CIT v. Jasjit Singh

155 Taxmann.com 154High Court2023#8626 most cited

What is CIT v. Jasjit Singh authority for?

The date of handing over documents to the AO of a non-searched person is considered the date of search for the purpose of Section 153C, determining the six-year block period for reassessment.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2024 to 2025.

Also referred to as

CIT v. Jasjit Singh · 155 Taxmann.com 154 · Section 153C · Section 153A · date of search · non-searched person · block period · handing over documents · AO

Sections most often in play

Section 153CSection 144Section 132(4)Section 143(3)Section 153DSection 69CSection 139Section 143(2)
Read the full judgment

Issues it is cited on

section 2(9)section 158b(b)purposive interpretationsection 158bb(1)section 158bdsection 158bbsection 153a(1)(b)section 153c(1)section 158bclegal representativestatement under section 132(4)source of source

Judgments citing CIT v. Jasjit Singh

Quadra Infratel Synergies Pvt Ltd, Delhi vs. ACIT, Central Circle 4, Delhi, Jhandewalan

In the result, the appeal of the assessee is allowed as indicated above

ITA 3963/DEL/2024[2014-15]Status: DisposedITAT Delhi12 Dec 2025AY 2014-15

Bench: Shri C.N. Prasad & Shri M. Balaganesh[Assessment Year: 2014-15] Quadra Infratel Synergies Vs. Acit Pvt. Ltd. B-6/1, Sector-05 Central Circle – 4 Rohini, Delhi Delhi Pan No. Aaecp2894G Appellant Respondent Assessee By Sh. Saksham Singhal, Advocate Ms. Somay Jain, Ca Revenue By Ms. Nimisha Singh, Cit Dr Date Of Hearing 18.09.2025 Date Of Pronouncement 12.12.2025 Order Per C.N. Prasad, Jm, This Appeal Filed By The Assessee Is Preferred Against The Order Of The Commissioner Of Income Tax (Appeals), Delhi - 110023 [Herein After Referred As “Cit(A)”] Dated 29.06.2024 For A.Y. 2014-15. 2. The Assessee Has Raised Following Grounds On Validity Of Assessment Proceedings :- “1. That On The Facts & Circumstances Of The Case & In Law, The Commissioner Of Income Tax (Appeals) ['Cit(A)'] Erred In Not Completely Allowing The Appeal Filed By The Appellant Against The Order Dated 29.03.2023 Passed By The Assessing Officer Under Section 1530 R.W.S 143(3) Of The Income Tax Act, 1961 ('The Act").

Section 143(3)Section 153Section 153ASection 153CSection 153DSection 28Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER [Assessment Year: 2014-15] Quadra Infratel Synergies Vs. ACIT Pvt. LTd. B-6/1, Sector-05 Central Circle – 4 Rohini, Delhi Delhi PAN No. AAECP2894G Appellant Respondent Assessee by Sh. Saksham Singhal, Advocate Ms. Somay Jain, CA Revenue by Ms. Nimisha Singh, CIT DR Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORDER PER C.N. PRASAD, JM, This appeal filed by the assessee is preferred against the order of the Commissioner of Income Tax (Appeals), Delhi - 1…

Late Shri Mahabir Prasad(Legal Heir Ms. Parul Kansaria), Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 412/BANG/2024[2020-21]Status: DisposedITAT Bangalore26 Sept 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 1 of 40 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, Bengaluru BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. By Assessee & AY ITA No 411/Bengaluru/2024 (AY 2019-20) Co No 6/Bengaluru/2024 (AY 2017-18) BY Assessing Officer ITA no 170/Bengaluru/2024 (AY 2018-19) Assessee Late Shri Mahabir Prasad Through his Legal heir Mrs Parul Kansaria No 11186, Prestige Shantiniketan ITPL, Main Road, Whitefield, Bengaluru PAN AGYPP1344G Assessing Officer The Deputy Commissioner of Income Tax Central Circle 1 (3), Bengaluru Third…

Late Shri Mahabir Prasad(Legal Heir Ms. Parul Kansaria), Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 411/BANG/2024[2019-20]Status: DisposedITAT Bangalore26 Sept 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 1 of 40 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, Bengaluru BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. By Assessee & AY ITA No 411/Bengaluru/2024 (AY 2019-20) Co No 6/Bengaluru/2024 (AY 2017-18) BY Assessing Officer ITA no 170/Bengaluru/2024 (AY 2018-19) Assessee Late Shri Mahabir Prasad Through his Legal heir Mrs Parul Kansaria No 11186, Prestige Shantiniketan ITPL, Main Road, Whitefield, Bengaluru PAN AGYPP1344G Assessing Officer The Deputy Commissioner of Income Tax Central Circle 1 (3), Bengaluru Third…

Late Shri Mahabir Prasad(Legal Heir Ms. Parul Kansaria), Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 410/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 1 of 40 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, Bengaluru BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. By Assessee & AY ITA No 411/Bengaluru/2024 (AY 2019-20) Co No 6/Bengaluru/2024 (AY 2017-18) BY Assessing Officer ITA no 170/Bengaluru/2024 (AY 2018-19) Assessee Late Shri Mahabir Prasad Through his Legal heir Mrs Parul Kansaria No 11186, Prestige Shantiniketan ITPL, Main Road, Whitefield, Bengaluru PAN AGYPP1344G Assessing Officer The Deputy Commissioner of Income Tax Central Circle 1 (3), Bengaluru Third…

DCIT, Central Circle-1(3), Bengaluru vs. Late Shri Mahabir Prasad (Legal Heir Ms. Parul Kansaria), Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 170/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…Page 1 of 40 ITA Nos.410-412-169-170- CO 6/Bang/2024 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, Bengaluru BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. & AY By Assessee Assessee Assessing Officer Assessee by Assessing Officer by ITA No 410/Bengaluru/2024 (AY 2018-19) ITA No 411/Bengaluru/2024 (AY 2019-20) ITA No 412/Bengaluru/2024 (Ay 2020-21) Co No 6/Bengaluru/2024 (AY 2017-18) BY Assessing Officer ITA No 169/Bengaluru/2024 (AY 2017-18) ITA no 170/Bengaluru/2024 (AY 2018-19) Late Shri Mahabir Prasad Through his Legal heir Mrs Parul Kansaria No 11186, Prestige…

DCIT, Central Circle-1(3), Baengaluru vs. Late Shri Mahabir Prasad(Legal Heir Ms. Parul Kansaria), Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 169/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 Sept 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 1 of 40 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, Bengaluru BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. By Assessee & AY ITA No 411/Bengaluru/2024 (AY 2019-20) Co No 6/Bengaluru/2024 (AY 2017-18) BY Assessing Officer ITA no 170/Bengaluru/2024 (AY 2018-19) Assessee Late Shri Mahabir Prasad Through his Legal heir Mrs Parul Kansaria No 11186, Prestige Shantiniketan ITPL, Main Road, Whitefield, Bengaluru PAN AGYPP1344G Assessing Officer The Deputy Commissioner of Income Tax Central Circle 1 (3), Bengaluru Third…

DCIT-C-6(2), Mumbai vs. Samira Habitats India Limited, Mumbai

In the result, appeals by the revenue are dismissed and cross- objections by the assessee are allowed

ITA 5713/MUM/2024[2007-08]Status: DisposedITAT Mumbai11 Mar 2025AY 2007-08

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Rakesh Joshi, A/RFor Respondent: Shri Dr. Kishor Dhule, CIT D/R
Section 132Section 144Section 153CSection 153C(1)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 5713/Mum/2024 Assessment Year: 2007-08 DCIT, Central Circle – 6(2), Mumbai Samira Habitats India Limited G-8, Shrikant Chambers Vs Sion Tromboy Road Chembur Maharashtra - 400071 [PAN: AABCS1677F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 09/Mum/2025 Assessment Year: 2007-08 Samira Habitats India Limited DCIT, Central Circle – 6(2), G-8, Shrikant Chambers Mumbai Vs Sion Tromboy Road Chembur Maharas…

DCIT-C-6(2), Mumbai vs. Samira Habitats India Limited, Mumbai

In the result, appeals by the revenue are dismissed and cross- objections by the assessee are allowed

ITA 5712/MUM/2024[2008-09]Status: DisposedITAT Mumbai11 Mar 2025AY 2008-09

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Rakesh Joshi, A/RFor Respondent: Shri Dr. Kishor Dhule, CIT D/R
Section 132Section 144Section 153CSection 153C(1)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 5713/Mum/2024 Assessment Year: 2007-08 DCIT, Central Circle – 6(2), Mumbai Samira Habitats India Limited G-8, Shrikant Chambers Vs Sion Tromboy Road Chembur Maharashtra - 400071 [PAN: AABCS1677F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 09/Mum/2025 Assessment Year: 2007-08 Samira Habitats India Limited DCIT, Central Circle – 6(2), G-8, Shrikant Chambers Mumbai Vs Sion Tromboy Road Chembur Maharas…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 111/NAG/2024[2012-13]Status: DisposedITAT Nagpur26 Dec 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 110/NAG/2024[2011-12]Status: DisposedITAT Nagpur26 Dec 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 109/NAG/2024[2010-11]Status: DisposedITAT Nagpur26 Dec 2024AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 108/NAG/2024[2009-10]Status: DisposedITAT Nagpur26 Dec 2024AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

CIT v. Jasjit Singh (155 Taxmann.com 154) — Cited in 13 Judgments | BharatTax