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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...
Delhi High Court in Sakshi Agarwal vs. Deputy Commissioner of Income Tax, Central Circle-28, Delhi: Legality of Reassessment Proceedings in Search-Linked Cases and Jurisdictional Compliance under the Income-tax Act
Facts of the
CaseSakshi Agarwal filed a writ petition before the
Delhi High Court challenging the actions of the Deputy Commissioner of Income
Tax, Central Circle-28, Delhi, relating to reassessment proceedings initia...
Delhi High Court in Saksham Investor Services Pvt. Ltd. vs. ITO Ward 22-1, New Delhi: Validity of Reassessment Notices and Jurisdiction in Search-Linked Proceedings Clarified
Facts of the
CaseSaksham Investor Services Private Limited filed a
writ petition before the Delhi High Court challenging the actions of the Income
Tax Officer, Ward 22-1, New Delhi, concerning reassessment proceedings...
Delhi High Court in Saksham Commodities Ltd. vs. ITO Ward 22-1, New Delhi: Reassessment Proceedings and Jurisdictional Validity Examined in Batch Judgment on Search-Based Tax Actions
Facts of the
CaseSaksham Commodities Limited filed a writ petition
before the Delhi High Court challenging the actions of the Income Tax Officer,
Ward 22-1, New Delhi, in relation to proceedings initiated under the In...
Delhi High Court in Principal Commissioner of Income Tax (Central)–1 vs. M/s Valley Iron & Steel Co. Ltd.: Addition of Share Capital under Section 68 Set Aside — Deduction under Section 80IC Upheld
Facts of the
CaseThe writ petitions arose from an order dated 28
February 2017 passed by the Income Tax Settlement Commission (ITSC) concerning
Valley Iron & Steel Co. Ltd. The assessee challenged additions made i...
Delhi High Court Judgment in Pratishta Images Pvt. Ltd. vs. DCIT Central Circle-28, Delhi: Validity of Reassessment Proceedings, Jurisdictional Limits, and Compliance with Natural Justice under the Income-tax Act
Facts of the
CasePratishta Images Private Limited filed writ
petitions before the Delhi High Court challenging the actions of the Deputy
Commissioner of Income Tax, Central Circle-28, Delhi, concerning reassessment
p...
Delhi High Court Quashes Invalid Reassessment Notices for Want of Jurisdictional Compliance — PACK PLAST (India) Pvt. Ltd. v. ITO Ward-19(3), Delhi & Anr. (03 April 2024)
Facts of the CaseThe writ petitions filed by Pack Plast (India) Private Limited
formed part of a large batch of appeals and writ petitions adjudicated together
by the Delhi High Court in ITA 52/2024 and connected matte...