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.

How many judgments cite Canara Housing Development Co. v. DCIT?

283 judgments on BharatTax cite Canara Housing Development Co. v. DCIT (49 Taxmann.com 98), spanning 2015 to 2025.

Which sections of the Income Tax Act does Canara Housing Development Co. v. DCIT come up under?

It is most often cited in judgments turning on Section 69B, Section 115BBE, Section 153A, Section 143(3), Section 69, Section 139.

Canara Housing Development Co. v. DCIT (49 Taxmann.com 98)

M/S Rajesh Exports Limited, Bangalore vs. The Assistant Commissioner of Income Tax Central Circle-1(2), Bangalore

In the result, all these seven appeals are partly allowed in the terms indicated above

ITA 176/BANG/2018[2014-15]Status: DisposedITAT Bangalore27 Nov 2018AY 2014-15

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Rajesh Mehta, Director

Section 10Section 10ASection 132(1)Section 153Section 153ASection 1O

…se of CIT vs. Lancy Constructions (Supra) is not applicable in the present case. Learned DR of the revenue has placed reliance on another judgment of Hon’ble Karnataka High Court rendered in the case of Canara Housing Development Company vs.CIT as reported in 274 CTR 122. Although in this case, the dispute before Hon’ble Karnataka High Court was this that whether, CIT can invoke revisionary powers u/s 263 in respect of original assessment order passed by the AO in those cases, where, the AO has subsequently passed order u/s 153A. In this case also, incriminating material was found as noted in Para 2 of this judgm…

M/S Rajesh Exports Limited, Bangalore vs. The Assistant Commissioner of Income Tax Central Circle-1(2), Bangalore

In the result, all these seven appeals are partly allowed in the terms indicated above

ITA 175/BANG/2018[2013-14]Status: DisposedITAT Bangalore27 Nov 2018AY 2013-14

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Rajesh Mehta, Director

Section 10Section 10ASection 132(1)Section 153Section 153ASection 1O

…se of CIT vs. Lancy Constructions (Supra) is not applicable in the present case. Learned DR of the revenue has placed reliance on another judgment of Hon’ble Karnataka High Court rendered in the case of Canara Housing Development Company vs.CIT as reported in 274 CTR 122. Although in this case, the dispute before Hon’ble Karnataka High Court was this that whether, CIT can invoke revisionary powers u/s 263 in respect of original assessment order passed by the AO in those cases, where, the AO has subsequently passed order u/s 153A. In this case also, incriminating material was found as noted in Para 2 of this judgm…

M/S Rajesh Exports Limited, Bangalore vs. The Assistant Commissioner of Income Tax Central Circle-1(2), Bangalore

In the result, all these seven appeals are partly allowed in the terms indicated above

ITA 174/BANG/2018[2012-13]Status: DisposedITAT Bangalore27 Nov 2018AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Rajesh Mehta, Director

Section 10Section 10ASection 132(1)Section 153Section 153ASection 1O

…se of CIT vs. Lancy Constructions (Supra) is not applicable in the present case. Learned DR of the revenue has placed reliance on another judgment of Hon’ble Karnataka High Court rendered in the case of Canara Housing Development Company vs.CIT as reported in 274 CTR 122. Although in this case, the dispute before Hon’ble Karnataka High Court was this that whether, CIT can invoke revisionary powers u/s 263 in respect of original assessment order passed by the AO in those cases, where, the AO has subsequently passed order u/s 153A. In this case also, incriminating material was found as noted in Para 2 of this judgm…

M/S. Rajesh Exports Limited, Bengaluru vs. The Assistant Commissioner of Income Tax, Central Circle - 1(2), Bengaluru

In the result, all these seven appeals are partly allowed in the terms indicated above

ITA 931/BANG/2017[2008 - 09]Status: DisposedITAT Bangalore27 Nov 2018

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Rajesh Mehta, Director

Section 10Section 10ASection 132(1)Section 153Section 153ASection 1O

…se of CIT vs. Lancy Constructions (Supra) is not applicable in the present case. Learned DR of the revenue has placed reliance on another judgment of Hon’ble Karnataka High Court rendered in the case of Canara Housing Development Company vs.CIT as reported in 274 CTR 122. Although in this case, the dispute before Hon’ble Karnataka High Court was this that whether, CIT can invoke revisionary powers u/s 263 in respect of original assessment order passed by the AO in those cases, where, the AO has subsequently passed order u/s 153A. In this case also, incriminating material was found as noted in Para 2 of this judgm…

M/S Rajesh Exports Limited, Bangalore vs. The Assistant Commissioner of Income Tax Central Circle-1(2), Bangalore

In the result, all these seven appeals are partly allowed in the terms indicated above

ITA 930/BANG/2017[2011-12]Status: DisposedITAT Bangalore27 Nov 2018AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Rajesh Mehta, Director

Section 10Section 10ASection 132(1)Section 153Section 153ASection 1O

…se of CIT vs. Lancy Constructions (Supra) is not applicable in the present case. Learned DR of the revenue has placed reliance on another judgment of Hon’ble Karnataka High Court rendered in the case of Canara Housing Development Company vs.CIT as reported in 274 CTR 122. Although in this case, the dispute before Hon’ble Karnataka High Court was this that whether, CIT can invoke revisionary powers u/s 263 in respect of original assessment order passed by the AO in those cases, where, the AO has subsequently passed order u/s 153A. In this case also, incriminating material was found as noted in Para 2 of this judgm…

M/S Rajesh Exports Limited, Bangalore vs. The Assistant Commissioner of Income Tax Central Circle-1(2), Bangalore

In the result, all these seven appeals are partly allowed in the terms indicated above

ITA 929/BANG/2017[2010-11]Status: DisposedITAT Bangalore27 Nov 2018AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Rajesh Mehta, Director

Section 10Section 10ASection 132(1)Section 153Section 153ASection 1O

…se of CIT vs. Lancy Constructions (Supra) is not applicable in the present case. Learned DR of the revenue has placed reliance on another judgment of Hon’ble Karnataka High Court rendered in the case of Canara Housing Development Company vs.CIT as reported in 274 CTR 122. Although in this case, the dispute before Hon’ble Karnataka High Court was this that whether, CIT can invoke revisionary powers u/s 263 in respect of original assessment order passed by the AO in those cases, where, the AO has subsequently passed order u/s 153A. In this case also, incriminating material was found as noted in Para 2 of this judgm…

M/S Rajesh Exports Limited, Bangalore vs. The Assistant Commissioner of Income Tax Central Circle-1(2), Bangalore

In the result, all these seven appeals are partly allowed in the terms indicated above

ITA 928/BANG/2017[2009-10]Status: DisposedITAT Bangalore27 Nov 2018AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Rajesh Mehta, Director

Section 10Section 10ASection 132(1)Section 153Section 153ASection 1O

…se of CIT vs. Lancy Constructions (Supra) is not applicable in the present case. Learned DR of the revenue has placed reliance on another judgment of Hon’ble Karnataka High Court rendered in the case of Canara Housing Development Company vs.CIT as reported in 274 CTR 122. Although in this case, the dispute before Hon’ble Karnataka High Court was this that whether, CIT can invoke revisionary powers u/s 263 in respect of original assessment order passed by the AO in those cases, where, the AO has subsequently passed order u/s 153A. In this case also, incriminating material was found as noted in Para 2 of this judgm…

Sasikala Raghupathy, Chennai vs. ACIT Central Circle 3(1), Chennai

In the result appeal of the assessee is allowed

ITA 366/CHNY/2018[2008-09]Status: DisposedITAT Chennai16 Oct 2018AY 2008-09

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.366/Chny/2018 ("नधा"रण वष" / Assessment Year: 2008-09) Vs The Acit, Smt. Sasikala Raghupathy, New No.60, Old No.100, Central Circle 3(1), Iv Street, Abhiramapuram, Chennai. Chennai – 600 018. Pan: Aaafr5481B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Ca Jharna B. Harilal, Fca ""यथ" क" ओर से/Respondent By : Shri S. Bharath, Cit

For Appellant: Shri CA Jharna B. Harilal, FCAFor Respondent: Shri S. Bharath, CIT

Section 132Section 143(3)Section 153ASection 153CSection 250(6)Section 263Section 54F

…अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.366/Chny/2018 ("नधा"रण वष" / Assessment Year: 2008-09) Vs The ACIT, Smt. Sasikala Raghupathy, New No.60, Old No.100, Central Circle 3(1), IV Street, Abhiramapuram, Chennai. Chennai – 600 018. PAN: AAAFR5481B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri CA Jharna B. Harilal, FCA ""यथ" क" ओर से/Respon…

ACIT Central Circle 2 (2), Chennai vs. R P Dharmalingam, Chennai

In the result, all the four appeals filed by the Revenue are dismissed

ITA 1103/CHNY/2018[2014-15]Status: DisposedITAT Chennai05 Oct 2018AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15

For Appellant: Smt. Ruby George, CITFor Respondent: Shri K.M. Mohandass, CA

Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15 The Deputy Commissioner of Shri R.P. Darrmalingam, No.1379, “Golden Villa”, 1st Block, Income Tax, v. 6th Street, 18th Main Road, The Assistant Commissioner of Income Tax, Vallalar Kudiyeruppu, Central Circle – 2(2), Anna Nagar (W…

ACIT Central Circle 2 (2), Chennai vs. R P Dharmalingam, Chennai

In the result, all the four appeals filed by the Revenue are dismissed

ITA 1102/CHNY/2018[2013-14]Status: DisposedITAT Chennai05 Oct 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15

For Appellant: Smt. Ruby George, CITFor Respondent: Shri K.M. Mohandass, CA

Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15 The Deputy Commissioner of Shri R.P. Darrmalingam, No.1379, “Golden Villa”, 1st Block, Income Tax, v. 6th Street, 18th Main Road, The Assistant Commissioner of Income Tax, Vallalar Kudiyeruppu, Central Circle – 2(2), Anna Nagar (W…

ACIT Central Circle 2 (2), Chennai vs. R P Dharmalingam, Chennai

In the result, all the four appeals filed by the Revenue are dismissed

ITA 1101/CHNY/2018[2011-12]Status: DisposedITAT Chennai05 Oct 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15

For Appellant: Smt. Ruby George, CITFor Respondent: Shri K.M. Mohandass, CA

Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15 The Deputy Commissioner of Shri R.P. Darrmalingam, No.1379, “Golden Villa”, 1st Block, Income Tax, v. 6th Street, 18th Main Road, The Assistant Commissioner of Income Tax, Vallalar Kudiyeruppu, Central Circle – 2(2), Anna Nagar (W…

ACIT Central Circle 2 (2), Chennai vs. R P Dharmalingam, Chennai

In the result, all the four appeals filed by the Revenue are dismissed

ITA 1100/CHNY/2018[2009-10]Status: DisposedITAT Chennai05 Oct 2018AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15

For Appellant: Smt. Ruby George, CITFor Respondent: Shri K.M. Mohandass, CA

Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15 The Deputy Commissioner of Shri R.P. Darrmalingam, No.1379, “Golden Villa”, 1st Block, Income Tax, v. 6th Street, 18th Main Road, The Assistant Commissioner of Income Tax, Vallalar Kudiyeruppu, Central Circle – 2(2), Anna Nagar (W…

DCIT Cen Cir 8(1), Mumbai vs. Silver Sand Beach Inn P.Ltd, Thane

Appeal stand dismissed

ITA 4907/MUM/2016[2008-09]Status: DisposedITAT Mumbai08 Aug 2018AY 2008-09

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No.4907/Mum/2016 (िनधा"रणवष" / Assessment Year: 2008-09) Silver Sand Beach Inn. Private Ltd. Deputy Commissioner Of Income Tax Central Circle-8(1) Room No.505, 5Th Floor बनाम/ Room No.656, 6Th Floor Nb-1, Mahavir Nagar Vs. Aaykar Bhavan, M.K.Road Manpada Road, Dombivali (E) Mumbai-400 020 Thane "थायीलेखासं./ Pan : Aadcr-5784-L (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: NoneFor Respondent: S.Padmaja, Ld. DR

Section 132Section 139(1)Section 143(3)Section 153ASection 153CSection 2Section 263Section 68Section 80H

…while passing the assessment order under Section 153A read with Section 143(3) could have disturbed the assessment order already finalized. 7.4 The AO also relied on the order of the Hon’ble Karnataka High Court in the case of Canara Housing Development Co. (274 CTR 122) (Karnataka) wherein the Hon'ble Court held that the Assessing Officer can determine the total income of the assessee taking into consideration the materials which was the subject-matter of earlier return and the undisclosed income unearthed during search and also any other income which comes to his notice in course of proceedings u/s 153A. 4 Si…

DCIT, CC-II, Chandigarh vs. Smt. Priya Garg, Panchkula

In the result appeal filed by the Revenue is dismissed

ITA 989/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh11 May 2018AY 2009-10

Bench: Smt. Diva Singh & Ms. Annapurna Guptaassessment Year: 2009-10 The Dy.Cit Vs. Smt. Priya Garg, Central Circle-Ii H.No. 89,Sector-7 Chandigarh Panchkula

For Appellant: Sh. Ashwani KumarFor Respondent: Sh. Ashish Abrol

Section 132Section 139Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH’B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year: 2009-10 The Dy.CIT Vs. Smt. Priya Garg, Central Circle-II H.No. 89,Sector-7 Chandigarh Panchkula PAN No. AEBPG8990G (Appellant) (Respondent) Assessee By : Sh. Ashwani Kumar Revenue By : Sh. Ashish Abrol Date of hearing : 22/02/2018 Date of Pronouncement : 11/05/2018 ORDER PER ANNAPURNA GUPTA, A.M. The present appeal has been filed by the Revenue against the order of the Ld. CIT(A)-3, Gurgaon dt. 31/03/2017. 2. The Revenue in the above appeal i…

DCIT, CC-II, Chandigarh vs. M/S Dhg Marketing Pvt. Ltd., Chandigarh

In the result the appeal filed by the revenue is

ITA 990/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh09 May 2018AY 2010-11

Bench: Ms Diva Singh & Ms. Annapurna Guptathe D.C.I.T., Vs. M/S Dhg Marketing Pvt. Ltd., Central Circle-Ii, Sco 49-50, Sector 26, Chandigarh. Chandigarh. Pan: Aadcd1364Q (Appellant) (Respondent)

For Appellant: Shri Gulshan Raj, CIT DRFor Respondent: Shri Ashwani Kumar, CA

Section 132Section 139Section 143(2)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘A’, CHANDIGARH BEFORE MS DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER The D.C.I.T., Vs. M/s DHG Marketing Pvt. Ltd., Central Circle-II, SCO 49-50, Sector 26, Chandigarh. Chandigarh. PAN: AADCD1364Q (Appellant) (Respondent) Appellant by : Shri Gulshan Raj, CIT DR Respondent by : Shri Ashwani Kumar, CA & Ms. Kanika Gupta, CA Date of hearing : 02.05.2018 Date of Pronouncement : 09.05.2018 ORDER PER ANNAPURNA GUPTA, A.M.: The present appeal has been preferred by the Revenue against the order passed by learned Commissioner of Income…

DCIT, CC-II, Chandigarh vs. Sh. R.K. Garg, Chandigarh

In the result, appeal filed by the Revenue is dismissed

ITA 1191/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh01 May 2018AY 2007-08

Bench: Smt. Diva Singh & Ms. Annapurna Guptaassessment Year: 2007-08

For Appellant: Sh. Ashwani KumarFor Respondent: Sh. Ashish Abrol

Section 139Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH’B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year: 2007-08 The DCIT Vs. Sh. R.K. Garg, Central Circle-II SCO 49-50, Sector-26 Chandigarh Chandigarh PAN No. ABYPG9179M (Appellant) (Respondent) Assessee By : Sh. Ashwani Kumar Revenue By : Sh. Ashish Abrol Date of hearing : 01/02/2018 Date of Pronouncement : 01/05/2018 ORDER PER ANNAPURNA GUPTA, A.M. The present appeal has been filed by the Revenue against the order of the Ld. CIT(A)-3, Gurgaon dt. 18/05/2017. 2. In the present appeal Revenue h…

Kartikeyas Manganese & Iron Ores Private Limited, Bellary vs. DCIT, Bangalore

In the result, the assessee's appeals for Assessment Years 2008-09

ITA 832/BANG/2015[2008-09]Status: DisposedITAT Bangalore10 Apr 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri K.R. Pradeep, C.AFor Respondent: Shri K.V.Arvind, Standing Counsel for Dept

Section 132Section 143(3)Section 145(3)Section 153ASection 153C

…ial found and seized from Mr Bharat S Ghorpade is incorrect and the Act does not provide for dual assessments one under section 153A and another under section 153C of the Act. Reliance is placed on the judgement of the High Court in the case of Canara Housing 274 CTR 122 wherein it is held that assessment under section 153A of the Act is not confined only to the seized material but also with reference to the material in possession of the Assessing officer and some other material found in the course of assessment proceedings. e. The contention of the assessee with respect to section 145 (3) of the Act is incorrect…

Ambika Ghorpade, Bangalore vs. DCIT, Bangalore

In the result, the assessee's appeals for Assessment Years 2009-10

ITA 827/BANG/2015[2005-06]Status: DisposedITAT Bangalore10 Apr 2018AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri K.R. Pradeep, C.AFor Respondent: Shri K.V. Arvind, Standing Counsel for Dept

Section 143(3)Section 153ASection 153DSection 234ASection 234B

…and principles governing the provisions of Sec. 153A and 153C of the Act. In their judgment, the Hon'ble Court has considered several decisions on this issue including Lancy Constructions (supra) cited by the assessee and Canara Housing Development Co. (2015) 274 CTR 122 (Kar) cited by Revenue. In its decision, in the case of IBC Knowledge Park Pvt. Ltd. (ITA No.403/2009 dt.28.4.2016) the Hon'ble Karnataka High Court has held that notice under Section 153A of the Act can be issued only if it is during a valid search when certain incriminating materials are detected. At paras 45 to 49 of its decision, the Hon'ble…

Bmm Ispat Limited, Hospet vs. DCIT, Bangalore

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 779/BANG/2015[2008-09]Status: DisposedITAT Bangalore10 Apr 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri K.R. Pradeep, C.AFor Respondent: Shri K.V.Arvind, Standing Counsel for Dept

Section 132Section 143(3)Section 153ASection 153DSection 234BSection 234DSection 68

…tion of the assessee is to be accepted regarding incriminating material, the same would amount to rewriting of the section 153A of the Act. iv. The above position has also been clearly held by the jurisdictional High Court in the case of Canara Housing (2015) 274 CTR 122 and further being held by the High Court in the case of IBC knowledge Park (2016) 385 ITR 346. The same principle has been reiterated by Delhi High Court in the case of Anilkumar Bhatia (2013) 352 ITR 493. The same principle has been reiterated by various high courts including Kerala High Court in ST.Francis Clay Décor Tiles 385 ITR 624 and (2016…

Bharat Mine and Minerals, Bangalore vs. DCIT, Bangalore

In the result, the appeals of Revenue for Assessment Years 2008-09

ITA 738/BANG/2015[2008-09]Status: DisposedITAT Bangalore10 Apr 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri K.R. Pradeep, C.AFor Respondent: Shri K.V.Arvind, Standing Counsel for Dept

Section 10BSection 132Section 132(4)Section 143(3)Section 153ASection 37(1)Section 69

…and principles governing the provisions of Sec. 153A and 153C of the Act. In their judgment, the Hon'ble Court has considered several decisions on this issue including Lancy Constructions (supra) cited by the assessee and Canara Housing Development Co. (2015) 274 CTR 122 (Kar) cited by Revenue. In its decision, in the case of IBC Knowledge Park Pvt. Ltd. (ITA No.403/2009 dt.28.4.2016) the Hon'ble Karnataka High Court has held that notice under Section 153A/153C of the Act can be issued only if it is during a valid search when certain incriminating materials are detected. At paras 45 to 49 of its decision, the Hon…

Canara Housing Development Co. v. DCIT

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

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing Canara Housing Development Co. v. DCIT

M/S Rajesh Exports Limited, Bangalore vs. The Assistant Commissioner of Income Tax Central Circle-1(2), Bangalore

M/S Rajesh Exports Limited, Bangalore vs. The Assistant Commissioner of Income Tax Central Circle-1(2), Bangalore

M/S Rajesh Exports Limited, Bangalore vs. The Assistant Commissioner of Income Tax Central Circle-1(2), Bangalore

M/S. Rajesh Exports Limited, Bengaluru vs. The Assistant Commissioner of Income Tax, Central Circle - 1(2), Bengaluru

M/S Rajesh Exports Limited, Bangalore vs. The Assistant Commissioner of Income Tax Central Circle-1(2), Bangalore

M/S Rajesh Exports Limited, Bangalore vs. The Assistant Commissioner of Income Tax Central Circle-1(2), Bangalore

M/S Rajesh Exports Limited, Bangalore vs. The Assistant Commissioner of Income Tax Central Circle-1(2), Bangalore

Sasikala Raghupathy, Chennai vs. ACIT Central Circle 3(1), Chennai

ACIT Central Circle 2 (2), Chennai vs. R P Dharmalingam, Chennai

ACIT Central Circle 2 (2), Chennai vs. R P Dharmalingam, Chennai

ACIT Central Circle 2 (2), Chennai vs. R P Dharmalingam, Chennai

ACIT Central Circle 2 (2), Chennai vs. R P Dharmalingam, Chennai

DCIT Cen Cir 8(1), Mumbai vs. Silver Sand Beach Inn P.Ltd, Thane

DCIT, CC-II, Chandigarh vs. Smt. Priya Garg, Panchkula

DCIT, CC-II, Chandigarh vs. M/S Dhg Marketing Pvt. Ltd., Chandigarh

DCIT, CC-II, Chandigarh vs. Sh. R.K. Garg, Chandigarh

Kartikeyas Manganese & Iron Ores Private Limited, Bellary vs. DCIT, Bangalore

Ambika Ghorpade, Bangalore vs. DCIT, Bangalore

Bmm Ispat Limited, Hospet vs. DCIT, Bangalore

Bharat Mine and Minerals, Bangalore vs. DCIT, Bangalore