Justice Vinod Kumar Archives

Non-consideration of assessee's reply by Assessing Officer

Delhi High Court Quashes Income Tax Assessment Order for Non-Consideration of ASSESSEE’s Reply Filed After Adjournment Request

Delhi High Court set aside an assessment order passed under Sections 143(3) and 144-B, Income-tax Act after finding violation of principles of natural justice, holding that the assessing officer failed to communicate the status of the assessee’s adjournment request and ignored the reply filed by the assessee.

False Declaration of Educational Qualification

Case Briefs High Courts

False Declaration of Own Educational Qualification Not a “Corrupt Practice” under Section 123(4) RP Act: Delhi HC

Since the term of the Assembly had already expired and fresh elections w held in 2025, the election petition had become infructuous.

Case Briefs High Courts

Know why Delhi High Court rejected Virtual Service PE to Clifford Chance under DTAA

“The words ‘within a Contracting State’ in Article 5(6) mandate a physical footprint and cannot be expanded to include virtual service permanent establishments.”

Case Briefs High Courts

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.

Case Briefs High Courts

Part of ICC Sponsorship Payments, for using ICC Trademark, constitutes Taxable Royalty: Delhi High Court

The Court held that the revisional authority was justified in concluding that the payment had two distinct elements, i.e., advertisement and trademark usage.