Delhi High Court
Income Escapement | Value Determined At S.148A(d) Stage Relevant To Determine Threshold U/S 149 Of Income Tax Act: Delhi HC
The Delhi High Court has held that when determining whether a reassessment action meets the ₹50 lakh threshold prescribed under Section 149 of the Income Tax Act 1961, the value of income that allegedly escaped assessment as determined by the Assessing Officer at Section 148A(d) stage is relevant.A division bench of Justices Vibhu Bakhru and Tejas Karia clarified that the value alleged by...
Delhi High Court Weekly Round-Up: April 21 To April 27, 2025
Citations 2025 LiveLaw (Del) 455 to 2025 LiveLaw (Del) 481NOMINAL INDEXMOTHER X OF VICTIM A v. STATE OF NCT OF DELHI & ANR. 2025 LiveLaw (Del) 455 Union of India & Anr. vs. Sudhir Tyagi 2025 LiveLaw (Del) 456 ALL INDIA BAR ASSOCIATION OF NATIONAL CONSUMER DISPUTES REDRESSAL COMMISSION v. UNION OF INDIA & ANR. 2025 LiveLaw (Del) 457 Mohd Sheikh Noor Hussain vs. State NCT Of...
Corruption In ED, CBI And Other Govt Departments Shakes Entire Edifice Of Investigating Machinery : Delhi High Court
While granting remand of three government officials to the CBI, the Delhi High Court has observed that the allegation of conspiracy among officials of CBI, ED and other government departments for taking bribes “shakes the entire edifice” of the investigating machinery and thus necessitates interrogation by the investigating agency.Justice Neena Bansal Krishna noted that “It is one of...
Unable To Decide Regular Matters Due To Acute Shortage Of Judges: Delhi High Court
While allowing an accused to travel abroad for a Rotary club programme, the Delhi High Court observed that many regular matters cannot be heard due to an acute shortage of judges, and thus, in such circumstances, an individual cannot be deprived of travelling abroad, even for a leisure trip.Justice Girish Kathpalia remarked, “On account of acute shortage of judges as compared to the...
Delhi High Court Refuses To Entertain Pakistani Woman's Plea For Long Term Visa In India
The Delhi High Court has refused to entertain a petition filed by a Pakistani woman, who married an Indian citizen, seeking issuance of long term visa in India and to regularize the same till grant of citizenship to her.The woman had applied for long term visa before the Bureau of Immigration, India. An order was then issued by the Ministry of Home Affairs under Section 3 (1) of the...
Delhi HC Flags Rampant Misuse Of Duty Drawback Scheme By Exporters, Says No Limitation For Proceeding Against Availment Of Excess Duty
The Delhi High Court has flagged the rampant misuse of the Central government's Duty Drawback Scheme by various exporters.It is a unique scheme to encourage exports and allows refund of customs and excise duties that are paid by the exporters on specified products.The said duty drawbacks are claimed under Sections 74 and 75 of the Customs Act, 1962.This scheme however, a division bench...
CGST Act | Right To Cross-Examine Is Not An Unfettered Right At SCN Stage, Party Must Specify Reasons: Delhi High Court
While dealing with a case under the Central Goods & Services Tax Act 2017, the Delhi High Court has held that though cross-examination can be granted in certain proceedings if it is deemed appropriate, the right to cross-examine cannot be an unfettered right.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta observed,“The rationale behind setting aside an...
Income Alleged To Have Escaped Assessment In Different Years Can't Be Consolidated To Meet ₹50 Lakh Threshold U/S 149 Of Income Tax Act: Delhi HC
The Delhi High Court has held that an Assessing Officer cannot add income that allegedly escaped assessment in different previous years, to meet the threshold of ₹50 lakh prescribed under Section 149(1)(b) of the Income Tax Act 1961 for initiating reassessment action after lapse of three years.The provision bars issuance of reassessment notice under section 148 if three years have elapsed...
Delhi HC Expresses Concern Over “Harrowing Experience” Of Widow Seeking Refund Of Balance In Electronic Cash Ledger Of Deceased Husband's Firm
The Delhi High Court recently recorded the “harrowing experience” that a widow had to go through for obtaining a refund from the GST Department.The GST registration of the firm owned by her now deceased husband was cancelled in view of his death. However, his widow sought a refund of ₹10,45,793/- balance in the electronic cash ledger of the firm.The said application was rejected by...
Customs' Decision To Prefer Revision Plea Against Order To Release Goods Not Grounds To Withhold Them: Delhi High Court
The Delhi High Court has held that the Customs Department cannot sit over an appellate body's order directing it to release the goods of an assessee, merely on the ground that the Department seeks to prefer a revision against such order.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta held, “once the Commissioner of Customs (Appeals) has also allowed redemption,...
Delhi HC Sets Aside Reassessment Over Cash Deposits During Demonetisation, Says Order U/S 148A(d) Income Tax Act Transgressed Notice U/S 148A(b)
The Delhi High Court has set aside the reassessment action initiated against a partnership firm under Section 148A(d) of the Income Tax Act, 1961 over cash deposits made by it during demonetisation, stating that this ground was not mentioned in the notice issued to the firm under Section 148A(b).Section 148A(b) contemplates issuance of a notice asking assessee to show cause why...
Sikh People Usually Wear 'Kada', Personal Effect: Delhi High Court Sets Aside Detention By Customs
Observing that Sikh persons usually wear kada as part of their religious practice, the Delhi High Court set aside the detention of a Dubai resident's gold kada by the Customs Department.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta observed, “Clearly, a perusal of the photographs and the fact that it is one Kada which is usually worn by persons like the Petitioner...