Ashok Chaddha v. ITO

337 ITR 399High Court2011#341 most cited

What is Ashok Chaddha v. ITO authority for?

In search assessments under section 153A, a notice under section 143(2) is not required if a notice under section 153A(1)(a) has been issued. Modest or customary jewellery, commensurate with age and status, found during a search, especially if it is 'Stridhan' or falls within CBDT guidelines, cannot be added as unexplained income.

252

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

Ashok Chaddha v. ITO · section 153A assessment · section 143(2) notice · unexplained jewellery · Stridhan · CBDT Instruction 1916 · section 69A addition · search assessment procedure · modest customary jewellery · no specific notice 143(2)

Also reported as

20 Taxmann.com 38769 DTR 82

Sections most often in play

Section 143(3)Section 153ASection 132Section 143(2)Section 142(1)Section 148Section 115BBESection 68
Read the full judgment

Issues it is cited on

section 115bbe(b)section 2(28c)section 117section 271aab(1a)section 37bsection 271aaatime barred assessmentsection 245dsection 144baincome tax settlement commissionsection 153a(1)(a)unexplained jewellery

Judgments citing Ashok Chaddha v. ITO

Arch Imex P. Ltd, Mumbai vs. ACIT CC 32, Mumbai

In the result, appeal of the assessee in ITA No

ITA 3749/MUM/2012[2007-08]Status: DisposedITAT Mumbai07 Apr 2021AY 2007-08

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…the assessment order on the ground that notice u/s 143(2) is beyond the time limit prescribed under the Act, this ground deserve to be rejected in view of the decision of the Hon.ble High Court of Delhi in the case of Ashok Chaddha K Income-tax Officer [2011] 337 ITR 399 (Delhi).wherein distinguishing CIT (Asst.)v. Hotel Blue Moon [2010] 321 ITR 362 (SC) it is held that a specific notice is required to be issued under clause (a) of sub- section (1) of section 153A calling upon the persons searched or requisitioned to file return, that being so, no further notice under section 143(2) can be contemplated for assess…

Arch Imex P. Ltd, Mumbai vs. ACIT CC 32, Mumbai

In the result, appeal of the assessee in ITA No

ITA 3748/MUM/2012[2006-07]Status: DisposedITAT Mumbai07 Apr 2021AY 2006-07

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…the assessment order on the ground that notice u/s 143(2) is beyond the time limit prescribed under the Act, this ground deserve to be rejected in view of the decision of the Hon.ble High Court of Delhi in the case of Ashok Chaddha K Income-tax Officer [2011] 337 ITR 399 (Delhi).wherein distinguishing CIT (Asst.)v. Hotel Blue Moon [2010] 321 ITR 362 (SC) it is held that a specific notice is required to be issued under clause (a) of sub- section (1) of section 153A calling upon the persons searched or requisitioned to file return, that being so, no further notice under section 143(2) can be contemplated for assess…

Asst CIT Cen Cir 32, Mumbai vs. Arch Pharmalabs Ltd, Mumbai

In the result, appeal of the assessee in ITA No

ITA 8090/MUM/2011[2005-06]Status: DisposedITAT Mumbai07 Apr 2021AY 2005-06

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…the assessment order on the ground that notice u/s 143(2) is beyond the time limit prescribed under the Act, this ground deserve to be rejected in view of the decision of the Hon.ble High Court of Delhi in the case of Ashok Chaddha K Income-tax Officer [2011] 337 ITR 399 (Delhi).wherein distinguishing CIT (Asst.)v. Hotel Blue Moon [2010] 321 ITR 362 (SC) it is held that a specific notice is required to be issued under clause (a) of sub- section (1) of section 153A calling upon the persons searched or requisitioned to file return, that being so, no further notice under section 143(2) can be contemplated for assess…

Asst CIT Cen Cir 32, Mumbai vs. Arch Pharmalabs Ltd, Mumbai

In the result, appeal of the assessee in ITA No

ITA 8089/MUM/2011[2004-05]Status: DisposedITAT Mumbai07 Apr 2021AY 2004-05

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…the assessment order on the ground that notice u/s 143(2) is beyond the time limit prescribed under the Act, this ground deserve to be rejected in view of the decision of the Hon.ble High Court of Delhi in the case of Ashok Chaddha K Income-tax Officer [2011] 337 ITR 399 (Delhi).wherein distinguishing CIT (Asst.)v. Hotel Blue Moon [2010] 321 ITR 362 (SC) it is held that a specific notice is required to be issued under clause (a) of sub- section (1) of section 153A calling upon the persons searched or requisitioned to file return, that being so, no further notice under section 143(2) can be contemplated for assess…

Arch Pharmalabs Ltd., Mumbai vs. ACIT, CC-32, Mumbai

In the result, appeal of the assessee in ITA No

ITA 7597/MUM/2011[2008-09]Status: DisposedITAT Mumbai07 Apr 2021AY 2008-09

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…the assessment order on the ground that notice u/s 143(2) is beyond the time limit prescribed under the Act, this ground deserve to be rejected in view of the decision of the Hon.ble High Court of Delhi in the case of Ashok Chaddha K Income-tax Officer [2011] 337 ITR 399 (Delhi).wherein distinguishing CIT (Asst.)v. Hotel Blue Moon [2010] 321 ITR 362 (SC) it is held that a specific notice is required to be issued under clause (a) of sub- section (1) of section 153A calling upon the persons searched or requisitioned to file return, that being so, no further notice under section 143(2) can be contemplated for assess…

Arch Pharmalabs Ltd., Mumbai vs. ACIT, CC-32, Mumbai

In the result, appeal of the assessee in ITA No

ITA 7595/MUM/2011[2005-06]Status: DisposedITAT Mumbai07 Apr 2021AY 2005-06

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…the assessment order on the ground that notice u/s 143(2) is beyond the time limit prescribed under the Act, this ground deserve to be rejected in view of the decision of the Hon.ble High Court of Delhi in the case of Ashok Chaddha K Income-tax Officer [2011] 337 ITR 399 (Delhi).wherein distinguishing CIT (Asst.)v. Hotel Blue Moon [2010] 321 ITR 362 (SC) it is held that a specific notice is required to be issued under clause (a) of sub- section (1) of section 153A calling upon the persons searched or requisitioned to file return, that being so, no further notice under section 143(2) can be contemplated for assess…

M/S. Sir Pratap Heritage Hotels Pvt. Ltd., Madhya Pradesh vs. ACIT, Central Circle-1, Jodhpur

The appeal stands allowed for statistical purposes

ITA 494/JODH/2017[2014-15]Status: DisposedITAT Jodhpur21 Dec 2020AY 2014-15

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.488 To 494/Jodh/2017 ("नधा"रणवष" / Assessment Years: 2008-09 To 2014-15) Sir Pratap Heritage Hotels Pvt.Ltd. Acit– Central Circle-1 बनाम/ 1, Amarkantak Road Jodhpur Dhanpuri, Shahdol Rajasthan Vs. Madhya Pradesh-484 114. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aajcs-4923-L (अपीलाथ"/Appellant) (""यथ" / Respondent) :

For Appellant: Ms. Raksha Birla (CA) & ShriFor Respondent: Shri K.C. Badhok- Ld. CIT- DR
Section 143(2)Section 153A

…1 Sir Pratap Heritage Hotels Private Limited. Assessment Years: 2008-09 to 2014-15 आयकर अपीलीय अिधकरण "ायपीठ जोधपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH माननीय "ी संद"प गोसांई, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI SANDEEP GOSAIN, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.488 to 494/Jodh/2017 ("नधा"रणवष" / Assessment Years: 2008-09 to 2014-15) Sir Pratap Heritage Hotels Pvt.Ltd. ACIT– Central Circle-1 बनाम/ 1, Amarkantak Road Jodhpur Dhanpuri, Shahdol Rajasthan Vs. Madhya Pradesh-48…

M/S. Sir Pratap Heritage Hotels Pvt. Ltd., Madhya Pradesh vs. ACIT, Central Circle-1, Jodhpur

The appeal stands allowed for statistical purposes

ITA 488/JODH/2017[2008-09]Status: DisposedITAT Jodhpur21 Dec 2020AY 2008-09

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.488 To 494/Jodh/2017 ("नधा"रणवष" / Assessment Years: 2008-09 To 2014-15) Sir Pratap Heritage Hotels Pvt.Ltd. Acit– Central Circle-1 बनाम/ 1, Amarkantak Road Jodhpur Dhanpuri, Shahdol Rajasthan Vs. Madhya Pradesh-484 114. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aajcs-4923-L (अपीलाथ"/Appellant) (""यथ" / Respondent) :

For Appellant: Ms. Raksha Birla (CA) & ShriFor Respondent: Shri K.C. Badhok- Ld. CIT- DR
Section 143(2)Section 153A

…1 Sir Pratap Heritage Hotels Private Limited. Assessment Years: 2008-09 to 2014-15 आयकर अपीलीय अिधकरण "ायपीठ जोधपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH माननीय "ी संद"प गोसांई, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI SANDEEP GOSAIN, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.488 to 494/Jodh/2017 ("नधा"रणवष" / Assessment Years: 2008-09 to 2014-15) Sir Pratap Heritage Hotels Pvt.Ltd. ACIT– Central Circle-1 बनाम/ 1, Amarkantak Road Jodhpur Dhanpuri, Shahdol Rajasthan Vs. Madhya Pradesh-48…

Charbuja Marmo (India) Pvt. Ltd., Delhi vs. Pr.CIT- 2, New Delhi

In the result, appeal of Assessee allowed

ITA 4749/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Dec 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT-DR
Section 143(1)Section 147Section 148Section 151Section 263

…ed under section 148 of the I.T. Act which is the statement of the A.O. The disputed question cannot be raised for the first time before the Tribunal. The Ld. D.R. relied upon decision of Hon’ble Delhi High Court in the case of Ashok Chaddha vs. CIT (2011) 337 ITR 399 (Del.). The Ld. D.R. relied upon Order of ITAT, Delhi Bench in the case of M/s. Surya Jyoti Software Pvt. Ltd., vs. Pr. CIT, New Delhi vide ITA.No.2158/Del./2017, Dated 25.10.2017 reported in 2017-TIOL-1775-ITAT-DEL in which the Tribunal noted that “assessee-company has raised the issue of no notice has been issued under section 143(2) or ser…

Sh. Harjeet Singh Arora, Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 2237/DEL/2015[2011-12]Status: DisposedITAT Delhi27 Nov 2019AY 2011-12

Bench: Shri R.K. Panda & Shri K.Narasimha Charyassessment Year: 2011-12 Sh. Harjeet Singh Arora, Vs Dcit, Central Circle-06, A-10, Antriksh Apartments, Erstwhile Sector – 14, Extension, Dcit Central Circle – 11, Rohini, Delhi-110 085. New Delhi (Pan : Aisps 5251 P) Applicant Respondent

Section 132Section 142(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2011-12 Sh. Harjeet Singh Arora, Vs DCIT, Central Circle-06, A-10, Antriksh Apartments, Erstwhile Sector – 14, Extension, DCIT Central Circle – 11, Rohini, Delhi-110 085. New Delhi (PAN : AISPS 5251 P) Applicant Respondent Assessee by Shri Ved Jain, Adv. Revenue by Mr. Pramita M. Biswas, CIT- DR Date of Hearing 20.11.2019 Date of Pronouncement 27.11.2019 ORDER PER K. NARASIMHA CHARY, JM Aggrieved by the order dated 16/02/2015 in Appeal No. 298/13-1…

Bhawna Babbar, New Delhi vs. ACIT, Central Circle- 2, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 7285/DEL/2017[2015-16]Status: DisposedITAT Delhi07 Nov 2019AY 2015-16

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2015-16]

For Appellant: Shri Salil Agarwal, AdvFor Respondent: Shri Surendra Pal, Sr. DR
Section 132Section 132(4)

…ven substantial relief. 21. Reliance placed on the decision of the coordinate bench [supra] appears to be misplaced, in as much as, in that case the coordinate bench has followed the decision of the Hon'ble High Court of Delhi in the case of Ashok Chaddha 14 Taxmann.com 57 wherein the Hon'ble High Court has held that the status of the family cannot be lost sight of. We are of the view that the first appellate authority has very judiciously considered the status of the family and after considering the status has already given substantial relief to the assessee. 22. Further, we are of the considered view t…

M/S. the Himalaya Drug Company, Bangalore vs. Asst. Commissioner of Income Tax, Bangalore

In the result appeal filed by assessee stands allowed on legal issue raised

ITA 2235/BANG/2016[2009-2010]Status: DisposedITAT Bangalore23 Oct 2019AY 2009-2010

Bench: Shri B.R.Baskaran & Smt.Beena Pillai, Judical Member It(Tp)A No.2235(Bang)/2016 (Assessment Year : 2009-10) M/S The Himalaya Drug Company, Makali, Tumkur Road, Bangalore-562 162 Pan No.Aadft3025B Appellant Vs The Asst. Commissioner Of Income Tax, Central Circle-1(1), Bangalore Respondent Appellant By : Shri Padamchand Khincha, Ca Revenue By : Ms Neera Malhotra, Cit Date Of Hearing : 26-09-2019 Date Of Pronouncement : 23-10-2019 O R D E R Per Beena Pillai:

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Ms Neera Malhotra, CIT
Section 143Section 143(2)Section 143(3)Section 144Section 147Section 148

…IT(TP)A No.2235(B)/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “B”, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SMT.BEENA PILLAI, JUDICAL MEMBER IT(TP)A No.2235(Bang)/2016 (Assessment year : 2009-10) M/s The Himalaya Drug Company, Makali, Tumkur Road, Bangalore-562 162 PAN No.AADFT3025B Appellant Vs The Asst. Commissioner of Income Tax, Central Circle-1(1), Bangalore Respondent Appellant by : Shri Padamchand Khincha, CA Revenue by : Ms Neera Malhotra, CIT Date of hearing : 26-09-2019 Date of pronouncement : 23-10-2019 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER : Present…

Sabita Dey, Kolkata vs. DCIT, CC-Xviii, Kolkata

In the result, this Ground of the assessee is allowed

ITA 57/KOL/2015[2012-13]Status: DisposedITAT Kolkata01 Oct 2019AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi) I.T.A. No. 55/Kol/2015 Assessment Year: 2012-13 Prabhadevi Murarka…………………....................................................................................…………Appellant 1/C, Madevilla Garden Kolkata – 700 019 [Pan : Afdpm 2245 R] Vs. Deputy Commissioner Of Income Tax, Cc-Xviii, Kolkata…………………..…………………..Respondent I.T.A. No. 56/Kol/2015 Assessment Year: 2012-13 Sharmita Murarka……………………....................................................................................…………Appellant 1/C, Madevilla Garden Kolkata – 700 019 [Pan : Afdpm 1477 K] Vs. Deputy Commissioner Of Income Tax, Cc-Xviii, Kolkata……………………………………..Respondent I.T.A. No. 57/Kol/2015 Assessment Year: 2012-13 Sabita Dey…………………………………....................................................................................…………Appellant 1/C, Madevilla Garden Kolkata – 700 019 [Pan : Aaipd 9654 M] Vs. Deputy Commissioner Of Income Tax, Cc-Xviii, Kolkata……………………………………..Respondent Appearances By: Shri Akkal Dudhewala, Fca, Appeared On Behalf Of The Assessee. Shri Radhe Shyam, Cit, D/R Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : August 18Th, 2019 Date Of Pronouncing The Order : October 1St, 2019 Order Per J. Sudhakar Reddy, Am :-

Section 132Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Viswanethra Ravi, Judicial Member) I.T.A. No. 55/Kol/2015 Assessment Year: 2012-13 Prabhadevi Murarka…………………....................................................................................…………Appellant 1/C, Madevilla Garden Kolkata – 700 019 [PAN : AFDPM 2245 R] Vs. Deputy Commissioner of Income Tax, CC-XVIII, Kolkata…………………..…………………..Respondent I.T.A. No. 56/Kol/2015 Assessment Year: 2012-13 Sharmita Murarka……………………...................................................................…

Sharmita Murarka, Kolkata vs. DCIT, CC - Xviii, K, Kolkata

In the result, this Ground of the assessee is allowed

ITA 56/KOL/2015[2012-13]Status: DisposedITAT Kolkata01 Oct 2019AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi) I.T.A. No. 55/Kol/2015 Assessment Year: 2012-13 Prabhadevi Murarka…………………....................................................................................…………Appellant 1/C, Madevilla Garden Kolkata – 700 019 [Pan : Afdpm 2245 R] Vs. Deputy Commissioner Of Income Tax, Cc-Xviii, Kolkata…………………..…………………..Respondent I.T.A. No. 56/Kol/2015 Assessment Year: 2012-13 Sharmita Murarka……………………....................................................................................…………Appellant 1/C, Madevilla Garden Kolkata – 700 019 [Pan : Afdpm 1477 K] Vs. Deputy Commissioner Of Income Tax, Cc-Xviii, Kolkata……………………………………..Respondent I.T.A. No. 57/Kol/2015 Assessment Year: 2012-13 Sabita Dey…………………………………....................................................................................…………Appellant 1/C, Madevilla Garden Kolkata – 700 019 [Pan : Aaipd 9654 M] Vs. Deputy Commissioner Of Income Tax, Cc-Xviii, Kolkata……………………………………..Respondent Appearances By: Shri Akkal Dudhewala, Fca, Appeared On Behalf Of The Assessee. Shri Radhe Shyam, Cit, D/R Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : August 18Th, 2019 Date Of Pronouncing The Order : October 1St, 2019 Order Per J. Sudhakar Reddy, Am :-

Section 132Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Viswanethra Ravi, Judicial Member) I.T.A. No. 55/Kol/2015 Assessment Year: 2012-13 Prabhadevi Murarka…………………....................................................................................…………Appellant 1/C, Madevilla Garden Kolkata – 700 019 [PAN : AFDPM 2245 R] Vs. Deputy Commissioner of Income Tax, CC-XVIII, Kolkata…………………..…………………..Respondent I.T.A. No. 56/Kol/2015 Assessment Year: 2012-13 Sharmita Murarka……………………...................................................................…

Prabhadevi Murarka, Kolkata vs. DCIT, CC - Xviii, Kolkata

In the result, this Ground of the assessee is allowed

ITA 55/KOL/2015[2012-13]Status: DisposedITAT Kolkata01 Oct 2019AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi) I.T.A. No. 55/Kol/2015 Assessment Year: 2012-13 Prabhadevi Murarka…………………....................................................................................…………Appellant 1/C, Madevilla Garden Kolkata – 700 019 [Pan : Afdpm 2245 R] Vs. Deputy Commissioner Of Income Tax, Cc-Xviii, Kolkata…………………..…………………..Respondent I.T.A. No. 56/Kol/2015 Assessment Year: 2012-13 Sharmita Murarka……………………....................................................................................…………Appellant 1/C, Madevilla Garden Kolkata – 700 019 [Pan : Afdpm 1477 K] Vs. Deputy Commissioner Of Income Tax, Cc-Xviii, Kolkata……………………………………..Respondent I.T.A. No. 57/Kol/2015 Assessment Year: 2012-13 Sabita Dey…………………………………....................................................................................…………Appellant 1/C, Madevilla Garden Kolkata – 700 019 [Pan : Aaipd 9654 M] Vs. Deputy Commissioner Of Income Tax, Cc-Xviii, Kolkata……………………………………..Respondent Appearances By: Shri Akkal Dudhewala, Fca, Appeared On Behalf Of The Assessee. Shri Radhe Shyam, Cit, D/R Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : August 18Th, 2019 Date Of Pronouncing The Order : October 1St, 2019 Order Per J. Sudhakar Reddy, Am :-

Section 132Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Viswanethra Ravi, Judicial Member) I.T.A. No. 55/Kol/2015 Assessment Year: 2012-13 Prabhadevi Murarka…………………....................................................................................…………Appellant 1/C, Madevilla Garden Kolkata – 700 019 [PAN : AFDPM 2245 R] Vs. Deputy Commissioner of Income Tax, CC-XVIII, Kolkata…………………..…………………..Respondent I.T.A. No. 56/Kol/2015 Assessment Year: 2012-13 Sharmita Murarka……………………...................................................................…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3956/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Jul 2019AY 2012-13

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3955/DEL/2017[2011-12]Status: DisposedITAT Delhi05 Jul 2019AY 2011-12

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3954/DEL/2017[2010-11]Status: DisposedITAT Delhi05 Jul 2019AY 2010-11

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3953/DEL/2017[2009-10]Status: DisposedITAT Delhi05 Jul 2019AY 2009-10

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3952/DEL/2017[2008-09]Status: DisposedITAT Delhi05 Jul 2019AY 2008-09

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…