Naina Lal Kidwai Vs National Faceless Assessment Centre Delhi (Delhi High Court) Liberty is, given to AO to pass a fresh assessment order, after according personal hearing to the petitioner and/or her authorized representative. The personal hearing will be accorded via video-conferencing (VC) mechanism. For this purpose, the assessing officer will issue a written notice, […]
Smart Vishwas Society Vs National Faceless Assessment Centre Delhi (Delhi High Court) In this case Petitioner, is correct in submitting that the provisions of Section 144B of the Act have been violated as no show cause notice-cum-draft assessment order was issued. That being the position, there is no option, but to set aside the impugned […]
Society For Tax Analysis And Research Vs Union Of India & Ors. (Delhi High Court) The Delhi High Court, while considering a petition filed by Society for Tax Analysis and Research, a two-judge bench of the Delhi High Court has held that a law firm cannot report the details of the cases through their website/blog […]
R.R. Distributors Pvt. Ltd Vs Commissioner Of Central Tax, GST (Delhi High Court) In our view, the non- filing of part 7B of table 7(a) and table 7(d) of TRAN-1 Form cannot impair the rights of the petitioner to claim transitional ITC, if he is otherwise eligible. This Court has observed in numerous decisions that […]
R. R. Distributors Pvt. Ltd. Vs Commissioner of Central Tax (Delhi High Court) 1. The taxpayers were not provided sufficient time to upload the data in TRAN-2 Form. 2. On 4 th January, 2018, when the Petitioner attempted to load TRAN-2 Form, no time had been specified under the Rules, which could be deemed to […]
Super India Paper Product Vs Union of India (Delhi High Court) 1. It is seen that since there is no effective mechanism provided for the revision/rectification of TRAN-1 Form, the Petitioners were forced to approach this Court under Article 226 of the Constitution. 2. There is no dispute as to the fact that the Petitioners […]
Ritnand Balved Education Foundation (Umbrella Organization of Amity Group of Institutions) Vs National Faceless Assessment Centre & Ors. (Delhi High Court) 1. In our view, since the statute itself makes the provision for grant of personal hearing, the respondents/revenue cannot veer away from the same. 2. The impugned assessment order as well as the impugned […]
LAIEQ Ahmad Siddiqui Vs Goverment of NCT of Delhi (Delhi High Court) FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. During the course of arguments, it has been informed by Mr. Kirtiman Singh that Import Duty payable on import of Amphotericin B, which is a drug being used for treatment of Mucormycosis (Black […]
MS Lokesh Constructions P Ltd Vs ACIT (Delhi High Court) 1. It is required to be noted that initially, the petitioner had declared its income as ₹ 87,55,390/-; which was revised to ₹ 73,59,500/-. 2. Via the impugned assessment order dated 07.04.2021, an addition of ₹ 13,95,890/-, has been made to the declared income of […]
The suit for malicious prosecution having been filed on 11th April 2008 which was within the period of one year, was therefore well within the limitation prescribed under The Limitation Act, 1963. Hence, the suit was well within limitation, as the period of limitation under Section 3 and Section 12 of the Limitation Act, 1962, r/w Entry 74 of the Schedule of the Limitation Act, would have ended only on 12th April 2008, which was one day after the date when the suit for malicious prosecution was presented by the Plaintiff/Respondent.
