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 366,470 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

DCIT, Central Circle-25, New Delhi vs. Himanshu Verma, New Delhi

ITA 1352/DEL/2022[2013-14]Status: DisposedITAT Delhi09 Apr 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Sudesh Garg, Adv. &For Respondent: Sh. Surender Pal Singh, CIT-DR
Section 1Section 143(3)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 1236/Del./2022 : Asstt. Year : 2012-13 ITA No. 1237/Del./2022 : Asstt. Year : 2013-14 ITA No. 1238/Del./2022 : Asstt. Year : 2014-15 ITA No. 1239/Del./2022 : Asstt. Year : 2015-16 ITA No. 1240/Del./2022 : Asstt. Year : 2016-17 ITA No. 1241/Del./2022 : Asstt. Year : 2017-18 ITA No. 1596/Del./2022 : Asstt. Year : 2018-19 Sh. Himanshu Verma, Vs ACIT, H-104, Friends Apartments, I.P. Central Circle-29, Extension, Patparganj, New Delhi-110055 New Delhi-110092 (A…

DCIT, Central Circle-25, New Delhi vs. Himanshu Verma, New Delhi

ITA 1351/DEL/2022[2012-13]Status: DisposedITAT Delhi09 Apr 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Sudesh Garg, Adv. &For Respondent: Sh. Surender Pal Singh, CIT-DR
Section 1Section 143(3)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 1236/Del./2022 : Asstt. Year : 2012-13 ITA No. 1237/Del./2022 : Asstt. Year : 2013-14 ITA No. 1238/Del./2022 : Asstt. Year : 2014-15 ITA No. 1239/Del./2022 : Asstt. Year : 2015-16 ITA No. 1240/Del./2022 : Asstt. Year : 2016-17 ITA No. 1241/Del./2022 : Asstt. Year : 2017-18 ITA No. 1596/Del./2022 : Asstt. Year : 2018-19 Sh. Himanshu Verma, Vs ACIT, H-104, Friends Apartments, I.P. Central Circle-29, Extension, Patparganj, New Delhi-110055 New Delhi-110092 (A…

Vedvati Singh, Dehradun vs. ACIT, Haldwani

ITA 32/DDN/2023[2017-18]Status: DisposedITAT Dehradun28 Mar 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. K. K. Juneja, AdvFor Respondent: Sh. S. K. Chaterjee, CIT-DR
Section 1Section 143(3)Section 153DSection 254(1)Section 68

…that the instant legal ground sought to be raised at the assessee’s behest goes to the root of the matter and therefore, we quote National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC); as considered in Allcargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287 (SB) (Mum), that such an additional ground could very well be allowed to be raised in section 254(1) proceedings, in order to determine the correct tax liability of an assessee provided all the relevant facts form part of the records. ITA Nos. 27 to 32/DDN/2023 3 Vedvati Singh 5. It is in this factual backdrop that we admit the assessee’s inst…

Vedvati Singh, Dehradun vs. ACIT, Dehradun

ITA 31/DDN/2023[2016-17]Status: DisposedITAT Dehradun28 Mar 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. K. K. Juneja, AdvFor Respondent: Sh. S. K. Chaterjee, CIT-DR
Section 1Section 143(3)Section 153DSection 254(1)Section 68

…that the instant legal ground sought to be raised at the assessee’s behest goes to the root of the matter and therefore, we quote National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC); as considered in Allcargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287 (SB) (Mum), that such an additional ground could very well be allowed to be raised in section 254(1) proceedings, in order to determine the correct tax liability of an assessee provided all the relevant facts form part of the records. ITA Nos. 27 to 32/DDN/2023 3 Vedvati Singh 5. It is in this factual backdrop that we admit the assessee’s inst…

Vedvati Singh, Dehradun vs. ACIT, CC, Haldwani

ITA 30/DDN/2023[2015-16]Status: DisposedITAT Dehradun28 Mar 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. K. K. Juneja, AdvFor Respondent: Sh. S. K. Chaterjee, CIT-DR
Section 1Section 143(3)Section 153DSection 254(1)Section 68

…that the instant legal ground sought to be raised at the assessee’s behest goes to the root of the matter and therefore, we quote National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC); as considered in Allcargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287 (SB) (Mum), that such an additional ground could very well be allowed to be raised in section 254(1) proceedings, in order to determine the correct tax liability of an assessee provided all the relevant facts form part of the records. ITA Nos. 27 to 32/DDN/2023 3 Vedvati Singh 5. It is in this factual backdrop that we admit the assessee’s inst…

Vedvati Singh, Dehradun vs. ACIT, Haldwani

ITA 29/DDN/2023[2014-15]Status: DisposedITAT Dehradun28 Mar 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. K. K. Juneja, AdvFor Respondent: Sh. S. K. Chaterjee, CIT-DR
Section 1Section 143(3)Section 153DSection 254(1)Section 68

…that the instant legal ground sought to be raised at the assessee’s behest goes to the root of the matter and therefore, we quote National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC); as considered in Allcargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287 (SB) (Mum), that such an additional ground could very well be allowed to be raised in section 254(1) proceedings, in order to determine the correct tax liability of an assessee provided all the relevant facts form part of the records. ITA Nos. 27 to 32/DDN/2023 3 Vedvati Singh 5. It is in this factual backdrop that we admit the assessee’s inst…

Vedvati Singh, Dehradun vs. ACIT, CC, Haldwani

ITA 28/DDN/2023[2013-14]Status: DisposedITAT Dehradun28 Mar 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. K. K. Juneja, AdvFor Respondent: Sh. S. K. Chaterjee, CIT-DR
Section 1Section 143(3)Section 153DSection 254(1)Section 68

…that the instant legal ground sought to be raised at the assessee’s behest goes to the root of the matter and therefore, we quote National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC); as considered in Allcargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287 (SB) (Mum), that such an additional ground could very well be allowed to be raised in section 254(1) proceedings, in order to determine the correct tax liability of an assessee provided all the relevant facts form part of the records. ITA Nos. 27 to 32/DDN/2023 3 Vedvati Singh 5. It is in this factual backdrop that we admit the assessee’s inst…

Vedvati Singh, Dehradun vs. ACIT, Haldwani

ITA 27/DDN/2023[2011-12]Status: DisposedITAT Dehradun28 Mar 2025AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. K. K. Juneja, AdvFor Respondent: Sh. S. K. Chaterjee, CIT-DR
Section 1Section 143(3)Section 153DSection 254(1)Section 68

…that the instant legal ground sought to be raised at the assessee’s behest goes to the root of the matter and therefore, we quote National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC); as considered in Allcargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287 (SB) (Mum), that such an additional ground could very well be allowed to be raised in section 254(1) proceedings, in order to determine the correct tax liability of an assessee provided all the relevant facts form part of the records. ITA Nos. 27 to 32/DDN/2023 3 Vedvati Singh 5. It is in this factual backdrop that we admit the assessee’s inst…

M/S Drishti Builders & Promoters, Dehradun vs. DCIT, Dehradun

ITA 5499/DEL/2016[2013-14]Status: DisposedITAT Dehradun28 Mar 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. S. LalchandaniFor Respondent: Sh. S. K. Chaterjee, CIT-DR
Section 143(3)Section 153A(1)(b)Section 153DSection 254(1)

…that the instant legal ground sought to be raised at the assessee’s behest goes to the root of the matter and therefore, we quote National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC); as considered in Allcargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287 (SB) (Mum), that such an additional ground could very well be allowed to be raised in section 254(1) proceedings, in order to determine the correct tax liability of an assessee provided all the relevant facts form part of the records. 5. It is in this factual backdrop that we admit the assessee’s instant legal ground and note with the able assis…

M/S Drishti Builders & Promoters, Dehradun vs. DCIT, Dehradun

ITA 5498/DEL/2016[2012-13]Status: DisposedITAT Dehradun28 Mar 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. S. LalchandaniFor Respondent: Sh. S. K. Chaterjee, CIT-DR
Section 143(3)Section 153A(1)(b)Section 153DSection 254(1)

…that the instant legal ground sought to be raised at the assessee’s behest goes to the root of the matter and therefore, we quote National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC); as considered in Allcargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287 (SB) (Mum), that such an additional ground could very well be allowed to be raised in section 254(1) proceedings, in order to determine the correct tax liability of an assessee provided all the relevant facts form part of the records. 5. It is in this factual backdrop that we admit the assessee’s instant legal ground and note with the able assis…

Parveen Kumar, Hisar vs. Income Tax Officer, Hisar

ITA 1354/DEL/2024[2013-14]Status: DisposedITAT Delhi20 Mar 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Sudesh Garg, Adv. &For Respondent: Sh. Surender Pal Singh, CIT-DR
Section 1Section 143(3)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 1236/Del./2022 : Asstt. Year : 2012-13 ITA No. 1237/Del./2022 : Asstt. Year : 2013-14 ITA No. 1238/Del./2022 : Asstt. Year : 2014-15 ITA No. 1239/Del./2022 : Asstt. Year : 2015-16 ITA No. 1240/Del./2022 : Asstt. Year : 2016-17 ITA No. 1241/Del./2022 : Asstt. Year : 2017-18 ITA No. 1596/Del./2022 : Asstt. Year : 2018-19 Sh. Himanshu Verma, Vs ACIT, H-104, Friends Apartments, I.P. Central Circle-29, Extension, Patparganj, New Delhi-110055 New Delhi-110092 (A…

Raj Kumar Golecha, Pali vs. Assistant Commissioner of Income Tax, Central Circle-2, Jodhpur, Aaykar Bhawan

Appeal of the assessee is allowed

ITA 515/JODH/2023[2014-15]Status: DisposedITAT Jodhpur10 Mar 2025AY 2014-15
Section 10(38)Section 132Section 132(4)Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250

…2 Taxman 270/374 ITR 645 (Bom.) The 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, once assessment has attained finality, then the assessing officer while passing independent assessment order under section 153A/143(3) of the Act could not disturb the assessment order which has attained finality unless the material gathered in the course of search under section 132/153A of the Act establi…

Sudhir Bhalla, Meerut vs. DCIT, Circle- 2, Meerut

ITA 3174/DEL/2018[2015-16]Status: DisposedITAT Delhi10 Mar 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(3)Section 153ASection 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3169/Del/2025 : Asstt. Year : 2012-13 ITA No. 3170/Del/2025 : Asstt. Year : 2013-14 ITA No. 3171/Del/2025 : Asstt. Year : 2014-15 ITA No. 3172/Del/2025 : Asstt. Year : 2015-16 ITA No. 3173/Del/2025 : Asstt. Year : 2016-17 ITA No. 3174/Del/2025 : Asstt. Year : 2017-18 ITA No. 3175/Del/2025 : Asstt. Year : 2018-19 ITA No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs DCIT, FCA 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Ha…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 59/NAG/2022[2017-18]Status: DisposedITAT Nagpur25 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…the following case laws:- (a) CIT us. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 374 ITR 645/232 Taxman 270/58 taxmann.com 78. This case is affirmed by Apex Court in [2018] 93 taxmann.com 31 (SC) (b) All Cargo Global Logistics Ltd. Vs. DCIT 137 ITD 287 (Mum.) (SB) which has been now affirmed by Hon'ble Bombay High Court (c) Pr. Commissioner of Income Tax vs. M/s Bhadani Financiers Pvt Ltd in the High Court of Delhi ITA No.81/2020 dated 9th September, 2021 (d) CIT vs. SKS Ispat & Power Ltd [2018] 99 taxmann.com 424 (Bombay) (e) CIT-20 us. Deepak kumar Agarwal (2017) 86 taxmann.com 3 (Bom.) (f) C…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 58/NAG/2022[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…the following case laws:- (a) CIT us. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 374 ITR 645/232 Taxman 270/58 taxmann.com 78. This case is affirmed by Apex Court in [2018] 93 taxmann.com 31 (SC) (b) All Cargo Global Logistics Ltd. Vs. DCIT 137 ITD 287 (Mum.) (SB) which has been now affirmed by Hon'ble Bombay High Court (c) Pr. Commissioner of Income Tax vs. M/s Bhadani Financiers Pvt Ltd in the High Court of Delhi ITA No.81/2020 dated 9th September, 2021 (d) CIT vs. SKS Ispat & Power Ltd [2018] 99 taxmann.com 424 (Bombay) (e) CIT-20 us. Deepak kumar Agarwal (2017) 86 taxmann.com 3 (Bom.) (f) C…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 57/NAG/2022[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…the following case laws:- (a) CIT vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 374 ITR 645/232 Taxman 270/58 taxmann.com 78. This case is affirmed by Apex Court in [2018] 93 taxmann.com 31 (SC) (b) All Cargo Global Logistics Ltd. Vs. DCIT 137 ITD 287 (Mum.) (SB) which has been now affirmed by Hon'ble Bombay High Court (c) Pr. Commissioner of Income Tax vs. M/s Bhadani Financiers Pvt Ltd in the High Court of Delhi ITA No.81/2020 dated 9th September, 2021 (d) CIT vs. SKS Ispat & Power Ltd [2018] 99 taxmann.com 424 (Bombay) (e) CIT-20 us. Deepak kumar Agarwal (2017) 86 taxmann.com 3 (Bom.) (f) C…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 56/NAG/2022[2013-14]Status: DisposedITAT Nagpur25 Feb 2025AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…the following case laws:- (a) CIT us. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 374 ITR 645/232 Taxman 270/58 taxmann.com 78. This case is affirmed by Apex Court in [2018] 93 taxmann.com 31 (SC) (b) All Cargo Global Logistics Ltd. Vs. DCIT 137 ITD 287 (Mum.) (SB) which has been now affirmed by Hon'ble Bombay High Court (c) Pr. Commissioner of Income Tax vs. M/s Bhadani Financiers Pvt Ltd in the High Court of Delhi ITA No.81/2020 dated 9th September, 2021 (d) CIT vs. SKS Ispat & Power Ltd [2018] 99 taxmann.com 424 (Bombay) (e) CIT-20 us. Deepak kumar Agarwal (2017) 86 taxmann.com 3 (Bom.) (f) C…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 55/NAG/2022[2012-13]Status: DisposedITAT Nagpur25 Feb 2025AY 2012-13
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…the following case laws:- (a) CIT us. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 374 ITR 645/232 Taxman 270/58 taxmann.com 78. This case is affirmed by Apex Court in [2018] 93 taxmann.com 31 (SC) (b) All Cargo Global Logistics Ltd. Vs. DCIT 137 ITD 287 (Mum.) (SB) which has been now affirmed by Hon'ble Bombay High Court (c) Pr. Commissioner of Income Tax vs. M/s Bhadani Financiers Pvt Ltd in the High Court of Delhi ITA No.81/2020 dated 9th September, 2021 (d) CIT vs. SKS Ispat & Power Ltd [2018] 99 taxmann.com 424 (Bombay) (e) CIT-20 us. Deepak kumar Agarwal (2017) 86 taxmann.com 3 (Bom.) (f) C…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 54/NAG/2022[2011-12]Status: DisposedITAT Nagpur25 Feb 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…the following case laws:- (a) CIT us. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 374 ITR 645/232 Taxman 270/58 taxmann.com 78. This case is affirmed by Apex Court in [2018] 93 taxmann.com 31 (SC) (b) All Cargo Global Logistics Ltd. Vs. DCIT 137 ITD 287 (Mum.) (SB) which has been now affirmed by Hon'ble Bombay High Court (c) Pr. Commissioner of Income Tax vs. M/s Bhadani Financiers Pvt Ltd in the High Court of Delhi ITA No.81/2020 dated 9th September, 2021 (d) CIT vs. SKS Ispat & Power Ltd [2018] 99 taxmann.com 424 (Bombay) (e) CIT-20 us. Deepak kumar Agarwal (2017) 86 taxmann.com 3 (Bom.) (f) C…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 53/NAG/2022[2010-11]Status: DisposedITAT Nagpur25 Feb 2025AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…the following case laws:- (a) CIT us. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 374 ITR 645/232 Taxman 270/58 taxmann.com 78. This case is affirmed by Apex Court in [2018] 93 taxmann.com 31 (SC) (b) All Cargo Global Logistics Ltd. Vs. DCIT 137 ITD 287 (Mum.) (SB) which has been now affirmed by Hon'ble Bombay High Court (c) Pr. Commissioner of Income Tax vs. M/s Bhadani Financiers Pvt Ltd in the High Court of Delhi ITA No.81/2020 dated 9th September, 2021 (d) CIT vs. SKS Ispat & Power Ltd [2018] 99 taxmann.com 424 (Bombay) (e) CIT-20 us. Deepak kumar Agarwal (2017) 86 taxmann.com 3 (Bom.) (f) C…