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)

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28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 136
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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)

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28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 135
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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)

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 107
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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)

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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)

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28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 145
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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)

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My Tax Expert
28/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 97
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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)

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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)

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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 ...

How to File Effective Appeals before CIT(A) – Practical Guidance for Professionals

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PPT https://mytaxexpert.co.in/uploads/1773386864_CITAppealIssuebyCAAJAYKUMARAGRAWALDELHI.pdf https://mytaxexpert.co.in/uploads/1773386864_CITAppealIssuebyCAAJAYKUMARAGRAWALDELHI.pdfRecordinghttps://www.youtube....

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)

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27/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 186
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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...