Sanjay Gandhi Memorial Trust vs Commissioner of Income Tax (Exemption)

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 Supreme(Del) 4156

MANMOHAN, DINESH KUMAR SHARMA
Sanjay Gandhi Memorial Trust – Appellant
Versus
Commissioner of Income Tax (Exemption) – Respondent

Advocates appeared:
Mr.Tushar Mehta, SG with Mr.Balbir Singh, ASG and Mr.Zoheb Hossain, Sr.Standing Counsel, Mr.Vipul Agrawal, Mr.Sanjeev Menon, Mr.Prasanjeet Mohapatra, Mr.Shyam Gopal, Mr.Vivek Gurnani and Ms.Monica Benjimin, Advocates, for the Respondent.
Mr.Amar Dave, Advocate with Mr.Vivek Jain and Mr.Abhinav Jain, Advocates, for the Petitioner in W.P.(C) 6921/2021 & CM APPLs. 21839-21841/2021, 2285322854/2021 AND 25581/2021, Mr. Arvind Datar, Sr. Advocate with Ms.Kavita Jha, Mr.Vaibhav Kulkarni and Mr.Anant Mann, Advocates, for the Petitioner in all other Petitions.

JUDGMENT

Manmohan, J.:

TABLE OF CONTENTS

	Para Nos.
THE ISSUE	1
RELEVANT FACTS	2-4.12
ARGUMENTS BY LEARNED SENIOR COUNSEL FOR GANDHIS AND FIVE CHARITABLE TRUSTS	5-18
ARGUMENTS BY LEARNED COUNSEL FOR THE AAM ADMI PARTY	19-26
ARGUMENTS BY LEARNED SOLICITOR GENERAL AND LEARNED ADDITIONAL SOLICITOR GENERAL	27-41
COURT'S REASONING	42-68
Constitution Bench in Kashiram Aggarwalla (supra) has authoritatively interpreted as well as outlined the scope and ambit of Section 127 of the Act	42-45
Central Circle jurisdiction is not confined to search cases	46
Power under Section 127 of the Act is in no manner trammelled upon or negated by the two notifications each dated 12th September, 2019 and 13th August, 2020	47-58
Reliance placed by petitioners upon the guidelines dated 17th September, 2020 is misplaced	59
No assessee has any fundamental or vested legal right to be assessed by a faceless assessing officer by virtue of amendment of Sections 143(3A) and 143(3B)	60-62
Undoubtedly, there can be no `guilt by association' or `guilt, due to relationship', yet in the present matters the assessments have been transferred for the purposes of coordinated investigation	63-65
The argument that the power of transfer under the notific

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2023 Supreme(Del) 4156

MANMOHAN, DINESH KUMAR SHARMASanjay Gandhi Memorial Trust – AppellantVersusCommissioner of Income Tax (Exemption) – Respondent

MANMOHAN, DINESH KUMAR SHARMA
Sanjay Gandhi Memorial Trust – Appellant
Versus
Commissioner of Income Tax (Exemption) – Respondent