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

M/S.Geetanjali Space Private Limited, Mumbai vs. Dy. CIT CC-1(1), Mumbai

In the result, the appeal of the assessee is allowed and that of the Revenue is dismissed

ITA 782/MUM/2019[2010-11]Status: DisposedITAT Mumbai31 May 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2010-11

For Appellant: Shri Dilip Lakhani, A.RFor Respondent: Shri Rahul Raman, D.R
Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Geetanjali Space Dy. CIT CC-1(1), Pvt. Ltd., Room No.903, B-47, Shakti Dhara 9th Floor, Society, Vs. Pratishtha Bhavan, Colony Road, M.K. Road, Bapu Nagar, Ahmedabad, Mumbai - 400020 Gujarat – 382 350 PAN: AADCG2733L (Appellant) (Respondent) Assessment Year: 2010-11 Dy. CIT, M/s. Geetanjali Space Central Circle -1(1), Pvt. Ltd., Room No.903, 9th Floor, B-47, Shakti Dhara Pratishtha Bhavan, Vs. Society, Old C.G.O. Bldg. (Annexe) Colony R…

Sardar Rajdeep Singh, Kolkata vs. ITO, Ward - 45(2), Kolkata

In the result, appeal of the assessee is dismissed

ITA 2261/KOL/2018[2015-16]Status: DisposedITAT Kolkata29 Apr 2019AY 2015-16

Bench: Sri J. Sudhakar Reddy] I.T.A. No. 2261/Kol/2018 Assessment Year: 2015-16 Sardar Rajdeep Singh…………………………………………....………………..…………………….….Appellant 137/4, Narikeldanga Main Road Kakurgachi Kolkata [Pan : Bjhps 6779 P] Income Tax Officer, Ward-45(2), Kolkata…...........................................................…...Respondent Appearances By: Shri P.C. Nayak, Acit(Retired) & K.K. Khemka, A/R, Appeared On Behalf Of The Assessee. Shri A.K. Bandopadhyay, D/R (Itat), Appearing On Behalf Of The Revenue.

Section 131Section 132Section 133ASection 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member] I.T.A. No. 2261/Kol/2018 Assessment Year: 2015-16 Sardar Rajdeep Singh…………………………………………....………………..…………………….….Appellant 137/4, Narikeldanga Main Road Kakurgachi Kolkata [PAN : BJHPS 6779 P] Income Tax Officer, Ward-45(2), Kolkata…...........................................................…...Respondent Appearances by: Shri P.C. Nayak, ACIT(Retired) & K.K. Khemka, A/R, appeared on behalf of the assessee. Shri A.K. Bandopadhyay, D/R (ITAT), appearing on behalf of the Revenue. Date of concluding the…

Shri Mahesh D. Gupta, Nagpur vs. ACIT-Central-Circle-2(3), Nagpur

In the result, the appeal of the assessee is allowed

ITA 183/NAG/2014[2004-05]Status: DisposedITAT Nagpur29 Mar 2019AY 2004-05
For Appellant: Shri Rajesh Loya, AdvFor Respondent: Shri U. U. Kasar, Jt.CIT
Section 131Section 139Section 143(1)Section 143(2)Section 143(3)Section 148Section 153A

…2018 • CIT-20 vs. Deepak kumar Agarwal (2017) 86 taxmann.com 3 (Bom.) • K. Sera Sera Productions Ltd. Vs. DCIT (2017) 87 taxmann.com 249 (Mum Trib.) • Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) • All Cargo Global Logistics Ltd. vs. DCIT 137 ITD 287 (Mum.) (S.B.) affirmed by Hon'ble Bombay High Court in ITA no. 1969 of 2013 dated 21-4-2015 • Pr. CIT vs. Sunrise Finlease (P.) Ltd. (2018) 89 taxmann.com 1 (Gujarat) • CIT Vs. Kabul Chawala (2015) 234 Taxmann 300 (Del.) • CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom.) • Pr. CIT vs Ms. Lata Jain (2016) 384 ITR 543 (Del.) • CIT Vs. MGF Auto…

Myneni Venkata Rao, Visakhapatnam vs. The ACIT, Visakhapatnam

In the result, appeals of the assessee for the A

ITA 130/VIZ/2015[2008-09]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

…case of Shri P.Rama Raju supra the coordinate bench has considered the decisions of the Tribunal and Hon’ble High court in the following cases. (a) L. Suryakantham Vs. ACIT, in ITA Nos.300 to 305/Vizag/2012, (b) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287. 15 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur (c) A.P. High Court decision in the case of CIT Vs. M/s. AMR India Ltd. in ITTA No.354 of 2014 dated 12.6.2014. (d) Andhra Pradesh High Court has also upheld by the orders passed by the Tribunal by following the decision rendered by the Special bench in the case of All Cargo Globa…

Arunachalam Manickavel, Prop: Bharathi Soap Works, 1St Lane, Guntur vs. The ACIT, Circle - 2(1), Guntur

In the result, appeals of the assessee for the A

ITA 174/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2010-11

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

…case of Shri P.Rama Raju supra the coordinate bench has considered the decisions of the Tribunal and Hon’ble High court in the following cases. (a) L. Suryakantham Vs. ACIT, in ITA Nos.300 to 305/Vizag/2012, (b) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287. 15 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur (c) A.P. High Court decision in the case of CIT Vs. M/s. AMR India Ltd. in ITTA No.354 of 2014 dated 12.6.2014. (d) Andhra Pradesh High Court has also upheld by the orders passed by the Tribunal by following the decision rendered by the Special bench in the case of All Cargo Globa…

Arunachalam Manickavel, Prop: Bharathi Soap Works, 1St Lane, Guntur vs. The ACIT, Circle - 2(1), Guntur

In the result, appeals of the assessee for the A

ITA 173/VIZ/2014[2009-10]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

…case of Shri P.Rama Raju supra the coordinate bench has considered the decisions of the Tribunal and Hon’ble High court in the following cases. (a) L. Suryakantham Vs. ACIT, in ITA Nos.300 to 305/Vizag/2012, (b) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287. 15 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur (c) A.P. High Court decision in the case of CIT Vs. M/s. AMR India Ltd. in ITTA No.354 of 2014 dated 12.6.2014. (d) Andhra Pradesh High Court has also upheld by the orders passed by the Tribunal by following the decision rendered by the Special bench in the case of All Cargo Globa…

Arunachalam Manickavel, Prop: Bharathi Soap Works, 1St Lane, Guntur vs. The ACIT, Circle - 2(1), Guntur

In the result, appeals of the assessee for the A

ITA 172/VIZ/2014[2008-09]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

…case of Shri P.Rama Raju supra the coordinate bench has considered the decisions of the Tribunal and Hon’ble High court in the following cases. (a) L. Suryakantham Vs. ACIT, in ITA Nos.300 to 305/Vizag/2012, (b) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287. 15 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur (c) A.P. High Court decision in the case of CIT Vs. M/s. AMR India Ltd. in ITTA No.354 of 2014 dated 12.6.2014. (d) Andhra Pradesh High Court has also upheld by the orders passed by the Tribunal by following the decision rendered by the Special bench in the case of All Cargo Globa…

Arunachalam Manickavel, Prop: Bharathi Soap Works, 1St Lane, Guntur vs. The ACIT, Circle - 2(1), Guntur

In the result, appeals of the assessee for the A

ITA 171/VIZ/2014[2007-08]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

…case of Shri P.Rama Raju supra the coordinate bench has considered the decisions of the Tribunal and Hon’ble High court in the following cases. (a) L. Suryakantham Vs. ACIT, in ITA Nos.300 to 305/Vizag/2012, (b) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287. 15 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur (c) A.P. High Court decision in the case of CIT Vs. M/s. AMR India Ltd. in ITTA No.354 of 2014 dated 12.6.2014. (d) Andhra Pradesh High Court has also upheld by the orders passed by the Tribunal by following the decision rendered by the Special bench in the case of All Cargo Globa…

Arunachalam Manickavel, Prop: Bharathi Soap Works, 1St Lane, Guntur vs. The ACIT, Circle - 2(1), Guntur

In the result, appeals of the assessee for the A

ITA 170/VIZ/2014[2006-07]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2006-07

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

…case of Shri P.Rama Raju supra the coordinate bench has considered the decisions of the Tribunal and Hon’ble High court in the following cases. (a) L. Suryakantham Vs. ACIT, in ITA Nos.300 to 305/Vizag/2012, (b) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287. 15 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur (c) A.P. High Court decision in the case of CIT Vs. M/s. AMR India Ltd. in ITTA No.354 of 2014 dated 12.6.2014. (d) Andhra Pradesh High Court has also upheld by the orders passed by the Tribunal by following the decision rendered by the Special bench in the case of All Cargo Globa…

Arunachalam Manickavel, Prop: Bharathi Soap Works, 1St Lane, Guntur vs. The ACIT, Circle - 2(1), Guntur

In the result, appeals of the assessee for the A

ITA 169/VIZ/2014[2005-06]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2005-06

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

…case of Shri P.Rama Raju supra the coordinate bench has considered the decisions of the Tribunal and Hon’ble High court in the following cases. (a) L. Suryakantham Vs. ACIT, in ITA Nos.300 to 305/Vizag/2012, (b) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287. 15 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur (c) A.P. High Court decision in the case of CIT Vs. M/s. AMR India Ltd. in ITTA No.354 of 2014 dated 12.6.2014. (d) Andhra Pradesh High Court has also upheld by the orders passed by the Tribunal by following the decision rendered by the Special bench in the case of All Cargo Globa…

Arunachalam Manickavel, Prop: Bharathi Soap Works, 1St Lane, Guntur vs. The ACIT, Circle - 2(1), Guntur

In the result, appeals of the assessee for the A

ITA 168/VIZ/2014[2004-05]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2004-05

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

…case of Shri P.Rama Raju supra the coordinate bench has considered the decisions of the Tribunal and Hon’ble High court in the following cases. (a) L. Suryakantham Vs. ACIT, in ITA Nos.300 to 305/Vizag/2012, (b) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287. 15 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur (c) A.P. High Court decision in the case of CIT Vs. M/s. AMR India Ltd. in ITTA No.354 of 2014 dated 12.6.2014. (d) Andhra Pradesh High Court has also upheld by the orders passed by the Tribunal by following the decision rendered by the Special bench in the case of All Cargo Globa…

Deputy Commissioner of Income-Tax vs. Mr. Pesi Shroff, Mumbai

In the result, the appeal of Revenue is dismissed

ITA 1624/PUN/2015[2008-09]Status: DisposedITAT Pune31 Dec 2018AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.1624/Pun/2015 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2008-09 िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Madhur Agarwal and Shri Nilesh MoreFor Respondent: Shri Vivek Aggarwal and Shri Pankaj Garg
Section 143(1)Section 14ASection 153ASection 2(13)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण “बी आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण बी बी” "यायपीठ पुणे म" । बी "यायपीठ पुणे म" । "यायपीठ पुणे म" । "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE "ी डी डी. क"णाकरा राव क"णाकरा राव, लेखा सद"य लेखा सद"य, डी डी "ी "ी "ी क"णाकरा राव क"णाकरा राव लेखा सद"य लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" । एवं "ी िवकास अव"थी एवं "ी िवकास अव"थी एवं "ी िवकास अव"थी "याियक सद"य के सम" । "याियक सद"य के सम" । "याियक सद"य के सम" । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.1624/PUN/2015 आयकर अपील सं आयकर अपील सं आयकर…

ACIT Central Circle 2 (2), Chennai vs. M/S Jubilee Plot & Housing Private Limited, Chennai

In the result, all the appeals of the Revenue in 1445, 1446,

ITA 1452/CHNY/2018[2015-16]Status: DisposedITAT Chennai24 Dec 2018AY 2015-16

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Bharath,CIT,D.RFor Respondent: Mr.K.M.Mohandass,C.A
Section 143(3)Section 153A

…r of the CIT(Appeals). 7. We have considered the rival submissions. A perusal of the order of the CIT(Appeals) shows that the Ld.CIT(A) has followed the Special Bench decision of Mumbai Tribunal in the case of All Cargo Global Logistics Ltd. Vs. DCIT [2012] 137 ITD 287(Mum)(SB), as also the decision of Hon’ble High Court of Rajasthan in the case of Jai Steel (India) Vs.ACIT in 88 DTR(Raj) 1 where it has been held that in the absence of any incriminating materials found in the course of search, no addition can be made in the search assessment. As the Revenue has not been able to dislodge these findings of facts…

ACIT Central Circle 2 (2), Chennai vs. M/S Jubilee Plot & Housing Private Limited, Chennai

In the result, all the appeals of the Revenue in 1445, 1446,

ITA 1451/CHNY/2018[2014-15]Status: DisposedITAT Chennai24 Dec 2018AY 2014-15

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Bharath,CIT,D.RFor Respondent: Mr.K.M.Mohandass,C.A
Section 143(3)Section 153A

…r of the CIT(Appeals). 7. We have considered the rival submissions. A perusal of the order of the CIT(Appeals) shows that the Ld.CIT(A) has followed the Special Bench decision of Mumbai Tribunal in the case of All Cargo Global Logistics Ltd. Vs. DCIT [2012] 137 ITD 287(Mum)(SB), as also the decision of Hon’ble High Court of Rajasthan in the case of Jai Steel (India) Vs.ACIT in 88 DTR(Raj) 1 where it has been held that in the absence of any incriminating materials found in the course of search, no addition can be made in the search assessment. As the Revenue has not been able to dislodge these findings of facts…

ACIT Central Circle 2 (2), Chennai vs. M/S Jubilee Plot & Housing Private Limited, Chennai

In the result, all the appeals of the Revenue in 1445, 1446,

ITA 1450/CHNY/2018[2013-14]Status: DisposedITAT Chennai24 Dec 2018AY 2013-14

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Bharath,CIT,D.RFor Respondent: Mr.K.M.Mohandass,C.A
Section 143(3)Section 153A

…r of the CIT(Appeals). 7. We have considered the rival submissions. A perusal of the order of the CIT(Appeals) shows that the Ld.CIT(A) has followed the Special Bench decision of Mumbai Tribunal in the case of All Cargo Global Logistics Ltd. Vs. DCIT [2012] 137 ITD 287(Mum)(SB), as also the decision of Hon’ble High Court of Rajasthan in the case of Jai Steel (India) Vs.ACIT in 88 DTR(Raj) 1 where it has been held that in the absence of any incriminating materials found in the course of search, no addition can be made in the search assessment. As the Revenue has not been able to dislodge these findings of facts…

ACIT Central Circle 2 (2), Chennai vs. M/S Jubilee Plot & Housing Private Limited, Chennai

In the result, all the appeals of the Revenue in 1445, 1446,

ITA 1449/CHNY/2018[2012-13]Status: DisposedITAT Chennai24 Dec 2018AY 2012-13

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Bharath,CIT,D.RFor Respondent: Mr.K.M.Mohandass,C.A
Section 143(3)Section 153A

…r of the CIT(Appeals). 7. We have considered the rival submissions. A perusal of the order of the CIT(Appeals) shows that the Ld.CIT(A) has followed the Special Bench decision of Mumbai Tribunal in the case of All Cargo Global Logistics Ltd. Vs. DCIT [2012] 137 ITD 287(Mum)(SB), as also the decision of Hon’ble High Court of Rajasthan in the case of Jai Steel (India) Vs.ACIT in 88 DTR(Raj) 1 where it has been held that in the absence of any incriminating materials found in the course of search, no addition can be made in the search assessment. As the Revenue has not been able to dislodge these findings of facts…

ACIT Central Circle 2 (2), Chennai vs. M/S Jubilee Plot & Housing Private Limited, Chennai

In the result, all the appeals of the Revenue in 1445, 1446,

ITA 1448/CHNY/2018[2011-12]Status: DisposedITAT Chennai24 Dec 2018AY 2011-12

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Bharath,CIT,D.RFor Respondent: Mr.K.M.Mohandass,C.A
Section 143(3)Section 153A

…r of the CIT(Appeals). 7. We have considered the rival submissions. A perusal of the order of the CIT(Appeals) shows that the Ld.CIT(A) has followed the Special Bench decision of Mumbai Tribunal in the case of All Cargo Global Logistics Ltd. Vs. DCIT [2012] 137 ITD 287(Mum)(SB), as also the decision of Hon’ble High Court of Rajasthan in the case of Jai Steel (India) Vs.ACIT in 88 DTR(Raj) 1 where it has been held that in the absence of any incriminating materials found in the course of search, no addition can be made in the search assessment. As the Revenue has not been able to dislodge these findings of facts…

ACIT Central Circle 2 (2), Chennai vs. M/S Jubilee Plot & Housing Private Limited, Chennai

In the result, all the appeals of the Revenue in 1445, 1446,

ITA 1447/CHNY/2018[2010-11]Status: DisposedITAT Chennai24 Dec 2018AY 2010-11

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Bharath,CIT,D.RFor Respondent: Mr.K.M.Mohandass,C.A
Section 143(3)Section 153A

…r of the CIT(Appeals). 7. We have considered the rival submissions. A perusal of the order of the CIT(Appeals) shows that the Ld.CIT(A) has followed the Special Bench decision of Mumbai Tribunal in the case of All Cargo Global Logistics Ltd. Vs. DCIT [2012] 137 ITD 287(Mum)(SB), as also the decision of Hon’ble High Court of Rajasthan in the case of Jai Steel (India) Vs.ACIT in 88 DTR(Raj) 1 where it has been held that in the absence of any incriminating materials found in the course of search, no addition can be made in the search assessment. As the Revenue has not been able to dislodge these findings of facts…

ACIT Central Circle 2 (2), Chennai vs. M/S Jubilee Plot & Housing Private Limited, Chennai

In the result, all the appeals of the Revenue in 1445, 1446,

ITA 1446/CHNY/2018[2010-11]Status: DisposedITAT Chennai24 Dec 2018AY 2010-11

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Bharath,CIT,D.RFor Respondent: Mr.K.M.Mohandass,C.A
Section 143(3)Section 153A

…r of the CIT(Appeals). 7. We have considered the rival submissions. A perusal of the order of the CIT(Appeals) shows that the Ld.CIT(A) has followed the Special Bench decision of Mumbai Tribunal in the case of All Cargo Global Logistics Ltd. Vs. DCIT [2012] 137 ITD 287(Mum)(SB), as also the decision of Hon’ble High Court of Rajasthan in the case of Jai Steel (India) Vs.ACIT in 88 DTR(Raj) 1 where it has been held that in the absence of any incriminating materials found in the course of search, no addition can be made in the search assessment. As the Revenue has not been able to dislodge these findings of facts…

ACIT Central Circle 2 (2), Chennai vs. M/S Jubilee Plot & Housing Private Limited, Chennai

In the result, all the appeals of the Revenue in 1445, 1446,

ITA 1445/CHNY/2018[2009-10]Status: DisposedITAT Chennai24 Dec 2018AY 2009-10

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Bharath,CIT,D.RFor Respondent: Mr.K.M.Mohandass,C.A
Section 143(3)Section 153A

…r of the CIT(Appeals). 7. We have considered the rival submissions. A perusal of the order of the CIT(Appeals) shows that the Ld.CIT(A) has followed the Special Bench decision of Mumbai Tribunal in the case of All Cargo Global Logistics Ltd. Vs. DCIT [2012] 137 ITD 287(Mum)(SB), as also the decision of Hon’ble High Court of Rajasthan in the case of Jai Steel (India) Vs.ACIT in 88 DTR(Raj) 1 where it has been held that in the absence of any incriminating materials found in the course of search, no addition can be made in the search assessment. As the Revenue has not been able to dislodge these findings of facts…