Sponsored
    Follow Us:

Case Law Details

Case Name : DCIT Vs Sh. Kailash Chand Hirawat (ITAT Jaipur)
Related Assessment Year : 2011-12
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

DCIT Vs Sh. Kailash Chand Hirawat (ITAT Jaipur)

In the case of DCIT vs. Kailash Chand Hirawat, ITAT Jaipur upheld that when incriminating material related to an assessee is found during a third-party search under Section 132, the department must proceed under Section 153C rather than Sections 147/148. The case involved a reassessment for AY 2011-12 based on seized documents from a search on the Ramesh Manihar Group, leading to additions of ₹3.61 crore and ₹17.93 lakh. The CIT(A) set aside the reassessment order, citing a Rajasthan High Court ruling in Shyam Sunder Khandelwa

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31