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

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

Direct Tax

Published on

25/04/2026

By Mariya Paliwala

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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…

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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.

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

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