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.

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 287)

ACIT Central Circle-26, Delhi vs. Reena Jain, Delhi

In the result, the appeal of the Revenue is dismissed

ITA 411/DEL/2022[2013-14]Status: DisposedITAT Delhi03 Mar 2023AY 2013-14

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

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. Shashi Bhushan Shukla, CIT DR

Section 132Section 143(1)Section 143(2)Section 153ASection 69

…the DVO. 6. With regard to the deletion made by the ld. CIT(A), 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, ITA No. 5957/DEL/2015 dated 05.10.2018, iv. ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand Steels Pvt. Ltd., ITA No. 2544/DEL/2015 dated 10.10.2018 etc. 7. The Hon’ble Delhi High Court in the case of CIT Vs Kabul Chawla (supra) held as under: “vii. Completed assessments can be…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Skyway Infra Projects Private Limited, Mumbai

In the result, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, whereas appeals of the revenue are par...

ITA 2665/MUM/2022[2013-14]Status: HeardITAT Mumbai28 Feb 2023AY 2013-14

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20 & Assessment Year: 2020-21

…material with respect to the The Hon'ble ITAT, Special Bench, Mumbai has in the case of All Cargo Global Logistics Ltd. v. DCIT Mumbai has in the case of All Cargo Global Logistics Ltd. v. DCIT Mumbai has in the case of All Cargo Global Logistics Ltd. v. DCIT 137 ITD 287 (Mum) (SB) held that in respect of non 137 ITD 287 (Mum) (SB) held that in respect of non-abated 137 ITD 287 (Mum) (SB) held that in respect of non assessments, the assessment will be made on the basis o assessments, the assessment will be made on the basis of books of f books of account or other documents not produced in the course of original a…

Essel Mining & Industries Limited, Mumbai vs. Dy Commissioner of Income Tax, Central Circle-1(4), Mumbai

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

ITA 1970/MUM/2022[2011-12]Status: DisposedITAT Mumbai31 Jan 2023AY 2011-12

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

For Appellant: Mr. Yogesh Thar/

Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. CIT, Central Circle-1(4), Industry House, 18th floor, 10, 9th floor, Old CGO Building, Camac Street, Vs. MK Road, Kolkata-700017. Mumbai-400020. PAN No. AAACE 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 JCIT, Central Circle-1(4), M/s Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9th Floor, Old CGO Vs. Industry House, 18th floo…

Essel Mining & Industries Limited, Mumbai vs. Deputy Commissioner of Income Tax - Central Circle 1(4), Mumbai

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

ITA 1020/MUM/2018[2011-12]Status: DisposedITAT Mumbai31 Jan 2023AY 2011-12

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

For Appellant: Mr. Yogesh Thar/

Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. CIT, Central Circle-1(4), Industry House, 18th floor, 10, 9th floor, Old CGO Building, Camac Street, Vs. MK Road, Kolkata-700017. Mumbai-400020. PAN No. AAACE 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 JCIT, Central Circle-1(4), M/s Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9th Floor, Old CGO Vs. Industry House, 18th floo…

Trupti Marketing Private Limited, Margao vs. ACIT, Circle - 1, Margao

Appeal is allowed in above terms

ITA 283/PAN/2017[1998-99]Status: DisposedITAT Panaji19 Jan 2023AY 1998-99

Bench: SHRI S.S. GODARA (Judicial Member)

Section 143(2)Section 147Section 148

…. The Revenue vehemently opposed the assessee‟s foregoing petition at this alleged belated stage. I find no merit in the revenue‟s instant technical objection as this tribunal‟s landmark special bench decision in Allcargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 237 (Mumbai Trib); after considering NTPC vs. CIT (1998) 229 ITR 383 (SC), has settled the law that such a pure legal question very well be entertained in order to determine the correct tax liability of an assessee provided all the relevant facts are already on record. 3. Learned DR could hardly dispute that such a notice appears to have nowhere bee…

Sheetal Clothing Co Pvt Ltd, Mumbai vs. Assistant Commissioner of Income Tax-5(3)(1), Mumbai

In the result, all the three appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 1109/MUM/2022[2012-2013]Status: DisposedITAT Mumbai14 Dec 2022AY 2012-2013

Section 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…interfere 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 incriminating material, then the AO cannot disturb the completed assessments and he h…

Sheetal Clothing Co Pvt Ltd, Mumbai vs. Assistant Commissioner of Income Tax-5(3)(1), Mumbai

In the result, all the three appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 1108/MUM/2022[2011-12]Status: DisposedITAT Mumbai14 Dec 2022AY 2011-12

Section 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…interfere 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 incriminating material, then the AO cannot disturb the completed assessments and he h…

Vijay Pal Garg, New Delhi vs. ACIT, Central Circle- 5, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4989/DEL/2018[2009-10]Status: DisposedITAT Delhi12 Dec 2022AY 2009-10

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

For Appellant: NoneFor Respondent: Sh. Shashi Bhushan Shukla, CIT DR

Section 133Section 143(2)Section 153Section 153ASection 2(22)(e)Section 36(1)(iii)

…disputed that the addition has been made sans seized material. 5. On this issue, we are guided by the following case laws:  CIT v. Kabul Chawla (2016] 380 ITR 573  Pr. CIT vs. Meeta Gutgutia (2017) 395 ITR 526  All Cargo Global Logistics Limited Vs. DCIT 18 ITR 106  ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, ITA No. 5957/DEL/2015 dated 05.10.2018, 6. 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 under section 153A only on the basis of some incriminating material…

ACIT, CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Karnataka

In the result, the appeal

ITA 2165/MUM/2022[2014-15]Status: DisposedITAT Mumbai29 Nov 2022AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…cision of the Special Bench of the Mumbai Tribunal rendered in the case of All Cargo Global Logistics Ltd. v. Dy. CIT2012) 23 case of All Cargo Global Logistics Ltd. v. Dy. CIT2012) 23 case of All Cargo Global Logistics Ltd. v. Dy. CIT2012) 23 taxmann.com 103/137 ITD 287, when the said decision had been taxmann.com 103/137 ITD 287, when the said decision had been taxmann.com 103/137 ITD 287, when the said decision had been disapproved by the Karnataka High Court. disapproved by the Karnataka High Court. The Hon'ble Jurisdictional High Court took the stand in the following Hon'ble Jurisdictional High Court took t…

ACIT, CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Karnataka

In the result, the appeal

ITA 2164/MUM/2022[2015-16]Status: DisposedITAT Mumbai29 Nov 2022AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…cision of the Special Bench of the Mumbai Tribunal rendered in the case of All Cargo Global Logistics Ltd. v. Dy. CIT2012) 23 case of All Cargo Global Logistics Ltd. v. Dy. CIT2012) 23 case of All Cargo Global Logistics Ltd. v. Dy. CIT2012) 23 taxmann.com 103/137 ITD 287, when the said decision had been taxmann.com 103/137 ITD 287, when the said decision had been taxmann.com 103/137 ITD 287, when the said decision had been disapproved by the Karnataka High Court. disapproved by the Karnataka High Court. The Hon'ble Jurisdictional High Court took the stand in the following Hon'ble Jurisdictional High Court took t…

ACIT, CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Bengaluru

In the result, the appeal

ITA 2163/MUM/2022[2016-17]Status: DisposedITAT Mumbai29 Nov 2022AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…cision of the Special Bench of the Mumbai Tribunal rendered in the case of All Cargo Global Logistics Ltd. v. Dy. CIT2012) 23 case of All Cargo Global Logistics Ltd. v. Dy. CIT2012) 23 case of All Cargo Global Logistics Ltd. v. Dy. CIT2012) 23 taxmann.com 103/137 ITD 287, when the said decision had been taxmann.com 103/137 ITD 287, when the said decision had been taxmann.com 103/137 ITD 287, when the said decision had been disapproved by the Karnataka High Court. disapproved by the Karnataka High Court. The Hon'ble Jurisdictional High Court took the stand in the following Hon'ble Jurisdictional High Court took t…

ACIT, CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Mumbai

In the result, the appeal

ITA 2162/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Nov 2022AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…cision of the Special Bench of the Mumbai Tribunal rendered in the case of All Cargo Global Logistics Ltd. v. Dy. CIT2012) 23 case of All Cargo Global Logistics Ltd. v. Dy. CIT2012) 23 case of All Cargo Global Logistics Ltd. v. Dy. CIT2012) 23 taxmann.com 103/137 ITD 287, when the said decision had been taxmann.com 103/137 ITD 287, when the said decision had been taxmann.com 103/137 ITD 287, when the said decision had been disapproved by the Karnataka High Court. disapproved by the Karnataka High Court. The Hon'ble Jurisdictional High Court took the stand in the following Hon'ble Jurisdictional High Court took t…

ACIT. -CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Karnataka

In the result, the appeal

ITA 2161/MUM/2022[2018-19]Status: DisposedITAT Mumbai29 Nov 2022AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…cision of the Special Bench of the Mumbai Tribunal rendered in the case of All Cargo Global Logistics Ltd. v. Dy. CIT2012) 23 case of All Cargo Global Logistics Ltd. v. Dy. CIT2012) 23 case of All Cargo Global Logistics Ltd. v. Dy. CIT2012) 23 taxmann.com 103/137 ITD 287, when the said decision had been taxmann.com 103/137 ITD 287, when the said decision had been taxmann.com 103/137 ITD 287, when the said decision had been disapproved by the Karnataka High Court. disapproved by the Karnataka High Court. The Hon'ble Jurisdictional High Court took the stand in the following Hon'ble Jurisdictional High Court took t…

ACIT, CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Karnataka

In the result, the appeal

ITA 2160/MUM/2022[2019-20]Status: DisposedITAT Mumbai29 Nov 2022AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…cision of the Special Bench of the Mumbai Tribunal rendered in the case of All Cargo Global Logistics Ltd. v. Dy. CIT2012) 23 case of All Cargo Global Logistics Ltd. v. Dy. CIT2012) 23 case of All Cargo Global Logistics Ltd. v. Dy. CIT2012) 23 taxmann.com 103/137 ITD 287, when the said decision had been taxmann.com 103/137 ITD 287, when the said decision had been taxmann.com 103/137 ITD 287, when the said decision had been disapproved by the Karnataka High Court. disapproved by the Karnataka High Court. The Hon'ble Jurisdictional High Court took the stand in the following Hon'ble Jurisdictional High Court took t…

Dy.C.I.T. Cent. Cir-6(2), Mumbai vs. Shri Dilip B.Jiwrajka, Mumbai

In the result, the Cross Objections for AYs 2012-13 & 2013-14

ITA 2349/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 Nov 2022AY 2012-13

Section 132Section 143(2)Section 153ASection 68Section 69C

…n 223 (Del HC) ; CIT vs Murli Agro Products Ltd reported in (2014) 49 taxmann.com 172 (Bom HC) ; CIT vs Continental Warehousing Corporation (Nhava Sheva) Ltd reported in (2015) 374 ITR 645 (Bom HC) and All Cargo Global Logistics Ltd vs DCIT reported in (2012) 137 ITD 287 (Mum ITAT) (SB). We also C.O. 92 & 93/Mum/2022 A.Ys. 2012-13 to 15-16 Shri Dilip B. Jiwarajka find that Revenue’s SLP against the decision of the Hon'ble Delhi High Court in the case of Kabul Chawla (Supra) was dismissed by the Hon'ble Apex Court which is reported in 380 ITR (St.) 4 (SC). 11. This view also finds support from the judgment of the…