1. S. S. Gadgil v. Lal & Co.

53 ITR 231Supreme Court of India1964#621 most cited

What is 1. S. S. Gadgil v. Lal & Co. authority for?

Income-tax assessment proceedings are administrative in nature, not civil disputes or judicial proceedings between contesting parties. Income-tax authorities act as administrative bodies to estimate income and assess tax, and the proper service of notice within the limitation period is foundational for reassessment jurisdiction.

158

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2002 to 2026.

Also referred to as

S. S. Gadgil v. Lal & Co. · income tax assessment · administrative proceedings · not civil dispute · Section 147 · Section 148 · Section 149 · service of notice · limitation period · reassessment jurisdiction

Sections most often in play

Section 147Section 148Section 143(3)Section 153ASection 142(1)Section 149Section 143(2)Section 150

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)section 201(3)section 158basection 150(1)section 150section 150(2)unexplained jewellerysection 18section 70section 33(4)

Judgments citing 1. S. S. Gadgil v. Lal & Co.

DCIT, Central Circle-1, Jaipur vs. Snehlata Agarwal, Sikar

In the result, the appeals of the revenue in ITA No

ITA 298/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

…not permit the authorities to reopen assessments, which have become final and reassessment of which had become barred by time before 1-4-1989 when section 150(1) was amended. Reliance is placed on the decision of this Court in S.S. Gadgil v. Lal & Co. [1964] 53 ITR 231 . 12. The learned counsel appearing on behalf of the department has made an effort to persuade this Court to accept his construction of the provisions of section 150(1) and (2). It is argued that it is for the specific purpose of assessing income, which might accrue on the basis of any decision of any Court in any proceeding in any other law, that…

DCIT, Central Circle-1, Jaipur vs. Snehlata Agarwal, Sikar

In the result, the appeals of the revenue in ITA No

ITA 297/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

…not permit the authorities to reopen assessments, which have become final and reassessment of which had become barred by time before 1-4-1989 when section 150(1) was amended. Reliance is placed on the decision of this Court in S.S. Gadgil v. Lal & Co. [1964] 53 ITR 231 . 12. The learned counsel appearing on behalf of the department has made an effort to persuade this Court to accept his construction of the provisions of section 150(1) and (2). It is argued that it is for the specific purpose of assessing income, which might accrue on the basis of any decision of any Court in any proceeding in any other law, tha…

DCIT, Central Circle-1, Jaipur vs. Usha Banka, Sikar

In the result, the appeals of the revenue in ITA No

ITA 296/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

…not permit the authorities to reopen assessments, which have become final and reassessment of which had become barred by time before 1-4-1989 when section 150(1) was amended. Reliance is placed on the decision of this Court in S.S. Gadgil v. Lal & Co. [1964] 53 ITR 231 . 12. The learned counsel appearing on behalf of the department has made an effort to persuade this Court to accept his construction of the provisions of section 150(1) and (2). It is argued that it is for the specific purpose of assessing income, which might accrue on the basis of any decision of any Court in any proceeding in any other law, that…

DCIT, Central Circle-1, Jaipur vs. Usha Banka, Sikar

In the result, the appeals of the revenue in ITA No

ITA 295/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

…not permit the authorities to reopen assessments, which have become final and reassessment of which had become barred by time before 1-4-1989 when section 150(1) was amended. Reliance is placed on the decision of this Court in S.S. Gadgil v. Lal & Co. [1964] 53 ITR 231 . 12. The learned counsel appearing on behalf of the department has made an effort to persuade this Court to accept his construction of the provisions of section 150(1) and (2). It is argued that it is for the specific purpose of assessing income, which might accrue on the basis of any decision of any Court in any proceeding in any other law, that…

DCIT, Central Circle-1, Jaipur vs. Subhash Chandra Banka, Jaipur

In the result, the appeals of the revenue in ITA No

ITA 294/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

…not permit the authorities to reopen assessments, which have become final and reassessment of which had become barred by time before 1-4-1989 when section 150(1) was amended. Reliance is placed on the decision of this Court in S.S. Gadgil v. Lal & Co. [1964] 53 ITR 231 . 12. The learned counsel appearing on behalf of the department has made an effort to persuade this Court to accept his construction of the provisions of section 150(1) and (2). It is argued that it is for the specific purpose of assessing income, which might accrue on the basis of any decision of any Court in any proceeding in any other law, that…

DCIT, Central Circle-1, Jaipur vs. Subhash Chandra Banka, Sikar

In the result, the appeals of the revenue in ITA No

ITA 293/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

…not permit the authorities to reopen assessments, which have become final and reassessment of which had become barred by time before 1-4-1989 when section 150(1) was amended. Reliance is placed on the decision of this Court in S.S. Gadgil v. Lal & Co. [1964] 53 ITR 231 . 12. The learned counsel appearing on behalf of the department has made an effort to persuade this Court to accept his construction of the provisions of section 150(1) and (2). It is argued that it is for the specific purpose of assessing income, which might accrue on the basis of any decision of any Court in any proceeding in any other law, that…

DCIT, Central Circle-1, Jaipur vs. Vipul Banka, Sikar

In the result, the appeals of the revenue in ITA No

ITA 292/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

…not permit the authorities to reopen assessments, which have become final and reassessment of which had become barred by time before 1-4-1989 when section 150(1) was amended. Reliance is placed on the decision of this Court in S.S. Gadgil v. Lal & Co. [1964] 53 ITR 231 . 12. The learned counsel appearing on behalf of the department has made an effort to persuade this Court to accept his construction of the provisions of section 150(1) and (2). It is argued that it is for the specific purpose of assessing income, which might accrue on the basis of any decision of any Court in any proceeding in any other law, that…

DCIT, Central Circle-1, Jaipur vs. Vipul Banka, Sikar

In the result, the appeals of the revenue stands dismissed, and the

ITA 291/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

…not permit the authorities to reopen assessments, which have become final and reassessment of which had become barred by time before 1-4-1989 when section 150(1) was amended. Reliance is placed on the decision of this Court in S.S. Gadgil v. Lal & Co. [1964] 53 ITR 231 . 12. The learned counsel appearing on behalf of the department has made an effort to persuade this Court to accept his construction of the provisions of section 150(1) and (2). It is argued that it is for the specific purpose of assessing income, which might accrue on the basis of any decision of any Court in any proceeding in any other law, that…

DCIT, Central Circle-1, Jaipur vs. Priya Dewan, Sikar

In the result, the appeals of the revenue in ITA No

ITA 289/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

…not permit the authorities to reopen assessments, which have become final and reassessment of which had become barred by time before 1-4-1989 when section 150(1) was amended. Reliance is placed on the decision of this Court in S.S. Gadgil v. Lal & Co. [1964] 53 ITR 231 . 12. The learned counsel appearing on behalf of the department has made an effort to persuade this Court to accept his construction of the provisions of section 150(1) and (2). It is argued that it is for the specific purpose of assessing income, which might accrue on the basis of any decision of any Court in any proceeding in any other law, that…

DCIT, Central Circle-1, Jaipur vs. Priya Dewan, Sikar

In the result, the appeals of the revenue in ITA No

ITA 288/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

…not permit the authorities to reopen assessments, which have become final and reassessment of which had become barred by time before 1-4-1989 when section 150(1) was amended. Reliance is placed on the decision of this Court in S.S. Gadgil v. Lal & Co. [1964] 53 ITR 231 . 12. The learned counsel appearing on behalf of the department has made an effort to persuade this Court to accept his construction of the provisions of section 150(1) and (2). It is argued that it is for the specific purpose of assessing income, which might accrue on the basis of any decision of any Court in any proceeding in any other law, that…

DCIT, Central Circle-1, Jaipur vs. Animesh Agarwal, Sikar

In the result, the appeals of the revenue in ITA No

ITA 290/JPR/2025[2016]Status: DisposedITAT Jaipur26 Jun 2025

…not permit the authorities to reopen assessments, which have become final and reassessment of which had become barred by time before 1-4-1989 when section 150(1) was amended. Reliance is placed on the decision of this Court in S.S. Gadgil v. Lal & Co. [1964] 53 ITR 231 . 12. The learned counsel appearing on behalf of the department has made an effort to persuade this Court to accept his construction of the provisions of section 150(1) and (2). It is argued that it is for the specific purpose of assessing income, which might accrue on the basis of any decision of any Court in any proceeding in any other law, that…

ITO, Ward-24(1), New Delhi vs. Sun-New Creations and Marketign Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1096/DEL/2021[2017-18]Status: DisposedITAT Delhi25 Jun 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Royito, Ward 24(1) Vs. M/S Sun New Creations New Delhi & Marketing Pvt. Ltd. A-2/71, Rajouri Garden, West Delhi, New Delhi – 110027 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacch4883P Appellant .. Respondent C.O. No. 59/Del/2025 (Assessment Year 2017-18) M/S Sun New Creations Vs. Ito, Ward 24(1) & Marketing Pvt. Ltd. New Delhi A-2/71, Rajouri Garden, West Delhi, New Delhi – 110027 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacch4883P Appellant .. Respondent

For Appellant: Sh. Vikas Jain, Adv, &For Respondent: Ms. Harpreet Kaur Hansra, Sr
Section 143(2)Section 143(3)Section 68

…the appellant company. In this respect, it is relevant to refer the views of Hon'ble Supreme Court in the case of S S Gadgil v. Lal and Co. P a g e | 8 ITA No.1096/Del/2021 & CO 59/Del/2025 M/s Sun New Creations and Marketing Pvt. Ltd. (AY: 2017-18) (1964) 53 ITR 231 has held that "a proceeding for assessment is not a suit for adjudication of a civil dispute. That an income-tax proceeding is in the nature of a judicial proceeding between contesting parties, is a matter which is not capable of even a plausible argument. The income-tax authorities who have power to assess and recover tax are not acting as judges…

Puneet Seth, Gurgaon vs. ITO Ward 3(1), Gurgaon

In the result, the appeal of the assessee is allowed

ITA 2155/DEL/2023[2011-12]Status: DisposedITAT Delhi06 Jun 2025AY 2011-12

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Roysh. Puneet Sheth Vs. Ito, Ward 3(1) B-39, Mension Villas, Gurugram Rose Wood City, Haryana – 122001 Sector-49, Gurugram Haryana-122001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aojps4547R Appellant .. Respondent

For Appellant: Sh. Somil Agarwal, Adv &For Respondent: Ms. Harpreet Kaur Hansra, Sr
Section 140Section 144Section 147Section 148Section 151Section 234A

…an assessment subject to service of notice within the prescribed period. Therefore, service of notice within the limitation was the foundation of jurisdiction. The same view has been taken by the Court in J.P. Jani, ITO vs. Induprasad Devshanker Bhatt (1969) 72 ITR 595 (SC), as also in CIT vs. Robert (1963) 48 ITR 177 (SC) The High Court, in our opinion went wrong in relying upon the ratio of Banarsi Debi vs. ITO (supra), in disposing of the case in hand. The scheme of the 1961 Act so far as notice for reassessment is concerned is quiet different. What used to be contained in s. 34 of the 1922 Act has been sprea…

Kei Industries Ltd., New Delhi vs. DCIT, Circle-13(1), Delhi

The appeal of the revenue is dismissed

ITA 1096/DEL/2023[2018-19]Status: DisposedITAT Delhi28 Mar 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Royito, Ward 24(1) Vs. M/S Sun New Creations New Delhi & Marketing Pvt. Ltd. A-2/71, Rajouri Garden, West Delhi, New Delhi – 110027 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacch4883P Appellant .. Respondent C.O. No. 59/Del/2025 (Assessment Year 2017-18) M/S Sun New Creations Vs. Ito, Ward 24(1) & Marketing Pvt. Ltd. New Delhi A-2/71, Rajouri Garden, West Delhi, New Delhi – 110027 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacch4883P Appellant .. Respondent

For Appellant: Sh. Vikas Jain, Adv, &For Respondent: Ms. Harpreet Kaur Hansra, Sr
Section 143(2)Section 143(3)Section 68

…the appellant company. In this respect, it is relevant to refer the views of Hon'ble Supreme Court in the case of S S Gadgil v. Lal and Co. P a g e | 8 ITA No.1096/Del/2021 & CO 59/Del/2025 M/s Sun New Creations and Marketing Pvt. Ltd. (AY: 2017-18) (1964) 53 ITR 231 has held that "a proceeding for assessment is not a suit for adjudication of a civil dispute. That an income-tax proceeding is in the nature of a judicial proceeding between contesting parties, is a matter which is not capable of even a plausible argument. The income-tax authorities who have power to assess and recover tax are not acting as judges…

Ranjeet Singh, Patna vs. ITO, Ward- 5 (5), Patna

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 304/PAT/2024[2017-18]Status: DisposedITAT Patna17 Mar 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 147Section 148Section 250Section 250(2)Section 69A

…ficer to reopen an assessment subject to service of notice within the prescribed period Therefore, service of notice within limitation was the foundation of jurisdiction. The same view has been taken by this court in Jani v. Induprasad Devshanker Bhatt [1969] 72 ITR 595 as also in CIT v. Robert [1963] 48 ITR 177 (SC). The High Court, in our opinion, went wrong in relying upon the ratio of Banarsi Debi v. ITO [1964] 53 ITR 100, in disposing of the case in hand. The scheme of the 1961 Act so far as notice for reassessment is concerned is quite different. What used to be contained in section 34 of the 1922 Act has b…

DCIT, Laxminagar vs. Turner General Entertainment Networks India Private Limited, Mahipalpur Delhi

In the result, assessee's appeal is partly

ITA 473/DEL/2024[2011-12]Status: DisposedITAT Delhi14 Nov 2024AY 2011-12

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2011-12 Dcit Vs Turner General Laxmi Nagar Entertainment Net Works New Delhi India Limited Mahipalpur Delhi Tan No. Deln08096E (Appellant) (Respondent)

Section 201Section 201(1)Section 201(3)Section 271CSection 3

…TDS statement within time so the time limit for assessment is two years. The Ld. CIT (A) has rightly allowed the appeal by holding that the impugned order was time barred. He has relied upon the following judicial decisions ; 1. S.S. Gadgil Vs. Lal &Co. [1964 53 ITR 231(SC) 2. K.M. Sharma Vs. Income-tax-Officer [2002] 122 Taxman 426 (SC) 3. National Agricultural Co-operative Marketing Federation of India Ltd. v. Union of India [ 2003] 128 Taxman 361 (SC) 4. Tata Teleservices v. Union of India [2016] 385 ITR 497 (Gujarat) 5. Troikaa Pharmaceuticals Ltd. v. Union of India ( 68 taxmann.com 229) [2016] (Gujarat) 6.…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 50/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…e AO to reopen the assessments which had already become time barred under the earlier provision, prior to such amendment coming into force. He placed reliance on following decisions in support of this legal proposition: 1. S. S. Gadgil vs. Lal & Co. - (1964) 53 ITR 231 (SC); 2. J. P. Jani vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 49/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2009-10

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…e AO to reopen the assessments which had already become time barred under the earlier provision, prior to such amendment coming into force. He placed reliance on following decisions in support of this legal proposition: 1. S. S. Gadgil vs. Lal & Co. - (1964) 53 ITR 231 (SC); 2. J. P. Jani vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 48/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…e AO to reopen the assessments which had already become time barred under the earlier provision, prior to such amendment coming into force. He placed reliance on following decisions in support of this legal proposition: 1. S. S. Gadgil vs. Lal & Co. - (1964) 53 ITR 231 (SC); 2. J. P. Jani vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 47/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…e AO to reopen the assessments which had already become time barred under the earlier provision, prior to such amendment coming into force. He placed reliance on following decisions in support of this legal proposition: 1. S. S. Gadgil vs. Lal & Co. - (1964) 53 ITR 231 (SC); 2. J. P. Jani vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324…