Vijay Bihari Kandhari v. ACIT

181 Taxmann.com 21High Court2025#23351 most cited
3

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

Sections most often in play

Section 115BBESection 132Section 153BSection 153CSection 292CCSection 127Section 132(3)Section 132(4)

Judgments citing Vijay Bihari Kandhari v. ACIT

EXPRESSWAY SERVICES PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 486/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21
Section 132(4)Section 153C

…he A.O. under Section 153C of the Income Tax Act, 1961, dated 28.03.2022 is clearly barred by limitation and is liable to be quashed. In this regard, he referred to the decision of Hon’ble Bombay High Court in the case of Vijay Bihari Kandhari vs. ACIT (2025) 181 Taxmann.com 21(Bombay) 12. The learned counsel for the assessee further referring to the provisions of Section 292CC of the Income Tax Act, 1961 and the purpose of insertion of said Section, submitted that, although Section 292CC permits issuance of a joint warrant of authorization in the name of more than one person, it specifically mandates that assess…

EXPRESSWAY SERVICES PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE -2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 485/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20
Section 132(4)Section 153C

…he A.O. under Section 153C of the Income Tax Act, 1961, dated 28.03.2022 is clearly barred by limitation and is liable to be quashed. In this regard, he referred to the decision of Hon’ble Bombay High Court in the case of Vijay Bihari Kandhari vs. ACIT (2025) 181 Taxmann.com 21(Bombay) 12. The learned counsel for the assessee further referring to the provisions of Section 292CC of the Income Tax Act, 1961 and the purpose of insertion of said Section, submitted that, although Section 292CC permits issuance of a joint warrant of authorization in the name of more than one person, it specifically mandates that assess…

EXPRESSWAY SERVICES PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 484/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19
Section 132(4)Section 153C

…he A.O. under Section 153C of the Income Tax Act, 1961, dated 28.03.2022 is clearly barred by limitation and is liable to be quashed. In this regard, he referred to the decision of Hon’ble Bombay High Court in the case of Vijay Bihari Kandhari vs. ACIT (2025) 181 Taxmann.com 21(Bombay) 12. The learned counsel for the assessee further referring to the provisions of Section 292CC of the Income Tax Act, 1961 and the purpose of insertion of said Section, submitted that, although Section 292CC permits issuance of a joint warrant of authorization in the name of more than one person, it specifically mandates that assess…

Vijay Bihari Kandhari v. ACIT (181 Taxmann.com 21) — Cited in 3 Judgments | BharatTax