https://www.taxtmi.com/caselaws?id=343687 Delhi HC dismissed writ petitions challenging CIT orders under Section 153C proceedings following search operations. The court upheld AO's assumption of jurisdiction based on satisfaction notes identifying documents belonging to other persons, rejecting claims that proceedings were void ab initio. For petitioner Ganpati, HC found satisfaction note adequately recorded documents belonged to other person despite not categorically excluding searched person's ownership. Court approved CIT's remand for further opportunity regarding document nature and validity of additions. For petitioners Shushre and Shrey, HC noted their representatives failed to appear despite multiple opportunities and made no submissions on merits. Court declined to examine seized documents' incriminating nature in writ jurisdiction, finding listed documents not obviously non-incriminating on bare perusal. HC concluded CIT orders were fair, just, rational and consistent with procedural requirements, upholding all impugned orders and dismissing writ petitions. en-us Thu, 25 May 2017 00:00:00 +0530 Tue, 22 Jul 2025 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343687 Delhi HC dismissed writ petitions challenging CIT orders under Section 153C proceedings following search operations. The court upheld AO's assumption of jurisdiction based on satisfaction notes identifying documents belonging to other persons, rejecting claims that proceedings were void ab initio. For petitioner Ganpati, HC found satisfaction note adequately recorded documents belonged to other person despite not categorically excluding searched person's ownership. Court approved CIT's remand for further opportunity regarding document nature and validity of additions. For petitioners Shushre and Shrey, HC noted their representatives failed to appear despite multiple opportunities and made no submissions on merits. Court declined to examine seized documents' incriminating nature in writ jurisdiction, finding listed documents not obviously non-incriminating on bare perusal. HC concluded CIT orders were fair, just, rational and consistent with procedural requirements, upholding all impugned orders and dismissing writ petitions. Case-Laws Income Tax Thu, 25 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343687