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DDIT is directed to inform the Immigration Bureau once the aforesaid conditions are met and to return the surety to the Assessee on his return to India.
Jayant Nanda Vs UNION OF INDIA
(2022) TaxCorp(LJ) 28565 (HC-DELHI)
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The reason for rejecting the review application to be untenable in law since the conviction of the Assessee was set aside by the Special Judge prior to rejection of review application.
Jai Singh Goel Vs CHIEF COMMISSIONER OF INCOME TAX(CENTRAL) & ANR.
(2022) TaxCorp(LJ) 28555 (HC-DELHI)
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Revenue is directed to decide the rectification application filed by Assessee under Section 154 in accordance with law by way of a reasoned order within six weeks and in the event of a refund, grant the same within the said period with interest.
Nokia India Private Limited Vs ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 16(1), & ORS
(2022) TaxCorp(LJ) 28462 (HC-DELHI)
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Under Section 13(2)(b), the burden of showing that the rent charged by the Assessee was not adequate is on the Revenue.
Hamdard National Foundation (India) Vs COMMISSIONER OF INCOME TAX (EXEMPTIONS)
(2022) TaxCorp(LJ) 28428 (HC-DELHI) · Section 13(2)(b)
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Under Section 13(2)(b), the burden of showing that the rent charged by the respondent/assessee was not adequate is on the revenue.
COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI VERSUS HAMDARD NATIONAL FOUNDATION (INDIA)
(2022) TaxCorp(LJ) 28424 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=86616&Category=Judgment&CategoryType=Zip
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In the garb of reassessment proceedings, the appellant cannot seek to verify the same details on the strength of material which was already available on record.
PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) – 3 VERSUS ISHWAR CHAND MITTAL
(2022) TaxCorp(LJ) 28347 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=86529&Category=Judgment&CategoryType=Zip
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No additional surcharge and cess is to be applied over the 10% rate as prescribed under the DTAA.
Google Asia Pacific Pte Ltd Vs COMMISSIONER OF INCOME TAX & ANR
(2022) TaxCorp(LJ) 28328 (HC-DELHI)
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The Revenue is bound to grant personal hearing if the statute itself provides for the same.
Ritnand Balved Education Foundation Vs NATIONAL FACELESS ASSESSMENT CENTRE & ORS.
(2022) TaxCorp(LJ) 28279 (HC-DELHI)
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When statute itself makes the provision for grant of personal hearing, the Revenue cannot veer away from the same.
Satia Industries Limited Vs NATIONAL FACELESS ASSESSMENT CENTRE
(2022) TaxCorp(LJ) 28278 (HC-DELHI)
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Ideally AO should have adjusted the outstanding demand against refunds payable.
Genpact India Private Limited Vs PRINCIPAL COMMISSIONER OF INCOME TAX-4 & ORS.
(2022) TaxCorp(LJ) 28252 (HC-DELHI)
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Undisclosed amount determined by the Assessing Officer has a direct nexus with the incriminating materials seized during the search.
M/S. PYRAMID FILMS INTERNATIONAL VERSUS THE DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI
(2022) TaxCorp(LJ) 28206 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=86392&Category=Judgment&CategoryType=Zip
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Tribunal correctly made the order in favour of the assessee and deleted the addition made by CIT(A) under Section 68.
PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, NEW DELHI VERSUS M/S. AGSON GLOBAL PVT. LTD.
(2022) TaxCorp(LJ) 28205 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=86395&Category=Judgment&CategoryType=Zip
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By wrongly padding the accounts, Assessee may have violated other statutes but that by itself cannot be the reason to make additions under Section 68.
Agson Global Pvt. Ltd Vs PR. COMMISSIONER OF INCOME TAX (CENTRAL)- 3
(2022) TaxCorp(LJ) 28204 (HC-DELHI)
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The word 'may' in Section 144B(viii) should be read as 'must' or 'shall' and requirement of giving an assessee a reasonable opportunity of personal hearing is mandatory.
BHARAT ALUMINIUM COMPANY LTD. VERSUS UNION OF INDIA & ORS.
(2022) TaxCorp(LJ) 28177 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=86367&Category=Judgment&CategoryType=Zip
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It is settled law that where exercise of a power results in civil consequences to citizens, unless the statute specifically rules out the application of natural justice, the rules of natural justice would apply.
Bharat Aluminium Company Ltd Vs UNION OF INDIA & ORS
(2022) TaxCorp(LJ) 28175 (HC-DELHI) · Section 144B(7)(viii)
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Petitioner failed to disprove Respondents’ plea that the LOC was extended from time to time and was in existence on Feb 22, 2021 when the new OM with its guidelines came into effect. Therefore LOC is liable to be quashed.
Vikas Chaudhary Vs UNION OF INDIA AND ORS
(2022) TaxCorp(LJ) 28159 (HC-DELHI)
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After 01.04.2021, the assessment order could have only have been passed in consonance with the provisions of Section 144B. Therefore, assessment order passed u/s 143(3A) is not maintainable.
GURGAON REALTECH LIMITED Vs NATIONAL FACELESS ASSESSMENT CENTRE
(2022) TaxCorp(LJ) 28120 (HC-DELHI) · Section 143(3A)
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Revenue is directed to issue a certificate u/s 197.
Nestle SA Vs ASSESSING OFFICER CIRCLE (INTERNATIONAL TAXATION)
(2022) TaxCorp(LJ) 28116 (HC-DELHI)
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Revenue's inaction is in contravention of various CBDT Circulars and the judicial precedents.
Nokia India Pvt Ltd Vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 16(1) & ORS
(2022) TaxCorp(LJ) 28093 (HC-DELHI)
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Assessee is not eligible for benefit under Article 12(5)(c) of the India-US DTAA, the order does not contain any reasoning or discussion on the applicability or otherwise of various sub-articles of the DTAA to the facts of the case.
Coursera INC Vs INCOME TAX OFFICER TDS
(2021) TaxCorp(LJ) 28004 (HC-DELHI) · Section 10(50)
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