The President, Droupadi Murmu has appointed Justice Sanjiv Khanna as the 51st Chief Justice of India, who is likely to take oath on November 11, 2024.
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About Justice Sanjiv Khanna
Justice Khanna was born on May 14, 1960. He began his legal career in 1983, enrolling as an advocate with the Bar Council of Delhi. He practised in various courts, including the Tis Hazari District Courts and the Delhi High Court, specialising in constitutional law, taxation, arbitration, and more.
Justice Sanjiv Khanna As Standing Counsel for the Income Tax Department
Justice Sanjiv Khanna’s practice in the Delhi High Court was marked by a significant seven-year tenure as Senior Standing Counsel for the Income Tax Department, and as Standing Counsel (Civil) for the National Capital Territory of Delhi in 2005.
Top 5 Tax Judgement By Justice Sanjiv Khanna
- Commissioner Of GST And Central Excise Versus M/S Citibank N.A.
A three-judge bench of the Supreme Court, comprising of three Judge Bench of Justice Sanjiv Khanna, Justice Sanjay Kumar, and Justice R. Mahadevan held that the entire data and details are available with the Service Tax Department and could have been easily ascertained before issuance of the show cause notice. Interestingly, the show cause notice proceeds on the basis that, regardless of the service tax paid by the acquiring bank on the full MDR, the issuing bank would be liable to pay service tax on the proportion of its share in the MDR, which is the interchange fee.
- Arvind Kejriwal Versus Directorate Of Enforcement
A Division bench of the Supreme Court, comprising of Justice Sanjiv Khanna and Justice Dipankar Datta held that Directorate of Enforcement Section 45 gives primacy to the opinion of the DoE when it comes to grant of bail. DoE should act uniformly, consistent in conduct, confirming one rule for all.
- Radhika Agarwal v. Union of India and Ors.
A batch of 281 petitions challenging penal provisions of various laws such as the Customs Act, Excise Act and GST Act as non-compatible with the Code of Criminal Procedure (CrPC) and the Constitution came before the Supreme Court.
A three-judge bench of the Supreme Court comprising of Justices Sanjiv Khanna, Justice MM Sundresh and Justice Bela M Trivedi has held that a GST officer must have material, which can be verified by a Magistrate, before arrest is made and not act merely on suspicion.
- All India Bank Officers’ Confederation Vs The Regional Manager, Central Bank Of India & Others
A Division bench of the Supreme Court comprising of Justice Sanjiv Khanna and Justice Dipankar has held that Rule 3(7)(i) of the Income Tax Rules, 1962 is not violative of Article 14 of the Constitution of India and provision of interest free or concessional loan benefits provided by banks to bank employees shall be taxable as a perquisite under Section 17 of the Income Tax Act, 1961.
- Bharti Cellular Limited v. Assistant Commissioner of Income Tax and Another
A Division bench of the Supreme Court comprising of Justices Sanjiv Khanna and SVN Bhatti has held that cellular mobile service providers are not liable to deduct TDS on income in payments received by their franchisees/distributors from third parties/customers under Section 194-H of the Income Tax Act, 1961.
Read More: Know Time Limit For Issuing Income Tax Notices And Completion Of Assessment
