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Delhi HC Quashes Section 153C Notice as No Incriminating Material Existed for Relevant AY
Case Law Details
- Case Name
- Saksham Commodities Limited Vs ITO (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All High Courts, Delhi High Court
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Saksham Commodities Limited Vs ITO (Delhi High Court)
The writ petition before the Delhi High Court challenged a notice dated 11 July 2022 issued under Section 153C of the Income-tax Act, 1961 for Assessment Year (AY) 2013-14, along with all consequential proceedings.
At the outset, the Court observed that the notice under Section 153C was dated 11 July 2022 and that AY 2013-14 fell beyond the maximum period of ten years prescribed under the Act. The Court held that the issue was already covered in favour of the petitioner by its earlier judgment in Principal Commissioner of I...
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