(2009) 308 ITR 168 (Delhi) 3. CIT v. Sarb Consulate Marine Products (P.) Ltd.

294 ITR 444High Court2007#5754 most cited

What is (2009) 308 ITR 168 (Delhi) 3. CIT v. Sarb Consulate Marine Products (P.) Ltd. authority for?

Revocation of a prohibitory order does not constitute the execution of a search for the purpose of computing the period of limitation for assessment.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2020.

Also referred to as

CIT v. Sarb Consulate Marine Products P. Ltd. · 294 ITR 444 · search execution · prohibitory order · assessment limitation · revocation order · no asset seized · continuation of search

Judgments citing (2009) 308 ITR 168 (Delhi) 3. CIT v. Sarb Consulate Marine Products (P.) Ltd.

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

ITA 837/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2015-16

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…lowing judgments and also placed on records of copies of the judgments: 1. PCIT vs. PPC Business & Products (P.) Ltd. - (2017) 398 TTR 71 (Delhi) 2. CIT vs. S. K. Katyal - (2009) 308 ITR 168 (Delhi) 3. CIT vs. Sarb Consulate Marine Products (P.) Ltd. -(2007) 294 ITR 444 (Delhi) 4. CIT vs. Deepak Aggarwal - 308 ITR 116 (Del) 5. CIT vs. D. D. Axles (P.) Ltd. - 323 ITR 558 (Del) 6. A. Rakesk Kumar Jain vs. JCIT - (2013) 31 taxmann.com 312 (Madras) 7. ACIT vs. Shree Ram Lime Products Ltd. - 137 ITD 220 (Jodhpur) (SB) 8. Bharat Sekhsaria vs. DCIT - (2015) 60 taxmann.com 476 (Mumbai - Trib.) 9. DCIT vs. Sushil Kumar J…

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

ITA 836/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…lowing judgments and also placed on records of copies of the judgments: 1. PCIT vs. PPC Business & Products (P.) Ltd. - (2017) 398 TTR 71 (Delhi) 2. CIT vs. S. K. Katyal - (2009) 308 ITR 168 (Delhi) 3. CIT vs. Sarb Consulate Marine Products (P.) Ltd. -(2007) 294 ITR 444 (Delhi) 4. CIT vs. Deepak Aggarwal - 308 ITR 116 (Del) 5. CIT vs. D. D. Axles (P.) Ltd. - 323 ITR 558 (Del) 6. A. Rakesk Kumar Jain vs. JCIT - (2013) 31 taxmann.com 312 (Madras) 7. ACIT vs. Shree Ram Lime Products Ltd. - 137 ITD 220 (Jodhpur) (SB) 8. Bharat Sekhsaria vs. DCIT - (2015) 60 taxmann.com 476 (Mumbai - Trib.) 9. DCIT vs. Sushil Kumar J…

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

ITA 834/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…lowing judgments and also placed on records of copies of the judgments: 1. PCIT vs. PPC Business & Products (P.) Ltd. - (2017) 398 TTR 71 (Delhi) 2. CIT vs. S. K. Katyal - (2009) 308 ITR 168 (Delhi) 3. CIT vs. Sarb Consulate Marine Products (P.) Ltd. -(2007) 294 ITR 444 (Delhi) 4. CIT vs. Deepak Aggarwal - 308 ITR 116 (Del) 5. CIT vs. D. D. Axles (P.) Ltd. - 323 ITR 558 (Del) 6. A. Rakesk Kumar Jain vs. JCIT - (2013) 31 taxmann.com 312 (Madras) 7. ACIT vs. Shree Ram Lime Products Ltd. - 137 ITD 220 (Jodhpur) (SB) 8. Bharat Sekhsaria vs. DCIT - (2015) 60 taxmann.com 476 (Mumbai - Trib.) 9. DCIT vs. Sushil Kumar J…

DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD vs. SHRI DEEPAK KUMAR VASWANI,, AHMEDABAD

ITA 807/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…lowing judgments and also placed on records of copies of the judgments: 1. PCIT vs. PPC Business & Products (P.) Ltd. - (2017) 398 TTR 71 (Delhi) 2. CIT vs. S. K. Katyal - (2009) 308 ITR 168 (Delhi) 3. CIT vs. Sarb Consulate Marine Products (P.) Ltd. -(2007) 294 ITR 444 (Delhi) 4. CIT vs. Deepak Aggarwal - 308 ITR 116 (Del) 5. CIT vs. D. D. Axles (P.) Ltd. - 323 ITR 558 (Del) 6. A. Rakesk Kumar Jain vs. JCIT - (2013) 31 taxmann.com 312 (Madras) 7. ACIT vs. Shree Ram Lime Products Ltd. - 137 ITD 220 (Jodhpur) (SB) 8. Bharat Sekhsaria vs. DCIT - (2015) 60 taxmann.com 476 (Mumbai - Trib.) 9. DCIT vs. Sushil Kumar J…

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI ASHOK SUNDERDAS VASWANI, AHMEDABAD

ITA 806/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…lowing judgments and also placed on records of copies of the judgments: 1. PCIT vs. PPC Business & Products (P.) Ltd. - (2017) 398 TTR 71 (Delhi) 2. CIT vs. S. K. Katyal - (2009) 308 ITR 168 (Delhi) 3. CIT vs. Sarb Consulate Marine Products (P.) Ltd. -(2007) 294 ITR 444 (Delhi) 4. CIT vs. Deepak Aggarwal - 308 ITR 116 (Del) 5. CIT vs. D. D. Axles (P.) Ltd. - 323 ITR 558 (Del) 6. A. Rakesk Kumar Jain vs. JCIT - (2013) 31 taxmann.com 312 (Madras) 7. ACIT vs. Shree Ram Lime Products Ltd. - 137 ITD 220 (Jodhpur) (SB) 8. Bharat Sekhsaria vs. DCIT - (2015) 60 taxmann.com 476 (Mumbai - Trib.) 9. DCIT vs. Sushil Kumar J…

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI RAJESH SUNDERDAS VASWANI, AHMEDABAD

ITA 805/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…lowing judgments and also placed on records of copies of the judgments: 1. PCIT vs. PPC Business & Products (P.) Ltd. - (2017) 398 TTR 71 (Delhi) 2. CIT vs. S. K. Katyal - (2009) 308 ITR 168 (Delhi) 3. CIT vs. Sarb Consulate Marine Products (P.) Ltd. -(2007) 294 ITR 444 (Delhi) 4. CIT vs. Deepak Aggarwal - 308 ITR 116 (Del) 5. CIT vs. D. D. Axles (P.) Ltd. - 323 ITR 558 (Del) 6. A. Rakesk Kumar Jain vs. JCIT - (2013) 31 taxmann.com 312 (Madras) 7. ACIT vs. Shree Ram Lime Products Ltd. - 137 ITD 220 (Jodhpur) (SB) 8. Bharat Sekhsaria vs. DCIT - (2015) 60 taxmann.com 476 (Mumbai - Trib.) 9. DCIT vs. Sushil Kumar J…

SHRI DEEPAK BUDHARMAL VASWANI,,AHMEDABAD vs. DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD

ITA 461/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…lowing judgments and also placed on records of copies of the judgments: 1. PCIT vs. PPC Business & Products (P.) Ltd. - (2017) 398 TTR 71 (Delhi) 2. CIT vs. S. K. Katyal - (2009) 308 ITR 168 (Delhi) 3. CIT vs. Sarb Consulate Marine Products (P.) Ltd. -(2007) 294 ITR 444 (Delhi) 4. CIT vs. Deepak Aggarwal - 308 ITR 116 (Del) 5. CIT vs. D. D. Axles (P.) Ltd. - 323 ITR 558 (Del) 6. A. Rakesk Kumar Jain vs. JCIT - (2013) 31 taxmann.com 312 (Madras) 7. ACIT vs. Shree Ram Lime Products Ltd. - 137 ITD 220 (Jodhpur) (SB) 8. Bharat Sekhsaria vs. DCIT - (2015) 60 taxmann.com 476 (Mumbai - Trib.) 9. DCIT vs. Sushil Kumar J…

SHRI RAJESH SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

ITA 457/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…lowing judgments and also placed on records of copies of the judgments: 1. PCIT vs. PPC Business & Products (P.) Ltd. - (2017) 398 TTR 71 (Delhi) 2. CIT vs. S. K. Katyal - (2009) 308 ITR 168 (Delhi) 3. CIT vs. Sarb Consulate Marine Products (P.) Ltd. -(2007) 294 ITR 444 (Delhi) 4. CIT vs. Deepak Aggarwal - 308 ITR 116 (Del) 5. CIT vs. D. D. Axles (P.) Ltd. - 323 ITR 558 (Del) 6. A. Rakesk Kumar Jain vs. JCIT - (2013) 31 taxmann.com 312 (Madras) 7. ACIT vs. Shree Ram Lime Products Ltd. - 137 ITD 220 (Jodhpur) (SB) 8. Bharat Sekhsaria vs. DCIT - (2015) 60 taxmann.com 476 (Mumbai - Trib.) 9. DCIT vs. Sushil Kumar J…

SHRI ASHOK SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

ITA 456/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…lowing judgments and also placed on records of copies of the judgments: 1. PCIT vs. PPC Business & Products (P.) Ltd. - (2017) 398 TTR 71 (Delhi) 2. CIT vs. S. K. Katyal - (2009) 308 ITR 168 (Delhi) 3. CIT vs. Sarb Consulate Marine Products (P.) Ltd. -(2007) 294 ITR 444 (Delhi) 4. CIT vs. Deepak Aggarwal - 308 ITR 116 (Del) 5. CIT vs. D. D. Axles (P.) Ltd. - 323 ITR 558 (Del) 6. A. Rakesk Kumar Jain vs. JCIT - (2013) 31 taxmann.com 312 (Madras) 7. ACIT vs. Shree Ram Lime Products Ltd. - 137 ITD 220 (Jodhpur) (SB) 8. Bharat Sekhsaria vs. DCIT - (2015) 60 taxmann.com 476 (Mumbai - Trib.) 9. DCIT vs. Sushil Kumar J…

PR. COMMISSIONER OF INCOME TAX CENTRAL-3 vs. SANJAY JAIN

ITA/637/2016HC Delhi17 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 143Section 153ASection 260A

…decisions in G.M. Agadi v. The Commercial Tax Officer, Belgaum [1973] 32 STC 243 (Kar.); C. Balakrishnan Nair (Dr.) v. CIT (1999) 237 ITR 70 (Ker); CIT v. Mrs Sandhya P. Naik (2002) 253 ITR 534 (Bom); CIT v. Sarb Consulate Marine Products P. Ltd. (2007) 294 ITR 444; CIT v. Deepak Aggarwal (2009) 308 ITR 116 (Del.) as well as VLS Finance Ltd v. CIT (2007)289 ITR 286 (Del). The conclusions drawn by the Court in CIT v. S.K. Katyal (supra) were as under: ITA Nos.290/2016, 605 – 610 /2016, 637 – 641 /2016 & 850/2016 Page 15 of 23 26. These decisions clearly establish (i) a se…

PR. COMMISSIONER OF INCOME TAX CENTRAL -3 vs. SURYA VINAYAK INDUSTRIES LTD.

ITA/606/2016HC Delhi17 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 143Section 153ASection 260A

…decisions in G.M. Agadi v. The Commercial Tax Officer, Belgaum [1973] 32 STC 243 (Kar.); C. Balakrishnan Nair (Dr.) v. CIT (1999) 237 ITR 70 (Ker); CIT v. Mrs Sandhya P. Naik (2002) 253 ITR 534 (Bom); CIT v. Sarb Consulate Marine Products P. Ltd. (2007) 294 ITR 444; CIT v. Deepak Aggarwal (2009) 308 ITR 116 (Del.) as well as VLS Finance Ltd v. CIT (2007)289 ITR 286 (Del). The conclusions drawn by the Court in CIT v. S.K. Katyal (supra) were as under: ITA Nos.290/2016, 605 – 610 /2016, 637 – 641 /2016 & 850/2016 Page 15 of 23 26. These decisions clearly establish (i) a se…

PR. COMMISSIONR OF INCOME TAX CENTRAL-3 vs. PPC BUSINESS AND PRODUCTS PVT. LTD.

ITA/290/2016HC Delhi17 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 143Section 153ASection 260A

…decisions in G.M. Agadi v. The Commercial Tax Officer, Belgaum [1973] 32 STC 243 (Kar.); C. Balakrishnan Nair (Dr.) v. CIT (1999) 237 ITR 70 (Ker); CIT v. Mrs Sandhya P. Naik (2002) 253 ITR 534 (Bom); CIT v. Sarb Consulate Marine Products P. Ltd. (2007) 294 ITR 444; CIT v. Deepak Aggarwal (2009) 308 ITR 116 (Del.) as well as VLS Finance Ltd v. CIT (2007)289 ITR 286 (Del). The conclusions drawn by the Court in CIT v. S.K. Katyal (supra) were as under: ITA Nos.290/2016, 605 – 610 /2016, 637 – 641 /2016 & 850/2016 Page 15 of 23 26. These decisions clearly establish (i) a se…

PR. COMMISSIONER OF INCOME TAX CENTRAL-3 vs. J.H. BUSINESS INDIA PVT. LTD.

ITA/610/2016HC Delhi17 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 143Section 153ASection 260A

…decisions in G.M. Agadi v. The Commercial Tax Officer, Belgaum [1973] 32 STC 243 (Kar.); C. Balakrishnan Nair (Dr.) v. CIT (1999) 237 ITR 70 (Ker); CIT v. Mrs Sandhya P. Naik (2002) 253 ITR 534 (Bom); CIT v. Sarb Consulate Marine Products P. Ltd. (2007) 294 ITR 444; CIT v. Deepak Aggarwal (2009) 308 ITR 116 (Del.) as well as VLS Finance Ltd v. CIT (2007)289 ITR 286 (Del). The conclusions drawn by the Court in CIT v. S.K. Katyal (supra) were as under: ITA Nos.290/2016, 605 – 610 /2016, 637 – 641 /2016 & 850/2016 Page 15 of 23 26. These decisions clearly establish (i) a se…

PR. COMMISSIONER OF INCOME TAX CENTRAL-3 vs. SURYA VINAYAK INDUSTIRES LTD.

ITA/605/2016HC Delhi17 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 143Section 153ASection 260A

…decisions in G.M. Agadi v. The Commercial Tax Officer, Belgaum [1973] 32 STC 243 (Kar.); C. Balakrishnan Nair (Dr.) v. CIT (1999) 237 ITR 70 (Ker); CIT v. Mrs Sandhya P. Naik (2002) 253 ITR 534 (Bom); CIT v. Sarb Consulate Marine Products P. Ltd. (2007) 294 ITR 444; CIT v. Deepak Aggarwal (2009) 308 ITR 116 (Del.) as well as VLS Finance Ltd v. CIT (2007)289 ITR 286 (Del). The conclusions drawn by the Court in CIT v. S.K. Katyal (supra) were as under: ITA Nos.290/2016, 605 – 610 /2016, 637 – 641 /2016 & 850/2016 Page 15 of 23 26. These decisions clearly establish (i) a se…

PR. COMMISSIONER OF INCOME TAX CENTRAL-3 vs. SANJAY JAIN

ITA/638/2016HC Delhi17 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 143Section 153ASection 260A

…decisions in G.M. Agadi v. The Commercial Tax Officer, Belgaum [1973] 32 STC 243 (Kar.); C. Balakrishnan Nair (Dr.) v. CIT (1999) 237 ITR 70 (Ker); CIT v. Mrs Sandhya P. Naik (2002) 253 ITR 534 (Bom); CIT v. Sarb Consulate Marine Products P. Ltd. (2007) 294 ITR 444; CIT v. Deepak Aggarwal (2009) 308 ITR 116 (Del.) as well as VLS Finance Ltd v. CIT (2007)289 ITR 286 (Del). The conclusions drawn by the Court in CIT v. S.K. Katyal (supra) were as under: ITA Nos.290/2016, 605 – 610 /2016, 637 – 641 /2016 & 850/2016 Page 15 of 23 26. These decisions clearly establish (i) a se…

PR. COMMISSIONER OF INCOME TAX CENTRAL-3 vs. J.H. BUSINESS INDIA PVT. LTD.

ITA/640/2016HC Delhi17 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 143Section 153ASection 260A

…decisions in G.M. Agadi v. The Commercial Tax Officer, Belgaum [1973] 32 STC 243 (Kar.); C. Balakrishnan Nair (Dr.) v. CIT (1999) 237 ITR 70 (Ker); CIT v. Mrs Sandhya P. Naik (2002) 253 ITR 534 (Bom); CIT v. Sarb Consulate Marine Products P. Ltd. (2007) 294 ITR 444; CIT v. Deepak Aggarwal (2009) 308 ITR 116 (Del.) as well as VLS Finance Ltd v. CIT (2007)289 ITR 286 (Del). The conclusions drawn by the Court in CIT v. S.K. Katyal (supra) were as under: ITA Nos.290/2016, 605 – 610 /2016, 637 – 641 /2016 & 850/2016 Page 15 of 23 26. These decisions clearly establish (i) a se…

PR. COMMISSIONER OF INCOME TAX CENTRAL-3 vs. J.H. BUSINESS INDIA PVT. LTD.

ITA/850/2016HC Delhi17 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 143Section 153ASection 260A

…decisions in G.M. Agadi v. The Commercial Tax Officer, Belgaum [1973] 32 STC 243 (Kar.); C. Balakrishnan Nair (Dr.) v. CIT (1999) 237 ITR 70 (Ker); CIT v. Mrs Sandhya P. Naik (2002) 253 ITR 534 (Bom); CIT v. Sarb Consulate Marine Products P. Ltd. (2007) 294 ITR 444; CIT v. Deepak Aggarwal (2009) 308 ITR 116 (Del.) as well as VLS Finance Ltd v. CIT (2007)289 ITR 286 (Del). The conclusions drawn by the Court in CIT v. S.K. Katyal (supra) were as under: ITA Nos.290/2016, 605 – 610 /2016, 637 – 641 /2016 & 850/2016 Page 15 of 23 26. These decisions clearly establish (i) a se…

C.I.T vs. DEEPAK AGGARWAL

Appeals are dismissed

ITA/953/2008HC Delhi12 Aug 2008

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE RAJIV SHAKDHER

For Appellant: Mr R. D. Jolly with Mr Paras ChaudharyFor Respondent: Mr O. S. Bajpai
Section 132Section 158Section 158B

…aced have been found intact.‖ 3. The Tribunal, after considering the arguments advanced on the part of the Department as well as the assessee and after considering the decision of this Court in the case of CIT v. Sarb Consulate Marine Products P. Ltd.: 294 ITR 444, concluded that the revocation order did not amount to execution of a search as no asset was seized under that order and what happened was only the revocation of the prohibitory order passed earlier. The Tribunal found that in this situation, it could not be said that there was an execution of a search on 23.12.2000 so as to enable the rec…

C.I.T vs. DEEPAK AGGARWAL

Appeals are dismissed

ITA - 953 / 2008HC Delhi12 Aug 2008
For Appellant: Mr R. D. Jolly with Mr Paras ChaudharyFor Respondent: Mr O. S. Bajpai
Section 132Section 158Section 158B

…aced have been found intact.‖ 3. The Tribunal, after considering the arguments advanced on the part of the Department as well as the assessee and after considering the decision of this Court in the case of CIT v. Sarb Consulate Marine Products P. Ltd.: 294 ITR 444, concluded that the revocation order did not amount to execution of a search as no asset was seized under that order and what happened was only the revocation of the prohibitory order passed earlier. The Tribunal found that in this situation, it could not be said that there was an execution of a search on 23.12.2000 so as to enable the rec…

C.I.T vs. MANGLA MARBLES & GRANITE PVT LTD

Appeals are dismissed

ITA - 954 / 2008HC Delhi12 Aug 2008
For Appellant: Mr R. D. Jolly with Mr Paras ChaudharyFor Respondent: Mr O. S. Bajpai
Section 132Section 158Section 158B

…aced have been found intact.‖ 3. The Tribunal, after considering the arguments advanced on the part of the Department as well as the assessee and after considering the decision of this Court in the case of CIT v. Sarb Consulate Marine Products P. Ltd.: 294 ITR 444, concluded that the revocation order did not amount to execution of a search as no asset was seized under that order and what happened was only the revocation of the prohibitory order passed earlier. The Tribunal found that in this situation, it could not be said that there was an execution of a search on 23.12.2000 so as to enable the rec…

(2009) 308 ITR 168 (Delhi) 3. CIT v. Sarb Consulate Marine Products (P.) Ltd. (294 ITR 444) — Cited in 20 Judgments | BharatTax