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 367,154 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

Shantilal L. Shah, Mumbai vs. DCIT 17 & 28, Mumbai

In the result, all the eighteen appeals of the assessees’ are allowed

ITA 3584/MUM/2011[2003-04]Status: DisposedITAT Mumbai24 May 2017AY 2003-04

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

Section 132Section 143(3)Section 153Section 271(1)(c)

…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…

Sonalben S. Shah, Mumbai vs. DCIT 17 & 28, Mumbai

In the result, all the eighteen appeals of the assessees’ are allowed

ITA 3583/MUM/2011[2003-04]Status: DisposedITAT Mumbai24 May 2017AY 2003-04

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

Section 132Section 143(3)Section 153Section 271(1)(c)

…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…

Lalaji K. Shah (HUF), Mumbai vs. DCIT 17 & 28, Mumbai

In the result, all the eighteen appeals of the assessees’ are allowed

ITA 3582/MUM/2011[2003-04]Status: DisposedITAT Mumbai24 May 2017AY 2003-04

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

Section 132Section 143(3)Section 153Section 271(1)(c)

…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…

Shantaben L. Shah, Mumbai vs. DCIT 17 & 28, Mumbai

In the result, all the eighteen appeals of the assessees’ are allowed

ITA 3581/MUM/2011[2003-04]Status: DisposedITAT Mumbai24 May 2017AY 2003-04

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

Section 132Section 143(3)Section 153Section 271(1)(c)

…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…

Subhash L. Shah, Mumbai vs. DCIT 17 & 28, Mumbai

In the result, all the eighteen appeals of the assessees’ are allowed

ITA 3580/MUM/2011[2003-04]Status: DisposedITAT Mumbai24 May 2017AY 2003-04

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

Section 132Section 143(3)Section 153Section 271(1)(c)

…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…

Nenshi I. Shah, Mumbai vs. DCIT Cen Cir 17 &28, Mumbai

In the result, all the eighteen appeals of the assessees’ are allowed

ITA 3577/MUM/2011[2003-04]Status: DisposedITAT Mumbai24 May 2017AY 2003-04

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

Section 132Section 143(3)Section 153Section 271(1)(c)

…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…

Gunavantiben N. Shah, Mumbai vs. DCIT Cen Cir 17 &28, Mumbai

In the result, all the eighteen appeals of the assessees’ are allowed

ITA 3576/MUM/2011[2003-04]Status: DisposedITAT Mumbai24 May 2017AY 2003-04

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

Section 132Section 143(3)Section 153Section 271(1)(c)

…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…

Hitesh S. Shah, Mumbai vs. DCIT Cen Cir 17 &28, Mumbai

In the result, all the eighteen appeals of the assessees’ are allowed

ITA 3575/MUM/2011[2003-04]Status: DisposedITAT Mumbai24 May 2017AY 2003-04

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

Section 132Section 143(3)Section 153Section 271(1)(c)

…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 Cen Cir 8(1), Mumbai vs. Suresh Gaggar, Mumbai

Appeal stands dismissed

ITA 1292/MUM/2015[2008-09]Status: DisposedITAT Mumbai05 May 2017AY 2008-09

Bench: Shri Mahavir Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 1292/Mum/2015 (िनधा"रण वष" / Assessment Year: 2008-09) Deputy Commissioner Of Suresh Gaggar Income Tax 302, Gaurav Apartments Central Circle-8(1) Gokuldham बनाम/ Room No. 656, 6Th Floor Goregaon (East) Vs. Aaykar Bhavan Mumbai – 400 063 M.K.Road Mumbai – 400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Ablpg-3809-K (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Anuj Kishnadwala, Ld. ARFor Respondent: Savita Bundas, Ld. CIT DR
Section 143(3)Section 153ASection 68

…) has been confirmed by the Tribunal by following jurisdictional Bombay High Court’s decision rendered in CIT Vs. Murli Agro Products Limited [2014 49 taxmann.com 172] and All Cargo Global Logistics Ltd. Vs. DCIT 4 Suresh Gaggar Assessment Year 2008-09 [2012 137 ITD 287 SB Mumbai] on the premises that with respect to assessments which have attained finality on the date of search operations, additions could be made only qua search material and not otherwise. The deletion of other addition by Ld. CIT(A) has been confirmed by noting that there was no justification for addition by disregarding the actual sale consid…

Nareshkumar Malhotra, Mumbai vs. ACIT Cir 19(1), Mumbai

In the result appeals of the assessee is allowed

ITA 7953/MUM/2010[2004-05]Status: DisposedITAT Mumbai28 Apr 2017AY 2004-05

Bench: Shri G.S. Pannu & Shri Pawan Singh

Section 143Section 253Section 254(1)Section 271(1)(c)Section 274Section 57

…ITA No.7953/M/2010 Naresh Kumar Malhotra IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “B”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.7953/Mum/2010 for Assessment Year: 2004-05 Naresh Kumar Malhotra, ACIT, C/o KPMG, 1st Floor, Central Circle-19(1) Lodha Excelus, Apollo Mills Mumbai Vs. Compound, N.M. Joshi Marg, Mumbai -400061 (Appellant) (Respondent) Assessee represented by S/Sh. Naresh Kumar, Paras Savla and Ms. Sharddha Swarup - ARs Revenue represented by Sh. Suman Kumar -DR Date of hearing 17.04.2017 Date of order 28.04.2017 Order under section 254(1) of…

Prakash P. Mali, Mumbai vs. DCIT Cent. Cir. 4(4), Range -4, Mumbai

The appeal of the assessee is allowed and the ld

ITA 2181/MUM/2016[2004-05]Status: DisposedITAT Mumbai11 Apr 2017AY 2004-05

Bench: Shri Joginder Singh & Shri Rajendra

Section 132Section 133Section 143(3)Section 153CSection 271(1)(c)Section 88

…order passed u/s 153A r.w.s 143(3) of the Act is not tenable in law, Ld Counsel for the assessee filed written submissions and also relied on following decisions viz., (i) CIT vs. Smt Shaila Agarwal, 346 ITR 130; (ii) All Cargo Global Logistics Ltd vs. DCIT [18 ITR 106] (Mum.) (SB); (iii) Spacewood Furnishers Pvt Ltd Ors vs. DGIT & Ors. [340 ITR 393 (Bom)] (iv) Shri Govind Agarwal v. ACIT being ITA No: 3389/Mum/2011 dated 10.01.2014; (v) SKS Ispat and Power Limited vs. DCIT l (vi) Sinhgad Technical Education Society vs. ACIT [2011] 140 TTJ 233 and others. Mr. Prakash P. Mali 10. On the other hand, Ld DR relied…

Asst CIT Cen Cir 3(2), Mumbai vs. Balasore Alloys Ltd, Odisha

In the result, the appeal of Revenue and that both of assessee, all are dismissed

ITA 667/MUM/2015[2005-06]Status: DisposedITAT Mumbai07 Apr 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 115JSection 132Section 139(1)Section 143(3)Section 153ASection 53A

…mpleted assessments where search or other material can lead to a prima facie inference of liability. This is a case of non-abated assessment. It has been held by the special bench of the Hon'ble Tribunal in the ease of All Cargo Global Logistics Ltd. vs. DCIT 137 ITD 287 (MUM) (SB) that in assessments that are abated, the AO retains the original jurisdiction as well as jurisdiction conferred on him under s. 153A for which assessments shall be made for each of the six assessment years separately. In other case, in addition to the income that has already been assessed, the assessments under s. 153A will be made on…

Balasore Alloys Ltd, Orrissa vs. DCIT Cen Cir 18 & 19, Mumbai

In the result, the appeal of Revenue and that both of assessee, all are dismissed

ITA 621/MUM/2015[2005-06]Status: DisposedITAT Mumbai07 Apr 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 115JSection 132Section 139(1)Section 143(3)Section 153ASection 53A

…mpleted assessments where search or other material can lead to a prima facie inference of liability. This is a case of non-abated assessment. It has been held by the special bench of the Hon'ble Tribunal in the ease of All Cargo Global Logistics Ltd. vs. DCIT 137 ITD 287 (MUM) (SB) that in assessments that are abated, the AO retains the original jurisdiction as well as jurisdiction conferred on him under s. 153A for which assessments shall be made for each of the six assessment years separately. In other case, in addition to the income that has already been assessed, the assessments under s. 153A will be made on…

Balasore Alloys Ltd, Orrissa vs. Asst CIT Cen Cir 3(2), Mumbai

In the result, the appeal of Revenue and that both of assessee, all are dismissed

ITA 1166/MUM/2015[2006-07]Status: DisposedITAT Mumbai07 Apr 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 115JSection 132Section 139(1)Section 143(3)Section 153ASection 53A

…mpleted assessments where search or other material can lead to a prima facie inference of liability. This is a case of non-abated assessment. It has been held by the special bench of the Hon'ble Tribunal in the ease of All Cargo Global Logistics Ltd. vs. DCIT 137 ITD 287 (MUM) (SB) that in assessments that are abated, the AO retains the original jurisdiction as well as jurisdiction conferred on him under s. 153A for which assessments shall be made for each of the six assessment years separately. In other case, in addition to the income that has already been assessed, the assessments under s. 153A will be made on…

Smt.Vidya Devi Ladhani, Bangalore vs. Assistant Commissioner of Income Tax, Bangalore

In the result, the appeals of the assessees are allowed

ITA 118/BANG/2017[2009-2010]Status: DisposedITAT Bangalore07 Apr 2017AY 2009-2010

Bench: Shri Vijay Pal Rao

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri G.R. Reddy, CIT (DR) (ITAT)-1, Bengaluru
Section 132Section 143(1)Section 143(2)Section 153ASection 2(22)(e)

…ed and, therefore, "such an assessment has a vital link with the initiation and conduct of the search." The Court then reproduced and affirmed the decision of the Special Bench of the ITAT in All Cargo Global Logistics Ltd. v. Dy CIT [2012] 23 taxmann.com 103/137 ITD 287 (Mum.) (SB) and answered the question as regards the scope of the assessment of total income as under: "53. . . . . . . . We are of the view that for answering this question, guidance will have to be sought from section 132(1). If any books of account or other documents relevant to the assessment had not been produced in the course of original as…

M/S. Shri Shaym Sunder Infrastructure (P) Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed in the manner as indicated above

ITA 6216/DEL/2013[2005-06]Status: DisposedITAT Delhi07 Apr 2017AY 2005-06

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Sanjeev Bindal, AdvFor Respondent: Shri S.S. Rana, CIT DR
Section 153ASection 68

…this factual position that the additional legal ground placed for admission and consideration by the assessee has been agitated on the basis of order of the Special Bench ITAT Delhi dated 6.7.2012 in the case of All Cargo Global Logistics Ltd Vs. DCIT [2013] 137 ITD 287 [Mum][SB]. 6. In rejoinder, the ld. AR submitted that the additional ground raised by the assessee is purely a legal ground arising out of facts and material already on record and does not require any further investigation beyond the record, therefore, in view of the ratio laid down in the case of NTPC Ltd [supra] additional ground No. 5 may kin…

DCIT, Dehradun vs. Sh. Ramesh Batta, Dehradun

In the result, the Cross

ITA 3966/DEL/2013[2007-08]Status: DisposedITAT Delhi29 Mar 2017AY 2007-08

Bench: Shri S.V. Mehrotra & Ms. Suchitra Kambleassessment Year : 2007-08 Dcit, Central Circle, Ramesh Batta, Dehradun. Vs. 81/210, Kaulagarh Road, Dehradun.

Section 139Section 142(1)Section 143(2)Section 143(3)Section 153A(1)(a)Section 153A(1)(b)Section 288ASection 292CSection 80C

…ince the 'total income' had to be computed, they were sustained by the High Court.” 16. Ld. counsel further pointed out that the decision of Special Bench of Mumbai ITAT in the case of All Cargo Global Logistics Ltd. vs. DCIT 14 C.O. No.242/Del/2013 (2012) 137 ITD 287 (SB) (Mum.-Trib.) has been upheld by the Hon’ble Bombay High Court in the case of CIT vs. All Cargo Global Logistic, 374 ITR 645 (Bom.). He submitted that mere admission of SLP by Hon’ble Supreme Court does not affect the ratio laid down in the judgement. Ld. counsel further submitted that there is no decision of Hon’ble Jurisdictional High…

DCIT, New Delhi vs. M/S. L.D. Crystal Pvt. Ltd., New Delhi

In the result, the appeals of the department are dismissed and the Cross Objections of the assessee are allowed

ITA 2015/DEL/2014[2006-07]Status: DisposedITAT Delhi23 Mar 2017AY 2006-07

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 2015/Del/2014 : Asstt. Year : 2006-07 Ita No. 2016/Del/2014 : Asstt. Year : 2008-09 Dcit, Vs M/S L. D. Crystal Pvt. Ltd., Central Circle-5, Tu-70, Pitam Pura, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aabcl1304J Co No. 05/Del/2015 : Asstt. Year : 2006-07 Co No. 06/Del/2015 : Asstt. Year : 2008-09 M/S L. D. Crystal Pvt. Ltd., Vs Dcit, Tu-70, Pitam Pura, Central Circle-5, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aabcl1304J Assessee By : Sh. Gautam Jain, Ca Revenue By : Ms. Seema Raj, Cit Dr Date Of Hearing : 11.01.2017 Date Of Pronouncement : 23.03.2017 Order Per N. K. Saini, Am:

For Appellant: Sh. Gautam Jain, CAFor Respondent: Ms. Seema Raj, CIT DR
Section 132Section 153ASection 68

…nt Commissioner of Income Tax are perse without jurisdiction since the same are not based on any material found as a result of search as has been held by Special Bench of Hon'ble Tribunal in the case of M/s All Cargo Global Logistics Ltd. vs. DCIT reported in 137 ITD 287 (SB) (Mum): a) Addition of Rs.1,98,84,400/- u/s 68 of the Act; b) Addition of Rs.35,70,740/- on account of unexplained unsecured loan u/s 68 of the Act.” 6. Firstly we will deal with the Cross Objection of the assessee. The grievance of the assessee relates to the upholding of the initiation of the proceedings u/s 153A of the Income Tax Act, 1961…

Hazorilal & Sons Jewellers P. Ltd., New Delhi vs. DCIT, New Delhi

Appeals of the assessee are allowed

ITA 4062/DEL/2014[2009-10]Status: DisposedITAT Delhi27 Feb 2017AY 2009-10

Bench: Shri R. K. Panda & Smt Suchitra Kamblei.T.A .No.-4060/Del/2014 (A.Y 2007-08) I.T.A .No.-4061/Del/2014 (A.Y 2008-09) I.T.A .No.-4062/Del/2014 (A.Y 2009-10)

Section 153CSection 271(1)(c)

…DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No.-4060/Del/2014 (A.Y 2007-08) I.T.A .No.-4061/Del/2014 (A.Y 2008-09) I.T.A .No.-4062/Del/2014 (A.Y 2009-10) Hazorilal & Sons Jewellers P. Ltd. vs DCIT M-44, Greater Kailash-1 (Market) Central Circle-22 New Delhi New Delhi AABCH0480R (RESPONDENT) (APPELLANT) Appellant by Sh. Anil Jain, C.A Respondent by Sh. A. K. Saroha, CIT DR Date of Hearing 13.02.2017 Date of Pronouncement 27.02.2017 ORDER PER SUCHITRA KAMBLE, JM These appeals are filed by the assessee against the orders dated 19/05/…

Hazorilal & Sons Jewellers P. Ltd., New Delhi vs. DCIT, New Delhi

Appeals of the assessee are allowed

ITA 4061/DEL/2014[2008-09]Status: DisposedITAT Delhi27 Feb 2017AY 2008-09

Bench: Shri R. K. Panda & Smt Suchitra Kamblei.T.A .No.-4060/Del/2014 (A.Y 2007-08) I.T.A .No.-4061/Del/2014 (A.Y 2008-09) I.T.A .No.-4062/Del/2014 (A.Y 2009-10)

Section 153CSection 271(1)(c)

…DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No.-4060/Del/2014 (A.Y 2007-08) I.T.A .No.-4061/Del/2014 (A.Y 2008-09) I.T.A .No.-4062/Del/2014 (A.Y 2009-10) Hazorilal & Sons Jewellers P. Ltd. vs DCIT M-44, Greater Kailash-1 (Market) Central Circle-22 New Delhi New Delhi AABCH0480R (RESPONDENT) (APPELLANT) Appellant by Sh. Anil Jain, C.A Respondent by Sh. A. K. Saroha, CIT DR Date of Hearing 13.02.2017 Date of Pronouncement 27.02.2017 ORDER PER SUCHITRA KAMBLE, JM These appeals are filed by the assessee against the orders dated 19/05/…