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Vikas Wahi vs DCIT (Delhi HC, 2024): Search Assessment Proceedings and Reassessment Limits — Delhi High Court Clarifies Jurisdiction Under Sections 153A/153C
Facts of the
CaseThe petitioner,
Vikas Wahi, challenged proceedings initiated by the Income Tax Department
pursuant to search-related assessment provisions under the Income Tax Act,
1961. Notices had been issued by t...
Delhi High Court on Validity of Search-Based Income-Tax Proceedings: Vikas Promoters Pvt. Ltd. vs. DCIT, Central Circle-28, Delhi & Anr. — Ruling in ITA 52/2024 Batch (03 April 2024)
Facts of the
CaseThe petitioner, Vikas Promoters Private Limited,
was subjected to income-tax proceedings initiated by the authorities pursuant
to search and seizure operations conducted under the Income-tax Act, 1961...
Delhi High Court on Settlement Commission Orders, Section 68 Additions & Section 80-IC Deduction: Landmark Ruling in Valley Iron & Steel Co. Ltd. vs. PCIT (Central)-1 & Ors. (01 April 2024)
Facts of the
CaseThe petitioner-assessee challenged the order dated
28 February 2017 passed by the Income Tax Settlement Commission (ITSC),
primarily with respect to additions made on account of share capital infusion...
Delhi High Court on Validity of Search-Based Income-Tax Proceedings: Tina Organics Pvt. Ltd. vs. DCIT, Central Circle-28, Delhi — Ruling in ITA 52/2024 Batch Matters (03 April 2024)
Facts of the
CaseThe petitioner, Tina Organics Pvt. Ltd., was
subjected to income-tax proceedings initiated by the Department pursuant to
search and seizure operations conducted under the Income-tax Act, 1961. Based
...
Delhi High Court on Legality of Post-Search Income-Tax Proceedings: Tarun Kumar Sahay vs. DCIT, Central Circle-28, Delhi — Ruling in ITA 52/2024 & Connected Matters (03 April 2024)
Facts of the
CaseThe petitioner, Tarun Kumar Sahay, was subjected to
income-tax proceedings initiated by the authorities pursuant to search and
seizure operations conducted under the Income-tax Act, 1961. Based on mat...
Delhi High Court on Validity of Search-Linked Income-Tax Proceedings: Tarun Kumar Sahay (HUF) vs. Income Tax Officer, Ward-43(1), Delhi & Anr. — Landmark Ruling in Batch Search Assessment Matters (03 April 2024)
Facts of the
CaseThe petitioner, Tarun Kumar Sahay (HUF), was
subjected to income-tax proceedings initiated by the authorities pursuant to
search and seizure operations conducted under the Income-tax Act, 1961. Based
...
Delhi High Court on Validity of Search-Related Income-Tax Proceedings: Susheel Jain vs. ACIT, Central Circle-27, Delhi & Anr. (03 April 2024)
Facts of the
CaseThe petitioner, Susheel Jain, was subjected to
income-tax proceedings initiated by the authorities pursuant to search and
seizure actions conducted under the Income-tax Act, 1961. Based on material
a...
Delhi High Court on Legality of Search-Based Income-Tax Proceedings: Sunoj Engineers Pvt. Ltd. vs. ACIT, Central Circle-27, Delhi & Anr. (03 April 2024)
Facts of the
CaseThe petitioner, Sunoj Engineers Pvt. Ltd., was
subjected to income-tax proceedings initiated by the Department following
search and seizure operations conducted under the Income-tax Act, 1961. Based
...
Delhi High Court on Validity of Income-Tax Proceedings Post Search: Key Ruling in Subodh Kant Sahay (HUF) vs. Income Tax Officer, Ward-28(1), Delhi & Anr. (03 April 2024)
Facts of the
CaseThe case concerns proceedings initiated by the
Income Tax Department against the petitioner, Subodh Kant Sahay (HUF),
following search and seizure actions conducted under the Income-tax Act, 1961.
Ba...
Delhi High Court on Search Assessments under Sections 153A/153C: Key Ruling in Shanti Kumar Agarwal (HUF) vs. DCIT, Central Circle-28, Delhi & Anr. (03 April 2024)
Facts of the
CaseThe present matter arises from search-based
assessment proceedings initiated by the Income Tax Department against the
petitioner, Shanti Kumar Agarwal (HUF), pursuant to search and seizure
operations...