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

The Kumar Family Trust, Delhi vs. ACIT, Center Circle-4, Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2771/DEL/2022[2014-15]Status: DisposedITAT Delhi20 Nov 2024AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…assessment u/s 153A of the Act. PCIT Vs Abhisar Buildwell (P.) Ltd. (149 taxmann.com 399) [SC] - - CIT Vs Kabul Chawla reported in [380 ITR 573] ( Delhi HC) - CIT Vs Continental Warehousing Corpn [58 taxmann.com 78] All Cargo Global Logistics Ltd Vs DCIT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Construction (P.) Ltd. (387 ITR 529) (Guj HC) - - Pr. CIT v. Meeta Gutgutia (248 taxman 384) (Del HC) CIT v. Sinhgad Technical…

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2770/DEL/2022[2013-14]Status: DisposedITAT Delhi20 Nov 2024AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…assessment u/s 153A of the Act. PCIT Vs Abhisar Buildwell (P.) Ltd. (149 taxmann.com 399) [SC] - - CIT Vs Kabul Chawla reported in [380 ITR 573] ( Delhi HC) - CIT Vs Continental Warehousing Corpn [58 taxmann.com 78] All Cargo Global Logistics Ltd Vs DCIT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Construction (P.) Ltd. (387 ITR 529) (Guj HC) - - Pr. CIT v. Meeta Gutgutia (248 taxman 384) (Del HC) CIT v. Sinhgad Technical…

M/S.Kerala State Civil Supplies Corpn Ltd, Cochin vs. The ACIT, Cochin

ITA 95/COCH/2017[2010-11]Status: DisposedITAT Cochin07 Nov 2024AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhalong With Stay Application No.19/Coch./2017 Assessment Year – 2010-2011 M/S.Kerala State Civil The Assistant Supplies Corpn. Ltd., Vs., Commissioner Of Income Kochi. Pan Aaack6767F Tax, Circle-1(2) C/O.Varma & Varma, C.As Kochi, Kerala. Cochin – 19. Kerala (Appellant) (Respondent) For Assessee : Shri Satyanarayanan, C.A For Revenue: Dr.S.Pandian, Cit-Dr Date Of Hearing: 23.08.2024 Date Of Pronouncement 07.11.2024 O R D E R Per Bench : This Assessee'S Appeal Ita.No.95/Coch/2017 Along With Stay Application Sa.No.19/Coch./2017, Arise Against The Order Of The Learned Cit(A)-1, Cochin, Cochin'S Order In Appeal No.Ita.292/R-4/E/Cit(A)-1/2016-17, Dated 31St January, 2017, For The Assessment Year 2010-11, In 2

For Appellant: Shri Satyanarayanan, C.A For Revenue: Dr.S.Pandian, CIT-DRFor Respondent: Dr.S.Pandian, CIT-DR
Section 143(3)Section 148

…at such a recourse of an additional ground is not permissible. We find that the assessee has already placed on record the reopening reasons and therefore, we quote NTPC Ltd., vs. CIT [1998] 229 ITR 383 (SC) and All Cargo Global Logistics Ltd., vs. ACIT [2012] 137 ITD 287 (Mum.) (SB) holding that the tribunal could very well entertain such an additional ground going to root of the matter provided all the facts form part of the record, to reject the Revenue's foregoing objection in very terms. 4. We next note that the Assessing Officer had recorded the following reasons to believe that the assessee's 3 ITA No.95…

DCIT Cenral Circle - 8, New Delhi vs. Artline Vinimay Private Limited, New Delhi

In the result, the appeals of the Revenue are dismissed

ITA 722/DEL/2021[2012-13]Status: DisposedITAT Delhi10 Oct 2024AY 2012-13

Bench: Shri Shamim Yahya & Shri Sudhir Kumara.Yr. : 2012-13 Dy. Commissioner Of Artline Vinimay Private Income Tax, Vs. Limited, Central Circle-8, H.No. 8, Ground Floor, New Delhi Todarmal Lane, Bengali Market, New Delhi – 110 001 (Pan: Aacca5237E) (Appellant) (Respondent) Appellant By : Sh. Amit Goel, Ca & Sh. Pranav Yadav, Adv. Respondent By : Sh. N.K. Bansal, Sr. Dr Date Of Hearing : 08.10.2024 Date Of Pronouncement : 10.10.2024 Order

For Appellant: Sh. Amit Goel, CA & Sh. PranavFor Respondent: Sh. N.K. Bansal, Sr. DR
Section 142(1)Section 143(2)Section 147Section 148

…gone through the judgments of Hon’ble Jurisdictional High Court. Reliance is placed on the following case laws: i. CIT v. Kabul Chawla (2016] 380 ITR 573/(2015) 234 Taxman 300/61 taxmann.com 412 (Delhi), ii. All Cargo Global Logistics Limited Vs. DCIT [2012] 18 ITR 106, iii. ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, dated 05.10.2018, iv. ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand Steels Pvt. Ltd., dated 10.10.2018 etc. 8. The Hon’ble Delhi High Court in the case of CIT Vs Kabul Chawla (supra) held as under: “vii. Completed assessments can be interfered with by the A.O. while making the…

Babu Lal Sharma, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-1, Jaipur

In the result, appeal of the assessee is allowed

ITA 178/JPR/2024[2012-13]Status: DisposedITAT Jaipur30 Sept 2024AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma, CA &For Respondent: Shri Ajey Malik, CIT-DR
Section 115BSection 132(1)Section 142(1)Section 144Section 153CSection 250Section 68

…d accordingly no addition except supported by any incriminating document is permissible as per law. 1(i) This position has been settled by a number of judicial pronouncements, few of which are reproduced herewith: (i) All Cargo Global Logistic Ltd. Vs. DCIT 137 ITD 287 (Mum)(SB) – Upheld by Bombay High Court. Relevant extracts: Para 58 of SB decisions: Thus, question No. 1 before us is answered as under: (a) In assessments that are abated, the A.O. retains the original jurisdiction as well as jurisdiction conferred on him u/s 153A for which assessments shall be made for each of the six assessment years separat…

Rajdeep Buildcon Pvt Ltd, Ahmednagar vs. Dy. Commissioner of Income Tax, Central Circle 1(2), Pune

In the result, the appeal filed by the assessee in ITA

ITA 469/PUN/2022[2013-14]Status: DisposedITAT Pune18 Sept 2024AY 2013-14

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ajay Kumar Keshari
Section 132Section 139Section 143(3)Section 14ASection 153A

…where admittedly the regular assessments are shown as completed assessment on the date of initiation of action under section 132." 15. The above decisions were favorably referred and approved by the Mumbai ITAT (SB) in the case of ALL Cargo Global Logistics (147 TTJ 513) as under: "15. The third line of the argument of the Ld Counsel is based on the premise that in proceedings u/s 1534, the assessee cannot raise a new or fresh claim. In this connection, reliance is placed on the decision in the case of Suncity Alloys (P) Ltd. (supra) and Charchit Agarwal (supra). We have seen that the finding in the case of Sunc…

Rajdeep Buildcon Privat Limited, Ahmednagar vs. Dy. Commissioner of Income Tax, Central Circle 1(2), Pune

In the result, the appeal filed by the assessee in ITA

ITA 468/PUN/2022[2012-13]Status: DisposedITAT Pune18 Sept 2024AY 2012-13

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ajay Kumar Keshari
Section 132Section 139Section 143(3)Section 14ASection 153A

…where admittedly the regular assessments are shown as completed assessment on the date of initiation of action under section 132." 15. The above decisions were favorably referred and approved by the Mumbai ITAT (SB) in the case of ALL Cargo Global Logistics (147 TTJ 513) as under: "15. The third line of the argument of the Ld Counsel is based on the premise that in proceedings u/s 1534, the assessee cannot raise a new or fresh claim. In this connection, reliance is placed on the decision in the case of Suncity Alloys (P) Ltd. (supra) and Charchit Agarwal (supra). We have seen that the finding in the case of Sunc…

Rajdeep Buildcom Private Limited, Ahmednagar vs. Deputy Commissioner of Income Tax, Central Circle - 1(2), Pune

In the result, the appeal filed by the assessee in ITA

ITA 467/PUN/2022[2011-12]Status: DisposedITAT Pune18 Sept 2024AY 2011-12

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ajay Kumar Keshari
Section 132Section 139Section 143(3)Section 14ASection 153A

…where admittedly the regular assessments are shown as completed assessment on the date of initiation of action under section 132." 15. The above decisions were favorably referred and approved by the Mumbai ITAT (SB) in the case of ALL Cargo Global Logistics (147 TTJ 513) as under: "15. The third line of the argument of the Ld Counsel is based on the premise that in proceedings u/s 1534, the assessee cannot raise a new or fresh claim. In this connection, reliance is placed on the decision in the case of Suncity Alloys (P) Ltd. (supra) and Charchit Agarwal (supra). We have seen that the finding in the case of Sunc…

Vivimed Labs Limited, Hyderabad vs. ACIT, Central Circle-3(4), Hyderabad

In the result, appeals of the assessee are allowed

ITA 52/HYD/2023[2017-18]Status: DisposedITAT Hyderabad19 Jul 2024AY 2017-18

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Kumar Pranav, CIT(DR)
Section 153A

…led material parts already formed of the assessee's books which had already been considered in both the corresponding scru"ny assessments pending on the date of search. This tribunal's Special Bench's decision in All Cargo Global Logis"cs Ltd. Vs. DCIT (2012) 137 ITD 287 (ITAT-Mum) (SB) holds that incrimina"ng material is that material which is found during the course of search and not produced in the course of original assessment and undisclosed income or property disclosed during the course of search, as the case may be. We find from a perusal of the case(s) records and more par"cularly in light of the DRP's co…

Vivimed Labs Limited, Hyderabad vs. ACIT, Central Circle-3(4), Hyderabad

In the result, appeals of the assessee are allowed

ITA 51/HYD/2023[2016-17]Status: DisposedITAT Hyderabad19 Jul 2024AY 2016-17

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Kumar Pranav, CIT(DR)
Section 153A

…led material parts already formed of the assessee's books which had already been considered in both the corresponding scru"ny assessments pending on the date of search. This tribunal's Special Bench's decision in All Cargo Global Logis"cs Ltd. Vs. DCIT (2012) 137 ITD 287 (ITAT-Mum) (SB) holds that incrimina"ng material is that material which is found during the course of search and not produced in the course of original assessment and undisclosed income or property disclosed during the course of search, as the case may be. We find from a perusal of the case(s) records and more par"cularly in light of the DRP's co…

Income Tax Officer W 1, Hassan vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1166/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

Income Tax Officer, W-1, Vijayanagar vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1165/BANG/2023[2015-16]Status: DisposedITAT Bangalore10 Jun 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

Income Tax Officer Ward-1 Hassan, Hassan vs. Ramachandra Setty and Songs, Hassan

In the result, appeal of the assessee in ITA

ITA 1164/BANG/2023[2014-15]Status: DisposedITAT Bangalore10 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

Income Tax Officer, W-1, Hassan vs. Ramachandra Setty & Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1163/BANG/2023[2013-14]Status: DisposedITAT Bangalore10 Jun 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

M/S. S. Ramashandra Setty & Sons, Hassan vs. Income Tax Officer, Ward-1, Hassan

In the result, appeal of the assessee in ITA

ITA 1156/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

Plantium Holding P Ltd, Chennai vs. DCIT, Central Circle III(4), Chennai

In the result, the appeal stands partly allowed

ITA 3436/CHNY/2018[2008-09]Status: DisposedITAT Chennai17 May 2024AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.3436/Chny/2018 (िनधा"रण वष" / Assessment Year: 2008-09) M/S Platinum Holdings Private Ltd. Dcit बनाम/ No.2/1, Abu Garden, Omr Road, Central Circle-3(4) Vs. Navalur, Chennai-600 103. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcp-8781-D (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Shri P. Murali Mohan Rao (Ca)-Ld. Ar !"थ"कीओरसे/ Respondent By : Smt. Komali Krishna (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-02-2024 घोषणाकीतारीख /Date Of Pronouncement : 17-05-2024

For Appellant: Shri P. Murali Mohan Rao (CA)-Ld. ARFor Respondent: Smt. Komali Krishna (CIT)- Ld. DR
Section 132Section 153A

…Ltd. [2017] 81 Taxmann.com 82 (Delhi) (vi) CIT v. Raj Kumar Arora [2014] 52 Taxmann.com 172 (Allahabad) (vii) Om Shakthy Agencies (Madras) (P.) Ltd. v. DCIT [2016] 66 Taxmann.com 287 (Chennai Tribunal) (vii) All Cargo Global Logistics Ltd. v. Dy. CIT [2012] 137 ITD 287/23 Taxmann.com 103 (Mum) (SB). (ix) Pr.CIT v. Meeta Gutgutia (2017) 395 ITR 526/82 Taxamann.com 287 (Del) 6. In Pr. CIT v. Meeta Gutgutia [2017] 395 ITR 526 / 82 Taxmann.com 287 (Delhi), it was held that since the purpose of the search is to unearth undisclosed income, discovery of incriminating evidence in the course of search is a requirement f…

M/S Jain Amar Clothing Pvt. Ltd., Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 374/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 143(3)Section 153ASection 263Section 68

…s being enacted to a search or requisition and that its construction has to be read and understood accordingly. The Hon’ble Bombay High Court further affirmed the decision of the Special Bench of the Tribunal in All Cargo Global Logistics Ltd. Vs. DCIT [2012] 18 ITR (Trib) 106 (Mumbai) wherein it was held that the “incriminating material” in the context of the relevant provision means books of account, other documents found in the course of search but not produced in the course of original proceedings and secondly, the undisclosed income or property discovered in the course of search. We deem it appropriate to re…

M/S Ganesh Builders, Panchkula vs. DCIT, CC-1, Chandigarh

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 452/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &
Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 452/Chd/2022 िनधा"रण वष" / Assessment Year : 2012-13 M/s Ganesh Builders, The DCIT बनाम C/o Parikshit Aggarwal, C.A Central Circle-1 H.No. 3035, Sector 27D, Chandigarh- Chandigarh 160019 "थायी लेखा सं./PAN NO: AAHFG2780N अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 451/Chd/2022 िनधा"रण वष" / Assessment Year : 20…

M/S Luxmi Builders, Chandigarh vs. DCIT, Chandigarh

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 451/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &
Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 452/Chd/2022 िनधा"रण वष" / Assessment Year : 2012-13 M/s Ganesh Builders, The DCIT बनाम C/o Parikshit Aggarwal, C.A Central Circle-1 H.No. 3035, Sector 27D, Chandigarh- Chandigarh 160019 "थायी लेखा सं./PAN NO: AAHFG2780N अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 451/Chd/2022 िनधा"रण वष" / Assessment Year : 20…

Talented Aspirants Peoples Action to the Society for Vigorous India, Hyderabad vs. DCIT., Exemption Circle-1(1), Hyderabad

In the result, appeal of the assessee in ITA No

ITA 222/HYD/2024[2018-19]Status: DisposedITAT Hyderabad09 May 2024AY 2018-19

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaनिर्धारण अपीलधर्थी / प्रत्‍यर्थी / आ.अपी.सं वर्ा / Appellant Respondent / Ita No. A.Y. Talented Aspirants 222/Hyd/2024 2018-19 Dcit, Peoples Action To Exemption The Society For Circle-1(1), Vigorous India, Hyderabad 208/Hyd/2024 2021-22 Hyderabad [Pan: Aaatt6716A]

For Appellant: Shri S. Rama Rao, ARFor Respondent: Shri Shakeer Ahamed, DR
Section 11Section 12ASection 139(1)Section 139(4)Section 143(1)

…ed AR, we entertain the same, relying on the decision of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd., Vs. CIT [229 ITR 383] (SC) as considered in Tribunal’s Special Bench’s decision in All Cargo Global Logistics Ltd., Vs. DCIT (2012) [137 ITD 217](SB) (Mumbai), holds that ‘tribunal can very well entertain a new ground going to root of the matter so as to determine correct tax liability of a taxpayer’. 7. Brief facts of the case as culled out from the record are that the assessee is a society, registered u/s. 12AA of the Act, engaged in promotion of economic development and better standar…