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Brij Bhushan Kathuria v. Union of India & Ors.

Delhi High Court · 24 Mar 2023 · 2023:DHC:2220

The Delhi High Court held that a Look Out Circular cannot restrict the travel of an independent director without a cognizable offence, modifying the LOC to allow free travel subject to periodic reporting and undertakings.

administrative petition_allowed

Raj Kumar Gandhi v. Chand Rattan Bagri & Anr

Delhi High Court · 24 Mar 2023 · 2023:DHC:2338

The Delhi High Court directed the Trial Court to prioritize and expeditiously dispose of pending interlocutory applications under Orders XXXIX Rule 10, 1 Rule 10, and XII Rule 6 of CPC without adjournments.

civil petition_allowed

Sanjay Rathore v. Union of India

Delhi High Court · 24 Mar 2023 · 2023:DHC:2160-DB

The Delhi High Court dismissed the writ petition challenging the discharge order and declined to interfere with the Armed Forces Tribunal's interim order, holding that the discharge is subject to the Tribunal's final decision.

administrative petition_dismissed

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

Delhi High Court · 24 Mar 2023 · 2023:DHC:2324-DB

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

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

Delhi High Court · 24 Mar 2023 · 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

Gayatri Balu v. Jawaharlal Nehru University

Delhi High Court · 24 Mar 2023 · 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

Sandeep Kumar v. Union of India & Anr

Delhi High Court · 24 Mar 2023 · 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

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

Delhi High Court · 24 Mar 2023 · 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

Experion Developers Pvt Ltd v. Dy Commissioner of Income Tax

Delhi High Court · 24 Mar 2023 · 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

Punjab National Bank v. Assistant Commissioner of State Tax & Ors.

High Court of Bombay · 24 Mar 2023

The Bombay High Court held that a secured creditor with a registered security interest under SARFAESI Act has priority over State Tax Authority's attachment under MVAT Act when the latter fails to register its charge with CERSAI, quashing the attachment order and directing transfer of the secured asset to auction purchasers.

civil appeal_allowed

Ravindra Arvind Bande v. Vijaya Manohar Bande

High Court of Bombay · 24 Mar 2023

The High Court quashed the cancellation of the petitioner’s market stall licence for failure to provide a hearing, upheld the finality of appellate orders under the Act, and remitted the matter for fresh decision with due process.

administrative appeal_allowed

Mansi Bhavin Dharani v. Bhavin Jagdish Dharani

High Court of Bombay · 24 Mar 2023

The Bombay High Court set aside a Family Court decree of divorce granted on admission due to lack of unequivocal admission and directed the petition to be heard on merits.

family appeal_allowed

Uday Padmakar Sirsat v. Rupali Uday Sirsat

High Court of Bombay · 24 Mar 2023

The Bombay High Court upheld a divorce decree on grounds of mental cruelty under Section 13(1)(ia) of the Hindu Marriage Act, confirming the return of the wife’s streedhan and rejecting the husband’s appeal.

family appeal_dismissed

Vinay Minda v. Income Tax Commissioner

Supreme Court of India · 24 Mar 2023

The Supreme Court held that the two-year limitation period for reassessment following search and seizure under the Income Tax Act begins from the date of the last panchnama prepared, not the date of the last search warrant.

tax appeal_dismissed

Anil Minda and Others v. Commissioner of Income Tax

Supreme Court of India · 24 Mar 2023

The Supreme Court held that the two-year limitation period for block assessments under Section 158BE of the Income Tax Act begins from the date of the last Panchnama drawn, not the date of the last search authorization.

tax appeal_dismissed

Vinil Minda v. Income Tax Commissioner

Supreme Court of India · 24 Mar 2023

The Supreme Court held that the two-year limitation period for lock-in assessments under the Income Tax Act begins from the date of the last panchnama prepared during the search, not from the date of the last search authorization.

tax appeal_allowed

Anil Minda and Others v. Commissioner of Income Tax

Supreme Court of India · 24 Mar 2023

The Supreme Court held that the two-year limitation period for block assessments under Section 158BE of the Income Tax Act starts from the date of the last Panchnama drawn, not the last search authorization.

tax appeal_dismissed

State of Tripura v. Chandan Deb

Supreme Court of India · 24 Mar 2023

The Supreme Court upheld the validity of Rule 3A(2) of the Tripura Sales Tax Rules, 1976 as a valid machinery provision for tax deduction at source on transfer of right to use goods, reversing the High Court's declaration of ultra vires.

tax appeal_allowed

The State of Tripura v. Chandan Deb

Supreme Court of India · 24 Mar 2023

The Supreme Court upheld the validity of Rule 3A(2) of the Tripura Sales Tax Rules, 1976 as a valid machinery provision for tax deduction at source, reversing the High Court's declaration of ultra vires and affirming tax liability on transfer of right to use goods under the Tripura Sales Tax Act, 1976.

tax appeal_allowed

Anil Kumar v. State of Haryana

Supreme Court of India · 24 Mar 2023 · 2023 INSC 296

The Supreme Court held that parole periods granted under lawful authority do not count towards the total sentence period, dismissing the convict's petition challenging this exclusion.

criminal petition_dismissed