AO & PCIT Failed To Consider Balance Of Convenience And Irreparable Injury While Deciding The Stay Application: Delhi High Court
2 years, 10 months ago

AO & PCIT Failed To Consider Balance Of Convenience And Irreparable Injury While Deciding The Stay Application: Delhi High Court

Live Law  

The Delhi High Court bench of Justice Manmohan and Justice Dinesh Kumar Sharma has held that neither the Assessing Officer nor the Principal Commissioners of Income Tax have considered the three basic principles, i.e., the prima facie case, balance of convenience, and irreparable injury, while deciding the stay application. The petitioner company/assessee filed an application for a stay of demand under Section 220 of the Income Tax Act for the assessment years 2013-14 to 2019-20 on the ground that the appeal filed by the petitioner before the CIT against the additions made by the department was pending adjudication. "It is clarified that till the stay applications filed by the Petitioner are not decided, no coercive action shall be taken by the Respondents against the Petitioner in pursuance to the demands arising out of the orders dated 31st March, 2022 and 13th December, 2021," the court said. Case Title: Seven Seas Hospitality Private Limited Versus PCIT Citation: 2022 LiveLaw 467 Dated: 2.05.2022 Counsel For Petitioner: Advocate Salil Kapoor with Advocate Tarun Chanana Counsel For Respondent: Senior Standing Counsel Vibhooti Malhotra

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History of this topic

High Court Within Whose Jurisdiction AO Passes Assessment Order Has Jurisdiction To Entertain Appeal U/S 260A Income Tax Act: Delhi HC
1 month, 1 week ago

High Court Within Whose Jurisdiction AO Passes Assessment Order Has Jurisdiction To Entertain Appeal U/S 260A Income Tax Act: Delhi HC

Live Law  

The Delhi High Court has reiterated that only such High Court within whose jurisdiction the Assessing Officer passing an impugned assessment order is situated would have the jurisdiction to entertain an appeal under Section 260A of the Income Tax Act, 1961. It submitted that since the original assessment order was passed by the AO in Amritsar, therefore, Delhi High Court …

Delhi HC Rejects Income Tax Director's Appeal U/S 19 Contempt Of Courts Act, Says Appeal Maintainable Only If Order Imposes Punishment
1 month, 3 weeks ago

Delhi HC Rejects Income Tax Director's Appeal U/S 19 Contempt Of Courts Act, Says Appeal Maintainable Only If Order Imposes Punishment

Live Law  

The Delhi High Court has dismissed the appeal preferred by a Director of Income Tax under Section 19 of the Contempt of Courts Act, 1971. A division bench of Justices Chandra Dhari Singh and Manoj Jain observed that in the absence of the contempt court recording a finding of guilt or imposing a punishment, the appeal preferred under Section 19 …

Delhi High Court Disallows Income Tax Dept From Adjusting Stayed Demand Towards Previous Refund Due To Nokia
3 months ago

Delhi High Court Disallows Income Tax Dept From Adjusting Stayed Demand Towards Previous Refund Due To Nokia

Live Law  

Granting relief to telecom equipment company Nokia, the Delhi High Court disallowed the Income Tax Department from adjusting the outstanding demand raised against the company, towards a previous refund due to it. A division bench of Justices Vibhu Bakhru and Swarana Kanta Sharma pointed towards stay of recovery proceedings and said, “there is no allegation that the petitioner is alienating …

Appeal Cannot Be Dismissed As Not Maintainable On Account Of Non-Payment Of Requisite Fee: Punjab and Haryana High Court
3 months, 1 week ago

Appeal Cannot Be Dismissed As Not Maintainable On Account Of Non-Payment Of Requisite Fee: Punjab and Haryana High Court

Live Law  

The Punjab and Haryana High Court stated that appeal cannot be dismissed as not maintainable on account of non-payment of requisite fee. The Division Bench consisting of Justices Sanjeev Prakash Sharma and Sanjay Vashisth was considering a case where the Appellate Authority dismissed the appeal as not maintainable on the ground that the assessee/petitioner had failed to pay Rs. The …

Entry Made In Dispatch Register Is Not Primary Evidence To Prove Service Of Notice On Assessee: Orissa High Court
4 months, 1 week ago

Entry Made In Dispatch Register Is Not Primary Evidence To Prove Service Of Notice On Assessee: Orissa High Court

Live Law  

The Orissa High Court has made it clear that an entry in the dispatch register maintained by the Revenue is not primary evidence to show service of notice on an assessee. At the outset, the High Court division bench of Justices Arindam Sinha and MS Sahoo observed, “Entry made in the system is not primary evidence. In light of the …

Word 'Approved' By PCCIT For Reopening Of Assessment Not Enough, Reasons Necessary, Delhi High Court
7 months ago

Word 'Approved' By PCCIT For Reopening Of Assessment Not Enough, Reasons Necessary, Delhi High Court

Live Law  

The Delhi High Court has held that mere appending of the word “approved” by the PCCIT while granting approval under Section 151 of the Income Tax Act to the reopening under Section 148 is not enough.The bench of Justice Yashwant Varma and Justice Ravinder Dudeja has observed that while the Principal Chief Commissioner of Income Tax is not required to …

'HC Was Not Right' : Supreme Court Questions Delhi HC For Asking Congress To Approach ITAT To Stay Tax Recovery
7 months ago

'HC Was Not Right' : Supreme Court Questions Delhi HC For Asking Congress To Approach ITAT To Stay Tax Recovery

Live Law  

The Supreme Court, today, issued notice on the petition filed by the Indian National Congress against the Delhi High Court rejecting its application for a stay on the recovery of income tax demand for an Assessment Year 2018-2019. The Division Bench of the High Court had refused to re-examine or reconsider the questions decided by the Income Tax Appellate Tribunal …

AO Can't Disregard ITAT's Direction To Re-examine Issue By Referring To CBDT Circular: Delhi High Court
7 months, 2 weeks ago

AO Can't Disregard ITAT's Direction To Re-examine Issue By Referring To CBDT Circular: Delhi High Court

Live Law  

The Delhi High Court has held that the assessing officer cannot disregard the direction of the Income Tax Appellate Tribunal to re-examine the issue by referring to the circular issued by the Central Board of Direct Taxes.The bench of Justice Yashwant Varma and Justice Ravinder Dudeja has observed that since the additional grounds had come to be accepted by the …

AO Can't Review Its Own Order: Delhi High Court
8 months, 2 weeks ago

AO Can't Review Its Own Order: Delhi High Court

Live Law  

The Delhi High Court has held that the Assessing Officer cannot review its own order.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed in the extract of the impugned corrigendum that no new material has been found by the department, which would warrant reopening the assessment. The bench of Justice Yashwant Varma and Justice Purushaindra Kumar …

Delhi HC dismisses Congress’ plea in tax dues case
1 year ago

Delhi HC dismisses Congress’ plea in tax dues case

The Hindu  

The Delhi High Court on Wednesday rejected the plea by Congress challenging an order of the Income Tax Appellate Tribunal declining to stay an Income Tax department notice for recovery of outstanding tax of more than ₹100 crore. “The problems that beset the petitioner today are thus, and to a large extent, of its own making,” the High Court said …

Section 9 Not Res Judicata For Section 17 Application When Withdrawal Is Conditional: Delhi High Court Dismisses Section 37(2)(B) Application
1 year ago

Section 9 Not Res Judicata For Section 17 Application When Withdrawal Is Conditional: Delhi High Court Dismisses Section 37(2)(B) Application

Live Law  

The Delhi High Court bench comprising Justice Manoj Kumar Ohri held that the Section 9 application under Arbitration and Conciliation Act, 1996 cannot act as res judicata for Section 17 application when the withdrawal of Section 9 application is conditional between the parties. Feeling aggrieved, DTC approached the Delhi High Court and filed Section 37 application challenging this order, asserting …

Reopening Of Income Tax Assessments : Supreme Court Refuses To Interfere With Delhi High Court's Guidelines To Tax Dept
1 year, 1 month ago

Reopening Of Income Tax Assessments : Supreme Court Refuses To Interfere With Delhi High Court's Guidelines To Tax Dept

Live Law  

The Supreme Court has refused to interfere with a 2017 Delhi High Court judgment which issued a set of guidelines to the Income Tax Department regarding the reopening of assessments.A bench comprising Justice PS Narasimha and Justice Aravind Kumar dismissed a Special Leave Petition filed by the Income Tax Department in 2018 against the 2017 High Court verdict.The Delhi High …

Reassessment Proceedings, Senior Officers Like ACIT, PCIT Expected To Apply Mind; Delhi High Court
1 year, 3 months ago

Reassessment Proceedings, Senior Officers Like ACIT, PCIT Expected To Apply Mind; Delhi High Court

Live Law  

The Delhi High Court has held that senior officers like ACIT and PCIT are expected to apply their minds to such requests and, only after that, approve the initiation of reassessment proceedings.The bench of Justice Rajiv Shakdher and Justice Anish Dayal has observed that the reopening of the concluded scrutiny assessment is a serious business. The Delhi High Court has …

Person Can't Be Summoned For Non-Compliance Of Maintenance Order Under Section 31 Of Domestic Violence Act: Delhi High Court
1 year, 3 months ago

Person Can't Be Summoned For Non-Compliance Of Maintenance Order Under Section 31 Of Domestic Violence Act: Delhi High Court

Live Law  

The Delhi High Court has ruled that a person cannot be summoned under Section 31 of the Protection of Women from Domestic Violence Act, 2005, for non-compliance of an order for payment of maintenance. Justice Swarana Kanta Sharma observed that the focus of the enactment is on providing immediate and effective relief to victims of domestic violence by way of …

Employee Can’t Be Penalised For Non-Deposit Of TDS By Employer: Delhi High Court
1 year, 3 months ago

Employee Can’t Be Penalised For Non-Deposit Of TDS By Employer: Delhi High Court

Live Law  

The Delhi High Court has held that the employer of the petitioner or assessee, having failed to perform his duty to deposit the deducted tax with the department, cannot be penalized. It would always be open for revenue to proceed against the employer of the petitioner for recovery of the deducted tax.The bench of Justice Rajiv Shakdher and Justice Girish …

Delhi High Court Limits Adjustment Of Tax Refunds Against Disputed Demands At 20%
1 year, 6 months ago

Delhi High Court Limits Adjustment Of Tax Refunds Against Disputed Demands At 20%

Live Law  

The Delhi High Court has limited the adjustment of tax refunds against disputed demands to 20%.The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia has observed that the action of the AO in adjusting the refund due to the petitioner/assessee for AY 2022–23 against the disputed demands for AYs 2011–12, 2012–13, and 2014–15 was not only hasty but was …

Tax Cases Weekly Round-Up: 6 August To 12 August, 2023
1 year, 7 months ago

Tax Cases Weekly Round-Up: 6 August To 12 August, 2023

Live Law  

Delhi High Court Case Title: PCIT Versus M/S Eltek Sgs Pvt. Case Title: Anokhi Realty Private Limited vs. Income Tax Officer 2023 LiveLaw 132 Case Citation: 2023 LiveLaw 132 The Gujarat High Court has quashed the income tax reassessment notice against a non-existent entity. Case Title: Commissioner Of Income Tax Versus Star Rays The Gujarat High Court has held that …

Mere Pendency Of An Appeal Would Not Detract From The Excise Duty Refund Demand: Delhi High Court
1 year, 8 months ago

Mere Pendency Of An Appeal Would Not Detract From The Excise Duty Refund Demand: Delhi High Court

Live Law  

The Delhi High Court has held that the mere pendency of an appeal or an order of stay that may operate would not detract from the obligation of any person claiming a refund to make an application within the period prescribed and computed with reference to the "relevant date". The Central Excise Department asserted that, in light of the plain …

Income Tax Demand On OYO For 1,140 Cr: Delhi High Court Directs CIT To Give Personal Hearing
2 years ago

Income Tax Demand On OYO For 1,140 Cr: Delhi High Court Directs CIT To Give Personal Hearing

Live Law  

The Delhi High Court has directed the Commissioner of Income Tax to accord a personal hearing to OYO for the stay on the income tax demand of Rs. 1,140 crores.The division bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has observed that the CIT has not dealt with its application, which was preferred before him, in respect of …

Appearance Of AR Not Enough For Presuming Service On Assessee Under S. 292BB Of ITA: Orissa High Court
2 years ago

Appearance Of AR Not Enough For Presuming Service On Assessee Under S. 292BB Of ITA: Orissa High Court

Live Law  

The Orissa High Court has deprecated the Income Tax Authority who, despite being informed that the assessee was in judicial custody, failed to serve a notice upon him through the Superintendent of the concerned jail, in the proceedings initiated against the assessee under Section 263 of the Income Tax Act, 1961. The Court further ruled that appearance of the authorized …

Reassessment Notice after 4 Years should have the Sanction Of PCIT: Bombay High Court
2 years, 1 month ago

Reassessment Notice after 4 Years should have the Sanction Of PCIT: Bombay High Court

Live Law  

The Bombay High Court ruled that issuing a reassessment notice after four years is subject to the approval of the Principal Chief Commissioner of Income-tax.The division bench of Justice Dhiraj Singh Thakur and Justice Kamal Khata has ruled that the approval for the issuance of a notice under Section 148 ought not to have been obtained from the Additional Commissioner …

CBDT Circulars Can’t Prescribe Limitation To Decide Application For Compounding Of Offence: Bombay High Court
2 years, 2 months ago

CBDT Circulars Can’t Prescribe Limitation To Decide Application For Compounding Of Offence: Bombay High Court

Live Law  

The Bombay High Court has ruled that orders, instructions or directions issued by the CBDT under Section 119 or under the Explanation to Section 279 of the Income Tax Act, 1961, cannot put fetters on the power of income tax authorities under Section 279 to consider an application for compounding of offence, by prescribing a period of limitation. Thus, the …

[Senior Citizens Act] What Are The Factors Appellate Authority Needs To Consider While Dealing With Application Seeking Stay On Eviction Order? Delhi High Court Answers
2 years, 5 months ago

[Senior Citizens Act] What Are The Factors Appellate Authority Needs To Consider While Dealing With Application Seeking Stay On Eviction Order? Delhi High Court Answers

Live Law  

The Delhi High Court has set out the various factors that are necessary to be taken into consideration by the appellate authority under the Senior Citizens Act, 2007 while dealing with an application seeking stay in a pending appeal against an eviction order.Justice Yashwant Varma observed that in such cases, the appellate authority would have to consider the nature of …

PCIT Failed To Recorded Satisfaction Under His Signature Prior To Issuance Of Reassessment Notice By AO: Allahabad High Court
2 years, 6 months ago

PCIT Failed To Recorded Satisfaction Under His Signature Prior To Issuance Of Reassessment Notice By AO: Allahabad High Court

Live Law  

The Allahabad High Court has held that the Principal Commissioner of Income Tax has not recorded satisfaction under his signature prior to the issuance of a reassessment notice by the Assessing Officer under Section 148 of the Act, 1961. The petitioner/assessee submitted that on the basis of an alleged digital approval under Section 151, the assessing officer issued notices to …

NCLAT Delhi Allows Appeal Re-Filed After 197 Days Of Delay, Subject To Cost Of Rs.10,000 Payable To Respondent
2 years, 6 months ago

NCLAT Delhi Allows Appeal Re-Filed After 197 Days Of Delay, Subject To Cost Of Rs.10,000 Payable To Respondent

Live Law  

The National Company Law Appellate Tribunal, Principal Bench, comprising of Justice Ashok Bhushan, Justice M. Satyanarayana Murthy and Mr. Barun Mitra, while adjudicating an appeal filed in Dinesh Mehta v Amit Kumar Mehta & Anr., has allowed an appeal which was re-filed after 197 days of delay by the Appellant, subject to payment of cost of Rs. Background Facts Mr. …

Recovery Of Tax Dues Of A Company From Its Directors Under Section 179 Of Income Tax Act, Cannot Be Invoked Casually: Bombay High Court
2 years, 7 months ago

Recovery Of Tax Dues Of A Company From Its Directors Under Section 179 Of Income Tax Act, Cannot Be Invoked Casually: Bombay High Court

Live Law  

The Bombay High Court has ruled that exercise of jurisdiction under Section 179 of the Income Tax Act, 1961 against the director of a public company, to recover the tax dues of the said company, is violative of the principles of natural justice, where the Income Tax Authority has failed to give any opportunity of hearing to the director before …

Delhi High Court Quashes Assessment Order For Not Giving Opportunity To File Objection To SCN
2 years, 9 months ago

Delhi High Court Quashes Assessment Order For Not Giving Opportunity To File Objection To SCN

Live Law  

The Delhi High Court bench of Justice Manmohan and Justice Dinesh Kumar Sharma has quashed the assessment order as the assessee was not given an opportunity to file an objection to the show cause notice. The petitioner/assessee has challenged the reassessment notices for the assessment years 2014-15 and 2015-16 as well as the assessment orders passed under Section 147 read …

Delhi High Court Quashes Reassessment Order Issued Without Considering The Reply Filed By The Assessee
2 years, 9 months ago

Delhi High Court Quashes Reassessment Order Issued Without Considering The Reply Filed By The Assessee

Live Law  

The Delhi High Court, consisting of Justice Manmohan and Justice Manmeet Preetam Singh Arora, has quashed the reassessment order issued without considering the reply filed by the assessee. The department submitted that the petitioner's reply was not taken into consideration while passing the impugned order under Section 148A of the Income Tax Act. The court directed the assessing officer to …

No Opportunity Of Personal Hearing Granted To Taxpayer: Delhi High Court Quashes Assessment Order
2 years, 10 months ago

No Opportunity Of Personal Hearing Granted To Taxpayer: Delhi High Court Quashes Assessment Order

Live Law  

The Delhi High Court bench of Justice Rajiv Shakdher and Justice Talwant Singh has quashed the assessment order as an opportunity of personal hearing was not granted to the taxpayer. The AO passed the assessment order without granting an opportunity to the petitioner to have a personal hearing in the matter. The court quashed the assessment order dated 07.06.2021, as …

If Principles Of Natural Justice Are Violated, Writ Remedy Is Available Despite Statutory Appeal: Delhi High Court
2 years, 10 months ago

If Principles Of Natural Justice Are Violated, Writ Remedy Is Available Despite Statutory Appeal: Delhi High Court

Live Law  

The Delhi High Court has quashed an assessment order passed by the revenue department without issuing a prior show cause notice and draft assessment order to the assessee. The Assessee Jindal Realty submitted before the Delhi High Court that the revenue department did not issue any draft assessment order and show cause notice before passing the assessment order. The Delhi …

Assessment Of Interim Maintenance U/S 125 Of CrPC Only Requires Prima Facie Evaluation: Delhi HC [Read Judgment]
5 years, 8 months ago

Assessment Of Interim Maintenance U/S 125 Of CrPC Only Requires Prima Facie Evaluation: Delhi HC [Read Judgment]

Live Law  

Delhi High Court has held that at the stage of assessment of interim maintenance under section 125 of the Criminal Procedure Code, the court has to only form a prima facie opinion. Hearing a Criminal Review Petition, Justice Sanjeev Sachdeva held that both the trial court and the appellate court erred in placing the burden of proof on the petitioner …

Delhi HC dismisses Vodafone plea for tax refund of over ₹4759 crore
6 years, 3 months ago

Delhi HC dismisses Vodafone plea for tax refund of over ₹4759 crore

Live Mint  

New Delhi: The Delhi High Court has dismissed telecom major Vodafone’s plea seeking directions to the Income Tax Department to expeditiously process its claim for refund of over ₹ 4,759 crore in respect of returns filed for the assessment years 2014-15 to 2017-18. A bench of Justices S Ravindra Bhat and Prateek Jalan declined to grant any relief to the …

Delhi HC Sets Aside ITAT Orders In NDTV's Prannoy Roy's Tax Case [Read Order]
6 years, 10 months ago

Delhi HC Sets Aside ITAT Orders In NDTV's Prannoy Roy's Tax Case [Read Order]

Live Law  

The Delhi High Court on Friday set aside two orders of the Income Tax Appellate Tribunal on appeals filed by NDTV co-founders Prannoy Roy and Radhika Roy.One of the orders challenged before the Bench comprising Justice S. Ravindra Bhat and Justice A.K. The Delhi High Court on Friday set aside two orders of the Income Tax Appellate Tribunal on appeals …

Madras HC Rejects Plea For Filing I-T Return Sans Aadhaar Number, Enrolment ID [Read Order]
7 years, 4 months ago

Madras HC Rejects Plea For Filing I-T Return Sans Aadhaar Number, Enrolment ID [Read Order]

Live Law  

The Madras High Court has refused to allow filing of Income Tax return without producing Aadhaar number and enrolment ID.Justice TS Sivagnanam dismissed the plea filed by Thiagarajan Kumararaja praying for direction to the I-T department that he be allowed to file his income tax return for the assessment year 2017-18 either manually or through the appropriate e-filing facility without. …

11 Factors to be considered by the Court while awarding interim Maintenance
8 years, 7 months ago

11 Factors to be considered by the Court while awarding interim Maintenance

Live Law  

Delhi High Court has recently re-iterated the factors to be considered by the Court while deciding an application for interim Maintenance. A Division Bench of Justices Pradeep Nandrajog and Pratibha Rani has observed that the object behind Section 24 of the Hindu Marriage Act, 1955 is to provide for maintenance, pendente-lite, to a spouse in matrimonial proceedings so that during …

‘Procedure’ is meant only to facilitate the administration of justice and not to defeat the same: Supreme Court [Read the Judgment]
9 years, 6 months ago

‘Procedure’ is meant only to facilitate the administration of justice and not to defeat the same: Supreme Court [Read the Judgment]

Live Law  

In a Judgment on a Civil Appeal which it pronounced today, the Supreme Court reiterated that ‘Procedure is meant only to facilitate the administration of justice and not to defeat the same.’ On sufficient cause, delay in bringing the legal representatives of the deceased party on record should be condoned. In a Judgment on a Civil Appeal which it pronounced …

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