Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Income Tax Act 1961 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Issue for consideration:In search and seizure, the Assessing Officer was of the opinion thatsome documents and material “belonging to” the respondents(s)assessee, were involved – Notice was issued by the concernedjurisdictional A.Os. to the said assessees who contended that theperiod for which they were required to file returns, commencedonly from the date the materials were forwarded to their A.Os.Income Tax Act, 1961 – s.153C – The Revenue urged that thedate (relatable to the period for which six years returns wereto be filed by the assessee) was to be from the date when thesearch and seizure proceedings were conducted, in respectof the main assessee u/s. 132 – The Revenue argued that theproviso [to Section 153(c)(1)] is confined in its application tothe question of abatement.Held: It is evident on a plain interpretation of Section 153C(1) thatthe Parliamentary intent to enact the proviso was to cater not merelyto the question of abatement but also with regard to the date fromwhich the six year period was to be reckoned, in respect of whichthe returns were to be filed by the third party (whose premisesare not searched and in respect of whom the specific provisionunder Section 153-C was enacted) – The revenue’s argument isinsubstantial and without merit – It is quite plausible that withoutthe kind of interpretation which SSP Aviation adopted, the A.O.seized of the materials - of the search party, u/s. 132 - wouldtake his own time to forward the papers and materials belongingto the third party, to the concerned A.O – In that event if the datewould virtually “relate back” as is sought to be contended by therevenue, (to the date of the seizure), the prejudice caused tothe third party, who would be drawn into proceedings as it wereunwittingly (and in many cases have no concern with it at all), isdis-proportionate. [Paras 9, 10] |
Judge | N/A |
Neutral Citation | 2023 INSC 882 |
Petitioner | Commissioner Of Income Tax 14 |
Respondent | Jasjit Singh |
SCR | [2023] 13 S.C.R. 706 |
Judgement Date | 2023-09-26 |
Case Number | 6566 |
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