Pen Drive cannot be Incriminating Material: Delhi HC sets aside Notice issued u/s 153C of Income Tax Act [Read Order]

The pen drive found cannot be considered as containing any incriminating material pertaining to the petitioner in respect of AY 2019-20

By Yogitha S. Yogesh - On May 27, 2025 1:28 pm - 3 mins read

Delhi High Court - Delhi HC sets aside Notice - Income Tax - TAXSCAN

The Delhi High Court set aside the notice issued under section 153 C of the Income Tax Act, 1961 holding that the Pen Drive contains information regarding transactions of bogus invoices that cannot be incriminating material. Panch Tatva Promotors Private Limited, the petitioner has filed the petition, inter alia, impugning a notice dated 28.08.2024 [the impugned…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?

Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)

₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here