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. Sangyon Automotive Pvt. Ltd., New Delhi vs. ACIT, Meerut

In the result, ITA Nos.2991 & 2992/Del/2015 are partly allowed and ITA

ITA 2993/DEL/2015[2008-09]Status: DisposedITAT Delhi10 Dec 2018AY 2008-09

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri G.C. Srivastava &For Respondent: Shri S.S. Rana, CIT, DR
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.2991 to 2993/Del/2015 Assessment Years: 2005-06, 2006-07 & 2008-09 M/s Sangyon Automotive Pvt. Ltd., Vs. ACIT, 14D, 14th Floor, Hansalaya, Central Circle, 15, Barakhamba Road, Bhainsali Road, New Delhi. Meerut. PAN: AAGCS5366L (Appellant) (Respondent) Assessee by : Shri G.C. Srivastava & Shri Suvinay K. Dash, Advocates Revenue by : Shri S.S. Rana, CIT, DR Date of Hearing : 13.09.2018 Date of Pronouncement : 10.12.2018 ORDER PER R.K. PANDA, AM: The above batch…

M/S. Sangyon Automotive Pvt. Ltd., New Delhi vs. ACIT, Meerut

In the result, ITA Nos.2991 & 2992/Del/2015 are partly allowed and ITA

ITA 2992/DEL/2015[2006-07]Status: DisposedITAT Delhi10 Dec 2018AY 2006-07

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri G.C. Srivastava &For Respondent: Shri S.S. Rana, CIT, DR
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.2991 to 2993/Del/2015 Assessment Years: 2005-06, 2006-07 & 2008-09 M/s Sangyon Automotive Pvt. Ltd., Vs. ACIT, 14D, 14th Floor, Hansalaya, Central Circle, 15, Barakhamba Road, Bhainsali Road, New Delhi. Meerut. PAN: AAGCS5366L (Appellant) (Respondent) Assessee by : Shri G.C. Srivastava & Shri Suvinay K. Dash, Advocates Revenue by : Shri S.S. Rana, CIT, DR Date of Hearing : 13.09.2018 Date of Pronouncement : 10.12.2018 ORDER PER R.K. PANDA, AM: The above batch…

M/S. Sangyon Automotive Pvt. Ltd., New Delhi vs. ACIT, Meerut

In the result, ITA Nos.2991 & 2992/Del/2015 are partly allowed and ITA

ITA 2991/DEL/2015[2005-06]Status: DisposedITAT Delhi10 Dec 2018AY 2005-06

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri G.C. Srivastava &For Respondent: Shri S.S. Rana, CIT, DR
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.2991 to 2993/Del/2015 Assessment Years: 2005-06, 2006-07 & 2008-09 M/s Sangyon Automotive Pvt. Ltd., Vs. ACIT, 14D, 14th Floor, Hansalaya, Central Circle, 15, Barakhamba Road, Bhainsali Road, New Delhi. Meerut. PAN: AAGCS5366L (Appellant) (Respondent) Assessee by : Shri G.C. Srivastava & Shri Suvinay K. Dash, Advocates Revenue by : Shri S.S. Rana, CIT, DR Date of Hearing : 13.09.2018 Date of Pronouncement : 10.12.2018 ORDER PER R.K. PANDA, AM: The above batch…

DCIT, CC-4(1), Kolkata vs. M/S. Maan Capital Services Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1193/KOL/2017[2009-10]Status: DisposedITAT Kolkata07 Dec 2018AY 2009-10

Bench: Hon’Ble Shri S.S.Godara, Jm & Hon’Ble Shri M.Balaganesh, Am] I.T.A No. 1193/Kol/2017 Assessment Year : 2009-10 Dcit,Cc-4(1), Kolkata -Vs- M/S Maan Capital Services Pvt. Ltd. [Pan: Aaccm 0388 G] (Appellant) (Respondent)

For Appellant: Shri Radhey Shyam, CIT DRFor Respondent: Shri A.K. Tulsiyan, FCA
Section 132Section 132(4)Section 133(6)Section 133ASection 139(1)Section 143(3)Section 14ASection 153ASection 68

…n 223 (Del HC) ; CIT vs Murli Agro Products Ltd reported in (2014) 49 taxmann.com 172 (Bom HC) ; CIT vs Continental Warehousing Corporation (Nhava Sheva) Ltd reported in (2015) 374 ITR 645 (Bom HC) and All Cargo Global Logistics Ltd vs DCIT reported in (2012) 137 ITD 287 (Mum ITAT) (SB). We also find that against the decision of the Hon’ble Delhi High Court in 380 ITR 573 (Del) , the revenue preferred Special Leave Petition before the Hon’ble Supreme Court and the same was dismissed by the apex court which is reported in 380 ITR (St.) 4 (SC). Hence it could be safely concluded that the decision of Hon’ble Delhi H…

ACIT Central Circle 2 (2), Chennai vs. M/S Ganam Homes and Estates P Ltd, Chennai

In the result, all the appeals filed by the Revenue are dismissed

ITA 1612/CHNY/2018[2011-12]Status: DisposedITAT Chennai03 Dec 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

…audited tally statement was found, therefore, the CIT(Appeals) is not correct in saying that no incriminating material was found. Hence, according to the Ld. D.R.,the decision of Special Bench of this Tribunal in All Cargo Global Logistics Ltd. v. DCIT (2012) 137 ITD 287 and the judgment of Karnataka High Court in Principal CIT v. Smt. Lakshmi Singh (2017) 78 taxmann.com 207 may not be applicable to the facts of the case. 3. On the contrary, Shri K.M. Mohandass, the Ld. representative for the assessees, submitted that for the assessment year 2011-12, the assessee in I.T.A. No.1606/Chny/2018 filed its return of…

ACIT Central Circle 2 (2), Chennai vs. Ssd Homes and Estate Developers P Ltd, Chennai

In the result, all the appeals filed by the Revenue are dismissed

ITA 1611/CHNY/2018[2011-12]Status: DisposedITAT Chennai03 Dec 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

…audited tally statement was found, therefore, the CIT(Appeals) is not correct in saying that no incriminating material was found. Hence, according to the Ld. D.R.,the decision of Special Bench of this Tribunal in All Cargo Global Logistics Ltd. v. DCIT (2012) 137 ITD 287 and the judgment of Karnataka High Court in Principal CIT v. Smt. Lakshmi Singh (2017) 78 taxmann.com 207 may not be applicable to the facts of the case. 3. On the contrary, Shri K.M. Mohandass, the Ld. representative for the assessees, submitted that for the assessment year 2011-12, the assessee in I.T.A. No.1606/Chny/2018 filed its return of…

ACIT Central Circle 2 (2), Chennai vs. Sangupathi Properties P Ltd, Chennai

In the result, all the appeals filed by the Revenue are dismissed

ITA 1610/CHNY/2018[2011-12]Status: DisposedITAT Chennai03 Dec 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

…audited tally statement was found, therefore, the CIT(Appeals) is not correct in saying that no incriminating material was found. Hence, according to the Ld. D.R.,the decision of Special Bench of this Tribunal in All Cargo Global Logistics Ltd. v. DCIT (2012) 137 ITD 287 and the judgment of Karnataka High Court in Principal CIT v. Smt. Lakshmi Singh (2017) 78 taxmann.com 207 may not be applicable to the facts of the case. 3. On the contrary, Shri K.M. Mohandass, the Ld. representative for the assessees, submitted that for the assessment year 2011-12, the assessee in I.T.A. No.1606/Chny/2018 filed its return of…

ACIT Central Circle 2 (2), Chennai vs. Acharya Homes and Estates P Ltd, Chennai

In the result, all the appeals filed by the Revenue are dismissed

ITA 1609/CHNY/2018[2011-12]Status: DisposedITAT Chennai03 Dec 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

…audited tally statement was found, therefore, the CIT(Appeals) is not correct in saying that no incriminating material was found. Hence, according to the Ld. D.R.,the decision of Special Bench of this Tribunal in All Cargo Global Logistics Ltd. v. DCIT (2012) 137 ITD 287 and the judgment of Karnataka High Court in Principal CIT v. Smt. Lakshmi Singh (2017) 78 taxmann.com 207 may not be applicable to the facts of the case. 3. On the contrary, Shri K.M. Mohandass, the Ld. representative for the assessees, submitted that for the assessment year 2011-12, the assessee in I.T.A. No.1606/Chny/2018 filed its return of…

ACIT Central Circle 2 (2), Chennai vs. M/S Vyasa Plot & Housing P Ltd, Chennai

In the result, all the appeals filed by the Revenue are dismissed

ITA 1608/CHNY/2018[2011-12]Status: DisposedITAT Chennai03 Dec 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

…audited tally statement was found, therefore, the CIT(Appeals) is not correct in saying that no incriminating material was found. Hence, according to the Ld. D.R.,the decision of Special Bench of this Tribunal in All Cargo Global Logistics Ltd. v. DCIT (2012) 137 ITD 287 and the judgment of Karnataka High Court in Principal CIT v. Smt. Lakshmi Singh (2017) 78 taxmann.com 207 may not be applicable to the facts of the case. 3. On the contrary, Shri K.M. Mohandass, the Ld. representative for the assessees, submitted that for the assessment year 2011-12, the assessee in I.T.A. No.1606/Chny/2018 filed its return of…

ACIT Central Circle 2 (2), Chennai vs. M/S Anu Plot & Housing P Ltd, Chennai

In the result, all the appeals filed by the Revenue are dismissed

ITA 1607/CHNY/2018[2011-12]Status: DisposedITAT Chennai03 Dec 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

…audited tally statement was found, therefore, the CIT(Appeals) is not correct in saying that no incriminating material was found. Hence, according to the Ld. D.R.,the decision of Special Bench of this Tribunal in All Cargo Global Logistics Ltd. v. DCIT (2012) 137 ITD 287 and the judgment of Karnataka High Court in Principal CIT v. Smt. Lakshmi Singh (2017) 78 taxmann.com 207 may not be applicable to the facts of the case. 3. On the contrary, Shri K.M. Mohandass, the Ld. representative for the assessees, submitted that for the assessment year 2011-12, the assessee in I.T.A. No.1606/Chny/2018 filed its return of…

ACIT Central Circle 2 (2), Chennai vs. M/S Rpd Earth Movers P Ltd, Chennai

In the result, all the appeals filed by the Revenue are dismissed

ITA 1606/CHNY/2018[2011-12]Status: DisposedITAT Chennai03 Dec 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

…audited tally statement was found, therefore, the CIT(Appeals) is not correct in saying that no incriminating material was found. Hence, according to the Ld. D.R.,the decision of Special Bench of this Tribunal in All Cargo Global Logistics Ltd. v. DCIT (2012) 137 ITD 287 and the judgment of Karnataka High Court in Principal CIT v. Smt. Lakshmi Singh (2017) 78 taxmann.com 207 may not be applicable to the facts of the case. 3. On the contrary, Shri K.M. Mohandass, the Ld. representative for the assessees, submitted that for the assessment year 2011-12, the assessee in I.T.A. No.1606/Chny/2018 filed its return of…

Smt. Nita Sethia, Kolkata vs. DCIT, Central Circle - 3(3), Kolkata

Appeal is allowed

ITA 1994/KOL/2018[2012-13]Status: DisposedITAT Kolkata30 Nov 2018AY 2012-13

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2012-13 Smt. Nita Sethia V/S. Dcit, Central Circle- 5, Janki Shah Road, 1St 3(3), 110, Shanti Pally, Floor, Hastings, Aayakar Bhavan, Kolkata-700022 Poorva, E.M. Bye Pass, [Pan No.Ajwps 8335 H] Nr. Ruby Hospital, Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S.M. Surana, Advocate अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, Cit-Dr ""यथ" क" ओर से/By Respondent 12-11-2018 सुनवाई क" तार"ख/Date Of Hearing 30-11-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For The Assessment Year 2012-13 Arises Against Commissioner Of Income Tax (Appeals)-21, Kolkata’S Order Dated 31.08.2018 Passed In Case No.930/Acit,Cc-3(3)/Cit(A)-21/Kol/2015-16, Involving Proceedings U/S 153A R.W.S.143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. The Assessee Raises Two Substantive Grounds In Her Instant Appeal. Her Former Legal Grievance Challenges Validity Of Sec. 153A Proceedings In Absence Of Any Incriminating Material Found Or Seized During The Course Of Search. This Follows Her Latter Substantive Ground On Merits That The Assessing Officer & The Cit(A) Have Erred In Law As Well As On Facts In Treating Long

Section 143(2)Section 153Section 153ASection 153CSection 68

…n 223 (Del HC) ; CIT vs Murli Agro Products Ltd reported in (2014) 49 taxmann.com 172 (Bom HC) ; CIT vs Continental Warehousing Corporation (Nhava Sheva) Ltd reported in (2015) 374 ITR 645 (Bom HC) and All Cargo Global Logistics Ltd vs DCIT reported in (2012) 137 ITD 287 (Mum ITAT) (SB). We also find that against the decision of the Hon’ble Delhi High Court in 380 ITR 573 (Del) , the revenue preferred Special Leave Petition before the Hon’ble Supreme Court and the same was dismissed by the apex court which is reported in 380 ITR (St.) 4 (SC). Hence it could be safely concluded that the decision of Hon’ble Delhi H…

M/S. Sherawali Yarns Pvt. Ltd., New Delhi vs. ACIT, Meerut

In the result, the appeal filed by the assessee is partly allowed

ITA 2996/DEL/2015[2005-06]Status: DisposedITAT Delhi30 Nov 2018AY 2005-06

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2005-06 Sherawali Yarns Pvt. Ltd., Vs. Acit, 14D, 14Th Floor, Hansalaya, Central Circle, 15, Barakhamba Road, Bhainsali Road, New Delhi. Meerut. Pan: Aaics3421L (Appellant) (Respondent) Assessee By : Shri G.C. Srivastava & Shri Suvinay K. Dash, Advocates Revenue By : Shri S.S. Rana, Cit, Dr Date Of Hearing : 13.09.2018 Date Of Pronouncement : 30.11.2018 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 11Th March, 2015 Of The Cit(A), Meerut, Relating To Assessment Year 2005-06. 2. The Facts Of The Case, In Brief, Are That The Assessee Is A Company Engaged In The Business Of Trading & Investment In Shares. It Filed Its Return Of Income On 19Th September, 2005 Declaring Loss Of Rs.320/-. The Case Was Selected For Scrutiny & In Response To Notice U/S 143(2) Dated 20Th September, 2006 & Notice U/S 142(1) Dated 3Rd August, 2007, The Counsel Of The Assessee Appeared Before The Assessing Officer

For Appellant: Shri G.C. Srivastava &For Respondent: Shri S.S. Rana, CIT, DR
Section 132Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2005-06 Sherawali Yarns Pvt. Ltd., Vs. ACIT, 14D, 14th Floor, Hansalaya, Central Circle, 15, Barakhamba Road, Bhainsali Road, New Delhi. Meerut. PAN: AAICS3421L (Appellant) (Respondent) Assessee by : Shri G.C. Srivastava & Shri Suvinay K. Dash, Advocates Revenue by : Shri S.S. Rana, CIT, DR Date of Hearing : 13.09.2018 Date of Pronouncement : 30.11.2018 ORDER PER R.K. PANDA, AM: This appeal by the assessee is directed against the order dated 11th Mar…

M/S. Roseberry Mercantile Pvt. Ltd., New Delhi vs. ACIT, Meerut

In the result, the appeal filed by the assessee is partly allowed

ITA 2995/DEL/2015[2008-09]Status: DisposedITAT Delhi30 Nov 2018AY 2008-09

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2008-09 Roseberry Mercantile Pvt. Ltd., Vs. Acit, 14D, 14Th Floor, Hansalaya, Central Circle, 15, Barakhamba Road, Bhainsali Road, New Delhi. Meerut. Pan: Aabcr3485J (Appellant) (Respondent) Assessee By : Shri G.C. Srivastava & Shri Suvinay K. Dash, Advocates Revenue By : Shri S.S. Rana, Cit, Dr Date Of Hearing : 13.09.2018 Date Of Pronouncement : 30.11.2018 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 10Th March, 2015 Of The Cit(A), Meerut, Relating To Assessment Year 2008-09. 2. The Facts Of The Case, In Brief, Are That The Assessee Is A Company & Derives Income From Interest On Loans & Advances Granted By It As An Nbfc & Profit On Sale Of Mutual Funds. The Return Of Income Was Filed On 6Th November, 2008 Declaring Total Income Of Rs. Nil. The Return Was Processed U/S 143(1) On 8Th July, 2009. Subsequently, The Case Was Reopened U/S 147 After Duly Recording The Reasons In Writing. In Response To Notice U/S 148 Of The It Act Dated 23Rd October, 2009, The Assessee Submitted To Treat The Original Return As Return Filed In Compliance To Notice U/S 148 Of The It Act, 1961. Subsequently, The Assessing Officer Completed The Assessment U/S 147/143(3) On 31St December, 2009 Determining The Total Income At Rs.73,510/- Wherein He Made Certain Additions By Disallowing Stt Debited To P&L Account, Income-Tax Debited, Disallowance U/S 14A & Preliminary Expenses.

For Appellant: Shri G.C. Srivastava &For Respondent: Shri S.S. Rana, CIT, DR
Section 132Section 143(1)Section 143(3)Section 147Section 148Section 14ASection 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2008-09 Roseberry Mercantile Pvt. Ltd., Vs. ACIT, 14D, 14th Floor, Hansalaya, Central Circle, 15, Barakhamba Road, Bhainsali Road, New Delhi. Meerut. PAN: AABCR3485J (Appellant) (Respondent) Assessee by : Shri G.C. Srivastava & Shri Suvinay K. Dash, Advocates Revenue by : Shri S.S. Rana, CIT, DR Date of Hearing : 13.09.2018 Date of Pronouncement : 30.11.2018 ORDER PER R.K. PANDA, AM: This appeal by the assessee is directed against the order dated 10t…

Nanda Kumari, Chennai vs. ITO Non Corporate Ward 1(4), Chennai

In the result the appeals of the assessee are partly allowed

ITA 3065/CHNY/2017[2012-13]Status: DisposedITAT Chennai14 Nov 2018AY 2012-13

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Srinivasa Rao, CITFor Respondent: 30.08.2018
Section 132Section 142(2)Section 143(3)Section 153ASection 153CSection 234ASection 234BSection 250(6)

…ing document found during the course of the search and therefore additions cannot be made U/s.153C r.w.s. 153A of the Act. Reliance was placed in the decision of the Mumbai Bench of the Tribunal in the case M/s. All Cargo Global Logistics Ltd., reported in 137 ITD 237 and the decision of the Chennai Bench of the Tribunal in the case M/s. OM Shakthy Agencies (Madras) Pvt. Ltd. At the outset we don’t find any merit in the submission of the Ld.AR. From the facts of the case, it appears that the assessee has filed her return of income for the relevant assessment years only after the issuance of notice U/s.153C r…

Nanda Kumari, Chennai vs. ITO Non Corporate Ward 1(4), Chennai

In the result the appeals of the assessee are partly allowed

ITA 3064/CHNY/2017[2011-12]Status: DisposedITAT Chennai14 Nov 2018AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Srinivasa Rao, CITFor Respondent: 30.08.2018
Section 132Section 142(2)Section 143(3)Section 153ASection 153CSection 234ASection 234BSection 250(6)

…ing document found during the course of the search and therefore additions cannot be made U/s.153C r.w.s. 153A of the Act. Reliance was placed in the decision of the Mumbai Bench of the Tribunal in the case M/s. All Cargo Global Logistics Ltd., reported in 137 ITD 237 and the decision of the Chennai Bench of the Tribunal in the case M/s. OM Shakthy Agencies (Madras) Pvt. Ltd. At the outset we don’t find any merit in the submission of the Ld.AR. From the facts of the case, it appears that the assessee has filed her return of income for the relevant assessment years only after the issuance of notice U/s.153C r…

Nanda Kumari, Chennai vs. ITO Non Corporate Ward 1(4), Chennai

In the result the appeals of the assessee are partly allowed

ITA 3063/CHNY/2017[2010-11]Status: DisposedITAT Chennai14 Nov 2018AY 2010-11

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Srinivasa Rao, CITFor Respondent: 30.08.2018
Section 132Section 142(2)Section 143(3)Section 153ASection 153CSection 234ASection 234BSection 250(6)

…ing document found during the course of the search and therefore additions cannot be made U/s.153C r.w.s. 153A of the Act. Reliance was placed in the decision of the Mumbai Bench of the Tribunal in the case M/s. All Cargo Global Logistics Ltd., reported in 137 ITD 237 and the decision of the Chennai Bench of the Tribunal in the case M/s. OM Shakthy Agencies (Madras) Pvt. Ltd. At the outset we don’t find any merit in the submission of the Ld.AR. From the facts of the case, it appears that the assessee has filed her return of income for the relevant assessment years only after the issuance of notice U/s.153C r…

Nanda Kumari, Chennai vs. ITO Non Corporate Ward 1(4), Chennai

In the result the appeals of the assessee are partly allowed

ITA 2927/CHNY/2017[2013-14]Status: DisposedITAT Chennai14 Nov 2018AY 2013-14

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Srinivasa Rao, CITFor Respondent: 30.08.2018
Section 132Section 142(2)Section 143(3)Section 153ASection 153CSection 234ASection 234BSection 250(6)

…ing document found during the course of the search and therefore additions cannot be made U/s.153C r.w.s. 153A of the Act. Reliance was placed in the decision of the Mumbai Bench of the Tribunal in the case M/s. All Cargo Global Logistics Ltd., reported in 137 ITD 237 and the decision of the Chennai Bench of the Tribunal in the case M/s. OM Shakthy Agencies (Madras) Pvt. Ltd. At the outset we don’t find any merit in the submission of the Ld.AR. From the facts of the case, it appears that the assessee has filed her return of income for the relevant assessment years only after the issuance of notice U/s.153C r…

Nanda Kumari, Chennai vs. ITO Non Corporate Ward 1(4), Chennai

In the result the appeals of the assessee are partly allowed

ITA 2926/CHNY/2017[2009-10]Status: DisposedITAT Chennai14 Nov 2018AY 2009-10

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Srinivasa Rao, CITFor Respondent: 30.08.2018
Section 132Section 142(2)Section 143(3)Section 153ASection 153CSection 234ASection 234BSection 250(6)

…ing document found during the course of the search and therefore additions cannot be made U/s.153C r.w.s. 153A of the Act. Reliance was placed in the decision of the Mumbai Bench of the Tribunal in the case M/s. All Cargo Global Logistics Ltd., reported in 137 ITD 237 and the decision of the Chennai Bench of the Tribunal in the case M/s. OM Shakthy Agencies (Madras) Pvt. Ltd. At the outset we don’t find any merit in the submission of the Ld.AR. From the facts of the case, it appears that the assessee has filed her return of income for the relevant assessment years only after the issuance of notice U/s.153C r…

Nanda Kumari, Chennai vs. ITO Non Corporate Ward 1(4), Chennai

In the result the appeals of the assessee are partly allowed

ITA 2925/CHNY/2017[2008-09]Status: DisposedITAT Chennai14 Nov 2018AY 2008-09

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Srinivasa Rao, CITFor Respondent: 30.08.2018
Section 132Section 142(2)Section 143(3)Section 153ASection 153CSection 234ASection 234BSection 250(6)

…ing document found during the course of the search and therefore additions cannot be made U/s.153C r.w.s. 153A of the Act. Reliance was placed in the decision of the Mumbai Bench of the Tribunal in the case M/s. All Cargo Global Logistics Ltd., reported in 137 ITD 237 and the decision of the Chennai Bench of the Tribunal in the case M/s. OM Shakthy Agencies (Madras) Pvt. Ltd. At the outset we don’t find any merit in the submission of the Ld.AR. From the facts of the case, it appears that the assessee has filed her return of income for the relevant assessment years only after the issuance of notice U/s.153C r…