HomeDirect TaxRe-Assessment Proceedings Based On Searched Material Valid Even if Search Against Third...

Re-Assessment Proceedings Based On Searched Material Valid Even if Search Against Third Party is Stayed: Delhi HC

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi High Court has held that reassessment proceedings initiated on the basis of material recovered during a search cannot be invalidated merely because the search conducted on a third party has been stayed or is under challenge.  The bench of Justice Dinesh Mehta and Justice Vinod Kumar observed that the material recovered during a…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
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.

Latest articles

CESTAT Quashes Confiscation and Penalty on Excess Imported Soybean Oil

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Electronic Records Without Statutory Certification Requirements Can’t Justify Undervaluation Allegations: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Customs Dept. Can’t Deny Exemption Benefits Based On Laboratory Test Reports Not Drawn As Per ISI: CESTAT

The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Service Tax Not Payable on Hostel Buildings Rented to Educational Institutions: CESTAT

The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

More like this

CESTAT Quashes Confiscation and Penalty on Excess Imported Soybean Oil

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Electronic Records Without Statutory Certification Requirements Can’t Justify Undervaluation Allegations: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Customs Dept. Can’t Deny Exemption Benefits Based On Laboratory Test Reports Not Drawn As Per ISI: CESTAT

The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...