The Delhi High Court has quashed notices issued under Section 153C of the Income Tax Act, 1961 for Assessment Years 2010-11 to 2013-14, holding that the proceedings were initiated beyond the prescribed period of limitation. The ruling was delivered on February 11, 2026, in a batch of connected writ petitions. The bench of Justice Dinesh…
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S. 153C Notices Quashed as Time-Barred: Delhi High Court Reaffirms Limitation Based on Satisfaction Note Date
Mariya Paliwalahttps://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.
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