294 ITR 444 (Delhi) 4. CIT v. Deepak Aggarwal

308 ITR 116High Court2009#4842 most cited

What is 294 ITR 444 (Delhi) 4. CIT v. Deepak Aggarwal authority for?

A search is an invasion of privacy that should normally be continuous, with any hiatus requiring a plausible explanation. This principle is established by multiple High Court decisions.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Deepak Aggarwal · 308 ITR 116 · search and seizure · invasion of privacy · continuous search · hiatus in search · plausible reason · section 132 · section 143(3) · section 147 · section 148

Sections most often in play

Section 132Section 132(3)Section 132(4)Section 132(8A)Section 143(3)Section 147Section 148Section 153A

Judgments citing 294 ITR 444 (Delhi) 4. CIT v. Deepak Aggarwal

JCIT, New Delhi vs. M/S Surya Vinayak Industries Ltd. Amalgamated Company of Amalgamating Company M/S. Rim Zim Valley Products Pvt. Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3170/DEL/2011[2006-07]Status: DisposedITAT Delhi06 Oct 2015AY 2006-07

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…een passed on 24.12.2009 which was beyond time and deserves to be quashed as per the aforesaid referred to order dated 30.05.2014. The reliance was placed on the following case laws: " DCIT Vs Adolf Patric Pinto 284 ITR (A.T) 207 (SC). " CIT Vs Deepak Agarwal 308 ITR 116 (Del.) " CIT Vs White and White Mineral Pvt. Ltd. 330 ITR 172 (Raj) " CIT Vs O.P Mandora 94 DTR (Raj). 209 " ACIT Vs Shri Ram Lime Products Ltd. 2012 TIOL 329 ITAT Jodhpur " Rakesh Sareen Vs DCIT 2011 TIOL 185 HC- Mad-IT " CIT Vs Plastica Enterprises ITA 1211 (2008) Mum. " Rakesh Kuamr Jain Vs JCIT dated 25/9/2012 (Mad.) Tax Case 1240/06. 12. In…

JCIT, New Delhi vs. M/S Surya Vinayak Industries Ltd. Amalgamated Company of Amalgamating Company M/S. Rim Zim Valley Products Pvt. Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3167/DEL/2011[2003-04]Status: DisposedITAT Delhi06 Oct 2015AY 2003-04

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…een passed on 24.12.2009 which was beyond time and deserves to be quashed as per the aforesaid referred to order dated 30.05.2014. The reliance was placed on the following case laws: " DCIT Vs Adolf Patric Pinto 284 ITR (A.T) 207 (SC). " CIT Vs Deepak Agarwal 308 ITR 116 (Del.) " CIT Vs White and White Mineral Pvt. Ltd. 330 ITR 172 (Raj) " CIT Vs O.P Mandora 94 DTR (Raj). 209 " ACIT Vs Shri Ram Lime Products Ltd. 2012 TIOL 329 ITAT Jodhpur " Rakesh Sareen Vs DCIT 2011 TIOL 185 HC- Mad-IT " CIT Vs Plastica Enterprises ITA 1211 (2008) Mum. " Rakesh Kuamr Jain Vs JCIT dated 25/9/2012 (Mad.) Tax Case 1240/06. 12. In…

JCIT, New Delhi vs. M/S Surya Vinyak Industries Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3162/DEL/2011[2007-08]Status: DisposedITAT Delhi06 Oct 2015AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…een passed on 24.12.2009 which was beyond time and deserves to be quashed as per the aforesaid referred to order dated 30.05.2014. The reliance was placed on the following case laws: " DCIT Vs Adolf Patric Pinto 284 ITR (A.T) 207 (SC). " CIT Vs Deepak Agarwal 308 ITR 116 (Del.) " CIT Vs White and White Mineral Pvt. Ltd. 330 ITR 172 (Raj) " CIT Vs O.P Mandora 94 DTR (Raj). 209 " ACIT Vs Shri Ram Lime Products Ltd. 2012 TIOL 329 ITAT Jodhpur " Rakesh Sareen Vs DCIT 2011 TIOL 185 HC- Mad-IT " CIT Vs Plastica Enterprises ITA 1211 (2008) Mum. " Rakesh Kuamr Jain Vs JCIT dated 25/9/2012 (Mad.) Tax Case 1240/06. 12. In…

JCIT, New Delhi vs. M/S Surya Vinyak Industries Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3158/DEL/2011[2001-02]Status: DisposedITAT Delhi06 Oct 2015AY 2001-02

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…een passed on 24.12.2009 which was beyond time and deserves to be quashed as per the aforesaid referred to order dated 30.05.2014. The reliance was placed on the following case laws: " DCIT Vs Adolf Patric Pinto 284 ITR (A.T) 207 (SC). " CIT Vs Deepak Agarwal 308 ITR 116 (Del.) " CIT Vs White and White Mineral Pvt. Ltd. 330 ITR 172 (Raj) " CIT Vs O.P Mandora 94 DTR (Raj). 209 " ACIT Vs Shri Ram Lime Products Ltd. 2012 TIOL 329 ITAT Jodhpur " Rakesh Sareen Vs DCIT 2011 TIOL 185 HC- Mad-IT " CIT Vs Plastica Enterprises ITA 1211 (2008) Mum. " Rakesh Kuamr Jain Vs JCIT dated 25/9/2012 (Mad.) Tax Case 1240/06. 12. In…