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Vinod Kumar Maheshwari vs DCIT (Delhi HC, 2024): Reassessment Notices Under Sections 153A/153C Quashed Beyond Statutory 10-Year Block — Landmark Ruling on Search Assessments

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My Tax Expert
02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 308
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Facts of the CaseThe petitioner, Vinod Kumar Maheshwari, challenged notices issued by the Income Tax Department under the provisions governing search assessments, particularly Sections 153A and 153C of the Income Tax A...

Delhi High Court on Validity of Search-Related Income-Tax Proceedings: Vineeta Gupta vs. ITO, Ward-46(4), Delhi & Anr. — Key Ruling in ITA 52/2024 Batch Matters (03 April 2024)

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02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 296
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Facts of the CaseThe petitioner, Vineeta Gupta, was subjected to income-tax proceedings initiated by the authorities pursuant to search and seizure operations conducted under the Income-tax Act, 1961. Based on materia...

Vikas Wahi vs DCIT (Delhi HC, 2024): Search Assessment Proceedings and Reassessment Limits — Delhi High Court Clarifies Jurisdiction Under Sections 153A/153C

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My Tax Expert
02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 331
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Facts of the CaseThe petitioner, Vikas Wahi, challenged proceedings initiated by the Income Tax Department pursuant to search-related assessment provisions under the Income Tax Act, 1961. Notices had been issued by t...

Delhi High Court on Validity of Search-Based Income-Tax Proceedings: Vikas Promoters Pvt. Ltd. vs. DCIT, Central Circle-28, Delhi & Anr. — Ruling in ITA 52/2024 Batch (03 April 2024)

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My Tax Expert
02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 241
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Facts of the CaseThe petitioner, Vikas Promoters Private Limited, was subjected to income-tax proceedings initiated by the authorities pursuant to search and seizure operations conducted under the Income-tax Act, 1961...

Delhi High Court on Settlement Commission Orders, Section 68 Additions & Section 80-IC Deduction: Landmark Ruling in Valley Iron & Steel Co. Ltd. vs. PCIT (Central)-1 & Ors. (01 April 2024)

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My Tax Expert
02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 217
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Facts of the CaseThe petitioner-assessee challenged the order dated 28 February 2017 passed by the Income Tax Settlement Commission (ITSC), primarily with respect to additions made on account of share capital infusion...

Delhi High Court on Validity of Search-Based Income-Tax Proceedings: Tina Organics Pvt. Ltd. vs. DCIT, Central Circle-28, Delhi — Ruling in ITA 52/2024 Batch Matters (03 April 2024)

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My Tax Expert
02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 225
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Facts of the CaseThe petitioner, Tina Organics Pvt. Ltd., was subjected to income-tax proceedings initiated by the Department pursuant to search and seizure operations conducted under the Income-tax Act, 1961. Based ...

Delhi High Court on Legality of Post-Search Income-Tax Proceedings: Tarun Kumar Sahay vs. DCIT, Central Circle-28, Delhi — Ruling in ITA 52/2024 & Connected Matters (03 April 2024)

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My Tax Expert
02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 231
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Facts of the CaseThe petitioner, Tarun Kumar Sahay, was subjected to income-tax proceedings initiated by the authorities pursuant to search and seizure operations conducted under the Income-tax Act, 1961. Based on mat...

Delhi High Court on Validity of Search-Linked Income-Tax Proceedings: Tarun Kumar Sahay (HUF) vs. Income Tax Officer, Ward-43(1), Delhi & Anr. — Landmark Ruling in Batch Search Assessment Matters (03 April 2024)

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My Tax Expert
02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 228
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Facts of the CaseThe petitioner, Tarun Kumar Sahay (HUF), was subjected to income-tax proceedings initiated by the authorities pursuant to search and seizure operations conducted under the Income-tax Act, 1961. Based ...

Delhi High Court on Validity of Search-Related Income-Tax Proceedings: Susheel Jain vs. ACIT, Central Circle-27, Delhi & Anr. (03 April 2024)

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My Tax Expert
02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 225
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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)

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My Tax Expert
02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 298
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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 ...