Judgement Assessing Officer is not empowered to make disallowance on ad-hoc basis without assigning any reason (Mokshstar International vs The Additional Commissioner of Income Tax)(Income Tax Appellate Tribunal) (27.07.2022)The assessee is a firm engaged in the business of import of plastic scrap from European countries, USA and countries situated in UAE. The AO noticed t....MANU/IR/0098/2022Direct TaxationCertificate from Collector has to be placed by the assessee to determine that particular land comes under the urban land or agricultural land (Bharatkumar J. Patel (Prop. of Gurumangalam International) vs. Wealth Tax Officer, Ahmedabad)(Income Tax Appellate Tribunal) (27.07.2022)The assessee is an individual derives income by way of rent, interest and agriculture etc. The assessee filed return of net wealth for A.Y. 2010-11 de....MANU/IB/0490/2022Direct TaxationExtra Duty Deposit be refunded without filing of refund claim (China Steel Corporation India Pvt Ltd Vs C.C.-Ahmedabad)(Customs, Excise and Service Tax Appellate Tribunal) (26.07.2022)Present appeal has been filed by China Steel Corporation India Pvt Ltd against denial of refund of Extra Duty Deposit paid by them in terms of CBEC Ci....MANU/CS/0179/2022CustomsCourt has jurisdiction to extend the time that was initially fixed by it for doing an act (IREO Private Limited Ors vs. Vibhor Home Developers Pvt. Ltd. Ors)(High Court of Delhi) (29.07.2022)Present application moved on behalf of the Petitioners under Section 151 of Code of Civil Procedure, 1908 (CPC) seeking prayer for enlarging time for ....MANU/DE/2686/2022CivilDelay should not be permitted to defeat the rights of a person to approach the Court of law (Satchidananda Chintamani Behera Vs. The Vice Chancellor, Sant Gadge Baba Amravati University and Ors.)(High Court of Bombay) (25.07.2022)The petition challenges the order passed by University and College Tribunal, whereby the application of the petitioner seeking condonation of delay of....MANU/MH/2494/2022CivilExpression "District Magistrate" and the "Chief Metropolitan Magistrate" under Section 14 of the SARFAESI Act includes Additional District Magistrate and Additional Chief Metropolitan Magistrate (R.D. Jain and Co. Vs. Capital First Ltd. and Ors.)(Supreme Court) (27.07.2022)The borrower has preferred the present appeal against impugned judgment and order passed by the High Court, by which, the Division Bench of the High C....MANU/SC/0926/2022Commercial