Delhi High Court
Refusal To Reconsider Officer's Promotion Despite Striking Down Downgraded Assessment Is Illegal: Delhi High Court
The Delhi High Court has observed that the Central Government's refusal to reconsider the promotion of an Indian army officer, despite finding that the officer's Confidential Report (CR) had been incorrectly downgraded by the Initiating Officer (IO), was arbitrary and illegal.The Court further observed that the order of the Armed Forces Tribunal to deny the promotion to the officer until a new vacancy became available, despite the Central Government's relief, was unsustainable.Background of the...
Delhi High Court Nod To Transfer Mortal Remains Of Man From UK, Notes Discrepancy In Consular Rules
The Delhi High Court has given nod for the transfer of mortal remains of a Hyderabad based man who died at Chertsey, United Kingdom last month.Justice Sanjeev Narula directed the Union Government to issue a No Objection Certificate to the wife of the deceased for transfer of her husband's mortal remains from United Kingdom to Hyderabad.The court set aside the communication passed by the Consular section of High Commission of India, London, on July 29 refusing to grant NOC for transfer of mortal...
SCN Did Not Indicate Specific Allegation Of Non-Compliance Of Statutory Provision In Invoice: Delhi High Court Quashes SCN And Restores GST Registration
Finding that no document is annexed with the impugned show cause notice (SCN) which provides any clue as to which allegation is sought to be raised against the assessee, the Delhi High Court quashed the SCN. The High Court also clarified that issuance of the show cause notice would be rendered meaningless in absence of any specific allegation. The Division Bench of Justice...
Delhi High Court Orders Removal Of Samajwadi Party Media Cell's Tweet Against Amit Malviya Accusing Him Of Sexual Misconduct
The Delhi High Court on Friday ordered removal and take down of a tweet posted by Samajwadi Party's Media Cell on X Corp, formerly Twitter, accusing BJP IT Cell head Amit Malviya of sexual misconduct. The order was passed by Justice Vikas Mahajan. Malviya was represented by Senior Advocate Arvind Nayar who pressed for an interim order directing take down of the impugned content.The suit has...
Not Mandatory To File Audit Report Along With Return, Can Be Filed Anytime Before Assessment Completion: Delhi High Court
The Delhi High Court has held that the assessee was entitled to claim deductions even where the audit report had not been filed with the return but was submitted before the assessment was completed. The bench of Justice Yashwant Varma and Justice Ravinder Dudeja has observed that Section 10B(8) is clearly couched in terms more imperative than Section 80-IA(7). This becomes manifest from a...
Delhi High Court Restores Ad-Hoc Committee Appointed By Indian Olympic Association To Run Affairs Of Wrestling Federation
The Delhi High Court on Friday restored the mandate of the ad-hoc committee appointed by the Indian Olympic Association (IOA) on December 27 last year for overseeing and taking over all the activities and management of Wrestling Federation of India (WFI).The ad-hoc committee was dissolved by IOA on March 18 after the ban on WFI was lifted in February by the United World Wrestling. Justice...
Subramanian Swamy Moves Delhi High Court Seeking Centre's Action On Complaint Against Rahul Gandhi's Citizenship
Bhartiya Janata Party (BJP) leader Subramanian Swamy has filed a petition in the Delhi High Court regarding the issue of citizenship of Congress leader Rahul Gandhi. Swamy has sought a direction on the Union Government to file a status report on his complaint against Rahul Gandhi. In August 2019, Swamy had written a letter to the Centre on alleged violations made by the Congress leader...
MCD's "Helplessness" To Take Action Against Illegal Constructions Reflects "Connivance" With Builder: Delhi High Court
The Delhi High Court disapproved the conduct of the Municipal Corporation of Delhi (MCD) for failing to take any effective actions against unauthorised constructions, despite having issued a demolition order against such illegal constructions.It remarked “This Court cannot permit a situation where rampant unauthorized construction continues to be raised with impunity, and the...
Common Order Without Satisfactorily Recording Concurrence With AO, Can't Be Considered As Valid Sanction U/s 151: Delhi High Court
Finding that the order of sanction passed by the Competent Authority is a general order of approval for 111 cases, and there was not even a whisper as to what material had weighed in the grant of approval u/s 151, the Delhi High Court held that although the PCIT is not required to record elaborate reasons, he must record satisfaction after application of mind. Since the sanction...
Breaches Of Undertaking Given Before Court Or Arbitral Tribunal Shouldn't Be Pursued Under Contempt Of Courts Act: Delhi High Court
The Delhi High Court bench of Justice Dharmesh Sharmab has held that breaches of undertakings given before a Court, or an Arbitral Tribunal should not be pursued under the Contempt of Courts Act. Instead, the High Court held that proper course of action is to seek enforcement of the arbitral award. Brief Facts: Index Hospitality Limited (Petitioner) sought to initiate...
Value Of Shares Allotted Under Employees Stock Purchase Scheme Can't Be Treated As Perquisite As Per Sec 17(2)(Iiia): Delhi High Court
While emphasizing that no tax can be levied on notional income, the Delhi High Court held that Valuation Report obtained by employer could have no application to a share which was subject to a lock-in stipulation and could not be sold in the open market. Since there was a complete embargo on the sale of those shares, the High Court held that value of shares allotted to the...
'Sad State Of Affairs': Delhi High Court Seeks SOP For Cases Of Trainees Not Commissioned In IAF After Sustaining Injuries During Training
The Delhi High Court has recently directed the Union Government to produce the Standard Operating Procedure (SOP) or guidelines framed for dealing with cases of trainees who are injured during training and are not commissioned in the Indian Air Force (IAF).A division bench comprising of Justice Rekha Palli and Justice Shailender Kaur were dealing with the case of a young woman trainee who...