State of Rajasthan v. Mangilal Pindwal

5 SCC 60Reported decision1996#2347 most cited
49

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2006 to 2025.

Also referred to as

State of Rajasthan v. Mangilal Pindwal · Mangilal Pindwal · Income Tax Act · Section 153A · Section 153B · Section 132 · Section 158BE · search assessment · block assessment · extension of limitation · audi alteram partem · DTAA

Sections most often in play

Section 1961Section 142(2A)Section 143(3)Section 153ASection 153BSection 90Section 90ASection 132 of the Income Tax Act

Issues it is cited on

section 158besection 153(3)section 90aaudi alteram partemextension of limitationsection 142(2a)section 153bsection 90principal commissioner of income-taxsection 158bsection 158section 12

Judgments citing State of Rajasthan v. Mangilal Pindwal

Sanjay Jain, Bhilwara, Rajasthan vs. Deputy Commissioner of Income Tax, Central Circle - 7, New Delhi

In the result, Appeal of the Assessee is allowed

ITA 1384/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Jul 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 132Section 139Section 143(1)Section 153ASection 153BSection 153DSection 250

…is needed in support of the proposition, it is to be found in West U.P. Sugar Mills Assn. v. State of U.P. [West U.P. Sugar Mills Assn.v. State of U.P., (2002) 2 SCC 645], State of Rajasthan v. Mangilal Pindwal [State of Rajasthan v. Mangilal Pindwal, (1996) 5 SCC 60], Koteswar Vittal Kamath v. K. Rangappa Baliga& Co. [Koteswar Vittal Kamath v. K. Rangappa Baliga& Co., (1969) 1 SCC 255] and A.L.V.R.S.T. Veerappa Chettiar v. I.S. Michael [A.L.V.R.S.T. Veerappa Chettiar v. I.S. Michael, 1962 SCC OnLine SC 318 : 1963 Supp (2) SCR 244 : AIR 1963 SC 933] . In West U.P. Sugar Mills Assn. case [West U.P. Sugar Mills As…

Sh. Subhash Sathe, Gurgaon vs. ACIT, New Delhi

In the result, Appeal of the Assessee in ITA

ITA 4713/DEL/2016[2007-08]Status: HeardITAT Delhi29 May 2025AY 2007-08

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…is needed in support of the proposition, it is to be found in West U.P. Sugar Mills Assn. v. State of U.P. [West U.P. Sugar Mills Assn.v. State of U.P., (2002) 2 SCC 645], State of Rajasthan v. Mangilal Pindwal [State of Rajasthan v. Mangilal Pindwal, (1996) 5 SCC 60], Koteswar Vittal Kamath v. K. Rangappa Baliga& Co. [Koteswar Vittal Kamath v. K. Rangappa Baliga& Co., (1969) 1 SCC 255] and A.L.V.R.S.T. Veerappa Chettiar v. I.S. Michael [A.L.V.R.S.T. 6ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors Veerappa Chettiar v. I.S. Michael, 1962 SCC OnLine SC 318 : 1963 Supp (2) SCR 244 : AIR 1963 SC 933] .…

Sh. Subhash Sathe, Gurgaon vs. ACIT, New Delhi

In the result, Appeal of the Assessee in ITA

ITA 4712/DEL/2016[2006-07]Status: HeardITAT Delhi29 May 2025AY 2006-07

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…is needed in support of the proposition, it is to be found in West U.P. Sugar Mills Assn. v. State of U.P. [West U.P. Sugar Mills Assn.v. State of U.P., (2002) 2 SCC 645], State of Rajasthan v. Mangilal Pindwal [State of Rajasthan v. Mangilal Pindwal, (1996) 5 SCC 60], Koteswar Vittal Kamath v. K. Rangappa Baliga& Co. [Koteswar Vittal Kamath v. K. Rangappa Baliga& Co., (1969) 1 SCC 255] and A.L.V.R.S.T. Veerappa Chettiar v. I.S. Michael [A.L.V.R.S.T. 6ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors Veerappa Chettiar v. I.S. Michael, 1962 SCC OnLine SC 318 : 1963 Supp (2) SCR 244 : AIR 1963 SC 933] .…

ACIT, New Delhi vs. Smt. Indrani Sathe, Gurgaon

In the result, Appeal of the Assessee in ITA

ITA 4255/DEL/2016[2006-07]Status: HeardITAT Delhi29 May 2025AY 2006-07

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…is needed in support of the proposition, it is to be found in West U.P. Sugar Mills Assn. v. State of U.P. [West U.P. Sugar Mills Assn.v. State of U.P., (2002) 2 SCC 645], State of Rajasthan v. Mangilal Pindwal [State of Rajasthan v. Mangilal Pindwal, (1996) 5 SCC 60], Koteswar Vittal Kamath v. K. Rangappa Baliga& Co. [Koteswar Vittal Kamath v. K. Rangappa Baliga& Co., (1969) 1 SCC 255] and A.L.V.R.S.T. Veerappa Chettiar v. I.S. Michael [A.L.V.R.S.T. 6ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors Veerappa Chettiar v. I.S. Michael, 1962 SCC OnLine SC 318 : 1963 Supp (2) SCR 244 : AIR 1963 SC 933] .…

ACIT, New Delhi vs. Smt. Indrani Sathe, Gurgaon

In the result, Appeal of the Assessee in ITA

ITA 3058/DEL/2016[2011-12]Status: HeardITAT Delhi29 May 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…is needed in support of the proposition, it is to be found in West U.P. Sugar Mills Assn. v. State of U.P. [West U.P. Sugar Mills Assn.v. State of U.P., (2002) 2 SCC 645], State of Rajasthan v. Mangilal Pindwal [State of Rajasthan v. Mangilal Pindwal, (1996) 5 SCC 60], Koteswar Vittal Kamath v. K. Rangappa Baliga& Co. [Koteswar Vittal Kamath v. K. Rangappa Baliga& Co., (1969) 1 SCC 255] and A.L.V.R.S.T. Veerappa Chettiar v. I.S. Michael [A.L.V.R.S.T. 6ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors Veerappa Chettiar v. I.S. Michael, 1962 SCC OnLine SC 318 : 1963 Supp (2) SCR 244 : AIR 1963 SC 933] .…

ACIT, New Delhi vs. Smt. Indrani Sathe, Gurgaon

In the result, Appeal of the Assessee in ITA

ITA 3057/DEL/2016[2010-11]Status: HeardITAT Delhi29 May 2025AY 2010-11

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…is needed in support of the proposition, it is to be found in West U.P. Sugar Mills Assn. v. State of U.P. [West U.P. Sugar Mills Assn.v. State of U.P., (2002) 2 SCC 645], State of Rajasthan v. Mangilal Pindwal [State of Rajasthan v. Mangilal Pindwal, (1996) 5 SCC 60], Koteswar Vittal Kamath v. K. Rangappa Baliga& Co. [Koteswar Vittal Kamath v. K. Rangappa Baliga& Co., (1969) 1 SCC 255] and A.L.V.R.S.T. Veerappa Chettiar v. I.S. Michael [A.L.V.R.S.T. 6ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors Veerappa Chettiar v. I.S. Michael, 1962 SCC OnLine SC 318 : 1963 Supp (2) SCR 244 : AIR 1963 SC 933] .…

ACIT, New Delhi vs. Smt. Indrani Sathe, Gurgaon

In the result, Appeal of the Assessee in ITA

ITA 3056/DEL/2016[2009-10]Status: HeardITAT Delhi29 May 2025AY 2009-10

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…is needed in support of the proposition, it is to be found in West U.P. Sugar Mills Assn. v. State of U.P. [West U.P. Sugar Mills Assn.v. State of U.P., (2002) 2 SCC 645], State of Rajasthan v. Mangilal Pindwal [State of Rajasthan v. Mangilal Pindwal, (1996) 5 SCC 60], Koteswar Vittal Kamath v. K. Rangappa Baliga& Co. [Koteswar Vittal Kamath v. K. Rangappa Baliga& Co., (1969) 1 SCC 255] and A.L.V.R.S.T. Veerappa Chettiar v. I.S. Michael [A.L.V.R.S.T. 6ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors Veerappa Chettiar v. I.S. Michael, 1962 SCC OnLine SC 318 : 1963 Supp (2) SCR 244 : AIR 1963 SC 933] .…

ACIT, New Delhi vs. Smt. Indrani Sathe, Gurgaon

In the result, Appeal of the Assessee in ITA

ITA 3055/DEL/2016[2008-09]Status: HeardITAT Delhi29 May 2025AY 2008-09

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…is needed in support of the proposition, it is to be found in West U.P. Sugar Mills Assn. v. State of U.P. [West U.P. Sugar Mills Assn.v. State of U.P., (2002) 2 SCC 645], State of Rajasthan v. Mangilal Pindwal [State of Rajasthan v. Mangilal Pindwal, (1996) 5 SCC 60], Koteswar Vittal Kamath v. K. Rangappa Baliga& Co. [Koteswar Vittal Kamath v. K. Rangappa Baliga& Co., (1969) 1 SCC 255] and A.L.V.R.S.T. Veerappa Chettiar v. I.S. Michael [A.L.V.R.S.T. 6ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors Veerappa Chettiar v. I.S. Michael, 1962 SCC OnLine SC 318 : 1963 Supp (2) SCR 244 : AIR 1963 SC 933] .…

ACIT, New Delhi vs. Smt. Indrani Sathe, Gurgaon

In the result, Appeal of the Assessee in ITA

ITA 3054/DEL/2016[2007-08]Status: HeardITAT Delhi29 May 2025AY 2007-08

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…is needed in support of the proposition, it is to be found in West U.P. Sugar Mills Assn. v. State of U.P. [West U.P. Sugar Mills Assn.v. State of U.P., (2002) 2 SCC 645], State of Rajasthan v. Mangilal Pindwal [State of Rajasthan v. Mangilal Pindwal, (1996) 5 SCC 60], Koteswar Vittal Kamath v. K. Rangappa Baliga& Co. [Koteswar Vittal Kamath v. K. Rangappa Baliga& Co., (1969) 1 SCC 255] and A.L.V.R.S.T. Veerappa Chettiar v. I.S. Michael [A.L.V.R.S.T. 6ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors Veerappa Chettiar v. I.S. Michael, 1962 SCC OnLine SC 318 : 1963 Supp (2) SCR 244 : AIR 1963 SC 933] .…

ACIT, New Delhi vs. Smt. Indrani Sathe, Gurgaon

In the result, Appeal of the Assessee in ITA

ITA 3053/DEL/2016[2006-07]Status: HeardITAT Delhi29 May 2025AY 2006-07

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…is needed in support of the proposition, it is to be found in West U.P. Sugar Mills Assn. v. State of U.P. [West U.P. Sugar Mills Assn.v. State of U.P., (2002) 2 SCC 645], State of Rajasthan v. Mangilal Pindwal [State of Rajasthan v. Mangilal Pindwal, (1996) 5 SCC 60], Koteswar Vittal Kamath v. K. Rangappa Baliga& Co. [Koteswar Vittal Kamath v. K. Rangappa Baliga& Co., (1969) 1 SCC 255] and A.L.V.R.S.T. Veerappa Chettiar v. I.S. Michael [A.L.V.R.S.T. 6ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors Veerappa Chettiar v. I.S. Michael, 1962 SCC OnLine SC 318 : 1963 Supp (2) SCR 244 : AIR 1963 SC 933] .…

Sh. Subhash Sathe, Gurgaon vs. ACIT, New Delhi

In the result, Appeal of the Assessee in ITA

ITA 2773/DEL/2016[2007-08]Status: HeardITAT Delhi29 May 2025AY 2007-08

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…is needed in support of the proposition, it is to be found in West U.P. Sugar Mills Assn. v. State of U.P. [West U.P. Sugar Mills Assn.v. State of U.P., (2002) 2 SCC 645], State of Rajasthan v. Mangilal Pindwal [State of Rajasthan v. Mangilal Pindwal, (1996) 5 SCC 60], Koteswar Vittal Kamath v. K. Rangappa Baliga& Co. [Koteswar Vittal Kamath v. K. Rangappa Baliga& Co., (1969) 1 SCC 255] and A.L.V.R.S.T. Veerappa Chettiar v. I.S. Michael [A.L.V.R.S.T. 6ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors Veerappa Chettiar v. I.S. Michael, 1962 SCC OnLine SC 318 : 1963 Supp (2) SCR 244 : AIR 1963 SC 933] .…

Sh. Subhash Sathe, Gurgaon vs. ACIT, New Delhi

In the result, Appeal of the Assessee in ITA

ITA 2772/DEL/2016[2006-07]Status: DisposedITAT Delhi29 May 2025AY 2006-07

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…is needed in support of the proposition, it is to be found in West U.P. Sugar Mills Assn. v. State of U.P. [West U.P. Sugar Mills Assn.v. State of U.P., (2002) 2 SCC 645], State of Rajasthan v. Mangilal Pindwal [State of Rajasthan v. Mangilal Pindwal, (1996) 5 SCC 60], Koteswar Vittal Kamath v. K. Rangappa Baliga& Co. [Koteswar Vittal Kamath v. K. Rangappa Baliga& Co., (1969) 1 SCC 255] and A.L.V.R.S.T. Veerappa Chettiar v. I.S. Michael [A.L.V.R.S.T. 6ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors Veerappa Chettiar v. I.S. Michael, 1962 SCC OnLine SC 318 : 1963 Supp (2) SCR 244 : AIR 1963 SC 933] .…

Pr. Commissioner of Income Tax, Central-1, Delhi vs. Smt. Sangeeta Sawhney

ITA/787/2023HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…rd to the totality of the circumstances centring around the issue the Court held that the substitution had the effect of just deleting the old rule and making the new rule operative. In Mangilal Pindwal case [State of Rajasthan v. Mangilal Pindwal, (1996) 5 SCC 60], this Court upheld the legislative practice of an amendment by substitution being incorporated in the text of a statute which had ceased to exist and held that the substitution would have the effect of amending the operation of law during the period in which it was in force. In Koteswar case [Koteswar Vittal Kamath v. K. Rangappa Baliga & Co.…

Pr. Commissioner of Income Tax, Central-1, Delhi vs. Smt. Sangeeta Sawhney

ITA/69/2024HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…rd to the totality of the circumstances centring around the issue the Court held that the substitution had the effect of just deleting the old rule and making the new rule operative. In Mangilal Pindwal case [State of Rajasthan v. Mangilal Pindwal, (1996) 5 SCC 60], this Court upheld the legislative practice of an amendment by substitution being incorporated in the text of a statute which had ceased to exist and held that the substitution would have the effect of amending the operation of law during the period in which it was in force. In Koteswar case [Koteswar Vittal Kamath v. K. Rangappa Baliga & Co.…

Pr. Commissioner of Income Tax, Central-1, Delhi vs. Sh. Praveen Sawhney

ITA/92/2024HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…rd to the totality of the circumstances centring around the issue the Court held that the substitution had the effect of just deleting the old rule and making the new rule operative. In Mangilal Pindwal case [State of Rajasthan v. Mangilal Pindwal, (1996) 5 SCC 60], this Court upheld the legislative practice of an amendment by substitution being incorporated in the text of a statute which had ceased to exist and held that the substitution would have the effect of amending the operation of law during the period in which it was in force. In Koteswar case [Koteswar Vittal Kamath v. K. Rangappa Baliga & Co.…

Pr. Commissioner of Income Tax, Central-1, Delhi vs. Smt. Sangeeta Sawhney

ITA/76/2024HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…rd to the totality of the circumstances centring around the issue the Court held that the substitution had the effect of just deleting the old rule and making the new rule operative. In Mangilal Pindwal case [State of Rajasthan v. Mangilal Pindwal, (1996) 5 SCC 60], this Court upheld the legislative practice of an amendment by substitution being incorporated in the text of a statute which had ceased to exist and held that the substitution would have the effect of amending the operation of law during the period in which it was in force. In Koteswar case [Koteswar Vittal Kamath v. K. Rangappa Baliga & Co.…

Pr. Commissioner of Income Tax, Central-1, Delhi vs. Smt. Sangeeta Sawhney

ITA/796/2023HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…rd to the totality of the circumstances centring around the issue the Court held that the substitution had the effect of just deleting the old rule and making the new rule operative. In Mangilal Pindwal case [State of Rajasthan v. Mangilal Pindwal, (1996) 5 SCC 60], this Court upheld the legislative practice of an amendment by substitution being incorporated in the text of a statute which had ceased to exist and held that the substitution would have the effect of amending the operation of law during the period in which it was in force. In Koteswar case [Koteswar Vittal Kamath v. K. Rangappa Baliga & Co.…

Pr. Commissioner of Income Tax, Central-1, Delhi vs. Smt. Sangeeta Sawhney

ITA/790/2023HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…rd to the totality of the circumstances centring around the issue the Court held that the substitution had the effect of just deleting the old rule and making the new rule operative. In Mangilal Pindwal case [State of Rajasthan v. Mangilal Pindwal, (1996) 5 SCC 60], this Court upheld the legislative practice of an amendment by substitution being incorporated in the text of a statute which had ceased to exist and held that the substitution would have the effect of amending the operation of law during the period in which it was in force. In Koteswar case [Koteswar Vittal Kamath v. K. Rangappa Baliga & Co.…

Pr. Commissioner of Income Tax, Central-1, Delhi vs. Smt. Sangeeta Sawhney

ITA/781/2023HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…rd to the totality of the circumstances centring around the issue the Court held that the substitution had the effect of just deleting the old rule and making the new rule operative. In Mangilal Pindwal case [State of Rajasthan v. Mangilal Pindwal, (1996) 5 SCC 60], this Court upheld the legislative practice of an amendment by substitution being incorporated in the text of a statute which had ceased to exist and held that the substitution would have the effect of amending the operation of law during the period in which it was in force. In Koteswar case [Koteswar Vittal Kamath v. K. Rangappa Baliga & Co.…

Pr. Commissioner of Income Tax, Central-1, Delhi vs. Smt. Sangeeta Sawhney

ITA/74/2024HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…rd to the totality of the circumstances centring around the issue the Court held that the substitution had the effect of just deleting the old rule and making the new rule operative. In Mangilal Pindwal case [State of Rajasthan v. Mangilal Pindwal, (1996) 5 SCC 60], this Court upheld the legislative practice of an amendment by substitution being incorporated in the text of a statute which had ceased to exist and held that the substitution would have the effect of amending the operation of law during the period in which it was in force. In Koteswar case [Koteswar Vittal Kamath v. K. Rangappa Baliga & Co.…