PRINCIPAL COMMISSIONER OF INCOME-TAX-CENTRAL CIRCLE-I, vs. SHRI VIJAY KUMAR KATARIA

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ITA/263/2016HC DelhiDLHC01109517201625 April 2016Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court found that no substantial question of law arose in these appeals. It followed its previous decision in CIT v. Kabul Chawla, which held that Section 153A proceedings are invalid without incriminating material.

What were the facts?

The Revenue filed four appeals against a common ITAT order. The ITAT had relied on a High Court decision stating that proceedings under Section 153A are vitiated if no incriminating material is found during a search.

What were the issues?

Whether proceedings under Section 153A of the Income Tax Act are valid when no incriminating material is found during a search operation.

Which sections of the Income-tax Act were involved?

Section 153A

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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.

u $~ * 3-6 + + + IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 263/2016 PRINCIPAL COMMISSIONER OF INCOME-TAX-CENTRAL CIRCLE-L .....Appellant Throughi Mr. Dileep Shivpuri, Senior Standing counsel & Mr. Sanjay Kumar Junior Standing counsel versus SHRIVIJAY KUMAR KATARIA Respondent With ITA 264/2016 PRINCIPAL COMMISSIONER. OF INCOME-TAX-CENTRAL CIRCLE-I, Appellant Through: Mr. Dileep Shivpuri, Senior Standing counsel & Mr. Sanjay Kumar Junior Standing counsel versus SHRI VIJAY KUMAR KATARIA Respondent With ITA 265/2016 PRINCIPAL COMMISSIONER OF INCOME-TAX-CENTRAL CIRCLE-I, Appellant Through: Mr. Dileep Shivpuri, Senior Standing counsel & Mr. Sanjay Kumar Junior Standing counsel versus ITA Nos. 263,264,265 & 266/2016 Page 1 of 3 Digitally Signed By:AMULYA Signature Not Verified

SHRIVIJAY KUMAR KATARIA Respondent And + ITA 266/2016 PRINCIPAL COMMISSIONER OF INCOME-TAX-CENTRAL CIRCLE-I, Appellant Through; Mr. Dileep Shivpuri, Senior Standing counsel & Mr. Sanjay Kumar Junior Standing counsel versus SHRI VIJAY KUMAR KATARIA Respondent CORAM: JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU ORDER o/o 25.04.2016 CM No. 14126 of 2016(exemDtionI in ITA 263 of 2016 CM No. 14127 of 2016(exemptionl in ITA 264 of 2016 CM No. 14128 of 2016rexemptionl in ITA 265 of 2016 1. Allowed subject to all just exceptions. ITA Nos. 263 of 2016. 264 of 2016.265 of 2016 & 266 of 2016 2. These four appeals preferred by the Revenue are directed against the common order dated 17^^ November 2015 passed by the Income Tax Appellate Tribunal (TTAT') in ITA Nos. 5473 to 5477/Del/2010 for the Assessment Years ('AYs') 2002-03 to 2007-08. ITA Nos. 263,264,265 & 266/2016 ^

3.

The ITAT has in the impugned order relied on the decision of this Court in CIT V. Kabul Chawla (2016) 380ITR 573(Del.) and held that since there was no incriminating material found during search qua the Assessee, the proceedings initiated under Section 153A of the Income Tax Act, 1961 stands vitiated. 4. Learned senior standing counsel for the Revenue states that the Revenue has gone in appeal before the Supreme Court against the aforementioned decision in CIT v. Kabul Chawla f^wprajand has therefore preferred these appeals. 5. Following the decision in Kabul Chawla (supra), this Court finds that no substantial question of law arises in these appc^^ls. 6. The appeals are accordingly dismissed. S.MURALIDHAR, J VIBHU BAKHRU, J APRIL 25,2016/mg ITA Nos. 263,264,265 & 266/2016 ^ ^

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