How many judgments cite All Cargo Global Logistics Ltd. v. DCIT?

907 judgments on BharatTax cite All Cargo Global Logistics Ltd. v. DCIT (137 ITD 287), spanning 2015 to 2026.

Which sections of the Income Tax Act does All Cargo Global Logistics Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 153A, Section 143(3), Section 147, Section 148, Section 153D, Section 132.

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 153A Section 143(3)Section 147 Section 148 Section 153D Section 132 Section 1961 Section 153C

Issues it is cited on

casus omissus section 158b(b)section 153(a)section 158bb(1)deemed dividend section 2(22)section 153a(1)(b)section 2(22)(e)accumulated profits section 158bb retracted statement section 153(1)

Judgments citing All Cargo Global Logistics Ltd. v. DCIT

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 208/HYD/2024[2021-22]Status: DisposedITAT Hyderabad09 May 2024AY 2021-22

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…

Sovereign Pharma Private Limited, Pune vs. DCIT CPC TDS, Pune

Appeal is allowed in above terms

ITA 1216/PUN/2023[2019-20]Status: DisposedITAT Pune08 May 2024AY 2019-20

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Nikhil PatakhFor Respondent: Shri Ganesh Budruk

Section 154Section 192Section 194(1)(ba)Section 200ASection 201

…ue vehemently objected to admission of the assessee’s foregoing additional ground by raising technical objection that same could not be allowed at this belated stage. This tribunal’s Special Bench decision in All Cargo Global Logistics Ltd. vs. DCIT [2012] 137 ITD 287 (Mum.) (SB) has settled the law in light of National Thermal Power Co. Ltd. vs. CIT [1998] 229 ITR 383 (SC), we can very well entertain an additional ground going to root of the matter in order to determine correct tax liability of the assessee provided all the relevant facts are already on record. The assessee’s foregoing additional ground ha…

Stars Multipurpose Co-Operative Society Limited, Hyderabad vs. DCIT., Circle-5(1), Hyderabad

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

ITA 13/HYD/2024[2018-19]Status: DisposedITAT Hyderabad30 Apr 2024AY 2018-19

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaआ.अपी.सं/Ita No. 13/Hyd/2024 (नििाारण वर्ा/Assessment Year: 2018-19) Stars Multipurpose Vs. Deputy Commissioner Co-Operative Society Of Income Tax, Limited, Circle-5(1), Hyderabad Hyderabad [Pan No. Aakas6153R] अपीलार्थी/Appellant प्रत् यर्थी/Respondent नििााररती द्वारा/Assessee By: Shri P. Murali Mohan Rao, Ar राजस् व द्वारा/Revenue By: Shri Shakeer Ahamed, Dr सुिवाई की तारीख/Date Of Hearing: 29/04/2024 घोर्णा की तारीख/Pronouncement On: 30/04/2024 आदेश / Order Per Madhusudan Sawdia, A.M: The Captioned Appeal Filed By The Assessee Is Directed Against The Order Dated 23/11/2023 Passed By The Learned Addl/Jcit(A)-4, Mumbai, (“Ld. First Appellate Authority”), Relating To The Assessment Year (Ay) 2018-19. 2. Brief Facts Of The Case Are That The Assessee Is A Co- Operative Society, Filed Its Return Of Income For The Year Under Consideration On 29/10/2018 Admitting ‘Nil’ Income. The Cpc Bengaluru (“Cpc”) In The Intimation U/S 143(1) Of The Income Tax Act,1961(“ The Act”), Dated 22/10/2019 Disallowed The Provident Fund Payment & Esi Fund Payment Of Rs. 14,56,847/- On The Reason That The Said Payments Are Not Allowable U/S. 36(1)(Va) Of The Act & Determined The Total Income Of The Assessee At Rs. 14,56,847/- & Finally Raised A Demand Of Rs.5,59,053/-.

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Shri Shakeer Ahamed, DR

Section 143(1)Section 36(1)(v)Section 36(1)(va)Section 72(2)

…rtain 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 Page 4 of 7 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’. 11.1. On a careful consideration of the facts of the present case, we deem it necessary to re-produce the provisions of Section 72, as under: “Carry forward and set off of business losses.…

JCIT Cent. Cir. - 1(4), Mumbai vs. Grasim Industries Ltd, Mumbai

The appeal of the Revenue is dismissed whereas appeal of the assessee is partly allowed for statistical purposes

ITA 1559/MUM/2018[2010-11]Status: DisposedITAT Mumbai29 Apr 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2010-11 Grasim Industries Limited, The Dcit Cc-1(4), Corporate Finance Division, Room No. 902, 9Th Floor, Old Vs. A-2, Aditya Birla Centre, S.K. Cgo Building, M.K. Road, Ahire Marg, Worli, Mumbai-400020. Mumbai-400030. Pan No. Aaacg 4464 B Appellant Respondent Assessment Year: 2010-11 Jcit (Osd), Central Circle- Grasim Industries Limited, 1(4), A-Wing, 2Nd Floor, Aditya Room No. 902, Pratishtha Vs. Birla Centre, S.K. Ahire Bhavan, 9Th Floor, Old Cgo Marg, Worli, Building Annexe, Mumbai-400030. Mumbai-400020. Pan No. Aaacg 4464 B Appellant Respondent Assessee By : Mr. Yogesh Thar & Mr. Chaitanya Joshi Revenue By : Dr. Kishor Dhule, Cit-Dr Date Of Hearing : 03/04/2024 : Date Of Pronouncement 29/04/2024

For Appellant: Mr. Yogesh Thar &For Respondent: Dr. Kishor Dhule, CIT-DR

Section 132(1)Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2010-11 Grasim Industries Limited, The DCIT CC-1(4), Corporate Finance Division, Room No. 902, 9th floor, Old Vs. A-2, Aditya Birla Centre, S.K. CGO Building, M.K. Road, Ahire Marg, Worli, Mumbai-400020. Mumbai-400030. PAN No. AAACG 4464 B Appellant Respondent Assessment Year: 2010-11 JCIT (OSD), Central Circle- Grasim Industries Limited, 1(4), A-Wing, 2nd floor, Aditya Room No. 902, Pratishtha Vs. Birla Centre, S.K. Ahire Bhavan, 9th floor, Old…

Grasim Industries Ltd, Mumbai vs. DCIT Cent. Cir. - 1(4), Mumbai

In the result, the appeal of the Revenue is dismissed whereas

ITA 1055/MUM/2018[2010-11]Status: DisposedITAT Mumbai29 Apr 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Yogesh Thar &For Respondent: Dr. Kishor Dhule, CIT-DR

Section 132Section 132(1)Section 143(3)Section 153C

…Grasim Industries Ltd. ITA Nos. 1055 & 1559/Mum/2023 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 1055/MUM/2018 Assessment Year: 2010-11 Grasim Industries Limited, Corporate Finance Division, A-2, Aditya Birla Centre, S.K. Ahire Marg, Worli, Mumbai-400030. Vs. The DCIT CC-1(4), Room No. 902, 9th floor, Old CGO Building, M.K. Road, Mumbai-400020. PAN No. AAACG 4464 В Appellant Respondent ITA No. 1559/MUM/2018 Assessment Year: 2010-11 JCIT (OSD), Central Circle- 1(4), Vs. Grasim Industries Limited,…

Sh. Vibhav Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 355/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh16 Feb 2024AY 2013-14

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

Section 10(36)Section 10(38)Section 143(1)Section 143(2)Section 153A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी संजय गग", "याियक सद"य एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. SANJAY GARG, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 355/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Vibhav Jain The DCIT बनाम 992/1, Pipal Building, Chawal Bazar CC-III, Ludhiana Ludhiana-141008 "थायी लेखा सं./PAN NO: AESPJ2221C अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Smt. Kusum Bansal…

DCIT, CC-31, New Delhi vs. Nv Distilleries & Breweries (North East ) Pvt. Ltd., New Delhi

In the result, the appeals of the Revenue are dismissed

ITA 1766/DEL/2021[2011-12]Status: DisposedITAT Delhi06 Feb 2024AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Nirbhey Mehta, AdvFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT-DR

Section 153A

…y the established judgments of Hon’ble Jurisdictional High Court. 4. Reliance is placed on the following case laws:  CIT v. Kabul Chawla (2016] 380 ITR 573/(2015) 234 Taxman 300/61 taxmann.com 412 (Delhi),  All Cargo Global Logistics Limited Vs. DCIT [2012] 18 ITR 106, ITA Nos. 1764 to 1766/Del/2021 3 N V Distilleries & Breweries (NE) P Ltd.,  ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, ITA No. 5957/DEL/2015 dated 05.10.2018,  ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand Steels Pvt. Ltd., ITA No. 2544/DEL/2015 dated 10.10.2018 etc. 5. The Hon’ble Delhi High Court in the case of CIT Vs K…

DCIT, CC-31, New Delhi vs. Nv Distilleries & Breweries (North East ) Pvt. Ltd., New Delhi

In the result, the appeals of the Revenue are dismissed

ITA 1765/DEL/2021[2010-11]Status: DisposedITAT Delhi06 Feb 2024AY 2010-11

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Nirbhey Mehta, AdvFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT-DR

Section 153A

DCIT, CC-31, New Delhi vs. Nv Distilleries & Breweries (North East ) Pvt. Ltd., New Delhi

In the result, the appeals of the Revenue are dismissed

ITA 1764/DEL/2021[2009-10]Status: DisposedITAT Delhi06 Feb 2024AY 2009-10

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Nirbhey Mehta, AdvFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT-DR

Section 153A

Sh. Bipan Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 354/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

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 10(38)Section 153A

…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. 15. We deem it appropriate…

Sh. Ashish Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 353/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

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 10(38)Section 153A

Sh. Ashish Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 352/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh23 Jan 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 10(38)Section 153A

Sh. Akhil Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 351/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

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 10(38)Section 153A

DCIT, Central Circle-30, New Delhi vs. Naveen Madan, New Delhi

In the result, the appeal of the assessee is allowed

ITA 319/DEL/2020[2011-12]Status: HeardITAT Delhi08 Nov 2023AY 2011-12

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR US (Judicial Member)

Section 153A

…y the established judgments of Hon’ble Jurisdictional High Court. 4. Reliance is placed on the following case laws:  CIT v. Kabul Chawla (2016] 380 ITR 573/(2015) 234 Taxman 300/61 taxmann.com 412 (Delhi),  All Cargo Global Logistics Limited Vs. DCIT [2012] 18 ITR 106,  ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, ITA No. 5957/DEL/2015 dated 05.10.2018,  ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand Steels Pvt. Ltd., dated 10.10.2018 etc. 5. 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. w…

Smt. Taradevi Ratanlal Bafna, Jalgaon vs. Pr. Commissioner of Income-Tax, (Central), Nagpur

Appeals are allowed in above terms

ITA 1123/PUN/2018[2011-12]Status: DisposedITAT Pune30 Oct 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Gd Padmahshali

For Appellant: Shri Sunil GanooFor Respondent: Shri Ajay Kumar Kesari

Section 143(3)Section 153ASection 253Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GD PADMAHSHALI, ACCOUNTANT MEMBER I.T.A.No.1123/PUN./2018 Assessment Year 2011-2012 Smt. Taradevi Ratanlal The ACIT, Bafna, Prop. of R.C. Bafna Central Circle-2, Jewellers, 91, Subhash vs. Chowk, Jalgaon – 425 001. Nashik. PAN AADPB9424E (Appellant) (Respondent) For Assessee : Shri Sunil Ganoo For Revenue : Shri Ajay Kumar Kesari Date of Hearing : 27.10.2023 Date of Pronouncement : 30.10.2023 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal, for assessment year 2011-12, arises ag…

Shatrunjay Parks and Resorts P Ltd., Kolhapur vs. Income-Tax Officer, Central, Kolhapur

Appeal is allowed

ITA 441/PUN/2022[2006-07]Status: DisposedITAT Pune26 Oct 2023AY 2006-07

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Ajay Kumar Kesari

Section 144Section 147Section 192

…al grounds; and more particularly, the first one, challenges validity of the impugned reopening /re-assessment going to the root of the mater. This tribunal’s Special Bench decision in All Cargo Global Logistics Ltd. vs. 3 I.T..A.No.441/PUN./2022 DCIT [2012] 137 ITD 287 [Mum.] [SB]; after considering National Thermal Power Co. Ltd. vs. CIT [1998] 229 ITR 383 [SC], holds that we can very well entertain such a pure legal questions for determining the correct tax liability of an assessee provided all the relevant facts are already on record. We reject the Revenue’s all technical objections and advert to the validit…

ACIT, Central Circle-5, New Delhi vs. N.M.Industries P.Ltd, Delhi

In the result, the appeals of the Revenue are dismissed and the COs of the assessee are also dismissed

ITA 1262/DEL/2018[2012-13]Status: DisposedITAT Delhi17 Oct 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. C. S. Anand, CAFor Respondent: Sh. Subhra J. Chakraborty, CIT-DR

Section 153ASection 68

…ssessment proceedings for A.Y. 2012-13 were not pending on 30.09.2013 and thus were not abated. 13. On these given facts, reliance is being placed on the following case laws:  CIT v. Kabul Chawla (2016] 380 ITR 573  Cargo Global Logistics Limited Vs. DCIT 18 ITR 106  ACIT vs. Vinita Chaurasia in ITA No. 5957/DEL/2015 dated 05.10.2018  ACIT vs. M/s. Moolchand Steels Pvt. Ltd. in ITA No. 2544/DEL/2015 dated 10.10.2018 etc. 14. 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 assessment unde…

Tanaji Tulshiram Babar, Pune vs. Income Tax Officer-5, Circle-5, Pune

Appeal is dismissed in above terms

ITA 559/PUN/2023[2017-18]Status: DisposedITAT Pune12 Oct 2023AY 2017-18

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Rajiv ThakkarFor Respondent: Shri M.G. Jasnani

Section 10(2)Section 143(3)Section 56(2)(vii)

…verification regarding an assessee’s additional ground/submissions raised before the tribunal is no more available in light of National Thermal Power Co. Ltd., vs. CIT [1998] 229 ITR 383 (SC); as considered in All Cargo Global Logistics Ltd., vs. DCIT [2012] 137 ITD 287 (Mum.) (SB) holding that we can very well entertain such an additional ground/arguments going to the root of the matter provided all the relevant facts already form part of record. We thus decline the assessee’s instant third/last argument as well. No other ground or argument has been raised before us. 6. This assessee’s appeal is dismissed in…

Shashi Sharma, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 1841/DEL/2022[2016-17]Status: DisposedITAT Delhi06 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 1841/Del/2022 : Asstt. Year : 2016-17 Shashi Sharma, Vs Dcit, Ka-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (Appellant) (Respondent) Pan No. Ageps6394R

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT DR

Section 132Section 133(6)Section 139(1)Section 142(1)Section 143(2)Section 153ASection 234ASection 271(1)(c)Section 68

…judgments of Hon’ble Jurisdictional High Court. 4 Shashi Sharma 8. Reliance is placed on the following case laws:  CIT v. Kabul Chawla (2016] 380 ITR 573/(2015) 234 Taxman 300/61 taxmann.com 412 (Delhi),  All Cargo Global Logistics Limited Vs. DCIT [2012] 18 ITR 106,  ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, ITA No. 5957/DEL/2015 dated 05.10.2018,  ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand Steels Pvt. Ltd., ITA No. 2544/DEL/2015 dated 10.10.2018 etc. 9. The Hon’ble Delhi High Court in the case of CIT Vs Kabul Chawla (supra) held as under: “vii. Completed assessments can be interf…

DCIT, Central Circle-2, Udaipur vs. M/S. Ashapurna Infraproject Pvt. Ltd., Udaipur

In the result, the appeal filed by Revenue is dismissed

ITA 229/JODH/2019[2012-13]Status: DisposedITAT Jodhpur11 Aug 2023AY 2012-13

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

For Appellant: NoneFor Respondent: Ms. Nidhi Nair, JCIT - DR

Section 143(2)Section 143(3)Section 153A

…nterfere with such kinds of unabated/completed/ finalized assessments or not without there being any incriminating material found during the course of search, was examined by the Special bench of Tribunal in the case of All Cargo Logistics Ltd vs. DCIT (2012)(137 ITD 287)(Mum), wherein it was held that the AO could interfere with the unabated/completed/finalized assessments only if the incriminating materials found during the course of search warrant such interference, meaning thereby, if the search action did not bring out any ITA Nos. 228& 229/Jodh/2019 M/s. Ashapurna Infraprojects Pvt Ltd., Bhupalpura incrimin…