210 Taxman 248 (SC) (v). CIT v. Dhingra Metal Works

74 Taxmann.com 224Income Tax Appellate Tribunal2016#10735 most cited

What is 210 Taxman 248 (SC) (v). CIT v. Dhingra Metal Works authority for?

Loose papers found during a survey under section 133A can constitute tangible material, and statements recorded during such surveys are admissible as evidence. However, these materials must be demonstrably linked to the assessee's income to be relied upon for reassessment.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2024.

Also referred to as

CIT v. Dhingra Metal Works · section 133A · loose papers · tangible material · survey · admissible evidence · reassessment · section 147 · summons under section 131

Sections most often in play

Section 131Section 133ASection 139(1)Section 147Section 148Section 44CSection 143(2)

Issues it is cited on

section 133a(3)(iii)section 44csummons under section 131kelvinatorlive linkpermanent establishmentloose paperstangible materialdouble taxationsection 133aservice of noticesection 44

Judgments citing 210 Taxman 248 (SC) (v). CIT v. Dhingra Metal Works

The Deputy Commissioner of Income Tax, Gandhinagar Circle, Gandhinagar vs. Shri Vitthalbhai Madhavlal Patel, Gandhinagar

In the result the appeal filed by the Assessee in ITA No

ITA 1358/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2013-14

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 133ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 1247 & 1358/Ahd/2019 Assessment Year. 2013-14 Shri Vithalbhai The DCIT, Madhavlal Patel Gandhinagar Circle, Plot No. 588, Vs Gandhinagar Sector No. 22, Gandhinagar-382022 Gujarat PAN: ACKPP7109B The DCIT, Shri Vithalbhai Gandhinagar Circle, Madhavlal Patel Gandhinagar Vs Plot No. 588, Sector No. 22, Gandhinagar-382022 Gujarat PAN: ACKPP7109B (Appellant) (Respondent) Assessee Represented: Shri Mehul K. Patel, Advocate Revenue Represented: Shri Hrish…

Shri Vitthalbhai Madhavlal Patel, Gandhinagar vs. The Deputy Commissioner of Income Tax, Gandhinagar Circle, Gandhinagar

In the result the appeal filed by the Assessee in ITA No

ITA 1247/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2013-14

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 133ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 1247 & 1358/Ahd/2019 Assessment Year. 2013-14 Shri Vithalbhai The DCIT, Madhavlal Patel Gandhinagar Circle, Plot No. 588, Vs Gandhinagar Sector No. 22, Gandhinagar-382022 Gujarat PAN: ACKPP7109B The DCIT, Shri Vithalbhai Gandhinagar Circle, Madhavlal Patel Gandhinagar Vs Plot No. 588, Sector No. 22, Gandhinagar-382022 Gujarat PAN: ACKPP7109B (Appellant) (Respondent) Assessee Represented: Shri Mehul K. Patel, Advocate Revenue Represented: Shri Hrish…

Springer Verlag Gmbh, New Delhi vs. DDIT, New Delhi

ITA 3660/DEL/2009[2002-03]Status: DisposedITAT Delhi04 Jan 2024AY 2002-03

Bench: G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Sanjeev Chaudhary, ARFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 131Section 133ASection 139(1)Section 143(2)Section 147Section 148Section 44C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 643 to 645/Del/2005 & 3660/Del/2009 Assessment Years: 1999-2000 to 2002-03 Springer Verlag GmbH, Versus DCIT, Circle 2(2), (formerly known as Springer International Taxation, Verlage GmbH & Co. KG), New Delhi. 906-907, Akashdeep Building, Barakhamba Road, New Delhi. PAN: AAOCS4799R (Appellant) (Respondent) Assessee by : Sh. Sanjeev Chaudhary, AR Revenue by : Sh. Sanjay Kumar, Sr. DR Date of hearing : 06.10.2023 Date of pronouncement: 04.01.2024 ORDER Captioned appeals…

Sprnger Verlag Gmbh vs. DDIT, Circle-2(2)

ITA 645/DEL/2005[2001-2002]Status: DisposedITAT Delhi04 Jan 2024AY 2001-2002

Bench: G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Sanjeev Chaudhary, ARFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 131Section 133ASection 139(1)Section 143(2)Section 147Section 148Section 44C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 643 to 645/Del/2005 & 3660/Del/2009 Assessment Years: 1999-2000 to 2002-03 Springer Verlag GmbH, Versus DCIT, Circle 2(2), (formerly known as Springer International Taxation, Verlage GmbH & Co. KG), New Delhi. 906-907, Akashdeep Building, Barakhamba Road, New Delhi. PAN: AAOCS4799R (Appellant) (Respondent) Assessee by : Sh. Sanjeev Chaudhary, AR Revenue by : Sh. Sanjay Kumar, Sr. DR Date of hearing : 06.10.2023 Date of pronouncement: 04.01.2024 ORDER Captioned appeals…

Springer Verlag Gmbh vs. DDIT, Circle-2(2)

ITA 644/DEL/2005[2000-2001]Status: DisposedITAT Delhi04 Jan 2024AY 2000-2001

Bench: G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Sanjeev Chaudhary, ARFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 131Section 133ASection 139(1)Section 143(2)Section 147Section 148Section 44C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 643 to 645/Del/2005 & 3660/Del/2009 Assessment Years: 1999-2000 to 2002-03 Springer Verlag GmbH, Versus DCIT, Circle 2(2), (formerly known as Springer International Taxation, Verlage GmbH & Co. KG), New Delhi. 906-907, Akashdeep Building, Barakhamba Road, New Delhi. PAN: AAOCS4799R (Appellant) (Respondent) Assessee by : Sh. Sanjeev Chaudhary, AR Revenue by : Sh. Sanjay Kumar, Sr. DR Date of hearing : 06.10.2023 Date of pronouncement: 04.01.2024 ORDER Captioned appeals…

Springer Verlag Gmbh vs. DDIT, Circle-2(2)

ITA 643/DEL/2005[1999-2000]Status: DisposedITAT Delhi04 Jan 2024AY 1999-2000

Bench: G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Sanjeev Chaudhary, ARFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 131Section 133ASection 139(1)Section 143(2)Section 147Section 148Section 44C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 643 to 645/Del/2005 & 3660/Del/2009 Assessment Years: 1999-2000 to 2002-03 Springer Verlag GmbH, Versus DCIT, Circle 2(2), (formerly known as Springer International Taxation, Verlage GmbH & Co. KG), New Delhi. 906-907, Akashdeep Building, Barakhamba Road, New Delhi. PAN: AAOCS4799R (Appellant) (Respondent) Assessee by : Sh. Sanjeev Chaudhary, AR Revenue by : Sh. Sanjay Kumar, Sr. DR Date of hearing : 06.10.2023 Date of pronouncement: 04.01.2024 ORDER Captioned appeals…

M/S. Bajrang Developers, Ahmedabad vs. The Asstt. Commissioner of Income Tax, Circle-3(3), Surat

In the result, grounds of appeal raised by the assessee are dismissed

ITA 1838/AHD/2016[2011-12]Status: DisposedITAT Surat11 Jan 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.1837 & 1838/AHD/2016 (AY 2010-11 & 11-12) (Hearing in Virtual Court) Bajarang Developers, The Assistant Commissioner of Kalpesh S.Doshi & Co., Income Tax, Circle-3(3), Surat. Vs Chartered Accountants, 608- 609, Pratiksha Complex, Mahalaxmi Paanch Rasta, Near plaid Cross Road, Ahmedabad – 380007. Appellant/ Revenue Respondent/ Assessee Assessee by None. Revenue by Mrs. Anupma Singla – Sr. DR 11/01/2022 Date of hearing 11 /01/2022 Date of pronouncement Order under sect…

M/S. Bajrang Developers, Ahmedabad vs. The Asstt. Commissioner of Income Tax, Circle-3(3), Surat

In the result, grounds of appeal raised by the assessee are dismissed

ITA 1837/AHD/2016[2010-11]Status: DisposedITAT Surat11 Jan 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.1837 & 1838/AHD/2016 (AY 2010-11 & 11-12) (Hearing in Virtual Court) Bajarang Developers, The Assistant Commissioner of Kalpesh S.Doshi & Co., Income Tax, Circle-3(3), Surat. Vs Chartered Accountants, 608- 609, Pratiksha Complex, Mahalaxmi Paanch Rasta, Near plaid Cross Road, Ahmedabad – 380007. Appellant/ Revenue Respondent/ Assessee Assessee by None. Revenue by Mrs. Anupma Singla – Sr. DR 11/01/2022 Date of hearing 11 /01/2022 Date of pronouncement Order under sect…

Summit India, New Delhi vs. ACIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 5798/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Jul 2019AY 2010-11

Bench: Shri O.P.Kant & Shri K. Narasimha Chary

For Appellant: ShriSatyenSethi, AdvocateFor Respondent: Shri N.K. Bansal, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DELHI BEFORE SHRI O.P.KANT, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A.No. 5798/Del/2015 Assessment Year: 2010-11 Summit India, vs ACIT, Circle-28(1), Z-48, Okhla Industrial Area, New Delhi. Phase-II, New Delhi. PAN AANFS4306C (Appellant) (Respondent) Appellant by: ShriSatyenSethi, Advocate Shri Arta Trana Panda, Advocate Respondent by: Shri N.K. Bansal, Sr. DR Date of hearing: 9/7/2019 Date of order : 23/7/2019 ORDER PER K. NARASIMHA CHARY, J.M. Aggrieved by the order dated 31.8.2015 in Appeal No.30/13-14 for the Assessment Year…

Valueline Equities P.Ltd, Mumbai vs. ITO 4(2)(2), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 4/MUM/2016[2010-11]Status: DisposedITAT Mumbai25 Oct 2017AY 2010-11

Bench: S/Shri B.R. Baskaran (Am) & Amarjit Singh (Jm)

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Before S/Shri B.R. Baskaran (AM) & Amarjit Singh (JM) I.T.A. No. 04/Mum/2016 (Assessment Year 2010-11) M/s. Valueline Equities ITO 4(2)(2) Pvt. Ltd. Vs. Aayakar Bhavan 405, Apeejay House M.K. Road 4th Floor, Bomay New Marine Lines Samachar Mumbai-4000020. Marg, Fort Mumbai-400 001. PAN : AAACS6107C (Appellant) (Respondent) Assessee by Shri Jitendra Jain Department by Ms. Pooja Swaroop Date of Hearing 12.10.2017 Date of Pronouncement 25.10.2017 O R D E R Per B.R. Baskaran (AM) :- The appeal of the assessee is directed against the order dated 19-02- 20…

210 Taxman 248 (SC) (v). CIT v. Dhingra Metal Works (74 Taxmann.com 224) — Cited in 10 Judgments | BharatTax