How many judgments cite Anil Kumar Gopikishan Arawal v. CIT?

25 judgments on BharatTax cite Anil Kumar Gopikishan Arawal v. CIT (418 ITR 25), spanning 2020 to 2025.

Which sections of the Income Tax Act does Anil Kumar Gopikishan Arawal v. CIT come up under?

It is most often cited in judgments turning on Section 132, Section 153A, Section 153C, Section 132(4), Section 143(3), Section 292C.

Anil Kumar Gopikishan Arawal v. CIT

418 ITR 25High Court2019#4693 most cited

What is Anil Kumar Gopikishan Arawal v. CIT authority for?

Amended provisions of Section 153C of the Income Tax Act, 1961 apply where the search and seizure occurred after the amendment came into force.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

Also referred to as

Anil Kumar Gopikishan Arawal · Section 153C · Section 153A · search and seizure · amended provisions · date of search · Income Tax Act

Sections most often in play

Section 132 Section 153A Section 153C Section 132(4)Section 143(3)Section 292C Section 115BBE Section 132(1A)

Issues it is cited on

section 153c(1)section 153a(1)(a)block period satisfaction note documents seized income escaping assessment interest u/s 234b search assessment section 132(1)section 158 section 132a regular assessment

Judgments citing Anil Kumar Gopikishan Arawal v. CIT

Bma Infotech P.Ltd, Noida vs. DCIT, Central Circle, Noida

ITA 4796/DEL/2018[2012-13]Status: DisposedITAT Delhi24 Feb 2022AY 2012-13

Bench: Sh. N. K. Billaiya & Sh. Yogesh Kumar Us(Through Video Conferencing)

Section 132Section 139Section 147Section 148Section 149Section 151Section 153Section 153ASection 153CSection 53C

…tion note there is no reference to any laptop found at the time of search and as mentioned here in above whatever was found at the time of search belonged to Abhay Maheshwari. 13. The Hon’ble High court of Gujarat in the case of Anilkumar Gopikishan Aggarwal 418 ITR 25 has held that section 53C as amended w.e.f. 01.06.2015 would not be applicable to cases where search is initiated prior to the date. In the present case since the search was conducted on 27.11.2014 the un-amended provision as mentioned elsewhere would apply. 14. A bare perusal of the assessment order would show that there is no reference to any i…

Bma Infotech P.Ltd, Noida vs. DCIT, Central Circle, Noida

ITA 4794/DEL/2018[2011-12]Status: DisposedITAT Delhi24 Feb 2022AY 2011-12

Bench: Sh. N. K. Billaiya & Sh. Yogesh Kumar Us(Through Video Conferencing)

Section 132Section 139Section 147Section 148Section 149Section 151Section 153Section 153ASection 153CSection 53C

Karina Airlines International Limited, New Delhi vs. ACIT Circle-05, New Delhi

In the result appeal of the assessee is allowed

ITA 203/DEL/2021[2012-13]Status: DisposedITAT Delhi09 Jun 2021AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charykarina Airlines Intenational Vs. Acit, Circle- 5Dcit Limited, No. 11, Gali No. 5, New Delhi. Block-A, West Karawal Nagar, New Delhi.

Section 132Section 139(1)Section 143(1)Section 153Section 153ASection 153CSection 153DSection 40Section 69

…dment is prospective. 12. Consequently, no substantial question of law arises from the impugned order of the ITAT. The appeal is, accordingly, dismissed.” 9. Further, Hon’ble Gujarat High Court in the case of Anil Kumar Gopikishan Arawal v. CIT as reported in 418 ITR 25 has also clarified that such an amendment is prospective after observing as under:- “19.19 It may be pertinent to note that vide CBDT Circular No. 2/2018 / dated 15.2.2018, it has been clarified that the amended provisions of section 153A of the Act shall apply where search under section 132 of the Act is initiated or requisition under section 13…

Mikado Realtors (P) Ltd, New Delhi vs. Pr. CIT (Central), Gurugram

In the result, the appeal of the assessee is allowed

ITA 50/DEL/2021[2017-18]Status: DisposedITAT Delhi20 Apr 2021AY 2017-18

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Gautam Jain, Adv. & Shri LalitFor Respondent: Ms. Pramita M. Biswas, CIT-D.R

Section 142(1)Section 143(2)Section 143(3)Section 153BSection 153CSection 153C(1)Section 263

…ment is prospective. 12. Consequently, no substantial question of law arises from the impugned order of the ITAT. The appeal is, accordingly, dismissed.” 9. Further, Hon’ble Gujarat High Court in the case of Anil Kumar Gopikishan Arawal v. CIT as reported in 418 ITR 25 has also clarified that such an amendment is prospective after observing as under:- “19.19 It may be pertinent to note that vide CBDT Circular No. 2/2018 / dated 15.2.2018, it has been clarified that the amended provisions of section 153A of the Act shall apply where search under section 132 of the Act is initiated or requisition under section 13…

Riddhi Siddhi Developers P. Ltd., Mumbai vs. D.C.I.T. Cent. Cir. - 6(4), Mumbai

ITA 646/MUM/2018[2013-14]Status: DisposedITAT Mumbai16 Jun 2020AY 2013-14

Bench: Shri Ravish Sood & Shri N.K. Pradhanita Nos.646-647/Mum/2018 (Assessment Years: 2013-14 & 2014-15) Riddhi Siddhi Developers P. Ltd Deputy Commissioner Of Income-Tax, 45, Maker Chambers-Iii, Central Circle – 6(4), Room No. 1925, Vs. 223 Nariman Point, 19Th Floor, Air India Building, Mumbai – 400 021 Nariman Point , Mumbai – 400 021 Pan – Aaacr0426N (Appellant) (Respondent)

For Appellant: Ms. Hema KatariaFor Respondent: Shri Manjunatha Swami, CIT D.R

Section 132(4)Section 143(3)Section 153C

…we find that a similar issue had came up before the Hon’ble High Court of Gujarat in AnilKumar Gopikishan Riddhi Siddhi Developers Pvt. Ltd. Vs. DCIT Central Circle 6(4), Mumbai 28 ITA Nos. 646-647/Mum/2018 – A.Y 2013-14 & A.Y 2014-15 Agrawal Vs. CIT (2019) 418 ITR 25 (Guj). In the backdrop of its exhaustive deliberations the Hon’ble High Court concluded that it is the date of search that has to be considered to be the relevant date for the purpose of applying the amended provisions of Sec. 153C(1) of the Act, observing as under: “ The moot question that arises for consideration in the present case is as to wha…