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Assessing Officer Cannot Exceed TPO’s Determination of ALP: Delhi High Court Sets Aside Transfer Pricing Adjustment — M/s Giesecke & Devrient India Pvt. Ltd. v. DCIT 2.1 & Ors. (01 April 2024)

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My Tax Expert
02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 321
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Facts of the CaseThe petitioner, a company engaged in software and information technology enabled services, challenged a draft assessment order dated 24 April 2021 passed under Section 144C read with Sections 143(3) an...

Delhi High Court Upholds Statutory Discipline in Search Assessments — MOHAN KUMAR GARG v. Deputy Commissioner of Income Tax, Circle-28, Delhi (03 April 2024)

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My Tax Expert
02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 329
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Facts of the CaseThe writ petition filed by Mohan Kumar Garg 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 sea...

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)

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My Tax Expert
02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 306
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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...

Delhi High Court Reiterates Strict Jurisdictional Limits on Reassessment Proceedings — JAGMOHAN KEJRIWAL v. Income Tax Officer, Ward 62(1), Delhi & Anr. (03 April 2024)

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 325
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Facts of the CaseThe writ petitions filed by Jagmohan Kejriwal formed part of a large batch of matters adjudicated together by the Delhi High Court in ITA 52/2024 and connected cases. The petitions arose from reassessm...

Delhi High Court Reaffirms Mandatory Compliance with Reassessment Provisions — MAHABIR PARSHAD GUPTA v. Income Tax Officer, Ward 43-1, New Delhi & Anr. (03 April 2024)

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 286
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Facts of the CaseThe writ petition filed by Mahabir Parshad Gupta 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. The petiti...

Validity of Section 153C Proceedings Against Non-Searched Individual — Delhi High Court on Jurisdiction, Incriminating Material & Central Circle Assessments: Vinod Kumar Garg v. DCIT (Central Circle-28), 2024

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 273
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Facts of the CaseVinod Kumar Garg filed writ petitions before the Delhi High Court challenging notices issued by the Income Tax Department pursuant to search and seizure operations conducted on another person. The pe...

Service of Notice Under Section 148A(b) Valid If Sent to Correct Address: Delhi High Court Upholds Reassessment — MAHABIR SINGH JOON v. Income Tax Officer & Anr. (01 April 2024)

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 300
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Facts of the CaseThe petitioner challenged an order dated 27 March 2023 passed under Section 148A(d) of the Income-tax Act, 1961 and the consequential initiation of reassessment proceedings for Assessment Year 2016-17....

Section 153C Notices to “Other Person” Without AY-Specific Incriminating Material — Delhi High Court on Jurisdictional Validity: Vineeta Gupta v. ITO Ward 46(4), Delhi & Connected Matters (2024)

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 276
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 Facts of the CaseVineeta Gupta filed writ petitions before the Delhi High Court challenging notices issued by the Income Tax Department under Section 153C of the Income Tax Act, 1961 pursuant to search and seizur...

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)

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 274
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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

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 302
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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...