393 ITR 557, Principal Commissioner of Income Tax Central Circle-II v. Satkar Fincap Ltd.

393 ITR 378Reported decision2017#24797 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2017.

Judgments citing 393 ITR 557, Principal Commissioner of Income Tax Central Circle-II v. Satkar Fincap Ltd.

CIT vs. Ankit Gupta

ITA/32/2012HC Delhi06 Sept 2017

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

Section 153Section 153CSection 260A

…tanding Counsel appearing for the Revenue, places reliance on decisions of the this Court in Principal Commissioner of Income Tax v. Super Malls Pvt. Ltd., [2017] 393 ITR 557, Principal Commissioner of Income Tax Central Circle-II v. Satkar Fincap Ltd. [2017] 393 ITR 378 and Principal Commissioner of Income Tax (Central-2) v. Nau Nidh Overseas Pvt. Ltd [2017] 394 ITR 753 (Delhi) to urge that, notwithstanding the fact that the search in the present case took place prior to the amendment to Section 153C of the Act with effect from 1^^ June 2015, it is sufficient, for the purpose of initiation of proceedings under S…

CIT vs. Ankit Gupta

ITA/35/2012HC Delhi06 Sept 2017

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

Section 153Section 153CSection 260A

…tanding Counsel appearing for the Revenue, places reliance on decisions of the this Court in Principal Commissioner of Income Tax v. Super Malls Pvt. Ltd., [2017] 393 ITR 557, Principal Commissioner of Income Tax Central Circle-II v. Satkar Fincap Ltd. [2017] 393 ITR 378 and Principal Commissioner of Income Tax (Central-2) v. Nau Nidh Overseas Pvt. Ltd [2017] 394 ITR 753 (Delhi) to urge that, notwithstanding the fact that the search in the present case took place prior to the amendment to Section 153C of the Act with effect from 1^^ June 2015, it is sufficient, for the purpose of initiation of proceedings under S…

Principal Commissioner of Income Tax (Central)-2 vs. M/S Index Securities Private Limited

ITA/566/2017HC Delhi04 Sept 2017

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

Section 153CSection 260A

…of Income Tax v. Super Malls (P) Limited [2017] 393 ITR 557 (Del), Commissioner of Income Tax (Central)-2 v. Nau Nidh Overseas Pvt. Ltd. [2017] 394 ITR 753 (Del) and Principal Commissioner of Income Tax (Central Circle)-II v. Satkar Fincap Limited [2017] 393 ITR 378. 23. Relying on the decision of this Court in Dayawanti v. Commissioner of Income Tax [2017] 390 ITR 496 (Del), Principal Mr. Manchanda urged that at the stage of initiation of the proceedings under Section 153 C of the Act, the Revenue need not show that the documents related to each of the AYs whose assessments were sought to be reopene…

393 ITR 557, Principal Commissioner of Income Tax Central Circle-II v. Satkar Fincap Ltd. (393 ITR 378) — Cited in 3 Judgments | BharatTax