Sejal Jewellary v. Union of India

171 Taxmann.com 846High Court2025#5692 most cited

What is Sejal Jewellary v. Union of India authority for?

Reopening assessment under section 147/148 based on information seized during a third-party search is invalid if section 153C is not considered or invoked.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Also referred to as

Sejal Jewellary v. Union of India · section 147 · section 148 · section 153C · search and seizure · third party search · borrowed satisfaction · reopening assessment

Issues it is cited on

Judgments citing Sejal Jewellary v. Union of India

HORIZON BUILDMART PVT LTD,GURGAON vs. ACIT, CIRCLE-2, FARIDABAD

In the result, the appeal of the Assessee is partly allowed

ITA 1250/DEL/2025[2011-12]Status: DisposedITAT Delhi16 Jan 2026AY 2011-12

Bench: Shri Sudhir Kumar & Shri Manish Agarwalhorizon Buildmart Pvt. Ltd., Asst. Cit, C-131, Ground Floor, Block-C, Central Circle-Ii, Sushant Shopping Arcade, Vs. Faridabad, Sushant Lok-1, Haryana-121001. Gurgaon-122002. Pan-Aacch4582P (Appellant) (Respondent) Shri S.S. Nagar, Ca Assessee By Department By Ms. Amisha S. Gupta, Cit Dr Date Of Hearing 03/11/2025 Date Of Pronouncement 16/01/2026 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals)-3, Gurgaon (‘Ld. Cit(A)’ In Short) Dated 27.01.2025 In Appeal No.10581/Cit(A) Ggn-3/2018-19 For Assessment Year 2011-12 Arising Out Of The Order Passed U/S 147 R.W.S 144 Of The Income Tax Act, 1961 (‘The Act’ For Short) Dated 28.12.2018. 2. Brief Facts Of The Case Are That Assessee Is Private Limited Company Engaged In The Business Of Real Estate. The Assessee Filed Its Return Of Income On 30.09.2011 Declaring A Loss Of Rs.54,833/-. The Ao Had Information That Assessee Received Loan Horizon Buildmart Pvt. Ltd. Vs. Acit

Section 143(2)Section 147Section 148Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Horizon Buildmart Pvt. Ltd., Asst. CIT, C-131, Ground Floor, Block-C, Central Circle-II, Sushant Shopping Arcade, Vs. Faridabad, Sushant Lok-1, Haryana-121001. Gurgaon-122002. PAN-AACCH4582P (Appellant) (Respondent) Shri S.S. Nagar, CA Assessee by Department by Ms. Amisha S. Gupta, CIT DR Date of Hearing 03/11/2025 Date of Pronouncement 16/01/2026 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Assessee against the order of Learned Commissioner of…

VIDARBHA MINING PRIVATE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(3)(2), MUMBAI, MUMBAI

In the result, the appeal filed by the assessee is hereby allowed

ITA 1265/MUM/2024[2014-15]Status: DisposedITAT Mumbai30 Jul 2025AY 2014-15

Bench: Ms. Kavitha Rajagopal, Jm & Ms. Padmavathy S., Am Vidarbha Mining Private Limited Deputy Commissioner Of Income 703, Samarpan Complex, Near Mirador Tax, Circle-1(3)(2), Mumbai Room No. 540, 5Th Floor, Aayakar Hotel, New Link Road, Chakala, Andheri (East), Mumbai – 400099. Vs. Bhavan, Maharshi Karve Rd, New Marine Lines, Churchgate, Mumbai – 400020. Pan/Gir No. Aaccv2506M (Assessee) : (Respondent) Assessee By : Shri. Gaurav Kabra Respondent By : Shri. G. J. Ninawe, Sr. Dr Date Of Hearing : 01.05.2025 Date Of Pronouncement : 30.07.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals)-Delhi (‘Ld. Cit(A) For Short), National Faceless Appeal Centre (‘Nfac’ For Short) Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal & Has Also Filed Additional Grounds Which Are As Follows: Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case As Well As In Law, The Learned Cit(A) Has Erred In Confirming The Action Of Learned Assessing Officer In Reopening The Assessment U/S.147 Of The Act, Without Appreciating The Fact & Circumstances Of The Case. Vidarbha Mining Private Limited Vs. Dy. Cit

For Appellant: Shri. Gaurav KabraFor Respondent: Shri. G. J. Ninawe, SR. DR
Section 115JSection 143(1)Section 143(3)Section 147Section 148Section 153CSection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND MS. PADMAVATHY S., AM Vidarbha Mining Private Limited Deputy Commissioner of Income 703, Samarpan Complex, Near Mirador Tax, Circle-1(3)(2), Mumbai Room No. 540, 5th Floor, Aayakar Hotel, New Link Road, Chakala, Andheri (East), Mumbai – 400099. Vs. Bhavan, Maharshi Karve Rd, New Marine Lines, Churchgate, Mumbai – 400020. PAN/GIR No. AACCV2506M (Assessee) : (Respondent) Assessee by : Shri. Gaurav Kabra Respondent by : Shri. G. J. Ninawe, SR. DR Date of Hearing : 01.05.2025 Date of Pronouncement : 30.07.2025 O R D E R Per Ka…

ATUL VIJAY MADAN ,NASHIK vs. DCIT, CIRCLE -1, NASHIK

In the result, appeal of the assessee is allowed

ITA 1529/PUN/2024[2012-13]Status: DisposedITAT Pune07 May 2025AY 2012-13

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1529/Pun/2024 िनधा"रण वष" / Assessment Year: 2012-13 Atul Vijay Madan, V The Dcit, 2 Pooja Apartment, Behind S Circle-1, Nashik. Karwa Mangal Karyalay, Sharanpur Road, Nashik-422002. Maharashtra. Pan: Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket M Joshi – Ar Revenue By Shri Ramnath P Murkunde– Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 07/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961; Dated 13.05.2024 For Assessment Year 2012-13. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit(A) Erred In Confirming The Addition Of Rs.45,00,000 Made By The A.O. U/S 69 Towards Alleged Unexplained Loan

Section 132Section 148Section 153CSection 250Section 69

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1529/PUN/2024 िनधा"रण वष" / Assessment Year: 2012-13 Atul Vijay Madan, V The DCIT, 2 Pooja Apartment, Behind s Circle-1, Nashik. Karwa Mangal Karyalay, Sharanpur Road, Nashik-422002. Maharashtra. PAN: Appellant/ Assessee Respondent / Revenue Assessee by Shri Sanket M Joshi – AR Revenue by Shri Ramnath P Murkunde– DR Date of hearing 23/04/2025 Date of pronouncement 07/05/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOT…

Sejal Jewellary v. Union of India (171 Taxmann.com 846) — Cited in 20 Judgments | BharatTax