pvt. Ltd. and connected parties. The dispute primarily ...
Commissioner of Income Tax-II vs M/s Micron Steels Pvt. Ltd. & Connected Matters | Delhi High Court on Section 271(1)(c) Penalty Proceedings
Facts of the CaseThe appeals were filed by the Commissioner of Income Tax-II before
the Delhi High Court against M/s Micron Steels Pvt. Ltd. and connected
assessees. The matters were listed as ITA Nos. 20/2014 to 24/20...
Commissioner of Income Tax-8 vs Suzuki Motorcycle India Ltd. | Section 271(1)(c) Penalty Cannot Be Imposed Merely on Disallowance of Claim – Delhi High Court
Facts of the CaseThe Revenue challenged the order passed by the Income Tax
Appellate Tribunal (ITAT) whereby penalty imposed under Section 271(1)(c) of
the Income Tax Act was deleted. The dispute pertained to Assessmen...
Commissioner of Income Tax vs Sivalik Cellulose Ltd. – Disallowance of Prior Period Salary Liability and Taxability of Contingent Claims under Income Tax Act 1961 – Allowability of Business Expenditure
Facts of the CaseThe assessee, Sivalik Cellulose Ltd., was originally incorporated
in 1975 and had established a paper manufacturing plant. Due to continuous
losses, rehabilitation proceedings were initiated. Under a r...
Huawei Technologies Co. Ltd. vs Assistant Director of Income Tax, Circle 3(2), International Taxation, New Delhi – Delhi High Court | Rectification Proceedings Pending Before ITAT | Appeals Dismissed with Liberty
Facts of the CaseThe appellant, Huawei Technologies Co. Ltd., filed multiple
appeals before the Delhi High Court against the orders passed in income tax
proceedings. During the hearing, the learned counsel appearing fo...
Commissioner of Income Tax (Central)-II vs Home Developers Pvt. Ltd. – Delhi High Court Dismisses Revenue Appeals on Lack of Supporting Material under Section 153A
Facts of the CaseThe matter arose from a search conducted on 28.03.2006 at the
premises of Yogesh Gupta, who was a director of the assessee company, Home
Developers Pvt. Ltd. Pursuant to the search proceedings, notice ...
Commissioner of Income Tax (Central)-II vs Home Developers Pvt. Ltd. – Delhi High Court Dismisses Revenue Appeals on Lack of Supporting Material under Section 153A
Facts of the CaseThe matter arose from a search conducted on 28.03.2006 at the
premises of Yogesh Gupta, who was a director of the assessee company, Home
Developers Pvt. Ltd. Pursuant to the search proceedings, notice ...