Delhi High Court held that Section 153C as application at relevant time didn’t contemplate two tier recordal of satisfaction. Thus, proceedings u/s. 153C couldn’t have been triggered mechanically without formation of opinion by AO of non-searched person.
Delhi High Court directs NFAC to expedite pending appeals, expressing concern over prolonged delays in taxpayer cases, including a two-year-old pending appeal.
Delhi High Court rules against retrospective GST registration cancellation in Grand Auto Capital case, citing lack of reasoning and prior notice.
Delhi High Court permits AAA Impex to seek rectification of GST returns after assessment discrepancies, reinforcing taxpayers’ rights in reconciliation cases.
Delhi High Court overturns retrospective GST registration cancellation, citing lack of notice and reasoned justification, referencing key judicial precedents.
Delhi High Court holds that lack of proof of notice service cannot justify disqualification under Sabka Vishwas Scheme, directing tax liability acceptance.
Delhi HC rejects Ateesh Agarwal’s plea for an IT probe into his wife’s family over alleged dowry payments, citing lack of legal basis and jurisdiction under Article 226.
CGST Act does not disentitle or render assessee ineligible to apply for GST registration afresh After Cancellation: Delhi HC in Salwa Foods Proprietorship Mr. Amaan Sheikh Vs Commissioner of Central Goods and Services Tax
The writ petitioner impugns the order dated 27 March 2018 in terms of which the respondent has come to reject applications filed by it seeking refund of excess tax wrongly deducted and deposited u/s. 195 of the Income Tax Act, 1961.
Delhi High Court held that reopening of an assessment under section 147 of the Income Tax Act merely on the basis of communication from ACIT, without independent application of mind, is invalid and liable to be set aside.
