Shri Dinakar Suvarna v. DCIT

143 Taxmann.com 362High Court2022#4798 most cited

What is Shri Dinakar Suvarna v. DCIT authority for?

Proceedings under section 148, including the notice issued, are invalid and void ab initio if reassessment is not initiated under the correct section, such as section 153C, when the basis for reopening arises from information found during a search on a third party.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Also referred to as

Shri Dinakar Suvarna v. DCIT · section 148 · section 147 · section 153C · search assessment · void ab initio · reopening of assessment · third party search · reassessment proceedings

Sections most often in play

Section 147Section 148Section 153CSection 132Section 143(3)Section 142(1)Section 153ASection 132A

Issues it is cited on

section 10(26)section 158basection 2(31)on money receiptsection 158bcshell companyblock periodon-moneysection 149section 158bsection 127section 158

Judgments citing Shri Dinakar Suvarna v. DCIT

Emkay Hindustan Infrastructure, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle - 2, Mangaluru

In the result, the appeals of the assessee in ITA Nos

ITA 979/BANG/2022[2014-15]Status: DisposedITAT Bangalore16 Jun 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

Mrs. Ibrahim Kaleel, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, the appeals of the assessee in ITA Nos

ITA 735/BANG/2022[2018-19]Status: DisposedITAT Bangalore16 Jun 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

Mrs. Ibrahim Kaleel, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, the appeals of the assessee in ITA Nos

ITA 734/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Jun 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

Mrs. Ibrahim Kaleel, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, the appeals of the assessee in ITA Nos

ITA 733/BANG/2022[2016-17]Status: DisposedITAT Bangalore16 Jun 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…