Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Income Tax Act 1961 – ss.158BD |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Income Tax Act, 1961 (43 of 1961) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Income Tax Act, 1961 – ss.158BD – Undisclosed income belonging to any person other than the searched person – Jurisdiction of assessing officer under s.158BD – Held: Notice under s.158BD can be issued to a person with respect to whom search was not conducted but undisclosed income was found as belonging to such person from the material seized from the residence or business premises of the person with respect to whom search was made under s.132 – s.158BD speaks of the condition that “where the Assessing Officer is satisfied that any undisclosed income belongs to any person other than the searched person”, which means that the Assessing Officer must have to be satisfied that any undisclosed income belongs to any person other than the searched person – In the instant case, it is not in dispute that the Assessing Officer, who is assessing the Firm as well as the Appellant, is the same person – In other words, the same Assessing Officer having jurisdiction over the searched person can proceed against the present Appellant – Therefore, the Assessing Officer had jurisdiction to proceed against the present Appellant to make a block assessment under Chapter XIV-B of the IT Act, as he was prima facie satisfied that any undisclosed income belongs to the appellant. Income Tax Act, 1961 – ss.158BC – Jurisdiction of Assessing Officer under s.158BC – Held: Before issuing the notice under s.158BC against the searched person, no satisfaction that undisclosed income belongs to the searched person is necessary as s.158BC speaks of a condition that where any search had been conducted under s.132 or books of accounts or other documents or assets or requisition under s.132A in case of any person, then, the Assessing Officer shall serve notice to such person requiring him to furnish within specified time a return in the prescribed form. |
Judge | Hon'ble Mr. Justice R.K. Agrawal |
Neutral Citation | 2018 INSC 395 |
Petitioner | Tapan Kumar Dutta |
Respondent | Commissioner Of Income Tax, West Bengal |
SCR | [2018] 4 S.C.R. 338 |
Judgement Date | 2018-04-24 |
Case Number | 2014 |
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