Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
The HC dismissed the writ petition for lack of maintainability, holding that the petitioner lacked locus standi to invoke Article 226 jurisdiction. Although the petitioner filed complaints leading to notices by GST and Income Tax authorities, no personal legal injury or infringement of rights was demonstrated. The Court emphasized that Article 226 jurisdiction requires the petitioner to have a personal or individual right affected, except in habeas corpus or quo warranto petitions. Since the petitioner neither suffered legal grievance nor was aggrieved by official inaction, he could not claim to be a person aggrieved entitled to seek mandamus. Consequently, the petition was dismissed as not maintainable for failure to establish a vested right or personal harm.
The HC dismissed the writ petition for lack of maintainability, holding that the petitioner lacked locus standi to invoke Article 226 jurisdiction. Although the petitioner filed complaints leading to notices by GST and Income Tax authorities, no personal legal injury or infringement of rights was demonstrated. The Court emphasized that Article 226 jurisdiction requires the petitioner to have a personal or individual right affected, except in habeas corpus or quo warranto petitions. Since the petitioner neither suffered legal grievance nor was aggrieved by official inaction, he could not claim to be a person aggrieved entitled to seek mandamus. Consequently, the petition was dismissed as not maintainable for failure to establish a vested right or personal harm.
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