Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations

336 ITR 533High Court2011#5511 most cited

What is Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations authority for?

A writ petition challenging a search operation is liable to be dismissed on the ground of laches if the assessee unduly delays challenging the proceedings and only seeks to stall them when they anticipate an adverse outcome.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2023.

Also referred to as

Dr. V.S. Chauhan v. Director of Income-tax · Investigations · laches · delay · writ petition · search operation · stall proceedings · block assessment · stay order

Also reported as

245 CTR 145

Issues it is cited on

section 2(7)section 120(4)(b)section 120(1)section 2(7a)section 163section 115jasection 120section 156section 16interest under section 234bsection 127book profits

Judgments citing Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations

Arch Pharmalabs Ltd., Mumbai vs. ACIT, CC-32, Mumbai

In the result, appeal of the assessee in ITA No

ITA 7595/MUM/2011[2005-06]Status: DisposedITAT Mumbai07 Apr 2021AY 2005-06

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…have raised the issue as an after-thought when the they became sure that the department is handicapped by the non-availability of the relevant records. 7. The Hon'ble High Court of Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations [2011] 336 ITR 533 (Allahabad) / [2011] 245 CTR 145 5 I.T.A. No. 6656/Mum/2017 & others Arch Pharmalabs Ltd & Arch Impex P. Ltd. (Allahabad) / [2011] 200 Taxman 413 (Allahabad) / [2011] 12 taxmann.com 230 (Allahabad) has held that the petition was liable to be dismissed on ground of laches since facts revealed that assessee was not serious in challenging search o…