Direct Tax/ Income Tax Archive

Delhi HC: Separate Demands For Reversal of Availed ITC & Utilisation of ITC is Prima Facie Duplication of Demand

Direct Tax/ Income Tax 0
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M/S Lala Shivnath Rai Sumerchand Confectioner Private Limited v. Additional Commissioner, Cgst Delhi-West, New Delhi Background: The Petitioner runs a sweetmeat shop and a restaurant. It had challenged an order raising demand of ineligible input tax credit amounting to Rs. 11,47,55,615/- used for discharging outward tax liability for the F.Y. 2017-18 to 2022-23 and …
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Supreme Court: Reassessment based on borrowed satisfaction and without new tangible material amounts to a mere change of opinion and is therefore invalid.

Direct Tax/ Income Tax, Income Tax Act 1961 0
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Deputy Commissioner of Income Tax v. Rakesh Ramamlal Shah Background: The Assessee (Rakesh Ramanlal Shah) filed his return of income for the A.Y. 2014-15 on 26.07.2014, declaring a total income of Rs. 39,61,071/-. The case was selected for scrutiny, and the Assessing Officer (AO) conducted an examination under Section 143(3) of the Income Tax …
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Gujarat HC:Denial of adjournment and ignoring stay orders led the High Court to quash assessment and penalty orders for violation of natural justice and systemic administrative failure

Direct Tax/ Income Tax, Income Tax Act 1961 0
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SHREE SARKHEJ KELAVANI MANDAL V. ADDITIONAL/JOINT/DY. ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER & ANR. Background: The Petitioner filed its return of income for the A.Y. 2018-19 om 30.03.2019 declaring Nil Income, claiming exemption under section 11 & 12 of the Income Tax Act. The Petitioner submitted an audit report in Form No. 10 but …
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Delhi HC: Reassessment was quashed as time-barred due to absence of escaped income in the form of an asset and full disclosure by the assessee

Direct Tax/ Income Tax, Income Tax Act 1961 0
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Delhi HC: RATNAGIRI GAS AND POWER PVT. LTD. V. ASSISTANT COMMISSIONER OF INCOME TAX Background: The Petitioner. Ratnagiri Gas and Power Pvt. Ltd. filed a Petition challenging a reassessment notice issued under Section 148 of the Income Tax Act, 1961 for the A.Y. 2013-14. Essentially, the Petitioner was aggrieved by the initiation of reassessment …
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Rejection of application for nil withholding tax certificate. Hon’ble Delhi High Court found that the rejection lacked proper justification and directed the issuance of a nil withholding tax certificate while allowing the authorities to reassess the petitioner’s taxability independently.

Direct Tax/ Income Tax 0
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Delhi HC: LUFTHANSA CARGO AG VERSUS ASSISTANT COMMISSIONER OF INCOME TAX & ORS. 2025 (4) TMI 89 Background: The case involves Lufthansa Cargo AG, a tax resident of Germany engaged in international cargo transportation, disputing the rejection of its application for nil withholding tax certificate under Section 195(3) of the Income Tax Act, 1961. The …
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Income Tax Notice & Order issued in the name of a deceased person, Hon’ble Bombay HC set aside the reassessment notices and orders

Direct Tax/ Income Tax 0
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Bombay HC: AMJAD AHMED SHAIKH VERSUS ITO:2025 (3) TMI 358 Background: The case concerns a dispute regarding the validity of income tax notices and assessment orders issued by the Department in the name of a deceased individual. The petitioner, Amjad Ahmed Shaikh, is the legal heir of Late Ahmed Gulamnabi Shaikh, who passed away on …
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A discussion on maintainability of Writ Petition under Article 226 where disputed questions of facts exist.

Direct Tax/ Income Tax, GST / Goods & Service Tax, Indirect Tax (Old Regime), Other Laws 0
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A discussion on maintainability of Writ Petition under Article 226 – where disputed questions of facts exist. Under Article 226 of the Constitution of India, the High Courts are given the power to issue writs. That this power to issue writ is a discretionary power of the High Courts.  However, the High courts while entertaining …
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