M/S. AMR INFRASTRUCTURE LTD.,NEW DELHI vs. ACIT, NEW DELHI
What did the Tribunal hold?
The Tribunal found that due to the assessee's non-compliance, complete records were not brought on record. Therefore, the matter was remanded back to the AO to complete the assessment de novo, correlating additions with the seized material.
What were the facts?
A search and seizure action was conducted in the Earth Group of cases, leading to the seizure of documents belonging to the assessee company. The assessee failed to comply with notices issued by the Assessing Officer (AO) and the Commissioner of Income Tax (Appeals).
What were the issues?
Whether the assessment can be completed de novo due to the assessee's non-compliance with notices and the need to correlate seized material with additions.
Which sections of the Income-tax Act were involved?
Section 132,Section 276D
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: Sh. Amit ShuklaDr. B. R. R. Kumar
Heard together (7 matters)
Read from the judgment's own cause title. This page is filed under one of them.
The present appeals have been filed by the assessee against the orders of ld. CIT(A)-31, New Delhi dated 09.11.2016.
Since, the issues involved in all these appeals are common which were heard together. to 863/Del/2017 2 AMR Infrastructure Ltd.
A search & seizure action u/s 132 of the Income Tax Act, 1961 was carried out in Earth Group of cases on 16.01.2013. During the course of search action, various documents belonging to the assessee company were found and seized. During the proceedings before the AO, the assessee has not complied to the notices issued by the AO. Further, even before the ld. CIT (A), there was no compliance on the part of the assessee.
From the record, we find that the revenue has initiated prosecution proceedings u/s 276D of the Income Tax Act. On going through the Assessment Order, we find that owing to the non-compliance, the complete records and facts have not been brought on record.
Hence, in the interest in the justice, we hereby remand the matter back to the file of the AO to complete the assessment de novo correlating additions the material found and seized during the search proceedings. The AO may invoke various provisions of the Income Tax Act as deemed fit to ensure the compliance of the assessee to the notices issued.
In the result, all the appeals of the assessee are allowed for statistical purposes. Order Pronounced in the Open Court on 24/08/2021.
More judgments on Section 132
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Ashok Singh, Jaipur vs ACIT, Circle-2 Jaipur, JaipurITA 1540/JPR/2025[2015-16]Status: Disposed21 Oct 2026AY 2015-16
- Hemal Paresh Madeka, Rajkot vs Asst.Commissioner of Income Tax…ITA 955/RJT/2026[2020-21]Status: Disposed19 Oct 2026AY 2020-21
- Venish Vinodray Lalani, Rajkot vs Income Tax Officer, MorbiITA 197/RJT/2026[2019-20]Status: Disposed19 Oct 2026AY 2019-20
- Naresh Chandra Khattar, Agra vs ITO Ward-1(1)(2), AgraITA 475/AGR/2026[2019-20]Status: Disposed16 Oct 2026AY 2019-20
Recent GST High Court judgments
Search GST case law →- Ganesh Trimbak Saraf And Another vs. The State Of Maharashtra And AnotherBombay · 26 Oct 2026
- M/S. Vajram Infra Material Industries vs. The State Of Andhra PradeshAndhra Pradesh · 26 Oct 2026
- Tyre Center vs. The Superintendent Of CGSTAndhra Pradesh · 26 Oct 2026
- M/S Monolith Resorts Private Limited vs. The CommissionerUttarakhand · 26 Oct 2026
- Sutlej Textiles And Industries Limited vs. Union Of INDIARajasthan · 26 Oct 2026