Cloudtail India Private Limited Vs CIT (Delhi High Court) Mr. Ruchir Bhatia, Advocate accepts notice on behalf of respondents. He states that AO has given reasons for rejecting petitioner’s Form 13 application for Nil/lower withholding tax certificate. He also states that as there was limited scrutiny for A/Y 2018-19, the provision for slow and ageing […]
It is for the NCLT to decide whether the matter before it ought to be decided or not, whether any injunction operates or impedes the progress of the matter before it and the parties cannot be asked to approach this Court for this Court to hand-hold the NCLT and guide it through its proceedings.
Mohd. Nashruddin Vs Union of India (Delhi High Court) 1. The present petition under Article 226 of the Constitution of India, essentially in the nature of writ of habeas corpus, has been instituted on behalf of Mohammed Nashruddin Khan (hereinafter referred to as the ‘detenu’), praying for quashing of detention order bearing No. PD-12001/03/2020- COFEPOSA […]
Maj. Surendra Kumar Hooda (retd.) Vs Kapil Gupta (Delhi High Court) Status of directorship of retired director who issued fraudulent cheque have to be tested at trial Hon’ble Delhi High Court held that, the correctness of the allegations against the Director who has already resigned on the date of presentation of postdated cheques issued by […]
SG Corporation Joint Venture Vs ITO & Ors. (Delhi High Court) 1. The respondents are restrained from continuing with the reassessment proceedings, in any manner, pursuant to the impugned notices. 2. No adjournment shall be granted on the next date of hearing. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT On 13th July, 2021, this […]
Cheema Local Carrier & Construction Vs Assistant Commissioner SGST (Chhattisgarh High Court) Petitioner has filed the current writ petition challenging three issues: Provisional attachment of bank account, Cancellation of registration certificate under Goods and Services Tax (GST); and Input Tax Credit (ITC) being blocked. The Petitioner contended that Rule 21 of the Central Goods and […]
Javin Construction Private Limited Vs National Faceless Assessment Centre & Ors (Delhi High Court) 1. Set asides an assessment framed without issuing SCN and draft assessment order, holding it against the principle of natural justice and mandatory provisions of section 144B(1)(vxi)(b) of the Income Tax Act, 1961. 2. Matter remanded back to the file of […]
CIT Vs Mr. John Ettimootil Samuel (Madras High Court) 1. Sets aside reassessment framed u/s 147 after expiry of four years of assessment u/s 143(3), holding that the assessee had disclosed all material facts in the original assessment qua consideration and deemed consideration u/s 50C of the Act. 2. The Tribunal was fully justified in […]
In Eko India Financial Services (P) Limited vs Assistant Commissioner of Income Tax in W.P.(C) 5819/2021 dated August 03, 2021 the Hon’ble Delhi High Court directed the Revenue (Respondents) to refund the amount adjusted in excess of 20% of the disputed demand for the Assessment Year (AY). Fact: Eko India Financial Services (P) Limited (Petitioner) […]
Pardesi Developers Private Limited Vs National Faceless Assessment Centre (Delhi High Court) Assessment—Faceless assessment—Draft assessment order passed without issue of show-cause notice—In the present case no prior show-cause notice as well as draft assessment order had been issued, there is a violation of principles of natural justice as well as mandatory procedure prescribed under “Faceless […]
