Delhi High Court on Validity of Income-Tax Proceedings Post Search: Key Ruling in Subodh Kant Sahay (HUF) vs. Income Tax Officer, Ward-28(1), Delhi & Anr. (03 April 2024)

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02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 265
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Facts of the CaseThe case concerns proceedings initiated by the Income Tax Department against the petitioner, Subodh Kant Sahay (HUF), following search and seizure actions conducted under the Income-tax Act, 1961. Ba...

Delhi High Court on Search Assessments under Sections 153A/153C: Key Ruling in Shanti Kumar Agarwal (HUF) vs. DCIT, Central Circle-28, Delhi & Anr. (03 April 2024)

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02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 347
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Facts of the CaseThe present matter arises from search-based assessment proceedings initiated by the Income Tax Department against the petitioner, Shanti Kumar Agarwal (HUF), pursuant to search and seizure operations...

Delhi High Court in Sakshi Agarwal vs. Deputy Commissioner of Income Tax, Central Circle-28, Delhi: Legality of Reassessment Proceedings in Search-Linked Cases and Jurisdictional Compliance under the Income-tax Act

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02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 302
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Facts of the CaseSakshi Agarwal filed a writ petition before the Delhi High Court challenging the actions of the Deputy Commissioner of Income Tax, Central Circle-28, Delhi, relating to reassessment proceedings initia...

Delhi High Court in Saksham Investor Services Pvt. Ltd. vs. ITO Ward 22-1, New Delhi: Validity of Reassessment Notices and Jurisdiction in Search-Linked Proceedings Clarified

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02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 293
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Facts of the CaseSaksham Investor Services Private Limited filed a writ petition before the Delhi High Court challenging the actions of the Income Tax Officer, Ward 22-1, New Delhi, concerning reassessment proceedings...

Delhi High Court in Saksham Commodities Ltd. vs. ITO Ward 22-1, New Delhi: Reassessment Proceedings and Jurisdictional Validity Examined in Batch Judgment on Search-Based Tax Actions

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02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 351
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Facts of the CaseSaksham Commodities Limited filed a writ petition before the Delhi High Court challenging the actions of the Income Tax Officer, Ward 22-1, New Delhi, in relation to proceedings initiated under the In...

Delhi High Court in Principal Commissioner of Income Tax (Central)–1 vs. M/s Valley Iron & Steel Co. Ltd.: Addition of Share Capital under Section 68 Set Aside — Deduction under Section 80IC Upheld

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02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 294
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Facts of the CaseThe writ petitions arose from an order dated 28 February 2017 passed by the Income Tax Settlement Commission (ITSC) concerning Valley Iron & Steel Co. Ltd. The assessee challenged additions made i...

Delhi High Court Judgment in Pratishta Images Pvt. Ltd. vs. DCIT Central Circle-28, Delhi: Validity of Reassessment Proceedings, Jurisdictional Limits, and Compliance with Natural Justice under the Income-tax Act

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02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 353
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Facts of the CasePratishta Images Private Limited filed writ petitions before the Delhi High Court challenging the actions of the Deputy Commissioner of Income Tax, Central Circle-28, Delhi, concerning reassessment p...

Delhi High Court Quashes Invalid Reassessment Notices for Want of Jurisdictional Compliance — PACK PLAST (India) Pvt. Ltd. v. ITO Ward-19(3), Delhi & Anr. (03 April 2024)

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02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 281
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Facts of the CaseThe writ petitions filed by Pack Plast (India) Private Limited formed part of a large batch of appeals and writ petitions adjudicated together by the Delhi High Court in ITA 52/2024 and connected matte...

Delhi High Court on Search-Related Proceedings: Non-Compliance with Statutory Preconditions Vitiates Action — NEW WAVE REALTORS Pvt. Ltd. v. DCIT/ITO, Delhi & Ors. (03 April 2024)

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02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 272
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Facts of the CaseThe writ petitions filed by New Wave Realtors Private Limited formed part of a large batch of appeals and writ petitions adjudicated together by the Delhi High Court in ITA 52/2024 and connected matter...

Delhi High Court Reiterates Strict Jurisdictional Limits on Reassessment Proceedings — NARESH MITTAL v. Income Tax Officer, Ward 43(6), Delhi & Ors. (03 April 2024)

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02/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 260
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Facts of the CaseThe writ petitions filed by Naresh Mittal 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 petitions aro...