Delhi High Court
SCN, Penalty Order For TDS Violations Issued In Previous Name Of Company Is Clerical Error, Can Be Rectified U/S 292-B Of Income Tax Act: Delhi HC
The Delhi High Court has made it clear that incorrect mention of assessee's name in a notice issued to it for default in deduction of tax at source is a mere clerical error. A division bench of Justices Yashwant Varma and Ravinder Dudeja thus held that show cause notice and penalty order passed under the previous name of a company cannot be rendered void. “In the light of the...
What Legal Protections Should Be Granted To 'Blacklisted' OCI Cardholders Allegedly Involved In Anti-National Activities? Delhi HC Answers
The Delhi High Court has explained the legal protections afforded to Overseas Citizens of India (OCI) cardholders against whom backlisting orders are issued in circumstances involving allegations of anti-national activities against them.Justice Sanjeev Narula observed that since provisions of both Citizenship Act and Foreigners Act apply to OCI cardholders, a harmonious construction is...
When Is Action For Imposition Of Penalty 'Initiated' U/S 271C Of Income Tax Act For Failure To Deduct Tax At Source: Delhi HC Explains
The Delhi High Court recently explained when an action for imposition of penalty under Section 271C of the Income Tax Act, 1961 can be said to have been “initiated”. Section 217 states that if any person fails to deduct the whole or any part of the tax at source (TDS), he shall be liable to pay a penalty equal to the amount of the tax which he failed to deduct as aforesaid. The...
Scope Of Examination U/S 11 Of Arbitration Act Confined To Existence Of Arbitration Agreement: Delhi High Court
The Delhi High Court bench of Justice Sachin Datta affirmed that when a non-signatory person or entity is arrayed as a party at Section 8 or Section 11 stage of the Arbitration Act, the referral court should prima facie determine the validity or existence of the arbitration agreement, as the case may be, and complex issue like whether the non-signatory is bound by the arbitration...
Delhi High Court Presumes Man Dead Who Went 'Missing' During COVID-19 From LNJP Hospital, Grants ₹5 Lakh Compensation To Wife
Presuming a man dead who purportedly went missing during the second wave of COVID-19 pandemic from Lok Nayak Jai Prakash (LNJP Hospital, the Delhi High Court has recently granted Rs. 5 lakh ex-gratia compensation to his wife.A division bench comprising Justice Prathiba M Singh and Justice Amit Sharma clarified that the payment shall not be in any manner construed as a liability or admission...
Delhi High Court Issues Directions To Family Courts For Dissolution Of Muslim Marriage On Basis Of Talaq Nama, Mubarat Agreement, Etc.
The Delhi High Court has passed directions for guidance of family courts in the national capital while dealing with any petition filed under Section 7 of the Family Courts Act for dissolution of marriage through extra-judicial divorce under the Muslim Personal Law.A division bench comprising of Justice Rekha Palli and Justice Saurabh Banerjee directed that the Family Court, after issuing...
[S.263 IT Act] Revisionary Power Can Be Invoked When Order Meets Twin Conditions Of Being Erroneous, Prejudicial To Interest Of Revenue: Delhi HC
The Delhi High Court has held that in order to invoke Section 263 of the Income Tax Act, 1961, the Principal Commissioner must satisfy “twin conditions”, i.e. form an opinion that the order passed by the Assessing Officer is “erroneous” and “prejudicial” to the interests of the Revenue. The provision confers power of revision upon the Principal Commissioner or Commissioner,...
Multi-Clause Contracts Should Be Interpreted So That A View On Any Particular Clause Doesn't Violate Another Part Of The Contract: Delhi HC
The Delhi High Court bench of Justices Vibhhu Bakhru and Sachin Datta affirmed that the explicit terms of a contract are always the final word with regard to the intention of the parties. The multi-clause contract inter se the parties has, thus, to be understood and interpreted in a manner that any view, on a particular clause of the contract, should not do violence to another part of...
Arbitral Award Without Rationale For Damages Is Ex Facie Contrary To Settled Law, Can Be Set Aside: Delhi High Court
The Delhi High Court bench of Justice Sachin Datta has observed that any award of damages, on the touch stone of Section 73 of the Indian Contract Act, must be predicated on actual loss suffered. The court set aside the award for not disclosing the rationale for damages and, on this count, held that the award was ex facie contrary to settled law and in manifest disregard of...
Delhi High Court Orders Release Of Life Convict 26 Years After Incarceration, Calls For 'Deeper Consideration' In SRB Decisions
The Delhi High Court has ordered release of a murder convict serving life imprisonment 26 years after his incarceration by quashing the decision of Sentence Review Board (SRB) rejecting his plea for premature release by calling it arbitrary, irrational and illogical.Referring to various scholars, Justice Anish Dayal underscored that SRB procedures require “better compliance and...
'Basis For Acquittal Should Be Strictly Looked Into Before Rejection', Delhi High Court Grants Appointment To Candidate As SI
A Division Bench of the Delhi High Court comprising of Justices C Hari Shankar and Sudhir Kumar Jain set aside the Order of the Screening Committee cancelling the appointment of a candidate based on an FIR lodged against him. Despite acquittal, the Screening Committee had cancelled the Petitioner's appointment to the Post of SI. The Bench held that the Screening Committee ought to...
Forfeiture Of Earnest Money Deposit Requires Proof Of Actual Loss: Delhi High Court
The Delhi High Court bench of Justice Sachin Datta has upheld the Arbitral Award wherein the Tribunal had ordered a refund of Earnest Money Deposit (EMD) as the petitioner had failed to prove any actual loss. The court, in light of Sections 73 and 74 of the Indian Contract Act, observed that forfeiture of the EMD requires proof of actual loss. Brief Facts: The dispute arose in...