Circumstances under which whether to file appeal to High Court or file Writ petition to High Court.
File a High Court appeal (Section 260A) within 120 days of receiving an Income Tax Appellate Tribunal (ITAT) order involving a "substantial question of law".
File a Writ Petition (Article 226) when statutory remedies are exhausted, violated (natural justice), or tax authorities act without jurisdiction, often used against re-assessment notices (Sec 148) or arbitrary orders.
When to File an Appeal to High Court (Sec 260A) Trigger: Aggrieved by an order passed by the ITAT (Appellate Tribunal). Grounds: The case must involve a "substantial question of law" (not just facts).
Time Limit: Within 120 days from the date the ITAT order is received.
Form: A memorandum of appeal precisely stating the question of law.
When to File a Writ Petition to High Court (Art. 226).
A writ petition is not a shortcut and should generally be filed only after exhausting statutory remedies (like CIT Appeals or ITAT), unless exceptional circumstances exist:
Non-Jurisdictional Orders: Assessing Officer acts outside their power, such as issuing notice under Section 148 without proper justification or legal basis.
Violation of Natural Justice: Orders passed without giving an opportunity to be heard (no show-cause notice).
Re-assessment Issues: When a reassessment notice (Sec 147/148) is issued, and reasons for re-opening are not provided or legally sound.
Arbitrary/Illegal Orders: Orders that are perverse, violate statutory requirements, or demand immediate high-court intervention.
File a High Court appeal (Section 260A) within 120 days of receiving an Income Tax Appellate Tribunal (ITAT) order involving a "substantial question of law".
File a Writ Petition (Article 226) when statutory remedies are exhausted, violated (natural justice), or tax authorities act without jurisdiction, often used against re-assessment notices (Sec 148) or arbitrary orders.
When to File an Appeal to High Court (Sec 260A)
Trigger: Aggrieved by an order passed by the ITAT (Appellate Tribunal).
Grounds: The case must involve a "substantial question of law" (not just facts).
Time Limit: Within 120 days from the date the ITAT order is received.
Form: A memorandum of appeal precisely stating the question of law.
When to File a Writ Petition to High Court (Art. 226)
A writ petition is not a shortcut and should generally be filed only after exhausting statutory remedies (like CIT Appeals or ITAT), unless exceptional circumstances exist:
Non-Jurisdictional Orders: Assessing Officer acts outside their power, such as issuing notice under Section 148 without proper justification or legal basis.
Violation of Natural Justice: Orders passed without giving an opportunity to be heard (no show-cause notice).
Re-assessment Issues: When a reassessment notice (Sec 147/148) is issued, and reasons for re-opening are not provided or legally sound.
Arbitrary/Illegal Orders: Orders that are perverse, violate statutory requirements, or demand immediate high-court intervention.
The Appellate Tribunal for Forfeited Property (ATFP) in India hears appeals against orders involving the attachment, seizure, or forfeiture of properties deemed to be illegally acquired. It acts under acts like SAFEMA (1976), NDPS (1985), and PMLA (2002) to cover properties tied to smuggling, foreign exchange manipulation, illicit drug traffic, and money laundering.
Key Areas Covered Under ATFP:
SAFEMA (1976): Appeals regarding forfeiture of properties held by smugglers, foreign exchange manipulators, and their relatives or associates.
NDPS Act (1985): Appeals against attachment/forfeiture of property derived from illicit traffic in narcotic drugs and psychotropic substances.
PMLA (2002): Appeals concerning orders issued by authorities under the Prevention of Money-Laundering Act regarding attached property.
Benami Transactions (Prohibition) Act: Appeals against decisions made by the Income Tax Department/Competent Authority regarding Benami properties.
FEMA: Appeals concerning penalties imposed by authorized authorities under the Foreign Exchange Management Act.
Functions of the Tribunal:
Adjudication: It reviews decisions made by competent authorities, including seizure of property.
Case Categorization: It handles cases related to Section 68(O) of the NDPS Act and Section 12(4) of SAFEMA.
Authority: The tribunal comprises a Chairman (usually a retired Supreme Court/High Court judge) and two members, serving as a check on illegal asset seizure actions.
NCLT Litigation
NCLT lawyers specialize in corporate law and the Insolvency and Bankruptcy Code (IBC) 2016, primarily representing creditors or debtors in insolvency proceedings (CIRP), restructuring, and mergers. They draft petitions, file cases under Section 7, 9, or 10 of the IBC, and represent clients before the National Company Law Tribunal.
Core Responsibilities of an NCLT Lawyer:
Insolvency & Bankruptcy (IBC): They manage the end-to-end insolvency resolution process, including issuing statutory demands and representing clients in admission hearings.
Corporate Disputes & Mismanagement: They handle cases regarding minority shareholder oppression, mismanagement, and board disputes (Sections 241-242 of the Companies Act, 2013).
Mergers & Acquisitions (M&A): They secure tribunal approvals for mergers, amalgamations, and restructuring of companies.
Winding-Up & Liquidation: They assist with voluntary or compulsory liquidation processes for companies unable to pay debts.
Procedural Compliance & Advocacy: They ensure strict adherence to technical procedures, deadlines, and documentation required by the tribunal.
Appellate Representation: They represent clients in appeals against NCLT orders before the National Company Law Appellate Tribunal (NCLAT) or higher courts
No Offence If Married Man Stays In Live-In Relationship With Adult Woman: Allahabad High Court.The Allahabad High Court has observed that there is no offence if a married man stays with an adult in a live-in relationship with the consent of the other person.
Stressing that morality and law must remain separate, a bench comprising Justice JJ Munir and Justice Tarun Saxena stated that social opinions and moral views will not dictate the Court's actions when protecting citizens' rights.
The observation was made while hearing a petition seeking protection of a live-in couple allegedly facing threats from the woman's family.
According to the facts of the case, the woman's family had lodged an FIR claiming that the man (petitioner no. 2), who is married, had lured away the 18-year-old woman (petitioner no. 1) through blandishment. The family further argued that, because he is married, living with another woman constitutes a crime.
The bench, however, rejected this argument as it observed thus:
"There is no offence of the kind where a married man, staying with an adult in a live-in relationship, by consent of the other person, can be prosecuted for any offence, whatsoever. Morality and law have to be kept apart. If there is no offence under the law made out, social opinions and morality will not guide the action of the Court for protecting the rights of citizens."
The Court further noted that the woman had submitted an application to the Superintendent of Police, Shahjahanpur, stating that she is an adult and is staying with the petitioner no. 2 out of her own free will.
They also submitted that the girl's parents and family members are averse to the relationship and have threatened her with death, causing both of them to fear an honour killing. However, the district police chief took no action on the complaint.
Taking a serious view of this, the bench reminded the state authorities that it is the fundamental duty of the police to protect two adults living together.
Finding that a prima facie case was made out, the Court admitted the petition and issued notices to the respondents. It granted the state counsel two weeks' time to file a counter-affidavit.
Granting immediate interim relief, the bench directed that until further orders, the petitioners shall not be arrested in the criminal case registered under Section 87 BNS at Police Station Jaitipur in Shahjahanpur district.
To ensure their protection, the Court also restrained the informant and all members of the woman's family from causing any harm to the parties in life or limb.
The bench further directed that they shall not enter the parties' matrimonial home or contact them directly or through any electronic means of communication or through the agency of others.
The Superintendent of Police, Shahjahanpur, shall be personally responsible for ensuring the safety and security of the petitioners, the bench added.
No digital/physical signatures of approving authority – Section 148 notice quashed.
Case Name : Rajesh Kumar Mishra Vs ITO (ITAT Delhi).
The Delhi Bench of the ITAT decided the appeal of the individual against the order of CIT(A)/NFAC. The Assessing Officer had reopened assessment u/s 147 r.w.s. 144/144B and made the addition.
The assessee challenged the reopening, arguing that no valid notice u/s 148A was issued and no proper sanction u/s 151 was obtained. On examining the approval u/s 151, the Tribunal found that it lacked signatures of the PCIT, and despite directions, the Revenue failed to produce a duly signed approval. Holding that the absence of valid sanction rendered the notice u/s 148 invalid, the Tribunal quashed the reassessment.
The appeal was allowed, and the addition deleted.
Since no valid approval u/s 151 has been submitted before us despite specific directions to the Ld. DR, we hereby, quash the notice u/s 148 being invalid and bad in law on this ground.
As the Notice u/s 148 has been quashed, rest of the grounds have become academic in nature and hence not being adjudicated upon .
Rahul Jha Associate Legal
Passing of Non-Speaking Order Without Adjudication of Legal Issue by CIT(A) held Unsustainable: ITAT Delhi Bench Sets Aside Order.
4 weeks ago | [YT] | 0
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Rahul Jha Associate Legal
Circumstances under which whether to file appeal to High Court or file Writ petition to High Court.
File a High Court appeal (Section 260A) within 120 days of receiving an Income Tax Appellate Tribunal (ITAT) order involving a "substantial question of law".
File a Writ Petition (Article 226) when statutory remedies are exhausted, violated (natural justice), or tax authorities act without jurisdiction, often used against re-assessment notices (Sec 148) or arbitrary orders.
When to File an Appeal to High Court (Sec 260A)
Trigger: Aggrieved by an order passed by the ITAT (Appellate Tribunal).
Grounds: The case must involve a "substantial question of law" (not just facts).
Time Limit: Within 120 days from the date the ITAT order is received.
Form: A memorandum of appeal precisely stating the question of law.
When to File a Writ Petition to High Court (Art. 226).
A writ petition is not a shortcut and should generally be filed only after exhausting statutory remedies (like CIT Appeals or ITAT), unless exceptional circumstances exist:
Non-Jurisdictional Orders: Assessing Officer acts outside their power, such as issuing notice under Section 148 without proper justification or legal basis.
Violation of Natural Justice: Orders passed without giving an opportunity to be heard (no show-cause notice).
Re-assessment Issues: When a reassessment notice (Sec 147/148) is issued, and reasons for re-opening are not provided or legally sound.
Arbitrary/Illegal Orders: Orders that are perverse, violate statutory requirements, or demand immediate high-court intervention.
4 weeks ago | [YT] | 0
View 0 replies
Rahul Jha Associate Legal
File a High Court appeal (Section 260A) within 120 days of receiving an Income Tax Appellate Tribunal (ITAT) order involving a "substantial question of law".
File a Writ Petition (Article 226) when statutory remedies are exhausted, violated (natural justice), or tax authorities act without jurisdiction, often used against re-assessment notices (Sec 148) or arbitrary orders.
When to File an Appeal to High Court (Sec 260A)
Trigger: Aggrieved by an order passed by the ITAT (Appellate Tribunal).
Grounds: The case must involve a "substantial question of law" (not just facts).
Time Limit: Within 120 days from the date the ITAT order is received.
Form: A memorandum of appeal precisely stating the question of law.
When to File a Writ Petition to High Court (Art. 226)
A writ petition is not a shortcut and should generally be filed only after exhausting statutory remedies (like CIT Appeals or ITAT), unless exceptional circumstances exist:
Non-Jurisdictional Orders: Assessing Officer acts outside their power, such as issuing notice under Section 148 without proper justification or legal basis.
Violation of Natural Justice: Orders passed without giving an opportunity to be heard (no show-cause notice).
Re-assessment Issues: When a reassessment notice (Sec 147/148) is issued, and reasons for re-opening are not provided or legally sound.
Arbitrary/Illegal Orders: Orders that are perverse, violate statutory requirements, or demand immediate high-court intervention.
#Incometaxappeal
#Incometaxwritpetition
#Incometaxlitgation
#Highcourt
1 month ago | [YT] | 0
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Rahul Jha Associate Legal
The Appellate Tribunal for Forfeited Property (ATFP) in India hears appeals against orders involving the attachment, seizure, or forfeiture of properties deemed to be illegally acquired. It acts under acts like SAFEMA (1976), NDPS (1985), and PMLA (2002) to cover properties tied to smuggling, foreign exchange manipulation, illicit drug traffic, and money laundering.
Key Areas Covered Under ATFP:
SAFEMA (1976): Appeals regarding forfeiture of properties held by smugglers, foreign exchange manipulators, and their relatives or associates.
NDPS Act (1985): Appeals against attachment/forfeiture of property derived from illicit traffic in narcotic drugs and psychotropic substances.
PMLA (2002): Appeals concerning orders issued by authorities under the Prevention of Money-Laundering Act regarding attached property.
Benami Transactions (Prohibition) Act: Appeals against decisions made by the Income Tax Department/Competent Authority regarding Benami properties.
FEMA: Appeals concerning penalties imposed by authorized authorities under the Foreign Exchange Management Act.
Functions of the Tribunal:
Adjudication: It reviews decisions made by competent authorities, including seizure of property.
Case Categorization: It handles cases related to Section 68(O) of the NDPS Act and Section 12(4) of SAFEMA.
Authority: The tribunal comprises a Chairman (usually a retired Supreme Court/High Court judge) and two members, serving as a check on illegal asset seizure actions.
1 month ago | [YT] | 0
View 0 replies
Rahul Jha Associate Legal
NCLT Litigation
NCLT lawyers specialize in corporate law and the Insolvency and Bankruptcy Code (IBC) 2016, primarily representing creditors or debtors in insolvency proceedings (CIRP), restructuring, and mergers. They draft petitions, file cases under Section 7, 9, or 10 of the IBC, and represent clients before the National Company Law Tribunal.
Core Responsibilities of an NCLT Lawyer:
Insolvency & Bankruptcy (IBC): They manage the end-to-end insolvency resolution process, including issuing statutory demands and representing clients in admission hearings.
Corporate Disputes & Mismanagement: They handle cases regarding minority shareholder oppression, mismanagement, and board disputes (Sections 241-242 of the Companies Act, 2013).
Mergers & Acquisitions (M&A): They secure tribunal approvals for mergers, amalgamations, and restructuring of companies.
Winding-Up & Liquidation: They assist with voluntary or compulsory liquidation processes for companies unable to pay debts.
Procedural Compliance & Advocacy: They ensure strict adherence to technical procedures, deadlines, and documentation required by the tribunal.
Appellate Representation: They represent clients in appeals against NCLT orders before the National Company Law Appellate Tribunal (NCLAT) or higher courts
1 month ago | [YT] | 1
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Rahul Jha Associate Legal
Appeal and Litigation at GSTAT.
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Rahul Jha Associate Legal
1 month ago | [YT] | 0
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Rahul Jha Associate Legal
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Rahul Jha Associate Legal
No Offence If Married Man Stays In Live-In Relationship With Adult Woman: Allahabad High Court.The Allahabad High Court has observed that there is no offence if a married man stays with an adult in a live-in relationship with the consent of the other person.
Stressing that morality and law must remain separate, a bench comprising Justice JJ Munir and Justice Tarun Saxena stated that social opinions and moral views will not dictate the Court's actions when protecting citizens' rights.
The observation was made while hearing a petition seeking protection of a live-in couple allegedly facing threats from the woman's family.
According to the facts of the case, the woman's family had lodged an FIR claiming that the man (petitioner no. 2), who is married, had lured away the 18-year-old woman (petitioner no. 1) through blandishment. The family further argued that, because he is married, living with another woman constitutes a crime.
The bench, however, rejected this argument as it observed thus:
"There is no offence of the kind where a married man, staying with an adult in a live-in relationship, by consent of the other person, can be prosecuted for any offence, whatsoever. Morality and law have to be kept apart. If there is no offence under the law made out, social opinions and morality will not guide the action of the Court for protecting the rights of citizens."
The Court further noted that the woman had submitted an application to the Superintendent of Police, Shahjahanpur, stating that she is an adult and is staying with the petitioner no. 2 out of her own free will.
They also submitted that the girl's parents and family members are averse to the relationship and have threatened her with death, causing both of them to fear an honour killing. However, the district police chief took no action on the complaint.
Taking a serious view of this, the bench reminded the state authorities that it is the fundamental duty of the police to protect two adults living together.
Finding that a prima facie case was made out, the Court admitted the petition and issued notices to the respondents. It granted the state counsel two weeks' time to file a counter-affidavit.
Granting immediate interim relief, the bench directed that until further orders, the petitioners shall not be arrested in the criminal case registered under Section 87 BNS at Police Station Jaitipur in Shahjahanpur district.
To ensure their protection, the Court also restrained the informant and all members of the woman's family from causing any harm to the parties in life or limb.
The bench further directed that they shall not enter the parties' matrimonial home or contact them directly or through any electronic means of communication or through the agency of others.
The Superintendent of Police, Shahjahanpur, shall be personally responsible for ensuring the safety and security of the petitioners, the bench added.
1 month ago | [YT] | 0
View 0 replies
Rahul Jha Associate Legal
No digital/physical signatures of approving authority – Section 148 notice quashed.
Case Name : Rajesh Kumar Mishra Vs ITO (ITAT Delhi).
The Delhi Bench of the ITAT decided the appeal of the individual against the order of CIT(A)/NFAC. The Assessing Officer had reopened assessment u/s 147 r.w.s. 144/144B and made the addition.
The assessee challenged the reopening, arguing that no valid notice u/s 148A was issued and no proper sanction u/s 151 was obtained. On examining the approval u/s 151, the Tribunal found that it lacked signatures of the PCIT, and despite directions, the Revenue failed to produce a duly signed approval. Holding that the absence of valid sanction rendered the notice u/s 148 invalid, the Tribunal quashed the reassessment.
The appeal was allowed, and the addition deleted.
Since no valid approval u/s 151 has been submitted before us despite specific directions to the Ld. DR, we hereby, quash the notice u/s 148 being invalid and bad in law on this ground.
As the Notice u/s 148 has been quashed, rest of the grounds have become academic in nature and hence not being adjudicated upon .
#Section148
#Section144/144B
#Section151
#Section147
#section148quashed
#ITATDelhibench
2 months ago | [YT] | 1
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