Detailed Case Analysis of ITA 2016/DEL/2019 ITA 2016/DEL/2019: Raghukul Trading Pvt. Ltd. vs. DCIT The appeal ITA 2016/DEL/2019 involves Raghukul Trading Pvt. Ltd., challenging the decision of the Income Tax Department regarding disallowance of expenditures under section 14A for the assessment year 2015-16. The case emphasizes the complexities in interpreting tax laws and their application […]
ITA 2018/DEL/2019 Case Analysis Case Analysis of ITA No. 2018/Del/2019 In a pivotal decision, the Income Tax Appellate Tribunal of New Delhi reviewed the appeal by New Shakti Highway Carriers Pvt Ltd against the Income Tax Officer (ITO) Ward 18(2), New Delhi, for the assessment year 2015-16. This case analysis explores the tribunal’s scrutiny of […]
Withdrawal of Appeal Under the Vivad Se Vishwas Scheme: Nakul Rajpal vs. ITO Introduction This case involves appellant Nakul Rajpal from New Delhi, who filed an appeal against the income tax order dated November 29, 2018. The appeal, filed under case number ITA 2022/DEL/2019 for the assessment year 2015-16, was eventually withdrawn, with the appellant […]
Disputed Section 14A Disallowance: Bothra Financial Services vs. ITO Introduction This case study explores ITA No.2023/DEL/2019, a pivotal legal battle between Bothra Financial Services and the Income Tax Officer, Ward-5(4), focusing on a significant Section 14A disallowance during the 2015-16 assessment year. Case Background The controversy centers on an adjustment of Rs. 33,03,808, claimed under […]
Settlement under Vivad Se Vishwas Scheme: Inderpal Kaur Chndhok vs. ITO Introduction The case of Inderpal Kaur Chndhok vs. ITO, ITA.No.2024/Del./2019, reflects a significant application of the Direct Taxes Vivad Se Vishwas Scheme, 2020. This scheme was designed to reduce litigation in the realm of direct taxes and provide a pathway to settle tax disputes […]
Vivad Se Vishwas Resolution: Harpreet Singh Chandhok vs. ITO Introduction The case of Harpreet Singh Chandhok vs. ITO, ITA No.2025/Del/2019, serves as a significant example of tax dispute resolution under the Direct Taxes Vivad Se Vishwas Scheme, 2020. This scheme aims to provide taxpayers a mechanism to settle their disputes out of the rigorous litigation […]
Capital Gain Dispute Under Section 50C: Reeta Gupta vs. ITO Introduction The case of Reeta Gupta vs. ITO, ITA No.2026/Del/2019, epitomizes the challenges faced by taxpayers in property valuations under Section 50C of the Income Tax Act. This dispute involves the assessment year 2014-15 and centers around the proper valuation of a property in Greater […]
Tax Appeal Dismissal under Circular 17/2019: ACIT vs. New India Infra Buildtech Introduction This case study examines the dismissal of ITA No. 2027/Del/2019, filed by ACIT Special Range-6 against New India Infra Buildtech Ltd., and its implications for tax litigation strategies following CBDT’s Circular 17/2019. Background of the Case The appeal was initiated by the […]
Reassessment Challenges: Kalcyon Asia Business and Development vs. ITO Introduction The case ITA No. 2029/Del/2019 involves Kalcyon Asia Business and Development Pvt Ltd, which contested reassessment proceedings initiated by the ITO for the assessment year 2009-10. This case highlights the complexities of reassessment under Indian tax law and the principles of natural justice. Case Background […]
Expense Verification and Tax Assessment: Reed & Pick Impex vs. ACIT Introduction The case of Reed & Pick Impex (P) Ltd. vs. ACIT Panipat, ITA No. 2031/Del/2019, presents a complex scenario of expense verification and tax assessment challenges faced by businesses. This case provides insight into how the Income Tax Appellate Tribunal (ITAT) handles disputes […]
Bank Deposit and Advance Receipt Assessment: Virendra Kumar vs. ITO Introduction This case study explores the ITA No. 2032/Del/2019 involving Virendra Kumar versus the Income Tax Officer, Moradabad. It highlights challenges in the reconciliation of bank deposits and the treatment of advance receipts in tax assessments. Background of the Case Virendra Kumar, a trader in […]
Tax Assessment and Documentation Appeal: Sobh Ram vs. ITO Introduction The case of Sobh Ram vs. ITO, ITA No. 2033/Del/2019, serves as a significant example of the challenges taxpayers face when disputing assessments made by the Income Tax Department. This article delves into the complexities of this case, highlighting the key issues and procedural nuances […]
Case Overview: ITA No. 2034/DEL/2019 Appellant: DCIT, Hisar Respondent: Dakshin Haryana Bijli Vitran Nigam Ltd., Hisar Assessment Year: 2011-12 Case Filed On: March 8, 2019 Order Type: Final Tribunal Order Date of Order: March 3, 2022 Pronounced On: March 3, 2022 Introduction The legal case ITA No. 2034/DEL/2019 was filed by the Deputy Commissioner of […]
Case Overview: ITA No. 2035/DEL/2019 Appellant: Valvoline Cummins Pvt. Ltd., New Delhi Respondent: ACIT Special Range-9, New Delhi Assessment Year: 2015-16 Case Filed On: March 8, 2019 Order Type: Final Tribunal Order Date of Order: February 9, 2023 Pronounced On: February 9, 2023 Introduction The legal case ITA No. 2035/DEL/2019 was filed by Valvoline Cummins […]
Tax Appeal: Mantola Cooperative Thrift & Credit Society vs. ITO Ward-62(5) Case Summary: Mantola Cooperative Thrift & Credit Society vs. ITO Ward-62(5) Case Details Appellant: Mantola Cooperative Thrift & Credit Society, New Delhi.Respondent: Income Tax Officer, Ward-62(5), New Delhi.Case Number: ITA No. 2036/DEL/2019.Assessment Year: 2014-15.Date Filed: March 8, 2019.Date of Order: July 27, 2020.Pronounced On: […]
Settlement of Tax Dispute: Rajeev Agarwal vs. ACIT, Noida Case Summary: Settlement of Rajeev Agarwal’s Tax Dispute under Vivad Se Vishwas Case Details Appellant: Rajeev Agarwal, Noida.Respondent: ACIT, Circle-3, Noida.Case Number: ITA No.2037/Del/2019.Assessment Year: 2015-16.Date Filed: March 8, 2019.Date of Order: March 30, 2021.Pronounced On: March 30, 2021. Background and Proceedings The case involves Rajeev […]
Case Withdrawal under Vivad Se Vishwas Scheme: Rajeev Agarwal vs. ACIT Case Overview: Rajeev Agarwal (HUF) vs. ACIT, Noida Case Details Appellant: Rajeev Agarwal (HUF), Noida.Respondent: ACIT, Circle-3, Noida.Case Number: ITA No.2038/Del/2019.Assessment Year: 2015-16.Date Filed: March 8, 2019.Date of Order: April 30, 2021.Pronounced On: April 30, 2021. Background and Proceedings The case involves an appeal […]
Appeal Analysis: Vaishno Devi Trust vs. ITO – Natural Justice Violation Case Summary: Vaishno Devi Trust vs. ITO Case Introduction Appellant: Vaishno Devi Trust, Noida.Respondent: ITO, Ward-2(5), Noida.Case Number: ITA No.2039/DEL/2019.Assessment Year: 2015-16.Date Filed: March 8, 2019.Date of Order: June 3, 2022.Pronounced On: June 3, 2022. Context and Background The appeal by Vaishno Devi Trust […]
Reassessment Analysis: SA Syncon Infrastructure Services vs. ACIT – Lack of Statutory Notice Case Overview: SA Syncon Infrastructure Services vs. ACIT Introduction Appellant: SA Syncon Infrastructure Services Pvt. Ltd., Mumbai.Respondent: ACIT Circle-22(2), New Delhi.Case Number: ITA No.2040/DEL/2019.Assessment Year: 2009-10.Date Filed: March 8, 2019.Final Tribunal Order Date: February 16, 2023.Pronounced On: February 16, 2023. Background and […]
Detailed Analysis of Repro Auto Pvt. Ltd vs. ITO – ITA No. 2041/DEL/2019 Case Background and Tribunal Decision: Repro Auto Pvt. Ltd vs. ITO Case Overview Appellant: Repro Auto Pvt. Ltd, New Delhi.Respondent: ITO Ward 21(2), New Delhi.Case Number: ITA No. 2041/Del/2019.Assessment Year: 2010-11.Date Filed: March 8, 2019.Final Tribunal Order Date: September 29, 2023.Pronounced On: […]
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