Expression “Yes” By PCIT Couldn't Be Considered A Valid Approval U/s 151 Of Income Tax Act: Delhi High Court

The Delhi High Court has held that the expression “yes” could not be considered to be a valid approval under Section 151 of the Income Tax Act.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed that the satisfaction arrived at by the prescribed authority under Section 151 of the Income Tax Act must be clearly discernible from the expression used at the...

Delhi High Court Grants Three Weeks Parole To NDPS Convict For Arranging Funds For Payment Of Fine

The Delhi High Court has granted three weeks parole to a man convicted under the NDPS Act on the ground of arranging funds for payment of fine in terms of the sentence awarded to him, as well as for re-establishing social ties with his family.Justice Anoop Kumar Mendiratta observed that there were sufficient reasons for releasing the convict on parole, subject to him furnishing a personal bond...

MLAs Not Above Law, Cooperating With Investigation Also Public Service: Delhi High Court Denies Pre-Arrest Bail To AAP's Amanatullah Khan

The Delhi High Court on Monday denied anticipatory bail to Aam Aadmi Party (AAP) MLA Amanatullah Khan in a money laundering case connected to the alleged irregularities in the Delhi Waqf Board recruitment during his chairmanship.Justice Swarana Kanta Sharma denied the relief to Khan taking note of his conduct of avoiding the repeated summons issued to him by ED and not joining the...

Sedition Case: Delhi High Court Issues Notice On Sharjeel Imam's Bail Plea

The Delhi High Court on Monday issued notice on a plea moved by Sharjeel Imam challenging a trial court order denying him statutory bail in a UAPA and sedition case.A division bench comprising of Justice Suresh Kumar Kait and Justice Manoj Jain sought response of the Delhi Police within two weeks and listed the matter for hearing in April.The case relates to the alleged inflammatory speeches...

Congress Moves Delhi High Court Against ITAT Order Refusing Stay On Recovery Of Outstanding Tax

Indian National Congress has moved the Delhi High Court challenging an order passed by the Income Tax Appellate Tribunal (ITAT) on March 08 dismissing its plea seeking stay on the recovery of outstanding tax for the assessment year 2018-19.Senior Advocate Vivek Tankha mentioned the matter before Acting Chief Justice Manmohan and Justice Tushar Rao Gedela which allowed urgent listing of the...

Proceedings Under IBC Doesn't Exclude Court Jurisdiction To Entertain Section 11 A&C Applications: Delhi High Court

The Delhi High Court single bench of Justice Sachin Datta held that proceedings contemplated in Section 14 of the Insolvency and Bankruptcy Code (IBC) do not expressly exclude the jurisdiction of the court or authorities to entertain applications under Section 11(6) of the Arbitration Act or other proceedings initiated by the corporate debtor against another party. It held that even if...

Requirement Of Pre-litigation Mediation Under Section 12-A Of Commercial Courts Act Is Mandatory: Delhi High Court

The Delhi High Court bench comprising Justice Prateek Jalan held that the requirement of pre-litigation meditation under Section 12-A of the Commercial Courts Act, 2015 is mandatory in nature. Section 12-A of the Act outlines the mandatory requirement for pre-institution mediation before filing a suit, provided urgent interim relief is not sought. The Central Government may...

Confessional Statement Of Co-Accused Under Section 50 Of PMLA Not Substantive Piece Of Evidence, Can Be Used Only For Corroboration: Delhi High Court

The Delhi High Court has said that the confessional statement of a co-accused under Section 50 of Prevention of Money-Laundering Act, 2002, is not a substantive piece of evidence and can be used only for corroboration in support of other evidence to lend assurance to the Court in arriving at a conclusion of guilt.Justice Vikas Mahajan reiterated that the statements of the witnesses recorded...

Go Air RP Unable To Undertake Regular Maintenance Of Lessors' Aircrafts: Delhi High Court Issues Show Cause Notice For Contempt

The Delhi High Court has issued a show cause notice to the Resolution Professional (RP) of crisis-hit Go Air as to why contempt proceedings be not initiated against him, observing that he was unable to undertake regular maintenance of the aircrafts of various lessors in terms of last year's judicial orders.Justice Tara Vitasta Ganju observed that the directions to provide access and inspection...

Failure To Consider Reply On Merits; Delhi High Court Quashes GST Demand Against Max Healthcare

The Delhi High Court has quashed the GST demand of Rs. 8.23 crore against Max Healthcare.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that a proper officer had to at least consider the reply on merits and then form an opinion as to whether the reply was devoid of merits. The proper officer merely held that the reply was devoid of merit, which shows that...

Regressive To Mention Only Father's Name In Educational Certificates & Degrees, Names Of Both Parents Must Be Reflected: Delhi High Court

The Delhi High Court has observed that there is no reasonable justification for only mentioning name of the father in degrees and educational certificates issued to students. “It would be clearly retrogressive if educational certificates, degrees and other such documents reflect the name only of the father of a candidate, eliminating the name of the mother. The names of both parents...

Delhi High Court Directs GST Dept. To Pay 6% Interest For Delayed IGST Refund

The Delhi High Court has directed the GST department to pay 6% interest on delayed IGST refund.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that Section 56 of the CGST/DGST Act deals with the interest on delayed refunds. It provides that if any tax ordered to be refunded under sub-section (5) of Section 54 is not refunded within 60 days from the date of...