Which sections of the Income Tax Act does Shyam Sunder Khandelwal v. Assistant Commissioner of Income Tax come up under?

It is most often cited in judgments turning on Section 153C, Section 148, Section 147, Section 153A, Section 250, Section 151.

Shyam Sunder Khandelwal v. Assistant Commissioner of Income Tax (161 Taxmann.com 255)

Q: What is Shyam Sunder Khandelwal v. Assistant Commissioner of Income Tax authority for?

When incriminating material belonging to a person other than the searched person is found during a search, assessment proceedings against that 'other person' must be initiated under Section 153C of the Income Tax Act. The revenue remains at liberty to proceed in accordance with law if initial proceedings are flawed.

Q: How many judgments cite Shyam Sunder Khandelwal v. Assistant Commissioner of Income Tax?

97 judgments on BharatTax cite Shyam Sunder Khandelwal v. Assistant Commissioner of Income Tax (161 Taxmann.com 255), spanning 2024 to 2026.

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. NAWAL KUMAR KANODIA, PATNA

In the result, the appeal of the revenue is dismissed

ITA 1952/KOL/2025[2019-20]Status: DisposedITAT Kolkata06 Mar 2026AY 2019-20

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 143(1)Section 147Section 148Section 148ASection 153CSection 250oSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.1952/Kol/2025 (Assessment Year 2019-2020) DCIT, Central Circle-4(3), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata - 700107…..…...……………....Appellant vs. Nawal Kumar Kanodia, 702, Luv Kush Tower, Exhibition Road, Patna, Bihar - 800001 [PAN: AHHPK6268J]…..…...…………….... Respondent Appearances by: Assessee represented by : Manish Rastogi, AR Department represented by : Altaf Hussain, Addl. CIT, Sr. DR Date of concluding the hearing : 25.02.2026 Date of pronouncing…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, PATNA vs. PATNA IRON PVT. LTD., PATNA

In the result, the appeals of the assessee are allowed and appeal of the Revenue is dismissed

ITA 373/PAT/2025[2020-21]Status: DisposedITAT Patna26 Feb 2026AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Asst. Commissioner Of Income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6Th Floor, Annexe, Central Building, Ceat Compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar Patna, Bihar-800001, (Appellant) (Respondent) Pan No. Aafcp2484B Asst. Commissioner Of Income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6Th Floor, Annexe, Central Building, Ceat Compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar Patna, Bihar-800001, (Respondent) (Appellant) Sushil Kumar Kanodia N-601, Profesor Colony, Acit, Central Circle-2 Chitragupta Nagar, Kanakrbagh, Vs. Patna, Bihar Patna-800020, Bihar (Appellant) (Respondent) Pan No. Agypk0702D Assessee By : Shri Manish Rastogi, Ar Revenue By : Md. A.H. Chowdhary, Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 26.02.2025

For Appellant: Shri Manish Rastogi, ARFor Respondent: Md. A.H. Chowdhary, DR

Section 132Section 143(2)Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM Asst. Commissioner of income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6th Floor, Annexe, Central Building, Ceat compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar patna, Bihar-800001, (Appellant) (Respondent) PAN No. AAFCP2484B Asst. Commissioner of income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6th Floor, Annexe, Central Building, Ceat compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar patna, Biha…

SUSHIL KUMAR KANODIA,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, the appeals of the assessee are allowed and appeal of the Revenue is dismissed

ITA 237/PAT/2025[2017-18]Status: DisposedITAT Patna26 Feb 2026AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Asst. Commissioner Of Income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6Th Floor, Annexe, Central Building, Ceat Compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar Patna, Bihar-800001, (Appellant) (Respondent) Pan No. Aafcp2484B Asst. Commissioner Of Income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6Th Floor, Annexe, Central Building, Ceat Compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar Patna, Bihar-800001, (Respondent) (Appellant) Sushil Kumar Kanodia N-601, Profesor Colony, Acit, Central Circle-2 Chitragupta Nagar, Kanakrbagh, Vs. Patna, Bihar Patna-800020, Bihar (Appellant) (Respondent) Pan No. Agypk0702D Assessee By : Shri Manish Rastogi, Ar Revenue By : Md. A.H. Chowdhary, Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 26.02.2025

For Appellant: Shri Manish Rastogi, ARFor Respondent: Md. A.H. Chowdhary, DR

Section 132Section 143(2)Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM Asst. Commissioner of income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6th Floor, Annexe, Central Building, Ceat compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar patna, Bihar-800001, (Appellant) (Respondent) PAN No. AAFCP2484B Asst. Commissioner of income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6th Floor, Annexe, Central Building, Ceat compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar patna, Biha…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.987/PUN/2025 (Assessment Year : 2014-15) DCIT, Circle-1, M/s. Shree Sai Properties, Nashik 2 Nilayam Apartment, Opp. Vasant Market, Canada Corner, vs. Nashik - 422001 PAN : ABSFS3624H (Appellant) (Respondent) For Assessee : Shri Subodh Ratnaparkhi, CA For Revenue : Shri Amit Bobde, CIT Date of Hearing : 20.11.2025 Date of Pronouncement : 27.01.2026 ORDER PER DR.MANISH BORAD, AM This appeal at the instance of the Revenue for the Assessment Year 2014-15 is dir…

NATHARAM PANAJI CHOUDHARY,PUNE vs. I.T.O. WARD 8(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1826/PUN/2024[2016-17]Status: DisposedITAT Pune21 Jan 2026AY 2016-17

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Bharat Kumar (Virtually)For Respondent: Shri Amol Khairnar

Section 132Section 142(1)Section 147Section 148Section 69A

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1823 & 1826/PUN/2024 धििाारण वर्ा / Assessment Years : 2015-16 & 2016-17 Natharam Panaji Choudhary, Income Tax Officer, S. No. 15/2, Gulve Vasti, Indriyani Ward – 8(1), Pune Nagar, Indrayaninagar S.O., Pune City, Vs. Pune-411026 PAN : AEZPC2060D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Bharat Kumar (Virtually) Department by : Shri Amol Khairnar Date of hearing : 17-12-2025 Date of 21-01-2026 P…

NATHARAM PANAJI CHOUDHARY,PUNE vs. I.T.O. WARD 8(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1823/PUN/2024[2015-16]Status: DisposedITAT Pune21 Jan 2026AY 2015-16

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Bharat Kumar (Virtually)For Respondent: Shri Amol Khairnar

Section 132Section 142(1)Section 147Section 148Section 69A

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1823 & 1826/PUN/2024 धििाारण वर्ा / Assessment Years : 2015-16 & 2016-17 Natharam Panaji Choudhary, Income Tax Officer, S. No. 15/2, Gulve Vasti, Indriyani Ward – 8(1), Pune Nagar, Indrayaninagar S.O., Pune City, Vs. Pune-411026 PAN : AEZPC2060D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Bharat Kumar (Virtually) Department by : Shri Amol Khairnar Date of hearing : 17-12-2025 Date of 21-01-2026 P…

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…

SMT. AAKRUTI RUIA,BENGALURU vs. DCIT, CENTRAL CIRCLE-1(2) , BENGALURU

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

ITA 2279/BANG/2024[2018-19]Status: DisposedITAT Bangalore08 Dec 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Shri Zain Ahmed Khan, CAFor Respondent: Shri Balusamy N, JCIT

Section 127Section 132Section 139Section 147Section 148Section 153ASection 153BSection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2018-19 Smt. Aakruti Ruia, Vs. The Dy. Commissioner of C-404, Purva Palm Beach, Income Tax, Central Circle – 1(2), Elu’s Road, Hanumanthappa Layout, Bengaluru. Kyalasanahalli, . Bengaluru. PAN – CGAPR 6466 H APPELLANT RESPONDENT Assessee by : Shri Zain Ahmed Khan, CA Revenue by : Shri Balusamy N, JCIT Date of hearing : 04.11.2025 Date of Pronouncement : 08.12.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee a…

INCOME TAX OFFICER-3(1), RAIPUR, RAIPUR vs. RAHUL KATHURIA, RAIPUR

In the result, appeal of the Revenue in ITA No

ITA 152/RPR/2025[2019-20]Status: DisposedITAT Raipur26 Nov 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.151 & 152/Rpr/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 The Income Tax Officer/Income Tax Officer-3(1) Raipur (C.G.)

For Appellant: Shri V.K. Jindal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 148

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Hearing) BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.151 & 152/RPR/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 The Income Tax Officer/Income Tax Officer-3(1) Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/s. Rahul Kathuria 29, 81, Christian Colony, Raja Talab, Raipur-492 001 (C.G.) PAN: AEVPK0960J ……""यथ" / Respondent Assessee by : Shri V.K. Jindal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख…

INCOME TAX OFFICER, RAIPUR vs. RAHUL KATHURIA, RAIPUR

In the result, appeal of the Revenue in ITA No

ITA 151/RPR/2025[2018-19]Status: DisposedITAT Raipur26 Nov 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.151 & 152/Rpr/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 The Income Tax Officer/Income Tax Officer-3(1) Raipur (C.G.)

For Appellant: Shri V.K. Jindal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 148

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Hearing) BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.151 & 152/RPR/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 The Income Tax Officer/Income Tax Officer-3(1) Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/s. Rahul Kathuria 29, 81, Christian Colony, Raja Talab, Raipur-492 001 (C.G.) PAN: AEVPK0960J ……""यथ" / Respondent Assessee by : Shri V.K. Jindal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख…