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ACIT Vs Vijay Bihari Kandhari (Supreme Court of India)

Supreme Court of IndiaIncome TaxSection 153C - Search or requisition assessment for other personsFaisla: Assessee ke favour mein

Case ke facts

Vijay Bihari Kandhari ka case tha. Bombay High Court ne Section 153C ke time-barred notices (2014-15 se 2019-20 tak) ko radd kar diya tha. Supreme Court ne High Court ka order barkarar rakha, koi dakhal nahi diya.

Mudda (Issue)

Kya time-barred Section 153C ki proceedings jari rakhi ja sakti hain?

Faisla (Held)

Supreme Court ne Bombay High Court ka decision barkarar rakha. Time limit ke bahar diye gaye Section 153C notices radd kar diye gaye.

Practical takeaway

Agar Section 153C ka notice time limit ke andar nahi diya gaya, to wo radd ho sakta hai. Notice milte hi date check karo.

Original report: taxguru.in

Aapke case mein bhi aisa hi mudda hai?

CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.

Income tax notice ka jawab

Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-12.

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