PR. COMMISSIONER OF INCOME TAX, DELHI - 02 vs. BEST INFRASTRUCTURE INDIA (P) LTD

PDF · subscribers
ITA/869/2017HC DelhiDLHC01325356201713 October 2017Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court agreed with the ITAT's conclusion that the seized material was not incriminating, and therefore, the assumption of jurisdiction under Section 153A was erroneous. No substantial question of law arose.

What were the facts?

The Revenue appealed against an ITAT order that held the assumption of jurisdiction under Section 153A of the Income Tax Act was erroneous. The ITAT found that the material seized during the search was not 'incriminating'.

What were the issues?

Whether the ITAT erred in holding that the assumption of jurisdiction under Section 153A was erroneous due to non-incriminating seized material.

Which sections of the Income-tax Act were involved?

Section 153A,Section 260A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 19 +

ITA 869/2017

PR. COMMISSIONER OF INCOME TAX, DELHI – 02

..... Appellant Through: Mr. Rahul Kaushik, Senior standing counsel.

versus

BEST INFRASTRUCTURE INDIA (P) LTD. ..... Respondent Through: Mr. Ved Jain with Mr. Pranjal Srivastava and Ms. Devina Sharma, Advocates.

CORAM: JUSTICE S. MURALIDHAR JUSTICE PRATHIBA M. SINGH

O R D E R %

13.10.2017 CM APPL 36953/2017 (exemption) 1. Allowed subject to all just exceptions.

CM APPL 36954/2017 (delay of 12 days in filing) 2. For the reasons stated therein, this application is allowed. The delay of 12 days in filing the appeal is condoned.

ITA 869/2017 3. This appeal, under Section 260A of the Income Tax Act, 1961 (‘Act’), is directed against the impugned order dated 8th February 2017 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 2742/Del/2014 for the

ITA 869/2017

Page 1 of 2

Assessment Year (‘AY’) 2008-09.

4.

The question sought to be urged by the Revenue is whether the ITAT erred in holding that the assumption of jurisdiction under Section 153 A of the Act was erroneous inasmuch as the material seized during the search was not ‘incriminating'?

5.

It is seen that the ITAT has come to the above conclusion by relying on the decision of this Court in Commissioner of Income Tax v. Kabul Chawla [2016] 380 ITR 573 (Del). The ITAT has, in the impugned order, discussed in detail the 'materials’ seized during the course of search and has concluded that it was not incriminating.

6.

Having been shown the same material by the learned counsel for the Revenue, the Court too is unable to come to a different conclusion. No substantial question of law arises from the impugned order of the ITAT.

7.

The appeal is dismissed.

S. MURALIDHAR, J.

PRATHIBA M. SINGH, J. OCTOBER 13, 2017 Rm

ITA 869/2017

Page 2 of 2

More judgments on Section 153A

All 18,957 judgments and leading authorities on Section 153A →

Recent GST High Court judgments

Search GST case law →