DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, AMBEDKAR CIRCLE vs. SHWETA CHORDIA, C-SCHEME

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ITA 285/JPR/2025Status: DisposedITAT Jaipur03 April 2025AY 2014-15Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages

In favour of the Revenue: the Revenue's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that in cases where search or requisition is made, and incriminating material belongs to or relates to a person other than the one searched, the Assessing Officer (AO) must proceed under Section 153C of the Act. Since the notices under Section 148 were issued without following the procedure under Section 153C, they were quashed.

What were the facts?

The Department filed appeals against orders of the CIT(A) who had set aside assessment orders passed by the AO. The original assessment orders were based on a search and seizure action concerning the Manihar Group, from which incriminating material was found. The notices for reassessment were issued under Section 147/148 of the Income Tax Act.

What were the issues?

Whether notices for reassessment under Section 147/148 are valid when incriminating material was seized in a search related to another person, and Section 153C procedure was not followed.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 148,Section 153A,Section 153C,Section 139,Section 149,Section 151,Section 153,Section 153B,Section 153D

AI-generated summary — verify with the full judgment below

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

Before: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM

Hearing: 03/04/2025Pronounced: 03/04/2025

per section 153C of the Act instead of resorting to notices u/s 148 of the Act.

Result

10.

As a result, finding no merit in these appeals filed by the department, we uphold the two impugned orders passed by Learned CIT(E).

Copy of common order be also placed in the connected appeal file. office.

Order is pronounced in the open court on the 03th Day of April, 2025.

1.

Sd/- Sd/- (NARINDER KUMAR) (GAGAN GOYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Tk;iqj@Jaipur fnukad@Dated:- 03/04/2025 *Santosh आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू The Appellant-.DCIT, Central Circle-3, Jaipur. 1. 2. izR;FkhZ@ The Respondent- Shweta Chordia, Jaipur. 3. vk;dj vk;qDr@ The ld CIT विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 4. xkMZ QkbZy@ Guard File & 285/JPR/2025) 5. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेजज. त्महपेजतंत

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