What is Indian National Congress v. DCIT authority for?

A consolidated satisfaction note covering multiple assessment years is valid for initiating proceedings under section 153C, provided the seized material and the additions rest on incriminating evidence pertaining to those years.

How many judgments cite Indian National Congress v. DCIT?

167 judgments on BharatTax cite Indian National Congress v. DCIT (463 ITR 431), spanning 2024 to 2026.

Which sections of the Income Tax Act does Indian National Congress v. DCIT come up under?

It is most often cited in judgments turning on Section 153C, Section 132, Section 143(3), Section 153A, Section 115BBE, Section 144.

Indian National Congress v. DCIT (463 ITR 431)

Upkar Mani, Delhi vs. ACIT CC-8, Jhandewalan

In the result, the appeal of the assessee is dismissed

ITA 3022/DEL/2023[2018-19]Status: DisposedITAT Delhi02 Sept 2026AY 2018-19

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh[Assessment Year 2018-19]

Section 132Section 153CSection 153DSection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘H’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year 2018-19] Upkar Mani, ACIT, O-59, 1st Floor, Central Circle-8, Lajpat Nagar II, Vs Jhandewalan, Delhi-110024 New Delhi-110055 PAN-ABTPS6267K Appellant Respondent Appellant by Shri Raghav Sharma, CA Respondent by Shri Sujit Kumar, CIT-DR Date of Hearing 11.03.2025 Date of Pronouncement 06.06.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)-24, Del…

Expressway Services Pvt Ltd, Hyderabad vs. DCIT., Central Circle-2(4), Hyderabad

In the result, the appeals filed by the assessee in ITA Nos

ITA 486/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21

Section 132(4)Section 153C

…each assessment year and because of this reason entire assessment becomes invalid is an incorrect argument and cannot be accepted. In this regard, he relied upon the decision of Hon’ble Delhi High Court in the case of Indian National Congress vs. DCIT (2024) 160 Taxmann.com 606 (Delhi) and the decision of PCIT vs. Medicare (P) Ltd 161 Taxmann.com 160 (Delhi) and also Hon’ble madras High Court Expressway Services Pvt. Ltd. decision in the case of Smt. Pavithra Sugichandran vs. DCIT (2024) 168 Taxmann.com 413 (Madras). 28. We have heard both the parties, perused relevant material on record and had gone through or…

Expressway Services Pvt Ltd, Hyderabad vs. DCIT., Central Circle -2(4), Hyderabad

In the result, the appeals filed by the assessee in ITA Nos

ITA 485/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20

Section 132(4)Section 153C

…each assessment year and because of this reason entire assessment becomes invalid is an incorrect argument and cannot be accepted. In this regard, he relied upon the decision of Hon’ble Delhi High Court in the case of Indian National Congress vs. DCIT (2024) 160 Taxmann.com 606 (Delhi) and the decision of PCIT vs. Medicare (P) Ltd 161 Taxmann.com 160 (Delhi) and also Hon’ble madras High Court Expressway Services Pvt. Ltd. decision in the case of Smt. Pavithra Sugichandran vs. DCIT (2024) 168 Taxmann.com 413 (Madras). 28. We have heard both the parties, perused relevant material on record and had gone through or…

Expressway Services Private Limited, Hyderabad vs. DCIT., Central Circle-2(4), Hyderabad

In the result, the appeals filed by the assessee in ITA Nos

ITA 484/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19

Section 132(4)Section 153C

…each assessment year and because of this reason entire assessment becomes invalid is an incorrect argument and cannot be accepted. In this regard, he relied upon the decision of Hon’ble Delhi High Court in the case of Indian National Congress vs. DCIT (2024) 160 Taxmann.com 606 (Delhi) and the decision of PCIT vs. Medicare (P) Ltd 161 Taxmann.com 160 (Delhi) and also Hon’ble madras High Court Expressway Services Pvt. Ltd. decision in the case of Smt. Pavithra Sugichandran vs. DCIT (2024) 168 Taxmann.com 413 (Madras). 28. We have heard both the parties, perused relevant material on record and had gone through or…