CIT v. Jasjit Singh

2023 SCC OnLine SC 1265Reported decision2023#4998 most cited

What is CIT v. Jasjit Singh authority for?

A notice issued under section 153C of the Income-tax Act, 1961, for assessment years beyond the ten-year period stipulated in the section is barred by limitation.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

CIT v Jasjit Singh · section 153C · assessment year · limitation · block period · search and seizure · satisfaction note

Sections most often in play

Section 153CSection 153ASection 132Section 143(3)Section 147Section 148Section 153C(1)Section 144

Issues it is cited on

section 153(c)(1)section 148bsection 7(1)section 119(2)(a)section 153c(1)section 116section 153(c)block periodsection 153(a)section 144basection 164section 153a(1)(a)

Judgments citing CIT v. Jasjit Singh

Pr. Commissioner of Income Tax -7 vs. Wickwood Development Ltd

ITA - 412 / 2024HC Delhi02 Aug 2024
Section 153C

…$~55 & 56 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 412/2024 PR. COMMISSIONER OF INCOME TAX -7 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Manu, JSC & Mr. Pratyaksh Gupta, JSC versus WICKWOOD DEVELOPMENT LTD. .....Respondent Through: Ms. Kavita Jha & Mr. Himanshu Aggarwal, Advocates 56 + ITA 413/2024 PR. COMMISSIONER OF INCOME TAX -7 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Manu, JSC & Mr. Pratyaksh Gupta, JSC versus WICKWOOD DEVELOPMENT LTD. .....Respondent Through: Ms. Kavita Jha & Mr. Himanshu Aggarwal, Adv…

Pr. Commissioner of Income Tax -7 vs. Wickwood Development Ltd

ITA - 413 / 2024HC Delhi02 Aug 2024
Section 153C

…$~55 & 56 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 412/2024 PR. COMMISSIONER OF INCOME TAX -7 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Manu, JSC & Mr. Pratyaksh Gupta, JSC versus WICKWOOD DEVELOPMENT LTD. .....Respondent Through: Ms. Kavita Jha & Mr. Himanshu Aggarwal, Advocates 56 + ITA 413/2024 PR. COMMISSIONER OF INCOME TAX -7 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Manu, JSC & Mr. Pratyaksh Gupta, JSC versus WICKWOOD DEVELOPMENT LTD. .....Respondent Through: Ms. Kavita Jha & Mr. Himanshu Aggarwal, Adv…

The Pr. Commissioner of Income Tax -Central-1 vs. Ojjus Medicare Pvt. Ltd

ITA/52/2024HC Delhi03 Apr 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

…ITA 52/2024 & connected matters Page 1 of 179 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 22 February, 2024 Judgment pronounced on: 03 April, 2024 + ITA 52/2024 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-1 ..... Appellant Through: Mr. Ruchir Bhatia, SSC with Ms. Deeksha Gupta, Adv. versus OJJUS MEDICARE PVT. LTD. ..... Respondent Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa…