Multimetals Limited Vs Deputy Commissioner Of Income Tax
.... N Driveshafts (India) Ltd. Vs. Income Tax Officer and ors; (2003) 1 SCC 72 , has not been followed. • 6.1 Further preFinance Act, 2021, the reopening was permissible for a maximum period up to six years and in some cases beyond even six years leading to uncertainty for a considerable time. ...
Rajasthan High Court (Jaipur Bench)
Sarika Kansal Vs Assistant Commissioner Of Income Tax
.... e Pvt. Ltd. on consideration of Rs.10,00,17,900/-. 4. On perusal of the information above, it is found that the only asset in the company having any worth is a property No.A-20,Friends Colony East (about 500 sq.yards). Also, the turnover and the profits of the company during the preceding ...
Delhi High Court
City Corporation Limited Through Its Director Mr. Aniruddha P. Deshpande Vs Assistant Commissioner Of Income Tax Circle 1-1, Pune
.... ny that the notice issued by respondent No. 1 is bad-in-law, illegal or unlawful as the same is issued on to a non-existing company which is merged with Amanora Future Tower Private Limited. The petitioner grounds that the notices were issued on non-existent entity. In this regard, it is to subm ...
Bombay High Court
Rohit Kumar Vs Income Tax Officer Ward 54 (1), Delhi
.... f judgment in Union of India v. Ashish Agarwal [(2022) 444 ITR 1 (SC); (2023) 1 SCC 617.] , the Assessing Officers were deemed to have been prohibited from proceeding with the reassessment proceedings. 103. In VLS Finance Ltd. v. CIT [(2016) 384 ITR 1 (SC); (2016) 12 SCC 32.] a two-ju ...
Delhi High Court
Sonansh Creations Pvt Ltd Vs Assisstant Commissioner Of Income Tax And Anr
.... 2. In reference to the above subject, please be informed that notice issued u/s 148 of the IT Act, 1961 in between the period 01/04/2021 to 30/06/2021 has been held to be a show cause notice u/s 148A(b) of the IT Act, 1961 (as substituted by the Finance Act, 2021), by the Hon'ble Supreme Cou ...
Delhi High Court
M/s P.K. Agarwala Vs Union Of India
.... ons of learned counsels and on perusal of the record, we are of the opinion that order passed by 3rd Respondent initiating re-assessment proceeding against the petitioner is not only in utter violation of the principles of natural justice, but the same has been passed in undue haste which smacks ...
Jharkhand High Court
Gourang Anil Wakade Legal Heir Of Late Mrs Meena Anil Wakade Vs Income Tax Officer Ward 34(2)(1) And Ors
.... lised jurisprudence that a person against whom any action is sought to be taken or whose right or interests are being affected should be given a reasonable opportunity to defend himself (see: UMC Technologies Private Limited vs. Food Corporation of India & Anr., Civil Appeal No. 3687 of 2020 ...
Bombay High Court
Jackson Square Aviation Ireland Limited Vs Assistant Commissioner Of Income Tax Circle Int Tax 2(1)(2) & Anr
.... mpugned Final Assessment Order. The Assessee also contends that no real time alert was sent to its registered e-mail Id. 5. The Assessee relies upon the judgments of this Court in Fiberhome India Private Limited vs. National E-Assessment Centre in W.P.(C) 11609 of 2021 dated 15.12.2021, ...
Delhi High Court
N. Binoj Vs Income Tax Officer
.... ce on the decision reported in Chandreshbhai Jayantibhai Patel v. Income Tax Officer [(2019) 413 ITR 276 (Guj)]. In Chandreshbhai’s case (supra), the Gujarat High Court held that notice under Section 148 of the Income Tax Act 1961 is a jurisdictional notice, and existence of a valid notice under ...
High Court Of Kerala
T.K.S. Builders Pvt. Ltd. Vs Income Tax Officer Ward 25(3) New Delhi
.... the assessment unit, review unit, verification unit or technical unit or with the assessee or any other person with respect to the information or documents or evidence or any other details, as may be necessary for the purposes of making a faceless assessment shall be through the National Faceles ...
Delhi High Court
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