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

Govind Agarwal. HUF, Mumbai vs. ACIT Cen Cir 32, Mumbai

In the result, the appeals of the assessee’s are allowed in part, in terms indicated hereinabove, whereas the Revenue’s appeals are dismissed

ITA 826/MUM/2011[2004-05]Status: DisposedITAT Mumbai30 Jun 2016AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Sanjay Garg, Jm आयकर अपील सं./Ita No.4531,4566,876,877,878/Mum/2011 ("नधा"रण वष" / Assessment Years :2006-07, 2007-08, 2002-03, 2003-04 & 2005-06) Acit, Cc-32, Mumbai Vs. Manidevi Agarwal, 720, A- 1, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aakpa 4962 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.4528/Mum/2011 ("नधा"रण वष" / Assessment Years : 2007-08) Acit, Cc-32, Mumbai Vs. Shri Govind Agarwal, 701, A-1, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adopa 4038 K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.873,874/Mum/2011 ("नधा"रण वष" / Assessment Years : 2003-04 & 2004-05) Acit, Cc-32, Mumbai Vs. Shri Govind Agarwal(Huf), 720/A-5, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aiepa 3109 A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) 876,828,4566,4547,218/11 &957/13&Co203.13

Section 143(3)Section 14ASection 153A

…ction, the appellant has mainly placed reliance on the ratio laid down by Hon'ble Bombay High court in the case of CIT v. Continental Warehousing Corporation 374 ITR 645 (Born) and Hon'ble IT AT, Special Bench in case of All Cargo Global Logistics Ltd v. DCIT 137 ITD 287 (Mum)(SB) wherein it has been held that the AO is required to make one assessment for each of the six years on the basis of the search and any other material existing or brought on record by the AO. In other cases, assessments will be made on the basis of the books of accounts and other documents found during the search and not produced during as…

Rajeev Behl, Delhi vs. DCIT, New Delhi

In the result, assessee’s appeals for AY 2007-08, 2008-09, 2009-10,

ITA 1931/DEL/2015[2012-13]Status: DisposedITAT Delhi29 Jun 2016AY 2012-13

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Kapil Goel AdvFor Respondent: Mrs. Nandita Kanchan CIT (DR)

…ent had been completed in assessee’s case, there could be no abatement of proceedings. The assessee had relied on the decisions in the cases of All Cargo Global Logistics Ltd. Vs. DCIT 23 Taxmann.com 103 (Mum) (SB); Sinhgad Technical Education Society v. ACIT 16 Taxmann.com 101 (Pune); and CIT v. Shaila Agarwal 2011-TIOL-778-HC-All-IT. Ld. CIT(A) further pointed out that vide letter dt. 28.10.2014, the assessee further claimed that he had objected to the issue of notice u/s 153C and had also requested for the copy of the satisfaction note and copy of the seized material from the AO. It was claimed that objection…

Rajeev Behl, Delhi vs. DCIT, New Delhi

In the result, assessee’s appeals for AY 2007-08, 2008-09, 2009-10,

ITA 1930/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Jun 2016AY 2010-11

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Kapil Goel AdvFor Respondent: Mrs. Nandita Kanchan CIT (DR)

…ent had been completed in assessee’s case, there could be no abatement of proceedings. The assessee had relied on the decisions in the cases of All Cargo Global Logistics Ltd. Vs. DCIT 23 Taxmann.com 103 (Mum) (SB); Sinhgad Technical Education Society v. ACIT 16 Taxmann.com 101 (Pune); and CIT v. Shaila Agarwal 2011-TIOL-778-HC-All-IT. Ld. CIT(A) further pointed out that vide letter dt. 28.10.2014, the assessee further claimed that he had objected to the issue of notice u/s 153C and had also requested for the copy of the satisfaction note and copy of the seized material from the AO. It was claimed that objection…

Rajeev Behl, Delhi vs. DCIT, New Delhi

In the result, assessee’s appeals for AY 2007-08, 2008-09, 2009-10,

ITA 1929/DEL/2015[2009-10]Status: DisposedITAT Delhi29 Jun 2016AY 2009-10

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Kapil Goel AdvFor Respondent: Mrs. Nandita Kanchan CIT (DR)

…ent had been completed in assessee’s case, there could be no abatement of proceedings. The assessee had relied on the decisions in the cases of All Cargo Global Logistics Ltd. Vs. DCIT 23 Taxmann.com 103 (Mum) (SB); Sinhgad Technical Education Society v. ACIT 16 Taxmann.com 101 (Pune); and CIT v. Shaila Agarwal 2011-TIOL-778-HC-All-IT. Ld. CIT(A) further pointed out that vide letter dt. 28.10.2014, the assessee further claimed that he had objected to the issue of notice u/s 153C and had also requested for the copy of the satisfaction note and copy of the seized material from the AO. It was claimed that objection…

Rajeev Behl, Delhi vs. DCIT, New Delhi

In the result, assessee’s appeals for AY 2007-08, 2008-09, 2009-10,

ITA 1928/DEL/2015[2008-09]Status: DisposedITAT Delhi29 Jun 2016AY 2008-09

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Kapil Goel AdvFor Respondent: Mrs. Nandita Kanchan CIT (DR)

…ent had been completed in assessee’s case, there could be no abatement of proceedings. The assessee had relied on the decisions in the cases of All Cargo Global Logistics Ltd. Vs. DCIT 23 Taxmann.com 103 (Mum) (SB); Sinhgad Technical Education Society v. ACIT 16 Taxmann.com 101 (Pune); and CIT v. Shaila Agarwal 2011-TIOL-778-HC-All-IT. Ld. CIT(A) further pointed out that vide letter dt. 28.10.2014, the assessee further claimed that he had objected to the issue of notice u/s 153C and had also requested for the copy of the satisfaction note and copy of the seized material from the AO. It was claimed that objection…

Rajeev Bhel, Delhi vs. DCIT, New Delhi

In the result, assessee’s appeals for AY 2007-08, 2008-09, 2009-10,

ITA 1927/DEL/2015[2007-08]Status: DisposedITAT Delhi29 Jun 2016AY 2007-08

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Kapil Goel AdvFor Respondent: Mrs. Nandita Kanchan CIT (DR)

…ent had been completed in assessee’s case, there could be no abatement of proceedings. The assessee had relied on the decisions in the cases of All Cargo Global Logistics Ltd. Vs. DCIT 23 Taxmann.com 103 (Mum) (SB); Sinhgad Technical Education Society v. ACIT 16 Taxmann.com 101 (Pune); and CIT v. Shaila Agarwal 2011-TIOL-778-HC-All-IT. Ld. CIT(A) further pointed out that vide letter dt. 28.10.2014, the assessee further claimed that he had objected to the issue of notice u/s 153C and had also requested for the copy of the satisfaction note and copy of the seized material from the AO. It was claimed that objection…

Bermaco Energy Systems Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeal for A

ITA 2202/MUM/2013[2006-07]Status: DisposedITAT Mumbai31 May 2016AY 2006-07
For Appellant: Shri J.P.BairagraFor Respondent: Shri N.P.Singh
Section 132(1)Section 143(2)Section 143(3)Section 148Section 153ASection 68

…gally u/s. 153A of the Act in case where assessment was not pending unless there was some incriminating material found during the course of search. Reliance was placed on the Special Bench of Hon. Mumbai Tribunal in the case of All Cargo Global Logistics Ltd. 137 ITD 287, wherein it was held that provisions of Section 153A come into operation if a search or requisition is initiated after 31/05/2003 and on satisfaction of this condition, the AO is under obligation to issue notice to the person requiring him to furnish the return of income for six years immediately preceding the year of search. The Special Bench fu…

Bermaco Energy Systems Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeal for A

ITA 2199/MUM/2013[2005-06]Status: DisposedITAT Mumbai31 May 2016AY 2005-06
For Appellant: Shri J.P.BairagraFor Respondent: Shri N.P.Singh
Section 132(1)Section 143(2)Section 143(3)Section 148Section 153ASection 68

…gally u/s. 153A of the Act in case where assessment was not pending unless there was some incriminating material found during the course of search. Reliance was placed on the Special Bench of Hon. Mumbai Tribunal in the case of All Cargo Global Logistics Ltd. 137 ITD 287, wherein it was held that provisions of Section 153A come into operation if a search or requisition is initiated after 31/05/2003 and on satisfaction of this condition, the AO is under obligation to issue notice to the person requiring him to furnish the return of income for six years immediately preceding the year of search. The Special Bench fu…

Bermaco Energy Systems Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeal for A

ITA 2198/MUM/2013[2004-05]Status: DisposedITAT Mumbai31 May 2016AY 2004-05
For Appellant: Shri J.P.BairagraFor Respondent: Shri N.P.Singh
Section 132(1)Section 143(2)Section 143(3)Section 148Section 153ASection 68

…gally u/s. 153A of the Act in case where assessment was not pending unless there was some incriminating material found during the course of search. Reliance was placed on the Special Bench of Hon. Mumbai Tribunal in the case of All Cargo Global Logistics Ltd. 137 ITD 287, wherein it was held that provisions of Section 153A come into operation if a search or requisition is initiated after 31/05/2003 and on satisfaction of this condition, the AO is under obligation to issue notice to the person requiring him to furnish the return of income for six years immediately preceding the year of search. The Special Bench fu…

Smt. Meeta Gutgutia, New Delhi vs. DCIT, New Delhi

In the result the appeals filed by the Department for all the assessment years stand dismissed

ITA 2409/DEL/2012[2000-01]Status: DisposedITAT Delhi13 May 2016AY 2000-01

Bench: Shri J.S. Reddy & Smt. Beena Pillaii.T.A .Nos. 2409 To 2413/Del/2012 (Assessment Years-2000-01 To 2004-05)

Section 132Section 139Section 143(2)Section 147Section 148Section 149Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH:‘E’ NEW DELHI BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER I.T.A .Nos. 2409 to 2413/Del/2012 (ASSESSMENT YEARS-2000-01 to 2004-05) Meeta Gutgutia vs DCIT Prop. M/s Ferns ‘N’ Petals Central Circle 10, ME-1, M-Block Market, New Delhi. Greater Kailash, Part-1, New Delhi. AFDPG2774B & I.T.A.Nos. 2433 to 2437/Del/2012 (ASSESSMENT YEARS-2000-01 to 2004-05) vs Meeta Gutgutia DCIT Central Circle 10 Prop. M/s Ferns ‘N’ Petals New Delhi. ME-1, M-Block Market, Greater Kailash, Part-1, New Delhi. AFDPG2774B Assessee by None Department b…

DCIT Cen Cir 7(3), Mumbai vs. Radhika Chetan Mehra, Mumbai

In the result, the Revenue’s appeal is allowed for statistical purposes

ITA 1061/MUM/2016[2009-10]Status: DisposedITAT Mumbai28 Apr 2016AY 2009-10
For Appellant: Shri Ashok JhaFor Respondent: Ms. Lata Parulekar
Section 143(3)Section 153ASection 153A(1)Section 268A

…me is not maintainable in-as-much as no incriminating material was found during search, i.e., accepting the assessee’s legal plea to that effect, following the decision by the Special Bench of the tribunal in All Cargo Global Logistics Ltd. vs. Dy. CIT [2012] 137 ITD 287 (Mum) (SB), since affirmed by the Hon’ble High Court (reported at CIT vs. Continental Warehousing Corporation [2015] 374 ITR 645 (Bom)). The said decisions, as fairly conceded by the ld. AR before us, would have no application in-as-much as the proviso to section 153A is clearly applicable, operating to abate any assessment pending as on the date…

ACIT Cen Cir 36, Mumbai vs. Mohan Hotchand Khanchandani, Mumbai

ITA 2866/MUM/2013[2008-09]Status: DisposedITAT Mumbai28 Apr 2016AY 2008-09

Bench: Shri Joginder Singh, Jm & Shri R.C.Sharma, Am आमकय अऩीर सं./Ita No.2417 To 2421/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2009-2010) Shri Mohan Hotchand Vs. Dcit Central Circle-36, Khanchandani, 114, Laungani Mumbai Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita Nos.2863 To 2866/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Dcit Central Circle-2, Mumbai- Vs. Shri Mohan Hotchand 400020 Khanchandani, 114, Laungani Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection Nos.125 To 128/Mum/2014 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Shri Mohan Hotchand Vs. Acit Central Circle-2, Khanchandani, 114, Laungani Mumbai-400020 Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay C. Kothari याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 28/01/2016 घोषणा की तायीख/Date Of Pronouncement 28/04/2016

For Appellant: Shri Vijay C. KothariFor Respondent: Shri N.P.Singh
Section 133ASection 143(3)

…the finalized assessment were contrary to the facts unearthed during the course of proceedings u/s.153A. Similar view has been taken by the coordinate bench in the case of Shri Govind Agarwal, ITA No.3389/Mum/2011, dated 10-1-2014, All Cargo Global Logistics, 137 ITD 287 (Mum)(SB), SKS Ispat and Power Limited, CC 45 (ITA Nos.8746&8747/Mum/2012). The decision of Hon’ble Bombay High Court in the case of All Cargo Global Logistic, 374 ITR 645 has confirmed the verdict of the Special Bench. The sum and substance of all these decisions are that when no assessment has abated, the question of making any addition or maki…

ACIT Cen Cir 36, Mumbai vs. Mohan Hotchand Khanchandani, Mumbai

ITA 2865/MUM/2013[2007-08]Status: DisposedITAT Mumbai28 Apr 2016AY 2007-08

Bench: Shri Joginder Singh, Jm & Shri R.C.Sharma, Am आमकय अऩीर सं./Ita No.2417 To 2421/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2009-2010) Shri Mohan Hotchand Vs. Dcit Central Circle-36, Khanchandani, 114, Laungani Mumbai Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita Nos.2863 To 2866/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Dcit Central Circle-2, Mumbai- Vs. Shri Mohan Hotchand 400020 Khanchandani, 114, Laungani Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection Nos.125 To 128/Mum/2014 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Shri Mohan Hotchand Vs. Acit Central Circle-2, Khanchandani, 114, Laungani Mumbai-400020 Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay C. Kothari याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 28/01/2016 घोषणा की तायीख/Date Of Pronouncement 28/04/2016

For Appellant: Shri Vijay C. KothariFor Respondent: Shri N.P.Singh
Section 133ASection 143(3)

…the finalized assessment were contrary to the facts unearthed during the course of proceedings u/s.153A. Similar view has been taken by the coordinate bench in the case of Shri Govind Agarwal, ITA No.3389/Mum/2011, dated 10-1-2014, All Cargo Global Logistics, 137 ITD 287 (Mum)(SB), SKS Ispat and Power Limited, CC 45 (ITA Nos.8746&8747/Mum/2012). The decision of Hon’ble Bombay High Court in the case of All Cargo Global Logistic, 374 ITR 645 has confirmed the verdict of the Special Bench. The sum and substance of all these decisions are that when no assessment has abated, the question of making any addition or maki…

ACIT Cen Cir 36, Mumbai vs. Mohan Hotchand Khanchandani, Mumbai

ITA 2864/MUM/2013[2006-07]Status: DisposedITAT Mumbai28 Apr 2016AY 2006-07

Bench: Shri Joginder Singh, Jm & Shri R.C.Sharma, Am आमकय अऩीर सं./Ita No.2417 To 2421/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2009-2010) Shri Mohan Hotchand Vs. Dcit Central Circle-36, Khanchandani, 114, Laungani Mumbai Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita Nos.2863 To 2866/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Dcit Central Circle-2, Mumbai- Vs. Shri Mohan Hotchand 400020 Khanchandani, 114, Laungani Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection Nos.125 To 128/Mum/2014 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Shri Mohan Hotchand Vs. Acit Central Circle-2, Khanchandani, 114, Laungani Mumbai-400020 Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay C. Kothari याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 28/01/2016 घोषणा की तायीख/Date Of Pronouncement 28/04/2016

For Appellant: Shri Vijay C. KothariFor Respondent: Shri N.P.Singh
Section 133ASection 143(3)

…the finalized assessment were contrary to the facts unearthed during the course of proceedings u/s.153A. Similar view has been taken by the coordinate bench in the case of Shri Govind Agarwal, ITA No.3389/Mum/2011, dated 10-1-2014, All Cargo Global Logistics, 137 ITD 287 (Mum)(SB), SKS Ispat and Power Limited, CC 45 (ITA Nos.8746&8747/Mum/2012). The decision of Hon’ble Bombay High Court in the case of All Cargo Global Logistic, 374 ITR 645 has confirmed the verdict of the Special Bench. The sum and substance of all these decisions are that when no assessment has abated, the question of making any addition or maki…

ACIT Cen Cir 36, Mumbai vs. Mohan Hotchand Khanchandani, Mumbai

ITA 2863/MUM/2013[2005-06]Status: DisposedITAT Mumbai28 Apr 2016AY 2005-06

Bench: Shri Joginder Singh, Jm & Shri R.C.Sharma, Am आमकय अऩीर सं./Ita No.2417 To 2421/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2009-2010) Shri Mohan Hotchand Vs. Dcit Central Circle-36, Khanchandani, 114, Laungani Mumbai Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita Nos.2863 To 2866/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Dcit Central Circle-2, Mumbai- Vs. Shri Mohan Hotchand 400020 Khanchandani, 114, Laungani Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection Nos.125 To 128/Mum/2014 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Shri Mohan Hotchand Vs. Acit Central Circle-2, Khanchandani, 114, Laungani Mumbai-400020 Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay C. Kothari याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 28/01/2016 घोषणा की तायीख/Date Of Pronouncement 28/04/2016

For Appellant: Shri Vijay C. KothariFor Respondent: Shri N.P.Singh
Section 133ASection 143(3)

…the finalized assessment were contrary to the facts unearthed during the course of proceedings u/s.153A. Similar view has been taken by the coordinate bench in the case of Shri Govind Agarwal, ITA No.3389/Mum/2011, dated 10-1-2014, All Cargo Global Logistics, 137 ITD 287 (Mum)(SB), SKS Ispat and Power Limited, CC 45 (ITA Nos.8746&8747/Mum/2012). The decision of Hon’ble Bombay High Court in the case of All Cargo Global Logistic, 374 ITR 645 has confirmed the verdict of the Special Bench. The sum and substance of all these decisions are that when no assessment has abated, the question of making any addition or maki…

Mohan Hotchand Khanchandani, Mumbai vs. DCIT Cen Cir 36, Mumbai

ITA 2421/MUM/2013[2009-10]Status: DisposedITAT Mumbai28 Apr 2016AY 2009-10

Bench: Shri Joginder Singh, Jm & Shri R.C.Sharma, Am आमकय अऩीर सं./Ita No.2417 To 2421/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2009-2010) Shri Mohan Hotchand Vs. Dcit Central Circle-36, Khanchandani, 114, Laungani Mumbai Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita Nos.2863 To 2866/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Dcit Central Circle-2, Mumbai- Vs. Shri Mohan Hotchand 400020 Khanchandani, 114, Laungani Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection Nos.125 To 128/Mum/2014 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Shri Mohan Hotchand Vs. Acit Central Circle-2, Khanchandani, 114, Laungani Mumbai-400020 Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay C. Kothari याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 28/01/2016 घोषणा की तायीख/Date Of Pronouncement 28/04/2016

For Appellant: Shri Vijay C. KothariFor Respondent: Shri N.P.Singh
Section 133ASection 143(3)

…the finalized assessment were contrary to the facts unearthed during the course of proceedings u/s.153A. Similar view has been taken by the coordinate bench in the case of Shri Govind Agarwal, ITA No.3389/Mum/2011, dated 10-1-2014, All Cargo Global Logistics, 137 ITD 287 (Mum)(SB), SKS Ispat and Power Limited, CC 45 (ITA Nos.8746&8747/Mum/2012). The decision of Hon’ble Bombay High Court in the case of All Cargo Global Logistic, 374 ITR 645 has confirmed the verdict of the Special Bench. The sum and substance of all these decisions are that when no assessment has abated, the question of making any addition or maki…

Mohan Hotchand Khanchandani, Mumbai vs. DCIT Cen Cir 36, Mumbai

ITA 2420/MUM/2013[2008-09]Status: DisposedITAT Mumbai28 Apr 2016AY 2008-09

Bench: Shri Joginder Singh, Jm & Shri R.C.Sharma, Am आमकय अऩीर सं./Ita No.2417 To 2421/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2009-2010) Shri Mohan Hotchand Vs. Dcit Central Circle-36, Khanchandani, 114, Laungani Mumbai Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita Nos.2863 To 2866/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Dcit Central Circle-2, Mumbai- Vs. Shri Mohan Hotchand 400020 Khanchandani, 114, Laungani Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection Nos.125 To 128/Mum/2014 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Shri Mohan Hotchand Vs. Acit Central Circle-2, Khanchandani, 114, Laungani Mumbai-400020 Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay C. Kothari याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 28/01/2016 घोषणा की तायीख/Date Of Pronouncement 28/04/2016

For Appellant: Shri Vijay C. KothariFor Respondent: Shri N.P.Singh
Section 133ASection 143(3)

…the finalized assessment were contrary to the facts unearthed during the course of proceedings u/s.153A. Similar view has been taken by the coordinate bench in the case of Shri Govind Agarwal, ITA No.3389/Mum/2011, dated 10-1-2014, All Cargo Global Logistics, 137 ITD 287 (Mum)(SB), SKS Ispat and Power Limited, CC 45 (ITA Nos.8746&8747/Mum/2012). The decision of Hon’ble Bombay High Court in the case of All Cargo Global Logistic, 374 ITR 645 has confirmed the verdict of the Special Bench. The sum and substance of all these decisions are that when no assessment has abated, the question of making any addition or maki…

Mohan Hotchand Khanchandani, Mumbai vs. DCIT Cen Cir 36, Mumbai

ITA 2419/MUM/2013[2007-08]Status: DisposedITAT Mumbai28 Apr 2016AY 2007-08

Bench: Shri Joginder Singh, Jm & Shri R.C.Sharma, Am आमकय अऩीर सं./Ita No.2417 To 2421/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2009-2010) Shri Mohan Hotchand Vs. Dcit Central Circle-36, Khanchandani, 114, Laungani Mumbai Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita Nos.2863 To 2866/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Dcit Central Circle-2, Mumbai- Vs. Shri Mohan Hotchand 400020 Khanchandani, 114, Laungani Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection Nos.125 To 128/Mum/2014 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Shri Mohan Hotchand Vs. Acit Central Circle-2, Khanchandani, 114, Laungani Mumbai-400020 Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay C. Kothari याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 28/01/2016 घोषणा की तायीख/Date Of Pronouncement 28/04/2016

For Appellant: Shri Vijay C. KothariFor Respondent: Shri N.P.Singh
Section 133ASection 143(3)

…the finalized assessment were contrary to the facts unearthed during the course of proceedings u/s.153A. Similar view has been taken by the coordinate bench in the case of Shri Govind Agarwal, ITA No.3389/Mum/2011, dated 10-1-2014, All Cargo Global Logistics, 137 ITD 287 (Mum)(SB), SKS Ispat and Power Limited, CC 45 (ITA Nos.8746&8747/Mum/2012). The decision of Hon’ble Bombay High Court in the case of All Cargo Global Logistic, 374 ITR 645 has confirmed the verdict of the Special Bench. The sum and substance of all these decisions are that when no assessment has abated, the question of making any addition or maki…

Mohan Hotchand Khanchandani, Mumbai vs. DCIT Cen Cir 36, Mumbai

ITA 2418/MUM/2013[2006-07]Status: DisposedITAT Mumbai28 Apr 2016AY 2006-07

Bench: Shri Joginder Singh, Jm & Shri R.C.Sharma, Am आमकय अऩीर सं./Ita No.2417 To 2421/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2009-2010) Shri Mohan Hotchand Vs. Dcit Central Circle-36, Khanchandani, 114, Laungani Mumbai Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita Nos.2863 To 2866/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Dcit Central Circle-2, Mumbai- Vs. Shri Mohan Hotchand 400020 Khanchandani, 114, Laungani Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection Nos.125 To 128/Mum/2014 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Shri Mohan Hotchand Vs. Acit Central Circle-2, Khanchandani, 114, Laungani Mumbai-400020 Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay C. Kothari याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 28/01/2016 घोषणा की तायीख/Date Of Pronouncement 28/04/2016

For Appellant: Shri Vijay C. KothariFor Respondent: Shri N.P.Singh
Section 133ASection 143(3)

…the finalized assessment were contrary to the facts unearthed during the course of proceedings u/s.153A. Similar view has been taken by the coordinate bench in the case of Shri Govind Agarwal, ITA No.3389/Mum/2011, dated 10-1-2014, All Cargo Global Logistics, 137 ITD 287 (Mum)(SB), SKS Ispat and Power Limited, CC 45 (ITA Nos.8746&8747/Mum/2012). The decision of Hon’ble Bombay High Court in the case of All Cargo Global Logistic, 374 ITR 645 has confirmed the verdict of the Special Bench. The sum and substance of all these decisions are that when no assessment has abated, the question of making any addition or maki…

Mohan Hotchand Khanchandani, Mumbai vs. DCIT Cen Cir 36, Mumbai

ITA 2417/MUM/2013[2005-06]Status: DisposedITAT Mumbai28 Apr 2016AY 2005-06

Bench: Shri Joginder Singh, Jm & Shri R.C.Sharma, Am आमकय अऩीर सं./Ita No.2417 To 2421/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2009-2010) Shri Mohan Hotchand Vs. Dcit Central Circle-36, Khanchandani, 114, Laungani Mumbai Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita Nos.2863 To 2866/Mum/2013 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Dcit Central Circle-2, Mumbai- Vs. Shri Mohan Hotchand 400020 Khanchandani, 114, Laungani Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection Nos.125 To 128/Mum/2014 (नििाारण वषा / Assessment Year : 2005-06 To 2008-2009) Shri Mohan Hotchand Vs. Acit Central Circle-2, Khanchandani, 114, Laungani Mumbai-400020 Lodge, 1St Floor, S.V.Road Khar (W), Mumbai-400052 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Agppk 5420 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay C. Kothari याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 28/01/2016 घोषणा की तायीख/Date Of Pronouncement 28/04/2016

For Appellant: Shri Vijay C. KothariFor Respondent: Shri N.P.Singh
Section 133ASection 143(3)

…the finalized assessment were contrary to the facts unearthed during the course of proceedings u/s.153A. Similar view has been taken by the coordinate bench in the case of Shri Govind Agarwal, ITA No.3389/Mum/2011, dated 10-1-2014, All Cargo Global Logistics, 137 ITD 287 (Mum)(SB), SKS Ispat and Power Limited, CC 45 (ITA Nos.8746&8747/Mum/2012). The decision of Hon’ble Bombay High Court in the case of All Cargo Global Logistic, 374 ITR 645 has confirmed the verdict of the Special Bench. The sum and substance of all these decisions are that when no assessment has abated, the question of making any addition or maki…