https://www.taxtmi.com/caselaws?id=750629 The Delhi HC dismissed writ petitions challenging assessment proceedings u/s 153C of the Income Tax Act. The Section 153C notice was issued on 07 March 2023, with satisfaction note provided on 28-30 June 2023. Petitioners approached the court on 19 March 2024, merely days before the statutory deadline of 31 March 2024 for completing assessment. The HC refused to exercise jurisdiction under Article 226 due to the belated approach at the proceedings' end, though it left open the question of whether delays in commencement would be fatal to the assessment itself. en-us Fri, 22 Mar 2024 00:00:00 +0530 Sat, 28 Mar 2026 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750629 The Delhi HC dismissed writ petitions challenging assessment proceedings u/s 153C of the Income Tax Act. The Section 153C notice was issued on 07 March 2023, with satisfaction note provided on 28-30 June 2023. Petitioners approached the court on 19 March 2024, merely days before the statutory deadline of 31 March 2024 for completing assessment. The HC refused to exercise jurisdiction under Article 226 due to the belated approach at the proceedings' end, though it left open the question of whether delays in commencement would be fatal to the assessment itself. Case-Laws Income Tax Fri, 22 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750629