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Customs Summons u/s 108 directly to Managing Director untenable

June 21, 2022 2145 Views 0 comment Print

Summoning of the MD should be undertaken only as a last resort in cases where assesses are not cooperating or the investigations are to be completed expeditiously. The same is not justified in the present case.

Sole arbitrator is to be appointed by the Court

June 21, 2022 2814 Views 0 comment Print

Held that in case of appointment of a sole arbitrator, the law is very clear that it is the Court that is to decide the sole arbitrator. The persons that have been nominated by the respondent cannot be accepted.

HC quashes order passed without considering reply to section 148A notice

June 21, 2022 993 Views 0 comment Print

The Petitioner has challenged the impugned order primarily on the ground that the Petitioner was issued with a notice under Section 148A of the Income Act, 1961 on 20.03.2022 and that the Petitioner has also replied to the same on 25.03.2022, which has also been acknowledged. However, the impugned order has wrongly recorded that the Petitioner has not responded.

S. 138 NI Act: Mere Undisputed Signatures on Cheque Not Sufficient For Conviction

June 21, 2022 9288 Views 0 comment Print

Parveen Mehta Vs Vishal Joshi (Punjab & Haryana High Court) HC held that undisputed signatures of the respondent on the cheque in itself is not sufficient for conviction under Section 138 of the Act. One of the ingredient for succeeding under Section 138 of the Act is that the cheque was issued for discharge of […]

Reopening beyond 4 years is bad in law if all primary facts disclosed during original assessment proceedings

June 21, 2022 2634 Views 0 comment Print

Harsh Kaushal Corporation Vs ITO (Bombay High Court) In the present case, it is evident from the reasons recorded for reopening that the petitioner had truly and fully disclosed all material facts necessary for the purpose of assessment. In fact, in the reasons for reopening, there is not even a whisper as to what was […]

HC directs blocking of website www.Hindustantimes.Tech

June 21, 2022 624 Views 0 comment Print

HT Media Limited & Anr. Vs www.Hindustantimes.Tech & Anr. (Delhi High Court) HC directs blocking of website www.Hindustantimes.Tech is restrained from using the domain name hindustantimes.tech or any other mark, name or domain name, which consists of the word ‘Hindustan Times’ or is deceptively similar to the mark of the HT Media Limited. www.Hindustantimes.Tech is also […]

Constitutionality of First Proviso to Section 148 – Rajasthan HC Issues Notice To Govt

June 21, 2022 1368 Views 0 comment Print

Maya Rathi Vs ITO (Rajasthan High Court) We find that the validity of first proviso to Section 148 of Income Tax Act, 1961 has been assailed on the ground that the explanation ‘income chargeable to tax has escaped assessment’, has been restricted in its meaning under the explanation-1 to that provisions. Learned counsel for the […]

HC allows payment of Pre-Deposit of 75% of Awarded Amount under Section 19 of MSMED Act in Instalments

June 21, 2022 3375 Views 0 comment Print

Yamuna Cables Accessories Pvt. Ltd. Vs Desai Enterprise (Gujarat High Court) Learned advocate Mr. S. P. Majmudar appeared for the petitioner and learned senior advocate Mr. B. S. Patel with learned advocate Mr. Umang Oza appeared for the respondents. 2. By way of the present petition, the petitioner has invoked the jurisdiction of this Court […]

Mere Earning by wife not Dis-Entitle her from Claiming Maintenance

June 21, 2022 5928 Views 0 comment Print

Neha Mathur Vs Dr. Arvind Kishore (Rajasthan High Court) Court holds that merely the fact that the wife is earning would not dis-entitle her from the maintenance. The husband himself has taken the divorce on 29.04.2015, fact not in dispute, and therefore, the charge of desertion cannot become a ground so as to enable the […]

HC directs UP govt to Ensure Strict Compliance with Section 14 of SARFAESI Act

June 21, 2022 2814 Views 0 comment Print

Asset Reconstruction Company India Ltd. Vs State Of U.P. (Allahabad High Court) Chief Secretary of the State of Uttar Pradesh to issue clear directions to all the concerned authorities in the State of Uattar Pradesh to comply strictly the provisions of Section 14 of the SARFAESI Act, 2002 and handover physical possession of the secured […]

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