ACIT v. Arun Kapur

140 TTJ 249Income Tax Appellate Tribunal2011#2046 most cited

What is ACIT v. Arun Kapur authority for?

For reassessment under Section 147/148 or assessment of "any other person" under Section 153C, the Assessing Officer must record independent subjective satisfaction based on tangible material. The AO cannot proceed based on mere "borrowed satisfaction" from other officials or without establishing a live link to seized documents.

56

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

ACIT v. Arun Kapur · 140 TTJ 249 · Section 153C · Section 147 · Section 148 · borrowed satisfaction · subjective satisfaction · search and seizure assessment · assessment of other person · reason to believe · live link · tangible material

Sections most often in play

Section 153CSection 143(3)Section 147Section 148Section 153ASection 132Section 69ASection 68

Issues it is cited on

section 158bdsection 151(1)material facts necessary for assessmentborrowed satisfactionlive linktangible materialdocuments seizedsection 149block periodsection 153csection 132(1)reason to believe

Judgments citing ACIT v. Arun Kapur

SH. KAPIL TANEJA,JAIPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 578/JPR/2025[2017-18]Status: DisposedITAT Jaipur11 Aug 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gorav Avasthi, JCIT
Section 144BSection 147Section 148Section 148ASection 151ASection 69A

…consequently the reassessment order passed u/s 147 r.w.s. 143(3) is also illegal and void ab initio and is liable to be quashed.” Further reliance is placed on the following case laws: - Ashok Kumar Batwani Talwandi ITA No. 204/2004 dated 10.01.2017(Raj.) - 140 TTJ 249 ITO vs. Arum Kumar Kapoor (ITAT, Amritsar Bench) - 64 taxmann.com 159 G. Koteswara Rao v/s DCIT (ITAT, Visakhapatnam) - Rajat Shubra Chatterji vs. ACIT in ITA no. 2403/Del/2015 (ITAT, Delhi) - Prakash Chand Kothari in ITA No. 1190/JP/2019 (ITAT, Jaipur) It is thus submitted that the consequent re-assessment order passed u/s 147 is without jurisd…

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

ITA 868/JPR/2024[2017-18]Status: DisposedITAT Jaipur24 Jul 2025AY 2017-18

Bench: Him.

For Appellant: Shri S.L.Poddar, AdvFor Respondent: Mrs Alka Gautam, CIT-DR a
Section 143(3)Section 144Section 153CSection 251Section 69Section 69ASection 69C

…letion of assessment the proceedings u/s 143(3)/144 are at par with completion of assessment or re-assessment u/s 148. Therefore the ratio laid down in the cases cited below squarely is applicable to the facts of the present case. (i) Arun Kumar Kapoor (2011) 140 TTJ 249 (Amritsar) “Head Noted : Section 153C read with section 148, of the Income Tax Act, 1961 – Search and seizure – Assessment of income of any other person – Assessment year 2006-07 – A search was conducted under section 132 in case of ‘T’ Ltd, during the course of which certain incriminating documents were allegedly seized – Deputy commissioner int…

BHASKAR CHOUHAN,JAIPUR vs. INCOME TAX OFFICER, SIKAR

ITA 533/JPR/2024[2017-18]Status: DisposedITAT Jaipur24 Jul 2025AY 2017-18
For Appellant: Shri S.L.Poddar, AdvFor Respondent: Mrs Alka Gautam, CIT-DR
Section 144Section 153CSection 69Section 69ASection 69C

…of assessment\nthe proceedings u/s 143(3)/144 are at par with completion of\nassessment or re-assessment u/s 148. Therefore the ratio laid down in\nthe cases cited below squarely is applicable to the facts of the present\ncase.\n(i)\nArun Kumar Kapoor (2011) 140 TTJ 249 (Amritsar)\n“Head Noted : Section 153C read with section 148, of the\nIncome Tax Act, 1961 – Search and seizure – Assessment of\nincome of any other person Assessment year 2006-07 – A\nsearch was conducted under section 132 in case of ‘T’ Ltd,\nduring the course of which certain incriminating documents were\nallegedly seized Deputy commissioner i…

KAMALESH KUMAR TRIPATHI,KOLKATA vs. I.T.O., WARD - 52(2), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2513/KOL/2024[2012-2013]Status: DisposedITAT Kolkata29 May 2025AY 2012-2013

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2513/Kol/2024 Assessment Year: 2012-2013 Kamalesh Kumar Tripathi,…………….………Appellant Vishwasadan Co-Op. Housing Society, Action Area-1A, Plot No. Al/1/E/3, Flat 2B, Street No. 15, New Town, Kolkata-700156 [Pan:Abjpt4000B] -Vs.- Income Tax Officer,……………………..……...Respondent Ward-52(2), Kolkata, Bamboo Villa, Central Revenue Building, 169, A.J.C. Bose Road, Kolkata-700014 Appearances By: Shri S.K. Tulsian, A.R., Appeared On Behalf Of The Assessee Shri L.N. Dash, Addl. Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: March 12, 2025 Date Of Pronouncing The Order: May 29, 2025 O R D E R

Section 143(3)Section 147Section 148Section 153CSection 250Section 69A

…t order that the initiation of reopening proceedings was made by the Assessing Officer on the basis of information available with the AO. I thus respectfully following the decision of Co-ordinate Bench of the ITAT, Amritsar in the case of ACIT vs. Arun Kapur -140 TTJ 249 vs. (Amritsar) and the ITAT, Delhi decision in the case of Rajat Shubra Chatterji vs. ACIT, New Delhi ITA No. 2430/Del/2015 dated 20.5.2016 hold that provisions of sec. 153C of the Act were applicable in the present case for framing the assessment, if any, which that the Assessing Officer has initiated reassessment proceedings in the present case…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-46(1), DELHI, NEW DELHI vs. SHRI DEEPAK GAMBHIR, NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 2466/DEL/2023[2017-18]Status: DisposedITAT Delhi08 Jul 2024AY 2017-18

Bench: Shri Kul Bharat & Shri M. Balaganeshacit, Vs. Shri Deepak Gambhir, Circle-46(1), 68/8, Nea, Near Sindhi New Delhi Park, Old Rajendra Nagar, New Delhi (Appellant) (Respondent) Pan:Aakpg2768D Assessee By : Shri Ved Jain, Adv Ms. Uma Upadhyay, Ca Revenue By: Shri Vivek Kumar Upadhyay, Sr. Dr Date Of Hearing 09/04/2024 Date Of Pronouncement 08/07/2024

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR
Section 132Section 143(1)Section 147Section 148Section 153CSection 68

…ch, then the provisions of sec. 153 would be redundant. in this regard, he placed reliance on the following decisions to support his above contentions that no action under sec. 147 is permissible on the basis of material found in search  ACIT vs. Arun Kapur-140 TTJ 249 (Amritsar),  Cargo Clearing Agency vs. JCIT-307 ITRI(Guj.);  Rajat Shubra Chatterji vs. ACIT, New Delhi ITA No. 2430/Del/2015 dated 20.5.2016. 9. On the contrary, Ld. DR relied upon the orders of the authorities below and has tried to justify the action of the Assessing Officer in initiating reopening proceedings. 10. I have heard both the part…

ACIT CIRCLE 46(1), CIVIC CENTRE, NEW DELHI vs. YOGESH GAMBHIR, DELHI

In the result, appeal of the Revenue is dismissed

ITA 3018/DEL/2023[2017-18]Status: DisposedITAT Delhi01 May 2024AY 2017-18

Bench: the Id. CIT(A)

Section 147Section 148Section 149Section 151Section 153Section 153ASection 153CSection 68

…, then the provisions of sec. 153 would be redundant. In this regard, he placed reliance on the following decisions to support his above contentions that no action under sec. 147 is permissible on the basis of material found in search:  ACIT vs. Arun Kapur - 140 TTJ 249 (Amritsar);  Cargo Clearing Agency vs. JC/T - 307 ITR 1(Guj);  Rajat Shubra Chatterji vs. ACIT, New Delhi ITA No. 2430/Del/2015 dated 20.5.2016. 7. On the contrary, Ld. DR relied upon the orders of the authorities below and has tried to justify the action of the Assessing Officer in initiating reopening proceedings. 8. I have heard both the par…

WARM FORGINGS P.LTD,NEW DELHI vs. DCIT, CIRCLE-27(1), NEW DELHI

In the result, appeal of the assessee is allowed as indicated

ITA 1148/DEL/2019[2010-11]Status: DisposedITAT Delhi03 Apr 2024AY 2010-11

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No.1148/Del/2019 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Warm Forgings P. Ltd., Dcit Plot No.117 & 118, A-3, Vs. Circle 27(1), Sector-11, Rohini, New Delhi. New Delhi. Pan No.Aabcc7684C अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 148Section 153CSection 68Section 69C

…order that the initiation of reopening proceedings was made by the Assessing Officer on the basis of information available with the AO. I thus respectfully following the decision of Co-ordinate Bench of the ITAT, Amritsar in the case of ACIT vs. Arun Kapur - 140 TTJ 249 vs. (Amritsar) and the ITAT, Delhi decision in the case of Rajat Shubra Chatterji vs. ACIT, New Delhi ITA No. 2430/Del/2015 dated 20.5.2016 hold that provisions of sec. 153C of the Act were applicable in the present case for framing the assessment, if any, which excludes the application of sec. 147 of the ~ hence, notice issued under sec. 148 of…

MAH IMPEX PVT. LTD.,NEW DELHI vs. ITO, WARD- 16(1), NEW DELHI

ITA 279/DEL/2019[2009-10]Status: DisposedITAT Delhi31 Oct 2023AY 2009-10

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

Section 143(1)Section 143(3)Section 147Section 148Section 153CSection 68

…order that the initiation of reopening proceedings was made by the Assessing Officer on the basis of information available with the AO. I thus respectfully following the decision of Co-ordinate Bench of the ITAT, Amritsar in the case of ACIT vs. Arun Kapur - 140 TTJ 249 vs. (Amritsar) and the ITAT, Delhi decision in the case of Rajat Shubra Chatterji vs. ACIT, New Delhi ITA No. 2430/Del/2015 dated 20.5.2016 hold that provisions of sec. 153C of the Act were applicable in the present case for framing the assessment, if any, which excludes the application of sec. 147 of the ~ hence, notice issued under sec. 148 of…

NARENDRA KUMAR,NEW DELHI vs. ITO, WARD- 44(2), NEW DELHI

In the result, Ground No. 1 of the assessee is allowed

ITA 1218/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jul 2023AY 2012-13

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

For Appellant: & Sh. Anchit Jain, CAFor Respondent: Sh. Arvind Kumar Bansal
Section 132Section 132(4)Section 147Section 148Section 153CSection 68

…1 Narendra Kumar Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH: ‘E’ NEW DELHI] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1218/DEL/2019 (A.Y. 2012-13) Narendra Kumar Vs. ITO 35, Krishna Kunj Colony, Laxmi Ward-44(2) Nagar, New Delhi New Delhi PAN No. AMVPK0536G ( RESPONDENT ) ( APPELLANT ) Sh. Alok Kumar Jain, Adv Assessee by : & Sh. Anchit Jain, CA Department by: Sh. Arvind Kumar Bansal, Sr. DR Date of Hearing 08.06.2023 Date of Pronouncement 19.07.2023 ORDER PER YOGESH KUMAR U.S., JM This appeal is filed by the assessee against th…

SHRI SHAHAZAD ALI,DEHRADUN vs. ITO, DEHRADUN

In the result, appeals are partly allowed as indicated above

ITA 1574/DEL/2015[2007-08]Status: DisposedITAT Dehradun23 Jun 2023AY 2007-08

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2007-08 Salim Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Bapba5312H (Appellant) (Respondent) Assessment Year: 2007-08 Azad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azvpa8477F (Respondent) (Appellant) Assessment Year: 2007-08 Shahzad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azopa9077A (Respondent) (Appellant) Assessees By : Sh. Saurabh Gupta, Ca & Sh. Rishabh Gupta, Ca Revenue By : Sh. A.S. Rana, Cit/Dr Date Of Hearing : 19.06.2023 Date Of Pronouncement: 23.06.2023

For Respondent: Sh. A.S. Rana, CIT/DR
Section 132Section 143(3)Section 147Section 153C

…and the documents related to the assessee found during the course of search were made available to the Assessing Officer of the present assessee. We thus respectfully following the decision of Co-ordinate Bench of the ITAT in the case of ACIT vs. Arun Kapur – 140 TTJ 249 (Amritsar) hold that provisions of sec. 153C of the Act were applicable in the present case for framing the assessment, if any, which excludes the application of sec. 147 of the Act, hence, notice issued under sec. 148 of the Act and assessment framed in furtherance thereto under sec. 147 read with section 143(3) of the Act are void ab initio. Th…

SHRI AZAD ALI,DEHRADUN vs. ITO, DEHRADUN

In the result, appeals are partly allowed as indicated above

ITA 1572/DEL/2015[2007-08]Status: DisposedITAT Dehradun23 Jun 2023AY 2007-08

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2007-08 Salim Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Bapba5312H (Appellant) (Respondent) Assessment Year: 2007-08 Azad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azvpa8477F (Respondent) (Appellant) Assessment Year: 2007-08 Shahzad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azopa9077A (Respondent) (Appellant) Assessees By : Sh. Saurabh Gupta, Ca & Sh. Rishabh Gupta, Ca Revenue By : Sh. A.S. Rana, Cit/Dr Date Of Hearing : 19.06.2023 Date Of Pronouncement: 23.06.2023

For Respondent: Sh. A.S. Rana, CIT/DR
Section 132Section 143(3)Section 147Section 153C

…and the documents related to the assessee found during the course of search were made available to the Assessing Officer of the present assessee. We thus respectfully following the decision of Co-ordinate Bench of the ITAT in the case of ACIT vs. Arun Kapur – 140 TTJ 249 (Amritsar) hold that provisions of sec. 153C of the Act were applicable in the present case for framing the assessment, if any, which excludes the application of sec. 147 of the Act, hence, notice issued under sec. 148 of the Act and assessment framed in furtherance thereto under sec. 147 read with section 143(3) of the Act are void ab initio. Th…

SHRI SALIM ALI,DEHRADUN vs. ITO, DEHRADUN

In the result, appeals are partly allowed as indicated above

ITA 1570/DEL/2015[2007-08]Status: DisposedITAT Dehradun23 Jun 2023AY 2007-08

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2007-08 Salim Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Bapba5312H (Appellant) (Respondent) Assessment Year: 2007-08 Azad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azvpa8477F (Respondent) (Appellant) Assessment Year: 2007-08 Shahzad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azopa9077A (Respondent) (Appellant) Assessees By : Sh. Saurabh Gupta, Ca & Sh. Rishabh Gupta, Ca Revenue By : Sh. A.S. Rana, Cit/Dr Date Of Hearing : 19.06.2023 Date Of Pronouncement: 23.06.2023

For Respondent: Sh. A.S. Rana, CIT/DR
Section 132Section 143(3)Section 147Section 153C

…and the documents related to the assessee found during the course of search were made available to the Assessing Officer of the present assessee. We thus respectfully following the decision of Co-ordinate Bench of the ITAT in the case of ACIT vs. Arun Kapur – 140 TTJ 249 (Amritsar) hold that provisions of sec. 153C of the Act were applicable in the present case for framing the assessment, if any, which excludes the application of sec. 147 of the Act, hence, notice issued under sec. 148 of the Act and assessment framed in furtherance thereto under sec. 147 read with section 143(3) of the Act are void ab initio. Th…

DEEPAK JAIN,C-SCHEME vs. ITO WARD 2(1), BHAGWAN DAS ROAD

In the result, appeal of the assessee is allowed

ITA 196/JPR/2021[2013-14]Status: DisposedITAT Jaipur23 Mar 2023AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Smt Monisha Chaudhary (Addl. CIT) a
Section 132Section 142(1)Section 143(2)Section 143(3)Section 148Section 44ASection 68

…o invoke either of the two sections at its whims. The scope of the two sections has been legislated differently with a definitive purpose. 1.22. For the above ratio, reliance is placed on the following judicial pronouncements:- 1.22.i Arun Kumar Kapoor [2011] 140 TTJ 249 (Amritsar) 1.22.ii G. Koteswara Rao [2015] 64 taxmann.com 159 (Visakhapatna - Trib. 1.22.iii Rajat Shubra Chatterji, ITA No. 2430/Del/2015, ITAT Delhi Bench 1.23. The above-mentioned judgments have been recently followed by the Hon’ble ITAT, Jaipur Bench, in the case of Shri Navrattan Kothari, in ITA No. 425/JP/2017, wherein under identical set o…

DCIT, CC-2, JAIPUR vs. SHRI VIMAL CHAND SURANA(HUF), JAIPUR

In the result, the appeal of the revenue stands dismissed

ITA 62/JPR/2020[2008-09]Status: DisposedITAT Jaipur06 Mar 2023AY 2008-09

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri A.S. Nehra (Addl.CIT) fu/kZkfjrh dh vksj ls@
Section 139Section 143Section 147Section 150(2)Section 153CSection 2Section 250Section 69

…and the documents related to the assessee found during the course of search were made available to the Assessing Officer of the present assessee. We thus respectfully following the decision of Co-ordinate Bench of the ITAT in the case of ACIT vs. Arun Kapur – 140 TTJ 249 (Amritsar) hold that provisions of sec. 153C of the Act were applicable in the present case for framing the assessment, if any, which excludes the application of sec. 147 of the Act, hence, notice issued under sec. 148 of the Act and assessment framed in furtherance thereto under sec. 147 read with section 143(3) of the Act are void ab initio. Th…

SHRI MADHO LAL SAINI,JAIPUR vs. ITO, WARD-2(3), JAIPUR

In the result, the appeals of the assessees are allowed

ITA 238/JPR/2020[2007-08]Status: DisposedITAT Jaipur06 Mar 2023AY 2007-08

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev Sogani (CA) &For Respondent: Shri S. Najmi (CIT)
Section 139(1)Section 147Section 148Section 151Section 250Section 54BSection 54FSection 69

…to invoke either of the two sections at its whims. The scope of the two sections has been legislated differently with a definitive purpose. 1.14. For the above ratio reliance is placed on the following judicial pronouncements:- 1.14.i Arun Kumar Kapoor [2011] 140 TTJ 249 (Amritsar) 1.14.ii G. Koteswara Rao [2015] 64 taxmann.com 159 (Visakhapatnam - Trib.) 1.14.iii Rajat Shubra Chatterji, ITA No. 2430/Del/2015, ITAT Delhi Bench 1.15. The above mentioned judgments have been followed by the Hon’ble ITAT, Jaipur Bench, in the case of Shri Navrattan Kothari, in ITA No. 425/JP/2017 [Order Dated 13.12.2017], wherein un…

SHRI.J M VRUSHABENDRAIAH ,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

The appeal of the assessee is partly allowed

ITA 299/BANG/2019[2010-11]Status: DisposedITAT Bangalore20 Jul 2022AY 2010-11

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

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Narayana K.R., D.R
Section 147Section 148Section 153CSection 250

…ion or seized material can be used only in a proceeding under section 153C and not under section 147 of the Act – i. ACIT v. Srinivas Rao Hoskote in ITA No. 1154 & 1155/Bang/2015 dated 21/02/2018 ii. ITO v. Arun Kumar Kapur in ITA No. 147/ASR/2010 reported in 140 TTJ 249 iii. ACIT v. Radheshyam B Agarwal reported in 170 TTJ 371 (Pune Trib); iv. Rajat Shubra Chaterji v. ACIT in ITA No. 2430/Del/2015 dated 20/05/2016; v. G Koteshwara Rao v. DCIT in ITA No. 400- 407/Vizag/2014 dated 29/10/2015 vi. Smt. Samanthapudi Lavanya v. ACIT in [2021] 127 taxmann.com 188 (Visakhapatnam - Trib.) Shri J.M. Vrushabendraiah, Hospe…

SHRI MANOJ AMAR CHAND TAILOR,MASUDA BIJAINAGAR vs. INCOME TAX OFFICER, WARD-1, BEAWAR

In the result, the appeal filed by the Revenue is dismissed

ITA 910/JPR/2019[2009-10]Status: DisposedITAT Jaipur28 Jun 2022AY 2009-10
For Appellant: Sh. Rajeev Sogani (CA)For Respondent: Ms Savita Bundas (CIT)
Section 147

…lated differently with a definitive purpose. 2.4. Reliance is placed in the following decisions: a) Hon’ble ITAT Jaipur in the case of Shri Navrattan Kothari, in ITA No. 425/JP/2017 [CLC: 5-48] b) Hon’ble ITAT Amritsar in the case of Arun Kumar Kapoor [2011] 140 TTJ 249 (Amritsar) c) Hon’ble ITAT Vizag in the case of G. Koteswara Rao [2015] 64 taxmann.com 159 (Visakhapatnam - Trib.) Sh. Manoj Amarchand Tailor, Bijainagar Vs.ITO, Ward-1, Beawar d) Hon’ble ITAT Delhi in the case of Rajat Shubra Chatterji, ITA No. 2430/Del/2015 (Delhi –Trib) In view of above the reopening deserves to be quashed in toto. Ground No.…

INCOME TAX OFFICER, WARD-1, BEAWAR vs. SHRI MANOJ AMAR CHAND TAILOR, MASUDA BIJAINAGAR

In the result, the appeal filed by the Revenue is dismissed

ITA 819/JPR/2019[2009-10]Status: DisposedITAT Jaipur28 Jun 2022AY 2009-10
For Appellant: Sh. Rajeev Sogani (CA)For Respondent: Ms Savita Bundas (CIT)
Section 147

…lated differently with a definitive purpose. 2.4. Reliance is placed in the following decisions: a) Hon’ble ITAT Jaipur in the case of Shri Navrattan Kothari, in ITA No. 425/JP/2017 [CLC: 5-48] b) Hon’ble ITAT Amritsar in the case of Arun Kumar Kapoor [2011] 140 TTJ 249 (Amritsar) c) Hon’ble ITAT Vizag in the case of G. Koteswara Rao [2015] 64 taxmann.com 159 (Visakhapatnam - Trib.) Sh. Manoj Amarchand Tailor, Bijainagar Vs.ITO, Ward-1, Beawar d) Hon’ble ITAT Delhi in the case of Rajat Shubra Chatterji, ITA No. 2430/Del/2015 (Delhi –Trib) In view of above the reopening deserves to be quashed in toto. Ground No.…

SHRI SHISH PAL SINGH,JALANHDHAR vs. INCOME TAX OFFICER, WARD 1(4) JALANDHAR

ITA 309/ASR/2017[2008-09]Status: DisposedITAT Amritsar28 Feb 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. Trilochan Singh PS Khalsa, Sr DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 153CSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 309/Asr/2017 Assessment Year: 2008-09 Shish Pal Singh, Vs. Income Tax Officer, S/o Sh. Assa Singh, Ward-1(4), Jalandhar Prop. M/s Imperial Furniture, Nakodar Road, Jalandhar [PAN: ABNPS 8286Q] (Appellant) (Respondent) Appellant by : Sh. J. S. Bhasin, Adv. Respondent by: Sh. Trilochan Singh PS Khalsa, Sr DR Date of Hearing: 14.02.2022 Date of Pronouncement: 28.02.2022 ORDER Per Anikesh Banerjee, JM: The aforesaid appeal has been filed by the asse…

DCIT, CC-1, JAIPUR vs. M/S. DANGAYACH HOTELS PRIVATE LIMITED, JAIPUR

In the result, the appeal of the Revenue is dismissed

ITA 33/JPR/2020[2011-12]Status: DisposedITAT Jaipur22 Oct 2021AY 2011-12
For Appellant: Shri S.R. Sharma (C.A) &For Respondent: Shri B. K. Gupta (CIT) fu/kZkfjrh dh vksj ls@
Section 132Section 143(2)Section 143(3)Section 148Section 153ASection 153C

…fancies. The scope of the two sections has been legislated differently with a definite purpose. In support, the reliance was placed on the Co-ordinate Benches decisions in case of Shri Navrattan Kothari (ITA No. 425/JP/2017), ITO vs. Arun Kumar Kapoor [2011] 140 TTJ 249 (Asr), G. Koteswara Rao [2015] 64 taxmann.com 159 (Visakhapatnam-Trib) and Rajat Shubra Chatterji vs. ACIT (ITA No. 2430/Del/2015). It was submitted that ld. CIT(A) without any cogent basis, has not adjudicated the aforesaid legal contentions so raised by the assessee company on applicability of Sec. 153C of the I.T. Act, 1961 in the instant case…

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