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Delhi High Court Enforces Jurisdictional Safeguards in Search Assessments: Notices Beyond Statutory Limits Liable to Be Quashed — ANUJ SHARMA v. Assistant Commissioner of Income Tax, Central Circle-28, Delhi & Ors. (03 April 2024)
Facts of the CaseThe writ petitions filed by Anuj Sharma 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 search ...
Delhi High Court on Search Assessments of Legal Heirs: Jurisdictional Limits Under Sections 153A/153C Strictly Enforced — ANKIT AGARWAL (Legal Heir of Late Shanti Kumar Aggarwal) v. ACIT, Central Circle-27, Delhi & Connected Matters (03 April 2024)
Facts of the CaseThe writ petitions filed by Ankit Agarwal, as legal heir of
Late Shanti Kumar Aggarwal, formed part of a large batch of matters decided
together by the Delhi High Court arising out of search and seizur...
Concluded Reassessment Cannot Be Reopened Under Ashish Agarwal: Delhi High Court Quashes Fresh Notices — ANINDITA SENGUPTA v. ACIT, Circle 61(1), New Delhi (2024)
Facts of the CaseThe petitioner challenged a Show Cause Notice dated 30 May
2022 issued under Section 148A(b) of the Income-tax Act, 1961, the order dated
19 July 2022 passed under Section 148A(d), and the consequentia...
Delhi High Court Restricts Search-Based Reassessments Beyond Statutory Limits — ALKA AGARWAL v. Dy. Commissioner of Income Tax, Central Circle-28, Delhi & Connected Matters (03 April 2024)
Facts of the CaseThe writ petitions filed by Alka Agarwal formed part of a
large batch of matters decided together by the Delhi High Court arising out of
search and seizure operations conducted by the Income Tax Depart...
Delhi High Court Lays Down Strict Conditions for Extended Search Reassessments Under Sections 153A & 153C — ALANKIT INSURANCE TPA LIMITED v. Dy. Commissioner of Income Tax, Central Circle-28, Delhi & Connected Matters (Judgment dated 03 April 2024)
Facts of the CaseThe writ petition filed by Alankit Insurance TPA Limited was
part of a large batch of appeals and writ petitions adjudicated together by the
Delhi High Court arising from search and seizure operations ...
Delhi High Court Reaffirms Limits on Search Assessments: Extended 10-Year Reopening Invalid Without Statutory Threshold — ALANKIT INSURANCE TPA LIMITED v. Dy. Commissioner of Income Tax, Central Circle-28, Delhi & Connected Matters (2024)
Facts of the CaseThe writ petition filed by Alankit Insurance TPA Limited
formed part of a large batch of matters adjudicated together by the Delhi High
Court arising from search and seizure operations conducted by the...
Delhi High Court Invalidates Extended Search Reassessments Beyond Statutory Limits — ALANKIT INSURANCE BROKERS LIMITED v. Dy. Commissioner of Income Tax, Central Circle-28, Delhi & Connected Matters (2024)
Facts of the CaseThe writ petition filed by Alankit Insurance Brokers Limited
formed part of a large batch of matters before the Delhi High Court arising
from search and seizure operations conducted by the Income Tax D...
Landmark Delhi High Court Ruling on Search Assessments: Extended 10-Year Reopening Invalid Without Statutory Conditions — ALANKIT FOREX INDIA LIMITED v. Dy. Commissioner of Income Tax, Central Circle-28, Delhi & Connected Matters (2024)
Facts of the CaseThe present matter formed part of a large batch of appeals and
writ petitions before the Delhi High Court arising out of search and seizure
operations conducted by the Income Tax Department. Following ...
Search Assessment Beyond Statutory Limit Invalid: Delhi High Court Quashes Notices Under Sections 153A & 153C — ALANKIT FINSEC LIMITED v. Deputy Commissioner of Income Tax, Central Circle-28, Delhi & Connected Matters (2024)
Facts of the CaseA batch of writ petitions, including that filed by Alankit
Finsec Limited, arose from search and seizure operations conducted by the
Income Tax Department, pursuant to which notices under Sections 153A...
Delhi High Court Clarifies Scope of Search Assessments under Sections 153A & 153C: Notices Beyond 10-Year Block Quashed — ALANKIT FINSEC LTD. v. DCIT, Central Circle-28 & Connected Matters (2024)
Facts of the CaseThe batch of writ petitions and connected appeals arose from
search and seizure operations conducted under the Income-tax Act, 1961, leading
to issuance of notices for assessment or reassessment under ...