Delhi High Court

AO cannot have disregard finding directions of DRP and pass final assessment order

M/s Ess Distribution (Mauritius) S.N.C.ET Compagnie Vs. Assistant Commissioner Of Income Tax (Delhi High Court)

That judgment referred to the order of the DRP which had held that both the Assessees were not eligible Assessee under Section 144C (15) of the Act and that order of the DRP was binding on the AO. It was further held by this Court that the AO could not have disregarded the finding directions of the DRP and passed the final assessment ord...

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Section 263: Failure to issue notice on any particular issue

Bses Rajdhani Power Ltd. Vs. Principal CIT (Delhi High Court)

Failure to issue notice on any particular issue does not vitiate the exercise of power under Section 263 as long as the assessee is heard and given opportunity...

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CIT can consider all aspects which were subject matter of AO’s order, if in his opinion, they are erroneous

Bses Rajdhani Power Ltd. Vs. Principal CIT (Delhi High Court)

Lack of opportunity at the revisional stage under Section 263 does not vitiate the entire order, or the proceedings; rather it is a curable defect. Court is of the opinion that the ruling in Commissioner of Income tax v Amitabh Bacchan 2016 SCC Online SC 484 is decisive; it upholds the power of the Commissioner to consider all aspects whi...

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Registration under FCRA cannot be denied to society on mere bald report on use of Foreign Contribution

DR R N Gupta Technical Education Society Vs Union of India (Delhi High Court)

The petitioner - a Society registered under the Societies Registration Act, 1860 - has filed the present petition impugning communications dated 01.08.2014 and 07.12.2015 (hereafter referred to as the impugned communications)...

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Recording of satisfaction U/s. 153C when AO of Appellant & Searched Person is common

Pr. CIT Vs. Instronics Ltd. (Delhi High Court)

Since satisfaction note was recorded by AO of searched person who also happened to be AO of assessee (other person) as well to effect that seized documents belonged to assessee, issuance of notice under section 153C on basis of such note was justified....

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Value declared in Wealth Tax Return cannot be taken as Cost of Acquisition

Commissioner of Income Tax Vs Vasavi Pratap Chand (Delhi High Court)

Court is satisfied that no error was committed by the ITAT in holding that the value declared in the tax return filed by the Assessees under WTA cannot be taken to be the cost of acquisition in the hands of the Assessees....

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Limitation period U/s. 264(3) begins from date of receipt of intimation U/s. 143(1)

Hargovind Pandey Vs Pr. CCE (Delhi High Court)

The challenge in this writ petition is to an order dated 21-12-2016 passed by the Principal Commissioner (PCIT) rejecting the Petitioners application under section 264 of the Income Tax Act, 1961 (Act) on the ground of limitation....

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Delhi High Court held certain ICDS & Part of them Ultra Vires

Chamber of Tax Consultants & Anr Vs. Union Of India & Ors (Delhi High Court)

Section 145 (2), as amended, has to be read down to restrict power of the Central Government to notify ICDS that do not seek to override binding judicial precedents or provisions of the Act. The power to enact a validation law is an essential legislative power that can be exercised, in the context of the Act, only by the Parliament and no...

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Rule 8D Disallowance cannot be made by ‘Change of Opinion’

Samvardhana Motherson International Ltd Vs. Assistant Commissioner Of Income Tax & Anr. (Delhi High Court)

Rule 8D is triggered only in a case where the AO is not satisfied with the deduction made by the Assessee. The reasons to believe assume and are predicated on the belief that the AO should not have accepted the Petitioner’s deduction as explained and justified, albeit should have applied Rule 8D. Thus, the view and opinion formed by the...

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HC allows export against advance license issued prior to GST implementation

Chemico Synthetics Limited Vs. Union Of India & Ors. (Delhi High Court)

Chemico Synthetics Limited V/S. Union Of India & Ors. (Delhi High Court) - HC held that an interim relief can be granted to exporters to continue making duty free imports against Advance Authorization (AA) licenses issued to them prior to 1-7-2017 where period of validity of license remains unexpired, however the same shall be subject to ...

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September 2020