Delhi High Court Weekly Roundup: March 7 To March 13, 2022
Live LawCITATIONS 2022 LiveLaw 172 TO 2022 LiveLaw 201 NOMINAL INDEX Alapan Bandyopadhyay v. Union of India & Anr. "Considering Issue On Administrative Side": Delhi High Court Refuses To Entertain Plea Seeking To Adopt 'Virtual Hearings' As A Norm Case Title: Kurz India Private Limited Versus Principal Commissioner of Income Tax-5, New Delhi Citation: Citation: 2022 LiveLaw 174 The Delhi High Court has quashed the reassessment notice issued under Section 148 of Income Tax Act, 1961 on the grounds that the reason to believe was invalid, had no rational nexus to the belief for escapement of income and there was no fresh material on record to initiate reassessment proceedings. Application For Compounding Of Offence Under Section 276CC Income Tax Act Cannot Be Rejected If Conviction Is Set Aside By The Special Judge:Delhi HC Case Title : Jai Singh Goel Versus Chief Commissioner Of Income Tax Citation: 2022 LiveLaw 175 A Bench of the Delhi High Court, consisting of Justices Manmohan and Navin Chawla, has ruled that an application seeking compounding of the offence under Section 276CC of the Income Tax Act, 1961 could not be rejected on the ground that the Assessee had not been acquitted of the criminal charges, if his conviction with respect to the given offence has been set aside by the Special Judge, CBI. Application For Compounding Of Offence Under Section 276CC Income Tax Act Cannot Be Rejected If Conviction Is Set Aside By The Special Judge:Delhi HC Case Title: Commissioner Of Income Tax Delhi Versus Shugan Chandra Kothari Trust Citation: 2022 LiveLaw 176 The Delhi High Court has ruled that in an appeal to the High Court under Section 260A of the Income Tax Act, 1961 there can be no interference with the finding of fact if it involves re-appreciation of the evidence. Delhi High Court Directs DMRC To Pay Decretal Amount Of Over Rs 6K Crores To DAMEPL In 2 Instalments By May 31, 2022 Case Title: Delhi Airport Metro Express Private Limited v. Delhi Metro Rail Corporation Ltd. Citation: 2022 LiveLaw 190 The Delhi High Court has directed the Delhi Metro Rail Corporation to pay the decreetal amount to Reliance Infrastructure-promoted Delhi Airport Metro Express Pvt Ltd in latter's plea seeking enforcement of the arbitration award dated May 11, 2017 in two installments by May 31, 2022.