{"id":64438,"date":"2026-09-04T17:38:02","date_gmt":"2026-09-04T12:08:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-gopal-prasad-gupta-2026-309-taxman-329-sc-editorial-shyam-sunder-khandelwal-v-acit-2024-161-taxmann-com-255-rajhc\/"},"modified":"2026-09-04T17:38:02","modified_gmt":"2026-09-04T12:08:02","slug":"acit-v-gopal-prasad-gupta-2026-309-taxman-329-sc-editorial-shyam-sunder-khandelwal-v-acit-2024-161-taxmann-com-255-rajhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-gopal-prasad-gupta-2026-309-taxman-329-sc-editorial-shyam-sunder-khandelwal-v-acit-2024-161-taxmann-com-255-rajhc\/","title":{"rendered":"ACIT v. Gopal Prasad Gupta (2026) 309 Taxman 329 (SC) Editorial: Shyam Sunder Khandelwal v. ACIT (2024) 161 taxmann.com 255 (Raj)(HC)"},"content":{"rendered":"<p>The provisions of section 153C constitute a special code and have overriding effect over the general reassessment provisions contained in sections 147 and 148 of the Act. Thus, where incriminating material seized during a search belongs to or relates to a person other than the searched person, recourse must be taken under section 153C and not under section 148 of the Act. SLP of revenue dismissed on account of delay of 560 days and also on account of merits.\u00a0\u00a0 (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C: Assessment-Income of any other person-Search-Incriminating material belonging to or relating to a person other than the searched person is found during search proceedings-AO is required to proceed under section 153C and not under section 148-SLP of the revenue dismissed on account of delay of 56 days and also on merits. [S. 148, Art, 136] <\/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-64438","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gLk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64438","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=64438"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64438\/revisions"}],"predecessor-version":[{"id":64439,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64438\/revisions\/64439"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64438"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64438"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}