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 367,154 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.Arun Narula, Amritsar vs. Dy Commissioner of Income Tax Central Circle, Amritsar

In the result, the both the appeals filed by the assessee stands allowed

ITA 127/ASR/2019[2010-11]Status: DisposedITAT Amritsar01 Jan 2020AY 2010-11

Bench: Sh. N.K.Choudhry & Dr. A.L.Saini

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT- DR)
Section 132(1)Section 143(1)Section 153ASection 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.127 & 128/Asr/2019 Assessment Years: 2010-11 & 2011-12 Sh. Arun Narula Dy. CIT, D-47, Ranjit Avenue, Central Circle, Amritsar. Vs. Armitsar. [PAN:AERPN 7833F] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur (Ld. CIT- DR) Date of hearing: 29.11.2019 Date of pronouncement: 01.01.2020 ORDER PER N.K.CHOUDHRY, JM: The assessee has preferred the instant appeals against the separate orders dated 31.10.2018 p…

Pushkar Corporation, Ahmedabad vs. The Pr.CIT, Central, Ahmedabad

In the result, we do not find any force in the appeal of the assessee

ITA 356/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad26 Jul 2019AY 2012-13

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy

For Appellant: Shri M. S. Chhajed, A.R
Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 356/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13) M/s. Pushkar Corporation बनाम/ Pr. Commissioner of 27, Nakshatra Arcade, Income Tax Vs. I.O.C. Road, Chandkheda, Central, Ahmedabad Ahmedabad - 382424 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AALFP1840Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri M. S. Chhajed, A.R. Smt. Aparna Agrawal, CIT. ""यथ" क"…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. Smt. Reema Harish Bhatia, Kota

ITA 790/JPR/2018[2016-17]Status: DisposedITAT Jaipur25 Apr 2019AY 2016-17
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1284, 596, 597/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13, 13-14 & 16-17. cuke Smt. Reema Harish Bhatia, The Deputy Commissioner of Vs. 49-A, New Colony, Income-tax, Central Circle, Gumanpura, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABZPB 7782 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 789 & 790/JP/2018 fu/kZkj.k o"kZ…

Deputy Commissioner of Income Tax. Central Circle, Kota vs. Smt. Reema Harish Bhatia, Kota

ITA 789/JPR/2018[2014-15]Status: DisposedITAT Jaipur25 Apr 2019AY 2014-15
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1284, 596, 597/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13, 13-14 & 16-17. cuke Smt. Reema Harish Bhatia, The Deputy Commissioner of Vs. 49-A, New Colony, Income-tax, Central Circle, Gumanpura, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABZPB 7782 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 789 & 790/JP/2018 fu/kZkj.k o"kZ…

Smt. Reema Harish Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 597/JPR/2018[2016-17]Status: DisposedITAT Jaipur25 Apr 2019AY 2016-17
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1284, 596, 597/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13, 13-14 & 16-17. cuke Smt. Reema Harish Bhatia, The Deputy Commissioner of Vs. 49-A, New Colony, Income-tax, Central Circle, Gumanpura, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABZPB 7782 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 789 & 790/JP/2018 fu/kZkj.k o"kZ…

Smt. Reema Harish Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 596/JPR/2018[2013-14]Status: DisposedITAT Jaipur25 Apr 2019AY 2013-14
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1284, 596, 597/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13, 13-14 & 16-17. cuke Smt. Reema Harish Bhatia, The Deputy Commissioner of Vs. 49-A, New Colony, Income-tax, Central Circle, Gumanpura, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABZPB 7782 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 789 & 790/JP/2018 fu/kZkj.k o"kZ…

Smt. Jaya Prem Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, the appeal of the assessee for A

ITA 594/JPR/2018[2016-17]Status: DisposedITAT Jaipur25 Apr 2019AY 2016-17
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 132Section 139Section 143(2)Section 153ASection 153A(1)Section 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 593 & 594/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 16-17 cuke Smt. Jaya Prem Bhatia The Deputy Commissioner of Vs. 23-24B, Industrial Estate, Income-tax, Central Circle, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABRPB 7858 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj…

Smt. Jaya Prem Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, the appeal of the assessee for A

ITA 593/JPR/2018[2013-14]Status: DisposedITAT Jaipur25 Apr 2019AY 2013-14
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 132Section 139Section 143(2)Section 153ASection 153A(1)Section 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 593 & 594/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 16-17 cuke Smt. Jaya Prem Bhatia The Deputy Commissioner of Vs. 23-24B, Industrial Estate, Income-tax, Central Circle, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABRPB 7858 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj…

Smt. Reema Harish Bhatia, Kota vs. Deputy Commissioner of Income Tax. Central Circle, Kota

ITA 1284/JPR/2018[2012-13]Status: DisposedITAT Jaipur25 Apr 2019AY 2012-13
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1284, 596, 597/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13, 13-14 & 16-17. cuke Smt. Reema Harish Bhatia, The Deputy Commissioner of Vs. 49-A, New Colony, Income-tax, Central Circle, Gumanpura, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABZPB 7782 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 789 & 790/JP/2018 fu/kZkj.k o"kZ…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bangalore vs. M/S. Gmr Kamalanga Energy Ltd, Bangalore

In the result, all the four appeals filed by the assessee and all three appeals filed by the revenue are allowed for statistical purposes

ITA 1327/BANG/2017[2011-12]Status: DisposedITAT Bangalore05 Apr 2019AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Sunil Jain, C. AFor Respondent: Smt. Neera Malhotra, CIT (DR)
Section 143(3)Section 153A

…ears for which the assessee is in appeal. He placed reliance on several judicial pronouncements in support of this contention including the judgment of Hon’ble Karnataka High Court rendered in the case of Canara Housing Development Co. vs. DCIT as reported in 274 CTR 122. He also placed reliance on a judgment of Hon’ble Delhi High Court rendered in the case of PCIT vs. Meeta Gutgutia as reported in 82 Taxmann .com 287. He also submitted that SLP was filed by the revenue against this judgment of Hon’ble Delhi High before Hon’ble apex court but the same was dismissed as per the Judgment 08.12.2018 and the copy of t…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bangalore vs. M/S. Gmr Kamalnga Energy Ltd, Bangalore

In the result, all the four appeals filed by the assessee and all three appeals filed by the revenue are allowed for statistical purposes

ITA 1326/BANG/2017[2009-10]Status: DisposedITAT Bangalore05 Apr 2019AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Sunil Jain, C. AFor Respondent: Smt. Neera Malhotra, CIT (DR)
Section 143(3)Section 153A

…ears for which the assessee is in appeal. He placed reliance on several judicial pronouncements in support of this contention including the judgment of Hon’ble Karnataka High Court rendered in the case of Canara Housing Development Co. vs. DCIT as reported in 274 CTR 122. He also placed reliance on a judgment of Hon’ble Delhi High Court rendered in the case of PCIT vs. Meeta Gutgutia as reported in 82 Taxmann .com 287. He also submitted that SLP was filed by the revenue against this judgment of Hon’ble Delhi High before Hon’ble apex court but the same was dismissed as per the Judgment 08.12.2018 and the copy of t…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bangalore vs. M/S. Gmr Kamalnga Energy Ltd, Bangalore

In the result, all the four appeals filed by the assessee and all three appeals filed by the revenue are allowed for statistical purposes

ITA 1325/BANG/2017[2008-09]Status: DisposedITAT Bangalore05 Apr 2019AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Sunil Jain, C. AFor Respondent: Smt. Neera Malhotra, CIT (DR)
Section 143(3)Section 153A

…ears for which the assessee is in appeal. He placed reliance on several judicial pronouncements in support of this contention including the judgment of Hon’ble Karnataka High Court rendered in the case of Canara Housing Development Co. vs. DCIT as reported in 274 CTR 122. He also placed reliance on a judgment of Hon’ble Delhi High Court rendered in the case of PCIT vs. Meeta Gutgutia as reported in 82 Taxmann .com 287. He also submitted that SLP was filed by the revenue against this judgment of Hon’ble Delhi High before Hon’ble apex court but the same was dismissed as per the Judgment 08.12.2018 and the copy of t…

Gmr Kamalanga Energy Limited, Bangalore vs. Dy. Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, all the four appeals filed by the assessee and all three appeals filed by the revenue are allowed for statistical purposes

ITA 1308/BANG/2017[2011-12]Status: DisposedITAT Bangalore05 Apr 2019AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Sunil Jain, C. AFor Respondent: Smt. Neera Malhotra, CIT (DR)
Section 143(3)Section 153A

…ears for which the assessee is in appeal. He placed reliance on several judicial pronouncements in support of this contention including the judgment of Hon’ble Karnataka High Court rendered in the case of Canara Housing Development Co. vs. DCIT as reported in 274 CTR 122. He also placed reliance on a judgment of Hon’ble Delhi High Court rendered in the case of PCIT vs. Meeta Gutgutia as reported in 82 Taxmann .com 287. He also submitted that SLP was filed by the revenue against this judgment of Hon’ble Delhi High before Hon’ble apex court but the same was dismissed as per the Judgment 08.12.2018 and the copy of t…

M/S. Gmr Kamalaga Energy Limited, Bangalore vs. Dy. Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, all the four appeals filed by the assessee and all three appeals filed by the revenue are allowed for statistical purposes

ITA 1307/BANG/2017[2009-10]Status: DisposedITAT Bangalore05 Apr 2019AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Sunil Jain, C. AFor Respondent: Smt. Neera Malhotra, CIT (DR)
Section 143(3)Section 153A

…ears for which the assessee is in appeal. He placed reliance on several judicial pronouncements in support of this contention including the judgment of Hon’ble Karnataka High Court rendered in the case of Canara Housing Development Co. vs. DCIT as reported in 274 CTR 122. He also placed reliance on a judgment of Hon’ble Delhi High Court rendered in the case of PCIT vs. Meeta Gutgutia as reported in 82 Taxmann .com 287. He also submitted that SLP was filed by the revenue against this judgment of Hon’ble Delhi High before Hon’ble apex court but the same was dismissed as per the Judgment 08.12.2018 and the copy of t…

Gmr Kamalanga Energy Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(2), Bangalore

In the result, all the four appeals filed by the assessee and all three appeals filed by the revenue are allowed for statistical purposes

ITA 1236/BANG/2017[2010-11]Status: DisposedITAT Bangalore05 Apr 2019AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Sunil Jain, C. AFor Respondent: Smt. Neera Malhotra, CIT (DR)
Section 143(3)Section 153A

…ears for which the assessee is in appeal. He placed reliance on several judicial pronouncements in support of this contention including the judgment of Hon’ble Karnataka High Court rendered in the case of Canara Housing Development Co. vs. DCIT as reported in 274 CTR 122. He also placed reliance on a judgment of Hon’ble Delhi High Court rendered in the case of PCIT vs. Meeta Gutgutia as reported in 82 Taxmann .com 287. He also submitted that SLP was filed by the revenue against this judgment of Hon’ble Delhi High before Hon’ble apex court but the same was dismissed as per the Judgment 08.12.2018 and the copy of t…

Gmr Kamalanga Energy Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(2), Bangalore

In the result, all the four appeals filed by the assessee and all three appeals filed by the revenue are allowed for statistical purposes

ITA 1235/BANG/2017[2008-09]Status: DisposedITAT Bangalore05 Apr 2019AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Sunil Jain, C. AFor Respondent: Smt. Neera Malhotra, CIT (DR)
Section 143(3)Section 153A

…ears for which the assessee is in appeal. He placed reliance on several judicial pronouncements in support of this contention including the judgment of Hon’ble Karnataka High Court rendered in the case of Canara Housing Development Co. vs. DCIT as reported in 274 CTR 122. He also placed reliance on a judgment of Hon’ble Delhi High Court rendered in the case of PCIT vs. Meeta Gutgutia as reported in 82 Taxmann .com 287. He also submitted that SLP was filed by the revenue against this judgment of Hon’ble Delhi High before Hon’ble apex court but the same was dismissed as per the Judgment 08.12.2018 and the copy of t…

Hydroair Tectonics (Pcd) Ltd, Navi Mumbai vs. DCIT Cen Cir 2(1), Mumbai

ITA 3949/MUM/2017[2005-06]Status: DisposedITAT Mumbai30 Jan 2019AY 2005-06

Bench: Shri Joginder Singh () & Shri G Manjunatha ()

Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI Before Shri JOGINDER SINGH (VICE PRESIDENT) AND Shri G MANJUNATHA (ACCOUNTANT MEMBER) ITA No 946/Mum/2016 - AY 2005-06 ITA No 947/Mum/2016 - AY 2008-09 ITA No 948/Mum/2016 - AY 2009-10 Rajkumari Singh vs Dy.CIT, Cent.Cir.8, Mumbai A-1201, Building No.2 12th Floor, Seawoods Estate NRI Complex, Nerul, Navi Mumbai PAN : AMJPS2625N APPELLANT RESPONDEDNT ITA No 847/Mum/2017 - AY 2008-09 Shri Harbhajan Singh vs Dy.CIT, Cent.Cir.8, Mumbai A-1201, Building No.2 12th Floor, Seawoods Estate NRI Complex, Nerul, Navi Mumbai PAN : AANPS8492B APPELLANT RESPONDE…

Rajkumari Singh, Navi Mumbai vs. DCIT Cen Cir 8, Mumbai

ITA 946/MUM/2016[2005-06]Status: DisposedITAT Mumbai30 Jan 2019AY 2005-06

Bench: Shri Joginder Singh () & Shri G Manjunatha ()

Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI Before Shri JOGINDER SINGH (VICE PRESIDENT) AND Shri G MANJUNATHA (ACCOUNTANT MEMBER) ITA No 946/Mum/2016 - AY 2005-06 ITA No 947/Mum/2016 - AY 2008-09 ITA No 948/Mum/2016 - AY 2009-10 Rajkumari Singh vs Dy.CIT, Cent.Cir.8, Mumbai A-1201, Building No.2 12th Floor, Seawoods Estate NRI Complex, Nerul, Navi Mumbai PAN : AMJPS2625N APPELLANT RESPONDEDNT ITA No 847/Mum/2017 - AY 2008-09 Shri Harbhajan Singh vs Dy.CIT, Cent.Cir.8, Mumbai A-1201, Building No.2 12th Floor, Seawoods Estate NRI Complex, Nerul, Navi Mumbai PAN : AANPS8492B APPELLANT RESPONDE…

DCIT, CC-4(1), Kolkata vs. M/S. Maan Capital Services Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1193/KOL/2017[2009-10]Status: DisposedITAT Kolkata07 Dec 2018AY 2009-10

Bench: Hon’Ble Shri S.S.Godara, Jm & Hon’Ble Shri M.Balaganesh, Am] I.T.A No. 1193/Kol/2017 Assessment Year : 2009-10 Dcit,Cc-4(1), Kolkata -Vs- M/S Maan Capital Services Pvt. Ltd. [Pan: Aaccm 0388 G] (Appellant) (Respondent)

For Appellant: Shri Radhey Shyam, CIT DRFor Respondent: Shri A.K. Tulsiyan, FCA
Section 132Section 132(4)Section 133(6)Section 133ASection 139(1)Section 143(3)Section 14ASection 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Hon’ble Shri M.Balaganesh, AM] I.T.A No. 1193/Kol/2017 Assessment Year : 2009-10 DCIT,CC-4(1), Kolkata -vs- M/s Maan Capital Services Pvt. Ltd. [PAN: AACCM 0388 G] (Appellant) (Respondent) For the Appellant : Shri Radhey Shyam, CIT DR For the Respondent : Shri A.K. Tulsiyan, FCA Date of Hearing : 04.12.2018 Date of Pronouncement : 07.12.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax(Appeals)-21, Kolkata [in short the ld CIT(A)]…

Smt. Nita Sethia, Kolkata vs. DCIT, Central Circle - 3(3), Kolkata

Appeal is allowed

ITA 1994/KOL/2018[2012-13]Status: DisposedITAT Kolkata30 Nov 2018AY 2012-13

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2012-13 Smt. Nita Sethia V/S. Dcit, Central Circle- 5, Janki Shah Road, 1St 3(3), 110, Shanti Pally, Floor, Hastings, Aayakar Bhavan, Kolkata-700022 Poorva, E.M. Bye Pass, [Pan No.Ajwps 8335 H] Nr. Ruby Hospital, Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S.M. Surana, Advocate अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, Cit-Dr ""यथ" क" ओर से/By Respondent 12-11-2018 सुनवाई क" तार"ख/Date Of Hearing 30-11-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For The Assessment Year 2012-13 Arises Against Commissioner Of Income Tax (Appeals)-21, Kolkata’S Order Dated 31.08.2018 Passed In Case No.930/Acit,Cc-3(3)/Cit(A)-21/Kol/2015-16, Involving Proceedings U/S 153A R.W.S.143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. The Assessee Raises Two Substantive Grounds In Her Instant Appeal. Her Former Legal Grievance Challenges Validity Of Sec. 153A Proceedings In Absence Of Any Incriminating Material Found Or Seized During The Course Of Search. This Follows Her Latter Substantive Ground On Merits That The Assessing Officer & The Cit(A) Have Erred In Law As Well As On Facts In Treating Long

Section 143(2)Section 153Section 153ASection 153CSection 68

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Shri, M. Balaganesh, Accountant Member Assessment Year :2012-13 Smt. Nita Sethia V/s. DCIT, Central Circle- 5, Janki Shah Road, 1st 3(3), 110, Shanti Pally, Floor, Hastings, Aayakar Bhavan, Kolkata-700022 Poorva, E.M. Bye Pass, [PAN No.AJWPS 8335 H] Nr. Ruby Hospital, Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S.M. Surana, Advocate अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, CIT-DR ""यथ" क" ओर से/By Respondent 12-11-2018 सुनवाई क" तार"ख/Date of He…