Back Office It Solutions Private Limited Vs Union of India & Ors. (Delhi high Court) We are of the view that the contesting respondents were mandatorily required to have a pre-show cause notice consultation with the petitioner-company and that having not being done in the instant matter, the proceedings initiated by the contesting respondents via […]
Since there was a variation made to the declared income of the petitioner qua the assessment year 2018-2019, a show-cause notice should have been issued, before finalizing the variation.
Maruti Insurance Broking Pvt Ltd Vs DCIT (Delhi High Court) As noticed above, the assessee did all that, which was necessary, to set up the insurance broking business. Only to recapitulate, the assessee, after its incorporation opened a bank account, entered into an agreement for deputing employees (who were to further its insurance business), gave […]
Gopal Gupta Vs Principal Additional Director General (Delhi High Court) FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. By this petition, the petitioner challenges the Show Cause Notice dated 26th September, 2019 issued to the petitioner subsequent to the arrest, search and seizure dated 24th April, 2019 and 25th April, 2019 as also […]
Delhi HC stays indiscriminate CGST North Delhi Commissionerate summons in Ankit Bindal’s case. The summons are withdrawn on 12/04/2021, setting a precedent against arbitrary summons.
Saurabh Sharma Vs Sub-Divisional Magistrate (Delhi High Court) The word ‘public place’, has to be interpreted in this case in the context of the COVID pandemic. To determine what constitutes a `public place’ the manner in which the Coronavirus can spread is the crucial part. It is now settled and accepted universally that the corona […]
Sandeep Ahuja Vs Union of India & Ors. (Delhi High Court) The Petitioner is a Director in five companies. Due to non-filing of annual returns and balance sheets in one of the companies, the Petitioner was disqualified as a director in 2017 with effect from 1st November, 2017 to 31st October, 2022 under Section 164(2)(a) […]
International Tractors Ltd. Vs DCIT (Delhi High Court) Unless the Tribunal would have reached to a conclusion and expressed its clear view, in that respect, as to what was wrong or missing in the examination made by the CIT(A), a remand was not called for. We agree with Mr. Seth’s contention that the CIT(A) in […]
Britannia Industries Ltd Vs ITC Ltd. (Delhi High Court) FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. On 1 1th September, 2020, the Trademark Registry registered the following trademark in favour of the plaintiff M/s Britannia Industries Ltd., in respect of “biscuits, bread, buns, rolls, bakery products, coffee, tea, cocoa, sugar, rice, tapioca, […]
Omaxe New Chandigarh Developers Pvt. Ltd. Vs Union of India & Ors (Delhi High Court) We are of the view that ‘voluntary statements’ recorded before the Senior Intelligence Officer cannot constitute pre-show cause notice consultation as envisaged in the paragraph 5 of the 2017 Master Circular. Consultation entails discussion and deliberation. There is back and […]
