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

Shri Mohan Thakur, Mumbai vs. A.C.I.T. Cent. Cir. 8(4), Mumbai

In the result, the appeal of the assessee is hereby ordered to be allowed

ITA 7413/MUM/2017[2008-09]Status: DisposedITAT Mumbai09 Jan 2020AY 2008-09

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.7413 /Mum/2017 (ननधधारण वर्ा / Assessment Years: 2008-09) बनधम/ Shri Mohan Thakur Acit, Central Circle-8(4) 6Th Floor Aayakar Bhavan, 4, Flora Vila, 35, St. Vs. M.K. Road, Mumbai- Andrews Road, Bandra 400020. (W), Mumbai-400050. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. :Aaapt2966N (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri Durga Dutt/ Akhtar H. Ansari (Dr) Assessee By: Dr. K. Shivaram सुनवाई की तारीख / Date Of Hearing: 15/11.2019 घोषणा की तारीख /Date Of Pronouncement: 09/01/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 30.10.2017 Passed By The Commissioner Of Income Tax (Appeals)-50, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2008- 09. 2. The Assessee Has Raised The Following Grounds Of Appeal: - “The Learned Cit(A) Erred In Upholding The Validity Of Notice U/S 148 Where The Proceedings U/S 153C Had Already Been Initiated Which Were Dropped & Immediately The Reassessment Proceedings Had Been Initiated Without Any Fresh Material On Record & Hence Reopening Is Void- Ab - Initio Merit : Addition Of Rs.237.00.000/- Based On Entries In Diary Of Third Person: 2. No Addition Can Be Made Based On Entries Found In The Books In Third Party'S Premises Since No Search U/S 132 Had Taken Place On The Assessee & Hence S.132(4A) Would Not Be Applicable To The Present Facts Of The Case. In View Of The Same The Entire Addition May Be Deleted.

For Appellant: Dr. K. ShivaramFor Respondent: Shri Durga Dutt/ Akhtar H
Section 132Section 143(2)Section 143(3)Section 148Section 153C

…rbitrary. 15. A similar issue came up for consideration before the Special Bench of this tribunal and the special bench had an occasion to deal with the interpretation of section 153A of the Act in the case of All Cargo Global Logistics Ltd. v. Dy. CIT [2012] 137 ITD 287/23 taxmann.com 103 (Mum) (SB). The Special Bench after considering the provisions of section 153A and CBDT circular has held as under: '52. The provision comes into operation if a search or requisition is initiated after 31.5.2003. On satisfaction of this condition, the AO is under obligation to issue notice to the person requiring him to furnish…

M/S Best Bakery & Ice Cream Parlour, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 513/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…of the ITAT in the case of Shri Eldhose K.Varghese v. DCIT in ITA No.261 to 267/Coch/2016 dated 04.10.2017, had examined similar issue in the light of the decision of the ITAT Mumbai Special Bench in the case of All Cargo Global Logistics Ltd. v. DCIT [(2012) 137 ITD 287 (SB) (Mum,)] and after considering various case laws, observed that it is quite significant to denote that in respect of completed or non-pending assessment, the Assessing Officer albeit duty bound to assess or reassess the total income, but if there is scope for additions in such assessment, on the basis of income unearthed during the search, he…

M/S Best Bakery & Ice Cream Parlour, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 509/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…of the ITAT in the case of Shri Eldhose K.Varghese v. DCIT in ITA No.261 to 267/Coch/2016 dated 04.10.2017, had examined similar issue in the light of the decision of the ITAT Mumbai Special Bench in the case of All Cargo Global Logistics Ltd. v. DCIT [(2012) 137 ITD 287 (SB) (Mum,)] and after considering various case laws, observed that it is quite significant to denote that in respect of completed or non-pending assessment, the Assessing Officer albeit duty bound to assess or reassess the total income, but if there is scope for additions in such assessment, on the basis of income unearthed during the search, he…

M/S Best Bakery & Ice Cream Parlour, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 507/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…of the ITAT in the case of Shri Eldhose K.Varghese v. DCIT in ITA No.261 to 267/Coch/2016 dated 04.10.2017, had examined similar issue in the light of the decision of the ITAT Mumbai Special Bench in the case of All Cargo Global Logistics Ltd. v. DCIT [(2012) 137 ITD 287 (SB) (Mum,)] and after considering various case laws, observed that it is quite significant to denote that in respect of completed or non-pending assessment, the Assessing Officer albeit duty bound to assess or reassess the total income, but if there is scope for additions in such assessment, on the basis of income unearthed during the search, he…

M/S. Matha Enterprises, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 308/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…of the ITAT in the case of Shri Eldhose K.Varghese v. DCIT in ITA No.261 to 267/Coch/2016 dated 04.10.2017, had examined similar issue in the light of the decision of the ITAT Mumbai Special Bench in the case of All Cargo Global Logistics Ltd. v. DCIT [(2012) 137 ITD 287 (SB) (Mum,)] and after considering various case laws, observed that it is quite significant to denote that in respect of completed or non-pending assessment, the Assessing Officer albeit duty bound to assess or reassess the total income, but if there is scope for additions in such assessment, on the basis of income unearthed during the search, he…

M/S. Matha Enterprises, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 304/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…of the ITAT in the case of Shri Eldhose K.Varghese v. DCIT in ITA No.261 to 267/Coch/2016 dated 04.10.2017, had examined similar issue in the light of the decision of the ITAT Mumbai Special Bench in the case of All Cargo Global Logistics Ltd. v. DCIT [(2012) 137 ITD 287 (SB) (Mum,)] and after considering various case laws, observed that it is quite significant to denote that in respect of completed or non-pending assessment, the Assessing Officer albeit duty bound to assess or reassess the total income, but if there is scope for additions in such assessment, on the basis of income unearthed during the search, he…

M/S. Matha Enterprises, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 303/COCH/2010[2002-03]Status: DisposedITAT Cochin16 Dec 2019AY 2002-03

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…of the ITAT in the case of Shri Eldhose K.Varghese v. DCIT in ITA No.261 to 267/Coch/2016 dated 04.10.2017, had examined similar issue in the light of the decision of the ITAT Mumbai Special Bench in the case of All Cargo Global Logistics Ltd. v. DCIT [(2012) 137 ITD 287 (SB) (Mum,)] and after considering various case laws, observed that it is quite significant to denote that in respect of completed or non-pending assessment, the Assessing Officer albeit duty bound to assess or reassess the total income, but if there is scope for additions in such assessment, on the basis of income unearthed during the search, he…

DCIT, Ernakulam vs. Matha Enterprises, Angamally

In the result, the appeals of the assessee in ITA Nos

ITA 269/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…of the ITAT in the case of Shri Eldhose K.Varghese v. DCIT in ITA No.261 to 267/Coch/2016 dated 04.10.2017, had examined similar issue in the light of the decision of the ITAT Mumbai Special Bench in the case of All Cargo Global Logistics Ltd. v. DCIT [(2012) 137 ITD 287 (SB) (Mum,)] and after considering various case laws, observed that it is quite significant to denote that in respect of completed or non-pending assessment, the Assessing Officer albeit duty bound to assess or reassess the total income, but if there is scope for additions in such assessment, on the basis of income unearthed during the search, he…

DCIT Cen Cir 3(3) Cen RG 3, Mumbai vs. Welspun Corp Ltd, Mumbai

In the result, appeal filed by the assesee and appeal filed by the revenue are partly allowed for statistical purpose

ITA 5722/MUM/2015[2007-08]Status: DisposedITAT Mumbai13 Dec 2019AY 2007-08

Bench: Shri G. Manjunatha & Shri Ram Lal Negim/S Welspun Corp Ltd. Vs. Dcit,Central Circle-22 Room No.465, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan Kamla Mills Compound M.K.Road Senapati Bapat Marg Mumbai-400 020 Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent) & Dcit,Central Circle-3(3) Vs. M/S Welspun Corp Ltd. Room No.401, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan M.K.Road Kamla Mills Compound Mumbai-400 020 Senapati Bapat Marg Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent)

Section 143(3)Section 14ASection 153ASection 32Section 32(1)(iia)Section 37Section 40aSection 43(1)

…Ld. AO making various additions is bad in law and liable to be quashed. In this regard, he relied upon the following judicial precedents. 1. CIT vs Smt. Shaila Agarwal 204 Taxman 276 (All.) 2. All Cargo Global Logistics Ltd Vs. DCIT Mumbai ITAT Special Bench-137 ITD 287 3. CIT vs. Anil Kumar Bhatia 24 taxman.com 98 (Del.) 4. CIT vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. 58 Taxmann.com 78(Bom.) 5. Jai Steel (India) Vs. ACIT 36 taxmann.com 523 (Raj) 6. Gurinder Singh Bawa Vs. DCI 28 taxmann.com 328 (Mumbai- Trib.) 6. The Ld. DR, on the other hand, strongly supporting order of the Ld.CIT(A) submit…

Welspun Corp Ltd, Mumbai vs. DCIT Cen Cir 22, Mumbai

In the result, appeal filed by the assesee and appeal filed by the revenue are partly allowed for statistical purpose

ITA 5370/MUM/2015[2007-08]Status: DisposedITAT Mumbai13 Dec 2019AY 2007-08

Bench: Shri G. Manjunatha & Shri Ram Lal Negim/S Welspun Corp Ltd. Vs. Dcit,Central Circle-22 Room No.465, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan Kamla Mills Compound M.K.Road Senapati Bapat Marg Mumbai-400 020 Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent) & Dcit,Central Circle-3(3) Vs. M/S Welspun Corp Ltd. Room No.401, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan M.K.Road Kamla Mills Compound Mumbai-400 020 Senapati Bapat Marg Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent)

Section 143(3)Section 14ASection 153ASection 32Section 32(1)(iia)Section 37Section 40aSection 43(1)

…Ld. AO making various additions is bad in law and liable to be quashed. In this regard, he relied upon the following judicial precedents. 1. CIT vs Smt. Shaila Agarwal 204 Taxman 276 (All.) 2. All Cargo Global Logistics Ltd Vs. DCIT Mumbai ITAT Special Bench-137 ITD 287 3. CIT vs. Anil Kumar Bhatia 24 taxman.com 98 (Del.) 4. CIT vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. 58 Taxmann.com 78(Bom.) 5. Jai Steel (India) Vs. ACIT 36 taxmann.com 523 (Raj) 6. Gurinder Singh Bawa Vs. DCI 28 taxmann.com 328 (Mumbai- Trib.) 6. The Ld. DR, on the other hand, strongly supporting order of the Ld.CIT(A) submit…

DCIT - CC - 4 (1), Cr- 4, Pr. CIT- (C)-2, Mumbai vs. Pkss Infrastructure Pvt. Ltd., Mumbai

In the result, the appeals of assessee are allowed and that of the Revenue are dismissed

ITA 5803/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Nov 2019AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Waseem Ahmed, Am आयकर अपील सुं./ Ita No. 5680/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2009-10) आयकर अपील सुं./ Ita No. 5681/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2010-11) Pkss Infrastructure Pvt. Ltd. The Dy. Commissioner Of 142, Garuda House, Upper Income Tax, Cc-4(1), 19 Th बनाम/ Govind Nagar Malad (East), Floor, Air India Bldg., Vs. Mumbai-400 097 Mumbai-400 021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aaecp6450A आयकर अपील सुं./ Ita No. 5803/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2009-10) आयकर अपील सुं./ Ita No. 5802/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2010-11) The Dy. Commissioner Of Pkss Infrastructure Pvt. Ltd. Income Tax, Cc-4(1), 19 Th 142, Garuda House, Upper बनाम/ Floor, Air India Bldg., Govind Nagar Malad (East), Vs. Mumbai-400 021 Mumbai-400 097 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर े / Appellant By : Shri Dharmesh Shah, Ms. Mitali Gopani, Ars प्रत्यर्थी की ओर े / Respondent By : Shri Awungshi Gimson, Dr ुिवाई की तारीख / Date Of Hearing: 14.11.2019 घोर्णा की तारीख / Date Of Pronouncement : 29.11.2019

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Awungshi Gimson, DR
Section 132Section 132(4)Section 143(3)Section 153ASection 154

…inst the Revenue by the decision of Hon’ble Bombay High Court in the case of Continental Warehousing Corporation (Nhava Sheva) Ltd. (supra), wherein considering the judgment of the Special Bench of the Mumbai Tribunal in the case of All Cargo Global Logistics 137 ITD 287(SB) (Mum), considered this issue that, whether there is scope of assessment u/s. 153A of the Act in respect to completed assessment which is limited only to undisclosed income and undisclosed assets found during the course of search or not? Hon'ble High Court held that on a plain reading of section 153 of the Act it becomes clear that on initiati…

DCIT - CC - 4 (1), Cr- 4, Pr. CIT- (C)-2, Mumbai vs. Pkss Infrastructure Pvt. Ltd., Mumbai

In the result, the appeals of assessee are allowed and that of the Revenue are dismissed

ITA 5802/MUM/2018[2010-11]Status: DisposedITAT Mumbai29 Nov 2019AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Waseem Ahmed, Am आयकर अपील सुं./ Ita No. 5680/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2009-10) आयकर अपील सुं./ Ita No. 5681/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2010-11) Pkss Infrastructure Pvt. Ltd. The Dy. Commissioner Of 142, Garuda House, Upper Income Tax, Cc-4(1), 19 Th बनाम/ Govind Nagar Malad (East), Floor, Air India Bldg., Vs. Mumbai-400 097 Mumbai-400 021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aaecp6450A आयकर अपील सुं./ Ita No. 5803/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2009-10) आयकर अपील सुं./ Ita No. 5802/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2010-11) The Dy. Commissioner Of Pkss Infrastructure Pvt. Ltd. Income Tax, Cc-4(1), 19 Th 142, Garuda House, Upper बनाम/ Floor, Air India Bldg., Govind Nagar Malad (East), Vs. Mumbai-400 021 Mumbai-400 097 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर े / Appellant By : Shri Dharmesh Shah, Ms. Mitali Gopani, Ars प्रत्यर्थी की ओर े / Respondent By : Shri Awungshi Gimson, Dr ुिवाई की तारीख / Date Of Hearing: 14.11.2019 घोर्णा की तारीख / Date Of Pronouncement : 29.11.2019

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Awungshi Gimson, DR
Section 132Section 132(4)Section 143(3)Section 153ASection 154

…inst the Revenue by the decision of Hon’ble Bombay High Court in the case of Continental Warehousing Corporation (Nhava Sheva) Ltd. (supra), wherein considering the judgment of the Special Bench of the Mumbai Tribunal in the case of All Cargo Global Logistics 137 ITD 287(SB) (Mum), considered this issue that, whether there is scope of assessment u/s. 153A of the Act in respect to completed assessment which is limited only to undisclosed income and undisclosed assets found during the course of search or not? Hon'ble High Court held that on a plain reading of section 153 of the Act it becomes clear that on initiati…

Pkss Infrastructure Pvt. Ltd., Mumbai vs. DCIT - CC - 4 (1), Mumbai

In the result, the appeals of assessee are allowed and that of the Revenue are dismissed

ITA 5681/MUM/2018[2010-11]Status: DisposedITAT Mumbai29 Nov 2019AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Waseem Ahmed, Am आयकर अपील सुं./ Ita No. 5680/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2009-10) आयकर अपील सुं./ Ita No. 5681/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2010-11) Pkss Infrastructure Pvt. Ltd. The Dy. Commissioner Of 142, Garuda House, Upper Income Tax, Cc-4(1), 19 Th बनाम/ Govind Nagar Malad (East), Floor, Air India Bldg., Vs. Mumbai-400 097 Mumbai-400 021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aaecp6450A आयकर अपील सुं./ Ita No. 5803/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2009-10) आयकर अपील सुं./ Ita No. 5802/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2010-11) The Dy. Commissioner Of Pkss Infrastructure Pvt. Ltd. Income Tax, Cc-4(1), 19 Th 142, Garuda House, Upper बनाम/ Floor, Air India Bldg., Govind Nagar Malad (East), Vs. Mumbai-400 021 Mumbai-400 097 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर े / Appellant By : Shri Dharmesh Shah, Ms. Mitali Gopani, Ars प्रत्यर्थी की ओर े / Respondent By : Shri Awungshi Gimson, Dr ुिवाई की तारीख / Date Of Hearing: 14.11.2019 घोर्णा की तारीख / Date Of Pronouncement : 29.11.2019

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Awungshi Gimson, DR
Section 132Section 132(4)Section 143(3)Section 153ASection 154

…inst the Revenue by the decision of Hon’ble Bombay High Court in the case of Continental Warehousing Corporation (Nhava Sheva) Ltd. (supra), wherein considering the judgment of the Special Bench of the Mumbai Tribunal in the case of All Cargo Global Logistics 137 ITD 287(SB) (Mum), considered this issue that, whether there is scope of assessment u/s. 153A of the Act in respect to completed assessment which is limited only to undisclosed income and undisclosed assets found during the course of search or not? Hon'ble High Court held that on a plain reading of section 153 of the Act it becomes clear that on initiati…

Pkss Infrastructure Pvt. Ltd., Mumbai vs. DCIT - CC - 4 (1), Mumbai

In the result, the appeals of assessee are allowed and that of the Revenue are dismissed

ITA 5680/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Nov 2019AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Waseem Ahmed, Am आयकर अपील सुं./ Ita No. 5680/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2009-10) आयकर अपील सुं./ Ita No. 5681/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2010-11) Pkss Infrastructure Pvt. Ltd. The Dy. Commissioner Of 142, Garuda House, Upper Income Tax, Cc-4(1), 19 Th बनाम/ Govind Nagar Malad (East), Floor, Air India Bldg., Vs. Mumbai-400 097 Mumbai-400 021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aaecp6450A आयकर अपील सुं./ Ita No. 5803/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2009-10) आयकर अपील सुं./ Ita No. 5802/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2010-11) The Dy. Commissioner Of Pkss Infrastructure Pvt. Ltd. Income Tax, Cc-4(1), 19 Th 142, Garuda House, Upper बनाम/ Floor, Air India Bldg., Govind Nagar Malad (East), Vs. Mumbai-400 021 Mumbai-400 097 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर े / Appellant By : Shri Dharmesh Shah, Ms. Mitali Gopani, Ars प्रत्यर्थी की ओर े / Respondent By : Shri Awungshi Gimson, Dr ुिवाई की तारीख / Date Of Hearing: 14.11.2019 घोर्णा की तारीख / Date Of Pronouncement : 29.11.2019

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Awungshi Gimson, DR
Section 132Section 132(4)Section 143(3)Section 153ASection 154

…inst the Revenue by the decision of Hon’ble Bombay High Court in the case of Continental Warehousing Corporation (Nhava Sheva) Ltd. (supra), wherein considering the judgment of the Special Bench of the Mumbai Tribunal in the case of All Cargo Global Logistics 137 ITD 287(SB) (Mum), considered this issue that, whether there is scope of assessment u/s. 153A of the Act in respect to completed assessment which is limited only to undisclosed income and undisclosed assets found during the course of search or not? Hon'ble High Court held that on a plain reading of section 153 of the Act it becomes clear that on initiati…

Sri Ujjal Dutta, Birbhum vs. ITO, Ward - 3(1), Suri, Birbhum

Appeals are allowed in above terms

ITA 2209/KOL/2017[2005-06]Status: DisposedITAT Kolkata27 Nov 2019AY 2005-06

Bench: Shri P.M. Jagtap, V.P & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A Nos.2208 & 2209/Kol/2017 ("नधा"रण वष" / Assessment Years: 2005-06 & 2005-06) Sri Ujjal Dutta Vs. Ito, Ward-3(1), Suri Netaji Subhas Rd. Bolpur, Birbhum. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agtpd9357Q (Appellant) .. (Respondent) Appellant By : Shri Miraj D. Shah, Ar Respondent By : Smt. Ranu Biswas, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 24/09/2019 घोषणाक"तार"ख/Date Of Pronouncement : 27/11/2019 आदेश / O R D E R

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Smt. Ranu Biswas, Sr. DR
Section 143(2)Section 147Section 148

…tional ground that the same cannot be allowed to be raised at this belated stage. We find no force in Revenue’s foregoing technical argument. Hon’ble apex court’s decision (supra) as well the tribunal in the M/s All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 26 (Mum) conclude that we can very well entertain an additional ground in order to determine correct tax liability of an assessee provided all the relevant facts are already on record. Suffice to say, the assessee’s only plea is that the Assessing Officer completed his reassessment on 23.11.2010 without issuing section 143(2) notice. The same fact is…

Sri Ujjal Dutta, Birbhum vs. ITO, Ward - 3(1), Suri, Birbhum

Appeals are allowed in above terms

ITA 2208/KOL/2017[2005-06]Status: DisposedITAT Kolkata27 Nov 2019AY 2005-06

Bench: Shri P.M. Jagtap, V.P & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A Nos.2208 & 2209/Kol/2017 ("नधा"रण वष" / Assessment Years: 2005-06 & 2005-06) Sri Ujjal Dutta Vs. Ito, Ward-3(1), Suri Netaji Subhas Rd. Bolpur, Birbhum. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agtpd9357Q (Appellant) .. (Respondent) Appellant By : Shri Miraj D. Shah, Ar Respondent By : Smt. Ranu Biswas, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 24/09/2019 घोषणाक"तार"ख/Date Of Pronouncement : 27/11/2019 आदेश / O R D E R

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Smt. Ranu Biswas, Sr. DR
Section 143(2)Section 147Section 148

…tional ground that the same cannot be allowed to be raised at this belated stage. We find no force in Revenue’s foregoing technical argument. Hon’ble apex court’s decision (supra) as well the tribunal in the M/s All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 26 (Mum) conclude that we can very well entertain an additional ground in order to determine correct tax liability of an assessee provided all the relevant facts are already on record. Suffice to say, the assessee’s only plea is that the Assessing Officer completed his reassessment on 23.11.2010 without issuing section 143(2) notice. The same fact is…

Sh. Krishan Kumar Goyal, Chandigarh vs. DCIT, CC-1, Chandigarh

In the result, both the appeals of the assessee stand allowed

ITA 456/CHANDI/2019[2007-08]Status: DisposedITAT Chandigarh30 Oct 2019AY 2007-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 226/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 456/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Nikhil Goyal, AdvocateFor Respondent: Sh. Gulshan Raj, CIT DR
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…not done originally u/s. 143(3) hence the estimation in question has been rightly made u/s. 153A of the Act by the AO. He has further contended that the principal laid down by the Special Bench of the Tribunal in the case of “All Cargo Global Logistics Ltd.” 137 ITD 287 can be applied to the case where the original assessment was completed u/s. 143(3) of the Act and not to the case where the return was processed u/s. 143(1) of the Act. 9. We have considered the submissions of the learned DR. So far so the reliance placed by him in the case of “Rajesh Jhaveri Stock Brokers P. Ltd.” (supra) is concerned, we may ob…

Sh. Krishan Kumar Goyal, Chandigarh vs. DCIT, CC-1, Chandigarh

In the result, both the appeals of the assessee stand allowed

ITA 226/CHANDI/2019[2007-08]Status: DisposedITAT Chandigarh30 Oct 2019AY 2007-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 226/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 456/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Nikhil Goyal, AdvocateFor Respondent: Sh. Gulshan Raj, CIT DR
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…not done originally u/s. 143(3) hence the estimation in question has been rightly made u/s. 153A of the Act by the AO. He has further contended that the principal laid down by the Special Bench of the Tribunal in the case of “All Cargo Global Logistics Ltd.” 137 ITD 287 can be applied to the case where the original assessment was completed u/s. 143(3) of the Act and not to the case where the return was processed u/s. 143(1) of the Act. 9. We have considered the submissions of the learned DR. So far so the reliance placed by him in the case of “Rajesh Jhaveri Stock Brokers P. Ltd.” (supra) is concerned, we may ob…

ACIT, Central Circle-3(3), Kolkata vs. M/S. Prakash Ply Centre Pvt. Ltd., Kolkata

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

ITA 1314/KOL/2017[2012-13]Status: DisposedITAT Kolkata18 Sept 2019AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiit(Ss)A No.24-25/Kol/2017 &

Section 153ASection 153CSection 153c

…ting material is found during the course of search, then it is permissible to make any addition in the assessment under section 153A pursuant to search action. The Special Bench of the Tribunal in the case of All Cargo Global Logistics Limited vs. DCIT (2012) 137 ITD 217 (SB)(Mum.) has also held to the same extent . In view of the foregoing discussion, we are of the considered IT(SS)A No.24-25 & 07/Kol/2017, ITA 1313-1314/Kol/2017 AYs 09-10 to 13-14 ACIT CC-3(3) Kol vs. M/s Prakash ply Centre Pvt. Ltd. Page 7 opinion that no exception can be found to the view taken by CIT(Appeals} for deciding this issue in asse…

ACIT, Central Circle-3(3), Kolkata vs. M/S. Prakash Ply Centre Pvt. Ltd., Kolkata

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

ITA 1313/KOL/2017[2011-12]Status: DisposedITAT Kolkata18 Sept 2019AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Sainiit(Ss)A No.24-25/Kol/2017 &

Section 153ASection 153CSection 153c

…ting material is found during the course of search, then it is permissible to make any addition in the assessment under section 153A pursuant to search action. The Special Bench of the Tribunal in the case of All Cargo Global Logistics Limited vs. DCIT (2012) 137 ITD 217 (SB)(Mum.) has also held to the same extent . In view of the foregoing discussion, we are of the considered IT(SS)A No.24-25 & 07/Kol/2017, ITA 1313-1314/Kol/2017 AYs 09-10 to 13-14 ACIT CC-3(3) Kol vs. M/s Prakash ply Centre Pvt. Ltd. Page 7 opinion that no exception can be found to the view taken by CIT(Appeals} for deciding this issue in asse…