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

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

In the result, the appeal filed by Revenue is dismissed

ITA 228/JODH/2019[2011-12]Status: DisposedITAT Jodhpur11 Aug 2023AY 2011-12

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…

ACIT, Central Circle-2(1), Mumbai vs. Fancy Devi., Mumbai

In the result, the appeal filed by Revenue is dismissed

ITA 3245/MUM/2022[2017-18]Status: DisposedITAT Mumbai19 Jul 2023AY 2017-18

Bench: Shri Pavan Kumar Gadale & Ms. Padmavathy Sacit, C. Circle-2(1), Fancy Devi, Room No.804,8Thfloor, B-502, Oberoi Sky बनाम/ Oldcgoannexbuilding, Heights, Cross Road, Vs. M.K.Road, Lokhandwala, Mumbai-400020. Andheri (W), Mumbai-400053. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aegpj5895J (""थ" / Respondent) (अपीलाथ" /Appellant)

For Appellant: Shri.Ankush Kapoor.DRFor Respondent: Shri.Mahaveer Jain.AR
Section 131Section 143(2)Section 143(3)Section 153ASection 68

…finality shall not abate. Assessments of such assessment years are called “unabated / completed / finalized” assessments. The question as to whether the AO is entitled to interfere with such kinds of unabated/completed/ 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 incriminating material, then the AO cannot disturb the completed assessments and he ha…

Dy.Commissioner of Income Tax, Central Circle-1(2), Mumbai vs. M/S Capacit"E Infraprojects Ltd, Mumbai

In the result, the appeal by the Revenue for the assessment year 2016-

ITA 906/MUM/2023[2016-2017]Status: DisposedITAT Mumbai27 Jun 2023AY 2016-2017

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Viraj MehtaFor Respondent: Shri Manish Sareen a/w
Section 132ASection 139(1)Section 143(3)Section 153ASection 250Section 37(1)

…Court in its judgement cited supra, was endorsed. 11. The assessee has placed reliance on various judicial pronouncements including in the cases of CIT Vs. Continental Warehousing Corporation (2015) 58 taxmann.com 78 (Bom), All Cargo Global Logistics Vs. DCIT 137 ITD 287 (SB) (Mum), etc. In these cases, it has been held that no addition can be made in respect of assessments which have become final if no incriminating material is found during search or during 153C proceedings. However, these judgements have not been accepted by the Department. In fact, SLP filed by the department against Bombay High Court's order…

Dy. Commissioner of Income Tax, Central Circle-1(2), Mumbai vs. M/S Capacit'E Infraprojects Ltd, Mumbai

In the result, the appeal by the Revenue for the assessment year 2016-

ITA 905/MUM/2023[2015-2016]Status: DisposedITAT Mumbai27 Jun 2023AY 2015-2016

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Viraj MehtaFor Respondent: Shri Manish Sareen a/w
Section 132ASection 139(1)Section 143(3)Section 153ASection 250Section 37(1)

…Court in its judgement cited supra, was endorsed. 11. The assessee has placed reliance on various judicial pronouncements including in the cases of CIT Vs. Continental Warehousing Corporation (2015) 58 taxmann.com 78 (Bom), All Cargo Global Logistics Vs. DCIT 137 ITD 287 (SB) (Mum), etc. In these cases, it has been held that no addition can be made in respect of assessments which have become final if no incriminating material is found during search or during 153C proceedings. However, these judgements have not been accepted by the Department. In fact, SLP filed by the department against Bombay High Court's order…

Dy. Commissioner of Income Tax, Central Circle-1(2), Mumbai vs. M/S Capacit'E Infraprojects Ltd, Mumbai

In the result, the appeal by the Revenue for the assessment year 2016-

ITA 904/MUM/2023[2014-2015]Status: DisposedITAT Mumbai27 Jun 2023AY 2014-2015

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Viraj MehtaFor Respondent: Shri Manish Sareen a/w
Section 132ASection 139(1)Section 143(3)Section 153ASection 250Section 37(1)

…Court in its judgement cited supra, was endorsed. 11. The assessee has placed reliance on various judicial pronouncements including in the cases of CIT Vs. Continental Warehousing Corporation (2015) 58 taxmann.com 78 (Bom), All Cargo Global Logistics Vs. DCIT 137 ITD 287 (SB) (Mum), etc. In these cases, it has been held that no addition can be made in respect of assessments which have become final if no incriminating material is found during search or during 153C proceedings. However, these judgements have not been accepted by the Department. In fact, SLP filed by the department against Bombay High Court's order…

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 180/JPR/2020[2016-17]Status: DisposedITAT Jaipur07 Jun 2023AY 2016-17

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

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…LP on 07.12.2015. Reliance is also placed on: - Dr. Ratan Kumar Sharma vs ACIT (ITAT Jaipur) ITA No.797-798/JP/14 Shri Jitendra Kumar Agarwal vs. DCIT - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, IT…

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 179/JPR/2020[2015-16]Status: DisposedITAT Jaipur07 Jun 2023AY 2015-16

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

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…LP on 07.12.2015. Reliance is also placed on: - Dr. Ratan Kumar Sharma vs ACIT (ITAT Jaipur) ITA No.797-798/JP/14 Shri Jitendra Kumar Agarwal vs. DCIT - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, IT…

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 178/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

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

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…LP on 07.12.2015. Reliance is also placed on: - Dr. Ratan Kumar Sharma vs ACIT (ITAT Jaipur) ITA No.797-798/JP/14 Shri Jitendra Kumar Agarwal vs. DCIT - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, IT…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 173/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

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

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…me Court has dismissed the revenue’s SLP on 07.12.2015. Reliance is also placed on: - Dr. Ratan Kumar Sharma vs ACIT (ITAT JAipur) ITA No.797-798/JP/14 - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, IT…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 172/JPR/2020[2012-13]Status: DisposedITAT Jaipur07 Jun 2023AY 2012-13

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

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…me Court has dismissed the revenue’s SLP on 07.12.2015. Reliance is also placed on: - Dr. Ratan Kumar Sharma vs ACIT (ITAT JAipur) ITA No.797-798/JP/14 - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, IT…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 171/JPR/2020[2011-12]Status: DisposedITAT Jaipur07 Jun 2023AY 2011-12

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

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…me Court has dismissed the revenue’s SLP on 07.12.2015. Reliance is also placed on: - Dr. Ratan Kumar Sharma vs ACIT (ITAT JAipur) ITA No.797-798/JP/14 - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, IT…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 111/JPR/2020[2016-17]Status: DisposedITAT Jaipur07 Jun 2023AY 2016-17

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

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…LP on 07.12.2015. Reliance is also placed on: - Dr. Ratan Kumar Sharma vs ACIT (ITAT Jaipur) ITA No.797-798/JP/14 Shri Jitendra Kumar Agarwal vs. DCIT - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, IT…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 110/JPR/2020[2015-16]Status: DisposedITAT Jaipur07 Jun 2023AY 2015-16

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

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…LP on 07.12.2015. Reliance is also placed on: - Dr. Ratan Kumar Sharma vs ACIT (ITAT Jaipur) ITA No.797-798/JP/14 Shri Jitendra Kumar Agarwal vs. DCIT - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, IT…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 109/JPR/2020[2014-15]Status: DisposedITAT Jaipur07 Jun 2023AY 2014-15

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

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…LP on 07.12.2015. Reliance is also placed on: - Dr. Ratan Kumar Sharma vs ACIT (ITAT Jaipur) ITA No.797-798/JP/14 Shri Jitendra Kumar Agarwal vs. DCIT - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, IT…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 108/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

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

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…LP on 07.12.2015. Reliance is also placed on: - Dr. Ratan Kumar Sharma vs ACIT (ITAT Jaipur) ITA No.797-798/JP/14 Shri Jitendra Kumar Agarwal vs. DCIT - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, IT…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 107/JPR/2020[2012-13]Status: DisposedITAT Jaipur07 Jun 2023AY 2012-13

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

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…LP on 07.12.2015. Reliance is also placed on: - Dr. Ratan Kumar Sharma vs ACIT (ITAT Jaipur) ITA No.797-798/JP/14 Shri Jitendra Kumar Agarwal vs. DCIT - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, IT…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 106/JPR/2020[2011-12]Status: DisposedITAT Jaipur07 Jun 2023AY 2011-12

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

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…LP on 07.12.2015. Reliance is also placed on: - Dr. Ratan Kumar Sharma vs ACIT (ITAT Jaipur) ITA No.797-798/JP/14 Shri Jitendra Kumar Agarwal vs. DCIT - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, IT…

Deputy Commissiner of Income Tax, Lic Building vs. M/S Gee Vee Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 267/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLEH JAYANTBHAI (Accountant Member)

Section 143(3)

…the completed assessment can be reiterated and the abated assessment or reassessment can be made The above submissions are fully supported by series of judicial pronouncement, 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…

Deputy Commissioner of Income Tax, Central Circle-3, Jaipur vs. M/S Vision Estates Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 266/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLEH JAYANTBHAI (Accountant Member)

Section 143(3)

…the completed assessment can be reiterated and the abated assessment or reassessment can be made The above submissions are fully supported by series of judicial pronouncement, 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…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. M/S Chokhi Dhani Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 265/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLEH JAYANTBHAI (Accountant Member)

Section 143(3)

…the completed assessment can be reiterated and the abated assessment or reassessment can be made The above submissions are fully supported by series of judicial pronouncement, 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…