Asstt. CIT v. Pratibha Industries Ltd.

141 ITD 151Income Tax Appellate Tribunal2013#1802 most cited

What is Asstt. CIT v. Pratibha Industries Ltd. authority for?

In the context of search assessments, the case establishes that no additions can be made under Section 153A to assessments that are already completed, unless incriminating material is found during the search. Consequently, a notice issued for reassessment under Section 153A without such incriminating material is considered bad in law.

64

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Asstt. CIT v. Pratibha Industries Ltd. · Pratibha Industries · Section 153A · search assessment · reassessment notice · incriminating material · completed assessments · validity of assessment · scope of 153A · bad in law notice · ITAT

Also reported as

28 Taxmann.com 246

Sections most often in play

Section 143(3)Section 132Section 133ASection 139(1)Section 153ASection 68Section 115BBESection 131

Issues it is cited on

section 80ia(13)section 80ia(4)(i)section 80iabsection 80lasection 86section 80ib(4)section 8osection 80lsection 80ia(1)section 80ia(4)infrastructure facilitysection 167b

Judgments citing Asstt. CIT v. Pratibha Industries Ltd.

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 59/NAG/2022[2017-18]Status: DisposedITAT Nagpur25 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…Balkrishna Mittal vs DCIT [2020] 121 taxmann,com 100 (Mumbai-Trib.) j) Sera Sera Productions Ltd. Vs. DCIT (2017) 87 taxmann.com 249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) (p) CIT Vs. MGF Automobile Ltd. Delhi High Court (q) Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj. High Court). (r) LMJ International Ltd. vs. Dy. Commis…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 58/NAG/2022[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…Balkrishna Mittal vs DCIT [2020] 121 taxmann,com 100 (Mumbai-Trib.) j) Sera Sera Productions Ltd. Vs. DCIT (2017) 87 taxmann.com 249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) (p) CIT Vs. MGF Automobile Ltd. Delhi High Court (q) Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj. High Court). (r) LMJ International Ltd. vs. Dy. Commis…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 57/NAG/2022[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…Balkrishna Mittal vs DCIT [2020] 121 taxmann.com 100 (Mumbai-Trib.) j) Sera Sera Productions Ltd. Vs. DCIT (2017) 87 taxmann.com 249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (o) CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) (p) CIT Vs. MGF Automobile Ltd. Delhi High Court (q) Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj. High Court). (r) LMJ International Ltd. vs. Dy. Commis…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 56/NAG/2022[2013-14]Status: DisposedITAT Nagpur25 Feb 2025AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…Balkrishna Mittal vs DCIT [2020] 121 taxmann,com 100 (Mumbai-Trib.) j) Sera Sera Productions Ltd. Vs. DCIT (2017) 87 taxmann.com 249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) (p) CIT Vs. MGF Automobile Ltd. Delhi High Court (q) Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj. High Court). (r) LMJ International Ltd. vs. Dy. Commis…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 55/NAG/2022[2012-13]Status: DisposedITAT Nagpur25 Feb 2025AY 2012-13
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…Balkrishna Mittal vs DCIT [2020] 121 taxmann,com 100 (Mumbai-Trib.) j) Sera Sera Productions Ltd. Vs. DCIT (2017) 87 taxmann.com 249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) (p) CIT Vs. MGF Automobile Ltd. Delhi High Court (q) Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj. High Court). (r) LMJ International Ltd. vs. Dy. Commis…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 54/NAG/2022[2011-12]Status: DisposedITAT Nagpur25 Feb 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…Balkrishna Mittal vs DCIT [2020] 121 taxmann,com 100 (Mumbai-Trib.) j) Sera Sera Productions Ltd. Vs. DCIT (2017) 87 taxmann.com 249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) (p) CIT Vs. MGF Automobile Ltd. Delhi High Court (q) Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj. High Court). (r) LMJ International Ltd. vs. Dy. Commis…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 53/NAG/2022[2010-11]Status: DisposedITAT Nagpur25 Feb 2025AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…Balkrishna Mittal vs DCIT [2020] 121 taxmann,com 100 (Mumbai-Trib.) j) Sera Sera Productions Ltd. Vs. DCIT (2017) 87 taxmann.com 249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) (p) CIT Vs. MGF Automobile Ltd. Delhi High Court (q) Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj. High Court). (r) LMJ International Ltd. vs. Dy. Commis…

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. DCIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

ITA 89/CTK/2023[2017-18]Status: DisposedITAT Cuttack07 Jan 2025AY 2017-18

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. ACIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

ITA 88/CTK/2023[2016-17]Status: DisposedITAT Cuttack07 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

ASST. CIT, CENTRAL CIRCLE, SAMBALPUR, AAYAKAR BHAWAN, SAMBALPUR vs. SHREE BALAJI ENGICON LIMITED, BELPAHAR RS

In the result, appeals of the assesee in IT(SS)A No

ITA 320/CTK/2023[2011-12]Status: DisposedITAT Cuttack07 Jan 2025AY 2011-12

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

M/S. SHREE BAALAJI ENGICONS LIMITED,JHARSUGUDA vs. DEPUTY COMMISSIONER OF INCOME TAX ( CENTRAL CIRCLE-1(1), SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

ITA 296/CTK/2023[2013-14]Status: DisposedITAT Cuttack07 Jan 2025AY 2013-14

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

ITA 142/CTK/2023[2017-18]Status: DisposedITAT Cuttack07 Jan 2025AY 2017-18

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

ITA 141/CTK/2023[2016-17]Status: DisposedITAT Cuttack07 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

ITA 13/CTK/2023[2018-19]Status: DisposedITAT Cuttack07 Jan 2025AY 2018-19

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

C.E.S.ONYX PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, all the four appeals of the assessee are dismissed

ITA 568/CHNY/2020[2007-08]Status: DisposedITAT Chennai04 Dec 2024AY 2007-08

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.565, 566, 567 & 568/Chny/2020 निर्धारण वर्ष /Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 Ces Onyx Pvt. Ltd., 46-B, Iv Floor, Krishnan Complex, South Boag Road, T. Nagar, Chennai - 600 017. [Pan: Aabcc 1396D] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant By प्रत्यर्थी की ओर से / Respondent By The Asst. Commissioner Of Vs. Income Tax, Company Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) Shri G. Baskar, Shri I. Dinesh & Shri A.Sathaseelan, Advocates Shri P. Krishna Kumar, Jcit सुनवाई की तारीख /Date Of Hearing घोषणा की तारीख / Date Of Pronouncement : 12.09.2024 04.12.2024 Per Jagadish, A.M : आदेश / Order Aforesaid Four Appeals Filed By The Assessee For Assessment Years (Ays) 2004-05 To 2007-08 Arises Out Of The Orders Of Learned Commissioner Of Income Tax, Chennai-1 [Hereinafter “Cit(A)”] Dated 27.03.2009 & Ld. Cit(A)-4, Chennai Dated 30.01.2020.

Section 143(3)Section 801A(4)Section 80ISection 80i

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.565, 566, 567 & 568/Chny/2020 निर्धारण वर्ष /Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 CES ONYX Pvt. Ltd., 46-B, IV Floor, Krishnan Complex, South Boag Road, T. Nagar, Chennai - 600 017. [PAN: AABCC 1396D] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant by प्रत्यर्थी की ओर से / Respondent by The Asst. Commissioner of Vs. Income Tax,…

C.E.S.ONYX PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, all the four appeals of the assessee are dismissed

ITA 567/CHNY/2020[2006-07]Status: DisposedITAT Chennai04 Dec 2024AY 2006-07

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.565, 566, 567 & 568/Chny/2020 िनधा<रण वष< /Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 Ces Onyx Pvt. Ltd., The Asst. Commissioner Of 46-B, Iv Floor, Krishnan Complex, Vs. Income Tax, South Boag Road, T. Nagar, Company Circle-1(3), Chennai – 600 017. Chennai. [Pan: Aabcc 1396D]

For Appellant: Shri G. Baskar, Shri I. Dinesh &For Respondent: Shri P. Krishna Kumar, JCIT
Section 143(3)Section 80ISection 80i

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.565, 566, 567 & 568/Chny/2020 िनधा<रण वष< /Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 CES ONYX Pvt. Ltd., The Asst. Commissioner of 46-B, IV Floor, Krishnan Complex, Vs. Income Tax, South Boag Road, T. Nagar, Company Circle-1(3), Chennai – 600 017. Chennai. [PAN: AABCC 1396D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri G.…

C.E.S.ONYX PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, all the four appeals of the assessee are dismissed

ITA 566/CHNY/2020[2005-06]Status: DisposedITAT Chennai04 Dec 2024AY 2005-06

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.565, 566, 567 & 568/Chny/2020 िनधा<रण वष< /Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 Ces Onyx Pvt. Ltd., The Asst. Commissioner Of 46-B, Iv Floor, Krishnan Complex, Vs. Income Tax, South Boag Road, T. Nagar, Company Circle-1(3), Chennai – 600 017. Chennai. [Pan: Aabcc 1396D]

For Appellant: Shri G. Baskar, Shri I. Dinesh &For Respondent: Shri P. Krishna Kumar, JCIT
Section 143(3)Section 80ISection 80i

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.565, 566, 567 & 568/Chny/2020 िनधा<रण वष< /Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 CES ONYX Pvt. Ltd., The Asst. Commissioner of 46-B, IV Floor, Krishnan Complex, Vs. Income Tax, South Boag Road, T. Nagar, Company Circle-1(3), Chennai – 600 017. Chennai. [PAN: AABCC 1396D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri G.…

C.E.S.ONYX PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, all the four appeals of the assessee are dismissed

ITA 565/CHNY/2020[2004-05]Status: DisposedITAT Chennai04 Dec 2024AY 2004-05

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.565, 566, 567 & 568/Chny/2020 िनधा<रण वष< /Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 Ces Onyx Pvt. Ltd., The Asst. Commissioner Of 46-B, Iv Floor, Krishnan Complex, Vs. Income Tax, South Boag Road, T. Nagar, Company Circle-1(3), Chennai – 600 017. Chennai. [Pan: Aabcc 1396D]

For Appellant: Shri G. Baskar, Shri I. Dinesh &For Respondent: Shri P. Krishna Kumar, JCIT
Section 143(3)Section 80ISection 80i

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.565, 566, 567 & 568/Chny/2020 िनधा<रण वष< /Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 CES ONYX Pvt. Ltd., The Asst. Commissioner of 46-B, IV Floor, Krishnan Complex, Vs. Income Tax, South Boag Road, T. Nagar, Company Circle-1(3), Chennai – 600 017. Chennai. [PAN: AABCC 1396D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri G.…

T AND T INFRA LIMITED,PUNE vs. ASST.COMMISSIONER OF INCOME-TAX, CIRCLE-7, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 291/PUN/2020[2016-17]Status: DisposedITAT Pune01 Oct 2024AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2016-17 T & T Infra Limited Acit, Circle – 7, Pune A-1, Vishnu Vihar, Bibwewadi Vs. Kondhwa Road, Market Yard, Pune – 411037 Pan: Aaect3902H (Appellant) (Respondent) Assessee By : Shri Tarun Ghia Department By : S/Shri Ajay Kumar Keshari & Sourabh Nayak Date Of Hearing : 10-07-2024 Date Of Pronouncement : 01-10-2024 O R D E R Per Astha Chandra, Jm :

For Appellant: Shri Tarun GhiaFor Respondent: S/Shri Ajay Kumar Keshari and Sourabh Nayak
Section 143(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2016-17 T and T Infra Limited ACIT, Circle – 7, Pune A-1, Vishnu Vihar, Bibwewadi Vs. Kondhwa Road, Market Yard, Pune – 411037 PAN: AAECT3902H (Appellant) (Respondent) Assessee by : Shri Tarun Ghia Department by : S/Shri Ajay Kumar Keshari and Sourabh Nayak Date of hearing : 10-07-2024 Date of pronouncement : 01-10-2024 O R D E R PER ASTHA CHANDRA, JM : This appeal filed by the assessee is directed against the order dated 26.12.2019 of the CIT(A), Pune-5, Pun…

ACIT, NEW DELHI vs. M/S. DEVINE INFRACON PVT. LTD., NEW DELHI

In the result, the Revenue’s appeal stands allowed

ITA 3067/DEL/2014[2009-10]Status: DisposedITAT Delhi07 Feb 2024AY 2009-10

Bench: Shri Shamim Yahya & Ms. Astha Chandraacit, Central Circle 09, Vs. M/S. Divine Infracon Pvt. Ltd., New Delhi. Plot No.4, Sector 13, Dwarka City Centre, Dwarka, New Delhi – 110 075. (Pan : Aaccd4476A)

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri T. James Singson, CIT DR
Section 127Section 132Section 132(1)Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

…the I.T. Act. Hence, the assessment for A.Y. 2009-10 was to be treated abated or pending on the date of initiation of search.” 7. Per contra, ld. Counsel of the assessee relied upon the decision of ITAT in the case of ACIT (CC)-45 vs. Pratibha Industries Ltd. 141 ITD 151 (Mumbai) for the proposition that once search has been conducted, AO is bound to issue notice u/s 153A and then has to pass orders thereon. 8. Upon careful consideration, we find ourselves in agreement with the submission of the Ld. DR. The decision of the Hon’ble jurisdictional High Court takes precedence over of all other Tribunal and lower…

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