ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. DAMODAR PRASAD PARWAL, JAIPUR

ITA 959/JPR/2025Status: DisposedITAT Jaipur23 September 2025AY 2011-12Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal, following its own prior decision in a similar case. The Tribunal held that the CIT(A)'s order was justified based on the High Court's ruling that Section 153C is the appropriate provision when seized material belongs to a third party, making the Section 148 notice unsustainable.

What were the facts?

The Revenue appealed against the CIT(A)'s order quashing assessment proceedings initiated under Section 148. The CIT(A) relied on a Rajasthan High Court judgment which held that proceedings should be initiated under Section 153C when incriminating material seized during a search on one group relates to another person.

What were the issues?

Whether the CIT(A) erred in quashing the Section 148 notice based on a High Court judgment, when the seized material belonged to a third party and Section 153C should have been invoked.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 153C

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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. 959/JPR/2025

Hearing: 20/08/2025Pronounced: 23/09/2025

PER: DR. S. SEETHALAKSHMI, J.M.

This appeal filed by the Revenue is directed against the order of ld. CIT(A), Jaipur-5 dated 08-04-2025 for the assessment year 2011-12 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 of the present

The order continues below.

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