DELHI HIGH COURT

Breaking: Income Tax Notices Issued Against Deceased Person Are Null And Void- Delhi High Court

Breaking: Income Tax Notices Issued Against Deceased Person Are Null And Void- Delhi High Court

In the case of Dharamraj vs. Income Tax Officer, the Delhi High Court has held that: 10.) In the present case also, as the notice under Section 148 of the Act was issued against a dead person, the same is null and void and all consequent proceedings/orders, including the assessment order and the subsequent notices, …

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Assessee Can Demand Personal Hearing in Faceless Assessment Due To Mandatory Requirement u/s 144B Of Income Tax Act- Delhi High Court

Assessee Can Demand Personal Hearing in Faceless Assessment Due To Mandatory Requirement u/s 144B Of Income Tax Act- Delhi High Court

In the case of Bharat Aluminium Company Ltd. vs Union Of India & Ors., the Delhi High Court has held that: Consequently, this Court is of the opinion that an assessee has a vested right to personal hearing and the same has to be given, if an assessee asks for it. The right to personal …

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Delhi High Court Quashes Notices Issued U/S 148 Of The Income Tax Act

On 15th December 2021, the Delhi High Court has quashed notices issued under section 148 of the Income Tax Act (issued on or after 1st April 2021). The court said: “Keeping in view the aforesaid conclusions, Explanations A(a)(ii)/A(b) to the Notifications dated 31st March, 2021 and 27th April, 2021 are declared to be ultra vires …

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Breaking: Delhi High Court Quashes Notices Issued Under Section 148 Of The Income Tax Act

Breaking: Delhi High Court Quashes Notices Issued Under Section 148 Of The Income Tax Act

On 15th December 2021, the Delhi High Court has quashed notices issued under section 148 of the Income Tax Act (issued on or after 1st April 2021). The court said: “Keeping in view the aforesaid conclusions, Explanations A(a)(ii)/A(b) to the Notifications dated 31st March, 2021 and 27th April, 2021 are declared to be ultra vires …

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Delhi High Court

Delhi High Court Bars JBMR Enterprises from Using Brand Name ‘Khadi’

Delhi High Court has directed a Ghaziabad-based trader, who indulged in fraudulent manufacturing and selling of counterfeit Khadi Prakritik Paint, to stop all such activities immediately. The court noted that the defendant JBMR Enterprises, owned by one Umesh Pal, has indulged in “counterfeiting” by illegally using the “Khadi” brand name and copying the name and …

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DELHI HIGH COURT

Imposition of IGST on Import of Oxygen Concentrators as Gift for Personal Use is Unconstitutional: Delhi High Court

Case: Gurcharan Singh v/s Union of India The petitioner had argued that the imposition of IGST on the import of oxygen/oxygen generators as gift for personal use not only violated Article 14, but also abridged the right to have oxygen, which was part of the right to life under Article 21 of the Constitution of …

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