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...

Diplomatic Communications Are Sensitive, Can't Compel MEA To Deviate From Protocols: Delhi HC Declines Plea For Special Work Permit To OCI Cardholder

While rejecting the petition of an Overseas Citizen of India (OCI) seeking special work permit in foreign diplomatic mission, the Delhi High Court has observed that the Court cannot compel the Ministry of External Affairs (MEA) to appoint a foreign national.In doing so, the Court noted that diplomatic communications are sensitive and adhere to strict protocols to respect the sovereignty...

Court Which Appointed Arbitrator Has Jurisdiction To Substitute Arbitrator Or Extend Time U/S 29 Of Arbitration Act: Delhi High Court

The Delhi High Court Bench of Justice Subramonium Prasad held that the term "Court" under Section 29A must mean only to be the Court which has appointed the arbitrator and therefore the Court to extend the time or substitute the arbitrator would only be the Court which has appointed the arbitrator and no other Court. Additionally, the court held that Section 9 of the act deals...

Waqf Board Case: ED Moves Delhi High Court Against Order Releasing AAP MLA Amanatullah Khan

The Enforcement Directorate (ED) on Monday moved the Delhi High Court against a trial court order which released 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 Manoj Kumar Ohri asked the probe agency to place on record the orders passed by the trial court in...