SC's Judgement In Abhisar Buildwell Case Doesn't Permit Reopening Of Assessments Beyond Limitation Period U/S 149(1) Of IT Act: Delhi HC

The Delhi High Court has reiterated that the Supreme Court's judgment in Abhisar Buildwell does not permit reopening of assessments under Section 147/148 of the Income Tax Act, 1961 beyond the period stipulated under Section 149(1). Section 149 lays down the time limit for issuing a notice to a taxpayer under various provisions of the Income Tax Act. Normally, no notice of reopening...

Delhi High Court Summons Spicejet Limited's CEO, COO Over Non-Payment Of Dues To Lessors

The Delhi High Court has recently summoned the CEO and COO of Spicejet Limited over non-payment of dues to lessors - Team France 01 SAS and Sunbird France 02 SAS. Justice Manmeet Pritam Singh Arora directed the Chief Operating Officer and Chief Executive Officer of Spicejet Limited to remain present in Court on January 16, 2025. “It is made clear that the request of the counsel for...

Delhi High Court Disallows Income Tax Dept From Adjusting Stayed Demand Towards Previous Refund Due To Nokia

Granting relief to telecom equipment company Nokia, the Delhi High Court disallowed the Income Tax Department from adjusting the outstanding demand raised against the company, towards a previous refund due to it. A division bench of Justices Vibhu Bakhru and Swarana Kanta Sharma pointed towards stay of recovery proceedings and said, “there is no allegation that the petitioner...

AAP MP Raghav Chadha Moves Delhi High Court Against Cancellation Of Govt Bungalow

Aam Aadmi Party MP Raghav Chadha on Monday moved the Delhi High Court challenging a letter issued by the Rajya Sabha Secretariat last year cancelling allotment of his government bungalow. The matter was listed today before a division bench comprising Justice Rekha Palli and Justice Saurabh Banerjee. Justice Palli recused from hearing the case and directed that the plea be listed before...

'Leave Encashment Can't Be Denied Merely Because Chargesheet Was Filed Against Petitioner': Delhi High Court

A Single Judge Bench of the Delhi High Court comprising Justice Jyoti Singh held that as per the CCS (Leave) Rules, 1972, the Petitioner could not be denied the grant of Leave Encashment under Rule 39(3) of the said Rules. The Petitioner was charge-sheeted for allegedly participating in a one-day protest and could not be denied the benefit of grant of Leave Encashment as no harm was...

Burden Of Establishing 'Industry' Status In Employment Dispute On Petitioner: Delhi HC

Delhi High Court: A single judge bench of Justice Girish Kathpalia upheld a Labour Court's award that rejected a worker's claims for reinstatement. It held that the worker failed to prove that Holistic Child Development India (HCDI) qualified as an “industry” within the Industrial Disputes Act, 1947. The court also found no evidence that established an employer-employee...

Error In Order Passed By Court In Arbitration Proceeding Can Be Corrected Under Sections 152, 153 Of CPC: Delhi High Court

The Delhi High Court bench of Justice Chandra Dhari Singh has held that any error in an order passed by the court in the Arbitration Proceedings can be corrected under sections 152 and 153 of the CPC provided prejudice is not caused to the other party. Brief Facts The applicant under section 11 of the Arbitration Act filed an application seeking appointment of an Arbitrator...

Delhi High Court Rejects Woman's Plea Claiming To Be Heir Of Bahadur Shah Zafar II, Seeking Possession Of Red Fort

The Delhi High Court on Friday dismissed a plea filed by one Sultana Begum, seeking possession of Red Fort, claiming herself to be the widow of the great grandson of the last Mughal emperor Bahadur Shah Zafar II.A division bench comprising of Acting Chief Justice Vibhu Bakhru and Justice Tushar Rao Gedela dismissed the appeal moved by the woman challenging a single judge order of December...

Assessee Can Confine Settlement Under Direct Tax Vivad Se Vishwas Act To Disputes Which Were Subject Matter Of Its Appeal: Delhi HC

The Delhi High Court has held that under the Direct Tax Vivad Se Vishwas Act, 2020, an Assessee is entitled to confine the settlement of disputes which were subject matter of its appeal, and exclude the disputes which were subject matter of the Revenue's appeal for the same assessment year. It thus allowed a real estate company's plea against the certificate issued by Commissioner...

Pendency Of Revenue's Appeal Regarding Classification Of Imported Goods No Ground To Insist On Provisional Assessment U/S 18 Customs Act: Delhi HC

The Delhi High Court has ruled in favour of an importer who was aggrieved by insistence on provisional assessment of duty by the Customs Department, despite an order of the CESTAT with respect to classification of its imported goods. Petitioner-company is involved in providing after sales support services of telecommunication networking equipment and had imported certain goods which...

Delhi High Court Passes John Doe Order Against Extortion Threat Of Leaking Niva Bupa Insurance Company's Customer Data

The Delhi High Court has issued a temporary injunction in favour of Niva Bupa insurance company, restraining unknown defendants from publishing, distributing or disclosing its customers' personal data in a ransomware extortion threat that sought to leak the confidential data.The Court also directed social media intermediaries including Telegram to remove access to the unknown defendant's...

Delhi High Court Issues Notice To MEA, Indian Embassy In Qatar On Plea By Father Of Incarcerated Citizen

The Delhi High Court has issued notices to the Ministry of External Affairs (MEA), Union of India and the Indian Embassy in Qatar, on a petition filed by the father of an incarcerated Indian citizen in Qatar.The petitioner sought directions to facilitate consular access for his son, Muhammed Kayalvakkath Bava, who has been serving a jail sentence in Qatar since June 2016 and is due to...