Justice Purushaindra Kumar Kaurav Archives | Page 2 of 2

‘Railways has moral imperative to showcase prompt response to concerns of general public’; Delhi HC directs Railways’ senior-most officer to consider complaint de novo

The Court said that the disposal letter by the Railways neither suggested that any effort was made nor provided any measure to help evade such fatal situations in the future.

Case Briefs High Courts

‘Two different conclusions drawn on same material’; Delhi HC quashes reassessment notice issued by Assessing Officer on a mere change of opinion

The Court observed that no new material has been found by the Revenue which would warrant reopening the assessment. A reading of the notices will crystallize the fact that it has been issued merely based on a change of opinion.

Case Briefs High Courts

Delhi High Court quashes reassessment notice for AY 2013-14 due to exceeding statutory time limit under Income Tax Act

The Court quashed the notice of reassessment issued on 31-3-2023 as it surpassed the ten-year block as prescribed u/S first provision to Section of 148(1) of the Income Tax Act, 1961.

Case Briefs High Courts

Delhi High Court quashes reassessment proceedings against Progress Rail Locomotives

The Court evaluated Art. 5 of India-USA Double Tax Avoidance Agreement to determine whether Progress Rail has Permanent Establishment in Noida and Varanasi and whether reassessment proceeding can be initiated upon them or not.