Pradeep Kumar Varshney Vs ITO (Delhi High Court) Learned counsel for the Petitioner states that in the present case notice under Section 148A is not warranted as it is a case of Section 153C of the Act to which proviso (c) of Section 148A applies. In response to a pointed query, Mr. Sunil Agarwal, learned […]
Goel Road Carriers Private Limited Vs ACIT (Delhi High Court) HC noted the fact that refund has been adjusted against the outstanding tax demand by the Authority without following the due procedure prescribed under Section 245 inasmuch as no notice or opportunity of pre-decisional hearing had been provided to the petitioner prior to such adjustment […]
Voluntary statements cannot constitute pre-show cause notice consultation as envisaged in the paragraph 5 of the 2017 Master Circular.
Court is of the view that the delay of one day in asking for an adjournment should not have led to closure of the right to file a reply to the Show Cause Notice.
Shri Sai Co-Operative Thrift and Credit Society Ltd. Vs ITO (Delhi High Court) In the present case, though the petitioner responded to the show cause notice, yet it could not provide all the relevant details and documents, as the time period of three days to respond to the show cause notice was inadequate. Consequently, this […]
Restrained the defendants from offering or advertising any goods or services, using or registering corporate names, domain names or pages bearing the trademarks BURGER KING, BK and/ or any mark deceptively similar to the Plaintiff’s trademarks.
The Arbitral Tribunal had thus, articulated the terms of appointment unequivocally and unambiguously. It had made it clear to the parties that its appointment and the proceedings before them would not be governed by ICADR Rules. Accordingly, arbitral tribunal is not bound by ICADR rules for fixation of the fees
Indus Towers Ltd Vs Income Tax Officer (Delhi High Court) Having perused the letter dated 9th May, 2022 written by the Income Tax Officer, Ward 6(2), Jaipur, this Court is of the view that the said Income Tax Officer had no jurisdiction to issue notice dated 14th March, 2022 to propose initiation of reassessment proceedings, […]
Louis Dreyfus Company Asia Pte. Ltd Vs CIT (International Taxation) (Delhi High Court) Learned counsel for the petitioner submits that since the impugned notice dated 30th March, 2019 has been issued under Section 148 of the Act by respondent no.3 based in Mumbai, who is a non-jurisdictional Assessing Officer, he is not entitled to exercise […]
In the present case, the impugned orders are non-reasoned orders inasmuch as dept have not considered the submissions of the Petitioner in the stay applications and thus, the discretion vested in department has not been exercised judiciously. Further, neither the Assessing Officer nor the PCIT have considered the three basic principles i.e. the prima facie case, balance of convenience and irreparable injury while deciding the stay application.
