India in Deputy Commissioner of Income Tax (Central) Circle 1(2) v. M/s. M.R. Shah Logistics Private Limited

14 SCC 101Reported decision2022#6849 most cited

What is India in Deputy Commissioner of Income Tax (Central) Circle 1(2) v. M/s. M.R. Shah Logistics Private Limited authority for?

Issuance of a notice under Section 148 of the Income Tax Act, 1961, should be upheld unless there are compelling reasons to deviate from the established legal precedent set by the Supreme Court in this case.

16

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

Deputy Commissioner of Income Tax v. M.R. Shah Logistics Private Limited · 2022 14 SCC 101 · Section 148 notice · reassessment proceedings · Supreme Court precedent · CIT(A) error · upholding notice · compelling reasons to deviate

Sections most often in play

Section 147Section 148Section 153CSection 132Section 153ASection 143(3)Section 143(2)Section 142(1)
Read the full judgment

Issues it is cited on

annual information statementdocuments seizedsection 153cnotice under section 148incriminating materialundisclosed incomesection 153section 153asection 139section 132section 15reason to believe

Judgments citing India in Deputy Commissioner of Income Tax (Central) Circle 1(2) v. M/s. M.R. Shah Logistics Private Limited

Asstt. Commissioner of Income Tax, Central Circle-4, Jaipur vs. Gopal Prasad Gupta, Jaipur

The appeals of the revenue are dismissed

ITA 1765/JPR/2025[2013-14]Status: DisposedITAT Jaipur23 Mar 2026AY 2013-14

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

For Appellant: Sh. Rajnikant Bhatra, CAFor Respondent: Sh. Rajesh Ojha, CIT
Section 147Section 148Section 153CSection 250

…in overturning the issuance of a notice under Section 148 of the Income Tax Act, 1961, despite the precedent set by the Hon. Supreme Court of India in Deputy Commissioner of Income Tax (Central) Circle 1(2) V/s. M/s. M.R. Shah Logistics Private Limited (2022) 14 SCC 101. In light of the Supreme Court's ruling in the aforementioned case, the Learned CIT (A) should have upheld the issuance of the notice under Section 148, unless there were compelling reasons to deviate from the established legal precedent. (iv) The appellant craves leave to add, amend or withdraw any of the ground of appeal during the course of ap…

Asstt. Commissioner of Income Tax, Central Circle-4, Jaipur vs. Gopal Prasad Gupta, Jaipur

The appeals of the revenue are dismissed

ITA 1764/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Mar 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

For Appellant: Sh. Rajnikant Bhatra, CAFor Respondent: Sh. Rajesh Ojha, CIT
Section 147Section 148Section 153CSection 250

…in overturning the issuance of a notice under Section 148 of the Income Tax Act, 1961, despite the precedent set by the Hon. Supreme Court of India in Deputy Commissioner of Income Tax (Central) Circle 1(2) V/s. M/s. M.R. Shah Logistics Private Limited (2022) 14 SCC 101. In light of the Supreme Court's ruling in the aforementioned case, the Learned CIT (A) should have upheld the issuance of the notice under Section 148, unless there were compelling reasons to deviate from the established legal precedent. (iv) The appellant craves leave to add, amend or withdraw any of the ground of appeal during the course of ap…

Assistant Commissioner of Income Tax, Alwar vs. Rajendra Kumar Mundra, Jaipur

In the result, appeal of the Revenue is dismissed

ITA 454/JPR/2025[2011-12]Status: DisposedITAT Jaipur26 Sept 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 143(1)Section 143(2)Section 148Section 153CSection 250

…in overturning the issuance of a notice under Section 148 of the Income Tax Act, 1961, despite the precedent set by the Hon. Supreme Court of India in Deputy Commissioner of Income Tax (Central) Circle 1(2) V/s. M/s. M.R. Shah Logistics Private Limited (2022) 14 SCC 101. In light of the Supreme Court’s ruling in the aforementioned case, the learned CIT (A) should have upheld the issuance of the notice under Section 148, unless there were compelling reasons to deviate from the established legal precedent. The appellant craves the right to amend alter or add to any of the grounds of appeal given above.” 3. The bri…

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. K P Exports Pvt Ltd, Jaipur

In the result, the appeal of the Revenue is dismissed as indicated hereinabove

ITA 967/JPR/2025[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

Bench: BEFORE: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: NoneFor Respondent: Mrs. Anita Rinesh, JCIT-DR fu/kZkfjrh dh vksjls@
Section 132Section 147Section 148Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa a Jh xxu Xkks;y ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 967/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke M/s. K.P. Exports Pvt. Ltd. The ACIT Vs. Central Circle-4 ‘Nandan’ D-Block, Janpath, Jaipur Shyam Nagar, Jaipur 302 019 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACK 7050 P vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksjls@Revenue by: Mrs. Anita Rinesh, JCIT-DR fu/kZkfjrh dh vksjls@Assesseeby : No…

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. Damodar Prasad Parwal, Jaipur

In the result, the appeal of the Revenue is dismissed as indicated hereinabove

ITA 959/JPR/2025[2011-12]Status: DisposedITAT Jaipur23 Sept 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Rohan Sogani, CA (Thru:VC)For Respondent: Mrs. Anita Rinesh, JCIT-DR fu/kZkfjrh dh vksjls@
Section 132Section 143(3)Section 147Section 148Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa a Jh xxu Xkks;y ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 959/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2011-12 The ACIT cuke Shri Damodar Prasad Parwal Vs. Central Circle-4 24, Sangram Colony, C-Scheme Jaipur Jaipur – 302 001 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACLPP 3583 G vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksjls@Revenue by: Mrs. Anita Rinesh, JCIT-DR fu/kZkfjrh dh vksjls@Assesseeby : Shri Rohan…

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. Gordhan Das Maheshwari, Jaipur

In the result, the appeal of the Revenue is dismissed as indicated hereinabove

ITA 958/JPR/2025[2014-15]Status: DisposedITAT Jaipur23 Sept 2025AY 2014-15

Bench: BEFORE: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri R.K. Bhatra, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR fu/kZkfjrh dh vksjls@
Section 132Section 147Section 148Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa a Jh xxu Xkks;y ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 958/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke Shri Gordhan Das Maheshwari The ACIT Vs. Central Circle-4 18, Bardiya Colony, Museum Road, Jaipur Arjun Lal Sethi Nagar, Jaipur- 302 004 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAOFN 2788A vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksjls@Revenue by: Mrs. Anita Rinesh, JCIT-DR fu/kZkfjrh dh vksjls…

Deputy Commissioner of Income Tax, Central Circle-4, Jaipur vs. Nishit Gupta, Jaipur

In the result, the appeal of the revenue is dismissed

ITA 1386/JPR/2024[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyaldcit, Central Circle-04, Jaipur Pan No. Aaspg 5173G ...... Appellant Vs.

For Appellant: Mr. Manish Tatiwala, CA, Ld. ARFor Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 132Section 143(3)Section 147Section 148Section 153CSection 250Section 271(1)

…justified holding the decision in favour of the assessee disregarding the pronouncement of the Hon. Supreme Court of India in the matter of Deputy Commissioner of Income Tax, Central circle (2) V/s. M/s. M.R. Shah Logistics Private Limited reported in (2022) 14 SCC 101. In the identical facts And circumstances, the Hon. Apex Court has also upheld issuance of notice to the assessee under section 148 of the Act. 3. the appellant craves leave to add, amend or withdraw any of the ground of appeal during the course of appellate proceeding. 2. A search and seizure operation under Section 132 of the Income-tax Act, 1…

Joint Commissioner of Income Tax (OSD), Central Circle, Jaipur vs. Vinus Vinit Hirawat, Mumbai

In the result, both the appeals of the revenue are dismissed in above terms

ITA 142/JPR/2025[2013-14]Status: DisposedITAT Jaipur07 Aug 2025AY 2013-14

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Harsh M. Kapadia, Adv., Ld. ARFor Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 132Section 148Section 153CSection 250

…in overturning the issuance of a notice under Section 148 of the Income Tax Act, 1961, despite the precedent set by the Hon. Supreme Court of India in Deputy Commissioner of Income Tax (Central) Circle 1(2) V/s. M/s. M.R. Shah Logistics Private Limited (2022) 14 SCC 101. In light of the Supreme Court's ruling in the aforementioned case, the Learned CIT (A) should have upheld the issuance of the notice under Section 148, unless there were compelling reasons to deviate from the established legal precedent. (iv) The appellant craves leave to add, amend or withdraw any of the ground of appeal during the course of ap…

Joint Commissioner of Income Tax (OSD), Central Circle-4, Jaipur vs. Vinus Vinit Hirawat, Mumbai

In the result, both the appeals of the revenue are dismissed in above terms

ITA 141/JPR/2025[2012-13]Status: DisposedITAT Jaipur07 Aug 2025AY 2012-13

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Harsh M. Kapadia, Adv., Ld. ARFor Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 132Section 148Section 153CSection 250

…in overturning the issuance of a notice under Section 148 of the Income Tax Act, 1961, despite the precedent set by the Hon. Supreme Court of India in Deputy Commissioner of Income Tax (Central) Circle 1(2) V/s. M/s. M.R. Shah Logistics Private Limited (2022) 14 SCC 101. In light of the Supreme Court's ruling in the aforementioned case, the Learned CIT (A) should have upheld the issuance of the notice under Section 148, unless there were compelling reasons to deviate from the established legal precedent. (iv) The appellant craves leave to add, amend or withdraw any of the ground of appeal during the course of ap…

Joint Commissioner of Income Tax (OSD), Central Circle-4, Jaipur vs. Ashok Parwal, Jaipur

In the result, the appeal of the revenue is dismissed

ITA 53/JPR/2025[2015-16]Status: DisposedITAT Jaipur07 Jul 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA No. 53/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 Joint Commissioner of Income Tax (OSD), Circle-04, Jaipur बनाम Vs. Ashok Parwal M-57, Mahesh Colony, Tonk Phatak, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ACJPO7256L अपीलार्थी / Appellant प्रत्यर्थी / Respondent निधारिती की ओर से / Assessee by: Sh. Vedant Agarwal, Adv. राजस्व की ओर से / Revenue by : Sh. Ajey Malik, CIT (th. V.C.) सुनवाई क

For Appellant: Sh. Vedant Agarwal, AdvFor Respondent: Sh. Ajey Malik, CIT (th. V.C.)
Section 143(2)Section 147Section 148Section 153C

…in overturning the issuance of a notice under Section 148 of the Income Tax Act, 1961, despite the precedent set by the Hon. Supreme Court of India in Deputy Commissioner of Income Tax (Central) Circle 1(2) V/s. M/s. M.R. Shah Logistics Private Limited (2022) 14 SCC 101. In light of the Supreme Court's ruling in the aforementioned case, the Learned CIT (A) should have upheld the issuance of the notice under Section 148, unless there were compelling reasons to deviate from the established legal precedent. (iv) The appellant craves leave to add, amend or withdraw any of the ground of appeal during the course of ap…

Deputy Commissioner of Income Tax, Central Circle-4, Jaipur vs. Jitendra Kumar Daga, Jaipur

In the result, the appeal is treated as allowed

ITA 1171/JPR/2024[2012-13]Status: DisposedITAT Jaipur05 May 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Siddharth Ranka, AdvFor Respondent: Smt. Runi Pal, CIT a
Section 132Section 142(1)Section 143(2)Section 147Section 148Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No.1171/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 Deputy Commissioner of Income cuke Jitendra Kumar Daga Tax, Vs. 1370, Tara Chand Naib Ka rasta Central Circle-4, Johri Bazar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABXPD6015E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Sid…

Deputy Commissioner of Income Tax, Central Circle-4, Jaipur vs. Vimal Parwal, Jaipur

In the result , the appeal for the Assessment Year 2016-17 filed by the Revenue and the Cross-Objection filed by the assessee for the same assessment year are also dismissed

ITA 1231/JPR/2024[2016-17]Status: DisposedITAT Jaipur24 Apr 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Rajeev Sogani, C.A. &For Respondent: Mrs Anita Rinesh, JCIT-DR
Section 148Section 153CSection 250

…in overturning the issuance of a notice under Section 148 of the Income Tax Act, 1961, despite the precedent set by the Hon. Supreme Court of India in Deputy Commissioner of Income Tax (Central) Circle 1(2) V/s. M/s. M.R. Shah Logistics Private Limited (2022) 14 SCC 101. In light of the Supreme Court's ruling in the aforementioned case, the Learned CIT (A) should have upheld the issuance of the notice under Section 148, unless there were compelling reasons to deviate from the established legal precedent. (iv) The appellant craves leave to add, amend or withdraw any of the ground of appeal during the course of app…

Deputy Commissioner of Income Tax, Central Circle-4, Jaipur vs. Vimal Parwal, Jaipur

In the result , the appeal for the Assessment Year 2016-17 filed by the Revenue and the Cross-Objection filed by the assessee for the same assessment year are also dismissed

ITA 1230/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Apr 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Rajeev Sogani, C.A. &For Respondent: Mrs Anita Rinesh, JCIT-DR
Section 148Section 153CSection 250

…in overturning the issuance of a notice under Section 148 of the Income Tax Act, 1961, despite the precedent set by the Hon. Supreme Court of India in Deputy Commissioner of Income Tax (Central) Circle 1(2) V/s. M/s. M.R. Shah Logistics Private Limited (2022) 14 SCC 101. In light of the Supreme Court's ruling in the aforementioned case, the Learned CIT (A) should have upheld the issuance of the notice under Section 148, unless there were compelling reasons to deviate from the established legal precedent. (iv) The appellant craves leave to add, amend or withdraw any of the ground of appeal during the course of app…

Deputy Commissioner of Income Tax, Central Circle-4, Jaipur vs. Abhishek Mishra, Jaipur

In the result, the appeal of the Department and C

ITA 1173/JPR/2024[2012-13]Status: DisposedITAT Jaipur01 Apr 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Shri P.P. Meena, CIT-DR (Thru: V.H) a fu/kZkfjrh dh vksj ls@
Section 147Section 148Section 153C

…in overturning the issuance of a notice under Section 148 of the Income Tax Act, 1961, despite the precedent set by the Hon. Supreme Court of India in Deputy Commissioner of Income Tax (Central) Circle 1(2) V/s. M/s. MR. Shah Logistics Private Limited (2022) 14 SCC 101 In light of the Supreme Court's ruling in the aforementioned case. the Learned CIT (A) should have upheld the issuance of the notice under Section 148, unless there were compelling reasons to deviate from the established legal precedent (iv) Whether on facts and circumstances of the case and in law, the Hon. CITIA) is justified holding that the fa…

Pr. Commissioner of Income Tax-1 vs. M/S East Delhi Leasing Pvt. Ltd

The appeal is allowed to the aforesaid extent

ITA/61/2025HC Delhi10 Mar 2025

Bench: HON'BLE MR. JUSTICE TUSHAR RAO GEDELA,HON'BLE CHIEF JUSTICE DEVENDRA KUMAR UPADHYAYA

Section 147Section 148

…Officer in starting proceedings in respect of income escaping assessment is open to challenge in a court of law”. The aforesaid principle has been followed by the Hon’ble Supreme Court in Deputy Commissioner of Income Tax v. M.R. Shah Logistics, (2022) 14 SCC 101) stating that the basis for a valid reopening of assessment should be availability of tangible material, which can lead the AO to scrutinise the returns for the previous assessment year in question, to determine, whether a notice under section 147 is called for. Predicated on the aforesaid judgments it can be safely inferred that the concept o…

Pr. Commissioner of Income Tax-1 vs. M/S East Delhi Leasing Pvt. Ltd

The appeal is allowed to the aforesaid extent

ITA - 61 / 2025HC Delhi10 Mar 2025
Section 147Section 148

…Officer in starting proceedings in respect of income escaping assessment is open to challenge in a court of law”. The aforesaid principle has been followed by the Hon’ble Supreme Court in Deputy Commissioner of Income Tax v. M.R. Shah Logistics, (2022) 14 SCC 101) stating that the basis for a valid reopening of assessment should be availability of tangible material, which can lead the AO to scrutinise the returns for the previous assessment year in question, to determine, whether a notice under section 147 is called for. Predicated on the aforesaid judgments it can be safely inferred that the concept o…

India in Deputy Commissioner of Income Tax (Central) Circle 1(2) v. M/s. M.R. Shah Logistics Private Limited (14 SCC 101) — Cited in 16 Judgments | BharatTax