Admission of Appeals As A Condition Precedent To Be Eligible For Settlement Under Vivad Se Vishwas Scheme Is Contrary To Law: Delhi High Court
2 years, 4 months ago

Admission of Appeals As A Condition Precedent To Be Eligible For Settlement Under Vivad Se Vishwas Scheme Is Contrary To Law: Delhi High Court

Live Law  

The Delhi High Court has ruled that the Central Board of Direct Taxes FAQ No. 59 of Circular No.21/2020 dated December 4, 2020, which contemplates admission of appeal before the filing of declaration as a condition precedent for the appeal to be treated as pending and eligible for settlement under the Vivad Se Vishwas Scheme is contrary to law.The division bench of. 59 of Circular No.21/2020 dated December 4, 2020, which contemplates admission of appeal before the filing of declaration as a condition precedent for the appeal to be treated as pending and eligible for settlement under the Vivad Se Vishwas Scheme is contrary to law. However, the designated authority, in view of FAQ-59 issued by CBDT vide Circular No.21/2020 dated December 4, 2020, rejected the declaration of the petitioner qua the quantum appeal. The court directed the department to treat the appeal filed against the assessment order under Section 143 for the assessment year 2014-15 before CIT on 24th May 2019 as pending as on January 31, 2020.

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History of this topic

Limitation Period For Filing Appeal U/S 61 Of IBC Commences From Date Of Order, Not From Date Of Its Receipt: NCLAT
3 weeks, 5 days ago

Limitation Period For Filing Appeal U/S 61 Of IBC Commences From Date Of Order, Not From Date Of Its Receipt: NCLAT

Live Law  

The National Company Law Appellate Tribunal New Delhi bench of Justice Ashok Bhushan, Mr. Barun Mitra and Mr. Arun Baroka has held that the limitation period for filing an appeal under section 61 of the Insolvency and Bankruptcy Code, 2016 shall commence from the date of passing of the order and not from the date when a copy of the …

S.107 CGST Act Prescribes Independent Regime Of Limitation For Filing Appeals, Application Of S.5 Limitation Act Stands Excluded: Delhi HC
1 month, 2 weeks ago

S.107 CGST Act Prescribes Independent Regime Of Limitation For Filing Appeals, Application Of S.5 Limitation Act Stands Excluded: Delhi HC

Live Law  

The Delhi High Court has held that since Section 107 of the Central Goods and Services Tax Act, 2017 prescribes an “independent regime” to determine the limitation period for filing statutory appeals, the provision for condonation of delay under Section 5 of the Limitation Act stands excluded. Once it is found that the legislation incorporates a provision which creates a …

Date Of Assessment Order Recommending Penalty For Accepting Cash Above ₹2 Lakh Not Relevant For Determining Limitation U/S 275 Of Income Tax Act: Delhi HC
1 month, 2 weeks ago

Date Of Assessment Order Recommending Penalty For Accepting Cash Above ₹2 Lakh Not Relevant For Determining Limitation U/S 275 Of Income Tax Act: Delhi HC

Live Law  

The Delhi High Court has held that the date of the assessment order, wherein an Assessing Officer recommended separate penalty proceedings against the assessee under Section 271DA of the Income Tax Act, 1961 for accepting more than ₹2 lakh in cash, is not relevant for determining the limitation period under Section 275. A division bench of Acting Chief Justice Vibhu …

Haryana REAT Dismisses TDI Infrastructure's Application For Condonation Of 193-Day Delay In Filing Appeal
1 month, 3 weeks ago

Haryana REAT Dismisses TDI Infrastructure's Application For Condonation Of 193-Day Delay In Filing Appeal

Live Law  

The Haryana Real Estate Appellate Tribunal comprising of bench of Justice Rajan Gupta and Shri Rakesh Manocha has dismissed the TDI Infrastructure application for condonation of a 193-day delay in filing the appeal before the Tribunal. Aggrieved by the order, the builder filed an appeal before the Tribunal, accompanied by an application seeking condonation of a 193-day delay in filing …

Delay Beyond 15 Days In Filing Appeal Cannot Be Condoned As Per Proviso To Section 61(2) Of IBC: NCLAT
2 months ago

Delay Beyond 15 Days In Filing Appeal Cannot Be Condoned As Per Proviso To Section 61(2) Of IBC: NCLAT

Live Law  

The NCLAT New Delhi bench of Justice Ashok Bhushan, Mr. Barun Mita and Mr. Arun Baroka has held that delay in filing an appeal beyond 15 days as per section 61 proviso of the Insolvency and Bankruptcy Code cannot be condoned. The appellant submitted that the appeal has been filed within a period of limitation that is within 45 days …

Briefing Standing Counsel, Obtaining Approvals From Officials Not 'Sufficient Cause' For Condoning Delay In Filing Appeal: Delhi High Court
2 months ago

Briefing Standing Counsel, Obtaining Approvals From Officials Not 'Sufficient Cause' For Condoning Delay In Filing Appeal: Delhi High Court

Live Law  

While rejecting an appeal moved by Delhi Government's Directorate of Education, the Delhi High Court has ruled that obtaining approvals from officials of its departments and briefing the standing counsel are not “sufficient cause” for application of condonation of delay under Section 5 of the Limitation Act. “In any event, in our considered view the aforesaid plea taken by the …

Commissioner Cannot Use Its Power U/S 107(2) CGST Act To Review Order Passed By Appellate Authority: Delhi High Court
2 months, 2 weeks ago

Commissioner Cannot Use Its Power U/S 107(2) CGST Act To Review Order Passed By Appellate Authority: Delhi High Court

Live Law  

The Delhi High Court has made it clear that a Commissioner under the Central Goods and Services Tax Act 2017 cannot, in purported exercise of its powers under Section 107, sit in appeal over an order passed by the Appellate Authority. A division bench of Justices Yashwant Varma and Dharmesh Sharma ruled, “The Commissioner, while seeking to review an order …

Designated Authority Under Direct Tax Vivad Se Vishwas Act Cannot Reopen Assessment After Issuance Of Final Certificate: Delhi HC Reiterates
2 months, 2 weeks ago

Designated Authority Under Direct Tax Vivad Se Vishwas Act Cannot Reopen Assessment After Issuance Of Final Certificate: Delhi HC Reiterates

Live Law  

The Delhi High Court has reiterated that a designated authority under the Direct Tax Vivad Se Vishwas Act, 2020 cannot reopen an assessment after a final certificate is issued under Section 5 of the Act and all disputes with regard to the 'tax arrear' stand concluded. A division bench of Acting Chief Justice Vibhu Bakhru and Justice Tushar Rao Gedela …

Delay In Filing Certified Copy Of Impugned Order Doesn't Render Appeal Filed Electronically U/S 107 CGST Act Time-Barred: Delhi HC
2 months, 3 weeks ago

Delay In Filing Certified Copy Of Impugned Order Doesn't Render Appeal Filed Electronically U/S 107 CGST Act Time-Barred: Delhi HC

Live Law  

The Delhi High Court has held that delay in filing certified copy of impugned order in an appeal preferred by Assessee under Section 107 of the Central Goods and Services Tax Act, 2017 would not render the appeal time-barred, if it was filed online within prescribed time. Thereafter, under Rule 108 of CGST Rules, certified copy of the decision could …

Vivad Se Vishwas Scheme 2024: I-T dept extends deadline to avail interest, penalty waiver till January 31
2 months, 3 weeks ago

Vivad Se Vishwas Scheme 2024: I-T dept extends deadline to avail interest, penalty waiver till January 31

Live Mint  

Vivad Se Vishwas Scheme 2024: The income tax department on Monday, December 30, extended the due date for determining the tax dues and filing declaration under the Vivad Se Vishwas scheme for waiver of interest and penalty, by a month, till January 31, 2025. According to the original rules of the Direct Tax Vivad Se Vishwas scheme, taxpayers filing declaration …

Vivad Se Vishwas Scheme 2024: What is it and how to avail it?
Trending News
3 months ago

Vivad Se Vishwas Scheme 2024: What is it and how to avail it?

India Today  

The Vivad Se Vishwas Scheme 2024, introduced in Budget 2024, provides taxpayers with an opportunity to settle pending disputes with the Income Tax Department. By paying the disputed tax amount along with a specified percentage, taxpayers can resolve disputes and avoid penalties and interest. ELIGIBILITY FOR THE SCHEME Taxpayers eligible for this scheme include: Those with pending appeals, writ petitions, …

Vivad Se Vishwas Scheme: FAQs for settling tax disputes easily
3 months ago

Vivad Se Vishwas Scheme: FAQs for settling tax disputes easily

India Today  

In a bid to bring relief to taxpayers, the Direct Tax Vivad Se Vishwas Scheme 2024, introduced in Budget 2024, offers a simplified route to resolve income tax disputes. Is an appeal filed against intimation under section 143 of the Act and pending as of July 22, 2024, eligible for the DTVSV Scheme 2024? Can the DTVSV Scheme 2024 be …

Sufficiency Of Reasons Over Number Of Days Is Considered While Determining Plea Of Condonation Of Delay U/S 37(1)(2) Of Arbitration Act: Delhi HC
3 months ago

Sufficiency Of Reasons Over Number Of Days Is Considered While Determining Plea Of Condonation Of Delay U/S 37(1)(2) Of Arbitration Act: Delhi HC

Live Law  

The Delhi High Court Bench of Justice Rekha Palli and Justice Saurabh Banerjee held that the appellant failed to demonstrate any plausible reasons for the delay caused in filing the present appeal. The appeal was also accompanied by two applications, the first seeking condonation of 670 days delay in filing the appeal and the second 591 days delay in re-filing …

Vivad Se Vishwas Scheme 2024: Income tax department releases FAQs to address queries of taxpayers
3 months, 1 week ago

Vivad Se Vishwas Scheme 2024: Income tax department releases FAQs to address queries of taxpayers

Live Mint  

In order to bring early resolution of the disputes pending between taxpayers and the income tax department, the Ministry of Finance rolled out Vivad Se Vishwas Scheme 2024 in October this year. Here, we have reproduced some of the common doubts which the taxpayers have in relation to the dispute resolution scheme aka Direct Tax Vivad Se Vishwas Scheme 2024. …

Tax Weekly Round-Up: December 09 - December 15, 2024
3 months, 1 week ago

Tax Weekly Round-Up: December 09 - December 15, 2024

Live Law  

HIGH COURTS Allahabad HC Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court Case Title: M/s Laxmi Telecom v. State of U.P. Form 26B Under Income Tax Rules Not Required For Refund Once Form 5 Under 'Vivad Se Vishwas' Act Is Issued: Allahabad High Court Case Title: Dish TV India Limited v. …

Form 26B Under Income Tax Rules Not Required For Refund Once Form 5 Under 'Vivad Se Vishwas' Act Is Issued: Allahabad High Court
3 months, 1 week ago

Form 26B Under Income Tax Rules Not Required For Refund Once Form 5 Under 'Vivad Se Vishwas' Act Is Issued: Allahabad High Court

Live Law  

The Allahabad High Court has held that an assesse claiming refund of excess TDS is not required to fill Form 26B under the Income Tax Rules once Form 5 of the Vivad Se Vishwas Act, 2020 has been issued to them. Subsequently, petitioner withdrew the Income Tax Appeal and the respondent issued an order for final settlement of Tax under …

Assessee Can Confine Settlement Under Direct Tax Vivad Se Vishwas Act To Disputes Which Were Subject Matter Of Its Appeal: Delhi HC
Trending News
3 months, 1 week ago

Assessee Can Confine Settlement Under Direct Tax Vivad Se Vishwas Act To Disputes Which Were Subject Matter Of Its Appeal: Delhi HC

Live Law  

The Delhi High Court has held that under the Direct Tax Vivad Se Vishwas Act, 2020, an Assessee is entitled to confine the settlement of disputes which were subject matter of its appeal, and exclude the disputes which were subject matter of the Revenue's appeal for the same assessment year. It thus allowed a real estate company's plea against the …

Special Treatment Cannot Be Given To Govt For Delay In Filing Appeal U/S 37 Of Arbitration Act: Delhi High Court
3 months, 3 weeks ago

Special Treatment Cannot Be Given To Govt For Delay In Filing Appeal U/S 37 Of Arbitration Act: Delhi High Court

Live Law  

The Delhi High Court bench of Ms. Justice Rekha Palli and Mr. Justice Saurabh Banerjee has affirmed that just because the appellant is government that doesn't mean that a special treatment will be given while condoning the delay in filing the appeal under section 37 of the Arbitration Act. That In M/s Jaitely Construction Co. v. Union of India the …

[Direct Tax Vivaad Se Vishwas Act] Review Plea Against SLP Constitutes "Disputed Tax" U/S 2(i)(j): Delhi High Court
3 months, 3 weeks ago

[Direct Tax Vivaad Se Vishwas Act] Review Plea Against SLP Constitutes "Disputed Tax" U/S 2(i)(j): Delhi High Court

Live Law  

The Delhi High Court has held that a review petition, against the orders passed in SLP by the Supreme Court, is “Disputed Tax” under Section 2 of the Direct Tax Vivad Se Vishwas Act, 2020 and the review petitioner would be eligible to take benefit of “Vivad Se Vishwas Scheme”. Section 2 defines disputed tax in relation to Appeal, Writ …

[Direct Tax Vivaad Se Vishwas Act] Review Plea Against SLP Constitutes "Disputed Tax" U/S 2(i)(j): Delhi High Court
3 months, 3 weeks ago

[Direct Tax Vivaad Se Vishwas Act] Review Plea Against SLP Constitutes "Disputed Tax" U/S 2(i)(j): Delhi High Court

Live Law  

The Delhi High Court has held that a review petition, against the orders passed in SLP by the Supreme Court, is “Disputed Tax” under Section 2 of the Direct Tax Vivad Se Vishwas Act, 2020 and the review petitioner would be eligible to take benefit of “Vivad Se Vishwas Scheme”. Section 2 defines disputed tax in relation to Appeal, Writ …

Time Spent In Bona Fide Proceedings Before Court Without Jurisdiction To Be Excluded When Considering Objection On Limitation In S.11 Plea: Delhi HC
4 months, 1 week ago

Time Spent In Bona Fide Proceedings Before Court Without Jurisdiction To Be Excluded When Considering Objection On Limitation In S.11 Plea: Delhi HC

Live Law  

The Delhi High Court bench comprising of Justice Subramonium Prasad, while hearing a Section 11 petition, has held that the petitioner's claim cannot be treated as dead one simply because they spent time on bona fide court proceedings before a court without jurisdiction. The petitioner then filed an application under Section 12 of the Commercial Court Act for pre-litigation mediation …

AO Can't Disregard ITAT's Direction To Re-examine Issue By Referring To CBDT Circular: Delhi High Court
7 months, 3 weeks ago

AO Can't Disregard ITAT's Direction To Re-examine Issue By Referring To CBDT Circular: Delhi High Court

Live Law  

The Delhi High Court has held that the assessing officer cannot disregard the direction of the Income Tax Appellate Tribunal to re-examine the issue by referring to the circular issued by the Central Board of Direct Taxes.The bench of Justice Yashwant Varma and Justice Ravinder Dudeja has observed that since the additional grounds had come to be accepted by the …

Petitions U/S 482 CrPC Filed With Delay Or To Overcome Expired Limitation Of Alternate Remedy Cannot Be Entertained: Delhi High Court
8 months ago

Petitions U/S 482 CrPC Filed With Delay Or To Overcome Expired Limitation Of Alternate Remedy Cannot Be Entertained: Delhi High Court

Live Law  

The Delhi High Court has observed that failure to avail alternate remedy on the ground of ongoing settlement process is not a reason for the court to exercise its discretionary power to quash the complaint cases. where it is filed with unexplained delay and laches and in the meantime, the trial has proceeded.” It referred to the Supreme Court case …

[Arbitration Act] General Explanation Of Intra-departmental Analysis And Discussions Doesn't Constitute Credible Explanation For Delay In Filing Appeal: Delhi High Court
9 months, 2 weeks ago

[Arbitration Act] General Explanation Of Intra-departmental Analysis And Discussions Doesn't Constitute Credible Explanation For Delay In Filing Appeal: Delhi High Court

Live Law  

The Delhi High Court bench of Justice Vibhu Bakhru and Justice Tara Vitasta Ganju held that a general explanation of intra-departmental analysis and discussions doesn't constitute as valid and credible explanation for condonation of delay in filing an appeal under Section 37 of the Arbitration and Conciliation Act, 1996. Brief Facts: The Appellant approached the Delhi High Court and filed …

Time Barred Appeal Is Not Maintainable In Absence Of Sufficient Cause For Condonation: Vishakhapatnam ITAT
10 months, 3 weeks ago

Time Barred Appeal Is Not Maintainable In Absence Of Sufficient Cause For Condonation: Vishakhapatnam ITAT

Live Law  

On finding that the assessee had neither substantiated his case before the Tribunal or before the CIT, the Visakhapatnam ITAT rejected the condonation and dismissed the appeal filed by the assessee in-limine. The Bench of the ITAT comprising of Duvvuru Rl Reddy and S Balakrishnan observed that “Even though the CIT and the Tribunal has given sufficient time to file …

Period Spent In Disposal Of Appeal Before CESTAT Shall Not Be Counted Towards Period Stipulated Under Section 28 (9) Of Customs Act: Delhi High Court
1 year, 1 month ago

Period Spent In Disposal Of Appeal Before CESTAT Shall Not Be Counted Towards Period Stipulated Under Section 28 (9) Of Customs Act: Delhi High Court

Live Law  

The Delhi High Court has held that the period spent in the disposal of the appeal before the CESTAT, i.e., between the filing and the final order being passed, shall not be counted towards the period stipulated under Section 28 of the Customs Act.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that the Tribunal has already …

Direct Tax Weekly Round-Up: 21 To 27 January 2024
1 year, 1 month ago

Direct Tax Weekly Round-Up: 21 To 27 January 2024

Live Law  

Supreme Court Case Title: M/S Mangalam Publications, Kottayam V. Commissioner Of Income Tax, Kottayam Citation : 2024 LiveLaw 55 While deciding the question as to whether reopening of a concluded assessment under Section 147 of the Income Tax Act was legally sustainable or not, the Supreme Court recently held that for the purposes of tax assessment, an assessee's obligation is …

Direct Tax Vivaad Se Vishwas Act | Out-Of-Court Settlement Not Litigant's Fundamental Right, Can Be Availed Only As Per Law: Allahabad HC
1 year, 3 months ago

Direct Tax Vivaad Se Vishwas Act | Out-Of-Court Settlement Not Litigant's Fundamental Right, Can Be Availed Only As Per Law: Allahabad HC

Live Law  

While dealing with a rejection order under the Direct Tax Vivaad Se Vishwas Act, 2020, the Allahabad High Court has held that a litigant does not have a fundamental or inherent right to claim settlement of dispute outside court. The bench comprising of Justice Saumitra Dayal Singh and Justice Shiv Shanker Prasad opined, “In the first place, settlement of disputes …

Statutory Appeal Period Under Customs Act, Appellate Authority Has No Power To Condone Delay: Delhi High Court
1 year, 5 months ago

Statutory Appeal Period Under Customs Act, Appellate Authority Has No Power To Condone Delay: Delhi High Court

Live Law  

The Delhi High Court has held that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 days.The bench of Justice Yashwant Varma and Justice Dharmesh Sharma has relied on the decision of the Supreme Court in the case of Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur & Ors., in which …

Direct Tax Vivad Se Vishwas Act| Delay Can Be Condoned In Unforeseen Circumstances: Allahabad High Court
1 year, 7 months ago

Direct Tax Vivad Se Vishwas Act| Delay Can Be Condoned In Unforeseen Circumstances: Allahabad High Court

Live Law  

The Allahabad High Court, on Friday, allowed petitioner to avail benefits under Direct Tax Vivad Se Vishwas Act, 2020 despite a delay of 3 days in filing application under the Act. The Parliament enacted the Direct Tax Vivad Se Vishwas Act, 2020 for the resolution of disputed tax to relieve the taxpayers from paying interest and penalty on the escaped …

Mere Pendency Of An Appeal Would Not Detract From The Excise Duty Refund Demand: Delhi High Court
1 year, 8 months ago

Mere Pendency Of An Appeal Would Not Detract From The Excise Duty Refund Demand: Delhi High Court

Live Law  

The Delhi High Court has held that the mere pendency of an appeal or an order of stay that may operate would not detract from the obligation of any person claiming a refund to make an application within the period prescribed and computed with reference to the "relevant date". The Central Excise Department asserted that, in light of the plain …

CBDT Circular Allowing Benefit Only To Cases Where Appeals Are ‘Dismissed In Limine’ Is Arbitrary: Bombay High Court
1 year, 8 months ago

CBDT Circular Allowing Benefit Only To Cases Where Appeals Are ‘Dismissed In Limine’ Is Arbitrary: Bombay High Court

Live Law  

The Bombay High Court has quashed FAQ 61 of the circular 21/2020 dated December 4, 2020, issued by the CBDT to the extent that it restricts appeals to those dismissed in limine’ on the ground that it was not only adverse to the interest of the assessee but also contrary to the object and reasons of the Direct Tax Vivad …

Delay In Filing Of Appeal Under Section 42 Of IBC Is Condonable Under Section 5 Of Limitation Act: NCLAT Delhi
1 year, 9 months ago

Delay In Filing Of Appeal Under Section 42 Of IBC Is Condonable Under Section 5 Of Limitation Act: NCLAT Delhi

Live Law  

The National Company Law Appellate Tribunal, New Delhi Bench, comprising of Justice Ashok Bhushan and Shri Barun Mitra, while adjudicating an appeal filed in Canara Bank v Commercial Tax Department Circle 09, Indore, Madhya Pradesh & Anr., has held that delay in filing the Appeal under Section 42 of IBC is condonable in exercise of power under Section 5 of …

Rejection Of Application Under SVLDR Scheme Without A Hearing Is Violative Of Principles Of Natural Justice: Delhi High Court
1 year, 10 months ago

Rejection Of Application Under SVLDR Scheme Without A Hearing Is Violative Of Principles Of Natural Justice: Delhi High Court

Live Law  

The Delhi High Court has held that the summary rejection of the application under the Sabka Vishwas Scheme, 2019 without affording the opportunity to be heard would violate the principles of natural justice.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that in terms of the SVLDR Scheme, the petitioner would be entitled to. The Delhi High …

No Scope For Condonation Of Delay Beyond 15 Days, Much Less 45 Days: NCLAT Delhi
1 year, 11 months ago

No Scope For Condonation Of Delay Beyond 15 Days, Much Less 45 Days: NCLAT Delhi

Live Law  

The National Company Law Appellate Tribunal, Principal Bench, comprising of Justice Rakesh Kumar Jain and Shri Naresh Salecha, while adjudicating an appeal filed in Diwakar Sharma v Anand Sonbhadra, has held that there is no scope for condonation of delay beyond the period of 15 days much less 45 days, as there is no window available for NCLAT to exercise …

CBDT Circulars Can’t Prescribe Limitation To Decide Application For Compounding Of Offence: Bombay High Court
2 years, 2 months ago

CBDT Circulars Can’t Prescribe Limitation To Decide Application For Compounding Of Offence: Bombay High Court

Live Law  

The Bombay High Court has ruled that orders, instructions or directions issued by the CBDT under Section 119 or under the Explanation to Section 279 of the Income Tax Act, 1961, cannot put fetters on the power of income tax authorities under Section 279 to consider an application for compounding of offence, by prescribing a period of limitation. Thus, the …

Delay In Filing Appeal; Incorrect Particulars: Supreme Court Imposes Rs One Lakh Costs On UP Government For Casual Approach
2 years, 3 months ago

Delay In Filing Appeal; Incorrect Particulars: Supreme Court Imposes Rs One Lakh Costs On UP Government For Casual Approach

Live Law  

Pointing out that the State litigation cannot be so 'casual', the Supreme Court of India recently rapped the Uttar Pradesh government for filing an appeal plea quite belatedly, with incorrect particulars. "A cursory reference to the pandemic situation is baseless for the reason that no such situation was prevalent on the date of passing of the order by the High …

NCLAT Chennai Condones Delay Of 147 Days In Filing Appeal,The Time Spent On Bonafide Litigation
2 years, 3 months ago

NCLAT Chennai Condones Delay Of 147 Days In Filing Appeal,The Time Spent On Bonafide Litigation

Live Law  

The National Company Law Appellate Tribunal, Chennai Bench, comprising of Justice M. Venugopal and Shri Naresh Salecha, while adjudicating an appeal filed in M.K. Alongwith the appeal, the Appellants filed an Interim Application before the NCLAT seeking exclusion of the period from 25.01.2022 till 22.06.2022 in computing the period of Limitation of the Appeal. Further, if the period of 147 …

Appeal By Assessee Prior To Declaration Under VSVS Act, Shall Revive On Failure To Pay the Tax Determined: ITAT
2 years, 4 months ago

Appeal By Assessee Prior To Declaration Under VSVS Act, Shall Revive On Failure To Pay the Tax Determined: ITAT

Live Law  

The Chennai bench of the Income Tax Appellate Tribunal has ruled that if the assessee violates the conditions prescribed under the Direct Tax Vivad Se Vishwas Act, 2020 by not paying the tax determined by the designated authority, the appeal filed by it prior to filing a declaration under the DTVSVS Act, disputing the tax liability raised against it, shall …

Delhi High Court Condones Delay In Payments Under VSV Due To Covid and Death Of Managing Director
2 years, 4 months ago

Delhi High Court Condones Delay In Payments Under VSV Due To Covid and Death Of Managing Director

Live Law  

The Delhi High Court, while exercising its extraordinary writ jurisdiction under Article 226 of the Constitution of India, has condoned the delay in payments under Direct Tax Vivad Se Vishwas due to COVID and the death of the managing director of the company.The division bench of Justice Manmohan and Justice Manmeet Pritam Singh Arora has observed that the power to …

NCLAT Delhi Allows Appeal Re-Filed After 197 Days Of Delay, Subject To Cost Of Rs.10,000 Payable To Respondent
2 years, 6 months ago

NCLAT Delhi Allows Appeal Re-Filed After 197 Days Of Delay, Subject To Cost Of Rs.10,000 Payable To Respondent

Live Law  

The National Company Law Appellate Tribunal, Principal Bench, comprising of Justice Ashok Bhushan, Justice M. Satyanarayana Murthy and Mr. Barun Mitra, while adjudicating an appeal filed in Dinesh Mehta v Amit Kumar Mehta & Anr., has allowed an appeal which was re-filed after 197 days of delay by the Appellant, subject to payment of cost of Rs. Background Facts Mr. …

SEBI Circular On Standardisation Of Procedure For Debenture Trustees Has Retroactive Application : Supreme Court
2 years, 6 months ago

SEBI Circular On Standardisation Of Procedure For Debenture Trustees Has Retroactive Application : Supreme Court

Live Law  

The Supreme Court bench comprising Justice Dhananjaya Y Chandrachud, Justice Surya Kant and Justice A S Bopanna allowed retroactive application of SEBI Circular on Standardisation of procedure to be followed by Debenture Trustee in case of default by issuers of listed debt securities. Court's Analysis The RFCL stated that the SEBI Circular would be applicable only if the debenture holders …

[Order XXII Rule 3 CPC] Delay In Filing Application For Substitution Of Legal Heirs Must Be Sufficiently Explained: Delhi High Court
2 years, 8 months ago

[Order XXII Rule 3 CPC] Delay In Filing Application For Substitution Of Legal Heirs Must Be Sufficiently Explained: Delhi High Court

Live Law  

The Delhi High Court has held that applications under Order XXII Rule 3 of CPC for substitution of legal heirs, or under Order XXII Rule 9 of the Code for setting aside abatement of proceedings must be considered liberally. The issues that arose for consideration in this case were– whether the consumer complaint case filed by the respondents had abated …

ASG & Public Prosecutor To Be Empowered To Give Opinion On Filing Appeals: Calcutta HC Suggests Changes In CBI Circular To Curb 'Inordinate Delay'
2 years, 9 months ago

ASG & Public Prosecutor To Be Empowered To Give Opinion On Filing Appeals: Calcutta HC Suggests Changes In CBI Circular To Curb 'Inordinate Delay'

Live Law  

The Calcutta High Court vide order dated June 8, 2022, has suggested that the CBI issue a fresh circular empowering the Additional Solicitor General and the Public Prosecutor to give their opinion to the Director of Prosecution on filing appeals challenging court orders, to cut down on delay.Justice Bibek Chaudhuri had expressed displeasure at the agency for filing appeals after …

Supreme Court Quarterly Digest 2022 - CIVIL LAW- [Jan to Mar]
2 years, 9 months ago

Supreme Court Quarterly Digest 2022 - CIVIL LAW- [Jan to Mar]

Live Law  

Code of Civil Procedure, 1908 - Appeal against High Court judgment which upheld the procedure adopted by the Execution Court that did not invite objections under Order XXI Rule 34 from Judgment debtor to draft sale deed produced by Decree holder - Allowed - Clearly contravenes the salutary provisions of Order XXI Rule 34 - The objections of the appellant …

'Govt Agency Not A Privileged Litigant': Calcutta High Court Refuses To Condone 302 Days Delay In Filing Appeal By CBI
2 years, 11 months ago

'Govt Agency Not A Privileged Litigant': Calcutta High Court Refuses To Condone 302 Days Delay In Filing Appeal By CBI

Live Law  

The Calcutta High Court has recently refused to grant relief under Section 5 of the Limitation Act to the Central Bureau of Investigation for condonation of delay of about 302 days in filing an appeal. Justice Bibek Chaudhuri remarked that the government agency is not a privileged litigant and no explanation is forthcoming as to why the heads of various …

Delhi HC Concerned Over Execution Of Eviction Orders Under Senior Citizens Rules Before Expiry Of Limitation To File Appeal, Calls For Directions
3 years, 3 months ago

Delhi HC Concerned Over Execution Of Eviction Orders Under Senior Citizens Rules Before Expiry Of Limitation To File Appeal, Calls For Directions

Live Law  

The Delhi High Court has asked the Principal Secretary of the Delhi Government to issue appropriate directions in matters where eviction orders passed under Maintenance and Welfare of Parents and Senior Citizens Rules, 2009 are sought to be executed even before expiry of the limitation period to file statutory appeal. Justice Rekha Palli, who was of the view that the …

Payment deadline under tax dispute scheme extended
3 years, 6 months ago

Payment deadline under tax dispute scheme extended

Hindustan Times  

The government has extended the last date for payment of amount under the direct tax amnesty scheme ‘Vivad se Vishwas’ without any additional charge by one month to September 30, 2021 due to technical reasons, the Central Board of Direct Taxes said in a statement on Saturday. The Vivad se Vishwas scheme provides for settlement of disputed tax, disputed interest, …

Delhi High Court Allows Early Hearing Appeal Of Plea For CBSE Class X Boards' Evaluation Scheme's Modification
3 years, 8 months ago

Delhi High Court Allows Early Hearing Appeal Of Plea For CBSE Class X Boards' Evaluation Scheme's Modification

Live Law  

A division bench of Chief Justice DN Patel and Justice Jyoti Singh of the Delhi High Court today allowed an early hearing application moved by the petitioners, "Justice For All", in a petition for the modification of the evaluation scheme of the Central Board of Secondary Education's Class X Board Examination.The court was earlier posting the matter for July 19, …

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