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)

Farooqi Gulamsamdani, Hyderabad vs. DCIT., Central Circle - 1(3), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 814/HYD/2025[2019-20]Status: DisposedITAT Hyderabad24 Dec 2025AY 2019-20

Bench: Shri Manjunatha G & Shri Ravish Soodआ.अपी.सं /Ita No.814/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2019-20) Shri Farooqi Gulam Samdani, Dy. Commissioner Of Income Tax, Vs. Central Circle 1(3), Hyderabad. Hyderabad. Pan : Aispg5022C (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P. Murali Mohan Rao, C.A. रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Sr-Ar सुिवधई की तधरीख/Date Of Hearing: 11/11/2025 घोर्णध की तधरीख/Pronouncement: 24/12/2025

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Dr. Sachin Kumar, SR-AR

Section 127Section 132Section 142(1)Section 153CSection 69

…itation, consequently assessment order passed by the Assessing Officer is bad in law and liable to be quashed 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) 463 ITR 431 (Del). 8. We have heard both the parties, perused the material available on record and gone through the orders of authorities below. We have also carefully considered the case laws referred by the learned counsel for the assessee in support of his arguments and also the counter argument advanced by the learned DR in light of the decision of…

DCIT., Central Circle-1(3), Hyderabad vs. Light House Movie Makers LLP, Hyderabad

In the result, the appeal filed by the revenue is dismissed

ITA 319/HYD/2024[2020-21]Status: DisposedITAT Hyderabad24 Dec 2025AY 2020-21

Bench: Shri Manjunatha G & Shri Ravish Soodआ.अपी.सं / Ita No.297/Hyd/2024 (निर्धारण वर्ष/Assessment Year:2015-16) Vs. Dy. Commissioner Of Income Tax, Central Circle 1(3), Hyderabad. (Appellant) Shri Atchi Reddy Kovvuri, Hyderabad Pan: Adopk6018R (Respondent) आ.अपी.सं / Ita Nos.318 & 319/Hyd/2024 (निर्धारण वर्ष/Assessment Years:2019-20 & 2020-21) Vs. M/S. Light House Movie Makers Llp, Hyderabad. Dy. Commissioner Of Income Tax, Central Circle 1(3), Hyderabad. (Appellant) Pan: Aagfl8979H (Respondent) निर्धारिती द्वारा / Assessees By: राजस्व द्वारा / Revenue By: सुनवाई की तारीख /Date Of Hearing: घोषणा की तारीख / Pronouncement: Shri A. Srinivas, C.A. Smt. U Mini Chandran, Cit-Dr 18/11/2025 24/12/2025 आदेश/Order Per Manjunatha G, A.М. : These Appeals Are Filed By Revenue Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-11, Hyderabad, All Dated 19.11.2024 For The

Section 132Section 139Section 142(1)Section 153C

…satisfaction note recorded by the Assessing Officer dated 30.06.2022, is not satisfied the provisions of section 153C of the Act. The Ld. DR further referring to the decision of Hon'ble Delhi High court in the case of Indian National Congress Vs. DCIT (2024) 463 ITR 431 (Del) submitted that, satisfaction note merely forms foundation for initiation of action which would enable to evaluate whether an opinion has been validly formed and as long as it rests on incriminating material which pertains to assessment years in question, same would meet the requirement of section 153C of the Act. Therefore, the Ld. DR submi…

DCIT., Central Circle-1(3), Hyderabad vs. Light House Movie Makers LLP, Hyderabad

In the result, both the appeals filed by the revenue are dismissed

ITA 318/HYD/2024[2019-20]Status: DisposedITAT Hyderabad24 Dec 2025AY 2019-20

Bench: Shri Manjunatha G & Shri Ravish Soodआ.अपी.सं /Ita No.297/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2015-16) Dy. Commissioner Of Income Shri Atchi Reddy Kovvuri, Vs. Hyderabad Tax, Pan : Adopk6018R Central Circle 1(3), Hyderabad. (Appellant) (Respondent) आ.अपी.सं /Ita Nos.318 & 319/Hyd/2024 (निर्धारण वर्ा/Assessment Years:2019-20 & 2020-21) Dy. Commissioner Of Income M/S. Light House Movie Makers Vs. Llp, Hyderabad. Tax, Pan : Aagfl8979H Central Circle 1(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessees By: Shri A. Srinivas, C.A. रधजस् व द्वधरध/Revenue By: Smt. U Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 18/11/2025 घोर्णध की तधरीख/Pronouncement: 24/12/2025 आदेश/Order Per Manjunatha G, A.M. : These Appeals Are Filed By Revenue Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-11, Hyderabad, All Dated 19.11.2024 For The

For Respondent: Smt. U Mini Chandran, CIT-DR

Section 132Section 139Section 142(1)Section 153C

…satisfaction note recorded by the Assessing Officer dated 30.06.2022, is not satisfied the provisions of section 153C of the Act. The Ld. DR further referring to the decision of Hon'ble Delhi High court in the case of Indian National Congress Vs. DCIT (2024) 463 ITR 431 (Del) submitted that, satisfaction note merely forms foundation for initiation of action which would enable to evaluate whether an opinion has been validly formed and as long as it rests on incriminating material which pertains to assessment years in question, same would meet the requirement of section 153C of the Act. Therefore, the Ld. DR submi…

DCIT., Central Circle-1(3), Hyderabad vs. Atchi Reddy Kovuuri, Hhyderabad

In the result, both the appeals filed by the revenue are dismissed

ITA 297/HYD/2024[2015-16]Status: DisposedITAT Hyderabad24 Dec 2025AY 2015-16

Bench: Shri Manjunatha G & Shri Ravish Soodआ.अपी.सं /Ita No.297/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2015-16) Dy. Commissioner Of Income Shri Atchi Reddy Kovvuri, Vs. Hyderabad Tax, Pan : Adopk6018R Central Circle 1(3), Hyderabad. (Appellant) (Respondent) आ.अपी.सं /Ita Nos.318 & 319/Hyd/2024 (निर्धारण वर्ा/Assessment Years:2019-20 & 2020-21) Dy. Commissioner Of Income M/S. Light House Movie Makers Vs. Llp, Hyderabad. Tax, Pan : Aagfl8979H Central Circle 1(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessees By: Shri A. Srinivas, C.A. रधजस् व द्वधरध/Revenue By: Smt. U Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 18/11/2025 घोर्णध की तधरीख/Pronouncement: 24/12/2025 आदेश/Order Per Manjunatha G, A.M. : These Appeals Are Filed By Revenue Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-11, Hyderabad, All Dated 19.11.2024 For The

For Respondent: Smt. U Mini Chandran, CIT-DR

Section 132Section 139Section 142(1)Section 153C

…satisfaction note recorded by the Assessing Officer dated 30.06.2022, is not satisfied the provisions of section 153C of the Act. The Ld. DR further referring to the decision of Hon'ble Delhi High court in the case of Indian National Congress Vs. DCIT (2024) 463 ITR 431 (Del) submitted that, satisfaction note merely forms foundation for initiation of action which would enable to evaluate whether an opinion has been validly formed and as long as it rests on incriminating material which pertains to assessment years in question, same would meet the requirement of section 153C of the Act. Therefore, the Ld. DR submi…