S. 153C Notices Quashed as Time-Barred: Delhi High Court Reaffirms Limitation Based on Satisfaction Note Date

HomeDirect TaxS. 153C Notices Quashed as Time-Barred: Delhi High Court Reaffirms Limitation Based...

S. 153C Notices Quashed as Time-Barred: Delhi High Court Reaffirms Limitation Based on Satisfaction Note Date

Direct Tax

Published on

13/02/2026

By Mariya Paliwala

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

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.

S. 153C Notices Quashed as Time-Barred: Delhi High Court Reaffirms Limitation Based on Satisfaction Note Date

Membership Required

Latest articles

Vivad Se Vishwas Benefit Can’t Be Denied Merely Because Case Originated From Survey Material Linked to Search Proceedings: Gujarat High Court

CESTAT Quashes Excise Duty Demand Before March 2008 in Alleged MRP Suppression Case, Orders Fresh Recalculation

No Sugar Cess Payable on Sugar Exported Out of India: CESTAT

DGFT Public Notice Can’t Impose Actual User Condition on Transferable DFIA: CESTAT

More like this

Vivad Se Vishwas Benefit Can’t Be Denied Merely Because Case Originated From Survey Material Linked to Search Proceedings: Gujarat High Court

CESTAT Quashes Excise Duty Demand Before March 2008 in Alleged MRP Suppression Case, Orders Fresh Recalculation

No Sugar Cess Payable on Sugar Exported Out of India: CESTAT

About us

Company

Categories