THE PR. COMMISSIONER OF INCOME TAX-CENTRAL-3 vs. ALLIED PERFUMERS PVT. LTD.

ITA/380/2019HC DelhiDLHC01001998201814 December 2020Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE SANJEEV NARULA6 pages
AI SummaryDismissed

What did the High Court hold?

The High Court upheld the ITAT's decision, stating that the assumption of jurisdiction under Section 153C was not sustainable as no incriminating material related to the assessee was found during the search.

What were the facts?

The Revenue appealed against an ITAT order that quashed assessments made under Section 153C. The ITAT found no incriminating material was seized during the search to justify the reassessment.

What were the issues?

Whether the assumption of jurisdiction by the Assessing Officer under Section 153C was valid when no incriminating material was found during the search operation pertaining to the assessee.

Which sections of the Income-tax Act were involved?

Section 153C,Section 132,Section 143(3),Section 260A,Section 68

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Cases cited in this judgment(2)Show list

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Cause title — parties, addresses and appearances
ITA 391/2019 & ITA 380/2019 Page 1 of 6 $~A-1 and A-11 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 14.12.2020 + ITA 391/2019 THE PR. COMMISSIONER OF INCOME TAX-CENTRAL-3 … Appellant Through: Mr. Abhishek Maratha, Senior Standing Counsel with Mr. Pratyash Gupta, Advocate. versus ALLIED PERFUMERS PVT. LTD. … Respondent Through: Mr. Ajit Kumar Jha, Advocate. WITH + ITA 380/2019 THE PR. COMMISSIONER OF INCOME TAX-CENTRAL-3 … Appellant Through: Mr. Abhishek Maratha, Senior Standing Counsel with Mr. Pratyash Gupta, Advocate. versus ALLIED PERFUMERS PVT. LTD. … Respondent Through: Mr. Ajit Kumar Jha, Advocate. CORAM: HON’BLE MR. JUSTICE MANMOHAN HON’BLE MR. JUSTICE SANJEEV NARULA ITA 391/2019 & ITA 380/2019 Page 2 of 6

(ORAL)

SANJEEV NARULA, J.

CM APPL. 17945/2019 (exemption) in ITA 391/2019

1.

Allowed, subject to all just exceptions.

2.

The application stands disposed of.

CM APPL. 17946/2019 (condonation of delay in re-filing) in

The order continues below.

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