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The apprehension of coercive measures being employed need to be real and like so that the principle of 'presence of an advocate, at visible, but not audible distance' be applied.
Satyendar Kumar Jain Vs DIRECTORATE OF ENFORCEMENT
(2022) TaxCorp(LJ) 29424 (HC-DELHI)
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Government is directed to decide on the submissions preferred by the Petitioner w.r.t. amendments creating Faceless ITAT as early as possible and practicable.
Praveen Kumar Bansal Vs MINISTRY OF FINANCE & ORS
(2022) TaxCorp(LJ) 29401 (HC-DELHI)
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IGST was a balance sheet item and not a claim made in the profit and loss account, which by no stretch of imagination could be termed as ‘income chargeable to tax having escaped assessment’ and thus, the notice issued under Section 148 was patently illegal.
Schneider Electric India Pvt. Ltd Vs ASSISTANT COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29351 (HC-DELHI)
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Revenue failed to establish any concrete evidence to prove that the six conditions laid down by SC in Woodward Governor India P. Ltd. has not been fulfilled by the assessee in order to be eligible to claim foreign exchange fluctuation loss as business loss u/s 37(1).
HCL Comnet Systems & Services Ltd. Vs PR. COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29337 (HC-DELHI)
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Setting up of business means the concerned assessee is ready to commence business and not that it has actually commenced its business and commencement refers to a point in time when the assessee actually conducts its business.
Maruti Insurance Broking Pvt Ltd Vs DEPUTY COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29313 (HC-DELHI)
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Where a new claim is made because of a change in accounting policy, albeit in a fresh return, and given up because the law, as declared, did not permit such a claim, in such circumstances, initiation of penalty proceedings against the assessee, in our view, is not mandated in law.
Taneja Developers And Infrastructuere Ltd Vs THE PR. COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29312 (HC-DELHI) · Section 271(1)(c)
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While interpreting international treaties the rules of interpretation that apply to domestic or municipal law need not be applied, for the reason, that international treaties are negotiated by diplomats and not necessarily by men instructed in the law.
Concentrix Services Netherlands B.V. and Optum Global Solutions International BV Vs INCOME TAX OFFICER (TDS) AND ANR.
(2022) TaxCorp(LJ) 29311 (HC-DELHI)
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If a claim is otherwise sustainable in law, then the appellate authorities are empowered to entertain the same.
International Tractors Ltd Vs DY. COMMISSIONER OF INCOME TAX (LTU) & ANR.
(2022) TaxCorp(LJ) 29291 (HC-DELHI)
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HC - If the revenue has not challenged the correctness of the law laid down by the High Court and has accepted it in the case of one assessee, then it is not open to the revenue to challenge its correctness in the case of other assessee without just cause.
Tata Teleservices Ltd Vs COMMISSIONER OF INCOME TAX (TDS) -2
(2022) TaxCorp(LJ) 29236 (HC-DELHI)
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It is the responsibility of the Assessee to intimate the Revenue with respect to any change in his address or in the name and nature of his business on the basis of which the PAN was allotted.
S K Srivastava Vs CENTRAL BOARD OF DIRECT TAXES AND OTHERS
(2022) TaxCorp(LJ) 29216 (HC-DELHI)
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If a request for extension of time is made by the Assessee, the Revenue should duly consider such request keeping in mind the fact that the provision allows Revenue to grant a period of upto 30 days to the Assessee for filing a reply.
Divij Singh Kadan Vs PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29213 (HC-DELHI) · Section 148A(d)
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By not considering Assessee’s reply, the mandate of Section 148A(c) was violated, since in terms of usage of the expression shall, it casts a duty on the Revenue to consider Assessee’s response.
First Solar Power India Private Limited Vs ASSISTANT COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29201 (HC-DELHI) · Section 148A
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In absence of any allegation having been duly proved or established, the imposition of penalty was unwarranted.
Radha Raman Tripathy Vs THE CPIO O/O THE DIRECTORATE GENERAL OF INCOME TAX
(2022) TaxCorp(LJ) 29183 (HC-DELHI)
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The power of compounding of offences is a quasi-judicial power, as it definitely entails a judicial element/function and the discretion in compounding is not unfettered.
SKA Infrastructure Pvt. Ltd Vs UNION OF INDIA & ANR
(2022) TaxCorp(LJ) 29177 (HC-DELHI)
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Consequently, a progressive as well as futuristic scheme of re-assessment whose intent is laudatory has in its implementation not only been rendered nugatory but has also had an unintended opposite result.
Divya Capital One Private Limited Vs ASSISTANT COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29108 (HC-DELHI) · Section 148A(d)
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If the law permits Revenue to take further steps in the matter, they shall be at liberty to do so. Needless to state that if and when such steps are taken and if the petitioner has a grievance, it shall be at liberty to take its remedies in accordance with law.
Indus Towers Ltd Vs INCOME TAX OFFICER & ORS
(2022) TaxCorp(LJ) 29061 (HC-DELHI)
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Aditional time of fifteen days should be counted from Mar 17, 2022.
Interglobe Aviation Limited Vs ASSISTANT COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29018 (HC-DELHI)
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Compounding of offences cannot be taken as the matter of right, it is for the law and authorities to determine as to what kind of offences should be compounded, if at all, and under what conditions.
Maspar Industries Private Limited & Ors Vs CHIEF COMMISSIONER OF INCOME TAX TDS & ANR.
(2022) TaxCorp(LJ) 28980 (HC-DELHI)
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Immunity from penalty and prosecution can be denied only in the cases initiated on account of alleged misreporting of income.
Nirman Overseas Private Limited Vs NATIONAL FACELESS ASSESSMENT
(2022) TaxCorp(LJ) 28894 (HC-DELHI)
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Since it is decided that the appeal was pending, based on the test of preponderance of probability, the decision taken by the respondents/revenue to reject Forms 1 & 2, filed by the petitioner/assessee, under the 2020 Act, cannot be sustained.
NALWA INVESTMENTS LIMITED Vs PR COMMISSIONER OF INCOME TAX DELHI 4 & ORS.
(2022) TaxCorp(LJ) 28885 (HC-DELHI)
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