Arti Gases v. DIT (Inv.)

248 ITR 55Reported decision2001#11359 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2021 to 2022.

Issues it is cited on

section 133(a)section 153b(1)(a)time barred assessmentsection 148(1)section 153(1)(a)bona fide mistakesection 90asection 153b(1)section 153(4)section 292bbsection 158bcsection 131(1a)

Judgments citing Arti Gases v. DIT (Inv.)

The Deputy Commissioner of Income Tax, Central Circle- 2(1), Mysuru vs. Shri H Omkarappa (HUF), Shivamogga

In the result, the appeal by the revenue is allowed for statistical purposes

ITA 1634/BANG/2019[2016-17]Status: DisposedITAT Bangalore23 Aug 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2016-17

For Appellant: Shri Dev Ratan Kumar, CIT(DR) (ITAT)For Respondent: Shri Ramasubramaniyan, CA
Section 132Section 132(4)Section 143(2)Section 271(1)(c)

…dentiary value and cannot be relied upon while making the said addition. 16. This contention of the learned AR is without any legal backing. The Hon’ble Gujarat High Court in the case of Arti Gases v. Director of Income-tax (Investigation) reported in (2001) 248 ITR 55, at page 63 had held that notice u/s 131(1A) of the I.T.Act can alone be issued after completion of search undertaken under the provisions of section 132 of the I.T.Act. The relevant finding of the Hon’ble Gujarat High Court, reads as follows:- “We have considered the rival submissions made by the learned advocates. We have also perused Circular…

Parminder Singh Kalra, New Delhi vs. ACIT, Central Circle-14, New Delhi

ITA 6702/DEL/2017[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…is subsequent retraction on 30.08.2011 i.e. after 32 days, 2. it is respectfully submitted that the following case laws which are in favour of Revenue may kindly be considered: a) Decision of Hon’ble Gujarat High Court in the case of Arti Gases vs. DIT (Inv.) 248 ITR 55 has held that notice u/s ITA Nos.5330, 5332 to 5335, 4575 & 4576/Del/2016 & 66 CO Nos. 342 to 345/Del/2016 ITA Nos. 6701 & 6702/Del/2017 Pariminder Singh Kalra 131(1A) can be issued after completion of search u/s 132 of the IT Act. It observed With regard to the petitioner’s contention that the summon issued under section 131(1A) was bad in law…

Parminder Singh Kalra, New Delhi vs. ACIT, Central Circle-14, New Delhi

ITA 6701/DEL/2017[2006-07]Status: DisposedITAT Delhi15 Jun 2021AY 2006-07

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…is subsequent retraction on 30.08.2011 i.e. after 32 days, 2. it is respectfully submitted that the following case laws which are in favour of Revenue may kindly be considered: a) Decision of Hon’ble Gujarat High Court in the case of Arti Gases vs. DIT (Inv.) 248 ITR 55 has held that notice u/s ITA Nos.5330, 5332 to 5335, 4575 & 4576/Del/2016 & 66 CO Nos. 342 to 345/Del/2016 ITA Nos. 6701 & 6702/Del/2017 Pariminder Singh Kalra 131(1A) can be issued after completion of search u/s 132 of the IT Act. It observed With regard to the petitioner’s contention that the summon issued under section 131(1A) was bad in law…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5334/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Jun 2021AY 2011-12

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…is subsequent retraction on 30.08.2011 i.e. after 32 days, 2. it is respectfully submitted that the following case laws which are in favour of Revenue may kindly be considered: a) Decision of Hon’ble Gujarat High Court in the case of Arti Gases vs. DIT (Inv.) 248 ITR 55 has held that notice u/s ITA Nos.5330, 5332 to 5335, 4575 & 4576/Del/2016 & 66 CO Nos. 342 to 345/Del/2016 ITA Nos. 6701 & 6702/Del/2017 Pariminder Singh Kalra 131(1A) can be issued after completion of search u/s 132 of the IT Act. It observed With regard to the petitioner’s contention that the summon issued under section 131(1A) was bad in law…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5333/DEL/2016[2010-11]Status: DisposedITAT Delhi15 Jun 2021AY 2010-11

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…is subsequent retraction on 30.08.2011 i.e. after 32 days, 2. it is respectfully submitted that the following case laws which are in favour of Revenue may kindly be considered: a) Decision of Hon’ble Gujarat High Court in the case of Arti Gases vs. DIT (Inv.) 248 ITR 55 has held that notice u/s ITA Nos.5330, 5332 to 5335, 4575 & 4576/Del/2016 & 66 CO Nos. 342 to 345/Del/2016 ITA Nos. 6701 & 6702/Del/2017 Pariminder Singh Kalra 131(1A) can be issued after completion of search u/s 132 of the IT Act. It observed With regard to the petitioner’s contention that the summon issued under section 131(1A) was bad in law…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5332/DEL/2016[2009-10]Status: DisposedITAT Delhi15 Jun 2021AY 2009-10

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…is subsequent retraction on 30.08.2011 i.e. after 32 days, 2. it is respectfully submitted that the following case laws which are in favour of Revenue may kindly be considered: a) Decision of Hon’ble Gujarat High Court in the case of Arti Gases vs. DIT (Inv.) 248 ITR 55 has held that notice u/s ITA Nos.5330, 5332 to 5335, 4575 & 4576/Del/2016 & 66 CO Nos. 342 to 345/Del/2016 ITA Nos. 6701 & 6702/Del/2017 Pariminder Singh Kalra 131(1A) can be issued after completion of search u/s 132 of the IT Act. It observed With regard to the petitioner’s contention that the summon issued under section 131(1A) was bad in law…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5330/DEL/2016[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…is subsequent retraction on 30.08.2011 i.e. after 32 days, 2. it is respectfully submitted that the following case laws which are in favour of Revenue may kindly be considered: a) Decision of Hon’ble Gujarat High Court in the case of Arti Gases vs. DIT (Inv.) 248 ITR 55 has held that notice u/s ITA Nos.5330, 5332 to 5335, 4575 & 4576/Del/2016 & 66 CO Nos. 342 to 345/Del/2016 ITA Nos. 6701 & 6702/Del/2017 Pariminder Singh Kalra 131(1A) can be issued after completion of search u/s 132 of the IT Act. It observed With regard to the petitioner’s contention that the summon issued under section 131(1A) was bad in law…

Paraminder Singh Kalra, New Delhi vs. ACIT, New Delhi

ITA 4576/DEL/2016[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…is subsequent retraction on 30.08.2011 i.e. after 32 days, 2. it is respectfully submitted that the following case laws which are in favour of Revenue may kindly be considered: a) Decision of Hon’ble Gujarat High Court in the case of Arti Gases vs. DIT (Inv.) 248 ITR 55 has held that notice u/s ITA Nos.5330, 5332 to 5335, 4575 & 4576/Del/2016 & 66 CO Nos. 342 to 345/Del/2016 ITA Nos. 6701 & 6702/Del/2017 Pariminder Singh Kalra 131(1A) can be issued after completion of search u/s 132 of the IT Act. It observed With regard to the petitioner’s contention that the summon issued under section 131(1A) was bad in law…

Paraminder Singh Kalra, New Delhi vs. ACIT, New Delhi

ITA 4575/DEL/2016[2006-07]Status: DisposedITAT Delhi15 Jun 2021AY 2006-07

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…is subsequent retraction on 30.08.2011 i.e. after 32 days, 2. it is respectfully submitted that the following case laws which are in favour of Revenue may kindly be considered: a) Decision of Hon’ble Gujarat High Court in the case of Arti Gases vs. DIT (Inv.) 248 ITR 55 has held that notice u/s ITA Nos.5330, 5332 to 5335, 4575 & 4576/Del/2016 & 66 CO Nos. 342 to 345/Del/2016 ITA Nos. 6701 & 6702/Del/2017 Pariminder Singh Kalra 131(1A) can be issued after completion of search u/s 132 of the IT Act. It observed With regard to the petitioner’s contention that the summon issued under section 131(1A) was bad in law…

Arti Gases v. DIT (Inv.) (248 ITR 55) — Cited in 9 Judgments | BharatTax