Gopal Gupta Vs Union of India & Ors. (Delhi High Court) The petitioners herein have produced certified copies of the detention orders dated 17.05.2019 passed in the case of Union of India & Anr. vs. Dimple Happy Dhakad, reported as (2019) 20 SCC 609 (filed by the detenu’s wife) from the records available in the […]
One Mobikwik Systems Private Limited Vs DCIT (Delhi High Court) HC quashed scrutiny assessment order passed hurriedly as Show Cause Notice was issued on 11.06.2021 (Friday) & time given for reply was upto 14.06.21(Monday). Given the fact that, the time frame set out in the show cause notice dated 11.06.2021 was extremely narrow, and that […]
Saurav Gupta Vs CGST (Delhi High Court) 1. The present applications have been filed under Section 482 Cr.P.C. on behalf of the applicant seeking exemption from filing the certified copy of the annexures and duly affirmed affidavits. 2. Insofar as the filing of the certified copy of the annexures is concerned, the same is allowed […]
Eko India Financial Services Private Limited Vs ACIT (Delhi High Court) Against an assessment of AY 2017-18 the petitioner assessee filed an appeal u/s 246A of the Income Tax Act, 1961. AO adjusted the entire refund of the assessee pertaining to AY 2019-20 against such demand, which was more than 20% of such demand. Hon’ble […]
Three C Homes Pvt. Ltd. Vs. ACIT (Delhi High Court) Assistant Commissioner of Income Tax (Respondent) filed an application for modification/ recall of the order dated July 16, 2021 (Impugned Order), passed in W.P. (C) No. 5912/2021 dated July 16, 2021, directing Central Bureau of Investigation (CBI) to enquiry on doubtful Income Tax Department’s action […]
RKKR Foundation Vs National Faceless Assessment Centre Delhi (Delhi High Court) According to us, what has emerged clearly is that, a request for accommodation was made by the petitioner on 27.04.2021, wherein a reference was made to the CBDT circular dated 24.04.2021, whereby, the limitation for passing the assessment order had been extended till 30.06.2021. […]
YCD Industries Vs National Faceless Assessment Centre (Delhi High Court) The statute [i.e. Section 144B(1)(xiv), (xv), (xvi)b and (xxii)] provides for issuance of a show cause notice-cum-draft assessment order, and an opportunity to the petitioner/assessee to respond to the same where income of the assessee is varied by the respondent/revenue. Admittedly, the petitioner’s income was […]
Satia Industries Limited Vs National Faceless Assessment Centre (Delhi High Court) In the case of Satia Industries Limited Vs. National Faceless Assessment Centre, Delhi in W.P.(C ) 5587/2021 & CM APPL. 17382/2021 (Delhi High Court), it has been considered that since an adverse view was taken, and petitioner’s income got varied, provisions of section 144B(7) […]
Sudhir Desh Ahuja Vs National Faceless Assessment Centre & Ors (Delhi High Court) Impugned orders are liable to be set aside for the following reasons: (i) Firstly, the AO failed to deal with the request of the petitioner, for according an adjournment in the matter. Wife and son of the petitioner were admitted to hospital […]
Ajay Mittal Vs ACIT (Delhi High Court) Hon’ble Delhi High Court on validity of 19 notices issued u/s 148(1) of the Income Tax Act, 1961 restraining the Revenue from continuing with the reassessment proceedings, in any manner, pursuant to the impugned notices. FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. On 13th July, 2021, this […]
