COMMISSIONER OF INCOME TAX-III vs. PVT. LTD

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ITA/943/2015HC Delhi11 December 20153 pages
AI SummaryDismissed

What did the High Court hold?

The High Court upheld the ITAT's decision, finding that since the searched premises were not of the Assessee and there was no connection established, the proceedings under Section 153A were invalid. This was considered a factual matter, not giving rise to a question of law.

What were the facts?

The Revenue appealed against an ITAT order that quashed proceedings under Section 153A. The ITAT held that the search under Section 132 was conducted at premises not belonging to the Assessee.

What were the issues?

Whether proceedings under Section 153A are valid when the search under Section 132 was not conducted at the Assessee's premises.

Which sections of the Income-tax Act were involved?

Section 153A,Section 132

AI-generated summary — verify with the full judgment below

ITA 943-45/2015 Page 1 of 3

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 23. +

ITA 943/2015

COMMISSIONER OF INCOME TAX-III ..... Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel with Mr Raghvendra Singh, Junior Standing Counsel, Mr Sharad Agarwal and Mr Shikhar Garg, Advocates.

versus

SARVMANGALAM BUILDERS & DEVELOPERS PVT. LTD.

..... Respondent

WITH 24. +

ITA 944/2015

COMMISSIONER OF INCOME TAX-III ..... Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel with Mr Raghvendra Singh, Junior Standing Counsel, Mr Sharad Agarwal and Mr Shikhar Garg, Advocates.

versus

SARVMANGALAM BUILDERS & DEVELOPERS PVT. LTD.

..... Respondent

AND 25. +

ITA 945/2015

COMMISSIONER OF INCOME TAX-III ..... Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel with Mr Raghvendra Singh, Junior Standing Counsel, Mr Sharad Agarwal and Mr Shikhar Garg, Advocates. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 21:46:16

ITA 943-45/2015 Page 2 of 3

versus

SARVMANGALAM BUILDERS & DEVELOPERS PVT.LTD.

..... Respondent

CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU

O R D E R %

11.12.2015 CM No.30416/2015 in ITA 943/2015 CM No.30419/2015 in ITA 945/2015

1.

Allowed, subject to all just exception. 2. The applications stand disposed of. CM No.30417/2015 in ITA 943/2015 CM No.30418/2015 in ITA 944/2015 CM No.30420/2015 in ITA 945/2015

3.

For the reasons stated in the applications, the delay of 380 days in re- filing the appeals is condoned. 4. The applications stand disposed of. ITA Nos.943/2015, 944/2015 & ITA 945/2015 5. The Revenue has filed these appeals against the common order dated 14th March, 2014 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA Nos.196 to 198/Del/2011 for the Assessment Years (‘AY’) 2002-03 to 2004- This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 21:46:16

ITA 943-45/2015 Page 3 of 3

5.

6. The short point arises for consideration whether the ITAT erred in holding that the proceedings under Section 153A of the Act initiated against the Assessee was bad in law since the premises which were searched under Section 132 were not of the Assessee. 7. The ITAT has noted as a matter of fact that the premises that was searched i.e. 3rd Floor, Global Arcade, M. G. Road, Gurgaon was not of the Assessee. There was nothing on record to connect the Assessee with the premises searched. Therefore, qua the Assessee, the proceedings under Section 153 A was invalid. This being a factual aspect, no question of law arises. 8. The appeals are dismissed.

S.MURALIDHAR, J

VIBHU BAKHRU, J DECEMBER 11, 2015 MK This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 21:46:16

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