What is 413 (SC). 4. Smt. Pavithra Sugichandran v. DCIT authority for?

Seized materials belonging to a third party and having a bearing on the determination of the total income of that third party are required to be transmitted by the Assessing Officer who conducted the search to the Assessing Officer having jurisdiction over the third party, for the purpose of invoking Section 153C.

Which sections of the Income Tax Act does 413 (SC). 4. Smt. Pavithra Sugichandran v. DCIT come up under?

It is most often cited in judgments turning on Section 132, Section 115BBE, Section 153B, Section 292CC, Section 153A, Section 69.

413 (SC). 4. Smt. Pavithra Sugichandran v. DCIT (168 Taxmann.com 413)

Q: How many judgments cite 413 (SC). 4. Smt. Pavithra Sugichandran v. DCIT?

16 judgments on BharatTax cite 413 (SC). 4. Smt. Pavithra Sugichandran v. DCIT (168 Taxmann.com 413), spanning 2025 to 2026.

Expressway Services Pvt Ltd, Hyderabad vs. DCIT., Central Circle-2(4), Hyderabad

In the result, the appeals filed by the assessee in ITA Nos

ITA 486/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21

Section 132(4)Section 153C

…Congress vs. DCIT (2024) 160 Taxmann.com 606 (Delhi) and the decision of PCIT vs. Medicare (P) Ltd 161 Taxmann.com 160 (Delhi) and also Hon’ble madras High Court Expressway Services Pvt. Ltd. decision in the case of Smt. Pavithra Sugichandran vs. DCIT (2024) 168 Taxmann.com 413 (Madras). 28. We have heard both the parties, perused relevant material on record and had gone through orders of the authorities below. The A.O. recorded a common satisfaction note for AY 2014-15 to A.Y. 2020-21 and relied upon the same for determination of the income of the appellant. The satisfaction note reads that “In view of the fact…

Expressway Services Pvt Ltd, Hyderabad vs. DCIT., Central Circle -2(4), Hyderabad

In the result, the appeals filed by the assessee in ITA Nos

ITA 485/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20

Section 132(4)Section 153C

…Congress vs. DCIT (2024) 160 Taxmann.com 606 (Delhi) and the decision of PCIT vs. Medicare (P) Ltd 161 Taxmann.com 160 (Delhi) and also Hon’ble madras High Court Expressway Services Pvt. Ltd. decision in the case of Smt. Pavithra Sugichandran vs. DCIT (2024) 168 Taxmann.com 413 (Madras). 28. We have heard both the parties, perused relevant material on record and had gone through orders of the authorities below. The A.O. recorded a common satisfaction note for AY 2014-15 to A.Y. 2020-21 and relied upon the same for determination of the income of the appellant. The satisfaction note reads that “In view of the fact…

Expressway Services Private Limited, Hyderabad vs. DCIT., Central Circle-2(4), Hyderabad

In the result, the appeals filed by the assessee in ITA Nos

ITA 484/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19

Section 132(4)Section 153C

…Congress vs. DCIT (2024) 160 Taxmann.com 606 (Delhi) and the decision of PCIT vs. Medicare (P) Ltd 161 Taxmann.com 160 (Delhi) and also Hon’ble madras High Court Expressway Services Pvt. Ltd. decision in the case of Smt. Pavithra Sugichandran vs. DCIT (2024) 168 Taxmann.com 413 (Madras). 28. We have heard both the parties, perused relevant material on record and had gone through orders of the authorities below. The A.O. recorded a common satisfaction note for AY 2014-15 to A.Y. 2020-21 and relied upon the same for determination of the income of the appellant. The satisfaction note reads that “In view of the fact…