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

ACIT, Central Circle-2, Gurgaon vs. Akansha Fashion, New Delhi

In the result, appeals are dismissed

ITA 8507/DEL/2019[2013-14]Status: DisposedITAT Delhi19 May 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos.8506, 8507, 8508, 8509 & 8510/Del/2019 Assessment Years: 2012-13 to 2016-17 Vs. Akansha Fashion, ACIT, Central Circle-2, S-34, Okhla Industrial Area, Gurgaon Phase-2, New Delhi PAN: AATFA7939H (Appellant) (Respondent) With C.O. Nos. 12, 13, 14, 15 & 16/Del/2020 [In Re: ITA Nos.8506, 8507, 8508, 8509 & 8510/Del/2019] Assessment Years: 2012-13 to 2016-17 Akansha Fashion, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-2, Phase-2, Gurgaon New De…

ACIT, Jaipur vs. Udai Buildhome Pvt Ltd, Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 1486/JPR/2024[2018]Status: DisposedITAT Jaipur10 Mar 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, JM आयकर अपील सं. / ITA Nos.1399, 1400, 1401 & 1486/JP/2024 निर्धारण वर्ष / Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19 Asstt. Commissioner of Income Tax, Central Circle-02, Jaipur बनाम Vs. M/s Udai Buildhome Pvt. Ltd. 302, Golden Sunrise Apartment, Lajpat Marg, C- Scheme, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCU 5068 J अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by: प्रत्यर्थी / Respond

For Appellant: Sh. C.M. Agarwal, CAFor Respondent: Smt. Roshanta Meena, CIT
Section 143(3)Section 153C

…e Court in Sinhgad ACIT vs. M/s Udai Buildhome Pvt. Ltd. Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in RRJ Securities and ARN Infrastructure India Ltd. v. Asstt. CIT [2017] 394 ITR 569/81 taxmann.com 260 (Delhi) also hold that in order to justify the assumption of jurisdiction under Section 153C of the Act the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened. Since the satisfaction note forms the basis for initiating the proceedings under Section 153 C of the…

ACIT, Jaipur vs. Udai Buildhome Pvt Ltd, Jaipur

ITA 1401/JPR/2024[2017]Status: DisposedITAT Jaipur10 Mar 2025
For Appellant: Sh. C.M. Agarwal, CAFor Respondent: Smt. Roshanta Meena, CIT
Section 143(3)Section 153C

…be reopened, the decision of the Supreme Court in Sinhgad Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in RRJ Securities and ARN Infrastructure India Ltd. v. Asstt. CIT [2017] 394 ITR 569/81 taxmann.com 260 (Delhi) also hold that in order to justify the assumption of jurisdiction under Section 153C of the Act the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened. Since the satisfaction note forms the basis for initiating the proceedings under Section 153 C of the…

ACIT, Jaipur vs. Udai Buildhome Pvt Ltd, Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 1400/JPR/2024[2015]Status: DisposedITAT Jaipur10 Mar 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA Nos.1399, 1400, 1401 & 1486/JP/2024 निर्धारण वर्ष / Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19 Asstt. Commissioner of Income बनाम M/s Udai Buildhome Pvt. Tax, Vs. Ltd. 302, Golden Sunrise Central Circle-02, Jaipur Apartment, Lajpat Marg, C- Scheme, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCU 5068 J अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee

For Appellant: Sh. C.M. Agarwal, CAFor Respondent: Smt. Roshanta Meena, CIT
Section 143(3)Section 153C

…e Court in Sinhgad ACIT vs. M/s Udai Buildhome Pvt. Ltd. Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in RRJ Securities and ARN Infrastructure India Ltd. v. Asstt. CIT [2017] 394 ITR 569/81 taxmann.com 260 (Delhi) also hold that in order to justify the assumption of jurisdiction under Section 153C of the Act the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened. Since the satisfaction note forms the basis for initiating the proceedings under Section 153 C of the…

ACIT, Jaipur vs. M/S Udai Buildhome Pvt Ltd., Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 1399/JPR/2024[2014]Status: DisposedITAT Jaipur10 Mar 2025
For Appellant: Sh. C.M. Agarwal, CAFor Respondent: Smt. Roshanta Meena, CIT
Section 143(3)Section 153C

…be reopened, the decision of the Supreme Court in Sinhgad Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in RRJ Securities and ARN Infrastructure India Ltd. v. Asstt. CIT [2017] 394 ITR 569/81 taxmann.com 260 (Delhi) also hold that in order to justify the assumption of jurisdiction under Section 153C of the Act the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened. Since the satisfaction note forms the basis for initiating the proceedings under Section 153 C of the…

ACIT, Central Circle- 30, New Delhi vs. Kuber Securities, New Delhi

ITA 4213/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Mar 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…ITAT decision does not call for interference. Both the appeals are accordingly dismissed." 15. Thereafter, this Court following its decision and while dealing with an identical question in ARN Infrastructure India Ltd. v. Asstt. CIT [2017] 81 taxmann.com 260/394 ITR 569/2017 SCC Online Del 8081 held: "17. As regards the other document seized, and mentioned in the satisfaction note, viz., the extract of the ledger account maintained by the petitioner concerning the payments of commission made by it to RGEPL, even if it is held to "belong" to the petitioner, it could hardly be said to be an "incriminating" documen…

ITO, Ward- 6(4), New Delhi vs. Creative Techno Solutions Pvt. Ltd., New Delhi

ITA 4265/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Feb 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…ITAT decision does not call for interference. Both the appeals are accordingly dismissed." 15. Thereafter, this Court following its decision and while dealing with an identical question in ARN Infrastructure India Ltd. v. Asstt. CIT [2017] 81 taxmann.com 260/394 ITR 569/2017 SCC Online Del 8081 held: "17. As regards the other document seized, and mentioned in the satisfaction note, viz., the extract of the ledger account maintained by the petitioner concerning the payments of commission made by it to RGEPL, even if it is held to "belong" to the petitioner, it could hardly be said to be an "incriminating" documen…

DCIT Central Circle 7 1, Mumbai vs. Royal India Corporation Limited, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 4747/MUM/2024[2014-15]Status: DisposedITAT Mumbai29 Jan 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 131Section 133ASection 153ASection 153C

…e Tax-III, Pune v. Sinhgad Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in CIT-7 v. RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Limited v. ACIT [2017] 394 ITR 569 (Del) also hold that in order to justify the assumption of jurisdiction under Section 153C of the Act, the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened. Since the satisfaction note forms the basis for initiating the proceedings under Section 153C of the Act, it is futile for…

DCIT Central Circle 7 1 Mumbai, Mumbai vs. Royal India Corporation Limited, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 4745/MUM/2024[2015-16]Status: DisposedITAT Mumbai29 Jan 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 131Section 133ASection 153ASection 153C

…e Tax-III, Pune v. Sinhgad Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in CIT-7 v. RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Limited v. ACIT [2017] 394 ITR 569 (Del) also hold that in order to justify the assumption of jurisdiction under Section 153C of the Act, the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened. Since the satisfaction note forms the basis for initiating the proceedings under Section 153C of the Act, it is futile for…

DCIT Central Circle 7 1, Mumbai vs. Royal India Corporation Limited, Mumbai

In the result, all the appeals of the Revenue are

ITA 4744/MUM/2024[2017-18]Status: DisposedITAT Mumbai29 Jan 2025AY 2017-18
Section 131Section 133ASection 153ASection 153C

…e Tax-III, Pune v. Sinhgad Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in CIT-7 v. RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Limited v. ACIT [2017] 394 ITR 569 (Del) also hold that in order to justify the assumption of jurisdiction under Section 153C of the Act, the documents seized must be incriminating and must relate to each of the Ays whose assessments are sought to be reopened. Since the satisfaction note forms the basis for initiating the proceedings under Section 153C of the Act, it is futile for…

DCIT Central Circle 7 1, Mumbai vs. Royal India Corporation Limited, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 4743/MUM/2024[2018-19]Status: DisposedITAT Mumbai29 Jan 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 131Section 133ASection 153ASection 153C

…e Tax-III, Pune v. Sinhgad Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in CIT-7 v. RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Limited v. ACIT [2017] 394 ITR 569 (Del) also hold that in order to justify the assumption of jurisdiction under Section 153C of the Act, the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened. Since the satisfaction note forms the basis for initiating the proceedings under Section 153C of the Act, it is futile for…

DCIT Central Circle 7 1, Mumbai vs. Royal India Corporation Limited, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 4742/MUM/2024[2019-20]Status: DisposedITAT Mumbai29 Jan 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 131Section 133ASection 153ASection 153C

…e Tax-III, Pune v. Sinhgad Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in CIT-7 v. RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Limited v. ACIT [2017] 394 ITR 569 (Del) also hold that in order to justify the assumption of jurisdiction under Section 153C of the Act, the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened. Since the satisfaction note forms the basis for initiating the proceedings under Section 153C of the Act, it is futile for…

Partistha Commercial Centre Private Limited, Delhi vs. Commissioner of Income Tax (Appeals), Delhi

ITA 4264/DEL/2024[2016-17]Status: DisposedITAT Delhi23 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…ITAT decision does not call for interference. Both the appeals are accordingly dismissed." 15. Thereafter, this Court following its decision and while dealing with an identical question in ARN Infrastructure India Ltd. v. Asstt. CIT [2017] 81 taxmann.com 260/394 ITR 569/2017 SCC Online Del 8081 held: "17. As regards the other document seized, and mentioned in the satisfaction note, viz., the extract of the ledger account maintained by the petitioner concerning the payments of commission made by it to RGEPL, even if it is held to "belong" to the petitioner, it could hardly be said to be an "incriminating" documen…

DCIT, Ghaziabad vs. M/S. Devidayal Aluminium Industries Pvt. Ltd., Ghaziabad

ITA 4297/DEL/2016[2013-14]Status: DisposedITAT Delhi08 Jan 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…ITAT decision does not call for interference. Both the appeals are accordingly dismissed." 15. Thereafter, this Court following its decision and while dealing with an identical question in ARN Infrastructure India Ltd. v. Asstt. CIT [2017] 81 taxmann.com 260/394 ITR 569/2017 SCC Online Del 8081 held: "17. As regards the other document seized, and mentioned in the satisfaction note, viz., the extract of the ledger account maintained by the petitioner concerning the payments of commission made by it to RGEPL, even if it is held to "belong" to the petitioner, it could hardly be said to be an "incriminating" documen…

DCIT, Ghaziabad vs. M/S. Devidayal Aluminium Industries Pvt. Ltd., Ghaziabad

In the result, appeal of the Revenue is dismissed

ITA 3850/DEL/2016[2007-08]Status: DisposedITAT Delhi08 Jan 2025AY 2007-08

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…s Tax-III, Pune v. Sinhgad Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in CIT-7 v. RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Limited v. ACIT [2017] 394 ITR 569 (Del) also hold that in order to justify the assumption of jurisdiction under Section 153 C of the Act the documents seized must be incriminating and must relate to each of the Als whose assessments are sought to be reopened. Since the satisfaction note forms the basis for initiating the proceedings under Section 153 C of the Act. it is futile fo…

Oxford University Press, Mumbai vs. DCIT, International Taxation Circle -3(2)(2), Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 4743/MUM/2023[2021-22]Status: HeardITAT Mumbai02 Jan 2025AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI AMARJIT SINGH (Accountant Member)

Section 131Section 133ASection 153ASection 153C

…e Tax-III, Pune v. Sinhgad Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in CIT-7 v. RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Limited v. ACIT [2017] 394 ITR 569 (Del) also hold that in order to justify the assumption of jurisdiction under Section 153C of the Act, the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened. Since the satisfaction note forms the basis for initiating the proceedings under Section 153C of the Act, it is futile for…

Social Realtors (P) Ltd, New Delhi vs. ACIT, Central Circle-II, Faridabad

ITA 3454/DEL/2023[2016-17]Status: DisposedITAT Delhi20 Nov 2024AY 2016-17

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 3449/Del/2023, (A.Y.2011-12)

Section 132Section 143(3)Section 153ASection 153CSection 153D

…1 ITA Nos. 3449 to 3454/Del/2023 Social Realtors (P) Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3449/Del/2023, (A.Y.2011-12) ITA No. 3450/Del/2023, (A.Y.2012-13) ITA No. 3451/Del/2023, (A.Y.2013-14) ITA No. 3452/Del/2023, (A.Y.2014-15) ITA No. 3453/Del/2023, (A.Y.2015-16) ITA No. 3454/Del/2023, (A.Y.2016-17) Social Realtors (P) Ltd. ACIT 2599/4, Beodan Pura, Karol Central Circle-II Bagh, New Delhi Vs. New Delhi PAN No: AALCS5871M (Appellant) (Respondent) Appellant by Shr…

Social Realtors (P) Ltd, New Delhi vs. ACIT, Central Circle-II, Faridabad

ITA 3453/DEL/2023[2015-16]Status: DisposedITAT Delhi20 Nov 2024AY 2015-16

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 3449/Del/2023, (A.Y.2011-12)

Section 132Section 143(3)Section 153ASection 153CSection 153D

…1 ITA Nos. 3449 to 3454/Del/2023 Social Realtors (P) Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3449/Del/2023, (A.Y.2011-12) ITA No. 3450/Del/2023, (A.Y.2012-13) ITA No. 3451/Del/2023, (A.Y.2013-14) ITA No. 3452/Del/2023, (A.Y.2014-15) ITA No. 3453/Del/2023, (A.Y.2015-16) ITA No. 3454/Del/2023, (A.Y.2016-17) Social Realtors (P) Ltd. ACIT 2599/4, Beodan Pura, Karol Central Circle-II Bagh, New Delhi Vs. New Delhi PAN No: AALCS5871M (Appellant) (Respondent) Appellant by Shr…

Social Realtor (P) Ltd., New Delhi vs. ACIT Central Circle-II, Faridabad

ITA 3452/DEL/2023[2014-15]Status: DisposedITAT Delhi20 Nov 2024AY 2014-15

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 3449/Del/2023, (A.Y.2011-12)

Section 132Section 143(3)Section 153ASection 153CSection 153D

…1 ITA Nos. 3449 to 3454/Del/2023 Social Realtors (P) Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3449/Del/2023, (A.Y.2011-12) ITA No. 3450/Del/2023, (A.Y.2012-13) ITA No. 3451/Del/2023, (A.Y.2013-14) ITA No. 3452/Del/2023, (A.Y.2014-15) ITA No. 3453/Del/2023, (A.Y.2015-16) ITA No. 3454/Del/2023, (A.Y.2016-17) Social Realtors (P) Ltd. ACIT 2599/4, Beodan Pura, Karol Central Circle-II Bagh, New Delhi Vs. New Delhi PAN No: AALCS5871M (Appellant) (Respondent) Appellant by Shr…

Social Realtor (P) Ltd., New Delhi vs. ACIT, Central Circle-2, Faridabad

ITA 3451/DEL/2023[2013-14]Status: DisposedITAT Delhi20 Nov 2024AY 2013-14

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 3449/Del/2023, (A.Y.2011-12)

Section 132Section 143(3)Section 153ASection 153CSection 153D

…1 ITA Nos. 3449 to 3454/Del/2023 Social Realtors (P) Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3449/Del/2023, (A.Y.2011-12) ITA No. 3450/Del/2023, (A.Y.2012-13) ITA No. 3451/Del/2023, (A.Y.2013-14) ITA No. 3452/Del/2023, (A.Y.2014-15) ITA No. 3453/Del/2023, (A.Y.2015-16) ITA No. 3454/Del/2023, (A.Y.2016-17) Social Realtors (P) Ltd. ACIT 2599/4, Beodan Pura, Karol Central Circle-II Bagh, New Delhi Vs. New Delhi PAN No: AALCS5871M (Appellant) (Respondent) Appellant by Shr…