Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations

NUCLEAR POWER CORPORATION OF INDIA LTD,MUMBAI vs. ADDL CIT RG 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…f Caselaw Paper book) (Raj (Pg No. 71 to 73 of Caselaw Paper book) e. The judgment in the case of Dr. V. S. Chauhan vs. The judgment in the case of Dr. V. S. Chauhan vs. The judgment in the case of Dr. V. S. Chauhan vs. DIT (Investigation) DIT (Investigation) 336 ITR 533 (All) (Pg No. 74 to 85 336 ITR 533 (All) (Pg No. 74 to 85 of Caselaw Paper book) and Kishore Jagjivandas of Caselaw Paper book) and Kishore Jagjivan of Caselaw Paper book) and Kishore Jagjivan Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) (Pg No. 86 to…

NUCLEAR POWER CORPORATION OF INDIA LTD,MUMBAI vs. ADDL CIT RG 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…f Caselaw Paper book) (Raj (Pg No. 71 to 73 of Caselaw Paper book) e. The judgment in the case of Dr. V. S. Chauhan vs. The judgment in the case of Dr. V. S. Chauhan vs. The judgment in the case of Dr. V. S. Chauhan vs. DIT (Investigation) DIT (Investigation) 336 ITR 533 (All) (Pg No. 74 to 85 336 ITR 533 (All) (Pg No. 74 to 85 of Caselaw Paper book) and Kishore Jagjivandas of Caselaw Paper book) and Kishore Jagjivan of Caselaw Paper book) and Kishore Jagjivan Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) (Pg No. 86 to…

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…f Caselaw Paper book) (Raj (Pg No. 71 to 73 of Caselaw Paper book) e. The judgment in the case of Dr. V. S. Chauhan vs. The judgment in the case of Dr. V. S. Chauhan vs. The judgment in the case of Dr. V. S. Chauhan vs. DIT (Investigation) DIT (Investigation) 336 ITR 533 (All) (Pg No. 74 to 85 336 ITR 533 (All) (Pg No. 74 to 85 of Caselaw Paper book) and Kishore Jagjivandas of Caselaw Paper book) and Kishore Jagjivan of Caselaw Paper book) and Kishore Jagjivan Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) (Pg No. 86 to…

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…f Caselaw Paper book) (Raj (Pg No. 71 to 73 of Caselaw Paper book) e. The judgment in the case of Dr. V. S. Chauhan vs. The judgment in the case of Dr. V. S. Chauhan vs. The judgment in the case of Dr. V. S. Chauhan vs. DIT (Investigation) DIT (Investigation) 336 ITR 533 (All) (Pg No. 74 to 85 336 ITR 533 (All) (Pg No. 74 to 85 of Caselaw Paper book) and Kishore Jagjivandas of Caselaw Paper book) and Kishore Jagjivan of Caselaw Paper book) and Kishore Jagjivan Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) (Pg No. 86 to…

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…f Caselaw Paper book) (Raj (Pg No. 71 to 73 of Caselaw Paper book) e. The judgment in the case of Dr. V. S. Chauhan vs. The judgment in the case of Dr. V. S. Chauhan vs. The judgment in the case of Dr. V. S. Chauhan vs. DIT (Investigation) DIT (Investigation) 336 ITR 533 (All) (Pg No. 74 to 85 336 ITR 533 (All) (Pg No. 74 to 85 of Caselaw Paper book) and Kishore Jagjivandas of Caselaw Paper book) and Kishore Jagjivan of Caselaw Paper book) and Kishore Jagjivan Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) (Pg No. 86 to…

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…f Caselaw Paper book) (Raj (Pg No. 71 to 73 of Caselaw Paper book) e. The judgment in the case of Dr. V. S. Chauhan vs. The judgment in the case of Dr. V. S. Chauhan vs. The judgment in the case of Dr. V. S. Chauhan vs. DIT (Investigation) DIT (Investigation) 336 ITR 533 (All) (Pg No. 74 to 85 336 ITR 533 (All) (Pg No. 74 to 85 of Caselaw Paper book) and Kishore Jagjivandas of Caselaw Paper book) and Kishore Jagjivan of Caselaw Paper book) and Kishore Jagjivan Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) (Pg No. 86 to…

THE DY CIT 3(2), MUMBAI vs. M/S. NUCLEAR POWER CORPORATION OF INDIA LTD, MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…f Caselaw Paper book) (Raj (Pg No. 71 to 73 of Caselaw Paper book) e. The judgment in the case of Dr. V. S. Chauhan vs. The judgment in the case of Dr. V. S. Chauhan vs. The judgment in the case of Dr. V. S. Chauhan vs. DIT (Investigation) DIT (Investigation) 336 ITR 533 (All) (Pg No. 74 to 85 336 ITR 533 (All) (Pg No. 74 to 85 of Caselaw Paper book) and Kishore Jagjivandas of Caselaw Paper book) and Kishore Jagjivan of Caselaw Paper book) and Kishore Jagjivan Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) (Pg No. 86 to…

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ACIT RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…f Caselaw Paper book) (Raj (Pg No. 71 to 73 of Caselaw Paper book) e. The judgment in the case of Dr. V. S. Chauhan vs. The judgment in the case of Dr. V. S. Chauhan vs. The judgment in the case of Dr. V. S. Chauhan vs. DIT (Investigation) DIT (Investigation) 336 ITR 533 (All) (Pg No. 74 to 85 336 ITR 533 (All) (Pg No. 74 to 85 of Caselaw Paper book) and Kishore Jagjivandas of Caselaw Paper book) and Kishore Jagjivan of Caselaw Paper book) and Kishore Jagjivan Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) (Pg No. 86 to…

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ADDL.COMMR.OF INCOME TAX, SPL. RG.32, MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…f Caselaw Paper book) (Raj (Pg No. 71 to 73 of Caselaw Paper book) e. The judgment in the case of Dr. V. S. Chauhan vs. The judgment in the case of Dr. V. S. Chauhan vs. The judgment in the case of Dr. V. S. Chauhan vs. DIT (Investigation) DIT (Investigation) 336 ITR 533 (All) (Pg No. 74 to 85 336 ITR 533 (All) (Pg No. 74 to 85 of Caselaw Paper book) and Kishore Jagjivandas of Caselaw Paper book) and Kishore Jagjivan of Caselaw Paper book) and Kishore Jagjivan Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) (Pg No. 86 to…

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ACIT(OSD) RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…f Caselaw Paper book) (Raj (Pg No. 71 to 73 of Caselaw Paper book) e. The judgment in the case of Dr. V. S. Chauhan vs. The judgment in the case of Dr. V. S. Chauhan vs. The judgment in the case of Dr. V. S. Chauhan vs. DIT (Investigation) DIT (Investigation) 336 ITR 533 (All) (Pg No. 74 to 85 336 ITR 533 (All) (Pg No. 74 to 85 of Caselaw Paper book) and Kishore Jagjivandas of Caselaw Paper book) and Kishore Jagjivan of Caselaw Paper book) and Kishore Jagjivan Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) Tanna vs JDIT (2018) 1998 Taxman.com 235 (Bom) (Pg No. 86 to…

DCIT, CENTRAL CIRCLE-5(1), MUMBAI vs. M/S ARCH PHARMALABS LTD, MUMBAI

In the result, appeal of the assessee in ITA No

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

…have raised the issue as an after-thought when the they became sure that the department is handicapped by the non-availability of the relevant records. 7. The Hon'ble High Court of Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations [2011] 336 ITR 533 (Allahabad) / [2011] 245 CTR 145 5 I.T.A. No. 6656/Mum/2017 & others Arch Pharmalabs Ltd & Arch Impex P. Ltd. (Allahabad) / [2011] 200 Taxman 413 (Allahabad) / [2011] 12 taxmann.com 230 (Allahabad) has held that the petition was liable to be dismissed on ground of laches since facts revealed that assessee was not serious in challenging search o…

ARCH PHARMALABAS LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

…have raised the issue as an after-thought when the they became sure that the department is handicapped by the non-availability of the relevant records. 7. The Hon'ble High Court of Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations [2011] 336 ITR 533 (Allahabad) / [2011] 245 CTR 145 5 I.T.A. No. 6656/Mum/2017 & others Arch Pharmalabs Ltd & Arch Impex P. Ltd. (Allahabad) / [2011] 200 Taxman 413 (Allahabad) / [2011] 12 taxmann.com 230 (Allahabad) has held that the petition was liable to be dismissed on ground of laches since facts revealed that assessee was not serious in challenging search o…

ARCH PHARMALABAS LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

…have raised the issue as an after-thought when the they became sure that the department is handicapped by the non-availability of the relevant records. 7. The Hon'ble High Court of Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations [2011] 336 ITR 533 (Allahabad) / [2011] 245 CTR 145 5 I.T.A. No. 6656/Mum/2017 & others Arch Pharmalabs Ltd & Arch Impex P. Ltd. (Allahabad) / [2011] 200 Taxman 413 (Allahabad) / [2011] 12 taxmann.com 230 (Allahabad) has held that the petition was liable to be dismissed on ground of laches since facts revealed that assessee was not serious in challenging search o…

ARCH IMEX P. LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

…have raised the issue as an after-thought when the they became sure that the department is handicapped by the non-availability of the relevant records. 7. The Hon'ble High Court of Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations [2011] 336 ITR 533 (Allahabad) / [2011] 245 CTR 145 5 I.T.A. No. 6656/Mum/2017 & others Arch Pharmalabs Ltd & Arch Impex P. Ltd. (Allahabad) / [2011] 200 Taxman 413 (Allahabad) / [2011] 12 taxmann.com 230 (Allahabad) has held that the petition was liable to be dismissed on ground of laches since facts revealed that assessee was not serious in challenging search o…

ARCH IMEX P. LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

…have raised the issue as an after-thought when the they became sure that the department is handicapped by the non-availability of the relevant records. 7. The Hon'ble High Court of Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations [2011] 336 ITR 533 (Allahabad) / [2011] 245 CTR 145 5 I.T.A. No. 6656/Mum/2017 & others Arch Pharmalabs Ltd & Arch Impex P. Ltd. (Allahabad) / [2011] 200 Taxman 413 (Allahabad) / [2011] 12 taxmann.com 230 (Allahabad) has held that the petition was liable to be dismissed on ground of laches since facts revealed that assessee was not serious in challenging search o…

ARCH IMEX P. LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

…have raised the issue as an after-thought when the they became sure that the department is handicapped by the non-availability of the relevant records. 7. The Hon'ble High Court of Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations [2011] 336 ITR 533 (Allahabad) / [2011] 245 CTR 145 5 I.T.A. No. 6656/Mum/2017 & others Arch Pharmalabs Ltd & Arch Impex P. Ltd. (Allahabad) / [2011] 200 Taxman 413 (Allahabad) / [2011] 12 taxmann.com 230 (Allahabad) has held that the petition was liable to be dismissed on ground of laches since facts revealed that assessee was not serious in challenging search o…

ARCH IMEX P. LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

…have raised the issue as an after-thought when the they became sure that the department is handicapped by the non-availability of the relevant records. 7. The Hon'ble High Court of Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations [2011] 336 ITR 533 (Allahabad) / [2011] 245 CTR 145 5 I.T.A. No. 6656/Mum/2017 & others Arch Pharmalabs Ltd & Arch Impex P. Ltd. (Allahabad) / [2011] 200 Taxman 413 (Allahabad) / [2011] 12 taxmann.com 230 (Allahabad) has held that the petition was liable to be dismissed on ground of laches since facts revealed that assessee was not serious in challenging search o…

ASST CIT CEN CIR 32, MUMBAI vs. ARCH PHARMALABS LTD, MUMBAI

In the result, appeal of the assessee in ITA No

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

…have raised the issue as an after-thought when the they became sure that the department is handicapped by the non-availability of the relevant records. 7. The Hon'ble High Court of Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations [2011] 336 ITR 533 (Allahabad) / [2011] 245 CTR 145 5 I.T.A. No. 6656/Mum/2017 & others Arch Pharmalabs Ltd & Arch Impex P. Ltd. (Allahabad) / [2011] 200 Taxman 413 (Allahabad) / [2011] 12 taxmann.com 230 (Allahabad) has held that the petition was liable to be dismissed on ground of laches since facts revealed that assessee was not serious in challenging search o…

ASST CIT CEN CIR 32, MUMBAI vs. ARCH PHARMALABS LTD, MUMBAI

In the result, appeal of the assessee in ITA No

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

…have raised the issue as an after-thought when the they became sure that the department is handicapped by the non-availability of the relevant records. 7. The Hon'ble High Court of Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations [2011] 336 ITR 533 (Allahabad) / [2011] 245 CTR 145 5 I.T.A. No. 6656/Mum/2017 & others Arch Pharmalabs Ltd & Arch Impex P. Ltd. (Allahabad) / [2011] 200 Taxman 413 (Allahabad) / [2011] 12 taxmann.com 230 (Allahabad) has held that the petition was liable to be dismissed on ground of laches since facts revealed that assessee was not serious in challenging search o…

ARCH PHARMALABS LTD.,MUMBAI vs. ACIT, CC-32, MUMBAI

In the result, appeal of the assessee in ITA No

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

…have raised the issue as an after-thought when the they became sure that the department is handicapped by the non-availability of the relevant records. 7. The Hon'ble High Court of Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations [2011] 336 ITR 533 (Allahabad) / [2011] 245 CTR 145 5 I.T.A. No. 6656/Mum/2017 & others Arch Pharmalabs Ltd & Arch Impex P. Ltd. (Allahabad) / [2011] 200 Taxman 413 (Allahabad) / [2011] 12 taxmann.com 230 (Allahabad) has held that the petition was liable to be dismissed on ground of laches since facts revealed that assessee was not serious in challenging search o…