What is ACIT v. Sh. Ramesh Kumar Mantri authority for?

No addition can be made in a search assessment under Section 153A or 153C for assessments that have become final, unless incriminating material is found during the search or assessment proceedings. The absence of such material also impacts the invocation of revisionary jurisdiction under Section 263.

How many judgments cite ACIT v. Sh. Ramesh Kumar Mantri?

77 judgments on BharatTax cite ACIT v. Sh. Ramesh Kumar Mantri (64 Taxmann.com 34), spanning 2016 to 2025.

Which sections of the Income Tax Act does ACIT v. Sh. Ramesh Kumar Mantri come up under?

It is most often cited in judgments turning on Section 115JA, Section 132, Section 132A, Section 143(3), Section 153A, Section 153C.

ACIT v. Sh. Ramesh Kumar Mantri (64 Taxmann.com 34)

INFINITY CARS PRIVATE LIMITED,MUMBAI vs. PCIT03 CENTRAL MUMBAI, MUMBAI

In the result, the appeal is allowed

ITA 2369/MUM/2025[2019-20]Status: DisposedITAT Mumbai21 Jul 2025AY 2019-20

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarinfinity Cars Private V/S. Principal Commissioner Of Limited, 12/A, 1St Floor, बनाम Income Tax– 03 Central, Lotus Cinema Bldg., Worli Mumbai, Room No. 441, 4 Th S.O. Mumbai - 400 018, Floor, Kautilya Bhavan, C-41 To Maharashtra C-43, G-Block, Bandra Kurla Complex, Bandra (East),Mumbai - 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabci5671H Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Bhupendra Shah,ARFor Respondent: Mr.R.A. Dhyani, (CIT-DR)

Section 153ASection 153CSection 263

…e decision taken in the assessment order for A.Y. 2017-18.In response, the assessee submitted that in view of judicial pronouncements of the Hon’ble Apex Court in the cases of Abhisar Builwell Pvt. Ltd., Continental Warehousing Corporation (Nhava Sheva) Ltd. (64 Taxmann.com 34), Kabul Chawla etc. no addition could be made in respect of assessments which have became final if no incriminating material is found during search or during 153A proceedings. The assessee also contented that where there was nothing on record to suggest that any material was unearthed during search or proceedings u/s 153A, the PCIT could no…

DCIT- CC 6 (4), MUMBAI vs. SHRI SAMEER GEHLAUT, MUMBAI

In the result, appeal of the Revenue is stands dismissed

ITA 1431/MUM/2022[2013-14]Status: DisposedITAT Mumbai13 Jan 2023AY 2013-14

For Appellant: Shri K.GopalFor Respondent: Smt Riddhi Mishra (CIT DR)

Section 143(3)Section 153ASection 153CSection 54

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/ I.T.A. No.1431/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2013-14) Deputy Commissioner of Income बिधम/ Shri Sameer Gehlaut Tax, Central Circle 6(4) 17th floor, Tower 1, Vs. Room No. 1925, 19th Floor, Indiabulls Finance Centre, Air India Building, Senepati Bapat Marg, Nariman Point, Elphinstone Road, Mumbai-400021 Mumbai-400013 स्थधयीलेखधसं./जीआइआरसं./PAN/GIR No. : AFMPG9469E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri K.Gopal Revenue by: Smt Riddhi Mishra (CIT DR) सु…

DCIT- CC- 6(4), MUMBAI vs. SMT. DIVYA SAMEER GEHLAUT, MUMBAI

In the result, the appeal of the Revenue stands dismissed

ITA 1428/MUM/2022[2013-14]Status: DisposedITAT Mumbai31 Oct 2022AY 2013-14

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.1428/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) Deputy Commissioner Of Income बिधम/ Smt. Divya Sameer Tax, Gehlaut Vs. Central Circle 6(4), 17Th Floor, Tower 1, Room No. 1925, 19Th Floor, Indianbulls Finance Air India Building, Centre, Senapati Bapat Nariman Point, Marg, Elphinstone Mumbai-400021 Road, Mumbai-400013 स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Ajbpg2722R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri .Om Kandalkar Revenue By: Shri. T Sankar (Dr) सुनवाई की तारीख / Date Of Hearing: 29/09/2022 घोषणा की तारीख /Date Of Pronouncement: 31/10/2022 आदेश / O R D E R Per Aby T. Varkey, Jm:

For Appellant: Shri .Om KandalkarFor Respondent: Shri. T Sankar (DR)

Section 132Section 143Section 143(3)Section 153CSection 54

…ITA NO. 1428/MUM/2022 Smt. Divya Sameer Gahlaut IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकर अपील सं/ I.T.A. No.1428/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) Deputy Commissioner of Income बिधम/ Smt. Divya Sameer Tax, Gehlaut Vs. Central Circle 6(4), 17th floor, Tower 1, Room No. 1925, 19th Floor, Indianbulls Finance Air India Building, Centre, Senapati Bapat Nariman Point, Marg, Elphinstone Mumbai-400021 Road, Mumbai-400013 स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AJBPG2722R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) As…

LUXORA INFRASTRUCTURE PVT. LTD,MUMBAI vs. DCIT CENTRAL CIRCLE 2 (1), MUMBAI

In the result, the appeal is allowed in the terms indicated above

ITA 1292/MUM/2019[2009-10]Status: DisposedITAT Mumbai21 Oct 2022AY 2009-10

Bench: Us Is A Company Engaged In The Business Of, Inter Alia, The Construction & Development Of Integrated Townships. The Assessment Under Section 143(3) Was Completed On 12Th December 2011 At A Total Income Of Rs 42,18,260. However, As A Result Of Search Operations Having Been Carried Out By The Income Tax Department On The Assessee & Its Associated Persons & Group Enterprises, The Assessee Was Called Upon To File A Fresh Return Under Section 153A, Which Was

Section 143(3)Section 153ASection 68

…ITA No.: 1292/Mum/2019 Assessment year: 2009-10 Page 1 of 15 INCOME TAX APPELLATE TRIBUNAL MUMBAI „A‟ BENCH, MUMBAI [Coram: Pramod Kumar, Vice President and, Pavan Kumar Gadale, Judicial Member] ITA No.: 1292/Mum/2019 Assessment year: 2009-10 Luxora Infrastructure Pvt Ltd …………………….. Appellant 1207, 12th floor, A Wing , 02 Commercial Building 23-24, Minerva Industrial Estate, Off LBS Road Mulund (W), Mumbai 400 080 [PAN: AABCL2854K] Vs. Deputy Commissioner of Income Tax Central Circle 2(1), Mumbai ………………….Respondent Appearances: K P Dewani, for the appellant Shailja Rai, for the respondent Date of concluding the…