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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
M.S. Sonak, Jitendra Jain, JJ
Dnh Spinners Private Limited – Appellant
Versus
Deputy Commissioner Of Income-tax – Respondent
JUDGMENT :
Jitendra Jain, J.
1. Heard learned counsel for the parties.
2. Rule. The rule is made returnable immediately at the request and with the consent of the learned counsel for the parties.
3. This is group of 11 writ petitions filed by the petitioner for various assessment years, which are tabulated as under :-
| S. No. | WP (L) Numbers | Assessment Years |
| 1 | 4894 of 2025 | 2013-14 |
| 2 | 4895 of 2025 | 2014-15 |
| 3 | 4903 of 2025 | 2018-19 |
| 4 | 4909 of 2025 | 2015-16 |
| 5 | 4912 of 2025 | 2020-21 |
| 6 | 4916 of 2025 | 2019-20 |
| 7 | 4917 of 2025 | 2011-12 |
| 8 | 4933 of 2025 | 2017-18 |
| 9 | 4953 of 2025 | 2010-11 |
| 10 | 5015 of 2025 | 2016-17 |
| 11 | 5041 of 2025 | 2012-13 |
4. The petitions challenges the notices issued under Section 153C of the Income-tax Act (‘the Act’) dated 28 February 2024 and the orders rejecting the objection to the issue of this notice. By consent of the parties, since a common issue is involved, Writ Petition (L) No.4894 of 2025 for the assessment year 2013-14 is taken as a lead matter.
5. The facts relevant to Writ Petition (L) No.4894 of 2025 for Assessment Year 2013-14 are as under:-
(i) On 19 October 2019, a search action under Section 132 of the Act was initiated in the case of Alok Kumar Agarwal, Ankit Agarwal, M/s. Alankit Limited and M/s. Alankit Assignments
The court held that challenges to assessment notices under Section 153C require factual investigation and are best resolved through appeal, not writ jurisdiction.
The court held that notices under Section 153C are valid despite delays in recording satisfaction, as the extended assessment period allows for ten years from the previous year of the search.
The court established that unreasonable delays in recording satisfaction notes under Section 153C of the Income Tax Act invalidate subsequent notices, emphasizing the imperative for timely procedural....
Income tax - reopening of the assessment of the assessee under Section 147, whereas the present case arises out of the proceedings initiated and the satisfaction recorded by the Assessing Officer for....
The court ruled that assessment orders under Section 153C of the Income Tax Act are void if the petitioner was a searched person and no incriminating evidence was found linking them to potential undi....
For invoking Section 153C, the petitioner must not be treated as a non-searched person; proper jurisdiction requires a satisfaction note linking seized documents to undisclosed income of another part....
The petitioner must utilize statutory remedies under the Income Tax Act, and the court will not entertain premature petitions challenging assessment notices.
The court held that a petitioner searched under Section 132 of the Income Tax Act cannot be treated as a non-searched person for proceedings under Section 153C, and thus impugned notices issued again....
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