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of <h1>Delhi High Court Upholds Kabul Chawla Principles, Limits Tax Authority Power in Section 153C Assessments Post-Search.</h1> The Delhi High Court's 2018 judgment examined the validity of Section 153C of the Income Tax Act, which governs tax assessments post-search operations. The court reaffirmed principles from the 'Kabul Chawla' case, emphasizing that assessments must be based on incriminating material found during searches, thus limiting arbitrary power by tax authorities. The judgment also addressed third-party assessments, clarifying conditions for such evaluations. The court directed the Revenue to reassess cases under Sections 153A/153C, ensuring adherence to legal precedents and fairness, thereby balancing tax authority powers with taxpayer rights.
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