Pr. CIT v. Mehndipur Balaji 2022 SCC Online All 444/

447 ITR 517High Court2022#1840 most cited

What is Pr. CIT v. Mehndipur Balaji 2022 SCC Online All 444/ authority for?

The issuance of a notice under section 153A(1) of the Income-tax Act, 1961, is not mandatorily required for an assessee merely due to a search conducted under section 132, diverging from the view that such notices are always compulsory.

62

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2026.

Also referred to as

Pr. CIT v. Mehndipur Balaji · Section 153A · Section 132 · mandatory notice 153A · search and seizure assessment · non-mandatory notice after search · interpretation of Section 153A(1) · Allahabad High Court · Kabul Chawla contrary view

Sections most often in play

Section 148Section 153ASection 132Section 147Section 153CSection 143(3)Section 132ASection 143(2)

Issues it is cited on

section 158basection 113section 40(a)(3)section 2(14)(iii)(b)relinquishment of rightsection 153a proceedingssection 153(a)record datebogus share capitalsection 96casus omissusblock period

Judgments citing Pr. CIT v. Mehndipur Balaji 2022 SCC Online All 444/

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. M/S Rigid Conductors (Raj.) Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 264/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

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

Section 143(3)

…` 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 KAMLEH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 264/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2016-17 cuke Deputy Commissioner of M/s Rigid Conductors (Raj.) Vs. Income-Tax Pvt. Ltd. Central Circle-03, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACR 8880 N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@C.O. Nos. 13/JP/2022 (Arising out of ITA Nos. 264/JP/20…

Pr. Commissioner of Income Tax Central 3 vs. Abhisar Buildwell P. Ltd

C.A. No.-006580-006580 - 2021Supreme Court24 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 153ASection 2(45)Section 4Section 5

…a Construction (supra), which has been followed by the Gujarat High Court in the subsequent decisions, referred to hereinabove. Only the Allahabad High Court in the case of Pr. Commissioner Of Income Tax v. Mehndipur Balaji, 2022 SCC OnLine All 444 : (2022) 447 ITR 517 has taken a contrary view. 7.1 In the case of Kabul Chawla (supra), the Delhi High Court, while considering the very issue and on interpretation of Section 153A of the Act, 1961, has summarised the legal position as under: Summary of the legal position 38. On a conspectus of Section 153A(1) of the Act, read with the provisos the…