Judgement Without serving enhancement notice, it is settled position of law that, no enhancement can be made by the CIT(A) (Shri. M.S. Amarnath, Bangalore vs Assistant Commissioner Of Income)(Income Tax Appellate Tribunal) (11.10.2021)In facts of present case, the assessee is an individual. For the assessment year 2012-2013, the return of income was filed declaring total income of R....MANU/IL/0404/2021Direct TaxationRetrospective provision in a taxing Act which is "for the removal of doubts" cannot be presumed to be retrospective, if it alters or changes the law as it earlier stood (Focus Consultancy Services vs. Asst. Director Of Income Tax)(Income Tax Appellate Tribunal) (14.10.2021)The assessee has filed present appeal challenging the order passed by Learned Commissioner of Income Tax [CIT(A)], National Faceless Appeal Centre and....MANU/IL/0413/2021Direct TaxationJuvenile Justice Board has exclusive jurisdiction relating to children in conflict in law; not for offences against children (Braj Kishore Pandey & Anr. vs The State & Ors.)(High Court of Delhi) (12.10.2021)Present petition is filed to quash the FIR registered against the Petitioners and thereby quashing every other proceeding undertaken in the said FIR. ....MANU/DE/2722/2021CriminalIn the absence of an application seeking condonation of delay, the written statement could not be taken on record (Intiyaz Sheikh vs Puma Se)(High Court of Delhi) (12.10.2021)The present petition was filed impugning the order of the District Judge (Commercial), dismissing of the application of the Petitioner/defendant under....MANU/DE/2716/2021CivilReceipt of the order passed under Section 263 of the IT Act by the assessee has no relevance for the purpose of counting the period of limitation (The Commissioner of Income Tax, Chennai vs. Mohammed Meeran Shahul Hameed)(Supreme Court) (07.10.2021)The Assessing Officer (AO) passed an assessment order under Section 143 (3) of the Income Tax Act ( IT Act) for the assessment year (AY) 2008-¬09 vide....MANU/SC/0813/2021Direct TaxationRequirement of deposit of 75% of the awarded amount as a pre- deposit is mandatory (Gujarat State Disaster Management Authority vs. Aska Equipments Limited)(Supreme Court) (08.10.2021)Present appeal is against the impugned judgment and order passed by the High Court, by which the High Court confirmed the order passed by the learned ....MANU/SC/0842/2021Commercial