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Section 153C Reassessment Without AY-Specific Incriminating Material — Delhi High Court on Jurisdiction Over “Other Person”: Naresh Mittal v. ITO Ward 43(6), Delhi & Connected Matters (2024)
Facts of the
CaseNaresh Mittal 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 ...
Section 153C Proceedings Against “Other Person” — Delhi High Court on Requirement of AY-Specific Incriminating Material & Valid Satisfaction: Kapareva Development Pvt. Ltd. v. ACIT (Central Circle-28), 2024
Facts of the
CaseKapareva Development 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 operation...
Section 153C Notices Without AY-Specific Incriminating Material — Delhi High Court Rules on Jurisdiction Over Non-Searched Persons: Forever Body Care Industries v. ITO Ward 34(1), Delhi & Connected Matters (2024)
Facts of the
CaseForever Body Care Industries 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 conduc...
Search-Based Assessments & Central Circle Jurisdiction — Delhi High Court Upholds Validity of Proceedings and Declines Interference at Notice Stage: Ashwani Kumar Gupta v. ACIT (Central Circle-17), 2024
Facts of the
CaseAshwani Kumar Gupta filed a writ petition before
the Delhi High Court challenging income-tax proceedings initiated pursuant to
search and investigation actions conducted by the Department. Following t...
Section 153C Jurisdiction Over “Other Person” — Delhi High Court on AY-Specific Incriminating Material & Validity of Search-Based Notices: Ashutosh Agarwal v. ACIT (Central Circle-28), 2024
Facts of the
CaseAshutosh Agarwal 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 anoth...
Section 153C Notices to “Other Person” Without AY-Specific Incriminating Material — Delhi High Court Clarifies Jurisdiction in Ashutosh Agarwal v. ACIT (Central Circle-28), 2024
Facts of the
CaseAshutosh Agarwal 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 anoth...
Section 153C Proceedings Without AY-Specific Incriminating Material — Delhi High Court Examines Validity of Notices to “Other Person”: Ashish Agrawal v. ACIT (Central Circle-28), 2024
Facts of the CaseAshish Agrawal 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 a...
Post-Search Income-Tax Proceedings & Central Circle Jurisdiction — Writ Petitions Against Notices Not Maintainable: Delhi High Court in Alka Agarwal v. DCIT (Central Circle-28), 2024
Facts of the CaseAlka Agarwal filed writ petitions before the Delhi
High Court challenging income-tax proceedings initiated following search and
investigation actions conducted by the Department. Consequent to th...
Search-Based Assessments & Central Circle Jurisdiction — Writ Petitions Challenging Income-Tax Proceedings Dismissed: Delhi High Court in Alka Agarwal v. DCIT (Central Circle-28), 2024
Facts of the
CaseAlka Agarwal filed writ petitions before the Delhi
High Court challenging income-tax proceedings initiated following search and
investigation actions conducted by the Department. Consequent to the sea...
Validity of Central Circle Proceedings After Search — Writ Challenges to Income-Tax Notices Rejected: Delhi High Court in Alankit Insurance TPA Ltd. v. DCIT (Central Circle-28), 2024
Facts of the
CaseAlankit Insurance TPA Limited filed a writ petition
before the Delhi High Court challenging income-tax proceedings initiated
pursuant to search and investigation actions conducted by the Department.
...