{"id":62317,"date":"2026-07-18T16:28:16","date_gmt":"2026-07-18T10:58:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jamna-dass-nikkamal-jain-saraf-p-ltd-v-dcit-2025-238-ttj-473-chd-trib-2\/"},"modified":"2026-07-18T16:28:16","modified_gmt":"2026-07-18T10:58:16","slug":"jamna-dass-nikkamal-jain-saraf-p-ltd-v-dcit-2025-238-ttj-473-chd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jamna-dass-nikkamal-jain-saraf-p-ltd-v-dcit-2025-238-ttj-473-chd-trib-2\/","title":{"rendered":"Jamna Dass Nikkamal Jain Saraf (P.) Ltd. v. DCIT (2025) 238 TTJ 473 (Chd.)(Trib.)."},"content":{"rendered":"<p>The Tribunal held that once a search under section 132 was conducted, the assessment for the preceding assessment years covered by Explanation 2(iv) to section 148 could be framed only by following the reassessment procedure under sections 148 and 148A after obtaining the prescribed statutory approval. The Revenue could not continue regular scrutiny proceedings under section 143(3). The Tribunal further found that approval had been granted mechanically on the very same day despite voluminous seized material, without any evidence of independent application of mind by the approving authority. Accordingly, the assessment was held to be without jurisdiction and was quashed. (AY. 2022-23)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147: Reassessment-Search cases-Mechanical approval-After a search, assessment for the preceding years must necessarily be framed under section 148 and not under section 143(3); mechanical approval without application of mind vitiates the assessment. [S. 132, 143(3), 148, 148A. 151] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62317","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gd7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62317","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62317"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62317\/revisions"}],"predecessor-version":[{"id":62318,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62317\/revisions\/62318"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62317"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}