Delhi High Court

Issuance of notice U/s. 143(2) is a mandatory obligation

Pr. CIT v. Gravity Systems (P) Ltd. (High Court Delhi)

Where AO had failed to issue notice under section 143(2) before completion of assessment, addition made under section 68 during reassessment proceedings was deleted because issuance of notice under section 143(2) is a mandatory obligation on the part of AO....

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Expense on failure to perform as per concessionaire agreement for Construction of Assets on BOT Basis

The PR. Commissioner Of Income Tax Vs Green Delhi BSQ Ltd.(High Court Delhi)

PR. CIT Vs Green Delhi BSQ Ltd. (Delhi High Court) The respondent-assessee was to construct, operate and maintain bus shelters. The respondent-assessee was also under an obligation to pay Rs.4.09 crores per month to the Delhi Transport Corporation. The shelters were not owned by the respondent-assessee. The Central Board of Direct Taxes v...

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Section 148 notice cannot be issued against deceased Assessee

Rajender Kumar Sehgal Vs ITO (Delhi High Court)

Rajender Kumar Sehgal Vs ITO (Delhi High Court) When the notice was issued, the assessee was already dead. If the Department intended to proceed under Section 147 of the Act, it could have done so prior to 31st March 2017 by issuing a notice to the LRs of the deceased. Beyond that date it could […]...

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Reassessment solely based on Audit Objection is barred by Provisions of Section 147/148

FIS Global Business Solutions India Pvt. Ltd. Vs PCIT (Delhi High Court)

FIS Global Business Solutions India Pvt. Ltd. Vs PCIT (Delhi High Court) Reliance by the Revenue upon an audit report, cannot be considered as tangible material. This Court is of the opinion that Carlton Overseas Pvt. Ltd. v. Income Tax officer & Ors., (2009) 318 ITR 295 concludes the issue in the present case; the audit objection [...

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Question of Violation of Section 10AA(4)(ii) should be raised in First Year of Operation / Exemption

CIT Vs Macquarie Global Services Pvt Ltd (Delhi High Court)

CIT Vs Macquarie Global Services Pvt Ltd (Delhi High Court) It is an accepted and admitted position that the unit in the SEZ had commenced business in the period relating to the Assessment Year 2011-12. The assessee had claimed and was allowed deduction under Section 10AA in the Assessment Years 2011-12 and 2012-13. The Assessing [&hellip...

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Unregistered Partnership Firm can file Suit against Dishonour of Cheque: Delhi HC

M/S. Hindustan Infrastructure Construction Corporation Limited & Anr. Vs M/S. R.S. Woods International & Ors. (Delhi High Court)

In the instant case, the respondent is seeking enforcement of the liability of the petitioners created under Section 30 and 37 of the Negotiable Instruments Act, 1881 as the cause of action for the plaint is based on the dishonour of the said cheques. Since, the suit is not based on any contract between the parties, the bar under Section ...

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GST: Quantitative CAP on Rectification of Mistakes in ITC claim- HC admit writ

Sales Tax Bar Association (Regd.) & Anr. Vs Union Of India & Ors. (Delhi High Court)

A rectification within a month is not necessary but that as many rectifications, as are necessary, for the dealers to correct the mistakes discerned later not merely on account of its errors but on account of the errors, in receipt of inputs or from the buyers’ transactions would also be admissible. ...

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Reassessment notice solely based on audit opinion not valid

PCIT Vs FIS Global Business Solutions India Pvt. Ltd (Delhi High Court)

PCIT Vs FIS Global Business Solutions India Pvt. Ltd (Delhi High Court) In the present case, the reassessment notice is solely based on an audit opinion. Having regard to the fact that the assessee’s challenge to the previous year’s re-assessment orders was successful – in FIS Global Business Solutions India Pvt. Ltd. v. ACIT 2...

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HC admit Appeal on Power of Commissioner related to Form GSTR-3B & GST Payment date issue

Anil Goel And Associates Vs Union of India & ORS. (Delhi High Court)

Anil Goel And Associates Vs Union of India & ORS. (Delhi High Court) Vide Notification No. 23 of 2017-Central Tax dated 17.08.2017 the assessee were required to compute and deposit tax for the month of July, 2017 in cash as per Rule 87 of the Rules on or before 20.08.2017. The due date for filing […]...

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Central Excise Officers of DGCEI have all India jurisdiction : Delhi HC

National Building Construction Company Limited Vs Union Of India & Ors. (Delhi High Court)

National Building Construction Company Limited Vs Union Of India & Ors. (High Court Delhi) Delhi High Court held as under: (i) Central Excise Officers of DGCEI have all India jurisdiction and can issue notices and enquire into the matters relating to service-tax against any assessee/ person even if the said person or assessee is regis...

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