ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. VIJAY KUMAR SANCHETI, JAIPUR

ITA 943/JPR/2025Status: DisposedITAT Jaipur08 October 2025AY 2014-15Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)6 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the special provisions of Section 153A and 153C of the Act, which apply in cases of search and requisition, have prevalence over general provisions like Section 147/148. Since the department had already issued notices under Section 153C, the subsequent initiation of proceedings under Section 148 was not valid.

What were the facts?

The department filed appeals against the CIT(A)'s order which had set aside assessment orders. The CIT(A) set aside the assessments on the ground that the notices issued under Section 147/148 of the Act were invalid in view of a High Court decision. The department had issued notices under Section 153C of the Act prior to these appeals.

What were the issues?

Whether proceedings initiated under Section 148 of the Income Tax Act are valid when special provisions under Section 153A/153C are applicable due to search and seizure.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 153A,Section 153C,Section 139,Section 149,Section 151,Section 153

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Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR

Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No.943 to 945/JPR/2025

For Appellant: Shri Mukesh Soni, Advocate jktLo dh vksj ls@
Hearing: 24/09/2025Pronounced: 08/10/2025

PER: RATHOD KAMLESH JAYANTBHAI, AM

Present bunch of appeals, came to be presented by the department on 24.06.2025, challenging order dated 09.04.2025, passed by Learned Commissioner of Income Tax (Appeals, Jaipur- 5 [for short CIT(A)], relating to the assessment year 2014-15, 2015-16 & 2016-1712-13, whereby the assessment orders dated 20.03.2022, 26.03.2022 & 30.03.2022 was set aside respectively

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