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

Vimal Kumar Rathi, Mumbai vs. DCIT Cen Cir 17 & 28, Mumbai

In the result, appeal of the assessee is allowed for statistical purposes

ITA 3094/MUM/2013[2002-03]Status: DisposedITAT Mumbai16 Oct 2015AY 2002-03

Bench: Shri D. Karunakara Rao & Shri Sanjay Garg

For Appellant: Shri G.P. MehtaFor Respondent: Shri G.M. Doss
Section 132Section 153A

…आयकर अपीऱीय अधिकरण “F” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER I.T.A. No.3094/M/2013 (AY: 2002-2003) I.T.A. No.3095/M/2013 (AY: 2004-2005) I.T.A. No.3096/M/2013 (AY: 2009-2010) Shri Vimal Kumar Rathi, फनाभ/ DCIT, Central Circle 17 & 18, R.No.401, 4 th Floor, C/o. G.P. Mehta & Co, CAS, Vs. 807, Tulsiani Chambers, Aayakar Bhavan, 212, Nariman Point, M.K. Road, Mumbai-20. Mumbai – 400 021. स्थामी रेखा सं./ PAN : AABPR 3676 A (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. I.T.A. No.2823/M/2013…

ACIT Cen Cir 33, Mumbai vs. Vishal Jayendra. Jhaveri, Mumbai

The appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 2147/MUM/2012[2006-07]Status: DisposedITAT Mumbai16 Oct 2015AY 2006-07

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 132Section 143(2)Section 144Section 153A

…not done originally u/s. 143(3) hence the estimation in question has been rightly made u/s. 153A of the Act by the AO. He has further contended that the principal laid down by the Special Bench of the Tribunal in the case of “All Cargo Global Logistics Ltd.” 137 ITD 287 can be applied to the case where the original assessment was completed u/s. 143(3) of the Act and not to the case where the return was processed u/s. 143(1) of the Act. 9. We have considered the submissions of the learned DR. So far so the reliance placed by him in the case of “Rajesh Jhaveri Stock Brokers P. Ltd.” (supra) is concerned, we may o…

ACIT Cen Cir 33, Mumbai vs. Vishal Jayendra. Jhaveri, Mumbai

The appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 2146/MUM/2012[2005-06]Status: DisposedITAT Mumbai16 Oct 2015AY 2005-06

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 132Section 143(2)Section 144Section 153A

…not done originally u/s. 143(3) hence the estimation in question has been rightly made u/s. 153A of the Act by the AO. He has further contended that the principal laid down by the Special Bench of the Tribunal in the case of “All Cargo Global Logistics Ltd.” 137 ITD 287 can be applied to the case where the original assessment was completed u/s. 143(3) of the Act and not to the case where the return was processed u/s. 143(1) of the Act. 9. We have considered the submissions of the learned DR. So far so the reliance placed by him in the case of “Rajesh Jhaveri Stock Brokers P. Ltd.” (supra) is concerned, we may o…

DCIT Cen Cir 23, Mumbai vs. Rajendra Barot, Mumbai

In the result, both the appeals of the Revenue are dismissed

ITA 2961/MUM/2011[2002-03]Status: DisposedITAT Mumbai12 Oct 2015AY 2002-03

Bench: Shri D. Karunakara Rao & Shri Lalit Kumar

For Appellant: Shri Vijay Mehta & AnujFor Respondent: Mrs Rupender Brar, CIT-DR
Section 132Section 143(3)Section 153ASection 23(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI LALIT KUMAR, JUDICIAL MEMBER I.T.A. No. 2961/M/2011 (AY:2002-2003) I.T.A. No. 2962/M/2011 (AY:2003-2004) I.T.A. No. 2963/M/2011 (AY:2004-2005) I.T.A. No. 2964/M/2011 (AY:2005-2006) I.T.A. No. 2966/M/2011 (AY:2007-2008) I.T.A. No. 2967/M/2011 (AY:2008-2009) फनाभ/ DCIT, Central Circle 23, Shri Rajendra Barot, R.No. 409, Aayakar Bhavan, Opp. Hotel Leela, Andheri Vs. M.K. Marg, Mumbai-20. Kurla Road, Andheri (E), Mumbai – 400 059. स्थामी रेखा सं./ PAN : AENPB9154P (अऩीराथी /Appellant) (प्रत्मथी / Responden…

Dhananjay International Ltd, Mumbai vs. DCIT Cen Cir 44, Mumbai

In the result, four appeals of the Revenue are dismissed

ITA 8628/MUM/2010[2001-02]Status: DisposedITAT Mumbai12 Oct 2015AY 2001-02

Bench: Shri D. Karunakara Rao & Shri Lalit Kumar

For Appellant: Shri Vijay MehtaFor Respondent: Mrs. Rupinder Brar, CIT-DR
Section 142Section 143(2)Section 143(3)Section 153CSection 250Section 292BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI LALIT KUMAR, JUDICIAL MEMBER ITA No.8629/M/2010 (AY 2002-2003) ITA No.8631/M/2010 (AY 2004-2005) ITA No.8633/M/2010 (AY 2006-2007) M/s. Dhananjay International Ltd, फनाभ/ DCIT, Circle-44, C/o. Rohan Developers, Mumbai. Vs. 122/112, Hira Bhavan, Dr. Rajaram Mohan Roy Road, Dr. Paresk Street, Prarthna Samaj, Mumbai – 400 004. (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ITA No.9118/M/2010 (AY 2002-2003) ITA No.9120/M/2010 (AY 2005-2006) फनाभ/ DCIT, Circle-44, M/s. Dhananjay International Mumbai. Ltd…

Pinceson Jose, Chennai vs. ACIT, Chennai

In the result, the appeal of the assessees in ITA Nos

ITA 2749/CHNY/2014[2011-2012]Status: DisposedITAT Chennai25 Jun 2015AY 2011-2012

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.2739, 2740 & 2741/Mds/2014 ("नधा"रण वष" / Assessment Years : 2006-07, 2007-2008, 2008--2009)

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. Krishnamurthy, IRS, CIT
Section 132Section 153ASection 40A(3)Section 68Section 69ASection 88C

…rming the addition made by the Assessing Officer when it was not provided in u/s.153A of the Act and that there was no incriminating material I.T.A.Nos. 2739 to 2749/Mds/2014 :- 3 -: found during the course of search action u/s.132 of the Act. Further, it 137 ITD 287 (Mum) (SB). 3. The brief facts of the case are that there was search action in these group on 2.11.2010 and consequent to this, search notice u/s.153A was issued to the assessees and the assessments were framed. For better understanding, we herein narrate the basis of addition herein below:- Joseph Prince ITA No.2739/Mds/2014 for the assessme…

Joseph Prince, Chennai vs. ACIT, Chennai

In the result, the appeal of the assessees in ITA Nos

ITA 2739/CHNY/2014[2006-2007]Status: DisposedITAT Chennai25 Jun 2015AY 2006-2007

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.2739, 2740 & 2741/Mds/2014 ("नधा"रण वष" / Assessment Years : 2006-07, 2007-2008, 2008--2009)

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. Krishnamurthy, IRS, CIT
Section 132Section 153ASection 40A(3)Section 68Section 69ASection 88C

…rming the addition made by the Assessing Officer when it was not provided in u/s.153A of the Act and that there was no incriminating material I.T.A.Nos. 2739 to 2749/Mds/2014 :- 3 -: found during the course of search action u/s.132 of the Act. Further, it 137 ITD 287 (Mum) (SB). 3. The brief facts of the case are that there was search action in these group on 2.11.2010 and consequent to this, search notice u/s.153A was issued to the assessees and the assessments were framed. For better understanding, we herein narrate the basis of addition herein below:- Joseph Prince ITA No.2739/Mds/2014 for the assessme…