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Section 153C Notices for AYs 2010–11 to 2015–16 Quashed as Beyond Ten-Year Block; Limitation to Be Reckoned from Date of Handing Over of Seized Material – Ramaa Advisors Pvt. Ltd. vs. ACIT (Delhi HC)
Facts of the CaseThe petitioner, Ramaa Advisors Private Limited, filed multiple
writ petitions challenging notices issued under Section 153C of the Income-tax
Act, 1961 for Assessment Years 2010–11 to 2015–16. The ...
Mechanical Approval under Section 153D Invalid; Single Approval for 246 Search Assessments Held Unsustainable – PCIT-1 vs. MDLR Resorts Pvt. Ltd. (Delhi HC)
Facts of the CaseThe Revenue filed appeals under Section 260A of the Income-tax
Act, 1961 against a common order dated 08.02.2023 passed by the Income Tax
Appellate Tribunal in several connected matters, including the ...
Licence Fee for Use of Goodwill Allowable under Section 37; Bar Council Rules Not a Statutory Prohibition; Revenue Appeals Dismissed – PCIT vs. Remfry & Sagar (Delhi HC)
Facts of the CaseThe Revenue filed multiple appeals under Section 260A of the
Income-tax Act, 1961 for various assessment years challenging a common order of
the Income Tax Appellate Tribunal in the case of M/s Remfry ...
Penalty under Section 271(1)(c) Invalid for Vague Notice Not Specifying Limb; ITAT Deletion Upheld – PCIT-4 vs. King Buildcon Pvt. Ltd. (Delhi HC)
Facts of the CaseThe Revenue filed an appeal under Section 260A of the
Income-tax Act, 1961 challenging the common order dated 08.02.2023 passed by
the Income Tax Appellate Tribunal in ITA No. 1441/Del/2019 for Assessm...
Penalty under Section 271(1)(c) Invalid for Vague Notice Not Specifying Limb; Revenue Appeal Dismissed – PCIT-4 vs. Gobind Kumar Goyal (Delhi High Court)
Facts
of the CaseThe
Revenue filed an appeal under Section 260A of the Income-tax Act, 1961, being
ITA No. 548/2025, against Gobind Kumar Goyal, challenging a common order dated
08.02.2023 passed by the Income Tax Ap...
Department Directed to Grant Refund with Statutory Interest for Delay in Giving Effect to ITAT Order – Santosh Kumar Suri vs. DCIT (Delhi HC)
Facts of the CaseThe petitioner filed his return of income for Assessment Year
2016–17 declaring total income of ₹33,64,160. The assessment was completed
under Section 143(3) and tax demand of ₹36,85,243 was rais...
Mechanical Approval under Section 153D Vitiates Search Assessments; Revenue Appeal Dismissed Following MDLR Hotels and King Buildcon – PCIT-1 vs. Believe Constructions Pvt. Ltd. (Delhi High Court)
Facts
of the CaseThe
Revenue filed an appeal under Section 260A of the Income-tax Act, 1961, being
ITA No. 542/2025, challenging the common order dated 08.02.2023 passed by the
Income Tax Appellate Tribunal. The Trib...
Mechanical and Omnibus Approval under Section 153D Invalid; Revenue Appeals Dismissed Following MDLR Hotels – PCIT-1 vs. Ashutosh Developers Pvt. Ltd. (Delhi High Court)
Facts
of the CaseThe
Revenue filed appeals under Section 260A of the Income-tax Act, 1961, including
ITA No. 522/2025 against Ashutosh Developers Pvt. Ltd., challenging a common
order dated 08.02.2023 passed by the I...
Reassessment Notices for AY 2015–16 Issued After 01 April 2021 Barred by Limitation; Proceedings Quashed Following Rajeev Bansal – Sarthak Gupta vs. ITO Ward 35(1) (Delhi HC)
Facts of the CaseThe petitioner challenged the order dated 25.07.2022 passed
under Section 148A(d) of the Income-tax Act, 1961 and the consequential notice
dated 26.07.2022 issued under Section 148 for Assessment Year ...
Mechanical Approval under Section 153D Held Invalid; Revenue Appeals Dismissed for Lack of Application of Mind – PCIT-I vs. Bhudeva Estates Pvt. Ltd. (Delhi High Court)
Facts of the CaseThe Revenue filed multiple appeals under
Section 260A of the Income-tax Act, 1961, including ITA No. 539/2025 against
Bhudeva Estates Pvt. Ltd., challenging a common order dated 08.02.2023 passed
by t...