Home Highlights October 2013 Year 2013 This

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1. Maintainability of writ petition before the High Court - Provisional attachment - clearly the order passed by the Joint Commissioner as a delegate of the Commissioner...

2. Maintainability of the writ petition in HC - Validity of reassessment order passed - The petitioner raised concerns about procedural irregularities, including the lack...

3. Forum Convenience - jurisdiction of Delhi High Court - The High Court while exercising its jurisdiction under Article 226 of the Constitution of India to entertain a...

4. Exercise of erroneous Jurisdiction by the AO - The growing practice in the High Court is to file writ petitions under Article 226 of the Constitution of India without...

5. Maintainability of petition - Keeping in view the conduct as such of the petitioner who chose to sit back and has not responded to the show cause notices, it is not...

6. Condonation of delay in filing appeal - In the facts of the present case, we find that the period from the date of filing of the writ petition on 24.02.2018 and the date...

7. Revision u/s 263 by CIT - When the case of the assessee was selected under CASS to examine the capital gains then the AO was required to examine the case meticulously on...

8. Jurisdiction of Writ Court - Transfer of shares - The Exercise of jurisdiction must be within the well-recognised constraints. It cannot be exercised like a 'bull in a...

9. Territorial jurisdiction to entertain the writ petition under Article 226 (2) of the Constitution of India - even though a part of cause of action arises in this State,...

10. Maintainability of petition - availability of alternative remedy of appeal - Jurisdiction of DRI - if an order or action of an officer is without jurisdiction or there...

11. Demand of GST - The High court noted that the return of documents raised a disputed question of fact, which could not be decided in the writ jurisdiction without further...

12. Maintainability of writ petition - The High court held that the 1st respondent company, being a Public Sector Undertaking with the majority of its shares held by...

13. Reopening of assessment - Denial of natural justice - non considering assessee stand - The correctness of order under Section 148A(d) is being challenged on the factual...

14. Reopening of assessment u/s 147 - notice under Section 148A(b) - The correctness of order under Section 148A(d) is being challenged on the factual premise contending...

15. Availability of alternative remedy - bar to invoke writ jurisdiction or not - Once the petitioner has availed the remedy of appeal, it would be inappropriate to...