Designated Authority Under Direct Tax Vivad Se Vishwas Act Cannot Reopen Assessment After Issuance Of Final Certificate: Delhi HC Reiterates

The Delhi High Court has reiterated that a designated authority under the Direct Tax Vivad Se Vishwas Act, 2020 cannot reopen an assessment after a final certificate is issued under Section 5 of the Act and all disputes with regard to the 'tax arrear' stand concluded. Section 5 stipulates a designated authority to determine the amount payable by a declarant under the Act within 15 days...

Co-Accused Can Apply Separately For Compounding Of Offences Committed By Company Or HUF Under Income Tax Act: Delhi High Court

The Delhi High Court has held that co-accused are entitled to apply separately for compounding of offences committed by a Company or a Hindu Undivided Family under the Income Tax Act, 1961. A division bench of Acting Chief Justice Vibhu Bakhru and Justice Tushar Rao Gedela ruled that the co-accused need not await filing of application for compounding by the company or the HUF. In...

Delhi High Court Reserves Verdict On Plea Challenging CAT 2024 Results

The Delhi High Court has reserved verdict on a petition challenging the results of Common Admission Test (CAT) 2024 for admissions in top management institutes.Justice Tara Vitasta Ganju reserved judgment in the plea moved by a candidate, Aditya Kumar Mallick, who is aggrieved with an incorrect answer to Question No. 18 from Verbal Ability and Reading Comprehension Portion, thereby affecting...

Delhi High Court Quarterly Digest: October To December, 2024 [Citations 1081 - 1394]

Citations 2024 LiveLaw (Del) 1081 to 2024 LiveLaw (Del) 1394NOMINAL INDEXJamshed Ansari V. State (GNCT Of Delhi) & Commissioner Of Police, Delhi 2024 LiveLaw (Del) 1081NARENDER MEENA v. CBI 2024 LiveLaw (Del) 1082SUSHMA v. STATE NCT OF DELHI 2024 LiveLaw (Del) 1083Designarch Consultants Pvt Ltd And Anr vs. Jumeirah Beach Resort LLC 2024 LiveLaw (Del) 1084Shobha gupta vs bar council of...

S.28 Customs Act | Keeping Matter In Call Book, Taking It Up After Several Years Is Not Permissible: Delhi HC Quashes SCN

The Delhi High Court has cautioned the Customs Authorities against keeping show-cause notices pending in call-book only to take them up after several years, leaving the assessee in lurch. A division bench of Justices Prathiba M. Singh and Amit Sharma observed that in the absence of any “glaring impossibility”, such an approach of the authorities would not be permissible. In the...

Delay In Filing Certified Copy Of Impugned Order Doesn't Render Appeal Filed Electronically U/S 107 CGST Act Time-Barred: Delhi HC

The Delhi High Court has held that delay in filing certified copy of impugned order in an appeal preferred by Assessee under Section 107 of the Central Goods and Services Tax Act, 2017 would not render the appeal time-barred, if it was filed online within prescribed time. A division bench of Justices Prathiba M. Singh and Amit Sharma reasoned, “the condition to physically file...

Delhi High Court Annual Digest 2024: Part II [Citations 401 - 800]

Citations 2024 LiveLaw (Del) 401 to 2024 LiveLaw (Del) 800Whether Non-Filing Of 'Statement Of Truth' Along With A Petition U/S 34 Of A&C Act Makes The Filing Non-Est? Delhi High Court Refers Question To Larger Bench For Clarification In View Of Conflicting ViewsCase Title: BBNL v. Sterlite Technologies LtdCitation: 2024 LiveLaw (Del) 401The Single Bench of Justice Prateek Jalan has...

Delhi High Court Passes John Doe Order To Protect Trademark, Artistic Works Of Fashion Designer Rahul Mishra

The Delhi High Court has passed a john doe order in order to protect the copyright in the original artistic work as well as trademark registered in favour of Indian fashion designer Rahul Mishra. Justice Amit Bansal restrained the sale, manufacturing and advertising counterfeit dresses and outfits, replicas of Mishra's designs, under the registered trademark “Rahul Mishra”, in any...

Delhi High Court Orders Immediate Construction, Repair Of District Courts Washrooms; Calls For Uniform Standard Of Hygiene

The Delhi High Court has directed immediate construction and repair work of washrooms in the district courts.Justice Sanjeev Narula said that the direction shall apply to male, female and handicapped washrooms in the District Courts to ensure a uniform standard of hygiene and functionality.The Court directed Delhi Government's PWD to forthwith commence construction and repair work for...

Delhi High Court Directs Medical Treatment For HIV Positive Trans Woman Without Insisting On ID Proof

The Delhi High Court has directed Lok Nayak Hospital to provide medical treatment for a trans woman who tested HIV positive, without demanding from her identification documents.Justice Sanjeev Narula issued notice on the plea moved by the trans woman claiming that she tested positive for HIV after being sexually abused by various people. Her counsel submitted that the hospital in...

Delhi High Court Half Yearly Digest: July To December 2024 [Citations 734 - 1394]

Citations 2024 LiveLaw (Del) 734 to 2024 LiveLaw (Del) 1394NOMINAL INDEXLAKSHMI MURDESHWAR PURI v. SAKET GOKHALE 2024 LiveLaw (Del) 734 K Kavitha v. CBI, ED 2024 LiveLaw (Del) 735 Bibhav Kumar v. State 2024 LiveLaw (Del) 736 RAKESH YADAV & ORS. v. STATE OF NCT OF DELHI & ANR. 2024 LiveLaw (Del) 737 X Corp v. Rajat Sharma 2024 LiveLaw (Del) 738 CAPTAIN DEEPAK KUMAR v. ELECTION...

Delhi HC Temporarily Restrains Telugu Actor Manoj Manchu From Making Defamatory Statements About Media Professional Vinay Maheshwari

The Delhi High Court recently directed Telugu actor Manoj Manchu and few media houses to take down tweets, posts, articles and videos containing defamatory statements against Vinay Maheshwari, a media professional who has held leadership positions in organizations such as Dainik Bhaskar Group, Sakshi Media Group and India TV.The court further granted an interim order temporarily restraining Manchu from making any defamatory statements about Maheshwari on social media and in any public...