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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)
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)
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)
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)
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 ...
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)
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)
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)
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...
Section 153C Notices Invalid Without AY-Specific Incriminating Material — Delhi High Court in Naresh Mittal vs ITO Ward 43(6), Delhi & Ors., WP(C) 1112/2024 & Connected Matters (09 April 2024)
Facts of the CaseThe writ petitions formed part of a 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 contended...
Delhi High Court on Section 153C Jurisdiction: Proceedings Against Non-Searched Person Invalid Without Year-Specific Incriminating Material — Modicare Limited vs DCIT (Central Circle-14), WP(C) 3007/2023 & Connected Matters (09 April 2024)
Facts of the CaseThe present petitions formed part of a batch challenging
notices issued under Section 153C of the Income Tax Act, 1961 to assessees who
were not subjected to the original search proceedings. The petiti...
Delhi High Court Quashes Section 153C Notices Without AY-Specific Incriminating Material — Mamta Agarwal vs ACIT (Central Circle-28), WP(C) 792/2024 & Connected Matters (09 April 2024)
Facts of the CaseThe writ petitions formed part of a 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 contended...