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Assessment Upheld as Material Seized in Search Can Be Used Even if Search Is Later Challenged
Case Law Details
- Case Name
- Hari Bhoomi Communications Private Limited Vs ACIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Hari Bhoomi Communications Private Limited Vs ACIT (Delhi High Court)
In this case, the petitioner challenged an assessment order dated 25.03.2026 issued pursuant to a notice under the Second Explanation to Section 148 of the Income Tax Act, 1961. The notice had been issued on the basis of material recovered during a search conducted at the premises of M/s Kuantum Papers Limited.
The petitioner argued that proceedings against the searched person, namely M/s Kuantum Papers Limited, had already been stayed by the Punjab and Haryana High Court by order dated 18.02.2026. According...
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