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HomeDirect TaxIndefinite Lookout Circular Violates Fundamental Rights After Tax Proceedings Conclude: Delhi HC

Indefinite Lookout Circular Violates Fundamental Rights After Tax Proceedings Conclude: Delhi HC

Direct Tax

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By Mariya Paliwala
Delhi High Court

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The Delhi High Court has held that the continued operation of a lookout circular (LOC) after the conclusion of tax proceedings and in the absence of any outstanding demand violates fundamental rights guaranteed under the Constitution. The Bench of Justice Dinesh Mehta and Justice Vinod Kumar set aside the LOCs that had been issued following…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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