373 (Delhi-Trib), Satkar Fincap Ltd. v. ACIT CC-21, New Delhi

52 Taxmann.com 220High Court2014#1637 most cited

What is 373 (Delhi-Trib), Satkar Fincap Ltd. v. ACIT CC-21, New Delhi authority for?

For a valid assessment under Section 153C against an 'other person', the Assessing Officer's satisfaction note must explicitly identify seized documents or assets found during a search that specifically belong to that 'other person'. Mere association or relationship with the searched assessee, without specific findings of belonging documents or assets, is insufficient to assume jurisdiction.

69

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Satkar Fincap Ltd. · Section 153C · satisfaction note · seized documents · assets belonging to other person · search assessment · jurisdiction 153C · validity of notice

Sections most often in play

Section 101Section 102Section 124(3)Section 132Section 132ASection 139(1)Section 142(1)Section 143

Issues it is cited on

section 132(4a)(i)section 158bdsection 153c(1)satisfaction notesection 132(4a)section 292cdocuments seizedsection 132(1)section 34section 149block periodsection 132a

Judgments citing 373 (Delhi-Trib), Satkar Fincap Ltd. v. ACIT CC-21, New Delhi

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Chitravel Vetrimaran, Chennai

ITA 905/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Oct 2025AY 2019-20
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 250Section 271D

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्न IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं/.ITA Nos.904 & 905/CHNY/2025 निर्धारण वर्ष/Assessment Years: 2017-18 & 2019-20 The Deputy Commissioner of Income Tax, Central Circle - 2(2), Chennai. (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant by प्रत्यर्थी की ओर से/Respondent by : सुनवाई की तारीख/Date of Hearing : घोषणा की तारीख/Date of Pronouncement : Chitravel Vetrimaran, Vs. D-38, 2…

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Chitravel Vetrimaran, Chennai

ITA 904/CHNY/2025[2017-18]Status: DisposedITAT Chennai22 Oct 2025AY 2017-18
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 250Section 271D

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्न IN THE INCOME TAX APPELLATE TRIBUNAL‘B’ BENCH, CHEΝΝΑΙ श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं/.ITA Nos.904 & 905/CHNY/2025 निर्धारण वर्ष/Assessment Years: 2017-18 & 2019-20 The Deputy Commissioner of Income Tax, Central Circle - 2(2), Chennai. (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant by प्रत्यर्थी की ओर से/Respondent by : सुनवाई की तारीख/Date of Hearing : घोषणा की तारीख/Date of Pronouncement : Chitravel Vetrimaran, Vs. D-38, 2nd…

Afzal Alimohammad Latif, Mumbai vs. ACIT, Central Circle-4(4), Mumbai

In the result, the appeal filed by the assessee stands

ITA 6150/MUM/2024[2017-18]Status: DisposedITAT Mumbai11 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Hon'Ble Shri Prabhash Shankar

Section 132Section 132(4)Section 143(1)Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON'BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 6150/Mum/2024 (Assessment Year: 2017-18) Afzal Alimohammad Latif Vs. ACIT, CC-4(4) 198, Zulekha Manzil, Room No. 1922, 19th Kambekar St, Mohd Ali, Floor, Air India Bldg, Road, Mumbai – 400 003. Nariman Point, Mumbai. PAN/GIR No. AABPL8302M (Applicant) (Respondent) Assessee by Shri Tanzil Padvekar Revenue by Shri Rama Krishn Kedia, Sr. DR Date of Hearing 13.05.2025 Date of Pronouncement 11.06.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal…

Ags Developers Pvt Ltd, Jasola Delhi vs. Income Tax Officer Ward 1 (4), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 2185/DEL/2024[2008-2009]Status: DisposedITAT Delhi18 Oct 2024AY 2008-2009

Bench: Shri Kul Bharat[Assessment Year : 2008-09] Ags Developers Pvt.Ltd., Vs Ito, H.No.47, Pocket Ii, Ward -1(4), Near Appollo Hospital, Jasola, New Delhi. New Delhi-110076. Pan-Aafca1795G Appellant Respondent Appellant By Shri Sandeep Goel, Adv. Respondent By Shri Siddharth B.S. Meena, Sr.Dr Date Of Hearing 04.09.2024 Date Of Pronouncement 18.10.2024

Section 143(1)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2008-09] AGS Developers Pvt.Ltd., vs ITO, H.No.47, Pocket II, Ward -1(4), Near Appollo Hospital, Jasola, New Delhi. New Delhi-110076. PAN-AAFCA1795G APPELLANT RESPONDENT Appellant by Shri Sandeep Goel, Adv. Respondent by Shri Siddharth B.S. Meena, Sr.DR Date of Hearing 04.09.2024 Date of Pronouncement 18.10.2024 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee is directed against the order passed by Ld.CIT(A), National Faceless Appeal Centre (“NFAC”), Delhi dated 14.03…

Shri Vishnu Eatables India Ltd, Delhi vs. DCIT, Central Circle, Karnal

ITA 1444/DEL/2021[2013-14]Status: DisposedITAT Delhi27 Jun 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri V K Bindal, CAFor Respondent: Shri H.K Choudhary, CIT(DR)
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos. 3999 to 4004 /Del/2018 Assessment Years: 2008-09 & 2010-11 to 2014-15 M/s. Shri Vishnu Overseas (P) Ltd. The DCIT, Central Circle, Karnal Jind Road, Kaithal, Haryana 136027 C/o Vinod Kumar Bindal & Co. vs. Chartered Accountants, Shiv Sushil Bhawan, D-219, Vivek Vihar, Phase-1, New Delhi 110095 PAN AAFCS 0585 A (Appellant) (Respondent) ITA Nos. 1440 to 1444 /Del/2021 Assessment Years: 2008-09 to 2013-14 Shri Vishnu Eatables India Ltd., The DCIT, Cen…

Shri Vishnu Eatables India Ltd, Delhi vs. DCIT, Central Circle, Karnal

ITA 1443/DEL/2021[2011-12]Status: DisposedITAT Delhi27 Jun 2023AY 2011-12

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri V K Bindal, CAFor Respondent: Shri H.K Choudhary, CIT(DR)
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos. 3999 to 4004 /Del/2018 Assessment Years: 2008-09 & 2010-11 to 2014-15 M/s. Shri Vishnu Overseas (P) Ltd. The DCIT, Central Circle, Karnal Jind Road, Kaithal, Haryana 136027 C/o Vinod Kumar Bindal & Co. vs. Chartered Accountants, Shiv Sushil Bhawan, D-219, Vivek Vihar, Phase-1, New Delhi 110095 PAN AAFCS 0585 A (Appellant) (Respondent) ITA Nos. 1440 to 1444 /Del/2021 Assessment Years: 2008-09 to 2013-14 Shri Vishnu Eatables India Ltd., The DCIT, Cen…

Shri Vishnu Eatables India Ltd, Delhi vs. DCIT< Central Circle, Karnal

ITA 1442/DEL/2021[2010-11]Status: DisposedITAT Delhi27 Jun 2023AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri V K Bindal, CAFor Respondent: Shri H.K Choudhary, CIT(DR)
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos. 3999 to 4004 /Del/2018 Assessment Years: 2008-09 &amp; 2010-11 to 2014-15 M/s. Shri Vishnu Overseas (P) Ltd. The DCIT, Central Circle, Karnal Jind Road, Kaithal, Haryana 136027 C/o Vinod Kumar Bindal &amp; Co. vs. Chartered Accountants, Shiv Sushil Bhawan, D-219, Vivek Vihar, Phase-1, New Delhi 110095 PAN AAFCS 0585 A (Appellant) (Respondent) ITA Nos. 1440 to 1444 /Del/2021 Assessment Years: 2008-09 to 2013-14 Shri Vishnu Eatables India Ltd., The DCIT, Cen…

Shri Vishnu Eatables India Ltd, Delhi vs. DCIT, Central Circle, Karnal

ITA 1441/DEL/2021[2009-10]Status: DisposedITAT Delhi27 Jun 2023AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri V K Bindal, CAFor Respondent: Shri H.K Choudhary, CIT(DR)
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos. 3999 to 4004 /Del/2018 Assessment Years: 2008-09 &amp; 2010-11 to 2014-15 M/s. Shri Vishnu Overseas (P) Ltd. The DCIT, Central Circle, Karnal Jind Road, Kaithal, Haryana 136027 C/o Vinod Kumar Bindal &amp; Co. vs. Chartered Accountants, Shiv Sushil Bhawan, D-219, Vivek Vihar, Phase-1, New Delhi 110095 PAN AAFCS 0585 A (Appellant) (Respondent) ITA Nos. 1440 to 1444 /Del/2021 Assessment Years: 2008-09 to 2013-14 Shri Vishnu Eatables India Ltd., The DCIT, Cen…

Shri Vishnu Eatables India Ltd, Delhi vs. DCIT, Central Circle, Karnal

ITA 1440/DEL/2021[2008-09]Status: DisposedITAT Delhi27 Jun 2023AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri V K Bindal, CAFor Respondent: Shri H.K Choudhary, CIT(DR)
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos. 3999 to 4004 /Del/2018 Assessment Years: 2008-09 &amp; 2010-11 to 2014-15 M/s. Shri Vishnu Overseas (P) Ltd. The DCIT, Central Circle, Karnal Jind Road, Kaithal, Haryana 136027 C/o Vinod Kumar Bindal &amp; Co. vs. Chartered Accountants, Shiv Sushil Bhawan, D-219, Vivek Vihar, Phase-1, New Delhi 110095 PAN AAFCS 0585 A (Appellant) (Respondent) ITA Nos. 1440 to 1444 /Del/2021 Assessment Years: 2008-09 to 2013-14 Shri Vishnu Eatables India Ltd., The DCIT, Cen…

Shri Vishnu Overseas (P) Ltd., Kaithal vs. DCIT, Central Circle, Karnal

ITA 4004/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jun 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri V K Bindal, CAFor Respondent: Shri H.K Choudhary, CIT(DR)
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos. 3999 to 4004 /Del/2018 Assessment Years: 2008-09 &amp; 2010-11 to 2014-15 M/s. Shri Vishnu Overseas (P) Ltd. The DCIT, Central Circle, Karnal Jind Road, Kaithal, Haryana 136027 C/o Vinod Kumar Bindal &amp; Co. vs. Chartered Accountants, Shiv Sushil Bhawan, D-219, Vivek Vihar, Phase-1, New Delhi 110095 PAN AAFCS 0585 A (Appellant) (Respondent) ITA Nos. 1440 to 1444 /Del/2021 Assessment Years: 2008-09 to 2013-14 Shri Vishnu Eatables India Ltd., The DCIT, Cen…

Shri Vishnu Overseas (P) Ltd., Kaithal vs. DCIT, Central Circle, Karnal

ITA 4003/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Jun 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri V K Bindal, CAFor Respondent: Shri H.K Choudhary, CIT(DR)
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos. 3999 to 4004 /Del/2018 Assessment Years: 2008-09 &amp; 2010-11 to 2014-15 M/s. Shri Vishnu Overseas (P) Ltd. The DCIT, Central Circle, Karnal Jind Road, Kaithal, Haryana 136027 C/o Vinod Kumar Bindal &amp; Co. vs. Chartered Accountants, Shiv Sushil Bhawan, D-219, Vivek Vihar, Phase-1, New Delhi 110095 PAN AAFCS 0585 A (Appellant) (Respondent) ITA Nos. 1440 to 1444 /Del/2021 Assessment Years: 2008-09 to 2013-14 Shri Vishnu Eatables India Ltd., The DCIT, Cen…

Shri Vishnu Overseas (P) Ltd., Kaithal vs. DCIT, Central Circle, Karnal

ITA 4002/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Jun 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri V K Bindal, CAFor Respondent: Shri H.K Choudhary, CIT(DR)
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos. 3999 to 4004 /Del/2018 Assessment Years: 2008-09 &amp; 2010-11 to 2014-15 M/s. Shri Vishnu Overseas (P) Ltd. The DCIT, Central Circle, Karnal Jind Road, Kaithal, Haryana 136027 C/o Vinod Kumar Bindal &amp; Co. vs. Chartered Accountants, Shiv Sushil Bhawan, D-219, Vivek Vihar, Phase-1, New Delhi 110095 PAN AAFCS 0585 A (Appellant) (Respondent) ITA Nos. 1440 to 1444 /Del/2021 Assessment Years: 2008-09 to 2013-14 Shri Vishnu Eatables India Ltd., The DCIT, Cen…

Shri Vishnu Overseas (P) Ltd., Kaithal vs. DCIT, Central Circle, Karnal

ITA 4001/DEL/2018[2011-12]Status: DisposedITAT Delhi27 Jun 2023AY 2011-12

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri V K Bindal, CAFor Respondent: Shri H.K Choudhary, CIT(DR)
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos. 3999 to 4004 /Del/2018 Assessment Years: 2008-09 &amp; 2010-11 to 2014-15 M/s. Shri Vishnu Overseas (P) Ltd. The DCIT, Central Circle, Karnal Jind Road, Kaithal, Haryana 136027 C/o Vinod Kumar Bindal &amp; Co. vs. Chartered Accountants, Shiv Sushil Bhawan, D-219, Vivek Vihar, Phase-1, New Delhi 110095 PAN AAFCS 0585 A (Appellant) (Respondent) ITA Nos. 1440 to 1444 /Del/2021 Assessment Years: 2008-09 to 2013-14 Shri Vishnu Eatables India Ltd., The DCIT, Cen…

Shri Vishnu Overseas (P) Ltd., Kaithal vs. DCIT, Central Circle, Karnal

ITA 4000/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Jun 2023AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri V K Bindal, CAFor Respondent: Shri H.K Choudhary, CIT(DR)
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos. 3999 to 4004 /Del/2018 Assessment Years: 2008-09 &amp; 2010-11 to 2014-15 M/s. Shri Vishnu Overseas (P) Ltd. The DCIT, Central Circle, Karnal Jind Road, Kaithal, Haryana 136027 C/o Vinod Kumar Bindal &amp; Co. vs. Chartered Accountants, Shiv Sushil Bhawan, D-219, Vivek Vihar, Phase-1, New Delhi 110095 PAN AAFCS 0585 A (Appellant) (Respondent) ITA Nos. 1440 to 1444 /Del/2021 Assessment Years: 2008-09 to 2013-14 Shri Vishnu Eatables India Ltd., The DCIT, Cen…

Shri Vishnu Overseas (P) Ltd., Kaithal vs. DCIT, Central Circle, Karnal

ITA 3999/DEL/2018[2008-09]Status: DisposedITAT Delhi27 Jun 2023AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri V K Bindal, CAFor Respondent: Shri H.K Choudhary, CIT(DR)
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos. 3999 to 4004 /Del/2018 Assessment Years: 2008-09 &amp; 2010-11 to 2014-15 M/s. Shri Vishnu Overseas (P) Ltd. The DCIT, Central Circle, Karnal Jind Road, Kaithal, Haryana 136027 C/o Vinod Kumar Bindal &amp; Co. vs. Chartered Accountants, Shiv Sushil Bhawan, D-219, Vivek Vihar, Phase-1, New Delhi 110095 PAN AAFCS 0585 A (Appellant) (Respondent) ITA Nos. 1440 to 1444 /Del/2021 Assessment Years: 2008-09 to 2013-14 Shri Vishnu Eatables India Ltd., The DCIT, Cen…

M/S. Dharam Impex, Surat vs. The Dy. CIT, Central Circle-4, Surat

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1580/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &amp;DR. A.L.SAINI, AM आयकर अपीलसं./IT(SS)A Nos.288 to 293/AHD/2017 (&quot;नधा&quot;रणवष&quot; / Assessment Years: (2009-10 to 2014-15) (Physical Court Hearing) M/s Kangan Jewels Pvt. Ltd. Deputy Commissioner of C/o 106, Saryu Chambers, Income-tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. &quot;थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCK 2552 R अपीलाथ&quot; / Appellant &quot;&quot;यथ&quot; /Respondent आयकर अपीलसं./IT(SS)A Nos.306 to 311/AHD/2017 (&quot;नधा&quot;रणवष&quot; / Assessment Years: (2008-09 to 2013-14) आयकर अपीलसं./ITA Nos.1579/AHD/2017 (&quot;नधा&quot;रणवष&quot; / Asse…

M/S. Maniprabha Impex Pvt. Ltd., Surat vs. The Dy. CIT, Central Circle-4, Surat

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1579/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &amp;DR. A.L.SAINI, AM आयकर अपीलसं./IT(SS)A Nos.288 to 293/AHD/2017 (&quot;नधा&quot;रणवष&quot; / Assessment Years: (2009-10 to 2014-15) (Physical Court Hearing) M/s Kangan Jewels Pvt. Ltd. Deputy Commissioner of C/o 106, Saryu Chambers, Income-tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. &quot;थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCK 2552 R अपीलाथ&quot; / Appellant &quot;&quot;यथ&quot; /Respondent आयकर अपीलसं./IT(SS)A Nos.306 to 311/AHD/2017 (&quot;नधा&quot;रणवष&quot; / Assessment Years: (2008-09 to 2013-14) आयकर अपीलसं./ITA Nos.1579/AHD/2017 (&quot;नधा&quot;रणवष&quot; / Asse…

Assistant Commissioner of Income Tax Circle - 2(3), Bangaluru vs. Shri T.H Suresh Babu, Bellary

In the result, the appeal by the revenue is dismissed

ITA 1890/BANG/2018[2010-11]Status: DisposedITAT Bangalore06 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), BengaluruFor Respondent: Shri Sivaprasad Reddy, ITP
Section 133A(5)Section 139(1)Section 143(2)Section 153Section 153ASection 153A(1)Section 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2010-11 The Assistant Commissioner of Vs. Shri T H Suresh Babu, Income-Tax, Laxmi Narasimha Nilaya, Central Circle-2(3), Near Railway Quarters, Bangalore. Bamboo Bazaar, Siraguppa Road, Bellary. PAN: BNYPS 1706D APPELLANT RESPONDENT Appellant by : Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru. Respondent by : Shri Sivaprasad Reddy, ITP Date of hearing : 04.03.2022 Date of Pronouncement : 06.04.2022 O R D E R Per Chandra Poojari, Accountant…

ACIT, New Delhi vs. M/S. C S Leasing Pvt. Ltd., New Delhi

In the result, all the appeals filed by the ld AO are dismissed and the cross objections of the assessee are also dismissed

ITA 2894/DEL/2015[2005-06]Status: DisposedITAT Delhi25 Nov 2021AY 2005-06

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing) Acit, Vs. Cs Leasing Pvt. Ltd, Central Circle-07, Room No. R/O. A-1, Cc Colony, Opp. 330, Ara Centre, Jhandewalan Rana Pratap Bagh, New Extension, New Delhi Delhi Pan: Aaefc9884A (Appellant) (Respondent)

Section 153CSection 234B

…not have any mention of any details, annexure page numbers of the documents or money, bullion, asset belonging to the appellant which has been found and seized during the course of search. Therefore, he relied on the decision of Pepsico Food Pvt. Ltd Vs. ACIT 52 Taxmann.com 220 and Pepsico Holding India Pvt. Ltd Vs. ACIT 270 CTR 467 (Del) held that the jurisdiction has been assumed by the ld AO only on the ground that the appellant is closely related/ associated to the impugned assessee who has been searched and not because of any seized documents or assets belonged to the assessee. He held that presence of seize…

ACIT, New Delhi vs. M/S. Karat 87 Hotels Pvt. Ltd., New Delhi

In the result, all the appeals filed by the ld AO are dismissed and the cross objections of the assessee are also dismissed

ITA 2885/DEL/2015[2008-09]Status: DisposedITAT Delhi25 Nov 2021AY 2008-09

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing) Acit, Vs. Cs Leasing Pvt. Ltd, Central Circle-07, Room No. R/O. A-1, Cc Colony, Opp. 330, Ara Centre, Jhandewalan Rana Pratap Bagh, New Extension, New Delhi Delhi Pan: Aaefc9884A (Appellant) (Respondent)

Section 153CSection 234B

…not have any mention of any details, annexure page numbers of the documents or money, bullion, asset belonging to the appellant which has been found and seized during the course of search. Therefore, he relied on the decision of Pepsico Food Pvt. Ltd Vs. ACIT 52 Taxmann.com 220 and Pepsico Holding India Pvt. Ltd Vs. ACIT 270 CTR 467 (Del) held that the jurisdiction has been assumed by the ld AO only on the ground that the appellant is closely related/ associated to the impugned assessee who has been searched and not because of any seized documents or assets belonged to the assessee. He held that presence of seize…