Excel Sheet Seized From Builder Sufficient Basis to Issue Income Tax Reassessment Notice: Delhi HC

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Excel Sheet Seized From Builder Sufficient Basis to Issue Income Tax Reassessment Notice: Delhi HC

Direct Tax

Published on

14/01/2026

By Mariya Paliwala

Excel Sheet Seized From Builder Sufficient Basis to Issue Income Tax Reassessment Notice: Delhi HC

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The Delhi High Court has upheld the validity of a reassessment notice issued under Section 148 of the Income Tax Act, 1961, ruling that the presence of a taxpayer’s name in an Excel sheet seized from a real estate developer during search proceedings is sufficient at the threshold stage to justify initiation of reassessment proceedings,…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Excel Sheet Seized From Builder Sufficient Basis to Issue Income Tax Reassessment Notice: Delhi HC

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