Sh. Jagjeet Singh Vs DCIT ACIT (ITAT Amritsar)
Case ke facts
Sh. Jagjeet Singh ka case tha. Department ne search kiya tha, reassessment Section 147 ke under kiya, fir revision Section 263 lagaya.
Mudda (Issue)
Kya search ke baad galat section use kar reassessment kar sakte hain?
Faisla (Held)
ITAT ne bola, jab search se related material mile to reassessment Section 153C me hona chahiye, na ki Section 147 me. Galat section laga, to baad ki sari action radd ho gayi.
Practical takeaway
Agar search hua hai, to hamesha check karo ki department sahi section use kar raha hai ya nahi. Galat section pe pura case challenge ho sakta hai.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-01.