Commissioner of Income Tax & Anr. v. S.M. Kamal Pasha

1. FACTS OF THE CASE

Revenue’s RP 737/2022 sought review of the 2 August 2022 order in ITA 155/2017. IA 1/2023 sought recall of the 3 March 2023 order and restoration; IA 2/2023 sought condonation of delay in that recall application.

Source: PDF p. 2

2. DISCUSSION BY THE COURT

At the application hearing the Court was told of Abhisar Buildwell, reported in(2024)2 SCC 433, on incriminating search material under section 153 A. It recorded that the earlier Division Bench had reached the same conclusion and saw no merits ground for review or purpose in issuing notice on IA 2/2023.

Source: PDF p. 3

3. JUDICIAL DECISION

Pending applications were rejected and, consequently, the review petition was rejected.

Source: PDF p. 3

4. OUTCOME

Revenue obtained neither recall nor review; the earlier conclusion remained undisturbed.

Source: PDF p. 3

5. Expert Comments

AKHB editorial analysis, distinct from the Court’s findings.

The procedural dates serve different functions

The review prayer targets 2 August 2022; the recall and delay applications concern 3 March 2023. Combining them into one order date would obscure what relief Revenue actually sought.

Source: PDF p. 2

Keep the section 153 A observation within this review record

The Court used the reported Supreme Court development to explain why review lacked merit. This short order gives no assessment-year or abatement facts and is not presented as a comprehensive rule governing every search assessment.

Source: PDF p. 3

Do not invent condonation or fresh merits adjudication

The Court rejected the applications and review. It did not condone delay and reopen the assessment, nor did it order a fresh search assessment or quantify any deletion.

Source: PDF p. 3