Delhi High Court

59,687 judgments

Year:

Sabharwal Apartments Private Limited v. Assistant Commissioner of Income Tax, Circle 22-2, Delhi & Anr.

27 Sep 2022 · Manmeet Pritam Singh Arora; Manmohan · 2022:DHC:3980-DB

The Delhi High Court held that reopening of income tax assessments under Section 148 requires valid recorded satisfaction based on tangible material and procedural compliance, and quashed invalid reopening notices while condoning delays in filing petitions.

tax other Significant Section 148 Income Tax Act Reopening of assessment Assessing Officer satisfaction Judicial review

Sabharwal Apartments Private Limited v. Assistant Commissioner of Income Tax, Circle 22-2, Delhi & Anr.

27 Sep 2022 · Manmeet Pritam Singh Arora; Manmohan · 2022:DHC:3975-DB

The Delhi High Court clarified the conditions and procedural safeguards for issuance of reassessment notices under Section 148 of the Income Tax Act, granting interim reliefs and condoning delays in multiple writ petitions challenging Income Tax Department actions.

tax other Significant Income Tax Act, 1961 Section 148 Reassessment Writ Petition

Sabharwal Apartments Private Limited v. Assistant Commissioner of Income Tax, Circle 22-2, Delhi & Anr.

27 Sep 2022 · Manmeet Pritam Singh Arora; Manmohan · 2022:DHC:3973-DB

Delhi High Court consolidates multiple writ petitions challenging reassessment notices under Section 148 of the Income Tax Act post-search, affirming procedural compliance and principles of natural justice as essential for validity.

tax other Significant Income Tax Act, 1961 Section 148 Reassessment Search and Seizure

Vijay Garg v. Income Tax Officer Ward No. 30(5)

27 Sep 2022 · Manmohan; Manmeet Pritam Singh Arora · 2022:DHC:4028-DB
Cites 1 · Cited by 0

The Delhi High Court held that income tax assessment proceedings initiated during the lifetime of an assessee can validly continue against the legal heir after the assessee's death under Section 159 of the Income Tax Act, 1961.

tax petition_dismissed Significant Income Tax Act, 1961 Section 148 Section 148A(b) Section 159

Harish Chander v. D.T.C.

27 Sep 2022 · Gaurang Kanth

Delhi High Court set aside Labour Court's reinstatement order for assaulting superior, holding dismissal justified and enquiry valid despite procedural objections.

labor appeal_allowed Significant disciplinary enquiry natural justice assault on superior officer reinstatement

Sabharwal Apartments Private Limited v. Assistant Commissioner of Income Tax, Circle 22-2, Delhi & Anr.

27 Sep 2022 · Manmeet Pritam Singh Arora; Manmohan · 2022:DHC:4032-DB

Delhi High Court consolidated multiple writ petitions challenging Income Tax Department actions, affirming procedural compliance, natural justice, and judicial review principles in tax proceedings.

tax other Significant Income Tax Act, 1961 Writ petitions Interim relief Stay of proceedings

Dharampal Satyapal Limited & Anr. v. Mr. Youssef Anis Mehio & Ors.

27 Sep 2022 · Jyoti Singh · 2022:DHC:4090
Cites 1 · Cited by 0

Delhi High Court granted permanent injunction and damages against defendants for infringing the well-known RAJNIGANDHA trademark and trade dress by using deceptively similar marks, applying summary judgment under Order XIII-A CPC.

civil appeal_allowed Significant trademark infringement passing off well-known trademark trade dress

Aromatrix Flora Pvt Ltd v. Union of India & Ors.

27 Sep 2022 · Yashwant Varma · 2022:DHC:4000

The Delhi High Court held that importers may move goods from custodian to public warehouses pending FSSAI clearance under Section 49 Customs Act, but no fixed timeframe can be imposed on FSSAI for inspection and NOC issuance.

administrative petition_dismissed Significant FSSAI No Objection Certificate Customs Act 1962 Section 49 Customs Act

Rahul Khetarpal v. Vidhi Jain

27 Sep 2022 · Tara Vitasta Ganju · 2022:DHC:4158

The Delhi High Court dismissed the revision petition challenging the Family Court's guardianship order and directed the petitioner to file a visitation rights application before the Family Court for expeditious adjudication.

family appeal_dismissed visitation rights guardianship Family Court minor child

Vikas Kumar v. Union of India & Ors.

27 Sep 2022 · Suresh Kumar Kait; Saurabh Banerjee · 2022:DHC:3991-DB

The Delhi High Court directed the respondents to reconsider the petitioner’s compassionate posting request on humanitarian grounds after a fresh representation, disposing of the writ petition without quashing the original order.

administrative petition_dismissed writ of certiorari writ of mandamus compassionate posting humanitarian grounds

Sabharwal Apartments Private Limited v. Assistant Commissioner of Income Tax, Circle 22-2, Delhi & Anr.

27 Sep 2022 · Manmeet Pritam Singh Arora; Manmohan · 2022:DHC:3963-DB

Delhi High Court clarified the legal and procedural requirements for reopening income tax assessments under Section 148, emphasizing judicial review limits and safeguarding taxpayers' rights.

tax other Significant Income Tax Act, 1961 Section 148 Reopening of assessment Writ petition

Raj Kumar @ Bheema v. State of NCT of Delhi

27 Sep 2022 · Mukta Gupta; Anish Dayal · 2022:DHC:3897-DB

The Delhi High Court upheld the appellant's conviction for murder under Section 302 IPC based on credible injured witness identification and corroborative recovery and forensic evidence, dismissing the appeal.

criminal appeal_dismissed Significant Section 302 IPC identification of accused injured witness testimony recovery of weapon

Sabharwal Apartments Private Limited v. Assistant Commissioner of Income Tax, Circle 22-2, Delhi & Anr.

27 Sep 2022 · Manmeet Pritam Singh Arora; Manmohan · 2022:DHC:3964-DB

The Delhi High Court clarified the procedural and constitutional limits on Income Tax Department's powers during search and assessment proceedings, balancing Revenue authority with taxpayers' rights.

tax other Significant Income Tax Act, 1961 search and seizure procedural safeguards fundamental rights

Sabharwal Apartments Private Limited v. Assistant Commissioner of Income Tax, Circle 22-2, Delhi & Anr.

27 Sep 2022 · Manmeet Pritam Singh Arora; Manmohan · 2022:DHC:3982-DB

The Delhi High Court clarified the validity and procedural requirements for issuance of reassessment notices under Section 148 of the Income Tax Act, balancing Revenue powers with taxpayer rights.

tax other Significant Section 148 Income Tax Act Reassessment notices Limitation period Natural justice

Sabharwal Apartments Private Limited v. Assistant Commissioner of Income Tax, Circle 22-2, Delhi & Anr.

27 Sep 2022 · Manmeet Pritam Singh Arora; Manmohan · 2022:DHC:3983-DB

The Delhi High Court upheld the legality of Income Tax proceedings under Section 148, clarified the limited scope of judicial review in tax matters, and provided guidance on interim relief and condonation of delay in connected writ petitions.

tax appeal_dismissed Significant Income Tax Act, 1961 Section 148 Writ petitions Judicial review

Ramesh Kumar Dang & Ors. v. Tarun Wadhwa

27 Sep 2022 · C. Hari Shankar · 2022:DHC:4066

The Delhi High Court held that a plaint cannot be partially rejected under Order VII Rule 11 CPC and quashed the order dismissing the review application that framed an issue for dismissal of the entire suit.

civil appeal_allowed Significant Order VII Rule 11 CPC partial rejection of plaint review application specific performance

Shyam Kumar & Ors. v. State & Anr.

27 Sep 2022 · Talwant Singh · 2022:DHC:4104

The Delhi High Court quashed an FIR involving serious offences including Section 377 IPC arising from a matrimonial dispute on the basis of a voluntary settlement between the parties under its inherent powers under Section 482 CrPC.

criminal appeal_allowed Significant Section 482 CrPC quashing of FIR matrimonial dispute Section 377 IPC

Aveena Milk Products Pvt Ltd v. Niyaz Mohammad alias Mohd. Niyaz and Anr

27 Sep 2022 · Manoj Kumar Ohri · 2022:DHC:4129

The Delhi High Court dismissed the employer’s appeal under Section 30 of the Employees’ Compensation Act, upholding the compensation award to a driver injured in an accident during employment, affirming limited appellate scope to substantial legal questions only.

labor appeal_dismissed Significant Employees’ Compensation Act, 1923 Section 30 appeal employer-employee relationship vehicle ownership

Sabharwal Apartments Private Limited v. Assistant Commissioner of Income Tax, Circle 22-2, Delhi & Anr.

27 Sep 2022 · Manmeet Pritam Singh Arora; Manmohan · 2022:DHC:3954-DB

The Delhi High Court held that interim relief against Income Tax Department proceedings requires a prima facie case and balance of convenience, limiting judicial interference in tax assessments and emphasizing adherence to statutory procedures.

tax petition_dismissed Significant Income Tax Act, 1961 interim relief stay condonation of delay

Mahinder Singh v. Presiding Officer Labour Court & Anr.

27 Sep 2022 · Gaurang Kanth · 2022:DHC:3961

The Delhi High Court upheld the Labour Court's decision that the termination of an employee for assaulting his superior was justified and dismissed the writ petition challenging the termination.

labor petition_dismissed termination labour court industrial dispute assault