ACIT v. Arun Kapur

140 TTJ 249Income Tax Appellate Tribunal2011#2027 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 366,005 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

ACIT, New Delhi vs. M/S. Maharaji Education Trust, Ghaziabad

The appeal are dismissed

ITA 5138/DEL/2016[2007-08]Status: DisposedITAT Delhi13 Oct 2021AY 2007-08

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Suresh Gupta, C. AFor Respondent: Ms. Paramita M. Biswas[CIT]–
Section 11Section 12ASection 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 68Section 69Section 69C

…is clear violation of Section 153A of the Act. For this proposition, he relied on following judicial precedents:- i. Cargo Clearing Agency vs. JCIT 307 ITR 1 (Guj); ii. Rajat Shubra Chatterji v. ACIT (ITA 2430/Del/2015) 47 CCH 0135; iii. ACIT v. Arun Kapur – 140 TTJ 249 (Amritsar); iv. Sangeeta Chhabravs ITO (ITA 1853/Del/2017 Dated 21.04.2017) ; v. G Koteswara Rao vs DCIT 64 Taxmann.com 159 (Viz Bench of ITAT); vi. Shri Navratan Kothari Vs ACIT(ITA 425/JP/2017 Dt 13.12.2017); vii. Sushil Gaur and Shelly Agarwal vs ITO in ITA No.1500& 1501/Del/2017 Dated 08.08.2017 reported in 58 ITR 57 (Del); viii. ITO vs…

DCIT, Central Circle-2, Jaipur vs. Shri Prakash Chand Kothari, Jaipur

In the result, appeal of the assessee is allowed

ITA 1298/JPR/2019[2011-12]Status: DisposedITAT Jaipur12 Oct 2021AY 2011-12
For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. B. K. Gupta (PCIT)
Section 147Section 148Section 151Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1190/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke Shri Prakash Chand Kothari DCIT, Vs. B-4A, Kothari House, Prithviraj Road, Central Circle-02, C- Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPBK2884R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1298/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke T…

Shri Prakash Chand Kothari, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, appeal of the assessee is allowed

ITA 1190/JPR/2019[2011-12]Status: DisposedITAT Jaipur12 Oct 2021AY 2011-12
For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. B. K. Gupta (PCIT)
Section 147Section 148Section 151Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1190/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke Shri Prakash Chand Kothari DCIT, Vs. B-4A, Kothari House, Prithviraj Road, Central Circle-02, C- Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPBK2884R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1298/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke T…

M/S Shivalika Realities P Ltd, Indore vs. ITO 5(1), Indore

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

ITA 95/IND/2018[2008-09]Status: DisposedITAT Indore04 Oct 2021AY 2008-09

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

…the Order under section 143(3)/148 of the I.T. Act, the same would be illegal and arbitrary and without jurisdiction. We rely upon the Order of ITAT, Visakhapatnam Bench in the case of G. Koteswara Rao (supra). In the case of ITO vs., Arun Kumar Kapoor [2011] 140 TTJ 249 (ASR-ITAT) [Paper Book at Page71], the ITAT, Amritsar Bench held as under : “On a perusal of section 153C, it would be clear that the provisions of this section are applicable which supersedes the applicability of provisions of sections 147 and 148. In the instant case, the documents were seized during the search under section 132 and the same we…

M/S Shivalika Realities P Ltd, Indore vs. ITO 5(1), Indore

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

ITA 94/IND/2018[2009-10]Status: DisposedITAT Indore04 Oct 2021AY 2009-10

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

…the Order under section 143(3)/148 of the I.T. Act, the same would be illegal and arbitrary and without jurisdiction. We rely upon the Order of ITAT, Visakhapatnam Bench in the case of G. Koteswara Rao (supra). In the case of ITO vs., Arun Kumar Kapoor [2011] 140 TTJ 249 (ASR-ITAT) [Paper Book at Page71], the ITAT, Amritsar Bench held as under : “On a perusal of section 153C, it would be clear that the provisions of this section are applicable which supersedes the applicability of provisions of sections 147 and 148. In the instant case, the documents were seized during the search under section 132 and the same we…

City Life Projects P.Ltd, New Delhi vs. ITO, Ward-6(2), New Delhi

In the result, the appeal filed by the assessee in ITA No

ITA 2668/DEL/2019[2010-11]Status: DisposedITAT Delhi17 Sept 2021AY 2010-11

Bench: Shri N.K. Billaiya[Assessment Year: 2010-11]

For Appellant: Shri Suresh K. Gupta, CAFor Respondent: Shri R.K. Gupta, Sr. DR
Section 143(1)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…

ACIT, New Delhi vs. M/S. K.S. Chawla & Songs (HUF), New Delhi

Appeal of the Revenue is dismissed

ITA 2724/DEL/2015[2008-09]Status: DisposedITAT Delhi18 May 2021AY 2008-09

Bench: Shri N. K. Billaiya & Ms. Suchitra Kamble(Through Video Conferencing)

For Appellant: Shri Rajesh Arora, C.AFor Respondent: Shri Mahesh Thakur, Sr.DR
Section 132Section 147Section 153CSection 154Section 50CSection 55ASection 69A

…ns of Sec. 153C of the Act would become redundant. Further, to 12 ITA. 2724 /Del/2015 AND C.O. 456/Del/2015 support the aforesaid contention reliance is sought to be placed on the decisions of the Amritsar Tribunal in the case of ACIT vs. Arun Kumar Kapoor (140 TTJ 249) wherein also the case of the assessee was re-opened u/s 147 of the Act based upon the documents found during the course of search of 3rd party premises. The Tribunal categorically held that Assessing Officer has erred in re-opening the case of the assessee u/s 147 of the Act as the assessment based upon alleged incriminating documents found duri…

M/S. Sumer Builders Private Limited, Mumbai vs. DCIT-Central Circle-5(3), Mumbai

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

ITA 580/MUM/2019[2011-12]Status: DisposedITAT Mumbai08 Jan 2021AY 2011-12

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2011-12 M/S. Sumer Builders Pvt. The Dy. Commissioner Of Ltd., Income Tax, 220, Commerce House, Central Circle – 5(3), 140, Nagindas Master (Erstwhile The Assistant Road, Commissioner Of Income Vs. Fort, Mumbai – 400 023 Tax, Central Circle-36, Pan: Aaacs7947P Mumbai), 1906, 19Th Floor, Air India Building, Nariman Point, Mumbai - 400021 (Appellant) (Respondent) Present For: Assessee By : Shri Nishit Gandhi, A.R. Revenue By : Shri T.S. Khalsa, D.R. Date Of Hearing : 25.11.2020 Date Of Pronouncement : 08.01.2021 O R D E R

For Appellant: Shri Nishit Gandhi, A.RFor Respondent: Shri T.S. Khalsa, D.R
Section 139Section 143(3)Section 147Section 148Section 149Section 151Section 153Section 153ASection 153C

…said assessment order is bad in law and is invalid and may kindly be quashed. In defence of his arguments the Ld. A.R. relied on the following decisions: 1. ITO vs. Arun Kumar Kapoor (2011) 16 taxmann.com 373 (Amritsar)/(2012) 50 SOT 87 (Amritsar) (URO)/(201) 140 TTJ 249 (Amritsar) 2. ACIT vs. Shri Srinivas Rao Hoskote in ITA No.1154 & 1155/Bang/2015. The Ld. A.R. therefore submitted that the order of Ld. CIT(A) may kindly be set aside and the assessment so framed by the AO under section 143 read with section 147 may kindly be quashed as being bad in law and is invalid in the eyes of law. 6. The Ld. D.R., on the…

Nawal Oils and Containers P.Ltd, New Delhi vs. ITO, Ward-18(2), New Delhi

In the result, the appeal filed by the Assessee stand allowed in the aforesaid manner

ITA 852/DEL/2019[2009-10]Status: DisposedITAT Delhi04 Mar 2020AY 2009-10

Bench: Shri H.S. Sidhu

For Appellant: Sh. P.C. Yadav, AdvocateFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 143(1)Section 147Section 148Section 153CSection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 852/DEL/2019 A.Y. : 2009-10 NAWAL OILS AND CONTAINERS vs. ITO, WARD-18(2), P. LTD., NEW DELHI R-35-36, RAMESH PARK, LAXMI NAGAR, NEW DELHI – 110 092 (PAN: AAACN454G) (Appellant) (Respondent) Assessee by : Sh. P.C. Yadav, Advocate Department by : Sh. Pradeep Singh Gautam, Sr. DR. ORDER This appeal is filed by the assessee against the impugned order dated 30.11.2018 of the Ld. CIT(A)-22, New Delhi pertaining to assessment year 2009-10 on the following grounds:- 1. The order of CIT (A) is bad in l…

Adarsh Agrawal, Delhi vs. ITO, Ward-61(1), New Delhi

In the result, appeal of Assessee allowed

ITA 777/DEL/2019[2010-11]Status: DisposedITAT Delhi14 Jan 2020AY 2010-11

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Deepesh Jain, C.A. And Shri Arpit Goel, C.AFor Respondent: Shri Ved Prakash Mishra, Sr. DR
Section 132Section 147Section 148Section 153ASection 153C

…been made under section 153C only which is a special provision. Therefore, re-assessment in the matter is wholly unjustified, invalid and bad in law. In support of his contention, he relied upon the following decisions : 01. ITO vs., Arun Kumar Kapoor [2011] 140 TTJ 249 [Amritsar-ITAT]. Order of ITAT, Delhi D-Bench, Delhi in the case of 02. Rajat Shubra Chatterji, New Delhi vs., ACIT, Circle 37(1), New Delhi in ITA.No.2430/Del./2015 Dated 20.05.2016. Order of ITAT, Delhi SMC-Bench, Delhi in the case of 03. Sushil Gaur & Shelly Agarwal, New Delhi vs., ITO, Ward-2(3), Ghaziabad in ITA.No.1500 & 1501/Del./2017, Dat…

Kuber Khanpan Udyog Pvt. Ltd., Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, both these appeals are partly allowed

ITA 580/DEL/2019[2011-12]Status: DisposedITAT Delhi22 Oct 2019AY 2011-12

Bench: Shri Kuldip Singh & Shri Prashant Maharishikuber Khanpan Udyog Pvt. Ltd, Vs. Acit, 1/8, West Patel Nagar, New Central Circle-30, Delhi New Delhi (Appellant) (Respondent) Kuber Food Products India Pvt. Vs. Acit, Ltd, Central Circle-30, C/O. Ravi Gupta, Advocate, E- New Delhi 6A, Kailash Colony, New Delhi (Appellant) (Respondent)

For Appellant: Shri PC Yadav, CAFor Respondent: Smt Naina Soin Kapil, Sr. DR
Section 147Section 153CSection 68

…lly server of the assessee Company. 15. Further assessee seeks to rely on the following judgments:- Wherein it has been held that provisions of section 153C are non obstantive and would override the provisions of section 147. a. ACIT Vs Aru Kapoor reported in 140 TTJ 249(Asr) b. Dr Rajat Saurabh Chaterji- Reported in 47 CCH 135(Del) c. Vikaram Munishwarlal Vs ITO reported in 50 CCH 133(Pune) d. Cargo Clearing case -307 ITR 1(Guj) e. V.n.Khandge Pune Bench copy of the decision is annexed in Decisions PB 16. In all above cases it has been held that where the provisions of section 153C are applicable, the AO is not…

Kuber Food Products India P.Ltd, New Delhi vs. ACIT, Central Circle-30, New Delhi

In the result, both these appeals are partly allowed

ITA 322/DEL/2019[2011-12]Status: HeardITAT Delhi22 Oct 2019AY 2011-12

Bench: Shri Kuldip Singh & Shri Prashant Maharishikuber Khanpan Udyog Pvt. Ltd, Vs. Acit, 1/8, West Patel Nagar, New Central Circle-30, Delhi New Delhi (Appellant) (Respondent) Kuber Food Products India Pvt. Vs. Acit, Ltd, Central Circle-30, C/O. Ravi Gupta, Advocate, E- New Delhi 6A, Kailash Colony, New Delhi (Appellant) (Respondent)

For Appellant: Shri PC Yadav, CAFor Respondent: Smt Naina Soin Kapil, Sr. DR
Section 147Section 153CSection 68

…lly server of the assessee Company. 15. Further assessee seeks to rely on the following judgments:- Wherein it has been held that provisions of section 153C are non obstantive and would override the provisions of section 147. a. ACIT Vs Aru Kapoor reported in 140 TTJ 249(Asr) b. Dr Rajat Saurabh Chaterji- Reported in 47 CCH 135(Del) c. Vikaram Munishwarlal Vs ITO reported in 50 CCH 133(Pune) d. Cargo Clearing case -307 ITR 1(Guj) e. V.n.Khandge Pune Bench copy of the decision is annexed in Decisions PB 16. In all above cases it has been held that where the provisions of section 153C are applicable, the AO is not…

Dr Mable Katyare, Hazaribagh vs. ITO Ward-1(1), Hazaribagh

Appeals are allowed

ITA 287/RAN/2017[13-14]Status: DisposedITAT Ranchi08 Apr 2019

Bench: Shri S.S, Godaraassessment Year:2013-14 बनाम / Dr. Mable Katyare, H’Bagh Income Tax Officer, Pan: Afspk1459G Ward-1(1), H’Bagh V/S. अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant Shri Devesh Poddar, Advocate ""यथ" क" ओर से/By Respondent Shri Chandan Das, Jcit-Dr सुनवाई क" तार"ख/Date Of Hearing 10-01-2019 घोषणा क" तार"ख/Date Of Pronouncement -04-2019 Assessment Year:2013-14 बनाम / Ramchandra Prasad Income Tax Officer, Pan: Afopp7929L Ward-1(1), H’Bagh V/S. अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant Shri Devesh Poddar, Advocate ""यथ" क" ओर से/By Respondent Shri Chandan Das, Jcit-Dr सुनवाई क" तार"ख/Date Of Hearing 09-01-2019 घोषणा क" तार"ख/Date Of Pronouncement 8-04-2019

Section 132Section 143(3)Section 147Section 153C

…r and Shelly Agarwal', (supra) this proposition has been accepted. Therein, the facts attending were, mutatis mutandis, identical with those I.T.A No. 86/Agra/2017 C.O. No. 07/Agra/2017 of the present case. Sushil Gaur (supra) relies on 'ACIT vs. Arun Kapur', 140 TTJ 249 (Asr) and 'Rajat Shubra Chatterji vs. ACIT', order dated 20.05.2016, passed by the Delhi ITAT, In ITA 2430/Del/2015. No contrary decision has been cited on behalf of the Department. Neither 'Sinhgad Technical Educational Society' (supra), nor 'Gudwill Housing Ltd.' (supra), nor 'Vidit Kumar Agarwal' (supra), nor even 'Honda Motor India Pvt. Ltd.'…

Shri Ali Hassan, Dehradun vs. ITO, Dehradun

Accordingly quashed. The ground No.1 is accordingly allowed

ITA 1573/DEL/2015[2007-08]Status: DisposedITAT Delhi28 Feb 2019AY 2007-08

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri Girish Shukla, AdvocateFor Respondent: Shri Ashok Kumar Saroha, CIT DR
Section 143(3)Section 148Section 234A

…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 Meer Hassan, Dehradun vs. ITO, Dehradun

Accordingly quashed. The ground No.1 is accordingly allowed

ITA 1571/DEL/2015[2007-08]Status: DisposedITAT Delhi28 Feb 2019AY 2007-08

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri Girish Shukla, AdvocateFor Respondent: Shri Ashok Kumar Saroha, CIT DR
Section 143(3)Section 148Section 234A

…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…

Giriish Chandra Sharma, Bulandshahr vs. ITO, Ward-3(1), Bulandshahr

In the result, both the appeals filed by the different Assessees stand allowed in the aforesaid manner

ITA 987/DEL/2018[2011-12]Status: DisposedITAT Delhi30 Nov 2018AY 2011-12

Bench: Sh. N. K. Billaiyaassessment Year: 2011-12 Sh. Girish Chandra Sharma Ito 38, Moh. Chotti Holi Vs Ward-3(1) Khurja, Padam Singh Gate, Bulandshahr Bulandshahr Pan : Agnps2979P (Appellant) (Respondent)

Section 132Section 132(4)Section 143Section 147Section 148Section 153CSection 69

…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/20i5 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…

Skylark Build, Mumbai vs. Asst CIT Cen Cir 4(2), Mumbai

ITA 4370/MUM/2015[2007-08]Status: DisposedITAT Mumbai29 Aug 2018AY 2007-08

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…ent should have passed u/s. 153C of the Act and not u/s. 147 of the Act. This make the notice issued u/s. 148 and the assessment order passed on that basis as bad ab-inito. Our view find support from the ratio laid down in ITO VS. ARUN KUMAR KAPOOR (2011) 140 TTJ 249(AMRITSAR). In this case, the facts of the case is that of one M/s. Today Homes & Infrastructure (P.) Ltd. A search action had taken place on 28th March, 2006 during the course of which certain incriminating documents were allegedly seized. The Dy. CIT, Central Circle-22, New Delhi intimated the Assessing Officer of the assessee about seizure…

Skylark Build, Mumbai vs. Asst CIT Cen Cir 4(2), Mumbai

ITA 3237/MUM/2015[2008-09]Status: DisposedITAT Mumbai29 Aug 2018AY 2008-09

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…ent should have passed u/s. 153C of the Act and not u/s. 147 of the Act. This make the notice issued u/s. 148 and the assessment order passed on that basis as bad ab-inito. Our view find support from the ratio laid down in ITO VS. ARUN KUMAR KAPOOR (2011) 140 TTJ 249(AMRITSAR). In this case, the facts of the case is that of one M/s. Today Homes & Infrastructure (P.) Ltd. A search action had taken place on 28th March, 2006 during the course of which certain incriminating documents were allegedly seized. The Dy. CIT, Central Circle-22, New Delhi intimated the Assessing Officer of the assessee about seizure…

DCIT Cen Cir 4(2), Mumbai vs. Sudhakar M. Shetty, Mumbai

ITA 2906/MUM/2015[2011-12]Status: DisposedITAT Mumbai29 Aug 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…ent should have passed u/s. 153C of the Act and not u/s. 147 of the Act. This make the notice issued u/s. 148 and the assessment order passed on that basis as bad ab-inito. Our view find support from the ratio laid down in ITO VS. ARUN KUMAR KAPOOR (2011) 140 TTJ 249(AMRITSAR). In this case, the facts of the case is that of one M/s. Today Homes & Infrastructure (P.) Ltd. A search action had taken place on 28th March, 2006 during the course of which certain incriminating documents were allegedly seized. The Dy. CIT, Central Circle-22, New Delhi intimated the Assessing Officer of the assessee about seizure…

Shri Kalyan Buildmart Pvt. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

ITA 153/JPR/2018[2008-09]Status: DisposedITAT Jaipur28 Jun 2018AY 2008-09
For Appellant: Shri S.R. Sharma and Shri R.K. Batra (C.As.)For Respondent: Shri Varinder Mehta (CIT)
Section 253Section 253(4)

…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…