PCIT v. Gali Janardhana Reddy

157 Taxmann.com 392Supreme Court of India2023#10214 most cited

What is PCIT v. Gali Janardhana Reddy authority for?

The Supreme Court has dismissed the Revenue's SLP in this case. This decision aligns with other dismissals of Revenue SLPs concerning the validity of assessments in search and seizure scenarios.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2025.

Also referred to as

PCIT v. Gali Janardhana Reddy · 157 Taxmann.com 392 · SC 2023 · section 153A · section 153C · search and seizure · satisfaction note · reassessment · documents seized · assessment procedure

Sections most often in play

Section 153ASection 153CSection 132Section 143(3)Section 292CSection 69BSection 132(4)Section 250

Issues it is cited on

section 2(9)purposive interpretationsection 158bdsection 153c(1)section 153a(1)(b)statement under section 132(4)source of sourcesection 69bsection 292bsection 22section 292cdocuments seized

Judgments citing PCIT v. Gali Janardhana Reddy

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. R K S Builders and Promoters, Ludhiana

Appeal stand allowed accordingly

ITA 817/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh02 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.815/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 2.आयकरअपीलसं./ Ita No.816/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & आयकरअपीलसं./ Ita No.817/Chandi/2024 3. (िनधा"रणवष" / Assessment Year: 2018-19) Dcit-Central Circle-2 M/S Rks Builders & Promoters बनाम/ Ludhiana. #1189, Near Aarti Chowk Vs. Krishna Nagar, Ludhiana – 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aatfr-5642-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकरअपीलसं./ Co No.2/Chandi/2025 (In Ita No.815/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Co No.3/Chandi/2025 (In Ita No.816/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.649/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.648/Chandi/2024

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 127Section 132Section 153CSection 292C

…hat person in order to assess or reassess the income of such other person in the manner contemplated by the provisions of Section 153A.Similar is the view in Pr. CIT vs. G. Lakshmi Aruna (159 Taxmann.com 183) as followed in Pr. CIT vs. Gali Janaradhana Reddy (157 Taxmann.com 392) and various other decisions as placed on record by Ld. AR. These decisions have been followed by this Tribunal in Rawalpindi Co-op. Cinema Society Ltd. (ITA Nos.180/Chd/2024 &ors. common order dated 15-01-2025). In the case of Singhad Technical Education Society (84 Taxmann.com 290), Hon’ble Apex Court confirmed the finding that for the…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. R K S Builders and Promoters, Ludhiana

Appeal stand allowed accordingly

ITA 816/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh02 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.815/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 2.आयकरअपीलसं./ Ita No.816/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & आयकरअपीलसं./ Ita No.817/Chandi/2024 3. (िनधा"रणवष" / Assessment Year: 2018-19) Dcit-Central Circle-2 M/S Rks Builders & Promoters बनाम/ Ludhiana. #1189, Near Aarti Chowk Vs. Krishna Nagar, Ludhiana – 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aatfr-5642-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकरअपीलसं./ Co No.2/Chandi/2025 (In Ita No.815/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Co No.3/Chandi/2025 (In Ita No.816/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.649/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.648/Chandi/2024

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 127Section 132Section 153CSection 292C

…hat person in order to assess or reassess the income of such other person in the manner contemplated by the provisions of Section 153A.Similar is the view in Pr. CIT vs. G. Lakshmi Aruna (159 Taxmann.com 183) as followed in Pr. CIT vs. Gali Janaradhana Reddy (157 Taxmann.com 392) and various other decisions as placed on record by Ld. AR. These decisions have been followed by this Tribunal in Rawalpindi Co-op. Cinema Society Ltd. (ITA Nos.180/Chd/2024 &ors. common order dated 15-01-2025). In the case of Singhad Technical Education Society (84 Taxmann.com 290), Hon’ble Apex Court confirmed the finding that for the…

Deputy Commissioner of Income Tax Central Circle-2, Ludhiana vs. R K S Builders and Promoters, Ludhiana

Appeal stand allowed accordingly

ITA 815/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh02 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.815/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 2.आयकरअपीलसं./ Ita No.816/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & आयकरअपीलसं./ Ita No.817/Chandi/2024 3. (िनधा"रणवष" / Assessment Year: 2018-19) Dcit-Central Circle-2 M/S Rks Builders & Promoters बनाम/ Ludhiana. #1189, Near Aarti Chowk Vs. Krishna Nagar, Ludhiana – 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aatfr-5642-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकरअपीलसं./ Co No.2/Chandi/2025 (In Ita No.815/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Co No.3/Chandi/2025 (In Ita No.816/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.649/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.648/Chandi/2024

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 127Section 132Section 153CSection 292C

…hat person in order to assess or reassess the income of such other person in the manner contemplated by the provisions of Section 153A.Similar is the view in Pr. CIT vs. G. Lakshmi Aruna (159 Taxmann.com 183) as followed in Pr. CIT vs. Gali Janaradhana Reddy (157 Taxmann.com 392) and various other decisions as placed on record by Ld. AR. These decisions have been followed by this Tribunal in Rawalpindi Co-op. Cinema Society Ltd. (ITA Nos.180/Chd/2024 &ors. common order dated 15-01-2025). In the case of Singhad Technical Education Society (84 Taxmann.com 290), Hon’ble Apex Court confirmed the finding that for the…

Rks Builders Promoters, 1189, Near Aarti Chowk, Krishna Nagar, Ludhiana, Punjab vs. The Deputy Commissioner of Income Tax, Central Circle-2 (Jurisdictional AO), Ludhiana, Punjab

Appeal stand allowed accordingly

ITA 649/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh02 Jun 2025AY 2018-2019

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.815/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 2.आयकरअपीलसं./ Ita No.816/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & आयकरअपीलसं./ Ita No.817/Chandi/2024 3. (िनधा"रणवष" / Assessment Year: 2018-19) Dcit-Central Circle-2 M/S Rks Builders & Promoters बनाम/ Ludhiana. #1189, Near Aarti Chowk Vs. Krishna Nagar, Ludhiana – 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aatfr-5642-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकरअपीलसं./ Co No.2/Chandi/2025 (In Ita No.815/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Co No.3/Chandi/2025 (In Ita No.816/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.649/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.648/Chandi/2024

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 127Section 132Section 153CSection 292C

…hat person in order to assess or reassess the income of such other person in the manner contemplated by the provisions of Section 153A.Similar is the view in Pr. CIT vs. G. Lakshmi Aruna (159 Taxmann.com 183) as followed in Pr. CIT vs. Gali Janaradhana Reddy (157 Taxmann.com 392) and various other decisions as placed on record by Ld. AR. These decisions have been followed by this Tribunal in Rawalpindi Co-op. Cinema Society Ltd. (ITA Nos.180/Chd/2024 &ors. common order dated 15-01-2025). In the case of Singhad Technical Education Society (84 Taxmann.com 290), Hon’ble Apex Court confirmed the finding that for the…

Rks Builders Promoters 1189, Near Aarti Chowk, Krishna Nagar, Ludhiana, Punjab vs. The Deputy Commissioner of Income Tax Central Circle-2, Ludhiana, Punjab

Appeal stand allowed accordingly

ITA 648/CHANDI/2024[2019-2020]Status: DisposedITAT Chandigarh02 Jun 2025AY 2019-2020

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.815/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 2.आयकरअपीलसं./ Ita No.816/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & आयकरअपीलसं./ Ita No.817/Chandi/2024 3. (िनधा"रणवष" / Assessment Year: 2018-19) Dcit-Central Circle-2 M/S Rks Builders & Promoters बनाम/ Ludhiana. #1189, Near Aarti Chowk Vs. Krishna Nagar, Ludhiana – 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aatfr-5642-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकरअपीलसं./ Co No.2/Chandi/2025 (In Ita No.815/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Co No.3/Chandi/2025 (In Ita No.816/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.649/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.648/Chandi/2024

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 127Section 132Section 153CSection 292C

…hat person in order to assess or reassess the income of such other person in the manner contemplated by the provisions of Section 153A.Similar is the view in Pr. CIT vs. G. Lakshmi Aruna (159 Taxmann.com 183) as followed in Pr. CIT vs. Gali Janaradhana Reddy (157 Taxmann.com 392) and various other decisions as placed on record by Ld. AR. These decisions have been followed by this Tribunal in Rawalpindi Co-op. Cinema Society Ltd. (ITA Nos.180/Chd/2024 &ors. common order dated 15-01-2025). In the case of Singhad Technical Education Society (84 Taxmann.com 290), Hon’ble Apex Court confirmed the finding that for the…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 111/NAG/2024[2012-13]Status: DisposedITAT Nagpur26 Dec 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 110/NAG/2024[2011-12]Status: DisposedITAT Nagpur26 Dec 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 109/NAG/2024[2010-11]Status: DisposedITAT Nagpur26 Dec 2024AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 108/NAG/2024[2009-10]Status: DisposedITAT Nagpur26 Dec 2024AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…