Delhi High Court

93,877 judgments

Year:

M/s Maple Technologies Ltd. v. Topline Buildtech Pvt. Ltd. & Others

05 Sep 2023 · Sudhir Kumar Jain · 2023:DHC:6670
Cites 1 · Cited by 0

The Delhi High Court upheld the summoning order under Section 138 NI Act, holding that defences regarding cheque issuance as security and loan write-back are factual disputes for trial and cannot be decided at the summoning stage.

criminal appeal_dismissed Significant Section 138 Negotiable Instruments Act Cheque dishonour Summoning order Rebuttable presumption

Principal Commissioner of Income Tax v. C J International Hotels Ltd.

05 Sep 2023 · Rajiv Shakdher; Girish Kathpalia

The Delhi High Court condoned delay in refiling income tax appeals but dismissed them as the issues were covered by a prior decision against the revenue, with no substantial question of law arising.

tax appeal_dismissed condonation of delay income tax appeal house property income Income Tax Appellate Tribunal

Raminder Singh v. Assistant Commissioner of Income Tax Circle 52(1) New Delhi

05 Sep 2023 · Vibhu Bakhru; Amit Mahajan · 2023:DHC:6672-DB

The Delhi High Court held that the notice under Section 148 of the Income Tax Act was validly issued within the limitation period after excluding the time allowed to respond under Section 148A, dismissing the petitioner's challenge to the reopening of assessment.

tax petition_dismissed Significant Section 148 Income Tax Act Section 148A Income Tax Act Section 149 Income Tax Act limitation period

Nitesh Arora and Ors. v. State of Govt of NCT Delhi

05 Sep 2023 · Dinesh Kumar Sharma · 2023:DHC:7143

The Delhi High Court quashed an FIR under Sections 498A, 406, and 34 IPC arising from matrimonial disputes based on an amicable settlement and mutual divorce, exercising its inherent powers under Section 482 CrPC.

criminal petition_allowed Significant Section 482 CrPC quashing of FIR Section 498A IPC matrimonial dispute

Topline Buildtech Pvt. Ltd. & Others v. State & Another

05 Sep 2023 · Sudhir Kumar Jain · 2023:DHC:6669
Cites 1 · Cited by 0

The Delhi High Court dismissed the petition to quash the summoning order under section 138 NI Act, holding that disputed issues of repayment and cheque validity are to be decided at trial and that security cheques can be enforced if the underlying debt remains unpaid.

criminal petition_dismissed Significant Section 138 Negotiable Instruments Act Section 139 NI Act presumption security cheque summoning order

M/s Maple Technologies Ltd. v. M/s Topline Buildtech Pvt. Ltd. & Others

05 Sep 2023 · Sudhir Kumar Jain · 2023:DHC:6671
Cites 1 · Cited by 0

The Delhi High Court upheld the summoning order under Section 138 NI Act, holding that cheques issued as security become enforceable if the loan is unpaid, and defenses on validity and liability are to be examined at trial.

criminal appeal_dismissed Significant Section 138 Negotiable Instruments Act Cheque dishonour Summoning order Security cheque

Rakesh Kumar Mohindroo v. Income Tax Officer Ward 59(3) Delhi and Anr

05 Sep 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:6521-DB

The Delhi High Court directed the Income Tax Officer to provide material supporting allegations of a fictitious loan, allow the petitioner to respond, and hold a personal hearing before framing an assessment order under Section 148A.

tax other Significant Income Tax Act Section 148A Accommodation entry Fictitious loan

Best Crop Science Pvt. Ltd. v. Superintendent, CGST, Delhi West and Ors.

05 Sep 2023 · Vibhu Bakhru; Amit Mahajan · 2023:DHC:6528-DB

The Delhi High Court held that a show cause notice issued beyond six months from the seizure or order of prohibition under Section 67 of the CGST Act is not invalid, rejecting the petitioner's limitation challenge.

tax petition_dismissed Significant Section 67 CGST Act search and seizure order of prohibition show cause notice

The Pr. Commissioner of Income Tax -5 v. Jubilant Energy Kharsang (P) Ltd.

05 Sep 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:6942-DB

The Delhi High Court dismissed the revenue's appeal against the ITAT order for AY 2008-09, holding that claims for statutory dues excluded from an NCLT-approved insolvency resolution plan are not maintainable post-approval.

tax appeal_dismissed Significant Income Tax Appeal Corporate Insolvency Resolution Process National Company Law Tribunal Resolution Plan

Orion Security Solutions P. Ltd v. DCIT Circle 19 (1) New Delhi

05 Sep 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:6625-DB

The Delhi High Court held that tax recovery pending appeal cannot exceed 20% of the crystallized tax demand as per the assessment order, including adjustments for TDS and TCS, and directed refund of excess amounts recovered.

tax petition_allowed Significant CBDT Office Memorandum 29.02.2016 tax demand recovery 20% recovery limit Assessment Year 2021-22

Vikas Gupta v. Govt of NCT of Delhi

05 Sep 2023 · Dinesh Kumar Sharma · 2023:DHC:6757

The Delhi High Court quashed an FIR under sections 498A, 406, 34 IPC and Dowry Prohibition Act following an amicable settlement and mutual divorce between the parties, exercising its inherent powers under Section 482 CrPC.

criminal petition_allowed Significant Section 482 CrPC quashing of FIR matrimonial dispute 498A IPC

Shubham Chhillar v. State and Ors.

05 Sep 2023 · Dinesh Kumar Sharma · 2023:DHC:6986

The Delhi High Court quashed an FIR under Sections 279, 337, and 338 IPC based on an amicable settlement between the parties and exercised its inherent powers under Section 482 CrPC.

criminal petition_allowed Section 482 CrPC quashing of FIR amicable settlement Sections 279 IPC

The Pr. Commissioner of Income Tax -6 v. Mentor Graphics (India) Pvt. Ltd.

05 Sep 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:6945-DB

The Delhi High Court dismissed the revenue's appeal challenging the Tribunal's exclusion of certain comparables in transfer pricing for AY 2008-09, holding that the Tribunal's factual findings are final and no substantial question of law arises.

tax appeal_dismissed transfer pricing comparables Income Tax Appellate Tribunal segmental data

Surestha v. State (NCT of Delhi)

05 Sep 2023 · Dinesh Kumar Sharma · 2023:DHC:6689

The Delhi High Court disposed of the anticipatory bail application in a case involving assault on a minor, directing the petitioner to cooperate with investigation and allowing arrest only after four weeks’ notice.

criminal other anticipatory bail Section 438 CrPC POCSO Act juvenile justice

M/S Topline Buildtech Pvt. Ltd & Others v. State and Another

05 Sep 2023 · Sudhir Kumar Jain · 2023:DHC:6661
Cites 1 · Cited by 0

The Delhi High Court upheld the summoning order under Section 138 NI Act, holding that alleged theft and invalidity of cheques are defenses to be examined at trial, not at the cognizance stage.

criminal appeal_dismissed Significant Section 138 Negotiable Instruments Act summoning order stolen cheque stop payment instruction

Pr. Commissioner of Income Tax-7 v. Pepsico India Holding Pvt. Ltd.

05 Sep 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:6933-DB

The Delhi High Court held that provident fund deposits made on the next working day following a national holiday due date qualify for deduction under the Income Tax Act, but deposits beyond the due date cannot be claimed merely because they precede filing of the return.

tax appeal_closed_with_mixed_decision Significant Income Tax Act 1961 Section 36(1)(5)(A) Provident Fund deduction due date

M/S Topline Buildtech Pvt. Ltd & Others v. State and Another

05 Sep 2023 · Sudhir Kumar Jain · 2023:DHC:6662
Cites 1 · Cited by 0

The Delhi High Court upheld the summoning order under Section 138 NI Act, holding that defenses regarding stolen cheque and stop payment cannot be adjudicated at the summoning stage and must be raised during trial.

criminal appeal_dismissed Significant Section 138 Negotiable Instruments Act Summoning order Cheque dishonour Payment stopped by drawer

Sh. Mukesh Pal & Anr. v. The State (NCT of Delhi) & Anr.

05 Sep 2023 · Dinesh Kumar Sharma · 2023:DHC:7068

The Delhi High Court quashed a criminal FIR under multiple IPC sections based on an amicable settlement between parties, exercising its inherent jurisdiction under Section 482 CrPC.

criminal petition_allowed Section 482 CrPC quashing of FIR amicable settlement mediation

Haldiram India Pvt Ltd v. S K Foods and Beverages

05 Sep 2023 · C. Hari Shankar · 2023:DHC:6646

The Delhi High Court dismissed the defendant's frivolous application under Section 340 Cr.P.C. alleging fabrication by the plaintiff in civil proceedings, holding that misuse of criminal provisions in civil disputes is an abuse of process.

civil petition_dismissed Significant Section 340 Cr.P.C. fabrication of evidence Order XXXIX Rule 2A CPC abuse of process

M/S G.D. GOENKA PVT. LTD. v. SHRI TIKAM CHAND EDUCATIONAL AND CHARITABLE TRUST & ANR.

05 Sep 2023 · Jyoti Singh · 2023:DHC:6810

The Delhi High Court appointed an independent sole arbitrator under Section 11(6) of the Arbitration and Conciliation Act, 1996 to adjudicate disputes arising from a MoU, without expressing any opinion on the merits.

civil appeal_allowed Arbitration and Conciliation Act, 1996 Section 11(6) Section 12(1) appointment of arbitrator