“Not even a line of reason which may justify information of belief”: Delhi HC quashes Reopening of Assessment [Read Order]
In a recent ruling, the Delhi High Court allowed the writ petition, and the court was of the view that the reopening of the assessment did not meet...
![No Re-Opening of Income Tax Assessment u/s 148 without New Materials: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Delhi-High-Court-Re-Opening-Income-Tax-Income-Tax-Assessment-Assessment-Taxscan.jpg "No Re-Opening of Income Tax Assessment u/s 148 without New Materials: Delhi HC [Read Order]")
![Relief to Microsoft and Others as Delhi HC quashes Income Tax Assessment Order issued w/o Draft Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-Income-Tax-Returns-ITR-Microsoft-income-tax-case-India-TAXSCAN.jpg "Relief to Microsoft and Others as Delhi HC quashes Income Tax Assessment Order issued w/o Draft Order [Read Order]")
![Failure to consider Total TDS deducted and Deposited: Delhi HC directs AO to grant TDS Credit in Compliance of ITAT’s direction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-ITAT-Delhi-High-Court-Income-Tax-TDS-Credit-TAXSCAN.png "Failure to consider Total TDS deducted and Deposited: Delhi HC directs AO to grant TDS Credit in Compliance of ITAT’s direction [Read Order]")
No reasonable ground u/s 119(2)(b) IT Act: Delhi HC dismisses Delay Condonation Application [Read Order]
The Delhi High Court rejected application of Employees Provident Fund Organisation, New Delhi seeking condonation of delay as the court finds no reasonable grounds for allowing condonation of delays...
![No reasonable ground u/s 119(2)(b) IT Act: Delhi HC dismisses Delay Condonation Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/No-reasonable-ground-1192b-IT-Act-Delhi-HC-Delay-Condonation-Application-taxscan.jpg "No reasonable ground u/s 119(2)(b) IT Act: Delhi HC dismisses Delay Condonation Application [Read Order]")
No Disallowance of Deduction u/s 80-IA(7) solely on Failure to Digitally File Audit Report: Delhi HC [Read Order]
The Delhi High Court has ruled that a deduction under Section 80-IA(7) of the Income Tax Act cannot be denied solely because the assessee failed to digitally file an audit report. In the case, the...
Unreasoned approval by PCCIT is not valid for Reopening of Income Tax Assessment: Delhi HC [Read Order]
The Delhi High Court has ruled that simply appending the word "approved" by the PCCIT when granting approval under Section 151 of the Income Tax Act is insufficient for reopening under Section 148 of...
![Unreasoned approval by PCCIT is not valid for Reopening of Income Tax Assessment: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Unreasoned-PCCIT-Reopening-Income-Tax-Assessment-Delhi-HC-taxscan.jpg "Unreasoned approval by PCCIT is not valid for Reopening of Income Tax Assessment: Delhi HC [Read Order]")
Non Compliance with Section 153(3) of Income Tax Act: Delhi High Court bars Passing of Fresh Assessment Order [Read Order]
In a recent ruling of Delhi High Court the writ petition filed was allowed owing to lack of compliance with provisions of Section 153(3) of Income tax Act and barred the fresh assessment order passed...
![Non Compliance with Section 153(3) of Income Tax Act: Delhi High Court bars Passing of Fresh Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Non-Compliance-Income-Tax-Act-Delhi-High-Court-bars-Passing-Fresh-Assessment-Order-taxscan.jpg "Non Compliance with Section 153(3) of Income Tax Act: Delhi High Court bars Passing of Fresh Assessment Order [Read Order]")
Relief to Vedanta: Payments for Mining Rights Acquisition through e-Auction not Income, rules Delhi HC [Read Order]
The Delhi High Court has nullified a reassessment order against Vedanta, ruling that the payment made for acquiring mining rights through e-auctions cannot be treated as income. The petitioner...
Delhi HC Grants Refund, Citing Time-Barred Assessment Due to Delay in Implementing Tribunal’s Directions [Read Order]
In the concerned case, the High Court of Delhi allowed the petition, ruling that the failure to pass a fresh assessment order within the prescribed time rendered the assessment for assessment year...
![Delhi HC Grants Refund, Citing Time-Barred Assessment Due to Delay in Implementing Tribunal’s Directions [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Delhi-HC-Citing-Time-Barred-Delhi-HC-Grants-Refund-Assessment-Due-Tribunals-Directions-Grants-Refund-Delhi-HC-Grants-Taxscan.jpg "Delhi HC Grants Refund, Citing Time-Barred Assessment Due to Delay in Implementing Tribunal’s Directions [Read Order]")
Delhi HC quashes Reassessment Notices, Rules Interest Income from NCDs not subject to Dividend Tax [Read Order]
In the recent case, the High Court Of Delhi quashed the reassessment notices for assessment year(AY) 2018-19 issued to petitioner. The court held that the interest income from Non-convertible...
