ARN Infrastructure India Ltd. v. Asstt. CIT

394 ITR 569High Court2017#278 most cited

What is ARN Infrastructure India Ltd. v. Asstt. CIT authority for?

For initiating proceedings under Section 153C, seized documents must be incriminating and specifically relate to the assessment years for which assessments are reopened. A document relevant only for one year cannot be used to reopen other assessment years without being incriminating for those years.

282

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2017 to 2025.

Also referred to as

ARN Infrastructure India Ltd. · Section 153C · Section 132 · incriminating document · satisfaction note · search assessment · reopening assessment · seized material · jurisdiction 153C · assessment years

Also reported as

81 Taxmann.com 2602017 SCC OnLine DEL 8081

Sections most often in play

Section 153CSection 143(3)Section 153ASection 132Section 148Section 147Section 151Section 149

Issues it is cited on

section 153atosection 153b(1)(a)abatement of assessmentsection 153c proceedingssection 113section 153b(1)section 153c(1)section 158bdblock periodsatisfaction notedocuments seizedsection 132(1)

Judgments citing ARN Infrastructure India Ltd. v. Asstt. CIT

DCIT, New Delhi vs. M/S. Kesar Enterprises Ltd., Mumbai

In the result, the appeals of the assessee are allowed

ITA 457/DEL/2010[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…hed person. At this stage, we may point out that nowhere the Assessing Officer has mentioned that neither Shri R.K. Miglani nor the UPDA have disclaimed the seized documents. 23. The Hon'ble High Court of Delhi in the case of ARN Infrastructure India Limited 394 ITR 569 had the occasion to consider the following facts: “A search was conducted in the case of a company E and when the panchnama for the search was prepared, the name of the company R was also added to it. During the course of search, a letter written by the assessee to the company R was found, which contained the details of commission payments by th…

DCIT, New Delhi vs. M/S. Sir Shadi Lal Enterprises Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 456/DEL/2010[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…hed person. At this stage, we may point out that nowhere the Assessing Officer has mentioned that neither Shri R.K. Miglani nor the UPDA have disclaimed the seized documents. 23. The Hon'ble High Court of Delhi in the case of ARN Infrastructure India Limited 394 ITR 569 had the occasion to consider the following facts: “A search was conducted in the case of a company E and when the panchnama for the search was prepared, the name of the company R was also added to it. During the course of search, a letter written by the assessee to the company R was found, which contained the details of commission payments by th…

DCIT, New Delhi vs. M/S. Sir Shadi Lal Enterprises Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 455/DEL/2010[2001-02]Status: DisposedITAT Delhi14 Dec 2018AY 2001-02

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…hed person. At this stage, we may point out that nowhere the Assessing Officer has mentioned that neither Shri R.K. Miglani nor the UPDA have disclaimed the seized documents. 23. The Hon'ble High Court of Delhi in the case of ARN Infrastructure India Limited 394 ITR 569 had the occasion to consider the following facts: “A search was conducted in the case of a company E and when the panchnama for the search was prepared, the name of the company R was also added to it. During the course of search, a letter written by the assessee to the company R was found, which contained the details of commission payments by th…

DCIT, New Delhi vs. M/S. Sir Shadi Lal Enterprises Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 454/DEL/2010[2000-01]Status: DisposedITAT Delhi14 Dec 2018AY 2000-01

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…hed person. At this stage, we may point out that nowhere the Assessing Officer has mentioned that neither Shri R.K. Miglani nor the UPDA have disclaimed the seized documents. 23. The Hon'ble High Court of Delhi in the case of ARN Infrastructure India Limited 394 ITR 569 had the occasion to consider the following facts: “A search was conducted in the case of a company E and when the panchnama for the search was prepared, the name of the company R was also added to it. During the course of search, a letter written by the assessee to the company R was found, which contained the details of commission payments by th…

Simbhaoli Sugars Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 4217/DEL/2010[2005-06]Status: DisposedITAT Delhi14 Dec 2018AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…hed person. At this stage, we may point out that nowhere the Assessing Officer has mentioned that neither Shri R.K. Miglani nor the UPDA have disclaimed the seized documents. 23. The Hon'ble High Court of Delhi in the case of ARN Infrastructure India Limited 394 ITR 569 had the occasion to consider the following facts: “A search was conducted in the case of a company E and when the panchnama for the search was prepared, the name of the company R was also added to it. During the course of search, a letter written by the assessee to the company R was found, which contained the details of commission payments by th…

Simbhaoli Sugars Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 4216/DEL/2010[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…hed person. At this stage, we may point out that nowhere the Assessing Officer has mentioned that neither Shri R.K. Miglani nor the UPDA have disclaimed the seized documents. 23. The Hon'ble High Court of Delhi in the case of ARN Infrastructure India Limited 394 ITR 569 had the occasion to consider the following facts: “A search was conducted in the case of a company E and when the panchnama for the search was prepared, the name of the company R was also added to it. During the course of search, a letter written by the assessee to the company R was found, which contained the details of commission payments by th…

Simbhaoli Sugars Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 4215/DEL/2010[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…hed person. At this stage, we may point out that nowhere the Assessing Officer has mentioned that neither Shri R.K. Miglani nor the UPDA have disclaimed the seized documents. 23. The Hon'ble High Court of Delhi in the case of ARN Infrastructure India Limited 394 ITR 569 had the occasion to consider the following facts: “A search was conducted in the case of a company E and when the panchnama for the search was prepared, the name of the company R was also added to it. During the course of search, a letter written by the assessee to the company R was found, which contained the details of commission payments by th…

DCIT, New Delhi vs. M/S Narang Distillery Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 2827/DEL/2010[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…hed person. At this stage, we may point out that nowhere the Assessing Officer has mentioned that neither Shri R.K. Miglani nor the UPDA have disclaimed the seized documents. 23. The Hon'ble High Court of Delhi in the case of ARN Infrastructure India Limited 394 ITR 569 had the occasion to consider the following facts: “A search was conducted in the case of a company E and when the panchnama for the search was prepared, the name of the company R was also added to it. During the course of search, a letter written by the assessee to the company R was found, which contained the details of commission payments by th…

DCIT, New Delhi vs. M/S National Industrial Cooperation Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 2807/DEL/2010[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…hed person. At this stage, we may point out that nowhere the Assessing Officer has mentioned that neither Shri R.K. Miglani nor the UPDA have disclaimed the seized documents. 23. The Hon'ble High Court of Delhi in the case of ARN Infrastructure India Limited 394 ITR 569 had the occasion to consider the following facts: “A search was conducted in the case of a company E and when the panchnama for the search was prepared, the name of the company R was also added to it. During the course of search, a letter written by the assessee to the company R was found, which contained the details of commission payments by th…

DCIT, New Delhi vs. M/S National Industrial Cooperation Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 2806/DEL/2010[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…hed person. At this stage, we may point out that nowhere the Assessing Officer has mentioned that neither Shri R.K. Miglani nor the UPDA have disclaimed the seized documents. 23. The Hon'ble High Court of Delhi in the case of ARN Infrastructure India Limited 394 ITR 569 had the occasion to consider the following facts: “A search was conducted in the case of a company E and when the panchnama for the search was prepared, the name of the company R was also added to it. During the course of search, a letter written by the assessee to the company R was found, which contained the details of commission payments by th…

The Principal Officer, Lords Distillery Limited, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2578/DEL/2010[2005-06]Status: DisposedITAT Delhi14 Dec 2018AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…hed person. At this stage, we may point out that nowhere the Assessing Officer has mentioned that neither Shri R.K. Miglani nor the UPDA have disclaimed the seized documents. 23. The Hon'ble High Court of Delhi in the case of ARN Infrastructure India Limited 394 ITR 569 had the occasion to consider the following facts: “A search was conducted in the case of a company E and when the panchnama for the search was prepared, the name of the company R was also added to it. During the course of search, a letter written by the assessee to the company R was found, which contained the details of commission payments by th…

The Principal Officer, Lords Distillery Limited, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2577/DEL/2010[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…hed person. At this stage, we may point out that nowhere the Assessing Officer has mentioned that neither Shri R.K. Miglani nor the UPDA have disclaimed the seized documents. 23. The Hon'ble High Court of Delhi in the case of ARN Infrastructure India Limited 394 ITR 569 had the occasion to consider the following facts: “A search was conducted in the case of a company E and when the panchnama for the search was prepared, the name of the company R was also added to it. During the course of search, a letter written by the assessee to the company R was found, which contained the details of commission payments by th…

The Principal Officer, Lords Distillery Limited, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2576/DEL/2010[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…hed person. At this stage, we may point out that nowhere the Assessing Officer has mentioned that neither Shri R.K. Miglani nor the UPDA have disclaimed the seized documents. 23. The Hon'ble High Court of Delhi in the case of ARN Infrastructure India Limited 394 ITR 569 had the occasion to consider the following facts: “A search was conducted in the case of a company E and when the panchnama for the search was prepared, the name of the company R was also added to it. During the course of search, a letter written by the assessee to the company R was found, which contained the details of commission payments by th…

Kesar Enterprises Ltd., Mumbai vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2227/DEL/2010[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…hed person. At this stage, we may point out that nowhere the Assessing Officer has mentioned that neither Shri R.K. Miglani nor the UPDA have disclaimed the seized documents. 23. The Hon'ble High Court of Delhi in the case of ARN Infrastructure India Limited 394 ITR 569 had the occasion to consider the following facts: “A search was conducted in the case of a company E and when the panchnama for the search was prepared, the name of the company R was also added to it. During the course of search, a letter written by the assessee to the company R was found, which contained the details of commission payments by th…

Kesar Enterprises Ltd., Mumbai vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2226/DEL/2010[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…hed person. At this stage, we may point out that nowhere the Assessing Officer has mentioned that neither Shri R.K. Miglani nor the UPDA have disclaimed the seized documents. 23. The Hon'ble High Court of Delhi in the case of ARN Infrastructure India Limited 394 ITR 569 had the occasion to consider the following facts: “A search was conducted in the case of a company E and when the panchnama for the search was prepared, the name of the company R was also added to it. During the course of search, a letter written by the assessee to the company R was found, which contained the details of commission payments by th…

M/S. Narang Distillery Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2073/DEL/2010[2005-06]Status: DisposedITAT Delhi14 Dec 2018AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…hed person. At this stage, we may point out that nowhere the Assessing Officer has mentioned that neither Shri R.K. Miglani nor the UPDA have disclaimed the seized documents. 23. The Hon'ble High Court of Delhi in the case of ARN Infrastructure India Limited 394 ITR 569 had the occasion to consider the following facts: “A search was conducted in the case of a company E and when the panchnama for the search was prepared, the name of the company R was also added to it. During the course of search, a letter written by the assessee to the company R was found, which contained the details of commission payments by th…

M/S. Narang Distillery Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2072/DEL/2010[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…hed person. At this stage, we may point out that nowhere the Assessing Officer has mentioned that neither Shri R.K. Miglani nor the UPDA have disclaimed the seized documents. 23. The Hon'ble High Court of Delhi in the case of ARN Infrastructure India Limited 394 ITR 569 had the occasion to consider the following facts: “A search was conducted in the case of a company E and when the panchnama for the search was prepared, the name of the company R was also added to it. During the course of search, a letter written by the assessee to the company R was found, which contained the details of commission payments by th…

M/S. Narang Distillery Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2071/DEL/2010[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…hed person. At this stage, we may point out that nowhere the Assessing Officer has mentioned that neither Shri R.K. Miglani nor the UPDA have disclaimed the seized documents. 23. The Hon'ble High Court of Delhi in the case of ARN Infrastructure India Limited 394 ITR 569 had the occasion to consider the following facts: “A search was conducted in the case of a company E and when the panchnama for the search was prepared, the name of the company R was also added to it. During the course of search, a letter written by the assessee to the company R was found, which contained the details of commission payments by th…

DCIT, New Delhi vs. M/S Modi Industries Ltd, Modinagar

In the result, the appeals of the assessee are allowed

ITA 2054/DEL/2010[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…hed person. At this stage, we may point out that nowhere the Assessing Officer has mentioned that neither Shri R.K. Miglani nor the UPDA have disclaimed the seized documents. 23. The Hon'ble High Court of Delhi in the case of ARN Infrastructure India Limited 394 ITR 569 had the occasion to consider the following facts: “A search was conducted in the case of a company E and when the panchnama for the search was prepared, the name of the company R was also added to it. During the course of search, a letter written by the assessee to the company R was found, which contained the details of commission payments by th…

National Industrial Corporation Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1871/DEL/2010[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…hed person. At this stage, we may point out that nowhere the Assessing Officer has mentioned that neither Shri R.K. Miglani nor the UPDA have disclaimed the seized documents. 23. The Hon'ble High Court of Delhi in the case of ARN Infrastructure India Limited 394 ITR 569 had the occasion to consider the following facts: “A search was conducted in the case of a company E and when the panchnama for the search was prepared, the name of the company R was also added to it. During the course of search, a letter written by the assessee to the company R was found, which contained the details of commission payments by th…