Section 153C Proceedings Against “Other Person” Invalid Without Year-Specific Incriminating Material: Delhi High Court in Vikas Wahi v. DCIT, Central Circle-26 & Ors. (2024)

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28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 176
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Facts of the CaseThe case formed part of a batch of writ petitions before the Delhi High Court challenging notices issued under Section 153C of the Income Tax Act, 1961 to several assessees, including Vikas Wahi.The pe...

Section 153C Notices Quashed Without Year-Specific Incriminating Material: Delhi High Court in Susheel Jain v. ACIT, Central Circle-27 & Ors. (2024)

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 185
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Facts of the CaseThe matter arose as part of a batch of writ petitions before the Delhi High Court challenging notices issued under Section 153C of the Income Tax Act, 1961 to several assessees, including Susheel Jain....

Department Cannot Delay Fresh Assessment by Claiming Non-Receipt of ITAT Order: Delhi High Court Orders Refund & Release of Attachments in Sunshine Capital Ltd. v. DCIT (2024)

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 218
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Facts of the CaseThe petitioner filed a writ petition seeking directions to the Income Tax Department to give effect to the orders passed by the Income Tax Appellate Tribunal (ITAT) for Assessment Year 2008-09, issue r...

Section 153C Proceedings Against “Other Person” Require Year-Specific Incriminating Material: Delhi High Court in Sunoj Engineers Pvt. Ltd. v. ACIT, Central Circle-27 (2024)

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 178
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Facts of the CaseThe case formed part of a batch of writ petitions before the Delhi High Court challenging notices issued under Section 153C of the Income Tax Act, 1961 to various assessees, including Sunoj Engineers P...

Section 153C Proceedings Against “Other Person” Require Year-Specific Incriminating Material: Delhi High Court in Sunoj Engineers Pvt. Ltd. v. ACIT, Central Circle-27 (2024)

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 173
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Facts of the CaseThe case formed part of a batch of writ petitions before the Delhi High Court challenging notices issued under Section 153C of the Income Tax Act, 1961 to various assessees, including Sunoj Engineers P...

Section 153C Notices Invalid Without Year-Specific Incriminating Material: Delhi High Court in Saksham Commodities Ltd. v. ITO Ward 22(1) & Ors. (2024)

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 250
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Facts of the CaseThe case formed part of a batch of writ petitions challenging notices issued under Section 153C of the Income Tax Act, 1961 to various assessees, including Saksham Commodities Limited. The petitioners ...

How to File Effective Appeals before CIT(A) – Practical Guidance for Professionals

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 965
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PPT https://mytaxexpert.co.in/uploads/1773386864_CITAppealIssuebyCAAJAYKUMARAGRAWALDELHI.pdf https://mytaxexpert.co.in/uploads/1773386864_CITAppealIssuebyCAAJAYKUMARAGRAWALDELHI.pdfRecordinghttps://www.youtube....

Settlement Commission Order Set Aside for Lack of “Full and True Disclosure” — Delhi High Court in Pr. CIT (Central)-2 vs Pankaj Buildwell Ltd. & Group (2024)

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My Tax Expert
27/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 277
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Facts of the CaseThe Revenue challenged the order dated 09 June 2014 passed by the Income Tax Settlement Commission (ITSC) under Section 245D(4) for Assessment Years 2001-02 to 2007-08 in respect of the respondent-asse...

Section 153C Notices Quashed for Lack of AY-Specific Incriminating Material — Delhi High Court in OPV Packaging Pvt Ltd vs ITO Ward 19(1), Delhi & Ors., WP(C) 1473/2024 & Connected Matters (09 April 2024)

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My Tax Expert
27/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 254
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Facts of the CaseThe present petitions formed part of a large batch of writ petitions challenging notices issued under Section 153C of the Income Tax Act, 1961 to assessees who were not subjected to the original search...

Section 153C Proceedings Against Non-Searched Person Unsustainable Without AY-Specific Incriminating Material — Delhi High Court in Neelkanth Steel and Alloys vs ACIT Circle 49(1) & Ors., WP(C) 1764/2024 & Connected Matters (09 April 2024)

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My Tax Expert
27/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 228
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Facts of the CaseThe writ petitions formed part of a large batch challenging notices issued under Section 153C of the Income Tax Act, 1961 to assessees who were not subjected to the original search. The petitioners con...