Delhi high court dismisses Gandhis’, AAP pleas against I-T assessment transfer
1 year, 6 months ago

Delhi high court dismisses Gandhis’, AAP pleas against I-T assessment transfer

Hindustan Times  

NEW DELHI: The Delhi high court on Friday dismissed a batch of nine petitions including three by Congress leaders Sonia Gandhi, Rahul Gandhi and Priyanka Gandhi Vadra, and another by the Aam Aadmi Party that challenged the orders of the income tax department to transfer their tax assessment from the faceless assessment to the central circle. Former president Sonia Gandhi, party leader Rahul Gandhi and general secretary Priyanka Gandhi Vadra had petitioned the high court against the income tax department’s order A bench of justices Manmohan and Dinesh Kumar Sharma ruled that there was no fundamental or vested legal right to be assessed under the faceless assessment scheme. The high court was ruling on nine petitions challenging the I-T authorities’ decision to transfer the tax assessments of the three Congress leaders, AAP and five charitable trusts associated with the Gandhis to the central circle. The three Congress leaders opposed the transfer of the tax assessment to the central circle in 2021, arguing that only the rarest of cases go out of faceless assessment.

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History of this topic

Tax Weekly Round-Up: December 09 - December 15, 2024
1 week, 1 day ago

Tax Weekly Round-Up: December 09 - December 15, 2024

Live Law  

HIGH COURTS Allahabad HC Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court Case Title: M/s Laxmi Telecom v. State of U.P. Form 26B Under Income Tax Rules Not Required For Refund Once Form 5 Under 'Vivad Se Vishwas' Act Is Issued: Allahabad High Court Case Title: Dish TV India Limited v. …

Tax Weekly Roundup: November 18 - November 24, 2024
4 weeks, 1 day ago

Tax Weekly Roundup: November 18 - November 24, 2024

Live Law  

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Tax Weekly Roundup: November 18 - November 24, 2024
4 weeks, 1 day ago

Tax Weekly Roundup: November 18 - November 24, 2024

Live Law  

SUPREME COURT Mobile Towers & Pre-Fabricated Buildings Moveable Properties, Qualify As 'Capital Goods' For CENVAT Credit : Supreme Court Case title: M/S BHARTI AIRTEL LTD. v. THE COMMISSIONER OF CENTRAL EXCISE, PUNE Case no. The Court also found substance in State's argument that part of revenue is lost when vehicle is purchased from outside the State and therefore, it held, …

AO Can't Disregard ITAT's Direction To Re-examine Issue By Referring To CBDT Circular: Delhi High Court
4 months, 3 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 …

Direct Tax Weekly Round-Up: 21 To 27 July 2024
4 months, 3 weeks ago

Direct Tax Weekly Round-Up: 21 To 27 July 2024

Live Law  

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Direct Tax Cases Weekly Round-Up: 02 To 08 June 2024
6 months, 2 weeks ago

Direct Tax Cases Weekly Round-Up: 02 To 08 June 2024

Live Law  

Delhi High Court Once Issue Of Arm's Length Remuneration Settled By TPO, Question Of Ascertaining Existence Of PE Is Academic; Delhi High Court Quashes Reassessment Proceedings Case Title: Progress Rail Locomotive Inc. Exemption Allowable On Donations Made By One Charitable Trust To Other Charitable Institutions For Temporary Period: Delhi High Court Case Title: Commissioner Of Income Tax Versus M/S Jamnalal …

Direct Tax Cases Weekly Round-Up: 5 To 11 May 2024
7 months, 1 week ago

Direct Tax Cases Weekly Round-Up: 5 To 11 May 2024

Live Law  

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Direct Tax Cases Weekly Round-Up: 7 April To 13 April 2024
8 months, 1 week ago

Direct Tax Cases Weekly Round-Up: 7 April To 13 April 2024

Live Law  

Delhi High Court Case Title: Agra Portfolio Pvt. Case Title: Saksham Commodities Limited Versus Income Tax Officer The Delhi High Court has held that a reopening or abatement would be triggered only upon the discovery of material that is likely to “have a bearing on the determination of the total income” and would have to be examined bearing in mind …

Indirect Tax Cases Weekly Round-Up: 7 April To 13 April 2024
8 months, 1 week ago

Indirect Tax Cases Weekly Round-Up: 7 April To 13 April 2024

Live Law  

Supreme Court Case Title: The State Of Gujarat & Anr. Madras High Court Case Title: M/s.Eicher Motors Limited Versus The Assistant Commissioner of Central Tax and Central Excise Citation: 2024 LiveLaw 159 The Madras High Court has restrained the department from appropriating interest liability against Eicher Motors until the matter is taken up by the appellate court. UPVAT | Intention …

Direct Tax Cases Quarterly Digest 2024
8 months, 2 weeks ago

Direct Tax Cases Quarterly Digest 2024

Live Law  

Supreme Court Case Title: Herbicides India Limited vs ACIT 2024 LiveLaw 44 While setting aside the Rajasthan High Court orders, the Supreme Court restored the assessee's appeals by condoning the delay in filing the paper-book before High Court and observed that the assessee is entitled to have his appeals heard on merits. AO Lacks Jurisdiction To Pass Draft Assessment Order …

Indirect Tax Cases Weekly Round-Up: 31 March To 6 April 2024
8 months, 2 weeks ago

Indirect Tax Cases Weekly Round-Up: 31 March To 6 April 2024

Live Law  

Delhi High Court Case Title: Jetibai Grandsons Services India Pvt Ltd Versus Union Of India & Ors. Case Title: Blackberry India Pvt Ltd -Earlier Known As Research In Motion India Pvt Ltd Versus The Commissioner CGST The Delhi High Court has held that the department cannot, after being unsuccessful before this Court on its own, declare the refund of the …

Congress’ plea against tax re-assessment by I-T authorities dismissed by Delhi High Court
8 months, 3 weeks ago

Congress’ plea against tax re-assessment by I-T authorities dismissed by Delhi High Court

The Hindu  

The Delhi High Court on Thursday rejected the Congress’s plea challenging the initiation of tax reassessment proceedings against it for assessment years 2017 to 2021 by tax authorities. On March 22, the court had rejected the Congress’s plea challenging initiation of reassessment proceedings pertaining to assessment years 2014-15 to 2016-17. While rejecting the plea, the High Court said the Income …

Delhi HC Rejects Congress' Plea Against Tax Re-Assessment Proceeding by I-T Dept
8 months, 3 weeks ago

Delhi HC Rejects Congress' Plea Against Tax Re-Assessment Proceeding by I-T Dept

News 18  

The Delhi High Court on Thursday rejected the pleas moved by the Congress party against the initiation of income tax re-assessment proceedings against it for four years by the tax authorities. Earlier on March 22, the court dismissed the petitions filed by Congress to challenge the re-assessment proceedings for assessment years 2014-15, 2015-16 and 2016-17. The latest four petitions for …

Delhi HC dismisses Congress' plea against tax re-assessment by IT authorities
8 months, 3 weeks ago

Delhi HC dismisses Congress' plea against tax re-assessment by IT authorities

India TV News  

New Delhi: The Delhi High Court dismissed petitions filed by Congress challenging the initiation of tax re-assessment proceedings against it for a period of four years by tax authorities. In the earlier petition, which was dismissed last week, the Congress party had challenged the initiation of re-assessment proceedings pertaining to assessment years 2014-15 to 2016-17. The High Court had previously …

Delhi High Court rejects Congress pleas against tax reassessment proceedings
8 months, 3 weeks ago

Delhi High Court rejects Congress pleas against tax reassessment proceedings

India Today  

The Delhi High Court on Thursday dismissed four fresh petitions moved by the Congress party, challenging the Income Tax reassessment proceedings initiated against it. A division bench of Justices Yashwant Varma and Purushaindra Kumar Kaurav rejected the petitions after both the Congress and the Income Tax Department agreed that the latest petitions stand covered by the judgment recently pronounced by …

Direct Tax Cases Weekly Round-Up: 17 To 23 March 2024
9 months ago

Direct Tax Cases Weekly Round-Up: 17 To 23 March 2024

Live Law  

Delhi High Court Case Title: National Association Of Software And Services Companies Versus Deputy Commissioner Of Income Tax Circle 2 The Delhi High Court has held that a 20% pre-deposit demand is not a precondition for consideration of a stay application during the pendency of the first appeal. Case Title: The Salem Urban Co-operative Bank limited Versus The Income Tax …

Delhi High Court rejects Congress’s plea against tax reassessment
9 months ago

Delhi High Court rejects Congress’s plea against tax reassessment

The Hindu  

In a huge setback to the Congress ahead of the Lok Sabha elections, the Delhi High Court on Friday rejected its pleas challenging the reassessment proceedings initiated against it by the Income Tax department. The Congress has challenged initiation of proceedings under Section 153C of the Income Tax Act for assessment pertaining to assessment years 2014-15 to 2016-17. The I-T …

Congress Approaches Delhi HC Against Tax Re-assessment Proceedings
9 months ago

Congress Approaches Delhi HC Against Tax Re-assessment Proceedings

News 18  

The Congress on Wednesday approached the Delhi High Court against tax re-assessment proceedings against it by the authorities. The matter was mentioned by the counsel for the political party before a bench of Acting Chief Justice Manmohan and Justice Manmeet PS Arora which agreed to list it for hearing on Thursday. Recently, the high court had refused to interfere with …

Delhi HC agrees to hear Congress’s plea against tax re-assessment proceedings
9 months ago

Delhi HC agrees to hear Congress’s plea against tax re-assessment proceedings

The Hindu  

The Delhi High Court on Tuesday listed a petition by the Congress against tax re-assessment proceedings against it for hearing on Wednesday. Last week, the High Court had rejected Congress party’s plea 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. Senior …

Direct Tax Cases Weekly Round-Up:3 March To 9 March 2024
9 months, 1 week ago

Direct Tax Cases Weekly Round-Up:3 March To 9 March 2024

Live Law  

Delhi High Court Case Title: PCIT Versus M/S Clix Finance India Pvt. Bombay High Court Case Title: Shell India Markets Private Limited Versus Union of India The Bombay High Court has held that business support services are not taxable as a fee for technical services, and no TDS is liable to be deducted. Patna High Court Case Title: Purnendu Shekhar …

Reopening Of Income Tax Assessments : Supreme Court Refuses To Interfere With Delhi High Court's Guidelines To Tax Dept
10 months, 1 week 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 …

SC to hear petitions of Congress & AAP challenging transfer of tax assessment to Central Circle
1 year, 2 months ago

SC to hear petitions of Congress & AAP challenging transfer of tax assessment to Central Circle

Op India  

The Supreme Court on Tuesday heard a bunch of petitions filed by Congress leaders and AAP challenging the decision of the Income Tax department to transfer their tax assessment from faceless to Central Circle. The petitions have been filed by Congress leaders Sonia Gandhi, Rahul Gandhi and Priyanka Gandhi Vadra, and trusts linked to them, challenging the transfer of their …

Tax Cases Weekly Round-Up: 6 August To 12 August, 2023
1 year, 4 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 …

Faceless Assessment Is Not A Fundamental Right: Delhi High Court Dismisses Gandhis, Aam Aadmi Party's Pleas
1 year, 6 months ago

Faceless Assessment Is Not A Fundamental Right: Delhi High Court Dismisses Gandhis, Aam Aadmi Party's Pleas

Live Law  

The Delhi High Court, while dismissing the plea of Rahul Gandhi, Priyanka Gandhi, and the Aam Aadmi Party, has held that neither the e-assessment nor the faceless assessment scheme in any manner modifies the power to transfer cases from one Assessing Officer under a Principal Commissioner of Income Tax to another Assessing Officer under another Principal Commissioner of Income Tax …

Assessment Order Issued Without DIN, Invalid; S. 292B Of ITA Not Applicable: Delhi High Court
1 year, 8 months ago

Assessment Order Issued Without DIN, Invalid; S. 292B Of ITA Not Applicable: Delhi High Court

Live Law  

The Delhi High Court has upheld the order of the Income Tax Appellate Tribunal where it had set aside the assessment order issued by the Income Tax Department without quoting the Document Identification Number. The court ruled that Paragraph 4 of the 2019 Circular clearly provides that any communication, including the communication of assessment order, which is not in conformity …

Tax Cases Weekly Round-Up: 30 October To 5 November 2022
2 years, 1 month ago

Tax Cases Weekly Round-Up: 30 October To 5 November 2022

Live Law  

Supreme Court Industrial Townships Are "Local Areas" For Entry Tax Levy By States Though They Are Excluded From Municipalities : Supreme Court Case Title: OCL India Limited vs State of Orissa Citation: 2022 LiveLaw 911 The Supreme Court upheld States' power to impose entry tax from Industrial Township/Areas. Delhi High Court Case Title: Commissioner Of Income Tax Versus Daikin Shri …

Tax Cases Monthly Round-Up: July 2022
2 years, 4 months ago

Tax Cases Monthly Round-Up: July 2022

Live Law  

Indirect Tax Supreme Court Case Title: Commissioner of Customs And Central Excise, Amritsar v. M/s. Madras High Court Case Title: M/s.Anantham Retail Private Limited Versus State Tax Officer Citation: 2022 LiveLaw 283 While quashing the assessment order, the Madras High Court held that a demand for GST, interest, and penalty on Form DRC-01A cannot be made without the issuance of …

Tax payment Software Has To Be Tailor-Made According To The Legal Rights Of The Taxpayers: Delhi High Court
2 years, 5 months ago

Tax payment Software Has To Be Tailor-Made According To The Legal Rights Of The Taxpayers: Delhi High Court

Live Law  

The Delhi High Court has held that the tax payment software has to be tailor-made according to the needs, aspirations, and legal rights of the taxpayers and not that the taxpayers' legal rights have to be tailor-made in accordance with the software being used by the Tax Department. The petitioners submitted that the respondent, after accepting Forms 1 and 2 …

Delhi High Court Quashes Assessment Order For Not Giving Opportunity To File Objection To SCN
2 years, 6 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 …

If Principles Of Natural Justice Are Violated, Writ Remedy Is Available Despite Statutory Appeal: Delhi High Court
2 years, 7 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 …

Delhi High Court: Findings Of Fact Recorded By ITAT Not Perverse, Cannot Be Interfered Under Section 260A
2 years, 9 months ago

Delhi High Court: Findings Of Fact Recorded By ITAT Not Perverse, Cannot Be Interfered Under Section 260A

Live Law  

The Delhi High Court has ruled that in an appeal to the High Court under Section 260A of the Income Tax Act, 1961 there can be no interference with the finding of fact if it involves re-appreciation of the evidence. The counsel for the CIT before the Delhi High Court submitted that the ITAT had not considered the fact that …

Faceless Assessment Scheme Does Not Mean No Personal Hearing, Mandatory Requirement U/S 144B Of Income Tax Act: Delhi High Court
2 years, 11 months ago

Faceless Assessment Scheme Does Not Mean No Personal Hearing, Mandatory Requirement U/S 144B Of Income Tax Act: Delhi High Court

Live Law  

The Delhi High Court has made it clear that the Central government's recent 'faceless assessment scheme', launched with an aim to eliminate the human interface between the taxpayer and the income tax department, does not mean that the assess shall not be given a personal hearing.The division bench comprising of Justices Manmohan and Navin Chawla observed,"a quasi judicial body. The …

Faceless Assessment Scheme: Kerala High Court Issues Notice To Centre On Plea Challenging Constitutionality Of S.144B Of IT Act
3 years ago

Faceless Assessment Scheme: Kerala High Court Issues Notice To Centre On Plea Challenging Constitutionality Of S.144B Of IT Act

Live Law  

The Kerala High Court has admitted a batch of writ petitions challenging the constitutional validity of the Faceless Assessment Procedure under Section 144B of the Income Tax Act.Justice Bechu Kurian Thomas issued notice to the Central government in the matter and temporarily stayed all further proceedings pursuant to the assessments made against the petitioners.The Faceless Assessment Scheme. The Kerala High …

Faceless Income Tax Appellate Tribunal not in keeping with Indian legal system?
3 years, 10 months ago

Faceless Income Tax Appellate Tribunal not in keeping with Indian legal system?

New Indian Express  

The faceless initiative at first commenced with the scrutiny assessment. Subsequently, the appeals before the Commissioner of Income Tax was also made 'faceless' thereby eliminating the interface between the Assessee and the authority. That being the case, an oral hearing in tax litigation will now normally take place only upon a third-tier appeal before the jurisdictional High Court. Thus, the …

Govt Looks to Extend Faceless Assessment Scheme to 8 More I-T Proceedings
4 years, 3 months ago

Govt Looks to Extend Faceless Assessment Scheme to 8 More I-T Proceedings

News 18  

The government has proposed to extend the faceless assessment scheme to almost all proceedings under the income tax law, including for collection and recovery of tax and gathering of information. The Taxation and Other Laws Bill, 2020, introduced in the Lok Sabha on Friday proposes to extend faceless assessment scheme to at least eight processes in income tax law. Currently, …

I-T Dept to Intimate Taxpayers Under Scrutiny About Faceless Assessment
4 years, 3 months ago

I-T Dept to Intimate Taxpayers Under Scrutiny About Faceless Assessment

News 18  

The income tax department will soon start sending out intimation to assessees undergoing scrutiny that such cases would now be handled under faceless assessment, a tax official said on Friday. CBDT Additional Commissioner Jaishree Sharma also said that domestic transfer pricing cases too will be covered under the faceless assessment mechanism. The Central Board of Direct Taxes had earlier this …

CBDT meets officials to dispel doubts on faceless tax collection
4 years, 4 months ago

CBDT meets officials to dispel doubts on faceless tax collection

India TV News  

The government has assured income tax officials that implementation of the new faceless and contactless tax administration would not cause any large-scale movement of officers or officials and all the changes would be done within the existing manpower preferably at the existing locations. Sources said that the Central Board of Direct Taxes held an online meeting on Tuesday with officers …

‘Faceless assessment system will not displace tax officials’: CBDT chairman
4 years, 4 months ago

‘Faceless assessment system will not displace tax officials’: CBDT chairman

Hindustan Times  

Central Board of Direct Taxes chairman PC Mody has assured income-tax officials that the faceless assessment scheme will not result into either a large-scale transfer of taxmen or reduction in existing resources of the income-tax department, two officials said. Prime Minister Narendra Modi on August 13 announced three key structural tax reforms under the ‘Transparent Taxation - Honouring the Honest’ …

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