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.

How many judgments cite ACIT v. Arun Kapur?

56 judgments on BharatTax cite ACIT v. Arun Kapur (140 TTJ 249), spanning 2016 to 2025.

Which sections of the Income Tax Act does ACIT v. Arun Kapur come up under?

It is most often cited in judgments turning on Section 153C, Section 143(3), Section 147, Section 148, Section 153A, Section 132.

ACIT v. Arun Kapur (140 TTJ 249)

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 152/JPR/2018[2007-08]Status: DisposedITAT Jaipur28 Jun 2018AY 2007-08

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…

ACIT, Jaipur vs. Shri Kalyan Buildmart Pvt. Ltd., Jaipur

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

ITA 517/JPR/2017[2007-08]Status: DisposedITAT Jaipur28 Jun 2018AY 2007-08

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…

DCIT, Jaipur vs. Vimal Chand Surana HUF, Jaipur

In the result, the appeal of the revenue stands dismissed

ITA 437/JPR/2017[2007-08]Status: DisposedITAT Jaipur17 May 2018AY 2007-08

For Appellant: Shri S.R. Sharma &For Respondent: Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@

Section 131Section 139(1)Section 143Section 143(3)Section 147Section 148Section 151Section 292C

…of the two sections have been legislated differently with a definite purpose. Reliance is placed on the following judicial pronouncements, the relevant extracts of which have been set out hereunder for the sake of ready reference:- Arun Kumar Kapoor [2011] 140 TTJ 249 (Amritsar) ITA 437/JP/2017_ 17 DCIT Vs. Vimal Chand Surana (HUF) “Head Notes :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 course of which certain incriminating docu…

Asst.C.I.T., Bangalore vs. Sri. Srinivas Rao Hoskote, Bangalore

In the result, appeals of the Revenue are dismissed

ITA 1154/BANG/2015[2010-11]Status: DisposedITAT Bangalore21 Feb 2018AY 2010-11

Bench: Shri. Jason P. Boaz & Shri. Laliet Kumari.T.A Nos.1154 & 1155/Bang/2015 (Assessment Years : 2010-11 & 2011-12) Asst. Commissioner Of Income-Tax, Circle -2(3)(1), Bengaluru .. Appellant V. Shri. Srinivas Rao Hoskote, No.4/7, 3Rd Floor, Sidda Enclave Nehrunagar, 1St Main Road, Seshadripuram Bengaluru 560 020 .. Respondent Pan : Aaeph8477J Assessee By : Shri. V. Chandrashekar, Advocate Revenue By : Smt. Padmameenakshi, Jcit Heard On : 31.01.2018 Pronounced On : 21.02.2018 O R D E R Per Laliet Kumar:

For Appellant: Shri. V. Chandrashekar, AdvocateFor Respondent: Smt. Padmameenakshi, JCIT

Section 132Section 133ASection 139Section 143(3)Section 147Section 148Section 149Section 151Section 153Section 153A

…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. ITA.1154 & 1155/Bang/2015 Page - 7 147 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…

Shri N Suryanarayana, Challakere vs. The Deputy Commissioner of Income Tax, Central Circle 1(2), Bangalore

In the result, the appeal filed by the assessee for Assessment Year 2011-12 is partly allowed

ITA 1709/BANG/2017[2011 - 12]Status: DisposedITAT Bangalore01 Dec 2017

Bench: Shri Arun Kumar Garodia

For Appellant: Shri Lokesh Jain, CAFor Respondent: Shri Palani Kumar, Addl. CIT (DR)

Section 132Section 139Section 147Section 148Section 149Section 151Section 153Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA Nos. 1708 & 1709/Bang/2017 Assessment Years :2010-11 & 2011-12 Shri N. Suryanarayana, Bangalore Road, The Deputy Commissioner of Gandhinagar, Income Tax, Challakere – 577 522 Vs. Central Circle 1 (2), Chitradurga Dt. Bangalore. PAN: AKJPS 8213L APPELLANT RESPONDENT Assessee by : Shri Lokesh Jain, CA Revenue by : Shri Palani Kumar, Addl. CIT (DR) Date of hearing : 23.11.2017 Date of Pronouncement : 01.12.2017 O R D E R Per Shri A.K. Garodia, Accountant Member; Both these appeals are filed by t…

Shri N Suryanarayana, Chalakere vs. The Deputy Commissioner of Income Tax, Central Circle 1(2), Bangalore

In the result, the appeal filed by the assessee for Assessment Year 2011-12 is partly allowed

ITA 1708/BANG/2017[2010 - 11]Status: DisposedITAT Bangalore01 Dec 2017

Bench: Shri Arun Kumar Garodia

For Appellant: Shri Lokesh Jain, CAFor Respondent: Shri Palani Kumar, Addl. CIT (DR)

Section 132Section 139Section 147Section 148Section 149Section 151Section 153Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA Nos. 1708 & 1709/Bang/2017 Assessment Years :2010-11 & 2011-12 Shri N. Suryanarayana, Bangalore Road, The Deputy Commissioner of Gandhinagar, Income Tax, Challakere – 577 522 Vs. Central Circle 1 (2), Chitradurga Dt. Bangalore. PAN: AKJPS 8213L APPELLANT RESPONDENT Assessee by : Shri Lokesh Jain, CA Revenue by : Shri Palani Kumar, Addl. CIT (DR) Date of hearing : 23.11.2017 Date of Pronouncement : 01.12.2017 O R D E R Per Shri A.K. Garodia, Accountant Member; Both these appeals are filed by t…

Smt.Bhagya Nagaraj, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 95/BANG/2017[2007-08]Status: DisposedITAT Bangalore25 Oct 2017AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri M.V.Seshachala, Sr. Advocate &For Respondent: Shri Sunil Kumar Agarwal, Addl.CIT(DR)

Section 132Section 143(3)Section 147Section 148Section 153C

…t. Adlene Kagoo. Section 147 is not substitute or alternate to section 153C where provisions of section 153C are applicable. Learned senior counsel for assessee placed reliance on the decision of the co-ordinate bench in the case of ITO vs. Arun Kumar Kapoor (140 TTJ 249) and upon the decision of the co-ordinate bench of Tribunal in Rajat Shubra Chatterji vs. Asst.CIT (47 CCH 135)(Del). On merits, Learned Senior Counsel submitted that no addition can be made based on material found as a result of search u/s 132 in the case of third party without cross examining the parties. He further submitted that even assumin…

Smt.Bhagya Nagaraj, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 94/BANG/2017[2005-2006]Status: DisposedITAT Bangalore25 Oct 2017AY 2005-2006

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri M.V.Seshachala, Sr. Advocate &For Respondent: Shri Sunil Kumar Agarwal, Addl.CIT(DR)

Section 132Section 143(3)Section 147Section 148Section 153C

…t. Adlene Kagoo. Section 147 is not substitute or alternate to section 153C where provisions of section 153C are applicable. Learned senior counsel for assessee placed reliance on the decision of the co-ordinate bench in the case of ITO vs. Arun Kumar Kapoor (140 TTJ 249) and upon the decision of the co-ordinate bench of Tribunal in Rajat Shubra Chatterji vs. Asst.CIT (47 CCH 135)(Del). On merits, Learned Senior Counsel submitted that no addition can be made based on material found as a result of search u/s 132 in the case of third party without cross examining the parties. He further submitted that even assumin…

Smt.Bhagya Nagaraj, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 93/BANG/2017[2005-2006]Status: DisposedITAT Bangalore25 Oct 2017AY 2005-2006

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri M.V.Seshachala, Sr. Advocate &For Respondent: Shri Sunil Kumar Agarwal, Addl.CIT(DR)

Section 132Section 143(3)Section 147Section 148Section 153C

…t. Adlene Kagoo. Section 147 is not substitute or alternate to section 153C where provisions of section 153C are applicable. Learned senior counsel for assessee placed reliance on the decision of the co-ordinate bench in the case of ITO vs. Arun Kumar Kapoor (140 TTJ 249) and upon the decision of the co-ordinate bench of Tribunal in Rajat Shubra Chatterji vs. Asst.CIT (47 CCH 135)(Del). On merits, Learned Senior Counsel submitted that no addition can be made based on material found as a result of search u/s 132 in the case of third party without cross examining the parties. He further submitted that even assumin…

Sh. Ravinder Singh Lohia, New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1852/DEL/2017[2007-08]Status: DisposedITAT Delhi17 Oct 2017AY 2007-08

Bench: Shri B.P. Jain

For Appellant: Dr. Rakesh GuptaFor Respondent: Shri T. Vasanthan Sr. DR

Section 143(3)Section 147Section 148Section 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…

Smt. Taruna Verma, Delhi vs. ITO, New Delhi

In the result appeal of the assessee is allowed

ITA 2833/DEL/2016[2007-08]Status: DisposedITAT Delhi19 Sept 2017AY 2007-08

Bench: Shri I.C.Sudhir & Shri Prashant Maharishismt Taruna Verma, Vs. Ito, A-340, Shastri Nagar, Delhi Ward-19(3), Pan:Akfpv1950P New Delhi (Appellant) (Respondent)

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Anshu Prakash, Sr. DR

Section 142(1)Section 147Section 148Section 69A

…placed on the following judgements: a) Rajat Shubra Chatterji v. ACIT (ITA No. 2430/Del/2015 dated 20.05.2016) ITAT, Delhi "7. On having gone through the decisions cited above especially the decision of Amritsar Bench in the case of ITO vs. Arun Kumar Kapoor 140 TTJ 249 (Amritsar) reassessment was initiated on the basis of 11 | P a g e Tarun Verma Vs. ITO, incriminating material found in search of third party and the validity of the same was challenged by the assessee before the Learned CIT vitiated the proceedings. The same was questioned by the Revenue before the ITAT and the ITAT after discussing the cases o…

Smt. Sangeeta Chhabra, Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1853/DEL/2017[2007-08]Status: DisposedITAT Delhi21 Apr 2017AY 2007-08

Bench: Shri B.P. Jainassessment Year 2007-08 Vs. Ito, Ward-36(5), New Smt. Sangeeta Chhabra, Prop. M/S. Chhabra Metals, Delhi. D-6/12, 1St Floor, Rana Pratap Bagh, Delhi. Pan: Aeypc 6682C (Appellant) (Respondent) Assessee(S) By : S/Shri V.K. Sabharwal, Adv. Revenue By : Ms. Bedobani Chaudhuri, Sr.D.R. सुनवाई क" तार"ख/Date Of Hearing : 19/04/2017 घोषणा क" तार"ख /Date Of Pronouncement: 21/04/2017 Order This Appeal Of The Assessee Arises From The Order Of Learned Cit(A)- 12, New Delhi, Vide Order Dated 17.02.2017 For The Assessment Year 2007- 08. 2. The Assessee Has Raised As Many Thirteen Grounds Of Appeal. Ground No.1 & 2 Are With The Regard To Initiation Of Re-Assessment Proceedings U/S.147 Of The Act & Rest Of The Grounds Are With Regard To The Addition On Account Of Alleged Purchases Of Bogus Material Amounting To Rs.39,74,698/- & Payment Of Commission Amounting To Rs.19,873/-.

For Respondent: Ms. Bedobani Chaudhuri

Section 131Section 132Section 143(2)Section 147Section 148Section 153ASection 153C

…5 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…

T V Today Network Ltd., New Delhi vs. Addl. CIT, New Delhi

Accordingly grounds raised by assessee on legal as well as on merits stands allowed

ITA 5617/DEL/2012[2008-09]Status: DisposedITAT Delhi10 Apr 2017AY 2008-09

Bench: Sh. R. K. Panda & Smt. Beena A. Pillaischleicher India Ltd. Dcit C/O M/S Rra Taxindia Central Circle-09, Vs. D-28, South Extension, Part-I New Delhi New Delhi Pan : Aaacm1960G (Appellant) (Respondent)

For Appellant: Dr. Rakesh KuptaFor Respondent: Sh. N. K. Bansal, Sr.DR

Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER Schleicher India Ltd. DCIT C/o M/s RRA Taxindia Central Circle-09, Vs. D-28, South Extension, Part-I New Delhi New Delhi PAN : AAACM1960G (Appellant) (Respondent) Appellant by : Dr. Rakesh Kupta, Sh. Somil Aggarwal, Advs. Respondent by : Sh. N. K. Bansal, Sr.DR Date of hearing : 21.03.2017 Date of pronouncement : 24.03.2017 O R D E R PER BEENA A. PILLAI, J.M : 1. The present appeal has been preferred by assessee against order, dated 30.09.2013 passed by Ld. CIT(A…

Dr. Kamal Kant Pandey, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2429/DEL/2015[2007-08]Status: DisposedITAT Delhi07 Mar 2017AY 2007-08

Bench: Shri B.P. Jain

For Appellant: Sh. P.C. Yadav, AdvFor Respondent: Ms. Bedobina Chaudhari, Sr. DR

Section 132Section 147Section 148Section 271Section 28

…ITA No. 2429/Del./2015 Assessment Year: 2007-08 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “SMC” NEW DELHI) BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER ITA No. 2429/Del./2015 Assessment Year: 2007-08 Kamal Kant Pandey Vs. ACIT 69, Doctors G/H, Society Circle 37(1), Vasundhra Enclave, New Delhi New Delhi (Applicant) (Respondent) (PAN: AAAPP0683N) Assessee by: Sh. P.C. Yadav, Adv. Revenue by: Ms. Bedobina Chaudhari, Sr. DR Date of hearing 06/03/2017 Date of pronouncement 07/03/2017 ORDER PER B.P. JAIN, ACCOUNTANT MEMBER: 1. This appeal of the assessee arises from the order of ld. CIT(A)-XX, New Delhi vide or…

Probir Chandra Sen, Noida vs. ACIT, New Delhi

In the result the appeal of the assessee is allowed

ITA 2353/DEL/2015[2007-08]Status: DisposedITAT Delhi25 Jan 2017AY 2007-08

Bench: The Income Tax Appellate Tribunal Delhi Bench ‘Smc 3’, New Delhi Before Shri J. Sudhakar Reddyay: 2007-08 Sh. Probir Chandra Sen Vs. Acit, Circle 37(1) R/O Flat No.81, Tower 15A New Delhi Ats Green Village Expressway Sector 93A Noida 201 304 Pan: Akkps 7348 R (Appellant) (Respondent)

For Appellant: Sh. Rakesh Singh, AdvFor Respondent: Sh. Rajesh Kumar, Sr.D.R

Section 132Section 143Section 147Section 148Section 153C

…nd 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 coordinate bench of the ITAT in the case of ACIT versus Arun Kapoor-140 TTJ 249(AMRITSAR) hold that provisions of section 153C of the act were applicable in the present case for framing the assessment, if any, which excludes the application of section 147 of the act, hence, notice issued under section 148 of the act and assessment framed in furtherance thereto under section 147 read with section 143 (3) of the act are void a…

Sh. Rajat Shubra Chatterji, New Delhi vs. ACIT, New Delhi

The appeal is allowed

ITA 2430/DEL/2015[2007-08]Status: DisposedITAT Delhi20 May 2016AY 2007-08

Bench: Shri I.C. Sudhir & Shri L.P. Sahu Assessment Year: 2007-08 Rajat Shubra Chatterji, Vs. Acit, C-502, Npsc Housing Society, Circle 37(1), Sector-5, Dwarka, New Delhi. New Delhi. (Pan: Aarpc5101F) (Appellant) (Respondent) Assessee By: Shri Pc Yadav,Adv. Department By: Shri Rajesh Kumar Kedia, Sr. Dr Date Of Hearing : 02 .03.2016 Date Of Pronouncement: 20 :05.2016 Order Per I.C. Sudhir:The Assessee Has Questioned First Appellate Order On The Following Grounds:

For Appellant: Shri PC Yadav,AdvFor Respondent: Shri Rajesh Kumar Kedia, Sr. DR

Section 132Section 143(1)Section 147Section 148Section 28Section 79A

…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: i) ACIT vs. Arun Kapur – 140 TTJ 249 (Amritsar); ii) Cargo Clearing Agency vs. JCIT – 307 ITR 1(Guj.); 7 6. The Learned Senior DR on the other hand tried to justify the action of the Assessing Officer in initiating reopening proceedings. He submitted that the Assessing Officer was in possession of specific information that sweat equity shares in the hands of the assessee was taxabl…

ACIT v. Arun Kapur

What is ACIT v. Arun Kapur authority for?

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing ACIT v. Arun Kapur

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

ACIT, Jaipur vs. Shri Kalyan Buildmart Pvt. Ltd., Jaipur

DCIT, Jaipur vs. Vimal Chand Surana HUF, Jaipur

Asst.C.I.T., Bangalore vs. Sri. Srinivas Rao Hoskote, Bangalore

Shri N Suryanarayana, Challakere vs. The Deputy Commissioner of Income Tax, Central Circle 1(2), Bangalore

Shri N Suryanarayana, Chalakere vs. The Deputy Commissioner of Income Tax, Central Circle 1(2), Bangalore

Smt.Bhagya Nagaraj, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

Smt.Bhagya Nagaraj, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

Smt.Bhagya Nagaraj, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

Sh. Ravinder Singh Lohia, New Delhi vs. ITO, New Delhi

Smt. Taruna Verma, Delhi vs. ITO, New Delhi

Smt. Sangeeta Chhabra, Delhi vs. ITO, New Delhi

T V Today Network Ltd., New Delhi vs. Addl. CIT, New Delhi

Dr. Kamal Kant Pandey, New Delhi vs. ACIT, New Delhi

Probir Chandra Sen, Noida vs. ACIT, New Delhi

Sh. Rajat Shubra Chatterji, New Delhi vs. ACIT, New Delhi