All Cargo Global Logistics Ltd. v. DCIT

137 ITD 287Income Tax Appellate Tribunal2012#51 most cited

What is All Cargo Global Logistics Ltd. v. DCIT authority for?

In non-abated assessments, the Assessing Officer can make additions under section 153A based on books of accounts or documents found during a search but not produced during the original assessment, provided such material is incriminating.

907

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2026.

Also referred to as

All Cargo Global Logistics Ltd. v. DCIT · section 153A · section 132 · incriminating material · search and seizure · non-abated assessments · books of accounts · documents not produced · original assessment · ITAT Mumbai

Also reported as

18 ITR (Trib) 10618 ITR 106147 TTJ 51316 Taxmann.com 101

Sections most often in play

Section 153ASection 143(3)Section 147Section 148Section 153DSection 132Section 1961Section 153C

Issues it is cited on

casus omissussection 158b(b)section 153(a)section 158bb(1)deemed dividendsection 2(22)section 153a(1)(b)section 2(22)(e)accumulated profitssection 158bbretracted statementsection 153(1)

Judgments citing All Cargo Global Logistics Ltd. v. DCIT

Rail Road Constructions Private Limited, Orissa vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, both the appeals of the assessee are allowed in above terms

ITA 492/HYD/2021[2012-13]Status: DisposedITAT Hyderabad05 May 2022AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri T. Sunil Goutam
Section 131Section 132Section 132ASection 139Section 143(3)Section 147Section 148Section 149Section 151Section 153

…as to stop short in these proceedings and restrict himself to the income already determined/ assessed in the already concluded proceedings for the year(s), whether under section 143(1) or 143(3). • Decision in case of All Cargo Global Logistics Ltd. Vs. DCIT, 147 TTJ 513 wherein it was held that: “in the assessments that are pending, the AD retains original jurisdiction as well as jurisdiction conferred on him u, s 153.4 for which assessments shall be made for each of these assessment years separately. In respect of other cases, in addition to income that has already been assessed, the assessment u/ s 153A will b…

Rail Road Constructions Private Limited, Orissa vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, both the appeals of the assessee are allowed in above terms

ITA 491/HYD/2021[2011-12]Status: DisposedITAT Hyderabad05 May 2022AY 2011-12

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri T. Sunil Goutam
Section 131Section 132Section 132ASection 139Section 143(3)Section 147Section 148Section 149Section 151Section 153

…as to stop short in these proceedings and restrict himself to the income already determined/ assessed in the already concluded proceedings for the year(s), whether under section 143(1) or 143(3). • Decision in case of All Cargo Global Logistics Ltd. Vs. DCIT, 147 TTJ 513 wherein it was held that: “in the assessments that are pending, the AD retains original jurisdiction as well as jurisdiction conferred on him u, s 153.4 for which assessments shall be made for each of these assessment years separately. In respect of other cases, in addition to income that has already been assessed, the assessment u/ s 153A will b…

ACIT, Allahabad vs. M/S Sunsine Infrastate Pvt Ttd, Allahabad

In the result, the appeal filed by Revenue in ITA no

ITA 103/ALLD/2017[2011-2012]Status: DisposedITAT Allahabad04 May 2022AY 2011-2012

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12 The Assistant Commissioner Of Sunshine Infraestate Income-Tax, Central Circle, V. Private Limited Allahabad, U.P. 17, Industrial Area, Naini, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent) C.O.No. 22/Alld/2017 (Arising Out Of Ita No.103/Alld/2017) Assessment Year: 2011-12 Sunshine Infraestate Private Limited The Assistant 17, Industrial Area, Naini, V. Commissioner Of Allahabad, U.P. Income-Tax, Central Circle, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent)

For Appellant: Shri Shantanu Dhamija, CIT-DRFor Respondent: Shri Parveen Godbole,CA
Section 132(1)Section 142(1)Section 144Section 153ASection 250

…P a g e | 1 ITA No. 103/Alld/2017 and C.O.No. 22/Alld/2017 (arising out of ITA No. 103/Alld/2017) Assessment Year 2011-12 Sunshine Infraestate Private Limited,Allahabad IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH “DB”, ALLAHABAD (THROUGH VIRTUAL COURT), BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2011-12 The Assistant Commissioner of Sunshine Infraestate Income-tax, Central Circle, v. Private Limited Allahabad, U.P. 17, Industrial Area, Naini, Allahabad, U.P. PAN: AANCS9247H (Appellant) (Respondent) C.O.No. 22/Alld/2017 (arising out of ITA No.10…

Narendra Mithailal Agrawal, Nashik vs. Asssistant Commissioner of Income-Tax

Appeal is allowed in above terms

ITA 26/PUN/2016[2008-09]Status: DisposedITAT Pune04 May 2022AY 2008-09

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteshri Narendra M. Agrawal Acit, Circle - 1 532, Aarti Steel Nashik Vs. 60 Feet Road, Sarda Circle Nashik 422001 Pan – Abgpa9107R Appellant Respondent Appellant By: Shri Sanket Milind Joshi Respondent By: Shri S.P. Walimbe Date Of Hearing: 22.04.2022 Date Of Pronouncement: 04.05.2022 O R D E R Per S.S. Godara, Jm This Assessee’S Appeal For Ay 2008-09 Is Against The Order Of The Cit(A) 1, Nashik Dated 06.10.2015 Passed In Case No. Nsk/Cit(A)-1/38/2014-15 Involving Proceedings Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961 In Short The Act.

For Appellant: Shri Sanket Milind JoshiFor Respondent: Shri S.P. Walimbe
Section 143(3)

…hnical defence as the instant issue goes to the route of the case. Hon’ble apex court’s landmark decision of NTPC vs. CIT (1998) 229 ITR 383 (SC) as considered the tribunal’s Special Bench decision in the case of All Cargo Global Logistic Ltd. vs. DCIT (2012) 137 ITD 287 (Mum) (SB), holds that we can very well entertain an additional ground to determine the correct tax liability of an assessee provided all the relevant facts form part of the record before us. We thus accept the assessee’s prayer to raise the instant additional ground. 2 Shri Narendra M. Agrawal 4. Now comes the most crucial issue of validity of…

K. Narsimha, New Delhi vs. ACIT, Central Circle- 3, New Delhi

In the result, the appeal in ITA No

ITA 8284/DEL/2019[2008-09]Status: DisposedITAT Delhi04 May 2022AY 2008-09

Bench: Sh. A. D. Jaindr. B. R. R. Kumar

For Appellant: Sh. P. Roychaudhuri, AdvFor Respondent: Sh. Manvendra Goyal, CIT DR &
Section 131Section 153ASection 263

…nce the A.Y. 2001-02 cannot be treated as abated assessments. On this issue, reliance is placed on the following case laws:  CIT v. Kabul Chawla (2016] 380 ITR 573  Pr. CIT vs. Meeta Gutgutia (2017) 395 ITR 526  All Cargo Global Logistics Limited Vs. DCIT 18 ITR 106  ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, ITA No. 5957/DEL/2015 dated 05.10.2018,  ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand Steels Pvt. Ltd. in dated 10.10.2018 etc. ITA Nos. 8283 8284/Del/2019 K. Narsimha 12. The Hon’ble Delhi High Court in the case of CIT Vs Kabul Chawla (supra) held as under: “vii. Completed asse…

K. Narsimha, New Delhi vs. ACIT, Central Circle- 3, New Delhi

In the result, the appeal in ITA No

ITA 8283/DEL/2019[2006-07]Status: DisposedITAT Delhi04 May 2022AY 2006-07

Bench: Sh. A. D. Jaindr. B. R. R. Kumar

For Appellant: Sh. P. Roychaudhuri, AdvFor Respondent: Sh. Manvendra Goyal, CIT DR &
Section 131Section 153ASection 263

…nce the A.Y. 2001-02 cannot be treated as abated assessments. On this issue, reliance is placed on the following case laws:  CIT v. Kabul Chawla (2016] 380 ITR 573  Pr. CIT vs. Meeta Gutgutia (2017) 395 ITR 526  All Cargo Global Logistics Limited Vs. DCIT 18 ITR 106  ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, ITA No. 5957/DEL/2015 dated 05.10.2018,  ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand Steels Pvt. Ltd. in dated 10.10.2018 etc. ITA Nos. 8283 8284/Del/2019 K. Narsimha 12. The Hon’ble Delhi High Court in the case of CIT Vs Kabul Chawla (supra) held as under: “vii. Completed asse…

K. Narsimha, New Delhi vs. ACIT, Central Circle- 3, New Delhi

In the result, the appeal in ITA No

ITA 2411/DEL/2018[2005-06]Status: DisposedITAT Delhi04 May 2022AY 2005-06

Bench: Sh. A. D. Jaindr. B. R. R. Kumar

For Appellant: Sh. P. Roychaudhuri, AdvFor Respondent: Sh. Manvendra Goyal, CIT DR &
Section 131Section 153ASection 263

…nce the A.Y. 2001-02 cannot be treated as abated assessments. On this issue, reliance is placed on the following case laws:  CIT v. Kabul Chawla (2016] 380 ITR 573  Pr. CIT vs. Meeta Gutgutia (2017) 395 ITR 526  All Cargo Global Logistics Limited Vs. DCIT 18 ITR 106  ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, ITA No. 5957/DEL/2015 dated 05.10.2018,  ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand Steels Pvt. Ltd. in dated 10.10.2018 etc. ITA Nos. 8283 8284/Del/2019 K. Narsimha 12. The Hon’ble Delhi High Court in the case of CIT Vs Kabul Chawla (supra) held as under: “vii. Completed asse…

K. Narsimha, New Delhi vs. ACIT, Central Circle- 3, New Delhi

In the result, the appeal in ITA No

ITA 2410/DEL/2018[2004-05]Status: DisposedITAT Delhi04 May 2022AY 2004-05

Bench: Sh. A. D. Jaindr. B. R. R. Kumar

For Appellant: Sh. P. Roychaudhuri, AdvFor Respondent: Sh. Manvendra Goyal, CIT DR &
Section 131Section 153ASection 263

…nce the A.Y. 2001-02 cannot be treated as abated assessments. On this issue, reliance is placed on the following case laws:  CIT v. Kabul Chawla (2016] 380 ITR 573  Pr. CIT vs. Meeta Gutgutia (2017) 395 ITR 526  All Cargo Global Logistics Limited Vs. DCIT 18 ITR 106  ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, ITA No. 5957/DEL/2015 dated 05.10.2018,  ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand Steels Pvt. Ltd. in dated 10.10.2018 etc. ITA Nos. 8283 8284/Del/2019 K. Narsimha 12. The Hon’ble Delhi High Court in the case of CIT Vs Kabul Chawla (supra) held as under: “vii. Completed asse…

K. Narsimha, New Delhi vs. ACIT, Central Circle- 3, New Delhi

In the result, the appeal in ITA No

ITA 2409/DEL/2018[2003-04]Status: DisposedITAT Delhi04 May 2022AY 2003-04

Bench: Sh. A. D. Jaindr. B. R. R. Kumar

For Appellant: Sh. P. Roychaudhuri, AdvFor Respondent: Sh. Manvendra Goyal, CIT DR &
Section 131Section 153ASection 263

…nce the A.Y. 2001-02 cannot be treated as abated assessments. On this issue, reliance is placed on the following case laws:  CIT v. Kabul Chawla (2016] 380 ITR 573  Pr. CIT vs. Meeta Gutgutia (2017) 395 ITR 526  All Cargo Global Logistics Limited Vs. DCIT 18 ITR 106  ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, ITA No. 5957/DEL/2015 dated 05.10.2018,  ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand Steels Pvt. Ltd. in dated 10.10.2018 etc. ITA Nos. 8283 8284/Del/2019 K. Narsimha 12. The Hon’ble Delhi High Court in the case of CIT Vs Kabul Chawla (supra) held as under: “vii. Completed asse…

K. Narsimha, New Delhi vs. ACIT, Central Circle- 3, New Delhi

In the result, the appeal in ITA No

ITA 2408/DEL/2018[2002-03]Status: DisposedITAT Delhi04 May 2022AY 2002-03

Bench: Sh. A. D. Jaindr. B. R. R. Kumar

For Appellant: Sh. P. Roychaudhuri, AdvFor Respondent: Sh. Manvendra Goyal, CIT DR &
Section 131Section 153ASection 263

…nce the A.Y. 2001-02 cannot be treated as abated assessments. On this issue, reliance is placed on the following case laws:  CIT v. Kabul Chawla (2016] 380 ITR 573  Pr. CIT vs. Meeta Gutgutia (2017) 395 ITR 526  All Cargo Global Logistics Limited Vs. DCIT 18 ITR 106  ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, ITA No. 5957/DEL/2015 dated 05.10.2018,  ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand Steels Pvt. Ltd. in dated 10.10.2018 etc. ITA Nos. 8283 8284/Del/2019 K. Narsimha 12. The Hon’ble Delhi High Court in the case of CIT Vs Kabul Chawla (supra) held as under: “vii. Completed asse…

K. Narsimha, New Delhi vs. ACIT, Central Circle- 3, New Delhi

In the result, the appeal in ITA No

ITA 2407/DEL/2018[2001-02]Status: DisposedITAT Delhi04 May 2022AY 2001-02

Bench: Sh. A. D. Jaindr. B. R. R. Kumar

For Appellant: Sh. P. Roychaudhuri, AdvFor Respondent: Sh. Manvendra Goyal, CIT DR &
Section 131Section 153ASection 263

…nce the A.Y. 2001-02 cannot be treated as abated assessments. On this issue, reliance is placed on the following case laws:  CIT v. Kabul Chawla (2016] 380 ITR 573  Pr. CIT vs. Meeta Gutgutia (2017) 395 ITR 526  All Cargo Global Logistics Limited Vs. DCIT 18 ITR 106  ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, ITA No. 5957/DEL/2015 dated 05.10.2018,  ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand Steels Pvt. Ltd. in dated 10.10.2018 etc. ITA Nos. 8283 8284/Del/2019 K. Narsimha 12. The Hon’ble Delhi High Court in the case of CIT Vs Kabul Chawla (supra) held as under: “vii. Completed asse…

Dy. C.I.T. Central Cir.-1(3), Nagpur vs. M/S Spacewood Furnishers Pvt. Ltd, Nagpur

In the result, the appeal of the Department is dismissed and the C

ITA 619/NAG/2016[2008-09]Status: DisposedITAT Nagpur28 Apr 2022AY 2008-09

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year : 2008-09 The Dcit Vs. M/S. Spacewood Furnishers Pvt. Ltd. Central Circle 1(3) T-48, Midc, Hinga, Nagpur Nagpur Pan No.: Aaccs 4955 R Appellant Respondent

For Appellant: Shri Rachit Thakar (Adv.)For Respondent: Shri Piyush Kolhe (CIT-DR)
Section 132(1)Section 143(2)Section 143(3)Section 153Section 80I

…No.523 of 2013 and (2) All Cargo Global Logistic Ltd. ITA No.1969 of 2013 dt.21.04.2015 reported in (2015) 374 ITR P.645 (Bom.) which approved the decision of Special Bench of ITAT Mumbai in the case of All Cargo Logistic Ltd. Vs. Dy.C.I.T. ITAT Mumbai (2012) 137 ITD 287 (SB). 14. Learned CIT(A) in para 11.3, 11.4 and 11.5 held has under :- “11.3 The submission and arguments of the Assessee are considered. A perusal of the assessment orders made by A.O. shows that there is no new material found or seized during the search u/s.132 that has been used by the A.O. for disallowing the claim of deduction u/s.80IB which…

Vivimed Labs Limited, Hyderabad vs. 500082 Assistant Commissioner of Income Tax Central Circle2-(3), Hyderabad

ITA 189/HYD/2021[2017-18]Status: DisposedITAT Hyderabad12 Apr 2022AY 2017-18

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 143(3)

…d material parts already formed of the assessee’s books which had already been considered in both the corresponding scrutiny assessments pending on the date of search. This tribunal’s Special Bench’s decision in All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287 (ITAT-Mum) (SB) holds that incriminating material is that material which is found during the course of search and not produced in the course of original assessment and undisclosed income or property disclosed during the course of search, as the case may be. We find from a perusal of the case(s) records and more particularly in light of the DRP’s…

Vivimed Labs Limited, Hyderabad vs. Assistant Commissioner of Income Tax, Hyderabad

ITA 188/HYD/2021[2016-17]Status: DisposedITAT Hyderabad12 Apr 2022AY 2016-17

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 143(3)

…d material parts already formed of the assessee’s books which had already been considered in both the corresponding scrutiny assessments pending on the date of search. This tribunal’s Special Bench’s decision in All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287 (ITAT-Mum) (SB) holds that incriminating material is that material which is found during the course of search and not produced in the course of original assessment and undisclosed income or property disclosed during the course of search, as the case may be. We find from a perusal of the case(s) records and more particularly in light of the DRP’s…

Vivimed Labs Limited, Hyderabad vs. Assistant Commissioner of Income Tax Central Circle2-(3), Hyderabad

ITA 187/HYD/2021[2015-16]Status: DisposedITAT Hyderabad12 Apr 2022AY 2015-16

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 143(3)

…d material parts already formed of the assessee’s books which had already been considered in both the corresponding scrutiny assessments pending on the date of search. This tribunal’s Special Bench’s decision in All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287 (ITAT-Mum) (SB) holds that incriminating material is that material which is found during the course of search and not produced in the course of original assessment and undisclosed income or property disclosed during the course of search, as the case may be. We find from a perusal of the case(s) records and more particularly in light of the DRP’s…

Vivimed Labs Limited, Hyderabad vs. Assistant Commissioner of Income Tax 2(3), Hyderabad

ITA 186/HYD/2021[2014-15]Status: DisposedITAT Hyderabad12 Apr 2022AY 2014-15

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 143(3)

…d material parts already formed of the assessee’s books which had already been considered in both the corresponding scrutiny assessments pending on the date of search. This tribunal’s Special Bench’s decision in All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287 (ITAT-Mum) (SB) holds that incriminating material is that material which is found during the course of search and not produced in the course of original assessment and undisclosed income or property disclosed during the course of search, as the case may be. We find from a perusal of the case(s) records and more particularly in light of the DRP’s…

Vivimed Labs Limited, Hyderabad vs. Assistant Commissioner of Income Tax 2(3), Hyderabad

Appeals are allowed in above terms

ITA 185/HYD/2021[2013-14]Status: DisposedITAT Hyderabad07 Apr 2022AY 2013-14

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 139(1)Section 143(3)Section 153ASection 153A(1)Section 92C

…upra), a perusal thereof sufficiently indicates that this so called material parts already formed of the assessee’s books which had already been on the date of search. This tribunal’s Special Bench’s decision in All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287 (ITAT-Mum) (SB) holds that incriminating material is that material which is found during the course of search and not produced in the course of original assessment and undisclosed income or property disclosed during the course of search, as the case may be. We find from a perusal of the case(s) records and more particularly in light of the DRP’s…

Vivimed Labs Limited, Hyderabad vs. Assistant Commissioner of Income Tax 2(3), Hyderabad

Appeals are allowed in above terms

ITA 184/HYD/2021[2012-13]Status: DisposedITAT Hyderabad07 Apr 2022AY 2012-13

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 139(1)Section 143(3)Section 153ASection 153A(1)Section 92C

…upra), a perusal thereof sufficiently indicates that this so called material parts already formed of the assessee’s books which had already been on the date of search. This tribunal’s Special Bench’s decision in All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287 (ITAT-Mum) (SB) holds that incriminating material is that material which is found during the course of search and not produced in the course of original assessment and undisclosed income or property disclosed during the course of search, as the case may be. We find from a perusal of the case(s) records and more particularly in light of the DRP’s…

L.S.Vishnu Prasad, Chennai vs. DCIT Central Circle 2(1), Chennai

The appeal stands partly allowed

ITA 1688/CHNY/2019[2013-14]Status: DisposedITAT Chennai05 Apr 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…IT V/s Kabul Chawla (380 ITR 573) as well as the decision of Hon’ble High Court of Bombay in CIT V/s Continental Warehousing (Nhavasheva) Ltd. (374 ITR 645) and also the decision of special bench of Mumbai Tribunal in All Cargo Global Logistics Ltd. V/d DCIT (137 ITD 287). 6.2 However, Ld. CIT(A), considering the statutory provisions of Sec.153A, held that Ld. AO was duty bound to issue notice for preceding 6 years and assess total income. The notice u/s 153A was mandatory ITA Nos. 1682 to 1688/Chny/2019 and the assessee was bound to furnish return of income even if no books of accounts / assets / documents were…

L.S.Vishnu Prasad, Chennai vs. DCIT Central Circle 2(1), Chennai

The appeal stands partly allowed

ITA 1687/CHNY/2019[2012-13]Status: DisposedITAT Chennai05 Apr 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…IT V/s Kabul Chawla (380 ITR 573) as well as the decision of Hon’ble High Court of Bombay in CIT V/s Continental Warehousing (Nhavasheva) Ltd. (374 ITR 645) and also the decision of special bench of Mumbai Tribunal in All Cargo Global Logistics Ltd. V/d DCIT (137 ITD 287). 6.2 However, Ld. CIT(A), considering the statutory provisions of Sec.153A, held that Ld. AO was duty bound to issue notice for preceding 6 years and assess total income. The notice u/s 153A was mandatory ITA Nos. 1682 to 1688/Chny/2019 and the assessee was bound to furnish return of income even if no books of accounts / assets / documents were…