PCIT Vs Brahma Centre Development Pvt. Ltd. (Delhi High Court) Revision by CIT Held Invalid Where Interdiction of Assessment Order In Substitution of View Taken By AO Is Not Permissible Under Section 263 To answer this issue, one would have to bear in mind, the following aspects. i. Was there an enquiry carried out by […]
The citizen cannot be penalised for a discrepancy in the form prescribed by the respondent which has resulted in the form being unable to be submitted even in the case of a law abiding citizen.
Krishna Kishore Singh Vs Sarla A. Saraogi (Delhi High Court) Conclusion: Plaintiff i.e., Sushant Singh father had failed to satisfy the three-pronged test for grant of pre-emptory injunction to restrain exhibition of the films and defendant had filed numerous documents to show that the said film was being publicized and promoted since August, 2020. Therefore, Plaintiff […]
Central Goods and Service Tax Delhi East Vs Sh. Naval Kumar & Ors. (Delhi High Court) Allegation 1. M/s Milkfood Limited is at the center of this network and has availed huge ITC from firms that have been proved to be fictitious and non-existent during the investigation carried out by the petitioner. 2. It is […]
Chen Hsui Yun Vs Directorate of Revenue Intelligence (Delhi High Court) In the instant case, according to the respondent, amount of USD 90000 was recovered from the petitioner which was around Rs.65,00,000/- in Indian currency. The petitioner in the instant case is a lady, aged about 54 years, and there is nothing on record to […]
Allied Engineers & Builders Pvt. Ltd. Vs Muthoot Finance Limited & Anr. (Delhi High Court) In our view, the present petition is misconceived. Apparently, Petitioner has not received the entire amount against the monthly rent invoices for the period commencing from November 2012 to June 2020. Petitioner contends that the outstanding amount is towards the […]
Delhi High Court sets aside NFAC assessment due to lack of personal hearing, emphasizing transparency and accountability in the system.
Lemon Tree Hotels Limited Vs National Faceless Assessment Centre Delhi (Delhi High Court) Prima facie, once an assessee [i.e., the petitioner, in this case] requests for a personal hearing, the officer in-charge, under the provisions of clause (viii) of Section 144B(7) of the Act, would have to, ordinarily, grant a personal hearing. In any event, […]
Renew Power Pvt. Limited Vs. National E-Assessment Centre (Delhi High Court) Petitioner, claimed that there has been a breach of principles of natural justice. 2.1. According to him the show cause notice-cum-draft assessment order dated 18.04.2021 required the petitioner to submit its response by 23:59 hours on 22.04.2021. It is the petitioner’s claim that the […]
Ketan Ribbons Pvt Ltd Vs National Faceless Assessment Centre Delhi (Delhi High Court) Counsel for the petitioner says that since the lockdown was imposed in Delhi on 19.04.2021, the petitioner was not able to step out. It is stated that the petitioner was required to collate documents from third parties, as regards. Furthermore, learned counsel […]
