ACIT, CC-2, CHANDIGARH vs. M/S TJR PROPERTIES PVT. LTD., CHANDIGARH
What did the Tribunal hold?
The Tribunal held that the assessment under Section 153A was invalid as no proper search or panchnama was conducted in the name of the assessee company. Regarding the additions under Section 68, the Tribunal found that the CIT(A) had rightly deleted them as the assessee had provided sufficient documentary evidence and the AO had failed to rebut it.
What were the facts?
The assessee's appeal (ITA No. 3/CHD/2023) and the Revenue's appeal (ITA No. 144/CHD/2023) relate to assessment year 2014-15. The primary issue in the assessee's appeal concerns the validity of assessment proceedings initiated under Section 153A without a valid search or panchnama. The Revenue's appeal challenges the deletion of additions made under Section 68.
What were the issues?
Whether assessment proceedings under Section 153A are valid without a search and panchnama in the assessee's name. Whether additions under Section 68 are justified when the assessee provides satisfactory documentary evidence.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(8)Show listHide 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.
- CIT v. Kabul Chawla3,235 citing61 Taxmann.com 412 · 2016 · HC · Read judgment
- CIT v. Sinhgad Technical Education Society1,589 citing96 Taxmann.com 468 · 2017 · SC
- Pr. CIT v. Meeta Gutgutia1,226 citing395 ITR 526 · 2017 · HC
- E.N. Gopakumar v. CIT428 citing75 Taxmann.com 215 · 2016 · HC · Read judgment
- CIT v. Raj Kumar Arora253 citing367 ITR 517 · 2014 · HC
- Pr. CIT v. Meeta Gutgutia137 citing257 Taxmann 441 · 2018 · SC
- 361 ITR 4056 citing361 ITR 405 · HC
- Delhi in Alankar Saphire Developers v. Dy. CIT6 citing184 ITD 847 · 2020 · ITAT
Income Tax Appellate Tribunal, CHANDIGARH
Before: SHRI A.D.JAIN & SHRI VIKRAM SINGH YADAV
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
PER A.D.JAIN, VICE PRESIDENT
ITA No.3/CHD/2023 and ITA No.144/CHD/2023 are cross appeals filed by the assessee and the Revenue,
ITA 3 &144/CHD/2023 A.Y. 2014-15 2
respectively, against the order dated 15.12.2022 pa
The order continues below.
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