Delhi High Court held that clause (b) of Section 148A of the Income Tax Act does not stipulate that the Assessee is required to be provided minimum of seven working days. Accordingly, petition held to be unmerited and hence disposed of.
Delhi High Court quashes reassessment proceedings for IBIBO Group for AY 2015-16, following the Taxation Laws Relaxation Act.
Delhi HC directs the tax department to return seized documents within 30 days and provide copies of data from seized devices as per Section 67 of CGST Act.
Delhi High Court held that initiation of reassessment proceedings under section 148 of the Income Tax Act liable to be quashed in as much as conditions set out in section 150 of the Income Tax Act not fulfilled.
Delhi High Court held that uploading of information by the investigation wing of the Income Tax department would not be a substitute for recording of a satisfaction note by the AO of searched person for handing over material to AO of person other than searched person.
Delhi High Court held that in order to avoid improper service to parties and to avoid ex-parte proceedings, it is incumbent that service of notices ought to be effected even through email and on the common portal, in addition to the traditional methods as per Section 153.
Delhi High Court held that co-accused permitted to apply separately for compounding of offences committed by a Company or HUF. Accordingly, matter remitted back to decide afresh in light of CBDT circular dated 17.10.2024.
Writ petitions were filed challenging the minutes of meeting held on 08.11.2024, though which TRQ (Tariff Rate Quota) allotted to petitioners by the respondent for import of bullion. Petitioners are dealing in business of import of gold.
Delhi High Court held that no provision under the Direct Tax Vivad Se Vishwas Act, 2020 [DTVSV Act] empowers Designated Authority to reopen concluded assessment after issuance of final certificate u/s. 5(1) of the DTVSV Act.
Delhi High Court held that review of order passed by the appellate authority, by the Commissioner, by exercising powers vested by section 107(2) of the Central Goods and Services Tax Act is unsustainable n law. Accordingly, writ petition allowed.
