Citations 2025 LiveLaw (Del) 1629 to 2025 LiveLaw (Del) 1681NOMINAL INDEXV.THIRUNAVUKKARASU v. UNION OF INDIA & ANR 2025 LiveLaw (Del) 1629 HARINDER BASHISHTA v. STATE NCT OF DELHI 2025 LiveLaw (Del) 1630 MOHD SHAUKAT ALI @ DOLLY v. THE STATE (NCT OF DELHI) 2025 LiveLaw (Del) 1631 MASTER ARNAV RAJ v. DELHI PUBLIC SCHOOL & ANR 2025 LiveLaw (Del) 1632 South East Asia Company...
Citations 2025 LiveLaw (Del) 1629 to 2025 LiveLaw (Del) 1681
NOMINAL INDEX
V.THIRUNAVUKKARASU v. UNION OF INDIA & ANR 2025 LiveLaw (Del) 1629
HARINDER BASHISHTA v. STATE NCT OF DELHI 2025 LiveLaw (Del) 1630
MOHD SHAUKAT ALI @ DOLLY v. THE STATE (NCT OF DELHI) 2025 LiveLaw (Del) 1631
MASTER ARNAV RAJ v. DELHI PUBLIC SCHOOL & ANR 2025 LiveLaw (Del) 1632
South East Asia Company vs. Superintendent, CGST 2025 LiveLaw (Del) 1633
Sushila Sharma & Anr v. Union of India & Ors 2025 LiveLaw (Del) 1634
Vaneeta Impex Private Limited Vs. Union of India & Ors. 2025 LiveLaw (Del) 1635
SMT. POONAM GAHLLOT v. DIRECTORATE OF ENFORCEMENT 2025 LiveLaw (Del) 1636
MS Jamil Trading Co Thrg Proprietor Mr Jamil Ahmed v. Union Of India Thrg The Secretary Ministry Of Finance & Ors. 2025 LiveLaw (Del) 1637
Amylin Pharmaceuticals LLC And Anr. v. Assistant Controller Of Patents 2025 LiveLaw (Del) 1638
Monish Kansal Through Spa Ritik Agnihotri v. Commissioner Of Custom & Ors. 2025 LiveLaw (Del) 1639
Monish Mohammed v. Commissioner Of Customs 2025 LiveLaw (Del) 1640
Sanchit Gupta v. Commissioner Of Customs (and connected matter) 2025 LiveLaw (Del) 1641
Javed Ali Gouse v. Commissioner Of Customs New Delhi 2025 LiveLaw (Del) 1642
M/S Eves Fashion v. Union Of India & Ors. 2025 LiveLaw (Del) 1643
Commissioner of Central Tax, CGST Delhi vs. TC Global India Pvt. Ltd. 2025 LiveLaw (Del) 1644
Ex Flt Cdt Tarang Bhardwaj v. Union of India & Ors. 2025 LiveLaw (Del) 1645
Arm Digital Media Pvt. Ltd. & Ors. v. Ritesh Singh 2025 LiveLaw (Del) 1646
Roovi v. Commissioner of Customs 2025 LiveLaw (Del) 1647
Hero MotoCorp Limited v. Sunanda Greentech Private Limited 2025 LiveLaw (Del) 1648
Rajesh Kumar Singh & Ors. v. Lokpal Of India 2025 LiveLaw (Del) 1649
Nazarmammet Nuryyyalev v. Commissioner Of Customs 2025 LiveLaw (Del) 1650
Rohit Khatri v. Food Corporation Of India & Ors 2025 LiveLaw (Del) 1651
DR. PANKAJ PUSHKAR v. UNION OF INDIA AND ORS 2025 LiveLaw (Del) 1653
Ganraj Enterprises v. Land Mark Crafts Ltd & Anr. 2025 LiveLaw (Del) 1654
Govind Global Ventures Pvt. Ltd. vs. The Commissioner of Customs (Adjudication) 2025 LiveLaw (Del) 1655
Manpar Exim INC v. Additional Director, DGGI And Ors 2025 LiveLaw (Del) 1656
Neeraj Guglani v. Principal Commissioner Of Income Tax-15 & Ors. 2025 LiveLaw (Del) 1657
Sandeep Kumar v. Kaptain Singh Rathi Through LRs 2025 LiveLaw (Del) 1658
Greater Kailash-II Welfare Association Through its General Secretary: Mr. Sanjay Rana v. Government of NCT of Delhi & Ors 2025 LiveLaw (Del) 1659
Novo Nordisk v. Dr. Reddys Laboratories Limited & Anr. 2025 LiveLaw (Del) 1660
COURT ON ITS OWN MOTION v/s DELHI ADMINISTRATION THR BDO 2025 LiveLaw (Del) 1661
BHEL v Koneru 2025 LiveLaw (Del) 1662
Kohinoor Seed Fields India Pvt Ltd v. Veda Seed Sciences Pvt Ltd 2025 LiveLaw (Del) 1663
ASSOCIATION OF DIGITAL CINEMA TECHNOLOGY V/S COMPETITION COMMISSION OF INDIA 2025 LiveLaw (Del) 1664
Vedanta Limited v. Nominated Authority, Ministry of Coal, Government of India and Others 2025 LiveLaw (Del) 1665
CELINA JAITLY v/s UNION OF INDIA 2025 LiveLaw (Del) 1666
M/S A V Metals Marketing Pvt Ltd v. Principal Commissioner CGST & Anr 2025 LiveLaw (Del) 1667
Ram Singar Singh v. State 2025 LiveLaw (Del) 1668
Commissioner Of Income Tax, International Taxation-1, New Delhi v. Clifford Chance Pte Ltd. 2025 LiveLaw (Del) 1669
Dhruv Mittal v. Commissioner Of Customs 2025 LiveLaw (Del) 1670
ITC Ltd and Anr vs Adyar Gate Hotels Ltd. 2025 LiveLaw (Del) 1671
Karyan Global LLP v. Vivek Kumar Mishra and Ors. 2025 LiveLaw (Del) 1672
Parsvnath Developer Limited v Delhi Metro Rail Corporation 2025 LiveLaw (Del) 1673
Sahil Sharma alias Maxx v. State Govt Of NCT Of Delhi 2025 LiveLaw (Del) 1674
Tommy Hilfiger Europe BV vs Partha Chatterjee 2025 LiveLaw (Del) 1675
Shambhu Nath Rai v. Union of India & Ors. 2025 LiveLaw (Del) 1676
Priyanshu Raj v. UoI 2025 LiveLaw (Del) 1677
Neehal Taneja v. UoI 2025 LiveLaw (Del) 1678
Amandeep Singh Proprietor, Guru Kripa Enterprises v. Office Of The Assistant Commissioner Of Income Tax Circle 10 (1) 2025 LiveLaw (Del) 1679
Akasaki Technology (P) Ltd v. Principal Commissioner Of Income Tax 2025 LiveLaw (Del) 1680
Canara Bank v. M/S Karishma Enterprises & Ors. 2025 LiveLaw (Del) 1681
Title: V.THIRUNAVUKKARASU v. UNION OF INDIA & ANR
Citation: 2025 LiveLaw (Del) 1629
The Delhi High Court has directed the Ministry of External Affairs (MEA) and the Consulate General of India in Dubai to take urgent steps to ensure safety of a 25-year-old Indian woman allegedly being held captive and physically abused by a foreign national in Dubai.
Delhi High Court Deletes Bail Condition On Accused To Share 24x7 Location Through Google With Police
Title: HARINDER BASHISHTA v. STATE NCT OF DELHI
Citation: 2025 LiveLaw (Del) 1630
The Delhi High Court has deleted a bail condition imposed on an accused mandating him to share his location 24 x 7 through Google with the Investigating Officer.
Title: MOHD SHAUKAT ALI @ DOLLY v. THE STATE (NCT OF DELHI)
Citation: 2025 LiveLaw (Del) 1631
The Delhi High Court recently granted interim bail to an accused in a murder case suffering from tuberculosis after his condition worsened due to severe air pollution in the city.
Title: MASTER ARNAV RAJ v. DELHI PUBLIC SCHOOL & ANR
Citation: 2025 LiveLaw (Del) 1632
The Delhi High Court has asked a private school in the national capital to restore a Class X student's admission whose name was struck off over non payment of fees, after a lawyer volunteered to contribute Rs. 2.5 lakh to clear the outstanding dues.
Case Detail: South East Asia Company vs. Superintendent, CGST
Citation: 2025 LiveLaw (Del) 1633
The Delhi High Court has allowed the filing of a consolidated appeal in a matter where a 'common and single' order was issued, although the demand pertained to multiple financial years.
Title: Sushila Sharma & Anr v. Union of India & Ors
Citation: 2025 LiveLaw (Del) 1634
The Delhi High Court closed a plea moved by parents of Ashoka Chakra awardee late Major Mohit Sharma seeking urgent stay on the release of the film “Dhurandhar.”
Justice Sachin Datta directed the Board to consider and examine the grievances of the parents raised in their plea, before deciding on the film certification.
Case Title: Vaneeta Impex Private Limited Vs. Union of India & Ors.
Citation: 2025 LiveLaw (Del) 1635
The Delhi High Court has held that when a taxpayer has already deposited the mandatory 10% pre-deposit for the same disputed tax amount before the State GST Appellate Authority, the Central GST authorities cannot insist on another separate pre-deposit for the same amount while filing a second appeal.
Title: SMT. POONAM GAHLLOT v. DIRECTORATE OF ENFORCEMENT
Citation: 2025 LiveLaw (Del) 1636
The Delhi High Court has held that the summons issued for discovery and production of evidence under the Foreign Exchange Management Act, 1999, are governed by Code of Civil Procedure and not Code of Criminal Procedure.
Case title: MS Jamil Trading Co Thrg Proprietor Mr Jamil Ahmed v. Union Of India Thrg The Secretary Ministry Of Finance & Ors.
Citation: 2025 LiveLaw (Del) 1637
The Delhi High Court criticised the GST Authorities for issuing a “strange” personal hearing notice to an assessee, which said that the assessee need not attend the hearing as the notice is issued only for the purpose of uploading final order.
Case Title: Amylin Pharmaceuticals LLC And Anr. v. Assistant Controller Of Patents
Citation: 2025 LiveLaw (Del) 1638
The Delhi High Court has upheld the Patent Office's refusal to grant Amylin Pharmaceuticals and AstraZeneca Pharmaceuticals a patent for their sustained-release exenatide injection for diabetes, ruling that the formulation was 'obvious' from existing science and lacked the inventive step required for protection.
Case title: Monish Kansal Through Spa Ritik Agnihotri v. Commissioner Of Custom & Ors.
Citation: 2025 LiveLaw (Del) 1639
The Delhi High Court has ordered the Customs Department to release the high-value Rolex watch of a NRI, citing Supreme Court's ruling in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani (2017).
Case title: Monish Mohammed v. Commissioner Of Customs
Citation: 2025 LiveLaw (Del) 1640
The Delhi High Court permitted a labourer, working in the middle-east, to redeem gold bars confiscated by the Customs Department, after a four-year delay.
Case title: Sanchit Gupta v. Commissioner Of Customs (and connected matter)
Citation: 2025 LiveLaw (Del) 1641
The Delhi High Court has imposed costs on two Petitioners who falsely claimed that their old gold jewellery was seized by the Customs Department upon their arrival from Dubai.
Case title: Javed Ali Gouse v. Commissioner Of Customs New Delhi
Citation: 2025 LiveLaw (Del) 1642
The Delhi High Court has made it clear that the Customs Department cannot make a passenger or his lawyer sign an undertaking for waiver of show cause notice or personal hearing, when they appear for appraisement of seized articles.
Case title: M/S Eves Fashion v. Union Of India & Ors.
Citation: 2025 LiveLaw (Del) 1643
In a rare instance of relief, the Delhi High Court has directed the GST Department to restore the registration of a trader, cancelled over three years ago, citing the medical issues and dispute with the Chartered Accountant which prevented it from acting earlier.
Case Name: Commissioner of Central Tax, CGST Delhi vs. TC Global India Pvt. Ltd.
Citation: 2025 LiveLaw (Del) 1644
The Delhi High Court has held that TC Global, operating as an App-based platform offering admission support solutions like promotional and marketing services, advertisements, roadshows, fairs, counselling to foreign universities, against payment in foreign exchange would qualify as 'Export of Service' instead of 'Intermediary Service'.
Case Name : Ex Flt Cdt Tarang Bhardwaj v. Union of India & Ors.
Citation: 2025 LiveLaw (Del) 1645
A Division Bench of the Delhi High Court comprising Justice C. Hari Shankar and Justice Om Prakash Shukla held that termination of a trainee cadet for an isolated act committed under severe mental distress, without dishonest intent is shockingly disproportionate and violates the principles of natural justice.
Case Title: Arm Digital Media Pvt. Ltd. & Ors. v. Ritesh Singh
Citation: 2025 LiveLaw (Del) 1646
The Delhi High Court held that disputes arising out of employment agreements cannot be treated as commercial disputes under the Commercial Courts Act merely because they contain business related clauses.
Case title: Roovi v. Commissioner of Customs
Citation: 2025 LiveLaw (Del) 1647
The Delhi High Court refused to entertain a writ petition challenging confiscation of an air travellers' gold jewellery by the Customs, citing disputed ownership of the gold.
Case Title: Hero MotoCorp Limited v. Sunanda Greentech Private Limited
Citation: 2025 LiveLaw (Del) 1648
The Delhi High Court has restrained Sunanda Greentech Pvt. Ltd., an electric two-wheeler manufacturer, from producing or selling scooters under the marks “Destiny”, “Destiny+”, “Destiny Pro” and “Dest Pro,” after finding them deceptively similar to Hero MotoCorp's registered “Destiny/Destini” trademarks.
Case title: Rajesh Kumar Singh & Ors. v. Lokpal Of India
Citation: 2025 LiveLaw (Del) 1649
The Delhi High Court quashed an order of the Lokpal of India for probe into alleged irregularities in recruitment and promotions within the National Productivity Council, stating that the authority had pre-judged the case.
Case title: Nazarmammet Nuryyyalev v. Commissioner Of Customs
Citation: 2025 LiveLaw (Del) 1650
The Delhi High Court has condoned the delay of three years by a Turkmenistanian national in redeeming his gold jewellery from the Customs Department.
Case title: Rohit Khatri v. Food Corporation Of India & Ors
Citation: 2025 LiveLaw (Del) 1651
Stating that “termination for ineligibility attaches no stigma”, the Delhi High Court upheld the removal of an employee of the Food Corporation of India (FCI) after six years, over invalid OBC certificate.
Case Title: Bignet Solutions LLP v. Novex Communication Pvt. Ltd.
Citation: 2025 LiveLaw (Del) 1652
The Delhi High Court has disposed of a suit filed by Bignet Solutions LLP seeking a declaration that its use of pre-1965 sound recordings at a private event would not infringe Novex Communication Pvt. Ltd.'s copyright, after noting that Novex had categorically stated it does not claim any rights over sound recordings published before 1965.
Title: DR. PANKAJ PUSHKAR v. UNION OF INDIA AND ORS
Citation: 2025 LiveLaw (Del) 1653
The Delhi High Court refused to entertain a PIL seeking a direction for a Court monitored Committee to supervise all stages of the trial in the recent red fort blast case.
Case Title: Ganraj Enterprises v. Land Mark Crafts Ltd & Anr.
Citation: 2025 LiveLaw (Del) 1654
The Delhi High Court has dismissed an appeal by Ganraj Enterprises, a Maharashtra-based screw manufacturer that uses the mark “HP+”, against a 2022 order of the Registrar of Trade Marks refusing to cancel Land Mark Crafts Ltd.'s registration for the mark “HP” for identical goods.
Case Name: Govind Global Ventures Pvt. Ltd. vs. The Commissioner of Customs (Adjudication)
Citation: 2025 LiveLaw (Del) 1655
The Delhi High Court in a writ petition pertaining to service of notice through speed post where delivery reports could not be found, sets aside ex-parte demand order creating a demand to the tune of Rs. 1 crore.
Case title: Manpar Exim INC v. Additional Director, DGGI And Ors
Citation: 2025 LiveLaw (Del) 1656
The Delhi High Court has observed that pre-SCN Consultative Notice prima facie serves no purpose in large-scale GST fraud cases involving multiple entities and a complex maze of transactions.
Case title: Neeraj Guglani v. Principal Commissioner Of Income Tax-15 & Ors.
Citation: 2025 LiveLaw (Del) 1657
The Delhi High Court condoned the delay by an assessee in filing his Income Tax Return, citing his health condition as 'genuine hardship' under Section 119(2)(b) of the Income Tax Act 1961.
Case title: Sandeep Kumar v. Kaptain Singh Rathi Through LRs
Citation: 2025 LiveLaw (Del) 1658
The Delhi High Court slammed an advocate for allegedly trying to intimidate a trial court judge, reminding the counsel that a “a judge is a judge”, no matter where she/he is placed in the judicial hierarchy.
Title: Greater Kailash-II Welfare Association Through its General Secretary: Mr. Sanjay Rana v. Government of NCT of Delhi & Ors
Citation: 2025 LiveLaw (Del) 1659
The Delhi High Court advised a litigant to approach the Supreme Court for seeking urgent measures to control and reduce the air pollution levels and Air Quality Index (AQI) in the national capital.
Case Title: Novo Nordisk v. Dr. Reddys Laboratories Limited & Anr.
Citation: 2025 LiveLaw (Del) 1660
The Delhi High Court refused to grant Novo Nordisk an interim injunction against Dr. Reddy's Laboratories Ltd. and OneSource Specialty Pharma Ltd. over semaglutide, the active ingredient used in its anti-diabetic and weight-loss drugs Ozempic and Wegovy.
Case title: COURT ON ITS OWN MOTION v/s DELHI ADMINISTRATION THR BDO
Citation: 2025 LiveLaw (Del) 1661
The Delhi High Court expressed "strong displeasure" with the conduct of a lawyer appearing in a contempt matter with red tape on his lips, which he claimed symbolized that he had been "silenced" during arguments in the hearing of the case.
Case Title – BHEL v Koneru
Citation: 2025 LiveLaw (Del) 1662
The Delhi High Court Bench of Justice Sachin Dutta has observed that where a party raises an objection that the “No Dues Certificate” was given under duress, it is incumbent upon the Arbitrator to give a finding on the issue of voluntariness of the “No Dues Certificate”.
Case Title: Kohinoor Seed Fields India Pvt Ltd v. Veda Seed Sciences Pvt Ltd
Citation: 2025 LiveLaw (Del) 1663
The Delhi High Court has restored a trademark infringement suit filed by Kohinoor Seed Fields India Pvt. Ltd. against its earlier marketer, Veda Seed Sciences Pvt. Ltd., setting aside a 2025 Single Judge decision that had returned the plaint for lack of territorial jurisdiction.
Title: ASSOCIATION OF DIGITAL CINEMA TECHNOLOGY V/S COMPETITION COMMISSION OF INDIA
Citation: 2025 LiveLaw (Del) 1664
The Delhi High Court requested the Competition Commission of India (CCI) to expeditiously consider an application filed by the Association of Digital Cinema Technology seeking to be heard in the ongoing investigation against PVR Inox over the alleged abusive levy of the Virtual Print Fee (VPF).
Case Title: Vedanta Limited v. Nominated Authority, Ministry of Coal, Government of India and Others
Citation: 2025 LiveLaw (Del) 1665
The Delhi High Court disposed of a Writ Petition, upholding the Government's order to deduct Rs. 29,23,55,117.68 from Vedanta Limited's Performance Bank Guarantee (PBG) for non-compliance of the Milestone period prescribed under the Coal Mine Development and Production Agreement.
Case title: CELINA JAITLY v/s UNION OF INDIA
Citation: 2025 LiveLaw (Del) 1666
The Delhi High Court on Thursday (December 4) asked the Ministry of External Affairs to help facilitate contact between actor Celina Jaitly with her brother, a retired Indian Army officer, who was arrested and detained in UAE.
Case title: M/S A V Metals Marketing Pvt Ltd v. Principal Commissioner CGST & Anr
Citation: 2025 LiveLaw (Del) 1667
The Delhi High Court has asked the GST Department to exercise caution when mentioning financial year, other relevant dates in the show cause notices and orders issued by it to a taxpayer.
Case title: Ram Singar Singh v. State
Citation: 2025 LiveLaw (Del) 1668
While upholding the conviction of a sentry for vengeful murder of his colleague, the Delhi High Court observed that revenge is a powerful, instinctual and momentarily rewarding emotional response that rarely translates into genuine, lasting peace or well-being.
Case title: Commissioner Of Income Tax, International Taxation-1, New Delhi v. Clifford Chance Pte Ltd.
Citation: 2025 LiveLaw (Del) 1669
The Delhi High Court has held that in the absence of any physical presence, virtual services rendered by a foreign law firm in India would not constitute taxable service under India-Singapore Double Taxation Avoidance Agreement.
Case title: Dhruv Mittal v. Commissioner Of Customs
Citation: 2025 LiveLaw (Del) 1670
The Delhi High Court has slammed the Customs Department for repeatedly delaying implementation of its orders for release of articles seized from passengers arriving from abroad.
Delhi High Court Rejects ITC's Plea To Restrain Adyar Gate Hotels From Using 'Dakshin' Mark
Case Title: ITC Ltd and Anr vs Adyar Gate Hotels Ltd.
Citation: 2025 LiveLaw (Del) 1671
The Delhi High Court rejected ITC Limited's interim plea to restrain Chennai-based Adyar Gate Hotels Limited from using the restaurant brand Dakshin. The court held that ITC had failed to establish territorial jurisdiction and had not made out a prima facie case of infringement or passing off.
Case Title: Karyan Global LLP v. Vivek Kumar Mishra and Ors.
Citation: 2025 LiveLaw (Del) 1672
The Delhi High Court has held that mere allegations of fraud or forgery cannot be used to oust the jurisdiction of the National Company Law Tribunal (NCLT). The court ruled that civil courts cannot entertain parallel suits when the same issues are already before the NCLT in an oppression and mismanagement case.
Delhi High Court Upholds DMRC's Arbitral Award Against Parsvnath Builders Amounting To ₹70 Lakhs
Case Title – Parsvnath Developer Limited v Delhi Metro Rail Corporation
Citation: 2025 LiveLaw (Del) 1673
The Delhi High Court Bench of Justice Jasmeet Singh has upheld an arbitral award in favour of Delhi Metro Rail Corporation (“DMRC”) against Parsvanath Developers Limited (“PDL”) relating to development of commercial space in Tis Hazari Metro Station.
Delhi High Court Grants Bail To NDPS Accused After Mismatch In Drug Identification During Field Test
Case title: Sahil Sharma alias Maxx v. State Govt Of NCT Of Delhi
Citation: 2025 LiveLaw (Del) 1674
The Delhi High Court has granted bail to a man booked under the Narcotic Drugs and Psychotropic Substances Act, 1985 following mismatch in identification of seized drug field testing and in forensic testing.
Delhi High Court Awards ₹1.5 Lakh To Tommy Hilfiger Against Kolkata Trader Who Sold Fake Products
Case Title: Tommy Hilfiger Europe BV vs Partha Chatterjee
Citation: 2025 LiveLaw (Del) 1675
The Delhi High Court has held that a clear case of trademark infringement and passing off has been established against a Kolkata trader who was found supplying counterfeit Tommy Hilfiger products.
Case Name : Shambhu Nath Rai v. Union of India & Ors.
Citation: 2025 LiveLaw (Del) 1676
A Division Bench of the Delhi High Court comprising Justice C. Hari Shankar and Justice Om Prakash Shukla held that the interests of a disabled dependent prevail over administrative convenience, and caregivers of persons with disabilities are entitled to exemption from routine transfers, and reasonable accommodation is mandatory.
Case title: Priyanshu Raj v. UoI
Citation: 2025 LiveLaw (Del) 1677
The Delhi High Court has granted interim relief to a CAPF aspirant, who was disqualified from recruitment to the post of Assistant Commandant for being 0.4cm short of minimum height prescribed in governing rules.
Case title: Neehal Taneja v. UoI
Citation: 2025 LiveLaw (Del) 1678
The Delhi High Court has asked the city's traffic committee to consider a representation for 24X7 operation of traffic lights across Delhi, especially in smaller colonies, keeping in mind the increase in late-night delivery personnel and road-safety concerns arising when signals are placed on blinker mode.
Case title: Amandeep Singh Proprietor, Guru Kripa Enterprises v. Office Of The Assistant Commissioner Of Income Tax Circle 10 (1)
Citation: 2025 LiveLaw (Del) 1679
The Delhi High Court has refused to interfere with income reassessment action initiated by the tax authorities merely on the ground that two successive notices under Section 148A(1) of the Income Tax Act 1961 were issued to the assessee.
Case title: Akasaki Technology (P) Ltd v. Principal Commissioner Of Income Tax
Citation: 2025 LiveLaw (Del) 1680
The Delhi High Court has made it clear that the Commissioner of Income Tax Appeals cannot remand assessment back to the Assessing Officer, unless it decides the jurisdictional validity of AO's order passed under Section 144 of the Income Tax Act 1961.
Case title: Canara Bank v. M/S Karishma Enterprises & Ors.
Citation: 2025 LiveLaw (Del) 1681
The Delhi High Court has held that the action of a bank, declaring an account as Non-Performing Asset (NPA) on the 90th day of irregularities, cannot be said to be 'premature'.