Delhi High Court

94,906 judgments

Year:

Ornate Agencies Private Limited v. ACIT Circle 19(1) New Delhi & Anr.

24 Mar 2023 · Rajiv Shakdher; Tara Vitasta Ganju · 2023:DHC:2324-DB
Cites 0 · Cited by 7

The Delhi High Court set aside reassessment proceedings for AY 2017-18 due to lack of quantification of escaped income and absence of required approval, emphasizing that reopening cannot be based on mere change of opinion.

tax appeal_allowed Significant reassessment Section 148 Income Tax Act 1961 escaped income

DBS Bank India Limited v. State of NCT of Delhi & Anr.

24 Mar 2023 · Yogesh Khanna · 2023:DHC:2169

The Delhi High Court held that criminal proceedings pending against a bank prior to its non-voluntary amalgamation may continue against the transferee bank unless expressly abated, and stayed the summoning order against DBS Bank pending RBI's clarification on the scheme's interpretation.

criminal other Significant non-voluntary amalgamation criminal proceedings transferor bank transferee bank

Gayatri Balu v. Jawaharlal Nehru University

24 Mar 2023 · Purushaindra Kumar Kaurav · 2023:DHC:2367

The Delhi High Court set aside a disciplinary order against a JNU student for violation of natural justice, emphasizing the necessity of a fair hearing before adverse administrative action.

administrative appeal_allowed Significant natural justice audi alteram partem disciplinary proceedings Show Cause Notice

Sandeep Kumar v. Union of India & Anr

24 Mar 2023 · Suresh Kumar Kait; Neena Bansal Krishna · 2023:DHC:2157-DB

The Delhi High Court clarified that compulsory retirement with pensionary benefits does not amount to a stigma but refused to reinstate the petitioner or grant further benefits.

administrative petition_dismissed compulsory retirement pensionary benefits stigma service restoration

Reliance General Insurance Co Ltd v. Veena Yadav & Ors.

24 Mar 2023 · Manoj Kumar Ohri · 2023:DHC:2756

The Delhi High Court dismissed the insurer's appeal under Section 30 of the Employees’ Compensation Act, holding that the employer-employee relationship was admitted and the scope of appeal is limited to substantial questions of law, thereby upholding the compensation awarded to the claimants.

labor appeal_dismissed Significant Employees’ Compensation Act employer-employee relationship appeal under Section 30 scope of appellate jurisdiction

Experion Developers Pvt Ltd v. Dy Commissioner of Income Tax

24 Mar 2023 · Vibhu Bakhru; Amit Mahajan · 2023:DHC:2401-DB

The Delhi High Court held that External Development Charges paid to Haryana Urban Development Authority are statutory fees not liable for TDS deduction under Section 194-I of the Income Tax Act, setting aside the AO's demand orders.

tax appeal_allowed Significant Tax Deducted at Source External Development Charges Section 194-I Income Tax Act, 1961

Ahlcon Public School v. Directorate of Education

24 Mar 2023 · C. Hari Shankar · 2024:DHC:2358
Cites 0 · Cited by 1

The Delhi High Court directed the Directorate of Education to decide a school’s fee increase application within four weeks, failing which the school is entitled to a 15% automatic fee hike.

administrative petition_allowed Significant Delhi School Education Act, 1973 Section 17(3) fee increase delay in administrative decision

Bhagat Singh v. Government of NCT of Delhi & Anr

23 Mar 2023 · Mini Pushkarna · 2023:DHC:2147

The Delhi High Court allowed the writ petition directing the Land & Building Department to reconsider the petitioner's application for allotment of an alternative plot after submission of requisite documents and grant an opportunity of hearing.

administrative petition_allowed alternative plot allotment Land & Building Department Surviving Member Certificate Relinquishment Deed

Smt. Gindori v. Consolidation Officer

23 Mar 2023 · Mini Pushkarna, J. · 2023:DHC:2188

The Delhi High Court directed the Consolidation Officer to dispose of the petitioner's representation regarding land dispute expeditiously following a prior remand order.

administrative petition_allowed Consolidation Officer remand functus officio revenue record correction

Savita Sardana v. Satish Paul & Ors.

23 Mar 2023 · Yashwant Varma · 2023:DHC:2040

The Delhi High Court dismissed objections claiming ownership by adverse possession in execution proceedings, holding that mere permissive possession without hostile assertion is insufficient to establish title against a registered owner.

civil appeal_dismissed Significant adverse possession Order XXI CPC execution proceedings ownership rights

Loreal India Pvt. Ltd. v. Rajesh Kumar Taneja Trading as Innovative Derma Care and Anr

23 Mar 2023 · Amit Bansal · 2023:DHC:2089
Cites 0 · Cited by 16

The Delhi High Court dismissed the petition to cancel the trademark "CLARIWASH", holding that registry errors do not invalidate registrations and that the marks in dispute are not deceptively similar.

intellectual_property petition_dismissed Significant Trademark Registration Trademark Cancellation Clerical Error Trade Marks Act 1999

South Delhi Municipal Corporation v. B N Magon

23 Mar 2023 · Najmi Waziri; Sudhir Kumar Jain

The Delhi High Court held that professional services by advocates from residential premises do not constitute taxable business activity under the DMC Act, dismissing the MCD's appeal against quashing of property tax demand.

tax appeal_dismissed Significant property tax professional activity advocates business building

Master Prakalp Sharma v. Union of India and Ors.

23 Mar 2023 · Prathiba M. Singh · 2023:DHC:2152

The Delhi High Court allowed a single parent to apply for a US passport for her minor child subject to the father's consent and conditions safeguarding parental rights and child welfare amid ongoing custody disputes.

family petition_allowed Significant minor passport issuance single parent consent US Embassy passport rules parental consent

Sandeep Aggarwal v. Union of India

23 Mar 2023 · Vibhu Bakhru; Amit Mahajan · 2023:DHC:2253-DB

Delhi High Court set aside the maximum compounding fee imposed under the Customs Act for a first-time offender and remanded the matter for reconsideration after partial payment.

administrative appeal_allowed Significant Customs Act, 1962 compounding fee Section 137(3) Customs (Compounding of Offences) Rules, 2005

M/S ERNST AND YOUNG LIMITED v. ADDITIONAL COMMISSIONER, CGST APPEALS -II, DELHI AND ANR.

23 Mar 2023 · Vibhu BakhrU; Amit Mahajan · 2023:DHC:2116-DB
Cites 0 · Cited by 1

The Delhi High Court held that professional services rendered by Ernst & Young's Indian branch to overseas entities are not intermediary services and qualify as export of services, entitling the petitioner to input tax credit refund.

tax petition_allowed Significant intermediary services export of services input tax credit refund place of supply

Intech Brinechem Limited v. DE Dietrich Process Systems India Pvt. Ltd.

23 Mar 2023 · Chandra Dhari Singh, J · 2023:DHC:2266

The Delhi High Court appointed a sole arbitrator under Section 11(6) of the Arbitration Act, holding that adherence to ICA Rules is not mandatory absent mutual consent, thereby facilitating arbitration despite procedural objections.

civil appeal_allowed Significant Arbitration and Conciliation Act, 1996 Section 11(6) Indian Council of Arbitration Rules Arbitration clause

Anil Kumar Goel v. Rekha Goel

23 Mar 2023 · Tushar Rao Gedela · 2023:DHC:2261
Cites 0 · Cited by 2

The Delhi High Court held that the petitioner is a proper party to the rent recovery suit and allowed his impleadment by setting aside the trial court's dismissal of the application under Order I Rule 10 CPC.

civil appeal_allowed Significant Order I Rule 10 CPC Order XXXIX Rule 10 CPC impleadment necessary party

Bhavya Cerations v. Delhi Development Authority & Anr.

23 Mar 2023 · Mini Pushkarna · 2023:DHC:2233

The Delhi High Court held that writ petitions challenging show cause notices under Section 4 of the Public Premises Act are not maintainable and directed petitioners to file replies and exhaust statutory remedies before the Estate Officer.

administrative petition_dismissed Public Premises (Eviction of Unauthorized Occupants) Act, 1971 Section 4 PP Act Section 15 PP Act show cause notice

OYO HOTELS AND HOMES PRIVATE LIMITED v. DEPUTY ASSISTANT COMMISSIONER OF INCOME TAX & ANR.

23 Mar 2023 · Rajiv Shakdher; Tara Vitasta Ganju · 2023:DHC:2059-DB
Cites 0 · Cited by 1

The Delhi High Court held that withholding of tax refund under Section 241A requires detailed, written reasons and prior approval, and mere issuance of scrutiny notice does not justify withholding refund.

tax other Significant Section 241A Income Tax Act withholding refund scrutiny assessment Section 143(2) notice

Lokesh Kumar Arya v. Union of India and Ors.

23 Mar 2023 · Suresh Kumar Kait; Neena Bansal Krishna · 2023:DHC:2120-DB
Cites 0 · Cited by 4

The Delhi High Court directed the respondents to consider and extend old pension scheme benefits to the petitioner if eligible, following binding precedents and applicable pension rules.

administrative other Significant old pension scheme CCS (Pension) Rules, 1972 Armed Forces pension benefits writ of mandamus