CIT v. Jasjit Singh

155 Taxmann.com 155Supreme Court of India2023#377 most cited

What is CIT v. Jasjit Singh authority for?

For assessments under Section 153C concerning a non-searched person, the relevant date for calculating the block of assessment years is the date on which the jurisdictional Assessing Officer of that person assumes possession of the seized material, not the date of the original search. This date determines the look-back period for reopening assessments under Section 153A read with 153C.

235

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Also referred to as

CIT v. Jasjit Singh · Section 153C · Section 153A · search assessment · non-searched person · third party assessment · date of reckoning · relevant date · seized material possession · block assessment years · assessment under 153C · jurisdictional AO

Also reported as

458 ITR 437295 Taxmann 612

Sections most often in play

Section 153CSection 143(3)Section 153ASection 132Section 1961Section 153DSection 148Section 143(2)
Read the full judgment

Issues it is cited on

section 153(c)(1)section 153(c)section 153c(1)abatement of assessmentblock periodsatisfaction noteretraction of statementsection 153a(1)section 131(1)statement under section 132(4)section 153a(1)(b)search assessment

Judgments citing CIT v. Jasjit Singh

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle-25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1125/DEL/2023[2016-17]Status: DisposedITAT Delhi20 Nov 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…Ys 2011-12 to 2013-14 are bad in law, without and thus, are liable to be quashed as such. In this regard, he placed reliance on the judicial pronouncements i.e. Pr. CIT vs. Karina Airlines International Ltd. (Del.) 165 taxmann.com 421 and CIT vs. Jasjit Singh 458 ITR 437 (SC). 5. On the other hand, ld. DR for the Revenue agreed that the satisfaction was recorded on 18.01.2021, however he also brought to our notice page 3 of the paper book filed by the Revenue wherein the satisfaction was recorded by the AO of the searched person on 15.05.2019. Based on various decisions on this issue, he agreed that the first thr…

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle -25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1124/DEL/2023[2015-16]Status: DisposedITAT Delhi20 Nov 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…Ys 2011-12 to 2013-14 are bad in law, without and thus, are liable to be quashed as such. In this regard, he placed reliance on the judicial pronouncements i.e. Pr. CIT vs. Karina Airlines International Ltd. (Del.) 165 taxmann.com 421 and CIT vs. Jasjit Singh 458 ITR 437 (SC). 5. On the other hand, ld. DR for the Revenue agreed that the satisfaction was recorded on 18.01.2021, however he also brought to our notice page 3 of the paper book filed by the Revenue wherein the satisfaction was recorded by the AO of the searched person on 15.05.2019. Based on various decisions on this issue, he agreed that the first thr…

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle-25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1123/DEL/2023[2014-15]Status: DisposedITAT Delhi20 Nov 2024AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…Ys 2011-12 to 2013-14 are bad in law, without and thus, are liable to be quashed as such. In this regard, he placed reliance on the judicial pronouncements i.e. Pr. CIT vs. Karina Airlines International Ltd. (Del.) 165 taxmann.com 421 and CIT vs. Jasjit Singh 458 ITR 437 (SC). 5. On the other hand, ld. DR for the Revenue agreed that the satisfaction was recorded on 18.01.2021, however he also brought to our notice page 3 of the paper book filed by the Revenue wherein the satisfaction was recorded by the AO of the searched person on 15.05.2019. Based on various decisions on this issue, he agreed that the first thr…

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle-25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1122/DEL/2023[2013-14]Status: DisposedITAT Delhi20 Nov 2024AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…Ys 2011-12 to 2013-14 are bad in law, without and thus, are liable to be quashed as such. In this regard, he placed reliance on the judicial pronouncements i.e. Pr. CIT vs. Karina Airlines International Ltd. (Del.) 165 taxmann.com 421 and CIT vs. Jasjit Singh 458 ITR 437 (SC). 5. On the other hand, ld. DR for the Revenue agreed that the satisfaction was recorded on 18.01.2021, however he also brought to our notice page 3 of the paper book filed by the Revenue wherein the satisfaction was recorded by the AO of the searched person on 15.05.2019. Based on various decisions on this issue, he agreed that the first thr…

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle-25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1121/DEL/2023[2012-13]Status: DisposedITAT Delhi20 Nov 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…Ys 2011-12 to 2013-14 are bad in law, without and thus, are liable to be quashed as such. In this regard, he placed reliance on the judicial pronouncements i.e. Pr. CIT vs. Karina Airlines International Ltd. (Del.) 165 taxmann.com 421 and CIT vs. Jasjit Singh 458 ITR 437 (SC). 5. On the other hand, ld. DR for the Revenue agreed that the satisfaction was recorded on 18.01.2021, however he also brought to our notice page 3 of the paper book filed by the Revenue wherein the satisfaction was recorded by the AO of the searched person on 15.05.2019. Based on various decisions on this issue, he agreed that the first thr…

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle 25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1120/DEL/2023[2011-12]Status: DisposedITAT Delhi20 Nov 2024AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…Ys 2011-12 to 2013-14 are bad in law, without and thus, are liable to be quashed as such. In this regard, he placed reliance on the judicial pronouncements i.e. Pr. CIT vs. Karina Airlines International Ltd. (Del.) 165 taxmann.com 421 and CIT vs. Jasjit Singh 458 ITR 437 (SC). 5. On the other hand, ld. DR for the Revenue agreed that the satisfaction was recorded on 18.01.2021, however he also brought to our notice page 3 of the paper book filed by the Revenue wherein the satisfaction was recorded by the AO of the searched person on 15.05.2019. Based on various decisions on this issue, he agreed that the first thr…

Smt. Sunith Singh Muralidhara, Hospet vs. Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

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

ITA 1421/BANG/2024[2015-16]Status: DisposedITAT Bangalore19 Nov 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2015-16

For Appellant: Shri G Venkatesh, AdvocateFor Respondent: Shri V Parithivel, JCIT (DR)
Section 132Section 153CSection 234ASection 234BSection 250Section 44ASection 69ASection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2015-16 Sunitha Singh Muralidhara, Vs. The Dy. Commissioner of SVK House, 9th Cross, Income Tax, 16th Ward, Basaveshwara Badavane, Central Circle – 1(4), Bengaluru. Hospet – 583 201. . PAN – ASXPM 3139 K APPELLANT RESPONDENT Assessee by : Shri G Venkatesh, Advocate Revenue by : Shri V Parithivel, JCIT (DR) Date of hearing : 04.09.2024 Date of Pronouncement : 19.11.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the as…

Karan Vyapaar Private Limited, Kolkata vs. Assistant Commissioner of Income Tax, Central Circle-2, Thane

In the result, all the appeals of assessee in ITA Nos

ITA 3636/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Oct 2024AY 2018-19

Bench: Shri. Shri. Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Biswanath Das – CIT DR
Section 143(3)Section 145(3)Section 153CSection 250Section 271BSection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI. SHRI. ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER I.T.A 3636/Mum/2024 - A.Y. 2018-19 I.T.A 3637/Mum/2024 - A.Y. 2017-18 I.T.A 3638/Mum/2024 - A.Y. 2016-17 I.T.A 3639/Mum/2024 - A.Y. 2015-16 I.T.A 3640/Mum/2024 - A.Y. 2014-15 I.T.A 3641/Mum/2024 - A.Y. 2013-14 Karan Vyapaar Private Limited vs Assistant Commissioner of Income 207, Maharshi Devendra Road Tax, Central Circle-2, Thane 6th Floor, Road No.16-Z, Ashar I.T. Kolkata-700 007 PAN: AACCK3689G Park, Wagle Industrial Estate, Thane (W)-400 604 APPELLAN…

Baboo Ram Hari Chand, Delhi vs. DCIT, Central Circle 29, Delhi

In the result, the appeal of the assessee is allowed

ITA 480/DEL/2024[AY 2015-16]Status: DisposedITAT Delhi18 Oct 2024

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year 2015-16]

Section 142(1)Section 143(2)Section 143(3)Section 153CSection 271(1)(b)

…ction 153C has been recorded in the previous year 2022-23 relevant to A.Y. 2023-24 when six years are counted with reference to such assessment year. The assessee contends that such view is fortified from the judgment in the case of CIT vs Jasjit Singh [2023] 155 Taxmann.com 155 (SC). It was contended that by virtue of such judgment, the previous year of search would stand substituted by the date or the year in which books of account or documents etc. are handed over to the jurisdictional Assessing Officer. In the light of such observations, the A.Y. 2014-15 is out of reckoning for the purposes of Section 153C of…

Ganesh Das Taneja, Najibabad vs. Deputy Commissioner of Income Tax, Central Circle, Moradabad

In the result, Appeals of the Assessee in ITA No

ITA 2621/DEL/2023[AY 2011-12]Status: DisposedITAT Delhi17 Oct 2024

Bench: Sh. Pradip Kumar Kedia & Shri Yogesh Kumar U.S.I.T.A. No. 2621/Del/2023 (A.Y 2011-12) Ganesh Das Taneja, Deputy Commissioner Ajmal Khan Road, Of Income Tax Vs. Najibabad, Central Circle, Income Uttar Pradesh, 246763, Tax Office, Civil Lines Moradabad, Uttar Pan No. Aawpt0826H Pradesh (Appellant) (Respondent) I.T.A. No. 2613/Del/2023 (A.Y 2012-13) Ganesh Das Taneja, Deputy Commissioner Ajmal Khan Road, Of Income Tax Vs. Najibabad, Central Circle, Income Uttar Pradesh, 246763, Tax Office, Civil Lines Moradabad, Pan No. Aawpt0826H Uttar Pradesh (Appellant) (Respondent)

For Appellant: Sh. Ganesh Das Taneja, Self and Sh. Vidit Taneja, CA
Section 143(3)Section 153CSection 69

…1 ITA No. 2621 & 2613/Del/2023 Ganesh Das Taneja Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 2621/DEL/2023 (A.Y 2011-12) Ganesh Das Taneja, Deputy Commissioner Ajmal Khan Road, of Income Tax Vs. Najibabad, Central Circle, Income Uttar Pradesh, 246763, Tax Office, Civil Lines Moradabad, Uttar PAN No. AAWPT0826H Pradesh (APPELLANT) (RESPONDENT) I.T.A. No. 2613/DEL/2023 (A.Y 2012-13) Ganesh Das Taneja, Deputy Commissioner Ajmal Khan road, of Income Tax Vs. Najibabad, Central Cir…

Ganesh Das Taneja, Najibabad vs. Deputy Commissioner of Income Tax, Central Circle, Moradabad

In the result, Appeals of the Assessee in ITA No

ITA 2613/DEL/2023[2012-13]Status: DisposedITAT Delhi17 Oct 2024AY 2012-13

Bench: Sh. Pradip Kumar Kedia & Shri Yogesh Kumar U.S.I.T.A. No. 2621/Del/2023 (A.Y 2011-12) Ganesh Das Taneja, Deputy Commissioner Ajmal Khan Road, Of Income Tax Vs. Najibabad, Central Circle, Income Uttar Pradesh, 246763, Tax Office, Civil Lines Moradabad, Uttar Pan No. Aawpt0826H Pradesh (Appellant) (Respondent) I.T.A. No. 2613/Del/2023 (A.Y 2012-13) Ganesh Das Taneja, Deputy Commissioner Ajmal Khan Road, Of Income Tax Vs. Najibabad, Central Circle, Income Uttar Pradesh, 246763, Tax Office, Civil Lines Moradabad, Pan No. Aawpt0826H Uttar Pradesh (Appellant) (Respondent)

For Appellant: Sh. Ganesh Das Taneja, Self and Sh. Vidit Taneja, CA
Section 143(3)Section 153CSection 69

…1 ITA No. 2621 & 2613/Del/2023 Ganesh Das Taneja Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 2621/DEL/2023 (A.Y 2011-12) Ganesh Das Taneja, Deputy Commissioner Ajmal Khan Road, of Income Tax Vs. Najibabad, Central Circle, Income Uttar Pradesh, 246763, Tax Office, Civil Lines Moradabad, Uttar PAN No. AAWPT0826H Pradesh (APPELLANT) (RESPONDENT) I.T.A. No. 2613/DEL/2023 (A.Y 2012-13) Ganesh Das Taneja, Deputy Commissioner Ajmal Khan road, of Income Tax Vs. Najibabad, Central Cir…

Deputy Commissioner of Income Tax, Central Circle 1(2), Chennai vs. Bondalapati Shivaji Rao, Chennai

In the result, appeal filed by the assessee stands allowed and appeal filed by the Revenue is dismissed

ITA 1103/CHNY/2023[2019-20]Status: DisposedITAT Chennai18 Sept 2024AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1044/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 V. Shri Bondalapati Shivaji Rao, The Dcit, 121, Shankar Nagar, M.G. Road, Central Circle-1(2), Pammal, Chennai-600 075. Chennai. [Pan: Aahpb 0083 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.1103/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 V. The Dcit, Shri Bondalapati Shivaji Rao, Central Circle-1(2), 121, Shankar Nagar, Chennai. M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 127Section 132Section 143(2)Section 143(3)Section 153C

…this year, but completed the assessment without issuing the notice for this AY, the assessee has claimed that the impugned assessment order stood vitiated in law. In support thereof, the Ld. AR has relied on the following decisions:- − CIT v. Jasjit Singh (458 ITR 437) (SC) − ITO v. Vikram Sujitkumar Bhatia (453 ITR 417) (SC) − Pr.CIT Vs Ojjus Medicare (P) Ltd (465 ITR 101) (Del HC) − A.R. Safiullah v. ACIT (W.P (MD) No.4327 of 2021) (Mad HC) − SSP Aviation Ltd. v. DCIT (346 ITR 177) (Del HC) − Pepsi Foods Pvt. Ltd. v. ACIT (367 ITR 112) (Del HC) − CIT v. RRJ Securities Ltd. (380 ITR 612) (Del HC) − PCIT v. R.…

Bondalapati Shivaji Rao, Chennai vs. Assistant Commissioner of Income Tax, Central Circle - 1(2), Chennai

In the result, appeal filed by the assessee stands allowed and

ITA 1044/CHNY/2023[AY 2019-20]Status: DisposedITAT Chennai18 Sept 2024

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1044/Chny/2023 निर्धारण वर्ष/Assessment Year: 2019-20 Shri Bondalapati Shivaji Rao, 121, Shankar Nagar, M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (अपीलार्थी/Appellant) The Dcit, Central Circle-1(2), Chennai. (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(2), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1103/Chny/2023 निर्धारण वर्ष/Assessment Year: 2019-20 V. Shri Bondalapati Shivaji Rao, 121, Shankar Nagar, M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (प्रत्यर्थी/Respondent) Assessee By : Shri B. Ramakrishnan, Fca Shri S. Dwarakesh, Ca Shri Shrenik Chordia, Ca Department By : Shri V. Nandakumar, Cit सुनवाईकीतारीख/Date Of Hearing : 08.08.2024 घोषणाकीतारीख /Date Of Pronouncement : 18.09.2024 आदेश / Order Per Aby T. Varkey, Jm: These Appeals Preferred By The Assessee & The Revenue Are Against The Order Of The Learned Commissioner Of Income Tax (Appeals)- 18, Chennai (Hereinafter In Short `The Ld.Cit(A)') Dated 26.07.2023 Passed For Assessment Year (Hereinafter In Short `Ay') 2019-20.

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 127Section 132Section 143(2)Section 143(3)Section 153C

…for this year, but completed the assessment without issuing the notice for this AY, the assessee has claimed that the impugned assessment order stood vitiated in law. In support thereof, the Ld. AR has relied on the following decisions:- CIT v. Jasjit Singh (458 ITR 437) (SC) ITO v. Vikram Sujitkumar Bhatia (453 ITR 417) (SC) Pr.CIT Vs Ojjus Medicare (P) Ltd (465 ITR 101) (Del HC) A.R. Safiullah v. ACIT (W.P (MD) No.4327 of 2021) (Mad HC) SSP Aviation Ltd. v. DCIT (346 ITR 177) (Del HC) Pepsi Foods Pvt. Ltd. v. ACIT (367 ITR 112) (Del HC) CIT v. RRJ Securities Ltd. (380 ITR 612) (Del HC) PCIT v. R.L. Allied Indu…

Sarangabani Kirubakaran, Chennai vs. DCIT, Circle-1(2), Chennai

The appeals stand allowed accordingly

ITA 1234/CHNY/2023[2011-12]Status: DisposedITAT Chennai04 Sept 2024AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1.आयकरअपील सं./ Ita No.1233/Chny/2023 (िनधा)रण वष) / Assessment Year: 2009-10) & 2.आयकरअपील सं./ Ita No.1234/Chny/2023 (िनधा)रण वष) / Assessment Year: 2011-12) Shri Sarangabani Kirubakaran Dcit बनाम/ 17/6, First Pillayar Koil Street, Circle-1(2) Vs. Ekkatuthangal, Chennai-600 032. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Bumpk-0892-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms.T.V.Muthu Abirami,(Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) -Ld. Sr.Dr सुनवाईकीतारीख/Date Of Hearing : 25-07-2024 घोषणाकीतारीख /Date Of Pronouncement : 04-09-2024 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2009- 10 & 2011-12 Arises Out Of The Common Order Of Learned Commissioner Of Income Tax (Appeals)-18, Chennai, [Cit(A)] Dated 13-09-2023 In The Matter Of Separate Assessments Framed By The Ld. Ao U/S.153C R.W.S. 153A R.W.S. 143(3) Of The Act. During Hearing, Ld. Ar Raised A Pertinent Additional Ground Of Appeal To Submit That Considering The Date Of Satisfaction Note, These Assessments Are Liable To Be Quashed Being Barred By Limitation. Reliance Has Been Placed On The Decision Of Hon’Ble Supreme Court In The Case Of Cit Vs. Jasjit Singh (155 Taxmann.Com 155). The Copy Of The Same Has Been Placed On Record. The Additional Ground Of Appeal Read As Under: -

For Appellant: Ms.T.V.Muthu Abirami,(Advocate)-Ld.ARFor Respondent: Shri Nilay Baran Som (CIT) -Ld. Sr.DR
Section 132Section 153ASection 153CSection 69

…1-22. Accordingly, the assessment earlier to AY 2012-13 would be barred by limitation. The Ld. CIT(A) has counted the limitation period from the date of search. The same is contrary to the decision of Hon’ble Supreme Court in the case of CIT vs. Jasjit Singh (155 Taxmann.com 155) wherein it has been held by Hon’ble Court as under: - 8. In SSP Aviation (supra) the High Court inter alia reasoned as follows:- "14. Now there can be a situation when during the search conducted on one person under Section 132, some documents or valuable assets or books of account belonging to some other person, in whose case the search…

Sarangabani Kribakaran, Chennai vs. DCIT, Circle1(2), Chennai

The appeals stand allowed accordingly

ITA 1233/CHNY/2023[2009-10]Status: DisposedITAT Chennai04 Sept 2024AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1.आयकरअपील सं./ Ita No.1233/Chny/2023 (िनधा)रण वष) / Assessment Year: 2009-10) & 2.आयकरअपील सं./ Ita No.1234/Chny/2023 (िनधा)रण वष) / Assessment Year: 2011-12) Shri Sarangabani Kirubakaran Dcit बनाम/ 17/6, First Pillayar Koil Street, Circle-1(2) Vs. Ekkatuthangal, Chennai-600 032. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Bumpk-0892-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms.T.V.Muthu Abirami,(Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) -Ld. Sr.Dr सुनवाईकीतारीख/Date Of Hearing : 25-07-2024 घोषणाकीतारीख /Date Of Pronouncement : 04-09-2024 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2009- 10 & 2011-12 Arises Out Of The Common Order Of Learned Commissioner Of Income Tax (Appeals)-18, Chennai, [Cit(A)] Dated 13-09-2023 In The Matter Of Separate Assessments Framed By The Ld. Ao U/S.153C R.W.S. 153A R.W.S. 143(3) Of The Act. During Hearing, Ld. Ar Raised A Pertinent Additional Ground Of Appeal To Submit That Considering The Date Of Satisfaction Note, These Assessments Are Liable To Be Quashed Being Barred By Limitation. Reliance Has Been Placed On The Decision Of Hon’Ble Supreme Court In The Case Of Cit Vs. Jasjit Singh (155 Taxmann.Com 155). The Copy Of The Same Has Been Placed On Record. The Additional Ground Of Appeal Read As Under: -

For Appellant: Ms.T.V.Muthu Abirami,(Advocate)-Ld.ARFor Respondent: Shri Nilay Baran Som (CIT) -Ld. Sr.DR
Section 132Section 153ASection 153CSection 69

…1-22. Accordingly, the assessment earlier to AY 2012-13 would be barred by limitation. The Ld. CIT(A) has counted the limitation period from the date of search. The same is contrary to the decision of Hon’ble Supreme Court in the case of CIT vs. Jasjit Singh (155 Taxmann.com 155) wherein it has been held by Hon’ble Court as under: - 8. In SSP Aviation (supra) the High Court inter alia reasoned as follows:- "14. Now there can be a situation when during the search conducted on one person under Section 132, some documents or valuable assets or books of account belonging to some other person, in whose case the search…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2938/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…in the course of search of the searched person i.e. 12.5.2019. It is therefore submitted that notice under section 153C for Assessment Years 2014-15 and 2015-16 is clearly barred by limitation. In this regard, Reliance is placed on the following judgments: i) 458 ITR 437 (SC) CIT vs. Jasjit Singh (pages 243-248 of JPB) “9. It is evident on a plain interpretation of Section 153C(1) that the Parliamentary intent to enact the proviso was to cater not merely to the question of abatement but also with regard to the date from which the six year period was to be reckoned, in respect of which the returns were to be filed…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…in the course of search of the searched person i.e. 12.5.2019. It is therefore submitted that notice under section 153C for Assessment Years 2014-15 and 2015-16 is clearly barred by limitation. In this regard, Reliance is placed on the following judgments: i) 458 ITR 437 (SC) CIT vs. Jasjit Singh (pages 243-248 of JPB) “9. It is evident on a plain interpretation of Section 153C(1) that the Parliamentary intent to enact the proviso was to cater not merely to the question of abatement but also with regard to the date from which the six year period was to be reckoned, in respect of which the returns were to be filed…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2936/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Aug 2024AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…in the course of search of the searched person i.e. 12.5.2019. It is therefore submitted that notice under section 153C for Assessment Years 2014-15 and 2015-16 is clearly barred by limitation. In this regard, Reliance is placed on the following judgments: i) 458 ITR 437 (SC) CIT vs. Jasjit Singh (pages 243-248 of JPB) “9. It is evident on a plain interpretation of Section 153C(1) that the Parliamentary intent to enact the proviso was to cater not merely to the question of abatement but also with regard to the date from which the six year period was to be reckoned, in respect of which the returns were to be filed…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2935/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…in the course of search of the searched person i.e. 12.5.2019. It is therefore submitted that notice under section 153C for Assessment Years 2014-15 and 2015-16 is clearly barred by limitation. In this regard, Reliance is placed on the following judgments: i) 458 ITR 437 (SC) CIT vs. Jasjit Singh (pages 243-248 of JPB) “9. It is evident on a plain interpretation of Section 153C(1) that the Parliamentary intent to enact the proviso was to cater not merely to the question of abatement but also with regard to the date from which the six year period was to be reckoned, in respect of which the returns were to be filed…

DCIT, CC-20, Delhi vs. Rajiv Agarwal, Delhi

In the result, the appeals of the appellant for AYs

ITA 2629/DEL/2023[2014-15]Status: DisposedITAT Delhi29 Aug 2024AY 2014-15

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 153ASection 153A(1)Section 153C

…ed in Pages 3 to 7 of the Paper Book dated 31.05.2024. The AO of the assessee herein received all the documents from the AO of the searched person on 02.03.2021. Hence as per the decision of Hon‟ble Supreme Court in the case of CIT vs Jasjit Singh reported in 458 ITR 437 (SC), the date of handing over of documents by the AO of the searched person would have to be construed as the date of search in the hands of the assessee herein. Accordingly, the date of search in the hands of the assessee would be 02.03.2021. Hence it was submitted that the years under consideration would fall beyond the 6 years time limit for…