Delhi High Court holds that personal hearing must be granted even if the petitioner did not opt for it in GST show cause notices. The court quashes the impugned order and show cause notice, allowing the petition.
The Delhi High Court has held that reopening of assessment under Section 147 of the Income Tax Act is not valid in the absence of an allegation of failure to disclose material facts.
Delhi High Court dismissed the petition as not maintainable in matter rejection of licence for Indian-Made Foreign Liquor (IMFL) as statutory provision which permits the Petitioner to approach the Appellate Authority in terms of section 72 of the Excise Act, 2009.
Delhi High Court in prosecution proceedings against the Assistant Commissioner in the Trade & Taxes Department held that the discrepancy in the name in the suicide note is not germane to the issue in the controversy in the present petition.
Delhi High Court sets aside Income Tax Officer’s order for Assessment Year 2016-17, citing failure to consider the taxpayer’s response. Read the full judgment here.
Delhi High Court’s judgment on transfer pricing case involving functional dissimilarity & amalgamation, leading to exclusion of certain comparables.
Delhi High Court held that show cause notice issued after the expiry of the prescribed period under section 28(9) of the Customs Act, 1962 would not survive in law.
The Delhi High Court recently dealt with two writ petitions (W.P.(C) 6061/2023 and W.P.(C) 6062/2023) concerning Assessment Year (AY) 2016-17. The issue raised in these petitions was similar to the one in another case titled “Harvinder Singh (HUF) v. Principal Commissioner of Income Tax & Anr.
Delhi High Court orders a fresh investigation in the Rajnish Yadav Vs ITO case, pertaining to allegations of bogus purchases under the Income Tax Act, citing lack of furnished information to the petitioner.
Court dismissed petitioner’s argument that a show cause notice was invalid due to parallel investigations, noting the investigations concerned a different individual.
