Search Results for "delay penalty"

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High Court of Karnataka Quashes Criminal Proceedings Against Assessee for Delay in Filing Income Tax Return Due to Lack of Mens Rea and Departmental Delay. Section 276CC of Income Tax Act, 1961 requires wilful failure to furnish return; mere delay without culpable mental state does not constitute offence.

The petitioner, Rajkumar Agarwal, proprietor of Sainath Stone Crusher, filed four criminal petitions under Section 482 of the Code of Criminal Procedu...

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High Court of Karnataka Quashes Dismissal of Employee in Disciplinary Proceedings Due to 12-Year Delay and Denial of Documents. Dismissal Order Set Aside as Non-Supply of Inquiry Report and Documents Violated Principles of Natural Justice Under Article 226 of the Constitution of India.

The petitioner, employed as a Wireless Operator in Mysore Paper Mills Limited since before 1998, was issued a charge-sheet on 17-12-2010, nearly twelv...

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Bombay High Court Considers Legality of Customs Broker Licence Suspension Due to Delay in Submitting Inquiry Report. Interpretation of Regulation 20(5) of Customs Brokers Licensing Regulations, 2013 — Whether Time Limit of 90 Days for Inquiry Report is Mandatory or Directory.

A group of customs appeals was filed by the Principal Commissioner of Customs (General), Mumbai, against various customs broker licence holders before...

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Bombay High Court Quashes Deficit Stamp Duty Demand in Development Agreement Case — Delay and Lack of Speaking Order Render Proceedings Invalid. Section 33A of Maharashtra Stamp Act, 1958 invoked after 10 years without proper application of mind; order set aside.

The Petitioner, Axayraj Buildwell Pvt. Ltd. (now Moongipa Realty Pvt. Ltd.), a developer, entered into a Development Agreement with D.N. Nagar Shree A...