What is 9. CIT v. Classic Enterprises ( authority for?

A satisfaction note for the initiation of proceedings under section 153C is required. Such a note must be based on incriminating material found during a search or requisition that belongs to the assessee.

How many judgments cite 9. CIT v. Classic Enterprises (?

36 judgments on BharatTax cite 9. CIT v. Classic Enterprises ( (358 ITR 465), spanning 2016 to 2023.

9. CIT v. Classic Enterprises ( (358 ITR 465)

M/S. Svil Mines Ltd., New Delhi vs. DCIT, New Delhi

In the result, Assessee’s Appeal stands allowed

ITA 1684/DEL/2012[2005-06]Status: DisposedITAT Delhi07 Dec 2017AY 2005-06

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Rajiv Saxena, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 132Section 143(1)Section 153ASection 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No.1684/DEL/2012 A.Y. : 2005-06 M/S SVIL MINES LTD. VS. DCIT, CENTRAL CIRCLE-25, (AMALGATED COMPANY OF ROOM NO. 331, ARA CENTRE, AMALGATING COMPANY M/S JHANDEWALAN EXTN., TEXEFX MARBLE INDUSTRIES NEW DELHI LTD.) E-3, 1ST FLOOR, PHASE-II, MANGOLPURI INDUSTRIAL AREA, NEW DELHI -34 (PAN: AAICS5805Q) (ASSESSEE) (RESPONDENT) Assessee by : Sh. Rajiv Saxena, Adv. & Sh. Shyam Sunder, Adv. Revenue by : Sh. S.S. Rana, CIT(DR) ORDER PER H.S. SIDHU : JM The Assessee has file…

JCIT, New Delhi vs. M/S Siddhi Vinayak Aromatics Pvt. Ltd., New Delhi

In the result, all the Assessee’s Cross Objections filed by the

ITA 3181/DEL/2011[2006-07]Status: DisposedITAT Delhi07 Dec 2017AY 2006-07

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Rajiv Saxena, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 132Section 142(1)Section 143(1)Section 143(2)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos.3178 to 3181/DEL/2011 A.Yrs. : 2001-02, 2004-05, 2005-06 & 2006-07 JCIT, CENTRAL CIRCLE-25, VS. SIDDHI VINAYAK AROMATICS ROOM NO. 331, ARA CENTRE, PVT. LTD., E-3, 1ST FLOOR, PHASE-II, JHANDEWALAN EXTN., NEW DELHI MANGOLPURI INDUSTRIAL AREA, NEW DELHI (PAN: AAECS6671A) (ASSESSEE) (RESPONDENT) AND CROSS OBJECTION NOS. 276 to 279/DEL/2011 IN I.T.A. Nos.3178 to 3181/DEL/2011 A.Yrs. 2001-02, 2004-05, 2005-06 & 2006-07 SIDDHI VINAYAK AROMATICS VS. JCIT, CENTRAL CIR…

JCIT, New Delhi vs. M/S Siddhi Vinayak Aromatics Pvt. Ltd., New Delhi

In the result, all the Assessee’s Cross Objections filed by the

ITA 3178/DEL/2011[2001-02]Status: DisposedITAT Delhi07 Dec 2017AY 2001-02

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Rajiv Saxena, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 132Section 142(1)Section 143(1)Section 143(2)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos.3178 to 3181/DEL/2011 A.Yrs. : 2001-02, 2004-05, 2005-06 & 2006-07 JCIT, CENTRAL CIRCLE-25, VS. SIDDHI VINAYAK AROMATICS ROOM NO. 331, ARA CENTRE, PVT. LTD., E-3, 1ST FLOOR, PHASE-II, JHANDEWALAN EXTN., NEW DELHI MANGOLPURI INDUSTRIAL AREA, NEW DELHI (PAN: AAECS6671A) (ASSESSEE) (RESPONDENT) AND CROSS OBJECTION NOS. 276 to 279/DEL/2011 IN I.T.A. Nos.3178 to 3181/DEL/2011 A.Yrs. 2001-02, 2004-05, 2005-06 & 2006-07 SIDDHI VINAYAK AROMATICS VS. JCIT, CENTRAL CIR…

JCIT, New Delhi vs. M/S Allied Perfumers Pvt. Ltd., New Delhi

In the result, both the Assessee’s Cross Objections filed by the

ITA 3172/DEL/2011[2002-03]Status: DisposedITAT Delhi07 Dec 2017AY 2002-03

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Rajiv Saxena, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 132Section 142(1)Section 143(1)Section 143(2)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos.3171 to 3172/DEL/2011 A.Yrs. : 2001-02 TO 2002-03 JCIT, CENTRAL CIRCLE-25, VS. ALLIED PERFUMERS PVT. LTD. E-3, 1ST FLOOR, PHASE-II, ROOM NO. 331, ARA CENTRE, JHANDEWALAN EXTN., MANGOLPURI INDUSTRIAL NEW DELHI AREA, NEW DELHI -34 (PAN: AACCA4321K) (ASSESSEE) (RESPONDENT) AND CROSS OBJECTION NOS. 274 to 275/DEL/2011 IN I.T.A. Nos.3171 to 3172/DEL/2011 A.Yrs. 2001-02 TO 2002-03 ALLIED PERFUMERS PVT. LTD. VS. JCIT, CENTRAL CIRCLE-25, E-3, 1ST FLOOR, PHASE-II, ROO…

Adarsh Kumar, New Delhi vs. DCIT, New Delhi

ITA 5096/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Nov 2017AY 2010-11

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Amit Goel, & Nippun Mital, CAsFor Respondent: Sh. Ms. Rachna Singh, CIT(DR)

Section 132Section 132(1)Section 153C

…le or books of account or documents seized during search belong to a person other than searched person and, it is not necessary that documents so seized must reflect any undisclosed income. 9. CIT Vs Classic Enterprises (35 taxmann.com 244, 219 Taxman 237, 358 ITR 465, 268 CTR 364) (Copy Enclosed) where Hon'ble Allahabad High Court held that where after search at business premises of assessee-firm and its partner, books of account were handed over to concerned Assessing Officer, who after recording satisfaction issued notice under section 153C and completed assessment under section 153C/143(3), assessment…

Adarsh Kumar, New Delhi vs. DCIT, New Delhi

ITA 5095/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Nov 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Amit Goel, & Nippun Mital, CAsFor Respondent: Sh. Ms. Rachna Singh, CIT(DR)

Section 132Section 132(1)Section 153C

…le or books of account or documents seized during search belong to a person other than searched person and, it is not necessary that documents so seized must reflect any undisclosed income. 9. CIT Vs Classic Enterprises (35 taxmann.com 244, 219 Taxman 237, 358 ITR 465, 268 CTR 364) (Copy Enclosed) where Hon'ble Allahabad High Court held that where after search at business premises of assessee-firm and its partner, books of account were handed over to concerned Assessing Officer, who after recording satisfaction issued notice under section 153C and completed assessment under section 153C/143(3), assessment…

M/S. Rite Pac Industries Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result the appeal of the assessee is allowed

ITA 1796/DEL/2014[2007-08]Status: DisposedITAT Delhi27 Oct 2017AY 2007-08

Bench: Shri S.K. Yadav & Shri B.P. Jainay: 2007-08 Rite Pac Industries P.Ltd. Dy.Cit, 23/05, Shakti Nagar Vs. Central Circle 05 New Delhi 110 007 New Delhi Pan: Aaccr 6816 Q (Appellant) (Respondent)

Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘F’, NEW DELHI BEFORE SHRI S.K. YADAV, JUDICIAL MEMBER AND SHRI B.P. JAIN, ACCOUNTANT MEMBER AY: 2007-08 Rite Pac Industries P.Ltd. Dy.CIT, 23/05, Shakti Nagar vs. Central Circle 05 New Delhi 110 007 New Delhi PAN: AACCR 6816 Q (Appellant) (Respondent) Appellant by Sh.Vinod Kr.Bindal, C.A. Respondent by Smt. Paramita Tripathy, CIT, DR Date of Hearing 25.10.2017 Date of 27.10.2017 Pronouncement ORDER PER SK YADAV, JUDICIAL MEMBER This appeal is preferred by the assessee against the order of the Ld.CIT(A)-XXXI, New Delhi on various grounds which read as unde…