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)

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 108/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &

Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 106 to 111/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2016-17 cuke Sh. Jitendra Kumar Agarwal Dy. Commissioner of Vs. 1756, Telipada, SMS Highway Income-Tax Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEDPA 0732 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 178 to 180/JP/20…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 107/JPR/2020[2012-13]Status: DisposedITAT Jaipur07 Jun 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &

Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 106 to 111/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2016-17 cuke Sh. Jitendra Kumar Agarwal Dy. Commissioner of Vs. 1756, Telipada, SMS Highway Income-Tax Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEDPA 0732 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 178 to 180/JP/20…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 106/JPR/2020[2011-12]Status: DisposedITAT Jaipur07 Jun 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &

Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 106 to 111/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2016-17 cuke Sh. Jitendra Kumar Agarwal Dy. Commissioner of Vs. 1756, Telipada, SMS Highway Income-Tax Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEDPA 0732 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 178 to 180/JP/20…

DCIT, CC-1(2), Mumbai vs. M/S. Sunny Vista Realtors Pvt.Ltd., Mumbai

In the result, the appeal in ITA NO

ITA 611/MUM/2023[2011-12]Status: DisposedITAT Mumbai25 May 2023AY 2011-12

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant ()

For Appellant: NoneFor Respondent: Dr. Koshor Dule, CIT-DR

Section 143(3)Section 153C

…ment of the Karnataka High 493 (Del) and the judgement of the Karnataka High Court in the case of Canara Housing Development Court in the case of Canara Housing Development Court in the case of Canara Housing Development Company Vs. DCIT, 27 Company Vs. DCIT, 274 CTR 122 (Kar). 2. In the facts and in the circumstances of the case and in In the facts and in the circumstances of the case and in In the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in placing reliance on law, the Ld. CIT(A) has erred in placing reliance on law, the Ld. CIT(A) has erred in placing reliance on various…

DCIT, CC-1(2), Mumbai vs. M/S. Sunny Vista Realtors Pvt.Ltd., Mumbai

In the result, the appeal in ITA NO

ITA 610/MUM/2023[2011-12]Status: DisposedITAT Mumbai25 May 2023AY 2011-12

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant ()

For Appellant: NoneFor Respondent: Dr. Koshor Dule, CIT-DR

Section 143(3)Section 153C

…ment of the Karnataka High 493 (Del) and the judgement of the Karnataka High Court in the case of Canara Housing Development Court in the case of Canara Housing Development Court in the case of Canara Housing Development Company Vs. DCIT, 27 Company Vs. DCIT, 274 CTR 122 (Kar). 2. In the facts and in the circumstances of the case and in In the facts and in the circumstances of the case and in In the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in placing reliance on law, the Ld. CIT(A) has erred in placing reliance on law, the Ld. CIT(A) has erred in placing reliance on various…

Pr. Commissioner of Income Tax vs. Smt. G. Lakshmi Aruna

ITA/705/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 153CSection 153DSection 260A

…1 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 31ST DAY OF MARCH, 2023 PRESENT THE HON'BLE MR JUSTICE K.SOMASHEKAR AND THE HON'BLE MR JUSTICE UMESH M ADIGA ITA No.705 OF 2018 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX, CIT(A) CENTRAL CIRCLE, C. R. BUILDING QUEEN’S ROAD BENGALUR – 560 001. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE, C. R. BUILDING QUEEN’S ROAD BENGALUR – 560 001. …APPELLANTS (BY SRI. ARAVIND .K .V- ADVOCATE) AND: SMT. G LAKSHMI ARUNA NO.8, ASHOKNAGAR HAVAMABAVI SURUGUPPA ROAD BELLARY – 583 101 PAN:AFJPA 5974P …RESPONDENT…

K.R.Overseas Pvt. Ltd, Kolkata vs. PCIT-(Central)-2, Kolkata

In the result, the appeal filed by the assessee is allowed as per the terms indicated above

ITA 185/KOL/2021[2015-16]Status: DisposedITAT Kolkata16 Mar 2023AY 2015-16

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 115BSection 143(2)Section 143(3)Section 14ASection 263Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A” BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 185/KOL/2021 Assessment Year: 2015-16 K. R. Overseas Pvt. Ltd.....…………............................Appellant [PAN: AACCK 0101 B] Vs. Pr. CIT, Kolkata-2, Kolkata...................................Respondent Appearances by: Sh. N.S. Saini, A/R, appeared on behalf of the Assessee. Sh. Subhrajyoti Bhattacharjee, CIT (D/R), appeared on b…

Dy CIT Cent. Cir 6(4), Mumbai vs. M/S. Airmid Aviation Services Ltd, Mumbai

In the result, appeal by the Revenue is dismissed

ITA 98/MUM/2022[2011-12]Status: DisposedITAT Mumbai17 Feb 2023AY 2011-12

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 98/मुं/ 2022 ("न.व. 2011-12) आअसं. 102/मुं/ 2022 ("न.व. 2017-18) आअसं. 1426/मुं/ 2022 ("न.व. 2015-16) Dy. Commissioner Of Income Tax, Central Circle – 6(4), Room No.1925, 19Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ" /Appellant बनाम Vs. Airmid Aviation Services Limited, M-62 & 63, First Floor, Connaught Place, New Delhi -110 001. Pan:Aagca-4214-K ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Smt. Shailja Rai ""तवाद" "वारा/Respondent By : S/Shri K.Gopal & Om Kandalkar सुनवाई क" "त"थ/ Date Of Hearing : 14/02/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 17/02/2023 आदेश/ Order

For Appellant: Smt. Shailja RaiFor Respondent: S/Shri K.Gopal & Om Kandalkar

Section 132Section 153CSection 69Section 69A

…आयकर अपील"य अ"धकरण मुंबई पीठ “ए ”, मुंबई पीठ "ी "वकास अव"थी, "या"यक सद"य एवं "ी भगीरथ माल "बयानी, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ A ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं. 98/मुं/ 2022 ("न.व. 2011-12) आअसं. 102/मुं/ 2022 ("न.व. 2017-18) आअसं. 1426/मुं/ 2022 ("न.व. 2015-16) Dy. Commissioner of Income Tax, Central Circle – 6(4), Room No.1925, 19th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ" /Appellant बनाम Vs. Airmid Aviation Services Limited, M-62 & 63, First Floor, Connaught Place, New…

Dy.CIT Cent. Cir 6(4), Mumbai vs. Airmid Aviation Services Ltd, Mumbai

In the result, appeal by the Revenue is dismissed

ITA 1426/MUM/2022[2015-16]Status: DisposedITAT Mumbai17 Feb 2023AY 2015-16

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 98/मुं/ 2022 ("न.व. 2011-12) आअसं. 102/मुं/ 2022 ("न.व. 2017-18) आअसं. 1426/मुं/ 2022 ("न.व. 2015-16) Dy. Commissioner Of Income Tax, Central Circle – 6(4), Room No.1925, 19Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ" /Appellant बनाम Vs. Airmid Aviation Services Limited, M-62 & 63, First Floor, Connaught Place, New Delhi -110 001. Pan:Aagca-4214-K ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Smt. Shailja Rai ""तवाद" "वारा/Respondent By : S/Shri K.Gopal & Om Kandalkar सुनवाई क" "त"थ/ Date Of Hearing : 14/02/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 17/02/2023 आदेश/ Order

For Appellant: Smt. Shailja RaiFor Respondent: S/Shri K.Gopal & Om Kandalkar

Section 132Section 153CSection 69Section 69A

…आयकर अपील"य अ"धकरण मुंबई पीठ “ए ”, मुंबई पीठ "ी "वकास अव"थी, "या"यक सद"य एवं "ी भगीरथ माल "बयानी, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ A ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं. 98/मुं/ 2022 ("न.व. 2011-12) आअसं. 102/मुं/ 2022 ("न.व. 2017-18) आअसं. 1426/मुं/ 2022 ("न.व. 2015-16) Dy. Commissioner of Income Tax, Central Circle – 6(4), Room No.1925, 19th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ" /Appellant बनाम Vs. Airmid Aviation Services Limited, M-62 & 63, First Floor, Connaught Place, New…

Dy.CIT Cent. Cir 6(4), Mumbai vs. Airmid Aviation Services Ltd, Mumbai

In the result, appeal by the Revenue is dismissed

ITA 102/MUM/2022[2017-18]Status: DisposedITAT Mumbai17 Feb 2023AY 2017-18

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 98/मुं/ 2022 ("न.व. 2011-12) आअसं. 102/मुं/ 2022 ("न.व. 2017-18) आअसं. 1426/मुं/ 2022 ("न.व. 2015-16) Dy. Commissioner Of Income Tax, Central Circle – 6(4), Room No.1925, 19Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ" /Appellant बनाम Vs. Airmid Aviation Services Limited, M-62 & 63, First Floor, Connaught Place, New Delhi -110 001. Pan:Aagca-4214-K ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Smt. Shailja Rai ""तवाद" "वारा/Respondent By : S/Shri K.Gopal & Om Kandalkar सुनवाई क" "त"थ/ Date Of Hearing : 14/02/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 17/02/2023 आदेश/ Order

For Appellant: Smt. Shailja RaiFor Respondent: S/Shri K.Gopal & Om Kandalkar

Section 132Section 153CSection 69Section 69A

…आयकर अपील"य अ"धकरण मुंबई पीठ “ए ”, मुंबई पीठ "ी "वकास अव"थी, "या"यक सद"य एवं "ी भगीरथ माल "बयानी, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ A ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं. 98/मुं/ 2022 ("न.व. 2011-12) आअसं. 102/मुं/ 2022 ("न.व. 2017-18) आअसं. 1426/मुं/ 2022 ("न.व. 2015-16) Dy. Commissioner of Income Tax, Central Circle – 6(4), Room No.1925, 19th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ" /Appellant बनाम Vs. Airmid Aviation Services Limited, M-62 & 63, First Floor, Connaught Place, New…

DCIT-CC 3(2), Mumbai vs. Aniruddha N Malpani, Mumbai

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

ITA 4124/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro Rai a/wFor Respondent: Shri R.S. Srivastav

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3922/Mum./2019 (Assessment Year : 2015–16) Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar Shahid Bhagat Singh Road ……………. Appellant Near Colaba Bus Station Mumbai 400 005 PAN – AAHPM0693E v/s Dy. Commissioner of Income Tax …………….Respondent Central Circle–3(2), Mumbai ITA no.4118/Mum./2019 (Assessment Year : 2015–16) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–3(2), Mumbai v/s Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar ……………

DCIT-CC3(2), Mumbai vs. Anjali A Malpani, Mumbai

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

ITA 4118/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro Rai a/wFor Respondent: Shri R.S. Srivastav

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3922/Mum./2019 (Assessment Year : 2015–16) Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar Shahid Bhagat Singh Road ……………. Appellant Near Colaba Bus Station Mumbai 400 005 PAN – AAHPM0693E v/s Dy. Commissioner of Income Tax …………….Respondent Central Circle–3(2), Mumbai ITA no.4118/Mum./2019 (Assessment Year : 2015–16) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–3(2), Mumbai v/s Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar ……………

Aniruddha N. Malpani, Mumbai vs. DCIT- CC - 3 (2), Mumbai

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

ITA 3929/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro Rai a/wFor Respondent: Shri R.S. Srivastav

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3922/Mum./2019 (Assessment Year : 2015–16) Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar Shahid Bhagat Singh Road ……………. Appellant Near Colaba Bus Station Mumbai 400 005 PAN – AAHPM0693E v/s Dy. Commissioner of Income Tax …………….Respondent Central Circle–3(2), Mumbai ITA no.4118/Mum./2019 (Assessment Year : 2015–16) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–3(2), Mumbai v/s Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar ……………

Anjali A. Malpani, Mumbai vs. DCIT- CC- 3(2), Mumbai

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

ITA 3922/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro Rai a/wFor Respondent: Shri R.S. Srivastav

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3922/Mum./2019 (Assessment Year : 2015–16) Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar Shahid Bhagat Singh Road ……………. Appellant Near Colaba Bus Station Mumbai 400 005 PAN – AAHPM0693E v/s Dy. Commissioner of Income Tax …………….Respondent Central Circle–3(2), Mumbai ITA no.4118/Mum./2019 (Assessment Year : 2015–16) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–3(2), Mumbai v/s Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar ……………