Canara Housing Development Co. v. DCIT

49 Taxmann.com 98High Court2014#277 most cited

What is Canara Housing Development Co. v. DCIT authority for?

Proceedings under Section 153A of the Income Tax Act are not confined solely to incriminating material found during a search, and the Assessing Officer can assess total income for the relevant years.

283

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Canara Housing Development Co. v. DCIT · Section 153A · incriminating material · search assessment · regular assessment · total income · Karnataka High Court · non-obstante clause

Also reported as

274 CTR 122114 DTR 162

Sections most often in play

Section 69BSection 115BBESection 153ASection 143(3)Section 69Section 139Section 69ASection 129
Read the full judgment

Issues it is cited on

section 153a proceedingssection 158bdsection 153a(1)regular assessmentsection 153a(1)(b)section 149section 153(1)section 158section 132asection 69bprincipal commissioner of income-taxsection 158b

Judgments citing Canara Housing Development Co. v. DCIT

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 936/JPR/2024[2018-19]Status: DisposedITAT Jaipur28 Jan 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…exemption which was not claimed in the return cannot be considered to explain the source of investment is not as per law. We get support to this view from the decision of Hon’ble Karnataka High Court in case of Canara Housing Development Co. Vs. DCIT (2015) 114 DTR 162 where the Hon’ble Court at Para 10 of the order held as under:- 10. Sec. 153A of the Act starts with a non-obstante clause . The fetters imposed upon the AO by the strict procedure to assume jurisdiction to reopen the assessment under ss. 147 and 148, have been removed by the non-obstante clause with which sub-s. (1) of s. 153A opens. The time-…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 935/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…exemption which was not claimed in the return cannot be considered to explain the source of investment is not as per law. We get support to this view from the decision of Hon’ble Karnataka High Court in case of Canara Housing Development Co. Vs. DCIT (2015) 114 DTR 162 where the Hon’ble Court at Para 10 of the order held as under:- 10. Sec. 153A of the Act starts with a non-obstante clause . The fetters imposed upon the AO by the strict procedure to assume jurisdiction to reopen the assessment under ss. 147 and 148, have been removed by the non-obstante clause with which sub-s. (1) of s. 153A opens. The time-…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 934/JPR/2024[2016-17]Status: DisposedITAT Jaipur28 Jan 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…exemption which was not claimed in the return cannot be considered to explain the source of investment is not as per law. We get support to this view from the decision of Hon’ble Karnataka High Court in case of Canara Housing Development Co. Vs. DCIT (2015) 114 DTR 162 where the Hon’ble Court at Para 10 of the order held as under:- 10. Sec. 153A of the Act starts with a non-obstante clause . The fetters imposed upon the AO by the strict procedure to assume jurisdiction to reopen the assessment under ss. 147 and 148, have been removed by the non-obstante clause with which sub-s. (1) of s. 153A opens. The time-…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 933/JPR/2024[2015-16]Status: DisposedITAT Jaipur28 Jan 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…exemption which was not claimed in the return cannot be considered to explain the source of investment is not as per law. We get support to this view from the decision of Hon’ble Karnataka High Court in case of Canara Housing Development Co. Vs. DCIT (2015) 114 DTR 162 where the Hon’ble Court at Para 10 of the order held as under:- 10. Sec. 153A of the Act starts with a non-obstante clause . The fetters imposed upon the AO by the strict procedure to assume jurisdiction to reopen the assessment under ss. 147 and 148, have been removed by the non-obstante clause with which sub-s. (1) of s. 153A opens. The time-…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 932/JPR/2024[2014-15]Status: DisposedITAT Jaipur28 Jan 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…exemption which was not claimed in the return cannot be considered to explain the source of investment is not as per law. We get support to this view from the decision of Hon’ble Karnataka High Court in case of Canara Housing Development Co. Vs. DCIT (2015) 114 DTR 162 where the Hon’ble Court at Para 10 of the order held as under:- 10. Sec. 153A of the Act starts with a non-obstante clause . The fetters imposed upon the AO by the strict procedure to assume jurisdiction to reopen the assessment under ss. 147 and 148, have been removed by the non-obstante clause with which sub-s. (1) of s. 153A opens. The time-…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 931/JPR/2024[2012-13]Status: DisposedITAT Jaipur28 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…exemption which was not claimed in the return cannot be considered to explain the source of investment is not as per law. We get support to this view from the decision of Hon’ble Karnataka High Court in case of Canara Housing Development Co. Vs. DCIT (2015) 114 DTR 162 where the Hon’ble Court at Para 10 of the order held as under:- 10. Sec. 153A of the Act starts with a non-obstante clause . The fetters imposed upon the AO by the strict procedure to assume jurisdiction to reopen the assessment under ss. 147 and 148, have been removed by the non-obstante clause with which sub-s. (1) of s. 153A opens. The time-…

Principal Commissioner of Income Tax - I vs. Shri Arvind Gotewal S/O Shreeram Gotewal

ITA/359/2018HC Rajasthan26 Sept 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Income Tax Officer W 1, Hassan vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1166/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…53C of the Act. At this ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 36 of 104 point, it is appropriate draw support from judgement of jurisdictional High Court in the case of Canara Housing Development Company Vs. DCIT (274 CTR 122), wherein held as follows:- “10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub-section (1) of Section 153A opens. The time-limi…

Income Tax Officer, W-1, Vijayanagar vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1165/BANG/2023[2015-16]Status: DisposedITAT Bangalore10 Jun 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…53C of the Act. At this ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 36 of 104 point, it is appropriate draw support from judgement of jurisdictional High Court in the case of Canara Housing Development Company Vs. DCIT (274 CTR 122), wherein held as follows:- “10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub-section (1) of Section 153A opens. The time-limi…

Income Tax Officer Ward-1 Hassan, Hassan vs. Ramachandra Setty and Songs, Hassan

In the result, appeal of the assessee in ITA

ITA 1164/BANG/2023[2014-15]Status: DisposedITAT Bangalore10 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…53C of the Act. At this ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 36 of 104 point, it is appropriate draw support from judgement of jurisdictional High Court in the case of Canara Housing Development Company Vs. DCIT (274 CTR 122), wherein held as follows:- “10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub-section (1) of Section 153A opens. The time-limi…

Income Tax Officer, W-1, Hassan vs. Ramachandra Setty & Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1163/BANG/2023[2013-14]Status: DisposedITAT Bangalore10 Jun 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…53C of the Act. At this ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 36 of 104 point, it is appropriate draw support from judgement of jurisdictional High Court in the case of Canara Housing Development Company Vs. DCIT (274 CTR 122), wherein held as follows:- “10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub-section (1) of Section 153A opens. The time-limi…

M/S. S. Ramashandra Setty & Sons, Hassan vs. Income Tax Officer, Ward-1, Hassan

In the result, appeal of the assessee in ITA

ITA 1156/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…53C of the Act. At this ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 36 of 104 point, it is appropriate draw support from judgement of jurisdictional High Court in the case of Canara Housing Development Company Vs. DCIT (274 CTR 122), wherein held as follows:- “10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub-section (1) of Section 153A opens. The time-limi…

The Deputy Commissioner of Income Tax, Central Circle-2, Visakhapatnam vs. Sai Kanaka Mahalakshmi Finance Private Limited., Kolkata

In the result, appeal of the Revenue is dismissed and the petition filed by the assessee under Rule 27 is allowed as indicated herein above

ITA 116/VIZ/2021[2008-09]Status: DisposedITAT Visakhapatnam30 Nov 2023AY 2008-09

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No.116/Viz/2021 ("नधा"रण वष" / Assessment Year : 2008-09) Deputy Commissioner of Income Vs. M/s. Sai Kanaka Tax, Central Circle-2, Mahalakshmi Finance Private Visakhapatnam. Limited, PAN: AADCS 1409 H No.14, 2nd Floor, Room No. 18, KGN House, Ganesh Chandra Avenue, Dalhousie, Kolkata. (अपीलाथ"/ Appel…

Smt. Rajyalakshmi, Bangalore vs. DCIT, Bangalore

In the result, all the appeals and CO of the assessee are allowed

ITA 1020/BANG/2011[2008-09]Status: DisposedITAT Bangalore29 Nov 2023AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Prashanth G.S., A.RFor Respondent: Shri Parithivel, D.R
Section 143(3)Section 153C

…material in the course of search u/s.132 of the Act. We are afraid that the proposition put forth by the Assessees in this regard is contrary to the decision of the Hon'ble Karnataka High Court in the case of Canara Housing Development Company vs, DCIT (2014) 114 DTR 162 (Karn). In the aforesaid decision the Hon'ble Karnataka High Court took the following view: "Section 153A starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub…

Smt. Rajyalakshmi, Bangalore vs. DCIT, Bangalore

In the result, all the appeals and CO of the assessee are allowed

ITA 1019/BANG/2011[2007-08]Status: DisposedITAT Bangalore29 Nov 2023AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Prashanth G.S., A.RFor Respondent: Shri Parithivel, D.R
Section 143(3)Section 153C

…material in the course of search u/s.132 of the Act. We are afraid that the proposition put forth by the Assessees in this regard is contrary to the decision of the Hon'ble Karnataka High Court in the case of Canara Housing Development Company vs, DCIT (2014) 114 DTR 162 (Karn). In the aforesaid decision the Hon'ble Karnataka High Court took the following view: "Section 153A starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub…

Sri. Karthik Krishna, Bangalore vs. DCIT, Bangalore

In the result, all the appeals and CO of the assessee are allowed

ITA 1018/BANG/2011[2008-09]Status: DisposedITAT Bangalore29 Nov 2023AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Prashanth G.S., A.RFor Respondent: Shri Parithivel, D.R
Section 143(3)Section 153C

…material in the course of search u/s.132 of the Act. We are afraid that the proposition put forth by the Assessees in this regard is contrary to the decision of the Hon'ble Karnataka High Court in the case of Canara Housing Development Company vs, DCIT (2014) 114 DTR 162 (Karn). In the aforesaid decision the Hon'ble Karnataka High Court took the following view: "Section 153A starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub…

Sri. Karthik Krishna, Bangalore vs. DCIT, Bangalore

In the result, all the appeals and CO of the assessee are allowed

ITA 1017/BANG/2011[2007-08]Status: DisposedITAT Bangalore29 Nov 2023AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Prashanth G.S., A.RFor Respondent: Shri Parithivel, D.R
Section 143(3)Section 153C

…material in the course of search u/s.132 of the Act. We are afraid that the proposition put forth by the Assessees in this regard is contrary to the decision of the Hon'ble Karnataka High Court in the case of Canara Housing Development Company vs, DCIT (2014) 114 DTR 162 (Karn). In the aforesaid decision the Hon'ble Karnataka High Court took the following view: "Section 153A starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub…

Mohammed Mujeeb Sikander, Mangalore vs. DCIT, Central Circle (1), Mangalore

ITA 1119/BANG/2022[2018-19]Status: DisposedITAT Bangalore30 Oct 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Shivakumar, A.RFor Respondent: Shri Sunil Kumar Singh, D.R
Section 1Section 132Section 143(3)Section 153ASection 153CSection 153C(1)(a)Section 68Section 69B

…ct and coupled with the statement recorded u/s 132(4) of the Act which has been retracted, it is only self-service document. Further, as held by jurisdictional High Court in the case of Canara Housing Development Company vs. Deputy Commissioner of Income-Tax (274 CTR 122), wherein held as under: “Section 153A starts with a non obstante clause. The fetters imposed upon, the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub section (1) of Section 153A opens. The time-limit within which the…

Mohammed Mujeeb Sikander, Mangalore vs. DCIT, Central Circle (1), Mangalore

ITA 1117/BANG/2022[2016-17]Status: DisposedITAT Bangalore30 Oct 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Shivakumar, A.RFor Respondent: Shri Sunil Kumar Singh, D.R
Section 1Section 132Section 143(3)Section 153ASection 153CSection 153C(1)(a)Section 68Section 69B

…ct and coupled with the statement recorded u/s 132(4) of the Act which has been retracted, it is only self-service document. Further, as held by jurisdictional High Court in the case of Canara Housing Development Company vs. Deputy Commissioner of Income-Tax (274 CTR 122), wherein held as under: “Section 153A starts with a non obstante clause. The fetters imposed upon, the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub section (1) of Section 153A opens. The time-limit within which the…

DCIT, Central Circle-2, Udaipur vs. M/S. Ashapurna Infraproject Pvt. Ltd., Udaipur

In the result, the appeal filed by Revenue is dismissed

ITA 229/JODH/2019[2012-13]Status: DisposedITAT Jodhpur11 Aug 2023AY 2012-13

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

For Appellant: NoneFor Respondent: Ms. Nidhi Nair, JCIT - DR
Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, JODHPUR BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER. ITA No. 228 & 229/JODH/2019 (A.Y: 2011-12 & 2012-13) DCIT, Vs. M/s. Ashapurna Central Circle -2 Infraprojects Pvt Ltd., Udaipur. 101, Vardhman Rajasthan. Complex, Bhupalpura, Udaipur-313001, Rajasthan. PAN/GIR No. : AAGCA1528C Appellant .. Respondent Assessee by : None Revenue by : Ms. Nidhi Nair, JCIT - DR Date of Hearing 10.08.2023 Date of Pronouncement 11.08.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: These two appeals are filed by the revenue against…