Hari Govind v. ACIT

180 Taxmann.com 197High Court2025#4988 most cited

What is Hari Govind v. ACIT authority for?

Notices issued under section 153C are liable to be quashed if the search was conducted at third-party premises and the seized materials were handed over to the assessee's Assessing Officer after April 1, 2021, as the date of initiation of the search would be the date of handing over the materials.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2026.

Also referred to as

Hari Govind v. ACIT · section 153C · section 153C(3) · search and seizure · third-party premises · date of initiation of search · quashing of notices · April 1 · 2021

Sections most often in play

Section 153CSection 132Section 132ASection 148Section 153ASection 139Section 143(3)Section 147

Issues it is cited on

section 153c(1)section 153a(1)section 149section 132asatisfaction notesection 151section 153csection 133section 133asection 142section 132(4)assistant commissioner

Judgments citing Hari Govind v. ACIT

S. Manoharan, Madurai vs. Deputy Commissioner of Income Tax, Chennai

In the result, all the appealsbeing ITA Nos

ITA 1609/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Dec 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Respondent: Mr. D. Anand, Advocate
Section 132Section 153C

…आयकर अपील"य अ"धकरण, ’ बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद"के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.1607, 1608, 1609/Chny/2025 "नधा"रणवष"/Assessment Year: 2015-16, 2016-17&2017-18 SHANMUGASUNDARAM v. Dy.CIT, MANOHARAN CENTRAL CIRCLE 2(2), 192, WEST MASI STREET, CHENNAI-600034 NEAR POTHYS, TAMILNADU. MADURAI-625001. [PAN: AITPM1981H] (अपीलाथ"/Appellant) (" यथ"/Respondent) अपीलाथ" क! ओर से/ Assessee by Mr. D. Anand, Advocate " यथ" क! ओर से /…

S. Manoharan, Madurai vs. Deputy Commissioner of Income Tax, Chennai

In the result, all the appealsbeing ITA Nos

ITA 1608/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Dec 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Respondent: Mr. D. Anand, Advocate
Section 132Section 153C

…आयकर अपील"य अ"धकरण, ’ बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद"के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.1607, 1608, 1609/Chny/2025 "नधा"रणवष"/Assessment Year: 2015-16, 2016-17&2017-18 SHANMUGASUNDARAM v. Dy.CIT, MANOHARAN CENTRAL CIRCLE 2(2), 192, WEST MASI STREET, CHENNAI-600034 NEAR POTHYS, TAMILNADU. MADURAI-625001. [PAN: AITPM1981H] (अपीलाथ"/Appellant) (" यथ"/Respondent) अपीलाथ" क! ओर से/ Assessee by Mr. D. Anand, Advocate " यथ" क! ओर से /…

S. Manoharan, Madurai vs. Deputy Commissioner of Income Tax, Chennai

In the result, all the appealsbeing ITA Nos

ITA 1607/CHNY/2025[2015-16]Status: DisposedITAT Chennai09 Dec 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Respondent: Mr. D. Anand, Advocate
Section 132Section 153C

…आयकर अपील"य अ"धकरण, ’ बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद"के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.1607, 1608, 1609/Chny/2025 "नधा"रणवष"/Assessment Year: 2015-16, 2016-17&2017-18 SHANMUGASUNDARAM v. Dy.CIT, MANOHARAN CENTRAL CIRCLE 2(2), 192, WEST MASI STREET, CHENNAI-600034 NEAR POTHYS, TAMILNADU. MADURAI-625001. [PAN: AITPM1981H] (अपीलाथ"/Appellant) (" यथ"/Respondent) अपीलाथ" क! ओर से/ Assessee by Mr. D. Anand, Advocate " यथ" क! ओर से /…