Shyam Sunder Khandelwal & Others v. ACIT & Other

471 ITR 45High Court2024#17977 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 132Section 147Section 148Section 153CSection 143(1)Section 143(2)Section 143(3)Section 144B

Issues it is cited on

section 149(1)(a)shell companysection 149(1)borrowed satisfactionsection 149income escaping assessmententry operatorsection 151escapement of incomesection 132(4)section 153creason to believe

Judgments citing Shyam Sunder Khandelwal & Others v. ACIT & Other

DCIT Circle 1 Nashik, Nashik vs. Shree Sai Properties, Nashik

In the result, appeal of the Revenue is dismissed

ITA 987/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 250

…d 20-11-2024 [168 Para 20 for the issue to be decided by the taxmann.com 574 Hon. HC. (Del)(20-11-2024)] The Hon’ble Delhi High Court has not concurred with the Rajasthan High Court decision in Shyam Sunder Khandelwal v. Asstt. CIT [2024] 161 taxmann.com 255/ 471 ITR 45 (Rajasthan) [ref para 62] & the Karnataka High Court decision in Pr. CIT v. VSL Mining Company (P.) Ltd. [2024] 167 taxmann.com 373 (Karnataka) [ref para 64]. 2. Amar Jewellers Ltd vs Paras 46, 47, 48, 49, 52, 53, 55, 76 & 84. ACIT (2022) 444 ITR 97 Even assessments completed u/s 153A (Guj) dtd 31-01-2022 were reopened u/s 147/148 holding therefor…

Whole Sale Cloth Merchant Association, Kota vs. Deputy Commissioner of Income Tax Central Circle Kota, Kota

ITA 962/JPR/2024[2015-2016]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-2016
For Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 11Section 11(2)Section 143(3)Section 147Section 40

…otice and assess or reassess total income of such other person of such assessment year in the manner provided in section 153A. 1. 2. Under the same facts and circumstances Hon’ble Rajasthan High Court in the case of Shyam Sunder Khandelwal v. ACIT in [2024] 471 ITR 45 (Raj) has quashed the assessment proceedings-initiatedu/s 148 by holding as under: Reopening of assessment v/s assessment u/s 153C - Applicability of Sections 153C and 148 of the Act in case of seizure of material in search or requisition of books- documents relating to assessee other than on whom the search was conducted or requisitioned made -…

Musaddilal Mansaram Infrastructure Pvt. Ltd., Bilaspur vs. Income Tax Officer, Ward-1(1), Bilaspur

The appeal of the assessee is allowed, whereas the appeal of revenue stands dismissed

ITA 160/RPR/2025[2015-16]Status: DisposedITAT Raipur18 Sept 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 160/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16)

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 149Section 149(1)(a)Section 151Section 153CSection 50C(2)Section 56(2)(vii)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 160/RPR/2025 (िनधा"रण वष" Assessment Year: 2015-16) Musaddilal Mansaram Infrastructure v The Income Tax Officer, Ward-1(1), s Pvt. Ltd., Shop No. 412, 3rd Floor, Bilaspur- 495001, C.G. Landmark Complex, Karbala Road, Bilaspur- 495001, C.G. PAN: AAJCM0169Q आयकर अपील सं. / ITA No: 153/RPR/2025 The Income Tax Officer, Ward-1(1), Musaddilal Mansaram Infrastructu…

Income Tax Officer-1(1), Bilaspur vs. Musaddilal Mansaram Infrastructure Pvt. Ltd., Bilaspur

The appeal of the assessee is allowed, whereas the appeal of revenue stands dismissed

ITA 153/RPR/2025[2015-16]Status: DisposedITAT Raipur18 Sept 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 160/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16)

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 149Section 149(1)(a)Section 151Section 153CSection 50C(2)Section 56(2)(vii)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 160/RPR/2025 (िनधा"रण वष" Assessment Year: 2015-16) Musaddilal Mansaram Infrastructure v The Income Tax Officer, Ward-1(1), s Pvt. Ltd., Shop No. 412, 3rd Floor, Bilaspur- 495001, C.G. Landmark Complex, Karbala Road, Bilaspur- 495001, C.G. PAN: AAJCM0169Q आयकर अपील सं. / ITA No: 153/RPR/2025 The Income Tax Officer, Ward-1(1), Musaddilal Mansaram Infrastructu…

Rsd Containers Private Limited, Jaipur vs. ITO, Ward 7(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 1320/JPR/2024[2017-18]Status: DisposedITAT Jaipur06 Aug 2025AY 2017-18
For Appellant: Shri Mukesh Khandelwal, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr.-DR
Section 115BSection 147Section 148Section 149Section 151Section 151ASection 153CSection 68

…in A.Y 2016-17 1-3 23 RSD Containers Pvt Ltd. vs ITO 2 Order of the Hon’ble ITAT Mumbai in the case of Ramchand Thakkurdads 4-7 Jhamtani PAGE DESCRIPTION SN NO. 1. 1-9 Rajasthan High Court in Shyam Sunder Khandelwal and others v/s ACIT, C.C. 2 and Others (471 ITR 45) 2. 10-47 Supreme Court in the case of UOI and Others v/s Rajeev Bansal (2024 ITL 4249) 3. 48-52 Rajasthan High Court in Dhadda Exports v/s ITO, Ward 1(1), Jaipur (377 ITR 347) 4. Rajasthan High Court in Micro Marbles P. Ltd. v/s ITO (457 ITR 569) 53-60 5. 61-70 Delhi High Court in PCIT — 6 v/s Meenakshi Overseas P Ltd. (2017 ITL 1010) 7. The l…

Shyam Sunder Khandelwal & Others v. ACIT & Other (471 ITR 45) — Cited in 5 Judgments | BharatTax