Delhi High Court held that issuance of notice for initiating penalty proceedings under section 271(1)(c) of the Income Tax Act without specifying the limb under which the penalty was proposed to be levied is bad-in-law. Accordingly, appeal of revenue dismissed.
Assessee challenged this, arguing the procedure under Section 148A was not followed. The Supreme Court ruled that notices after 31.03.2021 had to follow the amended Section 148A.
Delhi High Court rejects Revenue appeal against Punjab & Sind Bank on securities, pension, 14A issues, citing coverage by earlier court judgments.
Delhi High Court sets aside GST demand order due to improper show cause notice display. Petitioner gets chance to reply.
Delhi High Court rules GST show cause notice on ‘additional notices’ tab is not proper service; restores appeal dismissed for delay, citing prior judgments.
Delhi High Court sets aside reassessment for AY 2006-07, ruling JCIT lacked power to sanction Section 148 notice after 4 years; CCIT/CIT approval required.
Delhi High Court granted bail granted to Chartered Accountant [CA] of entity found involved in money-laundering. Notably, bail is granted since trial in the present complaint case is yet to commence and would take some time to conclude.
Delhi High Court didn’t entertained the appeal filed by the Customs Department since the quantum of alleged wrongly availed drawback and penalty there on was too negligible. Accordingly, writ disposed of.
Delhi High Court held that petitioner was not aware about the GST SCN uploaded on ‘Additional Notices Tab’, accordingly, order passed in absence of the reply is liable to be quashed. Notably, 30 days time given to petitioner to furnish reply.
Delhi High Court held that bail granted in fraudulent ITC generated and passed by the respondent is upheld since there was no pending investigation. Re-arrest of respondent is unwarranted since he has fully cooperated in investigation.
