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HC - Delhi HC Rescues Assessee from Appeal-Filing Error, Though ignorance of the law is no excuse but still not everyone knows the law, Directs Admission of VsV Declaration
Ardent Info Systems Pvt. Ltd Vs PR COMMISSIONER OF INCOME TAX -1 & ORS
(2023) TaxCorp(LJ) 31803 (HC-DELHI)
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The interest-meter continues to tick, which, sadly, is having no impact on the officers who are required to ensure that once determination is made, money by way of refund, inclusive of interest, should be remitted to the assessee at the earliest.
Peoplestrong Technologies Private Limited Vs ASSISTANT COMMISSIONER OF INCOME-TAX & ORS.
(2023) TaxCorp(LJ) 31793 (HC-DELHI)
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The assessment order mentioned that the notice under Section 142(1) was issued and served, but if the Assessee contends non-service of such notice, she is required to prove during trial.
Kamla Rani Vs Income Tax Officer
(2023) TaxCorp(LJ) 31744 (HC-DELHI)
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There was no response from the Assessee on proposal of refund adjustment which the Assessee contradicts by submitting that a 30 days period was provided by the Revenue but the adjustment was made prior to the expiry of 30 days.
Travelport International Operations Limited Vs COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 3
(2023) TaxCorp(LJ) 31696 (HC-DELHI)
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The proceedings for assessment or re-assessment under Section 147 would deemed to commence from the date on which the notice is issued under Section 148 for any AY.
Sushil Kumar Goyal & Ors Vs PRINCIPAL COMMISSIONER OF INCOME TAX-1 & ORS
(2023) TaxCorp(LJ) 31672 (HC-DELHI)
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The doctrine of res judicata does not apply to income tax proceedings as each AY is a separate assessment unit in itself.
Prem Kumar Chopra Vs ASSISTANT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31642 (HC-DELHI)
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Purely as a temporary measure, the rate of 10% under Section 197 certificate would include both income tax and Equalization Levy with rates 8% and 2%, respectively.
Sabre GLBL Inc. Vs DEPUTY COMMISSIONER OF INCOME-TAX
(2023) TaxCorp(LJ) 31641 (HC-DELHI) · Section 197
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When a case is transferred under Section 127, all proceedings under this Act gets transferred, whereas such power is nowhere provided for under the aforesaid schemes.
Sanjay Gandhi Memorial Trust Vs COMMISSIONER OF INCOME TAX (EXEMPTION) & ORS.
(2023) TaxCorp(LJ) 31627 (HC-DELHI)
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Not considering the reply filed by the Assessee is a sufficient ground for setting aside the impugned penalty order.
Prateek Chitkara Vs JOINT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31545 (HC-DELHI)
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Merely because the Assessee inadvertently offers a receipt for levy of tax, tax cannot be levied by the Revenue if it is not otherwise constitute income of Assessee.
ANSAL PROPERTIES AND INFRASTRUCTURE LTD Vs PR. COMMISSIONER OF INCOME TAX-1
(2023) TaxCorp(LJ) 31453 (HC-DELHI) · Section 47(iv)
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The Assessee has challenged the proceedings under Black Money Act along with the the constitutional validity of Section 72(c) and Section 153C notice issued under IT Act through writ petitions before HC's Division Bench.
Ratul Puri Vs UNION OF INDIA & ORS.
(2023) TaxCorp(LJ) 31370 (HC-DELHI)
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There is nothing on record to show that failure to allocate DIN on final assessment order arose out of the exceptional circumstances contained in Para 3 of the CBDT Circular.
Brandix Mauritius Holdings Ltd Vs THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1
(2023) TaxCorp(LJ) 31341 (HC-DELHI) · Section 292B
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Income tax benefit, as given in the Second Schedule of the SEZ Act shall be available only for import for the purpose of re- export.
Om Nanotech Pvt Ltd Vs PR. COMMISSIONER OF INCOME TAX-7
(2023) TaxCorp(LJ) 31333 (HC-DELHI) · Section 10AA
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Ascertaining the nature of payment is vital for determining if the Assessees were at all obligated to deduct the tax.
DLF Homes Panchkula Pvt Ltd Vs JOINT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31316 (HC-DELHI) · Section 194-I
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The reassessment proceedings could not have been initiated in the relevant AY, since the payments for the flat were made in earlier AYs, and no part of the transaction took place in the relevant AY.
Sanjay Kumar Vs ASSISTANT COMMISSIONER OF INCOME TAX & ANR
(2023) TaxCorp(LJ) 31307 (HC-DELHI) · Section 148
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For the purpose of prosecution, the proceedings have to be initiated under Section 279 and usually the notice has to be served on the person concerned.
Manoj Vasudev Pardasany Vs UNION OF INDIA & ORS.
(2023) TaxCorp(LJ) 31306 (HC-DELHI)
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HC - Delhi HC Directs Revenue to Dispose of Assessee's Objections Against Section 153C Notices; Provided important guidelines for the handling of objections against Section 153C.
Kamal Nath Vs DEPUTY COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31280 (HC-DELHI) · Section 153C
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Witholding of refund due to OYO Hotels & Homes Pvt. Ltd. by the Revenue is bereft of cogent reasons, thus not sustainable.
OYO Hotels And Homes Private Limited Vs DEPUTY ASSISTANT COMMISSIONER OF INCOME TAX & ANR
(2023) TaxCorp(LJ) 31261 (HC-DELHI)
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Assessee must be given an opportunity of being heard before rejecting the application seeking immunity from penalty proceedings.
Rohit Kapur Vs PRINCIPAL COMMISSIONER OF INCOME TAX -7
(2023) TaxCorp(LJ) 31217 (HC-DELHI)
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Revenue’s approach of making observations based on Assessee’s distributor partners, does not meet the parameter set forth in Rule 28AA for estimating Assessee’s income and is thus erroneous.
Milestone Systems A/S Vs DEPUTY COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31214 (HC-DELHI)
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