Delhi High Court is hearing a petition by Sr. Adv. Abhishek Manu Singhvi against the Central Board of Direct Taxes - filed in response to a penalty on Singhvi of about Rs. 57 crores, imposed for undisclosed income of almost Rs. 91 crores.

Singhvi is making submissions on merits of the case.
Delhi High Court has asked Solicitor General Tushar Mehta to consider not taking any precipitative action against Singhvi.
Singhvi: Government has taken a lot of action to reduce tax related litigation. Singhvi refers to a scheme meant to reduce direct tax litigation taken out by the government.
Singhvi: I'm jumping out of sequence to refer to a CBDT Circular which repeats the same objects which were laid down in the Direct Tax Vivad Se Vishwas Act.
Singhvi: "Specified date" in the Act means Jan 1, 2020, which means they were adding some element of retroactivity as well in the legislation (up to 3 months).
Singhvi: The amazing part is that this Act requires entry only on 2 conditions: one, that there should be a pendency of writ, SLP or appeal, two, that it should be pending on a certain date. There is no other affirmative condition!
Singhvi: The provisions of this Act shall not apply in respect of tax arrears for a search case (search cases only above Rs. 5 crores).

Del HC: Does it include pendency before ITSC?
Singhvi: No, it doesn't include matters pending before ITSC.
Singhvi: One case I'm arguing is of search, within the Rs. 5 crore limit. The other case is of ITSC.
Singhvi: There is no model of the Act saying this nature of proceeding is included and this is not included.
Del HC: What is the amount being discussed here? Is it the amount before the ITSC or the one mentioned in this writ?
Singhvi: It is the amount in this writ. It does not exceed Rs. 5 crores.
Sr. Adv. Arvind Datar: The question is that when an Act has excluded certain things from its scheme, can a Circular subsequently add those things?
Court directs for the matter to be heard on Jan 12.

Solicitor General Tushar Mehta: I request for the matter to be held on Jan 13, as it doesn't concern a petition or petitioner, but would apply to the entire country.
Singhvi: My friend is trying to show that there would be an avalanche of matters but that is more imaginary than real.
Court: That is besides the point here for now.
SG Mehta: I'm not showing a red flag here, just telling that I'm not arguing against a particular petitioner here.

Singhvi: I am in agreement that whatever is decided would be the law.
The court has posted the matter for further hearing on Jan 12.

More from Live Law

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Ambedker's 22 vows Vs BUDDHISM

/Read it Full /

Ambedker-1: I shall have no faith in Brahma, Vishnu and Mahesh nor shall I worship them

BUDDHISM: I believe in them as a subordinate to buddha, we have different philoshphical model regarding them,we have many eg ,My many sect...


.Worship them , respect them ; some sects consider them to be emanation of Boddhisatva Avlokiteshwara,In tantra they are worshipped

A2:  I shall have no faith in Rama and Krishna who are believed to be incarnation of God nor shall I worship them

B: Buddha says Rama was his.

.. previous life ,and Krishna was one of previous life of Sariputta ,My many sects worship them as previous life of Buddha, Krishna is not very much known but his sculpture is seen in Buddhist temples,you can pay respect to them atleast

A3: shall have no faith in ‘Gauri’, Ganapati and other gods and goddesses of Hindus nor shall I worship them

B: Hindu goddess gauri and Ganesha is widely accepted by us we have our own mantra for them ,they seek dharini from buddha ,Our some sects worship them

A4: I do not believe in the incarnation of God
B: Ok! This is acceptable,but we do have previous life/births of Buddha and rebirth ,which you Rejected

A5: I do not and shall not believe that Lord Buddha was the incarnation of Vishnu I believe this to be sheer madness and false
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On Feb 25, 2021, the IT Rules, 2021 came into force. On Feb 27, 2021, we shared with you our comprehensive deep-dive into the Rules - an overview of its contents, the “safeguards” it seeks to establish, and how they affect your fundamental rights.


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#ArudraDarisanam
Unique Natarajar made of emerlad is abt 6 feet tall.
It is always covered with sandal paste.Only on Thriuvadhirai Star in month Margazhi-Nataraja can be worshipped without sandal paste.


After removing the sandal paste,day long rituals & various abhishekam will be
https://t.co/e1Ye8DrNWb day Maragatha Nataraja sannandhi will be closed after anointing the murthi with fresh sandal paste.Maragatha Natarajar is covered with sandal paste throughout the year


as Emerald has scientific property of its molecules getting disturbed when exposed to light/water/sound.This is an ancient Shiva temple considered to be 3000 years old -believed to be where Bhagwan Shiva gave Veda gyaana to Parvati Devi.This temple has some stunning sculptures.