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

Issues it is cited on

Judgments citing All Cargo Global Logistics Ltd. v. DCIT

Urmila M Gala, Mumbai vs. DCIT Cen Cir 12, Mumbai

In the result, appeal of the assessee is allowed

ITA 905/MUM/2016[2004-05]Status: DisposedITAT Mumbai01 Mar 2018AY 2004-05

Bench: S/Sh.Rajendra & Amarjit Singhआयकर अपील सं./I.T.A./905/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2004-05 िनधा"रण िनधा"रण वष" वष" आयकर अपील सं./I.T.A./906/Mum/2016,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2005-06 वष" आयकर अपील सं./I.T.A./4681/Mum/2016,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year:2006-07 वष" Smt. Urmila M. Gala Dcit, Central Circle-12 93, Dadiseth Agiary Lane Mumbai. Vs. Kalbadevi, Mumbai-400 002. Pan:Aafpg 3176 J (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Shri Abhijit Patankar-Dr अपीलाथ" क" ओर से /Assessee By: Shri Hari S. Raheja सुनवाई क" तारीख / Date Of Hearing: 14/12/2017 घोषणा क" तारीख / Date Of Pronouncement: 01.03.2018 लेखा लेखा सद"य लेखा लेखा सद"य सद"य, राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार/ Per Rajendra, Am- अनुसार Challenging The Orders Of The Cit(A)- 48,Mumbai,The Assessee Has Filed The Appeals For The Above Mentioned Assessment Years (Ay.S).The Assessee,An Individual, Derives Income From Salary, Business/Profession & Other Sources.The Details Of The Date Of Filing Of Return Of Income,Returned Income, Income Assessed, Etc. Are Tabulated Below:- Ay. Roi Filed On Returned Income Assessment Dt. Assessed Income Cit(A)Order Dt 2004-05 30.03.2011 Rs.8,29,210/- 20.03.2013 (Rs.1.16 Crores) 23/12/2015 2005-06 30.03.2011 Rs.9,52,770/- 20.03.2013 (Rs.38.36 Lakhs) 24/12/2015 2006-07 30.03.2011 Rs.7,85,840/- 20.3.2013 (Rs.10.77 Lakhs) 25/04/2016

For Appellant: Shri Hari S. RahejaFor Respondent: Shri Abhijit Patankar-DR
Section 132Section 132(1)Section 144Section 145Section 68

…ence which shows that assessee has undisclosed income and AO has accepted the return filed by the assessee. We find that the similar issue had come up before ITAT and the Special Bench of the ITAT in the case of All Cargo Global Logistics Ltd. vs. DCIT [2012] 18 ITR (Trib) 106 has decided as under: “(i) In assessments that are abated, the AO retains the original jurisdiction as well as the jurisdiction conferred on him by s. 153A for which assessments shall be made for each of the 6 assessment years separately: (ii) In other cases, in addition to the income that has already been assessed, the assessment u/s 153A…