Dr. Ajit Gupta vs. ACIT (Delhi High Court)

Related Judgements

1. Sabharwal Properties Industries Pvt. Ltd vs. ITO (Delhi High Court) 

   A plain reading of the reasons recorded for reopening reveals that the reasons are totally incoherent. In fact, a plain reading of it gives rise to doubts whether some lines have gone missing or some punctuation marks have been left out. Grammatically also the reasons recorded make little sense….

2. Pr. CIT vs. Tupperware India Pvt. Ltd (Delhi High Court) 

   The department’s contention that the judgement in CIT vs. Orient Craft Ltd. (2013) 354 ITR 536 (Del) is contrary to the Full Bench verdict in CIT-VI v. Usha International Ltd. (2012) 348 ITR 485 and the issue should be referred to a larger Bench is not acceptable because the…

3. Coperdion Ideal Private Limited vs. CIT (Delhi High Court) 

   The Court is of the view that, in a case where the assessment is sought to be reopened in 2009, four years after it was originally made, i.e. 2005, the mere fact that there was a judgment of the Supreme Court of 1997 which was not noticed by the…

4. Pr. CIT vs. G & G Pharma India Ltd (Delhi High Court) 

   Without forming a prima facie opinion, on the basis of such material, it was not possible for the AO to have simply concluded: “it is evident that the assessee company has introduced its own unaccounted money in its bank by way of accommodation entries”. In the considered view of…

5. Pr CIT vs. Samcor Glass Ltd (Delhi High Court) 

   The Court is of the view that notwithstanding several decisions of the Supreme Court as well as this Court clearly enunciating the legal position under Section 147/148 of the Act, the reopening of assessment in cases like the one on hand give the impression that reopening of assessment is…