Date Of Assessment Order Recommending Penalty For Accepting Cash Above ₹2 Lakh Not Relevant For Determining Limitation U/S 275 Of Income Tax Act: Delhi HC

The Delhi High Court has held that the date of the assessment order, wherein an Assessing Officer recommended separate penalty proceedings against the assessee under Section 271DA of the Income Tax Act, 1961 for accepting more than ₹2 lakh in cash, is not relevant for determining the limitation period under Section 275(1)(c).Section 275(1)(c) prescribes the period of limitation within...

Mere Threats Without Intention To Cause Alarm To Complainant Not Criminal Intimidation: Delhi High Court

The Delhi High Court has observed that mere threats by the accused without any intention to cause alarm to the complainant does not constitute the offence of criminal intimidation.“A bare perusal of Section 506 of the IPC makes it clear that before an offence of criminal intimidation is made out, it must be established that an accused had an intention to cause alarm to the complainant....

Delhi High Court Orders Inspection On 'Dummy Schools' Allowing Students To Take Exams Without Attending Classes

The Delhi High Court has recently directed that an inspection be conducted on “dummy schools” in the national capital which are providing the facility of allowing the students to take the examination without attending the classes.A division bench comprising of Chief Justice Devendra Kumar Upadhyay and Justice Tushar Rao Gedela directed the Delhi Government and Central Board of...

Ensure Counsel Appearing On Advance Service Are Instructed Properly: Delhi HC Asks Customs, GST Department, DRI And DGGI To Frame SOP

The Delhi High Court has asked the Customs Department, the Central GST Department, the Directorate of Revenue Intelligence (DRI), Directorate of General GST Intelligence (DGGI) to make sure that counsel representing them on advance service are instructed properly.A bench of Justices Prathiba M. Singh and Dharmesh Sharma ordered the Commissioner of Customs to prepare an SOP as to the manner...

Fees Paid By Law Firm Remfry & Sagar To Use Name & Goodwill Of Founder Is Business Expense, Deductible U/S 37 Of Income Tax Act: Delhi HC

The Delhi High Court has held that the fees paid by IPR law firm Remfry & Sagar to acquire the goodwill vested in a company run by the family members of its deceased founder, is a business expense deductible under Section 37 of the Income Tax Act.A division bench of Justices Yashwant Varma and Ravinder Dudeja observed, “the primary, nay, sole purpose for incurring expenditure...

Familial Relationship Between Prosecutrix And Accused Doesn't Negate Possibility Of 'Promise Of Marriage': Delhi HC Refuses To Quash Rape FIR

While refusing to quash an FIR under Section 376 IPC for false promise of marriage, the Delhi High Court observed that the nature of the relationship between the parties is a crucial factor in determining whether there was any promise of marriage and whether the consent was vitiated by a misconception of fact. Justice Chandra Dhari Singh was considering the petitioner's plea to quash FIR...

Delhi High Court Asks CIC To Decide If 'Ram Janmbhoomi Teerth Kshetra' Trust Is Public Authority Under RTI Act

The Delhi High Court has directed the Central Information Commission (CIC) to decide whether “Shri Ram Janmbhoomi Teerth Kshetra” trust is a public authority under Section 2(h) of the Right to Information Act, 2005.Justice Sanjeev Narula directed the CIC to decide the question after affording opportunity of hearing to the RTI applicant Neeraj Sharma as well as the Public Information...

Delhi High Court Reschedules Date Of Elections To All Bar Associations To February 28

The Delhi High Court has rescheduled the date of elections to all Bar Associations in the national capital from February 07 to February 28, 2025. A full bench comprising Justice Yashwant Varma, Justice Rekha Palli and Justice C Hari Shankar noted that in a resolution passed by the High Court's Security Committee last year, it was resolved that all the Election Commissioners, Returning...

Delhi High Court Refuses Urgent Hearing Of Former Judge's Plea Against Political Parties Over 'Cash-Oriented Schemes'

The Delhi High Court on Monday refused urgent hearing of a plea filed against the Bhartiya Janata Party (BJP), Aam Aadmi Party (AAP) and Indian National Congress (INC) over their political promises to distribute cash to the voters in the upcoming Assembly polls, alleging that it falls within the meaning of “corrupt practices.”A division bench comprising Chief Justice Devendra Kumar...

Delhi High Court Issues Summons To Congress Leader Shashi Tharoor In Defamation Suit By BJP's Rajeev Chandrasekhar

The Delhi High Court on Monday issued summons to Congress leader Shashi Tharoor in a defamation suit filed against him by former Union Minister and BJP leader Rajeev Chandrasekhar.Justice Purushaindra Kumar Kaurav issued summons in the suit and listed the matter before the joint registrar on April 28. “Let the plaint be registered as a suit. Issue summons, returnable by April. List on April...

Delhi High Court Monthly Digest: January 2025 [Citations 1 - 118]

Citations 2025 LiveLaw (Del) 1 to 2025 LiveLaw (Del) 118NOMINAL INDEXABC v. UNION OF INDIA AND ORS 2025 LiveLaw (Del) 1SMITA KUMARI RAJGARHIA v. GOVT. OF NCT OF DELHI 2025 LiveLaw (Del) 2RAHUL MISHRA & ANR. v. JOHN DOE & ANR 2025 LiveLaw (Del) 3Sumit Bharana v. UoI 2025 LiveLaw (Del) 4M/S G.S Industries v. Commissioner Of Central Tax And Gst, Delhi (West) 2025 LiveLaw (Del) 5The...

Financial Misconduct In Government Service Warrants Dismissal; No Compassionate Allowance For Acts Of Moral Turpitude: Delhi HC

Delhi High Court: A Division Bench of Justices Navin Chawla and Shalinder Kaur upheld the dismissal of a Pay Clerk (Central Reserve Police Force) who was charged with financial misconduct and forgery. The court found that tampering with government records and misappropriation of funds constituted grave offenses that warranted his dismissal from service. The court also rejected the...