Kerala High Court: Power to Add Charges Remains With Court, Can’t be Done at Behest of Parties  ||  Allahabad High Court: Can’t Allow Petition for Expeditious Disposal of Cases on Regular Basis  ||  SC: Can’t Consider Payment of Compensation A Factor to Reduce Sentence of Convict  ||  SC: No Need for PMLA Acc. to Fulfill S. 45 Conditions When Furnis. Bond After Appearing Before Court  ||  Plea to Terminate 30 Weeks Pregnancy Dismissed, SC Talks About Right to Life of Child in Womb  ||  Supreme Court: Written Grounds of Arrest Must be Given to the Accused in UAPA Cases Too  ||  Supreme Court: Difference Between ‘Reasons of Arrest’ and ‘Grounds of Arrest’ Stated  ||  All HC: No Bar on Anticipa. Bail to Accused Booked u/s 376(3) IPC through UP Amend. to S. 438 CrPC  ||  NCDRC Cautioned by Supreme Court: Hierarchy of Judiciary Must Be Respected  ||  Supreme Court: Cannot Allow Wrong Doers to Make Profit Out of Their Own Wrongs    

Delhi HC: Non-Specification of Limb under which Penalty is Initiated is Arbitrary - (04 Apr 2022)

DIRECT TAXATION

Delhi High Court has held that the action of income tax authorities to deny the benefit of immunity from penalty under Section 270AA of the Income Tax Act, 1961 to the assessee is arbitrary since the notice of penalty failed to specify the limb under which the penalty proceedings were initiated.

Tags :   DELHI HIGH COURT  IMPOSITION OF PENALTY

Share :        

Disclaimer | Copyright 2024 - All Rights Reserved