Delhi HC Admits Case on Income Tax Act Section 153-C Pre-2014 Amendment, Parties Allowed to Submit Documents

The Delhi HC admitted the case, framing questions on Section 153-C of the Income Tax Act pre-2014 amendment. Printed paper book filing was waived, with parties allowed to submit documents. The case was set for listing in the Regular List in March 2015.

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The Delhi High Court admitted the case and framed substantial questions of law regarding the initiation of proceedings under Section 153-C of the Income Tax Act, 1961. The Court noted that the case pertained to the period before the 2014 amendment to Section 153-C. The filing of a printed paper book was dispensed with, but parties were granted liberty to file necessary documents. The case was scheduled to be listed in the Regular List in March 2015.

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