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Archive for the ‘Income-Tax Act’ Category


Rajendra Kumar Sharma v. ITO (2023) 155 taxmann.com 232/(2024) 460 ITR 155 (All)(HC) Editorial : SLP of assessee is dismissed, Rajendra Kumar Sharma v. ITO (2023) 295 Taxman 215/ (2024) 460 ITR 157 (SC)

S. 153C : Assessment-Income of any other person-Writ-Alternative remedy-Writ petition is dismissed. [S. 132, Art. 226]

PCIT v. Siddhi Vinayak Developers (2023) 295 Taxman 340/(2024) 469 ITR 529 (Guj.)(HC)

S. 153C : Assessment-Income of any other person-Amendment brought to section 153C vide Finance Act, 2015 shall be applicable to searches conducted under section 132 before 1-6-2015, i.e., date of amendment. [S. 132, 153A]

Nilambur Traders v. CIT(2022)447 ITR 714/ (2023) 155 taxmann.com 194 (Ker)(HC) Editorial: SLP dismissed, Nilambur Traders v. CIT (2023) 295 Taxman 219/ (2024) 460 ITR 3 (SC)

S. 153C : Assessment-Income of any other person-Search-Unexplained expenditure-Addition based on material seized-Order of Tribunal is affirmed. [S. 69C, 260A]

CIT v. Jasjit Singh (2023) 458 ITR 437 /295 Taxman 612/ 334 ITR 937 (SC) CIT v. R.L.Allied Industries (2023) 458 ITR 437 /295 Taxman 612 (SC) CIT v. Raunak Infrastructure Ltd (2023) 458 ITR 437 /295 Taxman 612 (SC) /CIT v. Bhupender Pal Singh Sarna 2023) 458 ITR 437 /295 Taxman 612/ 334 ITR 937 (SC) Editorial : Decision in, CIT v. Jasjit Singh (2023) 155 taxmann.com 154 (Delhi)(HC) affirmed. also refer, SSP Aviation Ltd v. Dy.CIT (2012) 346 ITR 177 (Delhi)(HC)

S. 153C : Assessment-Income of any other person-Period of six years in respect of which returns to be filed by third-party Assessee — Commences from date materials forwarded to Assessing Officer having jurisdiction over third-party assessee. [S. 132]

Rajendra Kumar Sharma v. ITO (2023) 295 Taxman 215 /(2024) 460 ITR 157(SC) Editorial: Rajendra Kumar Sharma v. ITO (2023) 155 taxmann.com 232(2024) 460 ITR 155 (All)(HC)

S. 153C : Assessment-Income of any other person-Delay in filing-Writ-Alternative remedy-Order of High Court is affirmed. [S. 132, Art. 136]

Nilambur Traders v. CIT (2023) 295 Taxman 219 /(2024) 460 ITR 3(SC) Editorial: Nilambur Traders v. CIT(2022)447 ITR 714/ (2023) 155 taxmann.com 194 (Ker)(HC)

S. 153C : Assessment-Income of any other person-Search-Unexplained expenditure-Addition based on material seized-Order of High Court affirmed-SLP is dismissed.[s. 69C, Art. 136]

PCIT v. LKG Builders (P) Ltd (2023) 154 Taxman.com 188 (Delhi) (HC) Editorial: PCIT (Central) v. King Buildcon (P.) Ltd. (2023) 295 Taxman 413 (SC)

S. 153A : Assessment-Search-Non-abated assessment-No incriminating material is found-Order of Tribunal is affirmed. [S. 132,260A]

ACIT v. Saluja Construction Co. Ltd. (2023) 295 Taxman 529 (Delhi)(HC)

S. 153A : Assessment-Search-Assessment attained finality-No incriminating material is found-Order of Tribunal is affirmed. [S. 68, 132,260A]

PCIT (Central) v. Birju Chhotalal Shah (2023) 295 Taxman 357 (Guj.)(HC)

S. 153A : Assessment-Search or requisition-Completed assessment/unabated assessment-No incriminating material is found-Deletion of addition by the Tribunal is affirmed. [S. 132]

PCIT (Central) v. King Buildcon (P.) Ltd. (2023) 295 Taxman 413 (SC) Editorial : PCIT v. LKG Builders (P) Ltd (2023) 154 Taxman.com 188 (Delhi) (HC)

S. 153A : Assessment-Search-Non-abated assessment-No incriminating material is found-Order of High Court is affirmed-SLP of Revenue is dismissed. [S. 132, Art. 136]