CIT v. Bajrang Textiles

294 ITR 561High Court2007#2281 most cited

What is CIT v. Bajrang Textiles authority for?

A direction for special audit under Section 142(2A), issued near the expiry of the limitation period primarily to gain an extension of time or with instructions beyond the section's scope, is illegal, rendering the subsequent assessment time-barred.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Bajrang Textiles · Section 142(2A) special audit · invalid audit direction · time-barred assessment · extension of limitation · block assessment · audit beyond scope · Section 153B(1)(a) · invalid DVO reference · assessment limitation

Sections most often in play

Section 69ASection 143(3)Section 147Section 148Section 142ASection 153ASection 68Section 69B

Issues it is cited on

section 132(3)section 142(2c)section 158besection 153b(1)(a)section 142(2)section 153(1)(a)section 153b(1)extension of limitationsection 142(2a)section 153(1)legal representativestatement under section 132(4)

Judgments citing CIT v. Bajrang Textiles

Pr. Commissioner of Income Tax, Central-1, Delhi vs. Smt. Sangeeta Sawhney

ITA/788/2023HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…aining to the previous years relevant to the assessment years, AY 2006-07 to AY 2011-12, was valid [second question as framed on 30.01.2024 in ITA Nos.72/2024 to 76/2024]. 38. It was contended by Mr. Rai, the learned counsel appearing for the 1 (2007) 294 ITR 561 2 (2013) 219 Taxman 294 3 ITA No. 1734/Del/2014 decided on 05.02.2019 Digitally Signed By:TARUN RANA Signing Date:15.05.2025 21:05:26 Signature Not Verified ITA No.782/2023 & Connected Cases…

The Pr. Commissioner of Income Tax -Central -1 vs. Smt. Sneh Lata Sawhney (L/H Late Sh. B.L. Sawhney )

ITA/216/2023HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…aining to the previous years relevant to the assessment years, AY 2006-07 to AY 2011-12, was valid [second question as framed on 30.01.2024 in ITA Nos.72/2024 to 76/2024]. 38. It was contended by Mr. Rai, the learned counsel appearing for the 1 (2007) 294 ITR 561 2 (2013) 219 Taxman 294 3 ITA No. 1734/Del/2014 decided on 05.02.2019 Digitally Signed By:TARUN RANA Signing Date:15.05.2025 21:05:26 Signature Not Verified ITA No.782/2023 & Connected Cases…

Pr. Commissioner of Income Tax, Central-1, Delhi vs. Sh. Praveen Sawhney

ITA/88/2024HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…aining to the previous years relevant to the assessment years, AY 2006-07 to AY 2011-12, was valid [second question as framed on 30.01.2024 in ITA Nos.72/2024 to 76/2024]. 38. It was contended by Mr. Rai, the learned counsel appearing for the 1 (2007) 294 ITR 561 2 (2013) 219 Taxman 294 3 ITA No. 1734/Del/2014 decided on 05.02.2019 Digitally Signed By:TARUN RANA Signing Date:15.05.2025 21:05:26 Signature Not Verified ITA No.782/2023 & Connected Cases…

The Pr. Commissioner of Income Tax -Central -1 vs. Smt. Sneh Lata Sawhney

ITA/707/2023HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…aining to the previous years relevant to the assessment years, AY 2006-07 to AY 2011-12, was valid [second question as framed on 30.01.2024 in ITA Nos.72/2024 to 76/2024]. 38. It was contended by Mr. Rai, the learned counsel appearing for the 1 (2007) 294 ITR 561 2 (2013) 219 Taxman 294 3 ITA No. 1734/Del/2014 decided on 05.02.2019 Digitally Signed By:TARUN RANA Signing Date:15.05.2025 21:05:26 Signature Not Verified ITA No.782/2023 & Connected Cases…

Pr. Commissioner of Income Tax, Central-1, Delhi vs. Smt. Sangeeta Sawhney

ITA/794/2023HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…aining to the previous years relevant to the assessment years, AY 2006-07 to AY 2011-12, was valid [second question as framed on 30.01.2024 in ITA Nos.72/2024 to 76/2024]. 38. It was contended by Mr. Rai, the learned counsel appearing for the 1 (2007) 294 ITR 561 2 (2013) 219 Taxman 294 3 ITA No. 1734/Del/2014 decided on 05.02.2019 Digitally Signed By:TARUN RANA Signing Date:15.05.2025 21:05:26 Signature Not Verified ITA No.782/2023 & Connected Cases…

Pr. Commissioner of Income Tax, Central-1, Delhi vs. Sh. Praveen Sawhney

ITA/786/2023HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…aining to the previous years relevant to the assessment years, AY 2006-07 to AY 2011-12, was valid [second question as framed on 30.01.2024 in ITA Nos.72/2024 to 76/2024]. 38. It was contended by Mr. Rai, the learned counsel appearing for the 1 (2007) 294 ITR 561 2 (2013) 219 Taxman 294 3 ITA No. 1734/Del/2014 decided on 05.02.2019 Digitally Signed By:TARUN RANA Signing Date:15.05.2025 21:05:26 Signature Not Verified ITA No.782/2023 & Connected Cases…

Pr. Commissioner of Income Tax, Central-1, Delhi vs. Smt. Sangeeta Sawhney

ITA/75/2024HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…aining to the previous years relevant to the assessment years, AY 2006-07 to AY 2011-12, was valid [second question as framed on 30.01.2024 in ITA Nos.72/2024 to 76/2024]. 38. It was contended by Mr. Rai, the learned counsel appearing for the 1 (2007) 294 ITR 561 2 (2013) 219 Taxman 294 3 ITA No. 1734/Del/2014 decided on 05.02.2019 Digitally Signed By:TARUN RANA Signing Date:15.05.2025 21:05:26 Signature Not Verified ITA No.782/2023 & Connected Cases…

Pr. Commissioner of Income Tax, Central-1, Delhi vs. Sh. Praveen Sawhney

ITA/90/2024HC Delhi13 May 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…aining to the previous years relevant to the assessment years, AY 2006-07 to AY 2011-12, was valid [second question as framed on 30.01.2024 in ITA Nos.72/2024 to 76/2024]. 38. It was contended by Mr. Rai, the learned counsel appearing for the 1 (2007) 294 ITR 561 2 (2013) 219 Taxman 294 3 ITA No. 1734/Del/2014 decided on 05.02.2019 Digitally Signed By:TARUN RANA Signing Date:15.05.2025 21:05:26 Signature Not Verified ITA No.782/2023 & Connected Cases…

Pr. Commissioner of Income Tax, Central-1, Delhi vs. Sh. Praveen Sawhney

ITA/791/2023HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…aining to the previous years relevant to the assessment years, AY 2006-07 to AY 2011-12, was valid [second question as framed on 30.01.2024 in ITA Nos.72/2024 to 76/2024]. 38. It was contended by Mr. Rai, the learned counsel appearing for the 1 (2007) 294 ITR 561 2 (2013) 219 Taxman 294 3 ITA No. 1734/Del/2014 decided on 05.02.2019 Digitally Signed By:TARUN RANA Signing Date:15.05.2025 21:05:26 Signature Not Verified ITA No.782/2023 & Connected Cases…

The Pr. Commissioner of Income Tax -Central -1 vs. Smt. Sneh Lata Sawhney

ITA/758/2023HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…aining to the previous years relevant to the assessment years, AY 2006-07 to AY 2011-12, was valid [second question as framed on 30.01.2024 in ITA Nos.72/2024 to 76/2024]. 38. It was contended by Mr. Rai, the learned counsel appearing for the 1 (2007) 294 ITR 561 2 (2013) 219 Taxman 294 3 ITA No. 1734/Del/2014 decided on 05.02.2019 Digitally Signed By:TARUN RANA Signing Date:15.05.2025 21:05:26 Signature Not Verified ITA No.782/2023 & Connected Cases…

Pr. Commissioner of Income Tax, Central-1, Delhi vs. Sh. Praveen Sawhney

ITA/784/2023HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…aining to the previous years relevant to the assessment years, AY 2006-07 to AY 2011-12, was valid [second question as framed on 30.01.2024 in ITA Nos.72/2024 to 76/2024]. 38. It was contended by Mr. Rai, the learned counsel appearing for the 1 (2007) 294 ITR 561 2 (2013) 219 Taxman 294 3 ITA No. 1734/Del/2014 decided on 05.02.2019 Digitally Signed By:TARUN RANA Signing Date:15.05.2025 21:05:26 Signature Not Verified ITA No.782/2023 & Connected Cases…

Kalpana Dilip Mehta As Legal Heir of Dilip Dalpatlal Mehta, Walkeshwar vs. ACIT 19(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 679/MUM/2025[2007-08]Status: DisposedITAT Mumbai15 Apr 2025AY 2007-08

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2007-08 Kalpana Dilip Mehta As Legal Heir Of Acit 19(1), Dilip Dalpatlal Mehta, Piramal Chambers Vs. 51 Anupam Society, Manav Mandir Mumbai-400012. Road, Walkeshwar, Mumbai-400006. Pan No. Aacpm 4426 E Appellant Respondent

For Appellant: Mr. Suchek Anchaliya, CA a/wFor Respondent: 25/03/2025
Section 1Section 143(2)Section 147

…al Audit Rajasthan was considering the reference for Special Audit u/s 142(2A) of the Act in the case of CIT v. Bajrang Textiles u/s 142(2A) of the Act in the case of CIT v. Bajrang Textiles u/s 142(2A) of the Act in the case of CIT v. Bajrang Textiles [2007] 294 ITR 561 (Raj.) [2007] 294 ITR 561 (Raj.) and held as under : "Direction of the AO for special audit of assessee's ac "Direction of the AO for special audit of assessee's ac "Direction of the AO for special audit of assessee's accounts under s. 142(2A) one day before the expiry of limitation for under s. 142(2A) one day before the expiry of limitation for…

Sh. S.L. Arora, Mohali vs. DCIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 275/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH CHANDIGARH Before Shri Sanjay Garg, Judicial Member & Shri Vikram Singh Yadav, Accountant Member I.T.A. No.1325/CHANDI/2010 Assessment Year: 2006-07 Shri Rajiv Kumar H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] ……….Appellant vs. ACIT, Central Circle, Chandigarh ……. Respondent I.T.A. No.274/CHANDI/2014 Assessment Year: 2006-07 Shri Rajiv Kumar........................... ………................……............…..….. Appellant H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] vs. DCIT, Central Circle, Chandigarh............................................……. Responden…

Sh. Rajiv Kumar, Mohali vs. DCIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 274/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH CHANDIGARH Before Shri Sanjay Garg, Judicial Member & Shri Vikram Singh Yadav, Accountant Member I.T.A. No.1325/CHANDI/2010 Assessment Year: 2006-07 Shri Rajiv Kumar H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] ……….Appellant vs. ACIT, Central Circle, Chandigarh ……. Respondent I.T.A. No.274/CHANDI/2014 Assessment Year: 2006-07 Shri Rajiv Kumar........................... ………................……............…..….. Appellant H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] vs. DCIT, Central Circle, Chandigarh............................................……. Responden…

DCIT, Chandigarh vs. Sh. S.L. Arora, Mohali

In the result, the appeals of the assessee bearing

ITA 1421/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH CHANDIGARH Before Shri Sanjay Garg, Judicial Member & Shri Vikram Singh Yadav, Accountant Member I.T.A. No.1325/CHANDI/2010 Assessment Year: 2006-07 Shri Rajiv Kumar H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] ……….Appellant vs. ACIT, Central Circle, Chandigarh ……. Respondent I.T.A. No.274/CHANDI/2014 Assessment Year: 2006-07 Shri Rajiv Kumar........................... ………................……............…..….. Appellant H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] vs. DCIT, Central Circle, Chandigarh............................................……. Responden…

Sh.Sohan Lal Arora, Mohali vs. ACIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 1326/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH CHANDIGARH Before Shri Sanjay Garg, Judicial Member & Shri Vikram Singh Yadav, Accountant Member I.T.A. No.1325/CHANDI/2010 Assessment Year: 2006-07 Shri Rajiv Kumar H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] ……….Appellant vs. ACIT, Central Circle, Chandigarh ……. Respondent I.T.A. No.274/CHANDI/2014 Assessment Year: 2006-07 Shri Rajiv Kumar........................... ………................……............…..….. Appellant H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] vs. DCIT, Central Circle, Chandigarh............................................……. Responden…

Sh. Rajiv Kumar, Mohali vs. ACIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 1325/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH CHANDIGARH Before Shri Sanjay Garg, Judicial Member & Shri Vikram Singh Yadav, Accountant Member I.T.A. No.1325/CHANDI/2010 Assessment Year: 2006-07 Shri Rajiv Kumar H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] ……….Appellant vs. ACIT, Central Circle, Chandigarh ……. Respondent I.T.A. No.274/CHANDI/2014 Assessment Year: 2006-07 Shri Rajiv Kumar........................... ………................……............…..….. Appellant H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] vs. DCIT, Central Circle, Chandigarh............................................……. Responden…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 439/DEL/2017[2011-12]Status: DisposedITAT Delhi01 Jun 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 438/DEL/2017[2010-11]Status: DisposedITAT Delhi01 Jun 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 437/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Jun 2021AY 2009-10

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…