Union Of India Vs. Rajeev Bansal

Decided On : Oct-03-2024

Court : Supreme Court of India

LAW: the Income Tax Act, Section 149(1, Section 149 ...................................................................., Article 142 ....................................................................................... 91 ii, Section 149, the Income Tax Act 19611, the Finance Act, The Income Tax Act, the Income Tax Act, Section 2(1)(b, the Income Tax Act, the Finance Act, Section 147, Section 148, Section 148, section 120, Section 147, section 147, section 143, section 143, the Finance Act, section 153, section 143, section 143, the Finance Act, section 153, Section 148.8, section 151, section 163, the Finance Act, Section 151, the Income Tax Act, Section 147, Section 148, Section 149, 9 Section 2(28C, the Income Tax Act, section 117, Section 2(34-A, the Income Tax Act, section 117, Section 2(15A, the Income Tax Act, Section 117, section 117, Section 148, the Income Tax Act, Section 151, Section 148., Section 3(1, the TOLA Ordinance, the Income Tax Act, Section 3, the Income Tax Act, The Finance Act, the Income Tax Act, Section 148, section 147, section 148A, section 148A, section 132A, section 133A, section 132 or section 132A, section 132 or section 132A, Section 148, Section 148A, section 132A, section 132, section 132A, section 132, section 132A, Section 148, Section 149, Section 149, the Finance Act, section 153A, section 153C, section 153A, section 132, section 132A, section 148A, section 148A, section 148A, section 151, Section 149, Section 151, Section 151, Section 148, Section 151, the Income Tax Act, Section 117, section 151, section 149 and section 151, Section 148, the Finance Act, Section 148, Article 142, Section 148-A(b, Section 148, Section 148, the IT Act, Section 148-A, the Finance Act, Section 148-A(b, Section 148-A(a, Section 148, Section 148-A(d, Section 148-A, Section 148, Section 149, the Finance Act, section 149 of the Act, Section 148, Section 148, Page 48, Section 148, section 149, the Finance Act, Section 148, Section 148A(d, Section 148, Section 148, Section 148A(b, the Income Tax Act, Section 148, the Income Tax Act, Section 149, Section 149, Section 3(1, Section 148, Section 149, Section 149, Section 3 of TOLA, Income Tax Act, Section 149(1)(b, the Income Tax Act, the Income Tax Act, the Income Tax Act, Section 148, Section 148A(b, Section 148 Page 52, the Income Tax Act, Section 148, Section 149, Section 149(1)(b, Section 149(1)(b, Section 149(1)(b, Section 149, Section 148, Section 151(2, Section 151(1, Section 148, Section 151(i, Section 151(ii, Section 149(1)(b, Section 148, the Income Tax Act, Section 148, the Income Tax Act, Article 142 of the Constitution can, the Income Tax Act, Section 149, Section 151, Article 265 of the Constitution, Article 265, the Income Tax Act, Section 2(8, the Income Tax Act, the Income Tax Act, the Income Tax Act 1922,54 Section 34, Section 34, the Income Tax Act, the Indian Stamp Act, Section 34, section 34, Section 34, the Income Tax Act, Section 34, Section 34, the Income Tax Act, SCC OnLine SC23[8, Section 34, the Income Tax Act 1922, Section 34, The Income Tax Act 1961, Section 148, Section 151, Section 148, Section 151, SCC OnLine SC55[6, Section 147, the Income Tax Act, Section 147, Section 147, the Indian Stamp Act, the Income Tax Act, Section 149(1, Section 149(1)(b, the Finance Act, Section 148, Section 148, Section 149(1)(b, Section 149, Section 149(1)(b, Section 149(1)(b, Section 148, Section 149(1)(b, Section 149(1)(b, Section 149(1)(b, Section 149(1)(b, Page 73 of 112, Section 149(1)(b, Section 149(1)(b, Section 149(1)(b, Section 148, Section 149(1)(b, Section 149(1)(b, Section 149(1)(b, Page 74, Section 149(1)(b, the Finance Act

DATE: 2024, 2194/2024, 2723/2023, 2021, 31 June 2021, 2021, June-September 2022, between 1 April 2021, 30 June 2021, 2021, 2021, 1 April 2021, 2021, 1 April 2021, an assessment year, the previous year, year, the 1st day of October, 1991, the 30th day of September, 2005, twelve months, 2002, 20 of 2002, the 1st day of October, 1991, the 30th day of September, 2005, twelve months, 2002, 20 of 2002, the 1st day of October 2005, four years, year, four years, more than six years, that year, four years, year, four years, more than six years, year, that year, four years, more than sixteen years, year, four years, four years, more than sixteen years, year, a period of, six years, 2012, the 1st day of April, 2012, four years, year, four years, 2003, five assessment years, 24 March 2020, twenty-one days, 31 March 2020, 202016, between 20 March 2020, 29 June 2020, 30 June 2020, 24 June 2020, 31 March, 21 days, 24 March 2020, 24 March 2020, 2020, 24 June 2020, 29 September 2020, 31 March 2020.18, 20 March 2020, 31 December 2020, 31 March 2021, the 20th day of March, 2020, the 31st day of December, 2020, the 31st day of December, 2020, the 31st day of March, 2021, 31st day of March, 2021, the 31st day of March, 2020, 31 March 2021, 30 June 2021, 2020, 31 December 2020, the end date, 30 March 2021, March 2020, March 2021, 31 March 2021, 31 April 2021, 30 April 2021, 2021, 27 April 2021, 30 June 2021.9, 20 March 2020 to 31 March 2021, 30 June 2021, 2021 10, 2021, 1 April 2021, the previous year, year, year, the 1st day of April, 2021, the 1st day of April, 2021, the 1st day of April, 2021, the 1st day of April, 2021, the three assessment years, the previous year, less than seven days, thirty days, year, one month, the end of the month, one month, the end of the month, the 1st day of April, 2021, the 1st day of April, 2021, the 1st day of April, 2021, four years to three years, year, three years, ten years, year, three years, year, three years, more than ten years, year, that year, year, before 1st day of April, 2021, 2021, the 31st day of March, 2021, less than seven days, seven days, three years, year, more than three years, 31 March 2021, 27 April 2021, three years, less than three years, year, more than three years, 2021, 31 March 2021, 2021, 27 April 2021, 1 April 2021, between 1 April 2021, 30 June 2021, between 1 April 2021, 30 June 2021, 2021, 1 April, 1 April 2021, the 31st day of March 2021, 2021, 2021, 2022, Mad 2213, 2022, 2022, 2021, Del 5250, 2022, 2022, 2023, years, 2021, 2021, thirty days, today, two weeks, 2021, available.14, 11 May 2022, 2021, the period of, three years, between July and September 2022, years 2013-2014, 2014-2015, 2015-2016, 2016-2017, 2017-2018, 1 April 2021, 1 April 2021, between July and September 2022, four-year, three years, years, six years, years, 2021, between 1 April 2021, 30 June 2021, years 2013-2014, 2014-2015, 2015-2016, 2016-2017, 2017-2018, 2013-2014 31.03.2017, 31.03.2020 30.06.2021, 2014-2015, 31.03.2021 30.06.2021, 2015-2016, 2016-2017, 2017-2018, the assessment year 2015-16, 1 April 2021, 1 April 2021, 1 April 2021, 30 June 2021, between July and August 2022, March 2020, 31 March 2021, 2021, 1 April 2021, 2021, 27 April 2021, 30 June 2021, 1 April 2021, years 2013-2014, 2014-2015, six-year, 31 March 2020, 31 March 2021, 1 April 2021, the assessment year 2015-2016, four-year, 31 March 2020, 31 March 2020, years 2016-2017, 2017-2018, three-year, 31 March 2020, 31 March 2021, three years, 1 April 2021, 30 June 2021, July to September 2022, April 2021 to September 2022, 21, 2017, 1992, 2000, 1989, 1997, 1972, 1963, 1981, 1924, 2116, 1961, 1967, 1972, 1979, 1950, 1958, 1959, 1979, 1960, 1989, 1973, 1977, 1962, 1976, eight years, 1976, 1966, 1960, 1996, 1899, 2023, 1987, 1962, 57 1964 SCC OnLine, 1963, 1967, 1974, 2002, 2023, 2002, 1963, 32, 2015, 1960, 1971, 1972, 1976, 2003, 2010, 1964, 1990, 2018, 2020, 2023, 1921, 76, 1957, 1975, 1957, 1966, 2015, 1960, 2004, 2007, 1975, 2008, 1992, 2003, 1994, 39, 1963, 89 (1992, 1971, 1997, 1996, 1899, 2005, 1984, 1986, 2006, 2010, 1998, 1963, 1971, 1954, 1989, 2021, 1963, 45, three years, year, three years, more than ten years, year, that year, year, before 1st day of, April 2021, 2003, 2001, 2021, 46, an assessment year, April 2021, year 2021-2022, four years, four years to, six years, four years, six years, 1996, four years, four years, six years, 1 April 2021, four years, three years, more than three years, year 2018-2019, the four year period, 31 March 2023, 1 April 2021, the three year, three year, 31 March 2022.49, the assessment year 2021-2022, the period of, six years, ten years, the assessment year 2012-2013, the ten year period, 31 March 2023, the six year, 31 March 2019, the year 2012- 2013, six years, year, ten years, Four years, more than six years, Three years, more than ten years, three years, the six year, years, four years, three years, three years, year, years, six years, year, 31 June 2021 54, 2021

ORG: THE SUPREME COURT OF INDIA CIVIL APPELLATE/ORIGINAL, Union of India & Ors, C.A. No.8645/2024, C.A. No.8643/2024, C.A. No.8652/2024 C.A. No.8642/2024 C.A. No.8647/2024, C.A. No.8653/2024 C.A. No.8637/2024, C.A. No.8660/2024 C.A. No.8662/2024 C.A. No.8655/2024, C.A. No.8666/2024, C.A. No.8843-8844/2024, C.A. No.8668/2024 C.A. No.8678/2024, C.A. No.8682/2024, C.A. No.10245/2024 C.A. No.8672/2024 C.A. No.10246/2024, C.A. No.8676/2024, C.A. No.8688/2024 C.A. No.10251/2024 C.A. No.10252/2024 C.A. No.8695/2024 C.A. No.8674/2024 C.A. No.8677/2024 C.A. No.8713/2024, C.A. No.8848/2024 C.A. No.8709/2024, C.A. No.8703/2024 C.A. No.8849/2024, C.A. No.8630/2024 C.A. No.8656/2024 C.A. No.8665/2024 T.P.(C, C.A. No.8675/2024 C.A. No.8700/2024 C.A. No.8969/2024 C.A. No.8746/2024, C.A. No.8800/2024 C.A. No.9507/2024, C.A. No.8694/2024 C.A. No.8716/2024, C.A. No.8737/2024, C.A. No.8743/2024 C.A. No.8751/2024 C.A. No.8795/2024 C.A. No.9217/2024, C.A. No.8749/2024, C.A. No.8943/2024, C.A. 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Union of India, Vellore Institute of Technology v., Tata Communications Transformation Services Ltd v., Bagaria Properties and Investment Pvt Ltd v. Union of India, Manoj Jain v. Union of India, Ashok Kumar Agarwal, Tata Communications Transformation Services, Ashok Kumar Agarwal, Tata Communications Transformation Services, Court, Court, Court, the High Court of Judicature at Allahabad, High Courts, the High Courts, the Central Board of Direct Taxes, Ashish Agarwal, Ashish Agarwal, AY1617, High Courts, The High Courts, Ashish Agarwal, Court, Court, Court, Ashish Agarwal, Court, TOLA, Additional Solicitor General of, e. The Finance Act, TOLA, Ashish Agarwal, TOLA, Court, Ashish Agarwal, Mr K Shivram, TOLA, TOLA, Court, Ashish Agarwal, the High Courts, Court, TOLA, Ashish Agarwal, Court, Court, Ashish Agarwal, Jindal Stainless Ltd, Amrit Banaspati Co. Ltd., Dena Bank, Constitution.3422, Elel Hotels & Investments Ltd v. Union of India, Mafatlal Industries Ltd v. 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Ltd., Municipal Committee, CIT, Shahzada Nand & Sons, T S Devinatha Nadar, Voltas Ltd., State of, CIT, Jargaon Electric Supply Co. Ltd., State, Kesoram Industries Ltd., Union of India, legislation.83, J K Synthetics Ltd., Court, CIT, SCC573[14, CIT, D38, CIT, Sun Engineering Works, Court, CIT, ITR, SC, CIT, MCD, SCC129[45, Union of India, Parliament, MCD, Court, b. Courts, Bank Ltd v. SIDCO Leathers Ltd, SIDCO Leathers Ltd, U P, State, Orissa v. M A Tulloch, Leather & Liquor Ltd., CTO, the Bengal Sales Tax Rules, the State Government, Court, Rupees, Page 72, Rupees, Regime Time, Ashish Agarwal, Court, Rupees, Rupees

GPE: C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., No.8978/2024, C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., No.9445/2024, C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., C.A., India, India, Commissioner.12, India, Substantial, India, India, Haryana, Bihar, Province, Bombay, India, Kerala, Kerala, K Upadhyaya, Gujarat, Kerala, Gujarat, Bombay, Karnataka

CARDINAL: 1, 112, 112, 3, 112, 4, 112, 5, 112, 6, 112, 112, 8, 112, 9, 112, 10, 112, 11, 112, 12, 112, 13, 112, 14, 112, 15, 112, 16, 112, 17, 112, 18, 112, 19, 112, 20, 112, 21, 112, 22, 112, 23, 112, 24, 112, 25, 112, 26, 112, 27, 112, 28, 112, 112, 30, 112, 31, 112, 32, 112, 39, 41, 50, 51, 59, 63, 66, 70 ii, 75, 33, 112, 86, 91, 96, 107, 34, 112, three, 147, 151, 147, 151, 147, 151, 112, 1, 2, 4, 2, 2, 2, 2, 2, 2, 2, 149, 1, one, 36, 112, one, 2, 1, 3, 1, 3, 1, 2, 1, 3, 1, 2, 37, 112, 1, 1, 11, 1, 12, 1, 13, 1 SCC72[5, 5, 38, 112, 15, 16, 17, 39, 112, 2, 40, 112, 147, 151, 41, 112, 19, 148, 1.—For, 2A, 5, 42, 112, 20, 148, 43, 112, fifty, 1, fifty, 1, 2, 1, 44, 112, 148A, 22, 148, 1, 148, 45, 112, 147, 151, 13, 25, 799, 664, 26, 36, 27, 66, 66, 34, 28, 80, 40, 49, 49, 29, 1, 46, 112, 28, 1., 28.2, one, 1, 47, 112, 28.4, 28.5, 6.1, 30, 112, 6.2, 6.2 Based, 1, 6.1, 1, 49, 112, 18, 50, 112, 19, 19, three, fifty, 51, 112, 149, 151, six, 1, 2, 2, 4, 4, 3, 5, 31.03.2018, 31.03.2022, 30.06.2021, 31.03.2023, 30.06.2021 31.03.2024, 112, four, 112, 112, 31, 12, 310, 32, 2, 5, 55, 112, 33, 3, 34, 5, 35, 2, 36, 37, 2, 56, 112, 24, 38, 39, 2, 19, 40, 3, 41, 42, 57, 112, three, 10, 43, 44, 4, 45, 1, 46, 2, 47, 1, 48, 49, 4, 58, 112, 28, 50, 1, 51, 4, 52, 53, 54, 59, 112, one, 55, 3, 56, 112, three, 58, 10, 59, 48, 60, 3, 4, 8, 61, 62, 1, 61, 112, three, three, 63, 11, 64, 66, 67, 1, 68, 6, 62, 112, 33, law.76, 69, 2 SCC723[6, 6, 70, 71, 3, 72, 9, 73, 20, 616, 75, 71, 63, 112, two, 29, 77, 2, 78, 79, 25, 80, 10, 81, 3, 82, 2, 64, 112, 16, 83, 11, 84, 1, 3, 85, 4, 112, two, 40, between two, 86, 48, 1, 9, 87, 88, 13, 4, 90, 91, 1, 66, 112, one, two, 67, 92, 2023, 93, 9, 94, 95, 4, 67, 112, one, two, two, two, 96, 10, 97, 34, 13, 98, 4, 99, 100, 1 SCC442[5, 68, 112, two, two, two, two, 101, 2, 102, 3, 103, 19, 69, 112, two, 149, 1, fifty, 105, 7, 106, 8, 70, 112, 1, 107, 5, 71, 112, two, one, 112, fifty, fifty, one, fifty, one, fifty, fifty, fifty, fifty, 149(1, 112, fifty, 1

PERSON: C.A. No.8634/2024, C.A. No.9253/2024, C.A. No.8692/2024, C.A. No.8729/2024, C.A. No.8951/2024 C.A. No.8952/2024, C.A. No.9285/2024, C.A. No.9825/2024, C.A. No.9365/2024 C.A., C.A. No.9801/2024, No.9497/2024 Page, JUDGMENT, Dhananjaya Y Chandrachud, C. Submissions, 110 Page, A. Background, Joint, Commissioner,11 Principal, Driveshafts, https://pib.gov.in/PressReleseDetail.aspx?.PRID=1607942, b. Notification No.20, c. Notification, Ct, Principal Director23, Mohan Kohli v. ACIT, Taneja v. ITO, Sudhesh Taneja, Mon Mohan Kohli, Sudesh Taneja, Mon Mohan Kohli, Percy Pardiwalla, Tushar Hemani, Saurabh Soparkar, Manish Shah, Darshan Patel, Suhrith Parthasarthy, Dharan Gandhi, Ved Jain, b. TOLA, c. Notification, g. TOLA, Legal Background i. Assessment, Bhikhabhai Prabhudas Parekh & Co., Thomas Cooley, Rai Ramkrishna, taxpayers.39, Thomas Cooley, Devi Harlalka, Addl ITO, E Alfred, Gullapalli Nageswara Rao v. State, Supp, Raghubar Dayal, Shanabhai Patel, Bench, Robert J Sas, Thayaballii Mulla, Jeevaji Kapasi, Onkarmal Meghraj, Premchandran Keezhoth, Anjum M.H. Ghaswala, Singhara Singh, Bench, Bench, Chhotobhai Jethabhai Patel, be.71, Debi v. ITO, Mansukhbhai Kanjibhai Shah, Brandy Syndicate v., Further, Muralilal, Mohammed Salim v., Supp, Hindustan Bulk Carriers, Bench, Mahaliram Ramjidas, Shiv Shanker, Sultana Begum, Prem Chand Jain, Chadavarkar Sita Ratna Rao v., Geeta v. State, Varadarajulu, Tamil Nadu, Zaverbhai Amaidas v. State, Lal Adukia v. Union, E. Reading, Biswanath Jhunjhunwalla, Venkataraman

WORK_OF_ART: Diary No 24653/2023, Section 148A. Conducting, 24 Notification No.20 of, State of Punjab, The Law of Taxation, 1967 SCC OnLine, 1967 SCC OnLine, Income Tax Act

QUANTITY: 35 i., 55 i. Assessment, 75 a. Finance Act, 99 a. Third

MONEY: 1 “, 148.(1

TIME: under this Act, some particular Act

ORDINAL: first, second, first, first, first, first, first, Second, Third, first, first, 4th, first, 15th, first, first

EVENT: Year Years Limitation

PRODUCT: g. Section 2 of TOLA, S G Mehta, SC352, workable87, Ashalata S Guram,95 Justice Sabyasachi Mukharji, Shiv Shanker,100

NORP: d., Kalawati, U P v., d., Ratan

FAC: Mohan Kumar Singhania v. Union of India

LOC: Gursahai Saigal, Gursahai Saigal