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544 orders · Page 10 of 11
The Tribunal's decision to quash penalty proceedings for not recording the necessary ingredients for penalty levy was upheld. The appeals were dismissed as the issue had attained finality.
The Tribunal's decision to quash penalty proceedings was upheld as the issue had attained finality due to the rejection of the SLP. The appeals filed by the Revenue were dismissed.
The High Court dismissed the appeals filed by the Department. The Court followed its previous judgments in the cases of Sneh Lata Sawhney and Sanjay Jain, finding them applicable to the present appeals.
The Delhi High Court allowed the writ petition, quashing and setting aside the impugned order dated 06.03.2025 and the consequential certificate dated 21.08.2025. The Court held that the Competent Authority's reason for rejection, based solely on the department's intention to file an SLP against a binding High Court order, was not a valid or sustainable reason in the eyes of law. The Court noted that the limitation period for filing the SLP had passed. The Tribunal expressed displeasure at the casual and callous manner in which the application was rejected, disregarding the binding judgment. The Court directed the Competent Authority to issue a certificate at a 'nil' rate within fifteen days for FY 2025-26 (AY 2026-27) and for subsequent years upon application, to be issued within 30 days of filing. However, the Competent Authority is not bound by this direction for subsequent years if it finds a Permanent Establishment (PE) in India and taxability, provided a notice is issued to the petitioner before such a finding. The petitioner must disclose all facts and cooperate fully.
The High Court dismissed the appeals filed by the Department. The Court followed its previous judgments in the cases of Sneh Lata Sawhney and Sanjay Jain, finding them applicable to the present appeals.
The High Court dismissed the appeals filed by the Department. The Court followed its previous judgments in the cases of Sneh Lata Sawhney and Sanjay Jain, finding them applicable to the present appeals.
The High Court dismissed the appeals filed by the Department. The Court followed its previous judgments in the cases of Sneh Lata Sawhney and Sanjay Jain, finding them applicable to the present appeals.
The High Court dismissed the appeals filed by the Department. The Court followed its previous judgments in the cases of Sneh Lata Sawhney and Sanjay Jain, finding them applicable to the present appeals.
The High Court dismissed the appeals filed by the Department. The Court followed its previous judgments in the cases of Sneh Lata Sawhney and Sanjay Jain, finding them applicable to the present appeals.
The High Court dismissed the appeals filed by the Department. The Court followed its previous judgments in the cases of Sneh Lata Sawhney and Sanjay Jain, finding them applicable to the present appeals.
The High Court dismissed the appeals filed by the Department. The Court followed its previous judgments in the cases of Sneh Lata Sawhney and Sanjay Jain, finding them applicable to the present appeals.
The High Court dismissed the appeals filed by the Department. The Court followed its previous judgments in the cases of Sneh Lata Sawhney and Sanjay Jain, finding them applicable to the present appeals.
The High Court dismissed the appeals filed by the Department. The Court followed its previous judgments in the cases of Sneh Lata Sawhney and Sanjay Jain, finding them applicable to the present appeals.
The High Court affirmed the Tribunal's order, holding that re-assessment proceedings cannot continue if the original reason for reopening is invalid or if the notice is time-barred. The court relied on previous judgments from the Supreme Court and its own.
The High Court dismissed the appeals filed by the Department. The Court followed its previous judgments in the cases of Sneh Lata Sawhney and Sanjay Jain, finding them applicable to the present appeals.
The Delhi High Court allowed the writ petition. The Court found that the issue raised by the petitioner was covered by the Supreme Court's decision in Union of India & Ors. v. Rajeev Bansal, 2024 INSC 754. The revenue's counsel could not dispute this position. Consequently, the impugned notice dated 18.07.2022, the order dated 02.12.2025, and any proceedings in furtherance thereof were quashed. The ratio decidendi is that if a matter is squarely covered by a Supreme Court judgment, the High Court should follow it and grant relief accordingly. No issue was expressly left undecided.
The Tribunal held that the creditworthiness of a loan creditor is not solely determined by their current year's income, and that the source of funds can be diverse. The High Court found that the Tribunal's decision was based on appreciation of facts and evidence.
The High Court held that the notice dated 20.03.2024 issued under Section 148A(b) of the Income Tax Act, 1961, and the subsequent proceedings were not vitiated by any jurisdictional error. The Court reasoned that the notice referred to specific amounts of alleged bogus purchases (Rs.46,00,460/-) and fictitious sales (Rs.89,86,36,597/-). While specific entities were not named for all transactions, this did not render the information insufficient. The Court interpreted 'information' under Section 148A(1) as a concise narration of the AO's conclusions from available material, not a requirement to supply copies of all supporting documents. The distinction between 'material available on record' and 'information to be supplied' was highlighted, clarifying that the latter does not mandate the disclosure of the entire material. The Court found that supplying all material would lead to protraction of proceedings and allow the assessee to manufacture defenses. The burden remains on the AO to prove escapement with cogent evidence. Therefore, the petition was dismissed.
The Delhi High Court dismissed the writ petition. The Court noted that the issue raised by the petitioner had been consistently decided by the High Court in light of its judgment in T.K.S. Builders (P.) Ltd. v. Income-tax Officer. The Court found it inappropriate to deviate from its established position. Consequently, the petition was dismissed, and all pending applications were also disposed of. The Court did not explicitly mention any issue left undecided, as the petition was dismissed on the basis of prior judgments.
The High Court affirmed the Tribunal's order, holding that reassessment proceedings were without jurisdiction as the notices were time-barred. The court relied on previous judgments regarding the validity of reassessment notices.
The High Court affirmed the Tribunal's order, holding that reassessment proceedings were invalid as the basis for reopening did not exist and the notices were time-barred. The court relied on previous judgments from the Delhi High Court and the Supreme Court.
The High Court of Delhi, on perusal of the record, noted that the assessee's income remained a loss of Rs.(-)7,59,463/- even after the additions made by the Assessing Officer. Consequently, the Court found that there could not be any question of a tax effect exceeding Rs.2 crores in the present appeal. In light of CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024, the appeal was dismissed. The Court granted the appellant-department liberty to move an application for revival of the appeal in case it falls within the exceptions mentioned in the circulars. The ratio decidendi is that appeals with negligible tax effect, as per prevailing CBDT circulars, are to be dismissed.
The High Court of Delhi dismissed the appeal filed by the revenue. The dismissal was based on the respondent-assessee's submission regarding the amount in dispute (Rs.24,28,827/-) and its relation to CBDT Circular No.5/2024 and Circular No. 9/2024. The Court did not delve into the substantive question of law framed at the time of admitting the appeal concerning the interpretation of Section 10B and the effect of the insertion of Sub-Section 3 by the Finance Act, 2000. The operative direction was the dismissal of the appeal. The Court noted that the appellant-department is free to move for revival of the appeal in case it falls within the exceptions mentioned in the circulars.
The High Court of Delhi held that the appeal should be dismissed. The reasoning was based on the submission by the appellant's counsel that the tax effect in the instant appeal falls below the limits prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024. The ratio decidendi is that appeals with a tax effect below the monetary limits specified in CBDT circulars are to be dismissed. The operative direction was the dismissal of the appeal. The appellant-department was granted liberty to move an application for revival of the appeal in case it falls under any of the exceptions mentioned in the circulars.
The High Court held that the appeal is dismissed. The reasoning is based on the submission made by the appellant-department that the tax effect in the appeal falls below the monetary limits prescribed by the CBDT Circulars. The ratio decidendi is that appeals with a tax effect below the prescribed limits, as per CBDT circulars, are to be dismissed. The operative direction is the dismissal of the appeal. The appellant-department is granted liberty to move an application for revival of the appeal in case it falls within any of the exceptions mentioned in the circulars. No issue was expressly left undecided.
The High Court condoned the delay of 21 days in filing the appeals. The court issued notice to the respondent and granted them time to file their response.
The Delhi High Court condoned the 21-day delay in filing the appeals after being satisfied with the reasons provided. The court then issued notice to the respondent and listed the cases for further hearing.
The Delhi High Court disposed of the writ petitions based on the assurances provided by the respondent's counsel. The court noted the submission that while reassessment proceedings might be initiated for two assessment years, the petitioner would only be assessed in one of those years concerning the deeming fiction under Section 56 of the Income Tax Act. Additionally, the court was assured that a single Assessing Officer would pass orders for both proceedings to prevent any harassment or duplication of income. Consequently, the court found no reason to continue with the writ petitions and disposed of them in terms of the statement made by the respondent's counsel.
The Tribunal held that the assessment order was barred by limitation, as it should have been passed within 30 days of the end of the month the DRP order was uploaded. The High Court upheld this decision.
The Court held that the petitioner's objection regarding the invalidity of the notice due to the attachment of another assessee's document is misconceived. The e-mail dated 31.03.2019 clearly indicated that the statutory notice was intended for and addressed to the petitioner, bearing his correct name, PAN, and Assessment Year. The inadvertent attachment of a notice pertaining to another assessee does not efface the substance of the communication and cannot be equated to a jurisdictional defect. The Court further held that the mere fact that no real-time e-mail alert was triggered or that the petitioner did not view it on 31.03.2019 does not mean the notice was not "issued". The judgment in Suman Jeet Agarwal was distinguished as it dealt with a peculiar situation arising from a regime change. The instant case is governed by the pre-amendment regime, where the jurisdictional requirement was the issuance of the notice under Section 148 within the period of limitation, not its service within such period. The Court relied on R.K. Upadhyaya v. Shanabhai P. Patel, stating that the date of dispatch is relevant for issuance. Since the notice was issued on 31.03.2019, within the limitation period, there is no inherent lack of jurisdiction, and the defect of attaching another assessee's notice is curable. Therefore, the impugned order does not warrant interference.
The High Court held that the order passed by the competent authority on 02.05.2025 and the consequential certificate dated 18.06.2025 were not in accordance with law. The Court found two primary reasons for this: (1) the competent authority failed to consider the application and judgments cited by the petitioner, merely adopting the findings of the Assessing Officer for AYs 2021-22 and 2022-23; and (2) it placed undue reliance on the AAR judgment in Shell India Markets Private Limited, which had been overruled by the Bombay High Court in Shell India Markets Pvt. Ltd. v. Union of India and Others. Consequently, the impugned order and certificate were set aside. The Court accepted the petitioner's alternative plea and directed the competent authority to issue a certificate under Section 197 of the Act at a 2% rate, aligning with the equalization levy paid by the petitioner up to 31.03.2025. This direction was made as a temporary measure for AY 2026-27 (FY 2025-26), with the certificate to be issued within 15 days. For subsequent years, applications are to be considered in accordance with law, subject to the outcome of the appeal pending before the Income Tax Appellate Tribunal. The Court expressly left undecided the taxability of the transactions or whether the services are exigible to tax under the Act and treaty.
The High Court held that no substantial question of law arose for its interference under Section 260A. The Tribunal's remand was justified as the Assessing Officer had not verified the evidence, and the High Court found no error in the Tribunal's order.
The High Court set aside the impugned order dated 24.04.2025 and the corresponding certificate dated 17.04.2025. Regarding the first issue, the Court held that the Supreme Court's decision in DIT v. Travelport Inc. ([2017] 398 ITR 593 (SC)) affirmed that 15% of the total revenue is attributable to the Indian PE, and this 15% represents the revenue, not a limit on expenditure. The Court reasoned that the entire commission paid to distribution agents should be deducted from this attributed revenue. Since this commission exceeded the attributed revenue, the income should be negative. However, concerning the second issue of non-India POS income, which was pending before appellate authorities and had been subject to demands by the Assessing Officer for several years, the Court refrained from making any finding. To meet the ends of justice, the Court directed the issuance of a fresh tax withholding certificate at a rate of 0.5%. This rate was determined by taking 1/5th of the 1.6% rate initially imposed, reflecting the proportion of revenue from non-India POS (approximately 20% or 1/5th of the total revenue) as per the table in the impugned order. The fresh certificate was to be issued within fifteen days.
The Delhi High Court held that the notice issued under Section 148 of the Income Tax Act, 1961, was fundamentally without jurisdiction due to being barred by limitation, as established in the Manju Somani case. The Court found that directing the petitioner to file objections before the AO and await the proceedings would not serve the ends of justice, given the jurisdictional defect. Therefore, the writ petition was allowed. The impugned notice dated 31.08.2024 and all subsequent proceedings were quashed. The ratio decidendi is that a notice issued without jurisdiction, particularly when it is demonstrably barred by limitation as per established precedent, warrants immediate intervention by the High Court, bypassing the usual appellate or revisional remedies.
The High Court held that even if the Revenue's appeal on merit ultimately fails, no penalty can be imposed. This is because the issue regarding the rate of depreciation claimed by the assessee was debatable, with several High Courts having ruled in favor of the assessee's stance.
The Tribunal held that the AO exceeded his jurisdiction by re-characterizing the nature of the transaction from sale of shares to sale of assets. The assessee cannot be held as an 'assessee in default' as TDS was correctly deducted and deposited.
The Delhi High Court dismissed the writ petition. The Court noted that the notice under Section 148 was issued on 30.08.2024, and the petitioner had not raised any grievance against it until filing the writ petition on 09.01.2026, which was with a significant delay. Crucially, the Court observed that the order under Section 127 of the Act, which transferred jurisdiction, was passed on 29.03.2023, and the petitioner had not availed any remedy against it, nor had they challenged it in the present writ petition. Therefore, the Section 127 order had attained finality. The Court also noted that the notice under Section 148 had culminated into an assessment order, against which the petitioner had an efficacious statutory remedy. Consequently, the petitioner's contention regarding the impugned notice was rendered moot. The petition was dismissed without making observations on the merits of the petitioner's contentions, granting liberty to file an appeal.
The High Court agreed that after many years, it would be difficult for the assessee to prove agent tax payments. The appeal was disposed of in line with a Supreme Court judgment, directing the AO to compute interest on TDS.
The High Court of Delhi declared the appeal to have abated. The Court noted that fifteen months had passed since the information was provided about the death of the respondent-assessee, and the appellant-Department had failed to substitute the legal representative on record. As a legal consequence, the appeal has abated. The Court granted the appellant-Department liberty to apply for setting aside the abatement and for the revival of the appeal in accordance with the law. The appeal was disposed of on this basis.
The High Court held that appellate authorities have a duty to correct errors and grant legitimate reliefs, even if not claimed in the return, especially when the assessee is eligible for exemption. The court found the lower authorities' approach to be hyper-technical and lacking judicious application of law.
The High Court held that the reference to FT&TR was improper and impermissible for AY 2017-18, as the treaty with Hong Kong only allowed information relevant to fiscal years or taxable events following the agreement's effective date. Consequently, the AO could not claim the benefit of extended limitation.
The High Court held that the reference to FT&TR was improper and impermissible for AY 2017-18, as the treaty with Hong Kong only allowed information relevant to fiscal years or taxable events following the agreement's effective date. Consequently, the AO could not claim the benefit of extended limitation.
The High Court held that the reference to FT&TR was improper and impermissible for AY 2017-18, as the treaty with Hong Kong only allowed information relevant to fiscal years or taxable events following the agreement's effective date. Consequently, the AO could not claim the benefit of extended limitation.
The High Court, in view of the submission made by the learned counsel for the appellant that the tax effect in the instant appeal falls below the limits prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024, dismissed the appeal along with any pending applications. The reasoning is based on the administrative instructions issued by the CBDT regarding monetary limits for filing appeals. The ratio decidendi is that appeals with a tax effect below the prescribed monetary limits are to be dismissed. No issue was expressly left undecided.
The High Court held that the reference to FT&TR was improper and impermissible for AY 2017-18, as the treaty with Hong Kong only allowed information relevant to fiscal years or taxable events following the agreement's effective date. Consequently, the AO could not claim the benefit of extended limitation.
The High Court held that the reference to FT&TR was improper and impermissible for AY 2017-18, as the treaty with Hong Kong only allowed information relevant to fiscal years or taxable events following the agreement's effective date. Consequently, the AO could not claim the benefit of extended limitation.
The High Court held that the reference to FT&TR was improper and impermissible for AY 2017-18, as the treaty with Hong Kong only allowed information relevant to fiscal years or taxable events following the agreement's effective date. Consequently, the AO could not claim the benefit of extended limitation.
The High Court held that the reference to FT&TR was improper and impermissible for AY 2017-18, as the treaty with Hong Kong only allowed information relevant to fiscal years or taxable events following the agreement's effective date. Consequently, the AO could not claim the benefit of extended limitation.
The High Court held that in view of the submission made by the learned counsel for the appellant (Revenue) that the tax effect in the instant appeal falls below the limits prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024, the appeal along with any pending applications is dismissed. The reasoning is based on the administrative policy of the CBDT regarding the threshold for filing appeals, which the Revenue itself brought to the court's attention. The ratio decidendi is that appeals with a tax effect below the prescribed monetary limits, as per relevant CBDT circulars, are to be dismissed. The operative direction is the dismissal of the appeal.
The Delhi High Court advised the appellant to approach the CBDT under Section 119 of the Income Tax Act for relaxation of the rules to allow the claim. The Court did not make any observations on the appellant's entitlement.