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.

How many judgments cite CIT v. Jasjit Singh?

235 judgments on BharatTax cite CIT v. Jasjit Singh (155 Taxmann.com 155), spanning 2023 to 2026.

Which sections of the Income Tax Act does CIT v. Jasjit Singh come up under?

It is most often cited in judgments turning on Section 153C, Section 143(3), Section 153A, Section 132, Section 1961, Section 153D.

CIT v. Jasjit Singh (155 Taxmann.com 155)

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

In the result, the appeals of the appellant for AYs

ITA 2628/DEL/2023[2013-14]Status: DisposedITAT Delhi29 Aug 2024AY 2013-14

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…

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

In the result, the appeals of the appellant for AYs

ITA 2627/DEL/2023[2012-13]Status: DisposedITAT Delhi29 Aug 2024AY 2012-13

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…

D G Land Developers Private Limited, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle -4(4), Central Range - 4, Mumbai

ITA 411/MUM/2024[2013-14]Status: DisposedITAT Mumbai22 Aug 2024AY 2013-14

Section 132Section 133ASection 143(3)Section 153CSection 234BSection 234CSection 274Section 43C

…and as such the initial year for assessment u/s. 143(3) would be assessment year 2019-2020 and not the assessment year 2017-2018. 9.2 In doing so, he has disregarded the decision of the honourable Apex Court in Commissioner of Income-tax v. Jasjit Singh [2023 155 Taxmann.com 155 (SC)] in as much as the initial year for invocation of proceedings u/s.153C would be the year in which the case material is handed over to the assessee which would in this case be assessment year 2019-2020 and not 2017-2018. 3.2 The grounds raised in AY 2013-14 to AY 2016-17 are identical, therefore, for brevity, the grounds raised in AY…

D G Land Developers Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle - 12(2)(1), Mumbai

ITA 407/MUM/2024[2014-15]Status: DisposedITAT Mumbai22 Aug 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

Section 132Section 133ASection 143(3)Section 153CSection 234BSection 234CSection 274Section 43C

…f the Act, whereas the Assessing Officer has completed the said assessment u/s 143(3) of the Act, therefore, entire assessment proceeding for AY 2017-18, is invalid. The Ld. counsel relied on the Hon'ble Supreme court in the case of CIT v. Jasjit Singh (2023) 155 Taxmann.com 155 (SC). 7. In respect of assessment years 2013-14 to 2016-17, the Ld. counsel for the assessee relied on the Hon'ble Supreme Court in the case of CIT v. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) wherein it is held that for invoking section 153C of the Act the 'incriminating material' which was seized in the case of searche…

D G Land Developers Private Limited, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle -4(4), Mumbai

In the result, the appeals of the assessee for assessment year

ITA 404/MUM/2024[2015-16]Status: DisposedITAT Mumbai22 Aug 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Sanjeev Mehta a/w Saurabh

Section 132Section 4

…ire assessment proceeding e, entire assessment proceeding for AY 2017 for AY 2017-18, is invalid. The Ld. counsel invalid. The Ld. counsel relied on the Hon’ble Supreme court in the relied on the Hon’ble Supreme court in the case of CIT v. Jasjit Singh (2023) 155 Taxmann.com 155 (SC). CIT v. Jasjit Singh (2023) 155 Taxmann.com 155 (SC). CIT v. Jasjit Singh (2023) 155 Taxmann.com 155 (SC). D G Land Developers Pvt. Ltd. ITA Nos. 411, 407, 404, 403 & 402/MUM/2024 7. In respect of assessment year In respect of assessment years 2013-14 to 2016 14 to 2016-17, the Ld. counsel for the assessee relied on the Hon’ble Sup…

D G Land Developers Private Limited, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle -4(4), Mumbai

In the result, the appeals of the assessee for assessment year

ITA 403/MUM/2024[2016-17]Status: DisposedITAT Mumbai22 Aug 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Sanjeev Mehta a/w Saurabh

Section 132Section 4

…ire assessment proceeding e, entire assessment proceeding for AY 2017 for AY 2017-18, is invalid. The Ld. counsel invalid. The Ld. counsel relied on the Hon’ble Supreme court in the relied on the Hon’ble Supreme court in the case of CIT v. Jasjit Singh (2023) 155 Taxmann.com 155 (SC). CIT v. Jasjit Singh (2023) 155 Taxmann.com 155 (SC). CIT v. Jasjit Singh (2023) 155 Taxmann.com 155 (SC). D G Land Developers Pvt. Ltd. ITA Nos. 411, 407, 404, 403 & 402/MUM/2024 7. In respect of assessment year In respect of assessment years 2013-14 to 2016 14 to 2016-17, the Ld. counsel for the assessee relied on the Hon’ble Sup…

D G Land Developers Private Limited, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle -4(4), Mumbai

In the result, the appeals of the assessee for assessment year

ITA 402/MUM/2024[2017-18]Status: DisposedITAT Mumbai22 Aug 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Sanjeev Mehta a/w Saurabh

Section 132Section 4

…ire assessment proceeding e, entire assessment proceeding for AY 2017 for AY 2017-18, is invalid. The Ld. counsel invalid. The Ld. counsel relied on the Hon’ble Supreme court in the relied on the Hon’ble Supreme court in the case of CIT v. Jasjit Singh (2023) 155 Taxmann.com 155 (SC). CIT v. Jasjit Singh (2023) 155 Taxmann.com 155 (SC). CIT v. Jasjit Singh (2023) 155 Taxmann.com 155 (SC). D G Land Developers Pvt. Ltd. ITA Nos. 411, 407, 404, 403 & 402/MUM/2024 7. In respect of assessment year In respect of assessment years 2013-14 to 2016 14 to 2016-17, the Ld. counsel for the assessee relied on the Hon’ble Sup…

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

In the result, the appeal of the assessee is allowed

ITA 3942/DEL/2023[2014-15]Status: DisposedITAT Delhi27 Jun 2024AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumarassessment Year 2014-15

For Respondent: Shri Amit Katoch, Sr.DR

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 3 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…