{"id":64883,"date":"2026-10-05T16:27:45","date_gmt":"2026-10-05T10:57:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sejal-jewellary-v-uoi-2025-171-taxmann-com-846-bom-hc\/"},"modified":"2026-10-05T16:27:45","modified_gmt":"2026-10-05T10:57:45","slug":"sejal-jewellary-v-uoi-2025-171-taxmann-com-846-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sejal-jewellary-v-uoi-2025-171-taxmann-com-846-bom-hc\/","title":{"rendered":"Sejal Jewellary v. UOI [2025] 171 taxmann.com 846 (Bom.)(HC)"},"content":{"rendered":"<p>The Assessing Officer reopened the assessee&#8217;s assessment under section 147 on the basis of incriminating documents and electronic data seized during a search conducted on a group concern, which allegedly revealed accommodation entries relating to unsecured loans received by the assessee. The High Court held that since the foundation of the reassessment was material seized during a search conducted on a third party, the provisions of section 153C read with section 153A were applicable. Accordingly, the notice issued under section 147 and all consequential proceedings were without jurisdiction and liable to be quashed. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Search-Reassessment based on material seized during search of third party-Proceedings under section 147 without jurisdiction. [S. 147, 148, 153A, Art. 226]<\/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-64883","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gSv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64883","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=64883"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64883\/revisions"}],"predecessor-version":[{"id":64884,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64883\/revisions\/64884"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64883"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64883"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64883"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}