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IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
Avneesh Jhingan, Maneesh Sharma
Harshvardhan Johari – Appellant
Versus
Dy. Commissioner Of Income Tax, Central Circle-03 – Respondent
JUDGMENT :
AVNEESH JHINGAN, J.
1. This is an application (I.A. No.1/2024) filed for framing additional substantial question of law.
2. After arguing the application at length, learned counsel for the applicant submits that instead of proposed substantial question of law in the application following additional substantial question of law be admitted:
(i) Whether in the facts of the case to determine the pendency of the proceedings as per Section 153A, the date of issuance of notice would be relevant or date of search?
3. Learned counsel for the non-applicant could not raise any serious objection to the acceptance of the prayer.
4. The substantial question of law framed here in above shall be considered while deciding the appeal.
5. The application is allowed.
6. This appeal is filed against the order of the Income Tax Appellate Tribunal, Jaipur (for short ‘the tribunal’) dated 11.03.2020 relating to assessment year (for brevity ‘AY’) 2010-11.
7. In this appeal, following substantial questions of law have been formulated:-
“(i) Whether in the facts of the case to determine the pendency of the proceedings as per Section 153A’ the date of issuance of notice would be relevant or date of search?
(i
Completed assessments cannot be reopened without incriminating material found during a search, as per Section 153A of the Income Tax Act.
Reassessment notice under Section 148 invalid due to exceeding statutory limitation for assessment years prior to April 2021, breaching prescribed timelines under Income Tax Act.
The legal position that emerges from the decisions and the Supreme Court's approval of the view taken by the Delhi High Court in the case of Kabul Chawla.
Scope of assessment – No addition can be made in respect of completed assessments in absence of any incriminating material.
The court held that in cases of search under Section 132, the provisions of Section 153A apply mandatorily, overriding Section 147 and 148, unless incriminating material is found.
The main legal point established in the judgment is that additions under Section 153A of the Income Tax Act cannot be made without incriminating material gathered during the search, and completed ass....
Reassessment notices issued beyond statutory time limits are invalid; the Income Tax Act specifies clear time frames for such actions based on search operations.
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