ANDHRA PRADESH Commissioner of Income-tax-II, Hyderabad v. Naresh Kumar Agarwal

74 Taxmann.com 35High Court2016#2801 most cited

What is ANDHRA PRADESH Commissioner of Income-tax-II, Hyderabad v. Naresh Kumar Agarwal authority for?

The assessment order under Section 153C of the Income Tax Act, 1961, is vitiated if the Assessing Officer fails to record satisfaction that the documents seized belong to the assessee.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

Naresh Kumar Agarwal · Section 153C · Section 132 · satisfaction of AO · seized documents · assessment order · income-tax act

Sections most often in play

Section 142(1)Section 147Section 148Section 153CSection 115BBESection 132Section 143(2)Section 194-1A

Issues it is cited on

section 271aab(1a)section 158basection 158b(b)section 113section 158bb(1)shell companysection 158bbpenalty under section 270asection 271aabsection 158bcsource of sourcesection 246

Judgments citing ANDHRA PRADESH Commissioner of Income-tax-II, Hyderabad v. Naresh Kumar Agarwal

Shri Nirmal Kumar Kedia, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result, appeals of the revenue are dismissed whereas the appeals of the assessee are allowed in part in terms indicated hereinabove

ITA 124/JPR/2019[2015-16]Status: DisposedITAT Jaipur03 Jun 2019AY 2015-16
For Appellant: Shri Vijay Goyal (FCA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 131Section 132Section 132(1)Section 133ASection 143(3)Section 153ASection 19

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA Nos. 124 to 126/JP/2019 fu/kZkj.k o"kZ@Assessment Years :2015-16 to 2017-18 Shri Nirmal Kumar Kedia, cuke The Deputy Commissioner of Vs. Shop No. 8-9, Ganesh Income Tax, Nagar-VIA, Near Nadi Ka Central Circle-3, Room No. Phatak, Benad Road, NA-102, New Central Jhotwara, Jaipur. Revenue Building, Statute Circle, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.:…

Sarang & Associates, Mumbai vs. DCIT Cen Cir 36, Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 1227/MUM/2012[2007-08]Status: DisposedITAT Mumbai21 Mar 2018AY 2007-08

Bench: Shri Ravish Sood, Jm & Shri N.K.Pradhan, Am Ita Nos. 1227 To 1229/Mum/2012 (निर्धारण वषा / Assessment Year: 2007-08 To 2009-10) M/S Sarang & Associates, Dy. Commissioner Of Income बिधम/ 302, Shabnam Apartment, Tax, Central Circle-36, 33, S.V. Road, Andheri (W), Mumbai. Vs. Mumbai-400058. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaafs0638J (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Piyush Chhajed, A.RFor Respondent: Shri Jasbir S. Chouhan, D.R
Section 132Section 133ASection 143Section 143(1)Section 143(2)Section 143(3)Section 153Section 153CSection 69

…P a g e | 1 ITA Nos. 1227 to 1229/Mum/2012 AYs. 2007-08 to 2009-10 M/s Sarang & Associates Vs. Dy. Commissioner of Income Tax-CC-36 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI RAVISH SOOD, JM AND SHRI N.K.PRADHAN, AM ITA Nos. 1227 to 1229/Mum/2012 (निर्धारण वषा / Assessment Year: 2007-08 to 2009-10) M/s Sarang & Associates, Dy. Commissioner of Income बिधम/ 302, Shabnam Apartment, Tax, Central Circle-36, 33, S.V. Road, Andheri (W), Mumbai. Vs. Mumbai-400058. स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAAFS0638J (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Assessee by : Shr…