SC: Filing a False FIR Alone does not Amount to Abetment of Suicide  ||  SC: Police Cannot Probe Offences under Pre-Conception & Pre-Natal Diagnostic Techniques Act  ||  SC: UP Gangsters Act Creates no Offence, Perpetuates Violence against Citizens  ||  SC: Caste Abuse in Private Space without Public Presence is not SC/ST Act Offence  ||  SC Reduces Judicial Service Practice Norm to 1 Year; Mandates Training & Clerkship  ||  SC: Wife’s Income does not Reduce Father’s Duty to Maintain Children  ||  SC: Government Cannot Revisit PSC Eligibility Decision When Service Rules Make it Final  ||  Allahabad HC: S.34 IPC Applies if Co-Accused Shares a ‘Functional Relationship’ with Offence  ||  P&H High Court: PSC Cannot Introduce Minimum Interview Marks After Medical Faculty Selection Begins  ||  MP HC: Comprehensive Insurance Doesn't Mean Unlimited Passenger Liability Without Terms    

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 2026 - All Rights Reserved