1) Vijaybhai N. Chandrani v. ACIT

181 TTJ 562Income Tax Appellate Tribunal#23237 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2018 to 2018.

Judgments citing 1) Vijaybhai N. Chandrani v. ACIT

Kartikeyas Manganese & Iron Ores Private Limited, Bellary vs. DCIT, Bangalore

In the result, the assessee's appeals for Assessment Years 2008-09

ITA 832/BANG/2015[2008-09]Status: DisposedITAT Bangalore10 Apr 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri K.R. Pradeep, C.AFor Respondent: Shri K.V.Arvind, Standing Counsel for Dept
Section 132Section 143(3)Section 145(3)Section 153ASection 153C

…ands of any other assessee other than Bharat S Ghorpade. cannot be used in the case of the assessee as held in the following caselaws: 1) Vijaybhai N. Chandrani vs. ACIT - 333 ITR 436 - Guj HC (CLPB page 430/431) 2) Hon’ble Bangalore ITAT in Senate vs. DCIT - 181 TTJ 562 (CLPB page 436/446), 3) P.Srinivas Naik vs ACIT - 114 TTJ 856 - ITAT Bangalore (CLPB page 133/136) 4) PCIT vs Vinita Chaurasia - 394 ITR 758 - DEL HC (CLPB page 80/91) Since the department itself has held the material belongs to Bharat S Ghorpade no addition could be made in the hands of the assessee. Secondly the seized material A/BSG/01 & A/B…

Bmm Ispat Limited, Hospet vs. DCIT, Bangalore

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 779/BANG/2015[2008-09]Status: DisposedITAT Bangalore10 Apr 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri K.R. Pradeep, C.AFor Respondent: Shri K.V.Arvind, Standing Counsel for Dept
Section 132Section 143(3)Section 153ASection 153DSection 234BSection 234DSection 68

…has been held in the following case laws that unless 153C proceeding is done no assessment can be made based on seized material seized from third parties. 1) Vijaybhai N. Chandrani vs. ACIT - 333 ITR 436 - Guj HC 2) Hon’ble Bangalore ITAT in Senate vs. DCIT - 181 TTJ 562 3) P.Srinivas Naik vs ACIT - 114 TTJ 856 - ITAT Bangalore 4) PCIT vs Vinita Chaurasia - 394 ITR 758 - DEL HC There has been reference to statements on oath from Bharat S Ghorpade , Karthikeya M Ghorpade , Ambika Ghorpade and others. However no copies offering for cross examination. Said statements cannot be held against the assessee. In this cas…

Dinesh Kumar Singhi, Bangalore vs. DCIT, Bangalore

In the result, the assessee's appeal for Assessment Year 2011-12 is partly allowed

ITA 699/BANG/2015[2005-06]Status: DisposedITAT Bangalore10 Apr 2018AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri K.R. Pradeep, C.AFor Respondent: Shri K.V. Arvind, Standing Counsel for Dept
Section 10BSection 132Section 143(3)Section 148Section 153ASection 154

…he hands of the assessee. In the absence of proceedings u/s 153C no addition can be made in the hands of the assessee as held in the following case laws: 1) Vijaybhai N. Chandrani vs. ACIT - 333 ITR 436 - Guj HC. 2) Hon’ble Bangalore ITAT in Senate vs. DCIT - 181 TTJ 562. 3) P.Srinivas Naik vs ACIT - 114 TTJ 856 - ITAT Bangalore. 4) PCIT vs Vinita Chaurasia - 394 ITR 758 - DEL HC. 5) CIT & Anr vs Arpit Land Pvt Ltd & Anr - 98 CCH 63 - Bom HC. In view of the above, the addition made requires to be deleted in the interest of justice. On the issue of approval granted u/s 153D the assessee relies on the submission g…

1) Vijaybhai N. Chandrani v. ACIT (181 TTJ 562) — Cited in 3 Judgments | BharatTax