Delhi High Court
Ambiguity In Court's Order Absolute Defence To Contempt Action: Delhi High Court
The Delhi High Court has observed that in cases of contempt of court, if the court's order or directions are unclear, this can serve as an absolute defence against a contempt action. It stated that the court's directives in relation to which breach or disobedience is alleged should be “clear and unequivocal.”The Court also observed that if there is a possibility of different...
"Personal Jewellery" Of Person Coming To India Not Subjected To Customs Duty: Delhi High Court
The Delhi High Court recently granted relief to a woman whose over 200 gm gold jewellery was confiscated by the Customs on her return from Dubai. In doing so, a division bench of Justices Yashwant Varma and Ravinder Dudeja held that “personal jewellery” which is not found to have been acquired on an overseas trip and was always a “used personal effect” of the passenger would...
S.153C Of IT Act Restricts Assessment Beyond Documents Considered By AO To Derive Satisfaction Note For Initiating Proceedings On 'Other Person': Delhi HC
The Delhi High Court has answered in the affirmative the question whether Section 153C of the Income Tax Act, 1961 restricts an assessing officer from enquiring beyond the documents considered for deriving satisfaction note for initiating assessment/ re-assessment of the 'other person'. Section 153C contains a special provision relating to assessment of 'other person', pursuant...
Centre Appoints Justice Vibhu Bakhru As Acting Chief Justice Of Delhi High Court
The Central Government has notified the appointment of Justice Vibhu Bakhru as the Acting Chief Justice of the Delhi High Court. This was after the appointment of Chief Justice Manmohan as a judge of the Supreme Court of India was notified by the Union Government.“In exercise of the power conferred by Article 223 of the Constitution of India, the President is pleased to appoint Shri...
Supreme Court Judgment In 'Arvind Kejriwal' Requiring ED To Supply 'Reasons To Believe' To Arrestee Cannot Apply Retrospectively: Delhi HC
The Delhi High Court has held that the condition of supplying the “reasons to believe” by ED to a person arrested under PMLA as a separate document as per Supreme Court's ruling in Arvind Kejriwal case ought to be applied prospectively. Justice Anish Dayal said that the ED could not be expected to comply with the additional condition, if the arrest was made in the pre-Arvind Kejriwal...
'Nation's Harmony Not So Fragile': Delhi HC Grants Interim Protection To Human Rights Activist Nadeem Khan Booked For 'Promoting Enmity'
The Delhi High Court on Tuesday granted interim protection from arrest to human rights activist Nadeem Khan who has been booked by the Delhi Police on the charges of promoting enmity and criminal conspiracy after a video went viral on social media. Justice Jasmeet Singh ordered that Khan, who is the National Secretary of Association for the Protection of Civil Rights (APCR) organization, will...
Delhi High Court Issues Ex-Parte Ad Interim Injunction To Protect Personality Rights Of Renowned Cardiac Surgeon Dr Devi Shetty
The Delhi High Court has issued a temporary injunction to protect the personality rights of a well-known cardiac surgeon and chairman of Narayana Hrudayalaya Ltd Dr. Devi Prasad Shetty. The High Court further restrained known and unknown individuals from infringing the trademarks of Narayana Hrudayalaya Ltd. Justice Mini Pushkarna was considering the plea of Dr. Devi Prasad Shetty (plaintiff...
AO Cannot Assess 'Other Incomes' If No Addition Is Made On Account Of 'Reasons' For Which Reassessment U/S 147 Of IT Act Was Initiated: Delhi HC
The Delhi High Court has made it clear that an Assessing Officer (AO) cannot assess other incomes of an Assessee in a case where no addition is made on account of the “reasons” for which reassessment under Section 147 of the Income Tax Act, 1961 was initiated. Section 147 empowers the AO to assess or reassess income and also any other income, if he has “reason to believe” that...
Finance Act, 2013 | Audit Report Determining Tax Liability Doesn't Bar Eligibility Under Voluntary Compliance Encouragement Scheme: Delhi HC
The Delhi High Court has held that an audit report determining liability towards tax dues is not a notice or an order of determination as contemplated under Section 106(1) of the Finance Act, 2013. Section 106 talks about Person who may make declaration of tax dues. Sub-section (1) states that any person may declare his tax dues in respect of which no notice or an order of...
Delhi HC Allows Invocation Of Arbitration Clause After 10 Yrs, Says That Scope Of S.11(6) Plea Is Limited To Ascertaining Existence Of Agreement
The Delhi High Court Bench of Justice Sachin Datta has held that the scope of the present proceedings is confined to ascertaining the existence of the arbitration agreement. Also, the objections raised by the respondent regarding the limitation/jurisdiction would be required to be considered by a duly constituted arbitral tribunal. Brief Facts: The petition was filed under...
GST Department Not Empowered To Issue Notices In Name Of Non-Existent Entity Post Amalgamation: Delhi High Court
The Delhi High Court has made it clear that neither Section 160 nor Section 87 of the Central Goods and Services Tax Act, 2017 enable the Department to issue notice in the name of an entity which ceased to exist post amalgamation. Section 160 is pari materia to Section 292-B of the Income Tax Act, 1961 which provides that no notice or assessment or any proceedings can be deemed to...
