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Articles for Prejudicial, search results for passed

[S.263 IT Act] Revisionary Power Can Be Invoked When Order Meets Twin Conditions Of Being Erroneous, Prejudicial To Interest Of Revenue: Delhi HC
1 month, 1 week ago

[S.263 IT Act] Revisionary Power Can Be Invoked When Order Meets Twin Conditions Of Being Erroneous, Prejudicial To Interest Of Revenue: Delhi HC

Live Law  

The Delhi High Court has held that in order to invoke Section 263 of the Income Tax Act, 1961, the Principal Commissioner must satisfy “twin conditions”, i.e. A division bench of Justices Vibhu Bakhru and Swarana Kanta Sharma observed, “Twin conditions have to be met for assuming jurisdiction under Section 263 of the Act, and the PCIT has to form …

Court Income Tax Case Interest Revenue Held Commissioner
Revisionary Power Can't Be Invoked On Allegation Of Improper Inquiry By AO: Delhi ITAT
6 months ago

Revisionary Power Can't Be Invoked On Allegation Of Improper Inquiry By AO: Delhi ITAT

Live Law  

The Delhi Bench of Income Tax Appellate Tribunal has held that the assessment order cannot be held to be erroneous and prejudicial to the interest of revenue merely on the allegation that the Assessing Officer has not made an inquiry and verification with regard to cash deposits as well as scrap sales.The bench of Saktijit Dey and Naveen Chandra. The …

Assessment Order Income Interest Officer Allegation Itat
Assessment By AO Can't Be Termed As Prejudicial To Interest Of Revenue If It Doesn't Result In Any Loss To Revenue: Indore ITAT
8 months, 3 weeks ago

Assessment By AO Can't Be Termed As Prejudicial To Interest Of Revenue If It Doesn't Result In Any Loss To Revenue: Indore ITAT

Live Law  

On finding that the facts of the case do not warrant application of section 263 of the Income Tax Act, the Indore ITAT set aside the revision order passed by PCIT and restored the original assessment-order passed by the AO. In the light of those rulings, the AO has rightly assessed the income at normal rates of tax, hence there …

Order Income Revenue Bench Passed Itat Assessee
KAAPA | Delay In Initiating Proceedings Doesn't Invalidate Restraint Order If Nexus To Anti-Social Activity Not Severed: Kerala High Court
1 year, 5 months ago

KAAPA | Delay In Initiating Proceedings Doesn't Invalidate Restraint Order If Nexus To Anti-Social Activity Not Severed: Kerala High Court

Live Law  

The Kerala High Court recently held that a delay in initiating proceedings under Section 15 of the Kerala Anti-Social Activities Act, 2007 does not always severe the live link between prejudicial activity and the initiation of legal action.Section 15 of the Act deals with the power to make orders restricting the movements of certain persons.Placing reliance on Stalin CV. The …

Kerala Court Kerala High Court Order Delay Proceedings Act
Aakar Patel | Raj lessons for today’s India: Why do we see fewer protests?
2 years, 1 month ago

Aakar Patel | Raj lessons for today’s India: Why do we see fewer protests?

Deccan Chronicle  

Last week my new book was out and its subject is peaceful protest by individuals. Uttar Pradesh has the National Security Act, that allows detention without charge or trial for a year to “prevent a person from acting in any manner prejudicial to the defence of India, the relations of India with foreign powers, or the security of India” or …

India Public Order Trial Indian British Detention Charge
Detention Order Must Contain Prospects Of Detenu's Release On Bail & Apprehension Of Indulgence In Prejudicial Activities: MP High Court
3 years, 4 months ago

Detention Order Must Contain Prospects Of Detenu's Release On Bail & Apprehension Of Indulgence In Prejudicial Activities: MP High Court

Live Law  

The Madhya Pradesh High Court has held that if a detenu is in custody at the time of passing the detention order, then it is necessary for the Detaining Authority to mention this fact in the detention order and also, consider the prospects of the release of the detenu on bail. The Court referred to a catena of Judgments including …

Court Detention Custody Order Mind Fir Release
'Successive Commission Of Economic Offences Prejudicial To Maintenance Of Public Order': Telangana HC Upholds Preventive Detention For White Collar Crimes
3 years, 8 months ago

'Successive Commission Of Economic Offences Prejudicial To Maintenance Of Public Order': Telangana HC Upholds Preventive Detention For White Collar Crimes

Live Law  

The Telangana High Court recently made significant remarks with respect to the menace of increasing white collar crimes in the country, the consequent fear among the general public and the calling need to deal with such offences with 'iron hand'. The State had contended that the detenu has been habitually and continuously engaging himself in series of unlawful activities by …

Stock Market Public Order Cases Detention Economic Offences Order Preventive Detention
Enquiry By Lokayukta Into Corruption Not Prejudicial Even Where One Facing Criminal Charges: Orissa High Court
4 years, 2 months ago

Enquiry By Lokayukta Into Corruption Not Prejudicial Even Where One Facing Criminal Charges: Orissa High Court

Live Law  

The Orissa High Court last week ruled that where for the selfsame cause of action, a government contractor has been blacklisted and is also facing criminal charges by lodging of an FIR, the causing of an enquiry by the Lokayukta cannot be said to be prejudicial to his interest. "Even though the order blacklisting the contractor has been challenged before …

Court Lokayukta Order Fir Bench Contractor Charges Orissa
Purpose Of Detention To Prevent Detenu From Indulging In Smuggling, Undue Delay Makes Detention Order Vulnerable: Bombay HC Quashes Order U/COFEPOSA [Read Judgment]
4 years, 2 months ago

Purpose Of Detention To Prevent Detenu From Indulging In Smuggling, Undue Delay Makes Detention Order Vulnerable: Bombay HC Quashes Order U/COFEPOSA [Read Judgment]

Live Law  

While quashing an order of detention passed under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, the Bombay High Court on Thursday held that the purpose of a detention order issued under the Act is to prevent the detenu from indulging in prejudicial activity like smuggling and if there is unreasonable delay in making of the detention …

India Delhi Smuggling Order Delay 2019 2020