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Delhi High Court Reiterates Strict Jurisdictional Limits on Reassessment Proceedings — JAGMOHAN KEJRIWAL v. Income Tax Officer, Ward 62(1), Delhi & Anr. (03 April 2024)
Facts of the CaseThe writ petitions filed by Jagmohan Kejriwal formed part of a
large batch of matters adjudicated together by the Delhi High Court in ITA
52/2024 and connected cases. The petitions arose from reassessm...
Delhi High Court Reaffirms Mandatory Compliance with Reassessment Provisions — MAHABIR PARSHAD GUPTA v. Income Tax Officer, Ward 43-1, New Delhi & Anr. (03 April 2024)
Facts of the CaseThe writ petition filed by Mahabir Parshad Gupta formed part
of a large batch of appeals and writ petitions adjudicated together by the
Delhi High Court in ITA 52/2024 and connected matters. The petiti...
Validity of Section 153C Proceedings Against Non-Searched Individual — Delhi High Court on Jurisdiction, Incriminating Material & Central Circle Assessments: Vinod Kumar Garg v. DCIT (Central Circle-28), 2024
Facts of the
CaseVinod Kumar Garg filed writ petitions before the
Delhi High Court challenging notices issued by the Income Tax Department
pursuant to search and seizure operations conducted on another person. The
pe...
Service of Notice Under Section 148A(b) Valid If Sent to Correct Address: Delhi High Court Upholds Reassessment — MAHABIR SINGH JOON v. Income Tax Officer & Anr. (01 April 2024)
Facts of the CaseThe petitioner challenged an order dated 27 March 2023 passed
under Section 148A(d) of the Income-tax Act, 1961 and the consequential
initiation of reassessment proceedings for Assessment Year 2016-17....
Section 153C Notices to “Other Person” Without AY-Specific Incriminating Material — Delhi High Court on Jurisdictional Validity: Vineeta Gupta v. ITO Ward 46(4), Delhi & Connected Matters (2024)
Facts of the CaseVineeta Gupta filed writ petitions before the Delhi
High Court challenging notices issued by the Income Tax Department under
Section 153C of the Income Tax Act, 1961 pursuant to search and seizur...
Delhi High Court on Search Assessments: Proceedings Without Strict Statutory Compliance Unsustainable — MAMTA AGARWAL v. ACIT (Central Circle-28), Delhi & Ors., ITA 52/2024 Batch (03 April 2024)
Facts of the CaseThe writ petitions filed by Mamta Agarwal formed part of a
large batch of appeals and writ petitions adjudicated together by the Delhi
High Court in ITA 52/2024 and connected matters arising from searc...
Section 153C Proceedings Against Non-Searched Entities — Delhi High Court on Jurisdiction, Incriminating Material & Valid Satisfaction: Tina Organics Pvt. Ltd. v. DCIT (Central Circle-28), 2024
Facts of the
CaseTina Organics Private Limited filed writ petitions
before the Delhi High Court challenging notices issued under Section 153C of
the Income Tax Act, 1961 pursuant to search and seizure operations condu...
Section 153C Proceedings & Search Assessments — Delhi High Court Clarifies Jurisdiction Over “Other Person” and Requirement of Incriminating Material: PCIT (Central-1) v. Ojjus Medicare Pvt. Ltd. & Connected Matters (2024)
Facts of the
CaseThe Principal Commissioner of Income Tax
(Central-1) filed appeals before the Delhi High Court against orders relating
to search-based assessment proceedings involving Ojjus Medicare Pvt. Ltd. and
nu...
Section 153C Notices Against “Other Person” Without AY-Specific Incriminating Material — Delhi High Court on Jurisdictional Limits in Search Assessments: Sunoj Engineers Pvt. Ltd. v. ACIT (Central Circle-27), 2024
Facts of the
CaseSunoj Engineers Private Limited filed writ
petitions before the Delhi High Court challenging notices issued under Section
153C of the Income Tax Act, 1961 pursuant to search and seizure operations
co...
Section 153C Proceedings Against Non-Searched Persons — Delhi High Court on AY-Specific Incriminating Material & Jurisdictional Validity: Shashi Garg v. DCIT (Central Circle-28), 2024
Facts of the
CaseShashi Garg filed writ petitions before the Delhi
High Court challenging notices issued under Section 153C of the Income Tax Act,
1961 pursuant to search and seizure operations conducted on another pe...