11 Referring to Sr.No. 12 in Pr. CIT v. M/s Sunshine Import and Export Pvt. Ltd. (Bombay HC)

424 ITR 195High Court2020#17904 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2021 to 2024.

Sections most often in play

Section 115JBSection 143(3)Section 144BSection 144C(3)Section 201(1A)Section 234CSection 32(1)(ii)Section 37(1)

Judgments citing 11 Referring to Sr.No. 12 in Pr. CIT v. M/s Sunshine Import and Export Pvt. Ltd. (Bombay HC)

Shree Cement Limited, Beawar vs. National Faceless Assessment Centre, Delhi

In the result, the appeal of the Revenue in ITA No

ITA 500/JPR/2023[215-16]Status: DisposedITAT Jaipur21 Feb 2024

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…an Son (2008) 300 ITR 157 (Mad.) affirmed by Apex Court in (2013) 352 ITR 480 (SC): [Materials collected and the statement recorded during the survey u/s 133A are not conclusive piece of evidence by itself]  PCIT –vs.- Sunshine Import & Export P. Ltd. (2020) 424 ITR 195 (Bom.): [Statement recorded u/s 133A does not have any evidentiary value and that materials or information found in the course of survey proceedings could not be a basis for making any addition]  CIT –vs.- Dhingra Metal Works (2010) 328 ITR 384 (Del): [A.O. cannot make addition solely on the basis of the statement made during the course of surve…

Shree Cement Limited, Beawar vs. National Faceless Assessment Centre, Deputy Commissionerof Income Tax, Circle -2, Ajmer

In the result, the appeal of the Revenue in ITA No

ITA 496/JPR/2023[2016-17]Status: DisposedITAT Jaipur21 Feb 2024AY 2016-17

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…an Son (2008) 300 ITR 157 (Mad.) affirmed by Apex Court in (2013) 352 ITR 480 (SC): [Materials collected and the statement recorded during the survey u/s 133A are not conclusive piece of evidence by itself]  PCIT –vs.- Sunshine Import & Export P. Ltd. (2020) 424 ITR 195 (Bom.): [Statement recorded u/s 133A does not have any evidentiary value and that materials or information found in the course of survey proceedings could not be a basis for making any addition]  CIT –vs.- Dhingra Metal Works (2010) 328 ITR 384 (Del): [A.O. cannot make addition solely on the basis of the statement made during the course of surve…

M/S Atop Fasteners (P) Ltd., Chandigarh vs. DCIT, C-1(1), Chandigarh

ITA 1616/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh09 Mar 2022AY 2011-12
For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Sandeep Dahiya, CIT
Section 133ASection 250(6)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण च"डीगढ़ "यायपीठ च"डीगढ़ "यायपीठ ‘‘ए’’, च"डीगढ़ च"डीगढ़ "यायपीठ च"डीगढ़ च"डीगढ़ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील अपील संसंसंसं./ ITA No. 1616/CHD/2019 आयकर आयकर आयकर अपील अपील [Assessment Year 2011-12] M/s Atop Fasteners Pvt. Ltd., The DCIT, बनाम Plot No. 181, Industrial Area-II, Circle 1(1), VS Chandigarh. Chandigarh. "थायी लेखा सं./PAN /TAN No: AACCA4741P अपीलाथ"/Appellant ""यथ"/Responde…

DCIT CC 7(3), Mumbai vs. Sourabh Navalkishore Garg, Mumbai

The appeal of the revenue is dismissed

ITA 4130/MUM/2017[2011-12]Status: DisposedITAT Mumbai30 Jul 2021AY 2011-12

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () Dcit, Cc 7(3) Shri Sourabh Navalkishore Room No. 655 Vs. Garg, G-31, Flox Chambers, Aayakar Bhavan, Tata Road No.1, Opera House Mumbai – 400 020 Mumbai - 400004

For Appellant: Shri Dharmesh Shah, A.RFor Respondent: Shri T.S. Khalsa, D.R
Section 132Section 133ASection 143(3)

…ivities of the assessee. In fact, the aforesaid order of the Tribunal in the case of the aforementioned „sister concerns‟ of the assessee had thereafter been upheld by the Hon‟ble High Court of Bombay in Pr. CIT Vs. Sunshine Import and Export Pvt. Ltd. (2020) 424 ITR 195 (Bom), wherein the appeal filed by the revenue was dismissed. Accordingly, in the backdrop of our aforesaid observations, finding no infirmity in the very well reasoned and balanced view taken by the CIT(A), the present appeal filed by the revenue being absolutely bereft and devoid of any merit is dismissed. The Grounds of appeal Nos. 1 and 2 rai…

Jagdishkumar Madanlal Gupta, Mumbai vs. DCIT, Central Circle - 5(1), Mumbai

ITA 3458/MUM/2019[2013-14]Status: DisposedITAT Mumbai26 Jul 2021AY 2013-14

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

For Appellant: Dr. K. Shivaram, A.RFor Respondent: Shri Sunil Deshpande, D.R
Section 132(1)Section 143(3)Section 153ASection 68

…the statement of third party cannot be considered as incriminating documents. Without prejudice to above statement of the third party cannot be considered as incriminating and the ld AR relied on the decision of PCIT v. Sunshine Import & Export P. Ltd. [2020] 424 ITR 195 (Bom)(HC). 8. The ld AR finally submitted before the us that the order of ld CIT(A) affirming the order of AO may be set aside and the addition made may kindly be deleted for the want of proper and valid jurisdiction. 9. The ld DR on the other hand relied heavily on the order of ld. CIT(A) and submitted that the purpose of the search to cover s…