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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)

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 246
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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

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 285
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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

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 250
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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

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 317
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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

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 248
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 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

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 261
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 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

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 276
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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

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 250
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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. ...

Income-Tax Proceedings After Search — Challenge to Central Circle Jurisdiction and Notices Dismissed: Delhi High Court in Alankit Insurance Brokers Ltd. v. DCIT (Central Circle-28), 2024

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 279
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 Facts of the CaseAlankit Insurance Brokers Limited was among numerous petitioners who approached the Delhi High Court through writ petitions challenging income-tax proceedings initiated pursuant to search and in...

Post-Search Assessments & Central Circle Jurisdiction — Challenge to Income-Tax Proceedings Rejected: Delhi High Court in Alankit Insurance Brokers Ltd. v. DCIT (Central Circle-28), 2024

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 259
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Facts of the CaseAlankit Insurance Brokers Limited, along with several group entities and individuals, filed writ petitions before the Delhi High Court challenging income-tax proceedings initiated pursuant to search a...