Income Tax Act, 1961 with Section 132

Supreme Court clarifies penalty provisions under Section 271AAA of the Income Tax Act in search cases: K. Krishnamurthy vs. The Deputy Commissioner of Income Tax (2025)

/ Income Tax Act, 1961, Income Tax Act, 1961 with Section 132, Income Tax Act, 1961 with Section 142(1), Income Tax Act, 1961 with Section 271AAA, J.B. Pardiwala, Judges, Manmohan J.

Introduction Date of the Judgment: February 13, 2025 Citation: 2025 INSC 208 Judges: J.B. Pardiwala and Manmohan J. When can tax authorities impose penalties following a search operation? The Supreme Court of India addressed this question in a recent case concerning Section 271AAA of the Income Tax Act, 1961. The court clarified the scope and […]

Supreme Court clarifies penalty provisions under Section 271AAA of the Income Tax Act in search cases: K. Krishnamurthy vs. The Deputy Commissioner of Income Tax (2025) Read Post »

Supreme Court clarifies scope of assessment under Section 153A of the Income Tax Act in search cases (24 April 2023)

/ Income Tax Act, 1961, Income Tax Act, 1961 with Section 132, Income Tax Act, 1961 with Section 147, Income Tax Act, 1961 with Section 153A, Judges, M.R. Shah, Reassessment, Search and Seizure, Sudhanshu Dhulia, Tax Assessment

Supreme Court Clarifies Assessment Scope Under Section 153A of Income Tax Act Date of the Judgment: 24 April 2023 Citation: (2023) INSC 379 Judges: M.R. Shah, J. and Sudhanshu Dhulia, J. Can tax authorities reassess income for previous years based on materials found during a search, even if those years’ assessments were already completed? The

Supreme Court clarifies scope of assessment under Section 153A of the Income Tax Act in search cases (24 April 2023) Read Post »

Supreme Court Clarifies Assessment Scope Under Section 153A of Income Tax Act: Abhisar Buildwell P. Ltd. vs. PCIT (24 April 2023)

/ Income Tax Act, 1961, Income Tax Act, 1961 with Section 132, Income Tax Act, 1961 with Section 147, Income Tax Act, 1961 with Section 153A, Judges, M.R. Shah, Sudhanshu Dhulia

Supreme Court Clarifies Assessment Scope Under Section 153A of Income Tax Act: Abhisar Buildwell P. Ltd. vs. PCIT (2023) LEGAL ISSUE: Scope of assessment under Section 153A of the Income Tax Act, 1961, specifically whether the Assessing Officer’s (AO) jurisdiction is limited to incriminating material found during a search. CASE TYPE: Income Tax Law, Search

Supreme Court Clarifies Assessment Scope Under Section 153A of Income Tax Act: Abhisar Buildwell P. Ltd. vs. PCIT (24 April 2023) Read Post »

Section 153C of the Income Tax Act: Supreme Court clarifies applicability to searches before June 2015

/ B.V. Nagarathna, Income Tax Act, 1961, Income Tax Act, 1961 with Section 132, Income Tax Act, 1961 with Section 153A, Income Tax Act, 1961 with Section 153C, Judges, M.R. Shah

Supreme Court Clarifies Scope of Section 153C of Income Tax Act for Searches Before June 2015 LEGAL ISSUE: Applicability of amended Section 153C of the Income Tax Act, 1961 to searches conducted before the amendment date. CASE TYPE: Income Tax Law Case Name: Income Tax Officer vs. Vikram Sujitkumar Bhatia [Judgment Date]: April 6, 2023

Section 153C of the Income Tax Act: Supreme Court clarifies applicability to searches before June 2015 Read Post »

Supreme Court Upholds Search Warrant in Income Tax Case: Principal Director of Income Tax vs. Laljibhai Kanjibhai Mandalia (2022)

/ Constitutional Law, Hemant Gupta, Income Tax Act, 1961, Income Tax Act, 1961 with Section 132, Income Tax Act, 1961 with Section 143(3), Judges, Judicial Review, Search and Seizure, V. Ramasubramanian

Supreme Court Upholds Search Warrant in Income Tax Case: Principal Director of Income Tax vs. Laljibhai Kanjibhai Mandalia (2022) LEGAL ISSUE: Whether the High Court was correct in quashing a search warrant issued under Section 132 of the Income Tax Act, 1961. CASE TYPE: Income Tax/Search and Seizure Case Name: Principal Director of Income Tax

Supreme Court Upholds Search Warrant in Income Tax Case: Principal Director of Income Tax vs. Laljibhai Kanjibhai Mandalia (2022) Read Post »

Supreme Court Upholds Section 153C Compliance in Income Tax Search Cases: Super Malls Pvt. Ltd. vs. PCIT (2020)

/ Ashok Bhushan, Income Tax Act, 1961, Income Tax Act, 1961 with Section 132, Income Tax Act, 1961 with Section 153C, Judges, M.R. Shah, Search and Seizure

Supreme Court Upholds Section 153C Compliance in Income Tax Search Cases: Super Malls Pvt. Ltd. vs. PCIT (2020) LEGAL ISSUE: Whether the Assessing Officer complied with the mandatory requirements of Section 153C of the Income Tax Act, 1961 before initiating proceedings against a third party based on seized documents. CASE TYPE: Income Tax Law, Search

Supreme Court Upholds Section 153C Compliance in Income Tax Search Cases: Super Malls Pvt. Ltd. vs. PCIT (2020) Read Post »

Supreme Court clarifies the validity of Section 153C Income Tax Act notices in search cases: Commissioner of Income Tax-III vs. Sinhgad Technical Education Society (29 August 2017)

/ A.K. Sikri, Ashok Bhushan, Income Tax Act, 1961, Income Tax Act, 1961 with Section 12AA, Income Tax Act, 1961 with Section 132, Income Tax Act, 1961 with Section 153C, Judges

LEGAL ISSUE: Validity of proceedings initiated under Section 153C of the Income Tax Act, 1961, concerning the requirement of seized documents to pertain to the assessment years in question. CASE TYPE: Income Tax Law Case Name: Commissioner of Income Tax-III, Pune vs. Sinhgad Technical Education Society [Judgment Date]: 29 August 2017 Date of the Judgment:

Supreme Court clarifies the validity of Section 153C Income Tax Act notices in search cases: Commissioner of Income Tax-III vs. Sinhgad Technical Education Society (29 August 2017) Read Post »

Supreme Court clarifies conditions for waiving interest under Section 220(2A) of the Income Tax Act: B.M. Malani vs. Commr. of Income Tax (2008)

/ Cyriac Joseph, Income Tax Act, 1961, Income Tax Act, 1961 with Section 132, Income Tax Act, 1961 with Section 220(2A), Judges, S.B. Sinha

Introduction Date of the Judgment: October 01, 2008 Citation: [Not Available in Source] Judges: S.B. Sinha, J., Cyriac Joseph, J. When can the Income Tax Department waive interest on delayed tax payments? The Supreme Court of India addressed this question in the case of B.M. Malani vs. Commissioner of Income Tax, focusing on the interpretation

Supreme Court clarifies conditions for waiving interest under Section 220(2A) of the Income Tax Act: B.M. Malani vs. Commr. of Income Tax (2008) Read Post »

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