Delhi HC slams Income Tax Department for 8-Year delay in Refund to Microsoft; orders refund of ₹5.37 Crore with interest
Income Tax Department officers’ “utterly negligent attitude” compelled the petitioner to approach the Court.
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Income Tax Department officers’ “utterly negligent attitude” compelled the petitioner to approach the Court.
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“The present state of affairs is shocking. The extent of fabrication of documents, which is directly the result of widespread corruption, is disturbing.”
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“Such intimidation and infliction of emotional and psychological distress using wife’s past history to blackmail itself constitutes mental cruelty.”
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“It is really shocking that some of the girls are missing for the last more than 10 years, but still, police are not in a position to find out their whereabouts.”
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“Parental rights of a biological father cannot be undermined at the altar of dispute between the couple. A child should not suffer the dispute, either emotionally or educationally/ socially.”
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“The conviction and sentence awarded to convict shall also remain suspended during the pendency of this appeal, since he is a Government servant and his right to earn his livelihood for survival cannot be curtailed because of implication in this case.”
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“Permitting further proceedings against the neighbor would become an abuse of the process of the law and result in miscarriage of justice.”
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“The power of review being substantive in nature cannot be applied retrospectively to validate actions taken at a point of time when no such power existed.”
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The Court accepted the contention that encashment of insurance surety bonds aggregating to nearly ₹100 crores, prior to final adjudication, would result in grave and irreversible loss and injury.
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“If electricity duty is charged on per cent of ‘net charges’ for energy consumed or sold, then similarly situated persons pay different duty depending on the distribution licensee, since the tariff fixed by the JSERC varies, which would amount to violation of Article 14 of the Constitution.”
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“A second/successive regular bail application cannot be rejected solely on the ground of maintainability thereof, but for such petition to succeed, the petitioner is required to show some substantial change in circumstances.”
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“The Court noted the relevance of Article 51-A(h), which enjoins citizens to develop a scientific temper, humanism, and the spirit of inquiry, and the petitioner’s reliance on Article 21 of the Constitution, and that despite repeated adjournments and assurances, the State had neither enacted legislation nor conclusively declined to do so over a span of nearly four years.”
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“The pictorial representation, the caricature and the expressions/words used are not only highly derogatory, but virtually abusive.”
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Minor inconsistencies arising from age, vocabulary or manner of narration do not erode the credibility of the prosecution, particularly where the allegation relates to commission of sexual assault with sexual intent.
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“The franchise agreement prima facie indicated acceptance of ownership of the plaintiff in the registered trademarks and permitted use only during subsistence of the agreement.”
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“No other option is left with us but to summon all the State authorities who are impleaded herein, as it appears that, in such an important matter involving public interest, they are not only not cooperating, but their conduct displays certain intransigence which needs to be addressed.”
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“The accusations against the accused were prima facie well-founded, particularly the allegation that he transmitted nude videos of the girl through social media. The Court observed that such conduct could not be viewed lightly.”
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“It is clear that police has not conducted any videography of the recovery of motorcycles from the applicant or preparation of list of seized motorcycles, though, same is mandatory.”
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“Where judgment debtors have substantially complied with a permanent injunction and no prior notice of breach was issued, execution proceedings cannot be used to seek additional compensation.”
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Justice delayed is justice denied, and any attempt to prolong proceedings by reopening arguments after the matter stood closed and reserved for pronouncement of judgment is liable to be held vitiated in law.
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