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Interest on Compensation Taxable as “Income from Other Sources” Post-2010 Amendment — Delhi High Court in PCIT v. Inderjit Singh Sodhi (HUF), 2024
Facts of the
CaseThe Revenue filed an appeal before the Delhi High
Court against the order of the Income Tax Appellate Tribunal (ITAT) dated
19.06.2020, whereby the ITAT had deleted additions made by the Assessing
Of...
Search-Based Proceedings & Central Circle Jurisdiction — Delhi High Court Declines to Quash Notices at Threshold: Pratishtha Images Pvt. Ltd. v. DCIT (Central Circle-28), 2024
Facts of the
CasePratishtha Images Private Limited filed writ
petitions before the Delhi High Court challenging income-tax proceedings
initiated pursuant to search and investigation actions conducted by the
Departmen...
Search-Based Reassessment & Central Circle Proceedings — Delhi High Court Declines Interference with Notices Against Non-Searched Entities: New Wave Realtors Pvt. Ltd. v. ITO Ward 18(3), Delhi & Connected Matters (2024)
Facts of the
CaseNew Wave Realtors Private Limited filed writ
petitions before the Delhi High Court challenging income-tax proceedings
initiated pursuant to search and investigation actions conducted by the
Departmen...
Delhi High Court Quashes Section 153C Proceedings for “Other Person” Without Valid Satisfaction & ₹50-Lakh Asset Threshold — New Wave Realtors Pvt. Ltd. vs DCIT, Central Circle-28 (2024)
Facts of the
CaseNew Wave Realtors 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
...
Section 153C Reassessment Without AY-Specific Incriminating Material — Delhi High Court on Jurisdiction Over “Other Person”: Naresh Mittal v. ITO Ward 43(6), Delhi & Connected Matters (2024)
Facts of the
CaseNaresh Mittal 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 another ...
Section 153C Proceedings Against “Other Person” — Delhi High Court on Requirement of AY-Specific Incriminating Material & Valid Satisfaction: Kapareva Development Pvt. Ltd. v. ACIT (Central Circle-28), 2024
Facts of the
CaseKapareva Development 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 operation...
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)
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
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
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
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...