S. 153C : Assessment-Income of any other person-Search-Limitation-In case of “other person”, limitation period is to be reckoned from date on which seized material is received by Assessing Officer having jurisdiction over such other person and not from date of issuance of show-cause notice-Writ petition dismissed. [Ss. 132, 132A, Art. 226]

S. 153C : Assessment-Income of any other person-Search-Limitation-Assessment proceedings before AO not judicial proceedings-Evidence Act not applicable-Amendment to S. 2(12A) defining “books and books of accounts” is clarificatory and retrospective-Electronic/digital data covered-Date of satisfaction note deemed date of handing over for computing limitation-Assessments not time-barred-Writ partly allowed for limited remand. [S.2(12A), 132, 153A, 153B, Indian Evidence Act, 1872, S. 65A, 65B, Art. 226]

S. 153A: Assessment-Search-Reassessment-Notice-Limitation-Where search under s. 132 was conducted in FY 2022-23, the block of six assessment years would be six years preceding AY 2023-24 and thus AY 2016-17 falls beyond the permissible period-Extended period of ten years not applicable in absence of income represented in the form of an asset-Notice and consequential proceedings quashed. [S. 132, 148, 149(1)(b), Art. 226]

S. 153A : Assessment-Search-Writ not maintainable merely on alleged breach of natural justice-Non-grant of cross-examination not a ground to bypass statutory appeal-S. 65B of Evidence Act, 1872 and 63 of Bharatiya Sakshya Adhiniyam, 2023 inapplicable to assessment proceedings-CBDT Digital Evidence Investigation Manual, 2014 has no statutory force-Single Judge order set aside.[S. 119, 132,143(3) 246A, Bharatiya Sakshya Adhiniyam, 2023, S. 63, Evidence Act 1872, S. 65B, Art. 226]

S. 149 : Reassessment-Time limit for notice-Retrospective applicability of S. 149(1)(c)-Explanation inserted by Finance Act, 2012 clarifies that amended sub-ss. (1) and (3) apply to “any assessment year” beginning on or before 1-4-2012-Word “any” not restrictive-Amendment to s. 147 by insertion of Expln. 4 also relevant-Earlier decision in Brahm Datt not considering said Explanation and Notes on Clauses-Matter referred to Chief Justice for constitution of Larger Bench. [S. 147, 148, 149(1)(c), Art. 226]

S. 148A : Reassessment-Conducting inquiry and providing opportunity before issue of notice-Faceless collection of information-No challenge to constitutional validity of S. 135A-Disputed factual issues cannot be examined in writ jurisdiction-Reassessment notice upheld and writ petition dismissed. [S. 135A, 148, Art. 226]

S. 148A : Reassessment-Conducting inquiry and providing opportunity before issue of notice-Reopening after approval of resolution plan under Insolvency and Bankruptcy Code-Alleged transactions with shell companies for tax evasion-CIRP cannot be used to defeat reassessment proceedings-Writ petition dismissed. [S. 148,148A(b), 148A(d), Insolvency and Bankruptcy Code, S.31, Art. 14, 19, 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice-Limitation-Where the first notice under s. 148 issued on 23-6-2021 (to be treated as notice under s. 148A(b) in view of Ashish Agarwal) was within extended time up to 30-6-2021 under TOLA, the order under s. 148A(d) and consequential second notice under S. 148 were required to be issued within seven days of assessee’s reply; second notice dated 14-7-2022 being beyond limitation, entire proceedings quashed. [S. 148, 148A(b), 148A(d), 149, 151, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Limitation-Notice under s. 148A(b) issued on 28-3-2024 within three years is the relevant date for computing limitation-Subsequent notice dated 22-4-2024 issued pursuant to assessee’s reply does not extend or shift limitation-Notice under s. 148 dated 30-4-2024 not barred by limitation. [S. 148, 148A(b), 149(1), Art. 226]

S. 147 : Reassessment-Search and seizure-Reasons recorded based on material unearthed during search-Where proceedings are founded on search material, recourse must be taken under sections 153A/153C and not under section 147-Notice issued under section 147 held without jurisdiction. [S. 132, 148, 153A, 153C, Art. 226]