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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...
Section 153C Jurisdiction Over Non-Searched Persons — Delhi High Court on AY-Specific Incriminating Material & Valid Satisfaction Notes: Satya Pal Arya v. ACIT (Central Circle-31), 2024
Facts of the
CaseSatya Pal Arya 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...
Interest on Compensation Taxable as “Income from Other Sources” Post-2010 Amendment — Delhi High Court in PCIT v. Inderjit Singh Sodhi (HUF), 2024
Facts of the
CaseThe Revenue filed an appeal before the Delhi High
Court against the order of the Income Tax Appellate Tribunal (ITAT) dated
19.06.2020, whereby the ITAT had deleted additions made by the Assessing
Of...
Search-Based Proceedings & Central Circle Jurisdiction — Delhi High Court Declines to Quash Notices at Threshold: Pratishtha Images Pvt. Ltd. v. DCIT (Central Circle-28), 2024
Facts of the
CasePratishtha Images Private Limited filed writ
petitions before the Delhi High Court challenging income-tax proceedings
initiated pursuant to search and investigation actions conducted by the
Departmen...
Search-Based Reassessment & Central Circle Proceedings — Delhi High Court Declines Interference with Notices Against Non-Searched Entities: New Wave Realtors Pvt. Ltd. v. ITO Ward 18(3), Delhi & Connected Matters (2024)
Facts of the
CaseNew Wave Realtors Private Limited filed writ
petitions before the Delhi High Court challenging income-tax proceedings
initiated pursuant to search and investigation actions conducted by the
Departmen...
Delhi High Court Quashes Section 153C Proceedings for “Other Person” Without Valid Satisfaction & ₹50-Lakh Asset Threshold — New Wave Realtors Pvt. Ltd. vs DCIT, Central Circle-28 (2024)
Facts of the
CaseNew Wave Realtors 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
...