SANJAY SAWHNEY vs. PRINCIPAL COMMISSIONER OF INCOME TAX

ITA/834/2019HC Delhi18 May 202045 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the ITAT erred in refusing to allow the assessee to raise additional grounds under Rule 27. The assessee, as a respondent before the ITAT, was entitled to support the CIT(A)'s order on grounds decided against them, even without filing cross-objections.

What were the facts?

A search action led to reassessment proceedings under Section 153C. The assessee challenged the validity of these proceedings before the CIT(A) and ITAT. The ITAT refused to consider additional grounds raised by the assessee under Rule 27 of ITAT Rules, despite the assessee having succeeded before the CIT(A).

What were the issues?

Whether the ITAT was justified in refusing to consider additional grounds raised by the assessee under Rule 27 of ITAT Rules. The validity of reassessment proceedings under Section 153C was also a core issue.

Which sections of the Income-tax Act were involved?

Section 153C,Section 260A,Section 253(4)

AI-generated summary — verify with the full judgment below

Cited by 87 judgments on BharatTax

See all citing judgments →

Counted from the text of the judgments hosted here. Most recent first.

Cases cited in this judgment(10)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Cause title — parties, addresses and appearances
ITA 834/2019 Page 1 of 45 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 25.09.2019 Pronounced on: 18.05.2020 + ITA 834/2019 SANJAY SAWHNEY ...... Appellant Through: Mr. S. Krishnan, Advocate. versus PRINCIPAL COMMISSIONER OF INCOME TAX ...... Respondent Through: Mr. Zoheb Hossain, Sr. Standing Counsel. CORAM: HON’BLE MR. JUSTICE VIPIN SANGHI HON’BLE MR. JUSTICE SANJEEV NARULA

JUDGMENT

1.

The present appeal under Section 260A of the Income Tax Act, 1961 (‘the Act’) is directed against the order dated 25.03.2019 passed by the Income Tax Appellate Tribunal (‘ITAT’), Delhi Bench ‘F’ allowing Revenue’s appeal [ITA No. 4856/2015 for the Assessment Year 2008-09] and further remanding the matter to the file of the Assessing Officer (‘AO’) for fresh adjudication. Vide the aforesaid impugned order, the ITAT has inter alia rejected additional juri ictional grounds urged by the Appellant- Assessee under Rule 27 of the Income-tax (Appellate Tribunal) Rules, 1963 (‘ITAT Rules’) to assail the fin

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 153C

All 9,619 judgments and leading authorities on Section 153C →

Recent GST High Court judgments

Search GST case law →