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Delhi High Court Invalidates Extended Search Reassessments Beyond Statutory Limits — ALANKIT INSURANCE BROKERS LIMITED v. Dy. Commissioner of Income Tax, Central Circle-28, Delhi & Connected Matters (2024)
Facts of the CaseThe writ petition filed by Alankit Insurance Brokers Limited
formed part of a large batch of matters before the Delhi High Court arising
from search and seizure operations conducted by the Income Tax D...
Landmark Delhi High Court Ruling on Search Assessments: Extended 10-Year Reopening Invalid Without Statutory Conditions — ALANKIT FOREX INDIA LIMITED v. Dy. Commissioner of Income Tax, Central Circle-28, Delhi & Connected Matters (2024)
Facts of the CaseThe present matter formed part of a large batch of appeals and
writ petitions before the Delhi High Court arising out of search and seizure
operations conducted by the Income Tax Department. Following ...
Search Assessment Beyond Statutory Limit Invalid: Delhi High Court Quashes Notices Under Sections 153A & 153C — ALANKIT FINSEC LIMITED v. Deputy Commissioner of Income Tax, Central Circle-28, Delhi & Connected Matters (2024)
Facts of the CaseA batch of writ petitions, including that filed by Alankit
Finsec Limited, arose from search and seizure operations conducted by the
Income Tax Department, pursuant to which notices under Sections 153A...
Delhi High Court Clarifies Scope of Search Assessments under Sections 153A & 153C: Notices Beyond 10-Year Block Quashed — ALANKIT FINSEC LTD. v. DCIT, Central Circle-28 & Connected Matters (2024)
Facts of the CaseThe batch of writ petitions and connected appeals arose from
search and seizure operations conducted under the Income-tax Act, 1961, leading
to issuance of notices for assessment or reassessment under ...
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)
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)
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)
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 ...