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Pr. Commissioner of Income Tax Central v. Soul Space Projects Ltd
The Delhi High Court held that only the Assessing Officer has the statutory power to extend the timeframe for submission of a special audit report under Section 142(2C) of the Income Tax Act, and extension granted by the Commissioner of Income Tax is invalid, rendering the assessment barred by limitation.
Rohit Dixit v. State NCT of Delhi & Ors.
The Delhi High Court granted bail to the petitioner accused of rape on the pretext of marriage, citing absence of corroborative evidence and prolonged custody, without expressing opinion on merits.
Rekha Verma v. Punjab National Bank (Erstwhile Oriental Bank of Commerce)
The Delhi High Court held that physical possession by the secured creditor is not a prerequisite for filing a securitisation application under Section 17 of the SARFAESI Act, setting aside the DRAT order and restoring the appeal for fresh adjudication.
Rashmi v. Manoj
The Delhi High Court upheld the Family Court's grant of divorce on grounds of cruelty, holding that false and defamatory allegations by the wife and failure to abide by settlement terms constituted mental cruelty under Section 13(1)(ia) of the Hindu Marriage Act.
Sant Ram v. Delhi State GST & Ors.
The Delhi High Court set aside the retrospective cancellation of GST registration for lack of independent satisfaction and reasons by the Proper Officer, emphasizing the need for proper exercise of discretion under Section 29 of the CGST Act.
IFFCO TOKIO GENERAL INSURANCE CO LTD v. ASHA & ORS
The Delhi High Court upheld the Tribunal's award applying the 'pay and recover' principle where the offending vehicle lacked a valid Permit, dismissing the insurer's appeal and affirming its liability to pay compensation with a right to recover from the vehicle owner and driver.
GODADDY.COM LLC v. ASSISTANT COMMISSIONER OF INCOME TAX
The Delhi High Court held that fees received by an ICANN-accredited registrar for domain name registration services do not constitute royalty under Section 9(1)(vi) of the Income Tax Act, as the registrar does not own or transfer rights in the domain names.
Urban Improvement Trust, Alwar v. Mr. Deepak Kumar Agarwal & Anr.
The Delhi High Court dismissed the petition challenging the NCLT order directing payment of CIRP costs, emphasizing the availability of statutory appeal remedies and rejecting forum shopping.
M/S ESTER INDUSTRIES LTD. v. THE ASSESSING OFFICER, NFAC DELHI & ANR
The Delhi High Court directed the Assessing Officer to grant hearing and pass a speaking order on the disallowance of short-term capital loss under Section 94(7) of the Income Tax Act, 1961, and disposed of the writ petition with liberty to the petitioner to seek further remedies.
Sita Rani v. Union of India
The Delhi High Court dismissed the appeal against the Railway Claims Tribunal's order denying compensation, holding that the deceased was not proved to be a bonafide passenger and death due to falling from a train was not established.
Presidency Educational Society v. Delhi Development Authority
The Delhi High Court allowed the writ petition directing restoration of possession to the petitioner, holding that quashed acquisition proceedings and a registered sale deed confer valid title and that Revenue Authority jurisdiction is not ousted without documentary proof of urbanisation or Gram Sabha ownership.
Indira Gandhi National Open University v. Sharat Das and Associates Pvt Ltd
The Delhi High Court set aside the rejection of condonation of delay in re-filing a Section 34 application challenging an arbitral award, remanding the matter to reconsider whether the initial filing was non est and to exercise discretion on condonation of delay.
Cuthbert Winner LLP v. The Assistant Commissioner of CGST & Anr.
The Delhi High Court directed expeditious decision on revocation of GST registration cancellation and restoration of access to GST records where cancellation was based on alleged non-existence at the principal place of business.
Manu Prashant Wig v. State (NCT of Delhi)
The Delhi High Court dismissed the bail application of a company director accused of large-scale financial fraud and absconding, emphasizing the gravity of offences and non-cooperation with investigation.
Radheyshyam v. The State of NCT of Delhi & Ors.
The Delhi High Court upheld the right of a major woman to live with her chosen husband and directed police facilitation for social acceptance, dismissing claims of illegal custody.
TATA AIG GENERAL INSURANCE CO. LTD. v. A.K. TRIPATHI & ORS.
Delhi High Court held that in motor accident claims involving a bachelor deceased, the multiplier for compensation must be based on the deceased's age, upheld the monthly income at Rs. 15,000, and enhanced the compensation accordingly.
Inderjeet Arora v. Union of India & Ors.
The Delhi High Court allowed the writ petition directing registration of a sale certificate for auctioned property, holding that non-compliance with mandatory PMLA attachment procedures invalidates the attachment and entitles the bona fide purchaser to registration.
State (NCT of Delhi) v. Raju @ Dadu @ Ram Naresh
The Delhi High Court dismissed the State's appeal against acquittal in a rape case due to contradictions in the victim's and her mother's testimonies and failure to conclusively prove the victim's age, upholding the trial court's benefit of doubt to the accused.
Aniket Jain v. Simran Singh & Ors.
The Delhi High Court dismissed a writ petition seeking Habeas Corpus and custody/visitation rights over a child, holding such disputes must be resolved by the Family Court and not via writ petitions under Article 226 or Section 482 Cr.P.C.
Ramesh Kumar Puri v. Dugar Marketing Pvt. Ltd.
The Delhi High Court dismissed the petition challenging the Commercial Court's order refusing to reject the plaint for non-disclosure of cause of action and upheld the limited scope of interference under Article 227 in commercial suits.