Delhi High Court

59,687 judgments

Year:

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 v. M/S JPM TOOLS LTD

26 Sep 2022 · Manmohan; Manmeet Pritam Singh Arora · 2022:DHC:3919-DB

The Delhi High Court upheld the ITAT order dismissing income tax additions under Section 68 and 153A due to lack of incriminating material and denial of cross-examination opportunity.

tax appeal_dismissed Significant Income Tax Act, 1961 Section 153A Section 68 Section 132(4)

Pr. Commissioner of Income Tax (Central)-2 v. Panchmukhi Management Services Pvt. Ltd.

26 Sep 2022 · Manmohan; Manmeet Pritam Singh Arora · 2022:DHC:3916-DB
Cites 1 · Cited by 0

The Delhi High Court dismissed the revenue's appeal, holding that reassessment for AY 2009-10 was barred by limitation as per Sections 153A and 153C of the Income Tax Act, 1961, relying on the date of recording of satisfaction.

tax appeal_dismissed Significant Income Tax Act, 1961 Section 153C Section 153A reassessment limitation period

Indiabulls Housing Finance Ltd & Ors. v. Union of India & Anr.

26 Sep 2022 · Mukta Gupta; Anish Dayal · 2022:DHC:3941-DB

The judgment record provided contains only procedural details without substantive content or reasoning.

other

Mahabir & Ors. v. Municipal Corporation of Delhi & Ors.

26 Sep 2022 · Siddharth Mridul; Amit Sharma · 2022:DHC:3950-DB

The Delhi High Court dismissed the writ petition challenging demolition of street vendors' shops held to violate vending certificate conditions, holding no illegality or fundamental rights violation in the respondents' actions.

administrative appeal_dismissed Street Vendors Act 2014 vending certificate conditions demolition of shops right to livelihood

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 v. M/S JPM TOOLS LTD.

26 Sep 2022 · Manmohan; Manmeet Pritam Singh Arora · 2022:DHC:3922-DB

Delhi High Court dismissed Revenue's appeals holding that no incriminating material was found during search to justify additions under Section 68/153A and statements without cross-examination cannot be relied upon.

tax appeal_dismissed Significant Income Tax Act, 1961 Section 68 Section 153A Section 132(4)

GMR Ambala Chandigarh Expressways Pvt Ltd v. National Highways Authority of India & Anr.

26 Sep 2022 · C. Hari Shankar · 2022:DHC:3948

The Delhi High Court upheld the arbitral award dismissing GMR's claim that improvements to existing highways constituted a prohibited bypass causing traffic diversion and breach of concession agreements, affirming risk allocation to the concessionaire.

civil appeal_dismissed Significant Concession Agreement State Support Agreement Bypass Traffic Diversion

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 v. M/S JPM TOOLS LTD.

26 Sep 2022 · Manmohan; Manmeet Pritam Singh Arora · 2022:DHC:3920-DB

Delhi High Court dismissed Revenue's appeals holding that no incriminating material was found during search to justify additions under Section 68, and statements without cross-examination cannot be relied upon.

tax appeal_dismissed Significant Income Tax Act, 1961 Section 68 Section 132(4) Section 133(6)

Saleem & Ors. v. Wahid Malik

26 Sep 2022 · C. Hari Shankar · 2022:DHC:4035
Cites 1 · Cited by 0

The Delhi High Court upheld a decree of permanent injunction protecting a respondent in peaceful possession of property against forcible dispossession, holding that possession simpliciter suffices for such relief without proof of title.

civil appeal_dismissed Significant possession permanent injunction forcible dispossession general power of attorney

Shakuntla & Anr v. Rajinder Singh Deswal

26 Sep 2022 · Amit Bansal · 2022:DHC:3861

The court held that the father's Will granted only a life interest in the property to the mother, with absolute ownership passing to the son after her death, dismissing the plaintiffs' partition suit based on the mother's Will.

civil appeal_dismissed Significant Will interpretation Life interest Absolute ownership Indian Succession Act 1925

Gaurav Kumar Sharma v. Union of India & Ors.

26 Sep 2022 · Suresh Kumar Kait; Saurabh Banerjee · 2022:DHC:3900-DB

The Delhi High Court allowed withdrawal of a writ petition challenging dismissal from BSF service consequent to criminal conviction, granting liberty to revive if acquitted on appeal.

criminal appeal_allowed dismissal from service criminal conviction pending criminal appeal writ petition under Article 226

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 v. M/S JPM TOOLS LTD.

26 Sep 2022 · Manmohan; Manmeet Pritam Singh Arora · 2022:DHC:3917-DB

The Delhi High Court upheld the ITAT's order dismissing income tax additions under Section 68 due to lack of incriminating material and procedural violations in relying on untested statements.

tax appeal_dismissed Significant Income Tax Act, 1961 Section 68 Section 132(4) Section 133(6)

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 v. M/S JPM TOOLS LTD.

26 Sep 2022 · Manmohan; Manmeet Pritam Singh Arora · 2022:DHC:3923-DB

The Delhi High Court dismissed income tax appeals holding that no incriminating material was found to justify additions under Section 153A where assessments had attained finality and statements without cross-examination cannot be relied upon.

tax appeal_dismissed Significant Income Tax Act, 1961 Section 153A Section 68 Section 132(4)

Paramount Polymers Pvt Ltd v. Assistant Commissioner of Income Tax, Circle - 19(1), New Delhi and Anr.

26 Sep 2022 · Manmohan; Manmeet Pritam Singh Arora · 2022:DHC:3913-DB

The Delhi High Court set aside the reopening order under Section 148 of the Income Tax Act for AY 2017-18 involving an amalgamated company and remanded the matter for fresh consideration.

tax other Income Tax Act, 1961 Section 148 Section 148A(d) Section 143(3)

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 v. M/S JPM TOOLS LTD.

26 Sep 2022 · Manmohan; Manmeet Pritam Singh Arora · 2022:DHC:3918-DB

The Delhi High Court upheld the ITAT's dismissal of income tax additions under Section 68 and reopening under Section 153A, holding no incriminating material was found and statements without cross-examination cannot be relied upon.

tax appeal_dismissed Significant Income Tax Act, 1961 Section 153A Section 68 Section 132(4)

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 v. M/S JPM TOOLS LTD.

26 Sep 2022 · Manmohan; Manmeet Pritam Singh Arora · 2022:DHC:3921-DB

Delhi High Court dismissed Revenue's appeals against ITAT order holding that no incriminating material was found during search to justify share capital additions under Section 68 and excluded untested statements under Section 132(4) for lack of cross-examination.

tax appeal_dismissed Significant Income Tax Act, 1961 Section 68 Section 132(4) Section 133(6)

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 v. M/S JPM TOOLS LTD.

26 Sep 2022 · Manmohan; Manmeet Pritam Singh Arora · 2022:DHC:3924-DB

Delhi High Court dismissed Revenue's appeals holding that no incriminating material was found during search to justify additions under Section 68 and statements without cross-examination cannot be relied upon.

tax appeal_dismissed Significant Income Tax Act, 1961 Section 68 Section 132(4) Section 133(6)

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 v. M/S JPM TOOLS LTD

26 Sep 2022 · Manmohan; Manmeet Pritam Singh Arora · 2022:DHC:3925-DB

The Delhi High Court dismissed income tax appeals, holding that additions under Section 68 cannot be sustained without incriminating material found during search and that statements without cross-examination cannot be relied upon.

tax appeal_dismissed Significant Income Tax Act, 1961 Section 68 Section 132(4) Section 133(6)

Dr. Asif Iqbal Siddiqui v. Govt of NCT Delhi

26 Sep 2022 · Sanjeev Sachdeva; Tushar Rao Gedela · 2022:DHC:3978-DB

The Delhi High Court dismissed the petition challenging non-recommendation for an Assistant Professor post, holding that the petitioner did not qualify based on merit and no interference in the recruitment process was warranted.

administrative appeal_dismissed recruitment recommendation merit marks

GMR Ambala Chandigarh Expressways Pvt Ltd v. National Highways Authority of India & Anr.

26 Sep 2022 · C. Hari Shankar · 2022:DHC:3947

The Delhi High Court upheld an arbitral award dismissing claims that improvements to existing highways constituted a prohibited bypass causing traffic diversion and breach of concession agreements, affirming the concessionaire's risk assumption and contractual disclaimers.

civil appeal_dismissed Significant Concession Agreement State Support Agreement Bypass Traffic Diversion

Royal Orchids v. Kulbir Singh Kohli & Anr.

26 Sep 2022 · Suresh Kumar Kait; Saurabh Banerjee · 2022:DHC:3929-DB

The Delhi High Court appointed an independent arbitrator to adjudicate disputes arising from a development agreement, dismissing the interim relief petition under Section 9 of the Arbitration and Conciliation Act, 1996.

civil appeal_allowed Arbitration and Conciliation Act, 1996 Section 9 petition Section 11 appointment Memorandum of Understanding