ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. GORDHAN DAS MAHESHWARI, JAIPUR

ITA 958/JPR/2025Status: DisposedITAT Jaipur23 September 2025AY 2014-15Bench: BEFORE: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s decision, noting that the Rajasthan High Court's judgment was squarely applicable. Since the assessment was reopened based on material seized during a search of a third-party group, Section 153C should have been invoked instead of Section 148.

What were the facts?

The Revenue appealed against the CIT(A)'s order quashing assessment proceedings initiated under Section 148. The CIT(A) had relied on a Rajasthan High Court judgment which held that if incriminating material is seized from a third party, proceedings should be initiated under Section 153C, not Section 148.

What were the issues?

Whether reassessment proceedings initiated under Section 148 were valid when incriminating material was seized from a third party, or if Section 153C was mandatory.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 153C

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Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, JAIPUR BENCHES,”A JAIPUR

Before: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 958/JPR/2025

For Respondent: DR fu/kZkfjrh dh vksjls@Assesseeby : Shri R.K. Bhatra, CA
Hearing: 20/08/2025

PER: DR. S. SEETHALAKSHMI, J.M. This appeal filed by the Revenue is directed against the order of ld. CIT(A), Jaipur-5 dated 05-04-2025 for the assessment year 2014-15 wherein the Revenue has raised the following grounds of appeal.

‘’(i) Whether the Learned CIT(A) erred in quashing the assessment proceedings based solely on the High Court judgment in DBCWP 18363/2019, without considering the unique facts and circumstances

The order continues below.

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