153C in Pepsi Foods (P) Ltd. v. ACIT

270 CTR 459High Court2014#15508 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2018.

Judgments citing 153C in Pepsi Foods (P) Ltd. v. ACIT

Skylark Build, Mumbai vs. Asst CIT Cen Cir 4(2), Mumbai

ITA 4370/MUM/2015[2007-08]Status: DisposedITAT Mumbai29 Aug 2018AY 2007-08

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…those documents. Consequently even the second essential requirement for assumption of jurisdiction under s. 153C of the Act was not met in the case of the two assessees.” 2.23. We observe that Hon'ble Delhi High Court in PEPSI FOODS PVT. LTD VS. ACIT (2014) 270 CTR 459(DEL) (Refer Page No. 601 to 608 of Cases relied upon by the Assessee Part 3) held as under:- 11. It is evident from the above satisfaction note that apart from saying that the documents belonged to the petitioner and that the AO is satisfied that it is a fit case for issuance of a notice under s. 153C, there is nothing which would indicate as…

Skylark Build, Mumbai vs. Asst CIT Cen Cir 4(2), Mumbai

ITA 3237/MUM/2015[2008-09]Status: DisposedITAT Mumbai29 Aug 2018AY 2008-09

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…those documents. Consequently even the second essential requirement for assumption of jurisdiction under s. 153C of the Act was not met in the case of the two assessees.” 2.23. We observe that Hon'ble Delhi High Court in PEPSI FOODS PVT. LTD VS. ACIT (2014) 270 CTR 459(DEL) (Refer Page No. 601 to 608 of Cases relied upon by the Assessee Part 3) held as under:- 11. It is evident from the above satisfaction note that apart from saying that the documents belonged to the petitioner and that the AO is satisfied that it is a fit case for issuance of a notice under s. 153C, there is nothing which would indicate as…

DCIT Cen Cir 4(2), Mumbai vs. Sudhakar M. Shetty, Mumbai

ITA 2906/MUM/2015[2011-12]Status: DisposedITAT Mumbai29 Aug 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…those documents. Consequently even the second essential requirement for assumption of jurisdiction under s. 153C of the Act was not met in the case of the two assessees.” 2.23. We observe that Hon'ble Delhi High Court in PEPSI FOODS PVT. LTD VS. ACIT (2014) 270 CTR 459(DEL) (Refer Page No. 601 to 608 of Cases relied upon by the Assessee Part 3) held as under:- 11. It is evident from the above satisfaction note that apart from saying that the documents belonged to the petitioner and that the AO is satisfied that it is a fit case for issuance of a notice under s. 153C, there is nothing which would indicate as…

DCIT, New Delhi vs. M/S. Moon Buildtech Pvt. Ltd., New Delhi

In the result, I.T.A. Nos

ITA 416/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Mar 2016AY 2010-11

Bench: Shri J.S. Reddy & Shri Sudhanshu Srivastava

For Appellant: Shri Anil Jain, CAFor Respondent: Ms Nirupma Kotru, CIT DR
Section 132Section 139Section 153C

…elong to the third party i.e. M/s Moon Buildtech Pvt. Ltd. which is the basic condition as observed from the language of the section 153C. The Ld. AR further submitted that the Hon’ble Delhi High Court has held in the case of Pepsi Foods Pvt. Ltd. vs. AC1T 270 CTR 459 that before initiating proceedings u/s 153C, the AO of the searched party has to be satisfied that the documents seized belong to person other than the searched person. It is only then that the AO of the searched person can hand over the documents to the AO having jurisdiction over the other person. In light of the decision of the Hon’ble Delh…

Moon Buildtech Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, I.T.A. Nos

ITA 203/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Mar 2016AY 2010-11

Bench: Shri J.S. Reddy & Shri Sudhanshu Srivastava

For Appellant: Shri Anil Jain, CAFor Respondent: Ms Nirupma Kotru, CIT DR
Section 132Section 139Section 153C

…elong to the third party i.e. M/s Moon Buildtech Pvt. Ltd. which is the basic condition as observed from the language of the section 153C. The Ld. AR further submitted that the Hon’ble Delhi High Court has held in the case of Pepsi Foods Pvt. Ltd. vs. AC1T 270 CTR 459 that before initiating proceedings u/s 153C, the AO of the searched party has to be satisfied that the documents seized belong to person other than the searched person. It is only then that the AO of the searched person can hand over the documents to the AO having jurisdiction over the other person. In light of the decision of the Hon’ble Delh…

Moon Buildtech Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, I.T.A. Nos

ITA 202/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Mar 2016AY 2009-10

Bench: Shri J.S. Reddy & Shri Sudhanshu Srivastava

For Appellant: Shri Anil Jain, CAFor Respondent: Ms Nirupma Kotru, CIT DR
Section 132Section 139Section 153C

…elong to the third party i.e. M/s Moon Buildtech Pvt. Ltd. which is the basic condition as observed from the language of the section 153C. The Ld. AR further submitted that the Hon’ble Delhi High Court has held in the case of Pepsi Foods Pvt. Ltd. vs. AC1T 270 CTR 459 that before initiating proceedings u/s 153C, the AO of the searched party has to be satisfied that the documents seized belong to person other than the searched person. It is only then that the AO of the searched person can hand over the documents to the AO having jurisdiction over the other person. In light of the decision of the Hon’ble Delh…

153C in Pepsi Foods (P) Ltd. v. ACIT (270 CTR 459) — Cited in 6 Judgments | BharatTax