What is Cargo Clearing Agency v. Jt. CIT authority for?

When a conflict arises between the assessment procedures for block periods (erstwhile Section 158BC) and normal reassessment provisions (Sections 147/148), the block period provisions prevail.

How many judgments cite Cargo Clearing Agency v. Jt. CIT?

28 judgments on BharatTax cite Cargo Clearing Agency v. Jt. CIT (307 ITR 1), spanning 2016 to 2024.

Which sections of the Income Tax Act does Cargo Clearing Agency v. Jt. CIT come up under?

It is most often cited in judgments turning on Section 132, Section 143(3), Section 147, Section 148, Section 153C, Section 143(1).

Cargo Clearing Agency v. Jt. CIT (307 ITR 1)

ACIT CIRCLE 46(1), CIVIC CENTRE, NEW DELHI vs. YOGESH GAMBHIR, DELHI

In the result, appeal of the Revenue is dismissed

ITA 3018/DEL/2023[2017-18]Status: DisposedITAT Delhi01 May 2024AY 2017-18

Bench: the Id. CIT(A)

Section 147Section 148Section 149Section 151Section 153Section 153ASection 153CSection 68

…is regard, he placed reliance on the following decisions to support his above contentions that no action under sec. 147 is permissible on the basis of material found in search:  ACIT vs. Arun Kapur - 140 TTJ 249 (Amritsar);  Cargo Clearing Agency vs. JC/T - 307 ITR 1(Guj);  Rajat Shubra Chatterji vs. ACIT, New Delhi ITA No. 2430/Del/2015 dated 20.5.2016. 7. On the contrary, Ld. DR relied upon the orders of the authorities below and has tried to justify the action of the Assessing Officer in initiating reopening proceedings. 8. I have heard both the parties and perused the records, especially the impugned order…

ADDL.CIT, SPECIAL RANGE-18, NEW DELHI vs. JAGANANTH HEMCHAND JAIN, NEW DELHI

In the result, the appeal of the Revenue as well as Cross Objection of the assessee is dismissed

ITA 7755/DEL/2018[2011-12]Status: DisposedITAT Delhi29 Feb 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

Section 143(3)Section 145(3)Section 147Section 148Section 148(2)Section 69C

…be faulted. 14.5 The decisions cited on behalf of the assessee are clearly distinguishable and do not raise any conflict with position of law narrated above. The decision rendered by the Gujarat High Court in the case of Cargo Clearing Agency vs. JCIT [2008] 307 ITR 1 (Guj) has I.T.A. Nos.7754 & 7755/Del/2018 18 CO Nos.15 & 16/Del/2023 been rendered under a different scheme for assessment of search cases i.e. with reference to block period regime. The Hon’ble Gujarat High Court also echoes that in case of conflict between the operation of erstwhile Section 158BC of the Act (pertaining to erstwhile assessment pr…

ADDL.CIT, SPECIAL RANGE-18, NEW DELHI vs. JAGANANTH HEMCHAND JAIN, NEW DELHI

In the result, the appeal of the Revenue as well as Cross Objection of the assessee is dismissed

ITA 7754/DEL/2018[2010-11]Status: DisposedITAT Delhi29 Feb 2024AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

Section 143(3)Section 145(3)Section 147Section 148Section 148(2)Section 69C

…be faulted. 14.5 The decisions cited on behalf of the assessee are clearly distinguishable and do not raise any conflict with position of law narrated above. The decision rendered by the Gujarat High Court in the case of Cargo Clearing Agency vs. JCIT [2008] 307 ITR 1 (Guj) has I.T.A. Nos.7754 & 7755/Del/2018 18 CO Nos.15 & 16/Del/2023 been rendered under a different scheme for assessment of search cases i.e. with reference to block period regime. The Hon’ble Gujarat High Court also echoes that in case of conflict between the operation of erstwhile Section 158BC of the Act (pertaining to erstwhile assessment pr…

DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(2), HYDERABAD vs. COASTAL PROJECTS PRIVATE LIMITED , HYDERABAD

In the result, the C.O. filed by the assessee is allowed in above terms

ITA 497/HYD/2019[2010-11]Status: DisposedITAT Hyderabad29 Mar 2022AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri H. SrinivasuluFor Respondent: Shri Rajendra Kumar

Section 143(3)Section 147Section 148Section 148(2)Section 153ASection 69

…89(Bom) (iii) Audhut Timblo and another 420 ITR 62(Bom) (iv) Smt.Mira Ananta Naik -183 Taxmann 40(Bom) PB-l to 58 (Caselaws) (v) Sunill<umar Jain 367 ITR 370 (chatisgharh) (vi) H.B. Stock Holdings Ltd-325 ITR 320 (Del) ; (vii) Cargo clearing Agency (Gujrat) 307 ITR 1 (Guj) (viii) Rajram and Brothers 274 ITR 122 (MP) I 7.2 It is stated in the reasons recorded that Trishul Vinimay (p) Ltd is into the business of share Trading :- 6 -: ITA No.. 497/Hyd/2019 and CO 16/H/2019 Coastal Projects Pvt. Ltd., Hyd. and on verification of the accounts of the said company, it is found that the appellant received a sum of Rs…

SHRI SHISH PAL SINGH,JALANHDHAR vs. INCOME TAX OFFICER, WARD 1(4) JALANDHAR

ITA 309/ASR/2017[2008-09]Status: DisposedITAT Amritsar28 Feb 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. Trilochan Singh PS Khalsa, Sr DR

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 153CSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 309/Asr/2017 Assessment Year: 2008-09 Shish Pal Singh, Vs. Income Tax Officer, S/o Sh. Assa Singh, Ward-1(4), Jalandhar Prop. M/s Imperial Furniture, Nakodar Road, Jalandhar [PAN: ABNPS 8286Q] (Appellant) (Respondent) Appellant by : Sh. J. S. Bhasin, Adv. Respondent by: Sh. Trilochan Singh PS Khalsa, Sr DR Date of Hearing: 14.02.2022 Date of Pronouncement: 28.02.2022 ORDER Per Anikesh Banerjee, JM: The aforesaid appeal has been filed by the asse…

SHRI ANAND NADIG ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(2)(1), BANGALORE

In the result, the appeals are partly allowed

ITA 578/BANG/2018[2009-10]Status: DisposedITAT Bangalore15 Nov 2021AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri R. Ramakrishnan, CAFor Respondent: Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru

Section 132Section 147Section 148Section 153ASection 153CSection 68Section 69

…e faulted. 14.5 The decisions cited on behalf of the assessee are clearly distinguishable and do not raise any conflict with position of law narrated above. The decision rendered by the Gujarat High Court in the case of Cargo Clearing Agency v. Jt. CIT [2008] 307 ITR 1 has been rendered under a different scheme for assessment of search cases i.e. with reference to block period regime. The Hon'ble Gujarat High Court also echoes that in case of conflict between the operation of erstwhile Section 158BC of the Act (pertaining to erstwhile assessment procedure in the case of third person under old scheme) and Section…

SHRI ANAND NADIG ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(2)(1), BANGALORE

In the result, the appeals are partly allowed

ITA 577/BANG/2018[2008-09]Status: DisposedITAT Bangalore15 Nov 2021AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri R. Ramakrishnan, CAFor Respondent: Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru

Section 132Section 147Section 148Section 153ASection 153CSection 68Section 69

…e faulted. 14.5 The decisions cited on behalf of the assessee are clearly distinguishable and do not raise any conflict with position of law narrated above. The decision rendered by the Gujarat High Court in the case of Cargo Clearing Agency v. Jt. CIT [2008] 307 ITR 1 has been rendered under a different scheme for assessment of search cases i.e. with reference to block period regime. The Hon'ble Gujarat High Court also echoes that in case of conflict between the operation of erstwhile Section 158BC of the Act (pertaining to erstwhile assessment procedure in the case of third person under old scheme) and Section…

SHRI ANAND NADIG ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(2)(1), BANGALORE

In the result, the appeals are partly allowed

ITA 576/BANG/2018[2006-07]Status: DisposedITAT Bangalore15 Nov 2021AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri R. Ramakrishnan, CAFor Respondent: Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru

Section 132Section 147Section 148Section 153ASection 153CSection 68Section 69

…e faulted. 14.5 The decisions cited on behalf of the assessee are clearly distinguishable and do not raise any conflict with position of law narrated above. The decision rendered by the Gujarat High Court in the case of Cargo Clearing Agency v. Jt. CIT [2008] 307 ITR 1 has been rendered under a different scheme for assessment of search cases i.e. with reference to block period regime. The Hon'ble Gujarat High Court also echoes that in case of conflict between the operation of erstwhile Section 158BC of the Act (pertaining to erstwhile assessment procedure in the case of third person under old scheme) and Section…

SHRI ANAND NADIG ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(2)(1), BANGALORE

In the result, the appeals are partly allowed

ITA 575/BANG/2018[2007-08]Status: DisposedITAT Bangalore15 Nov 2021AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri R. Ramakrishnan, CAFor Respondent: Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru

Section 132Section 147Section 148Section 153ASection 153CSection 68Section 69

…e faulted. 14.5 The decisions cited on behalf of the assessee are clearly distinguishable and do not raise any conflict with position of law narrated above. The decision rendered by the Gujarat High Court in the case of Cargo Clearing Agency v. Jt. CIT [2008] 307 ITR 1 has been rendered under a different scheme for assessment of search cases i.e. with reference to block period regime. The Hon'ble Gujarat High Court also echoes that in case of conflict between the operation of erstwhile Section 158BC of the Act (pertaining to erstwhile assessment procedure in the case of third person under old scheme) and Section…

ACIT, NEW DELHI vs. M/S. MAHARAJI EDUCATION TRUST, GHAZIABAD

The appeal are dismissed

ITA 5138/DEL/2016[2007-08]Status: DisposedITAT Delhi13 Oct 2021AY 2007-08

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Suresh Gupta, C. AFor Respondent: Ms. Paramita M. Biswas[CIT]–

Section 11Section 12ASection 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 68Section 69Section 69C

…153A of the Act. Thus, he submitted that the action of the Assessing Officer of invoking Section 147 of the Act is clear violation of Section 153A of the Act. For this proposition, he relied on following judicial precedents:- i. Cargo Clearing Agency vs. JCIT 307 ITR 1 (Guj); ii. Rajat Shubra Chatterji v. ACIT (ITA 2430/Del/2015) 47 CCH 0135; iii. ACIT v. Arun Kapur – 140 TTJ 249 (Amritsar); iv. Sangeeta Chhabravs ITO (ITA 1853/Del/2017 Dated 21.04.2017) ; v. G Koteswara Rao vs DCIT 64 Taxmann.com 159 (Viz Bench of ITAT); vi. Shri Navratan Kothari Vs ACIT(ITA 425/JP/2017 Dt 13.12.2017); vii. Sushil Gaur and…

THE DCIT, CENTRAL CIRCLE-1(3), AHMEDABAD vs. GANESH PLANTATIONS LTD., AHMEDABAD

In the result, appeal of the Revenue as well as cross appeal of the assessee is dismissed

ITA 2295/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad13 Apr 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

For Appellant: Ms. Nupur Shah alongwithFor Respondent: Shri L. P. Jain, Sr.D.R

Section 143Section 143(3)Section 147Section 148Section 68

…Ltd.) A.Y. 2011-12 - 15 - During the course of appeal hearing , the Authorized Representative relied upon the decision of the Hon'ble Jurisdictional Gujarat High Court in the case of Cargo Clearing Agency (Gujarat) vs. Joint Commissioner of Income-tax [2008] 307 ITR 1 (Guj) wherein, it has been held that" when one considers the entire scheme relating to the procedure for reassessment as laid down in the group of sections from sections 147 to section 153 of the Income-tax Act, 1961 and compares it with the special procedure for assessment of other persons as per section 153C r.w.s 153A of the Act, no jurisdiction…

GANESH PLANTATIONS LTD.,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(3), AHMEDABAD

In the result, appeal of the Revenue as well as cross appeal of the assessee is dismissed

ITA 2200/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad13 Apr 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

For Appellant: Ms. Nupur Shah alongwithFor Respondent: Shri L. P. Jain, Sr.D.R

Section 143Section 143(3)Section 147Section 148Section 68

…Ltd.) A.Y. 2011-12 - 15 - During the course of appeal hearing , the Authorized Representative relied upon the decision of the Hon'ble Jurisdictional Gujarat High Court in the case of Cargo Clearing Agency (Gujarat) vs. Joint Commissioner of Income-tax [2008] 307 ITR 1 (Guj) wherein, it has been held that" when one considers the entire scheme relating to the procedure for reassessment as laid down in the group of sections from sections 147 to section 153 of the Income-tax Act, 1961 and compares it with the special procedure for assessment of other persons as per section 153C r.w.s 153A of the Act, no jurisdiction…

O.P.YADAV,NEW DELHI vs. DCIT, CENTRAL CIRC LE-15, NEW DELHI

In the result, the appeal filed by the assessee is dismissed

ITA 5523/DEL/2018[2000-01]Status: DisposedITAT Delhi10 Sept 2020AY 2000-01

Bench: Shri H.S. Sidhu & Shri O.P. Kant

Section 133(6)Section 143(3)Section 144Section 147Section 148Section 158B

…ther argument that no notice under section 148 of the Act can be issue after completion of the block assessment proceedings. In support of his contention, he relied on the decision of the Hon’ble Gujarat High Court in the case of clearing Cargo Agency Vs JCIT 307 ITR 1 and the decision of Hon’ble Chattishgarh High Court in the case of ACIT Vs Sunil Kumar Jain, reported in 367 ITR 370. He also relied on the latest decision of the Tribunal in the case of Ishwar chand Mittal in ITA No. 8706/Del/2019 for assessment year 2011-12, wherein the Tribunal has followed above decisions of the Hon’ble High Courts. We find tha…

ISHWAR CHAND MITTAL,NEW DELHI vs. ACIT CENTRAL CIRCLE-25, NEW DELHI

In the result, the appeal filed by the assessee is allowed

ITA 8706/DEL/2019[2011-12]Status: DisposedITAT Delhi25 Aug 2020AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2011-12]

For Appellant: Sh. Gautam Jain, AdvocateFor Respondent: Sh. M. Barnwal, Sr. DR

Section 10Section 132Section 147Section 153Section 153ASection 68

…erify the same details on the strength of material which was already available on record. Duly considered and verified in the course of proceedings u/s. 153 A of the Act. Judgment of the Hon’ble Gujarat High Court in the case of Clearing Cargo Agency Vs. JCIT 307 ITR 1 (pages 31-52) is apt on the facts discussed here in above and the same read as under: 15. Coming back to the facts of the case, in the reasons recorded mentioned elsewhere the AO observed that income of Rs. 76.33 lacs has not been offered to tax in the return of income for A. Y.2011-12 whereas as mentioned elsewhere in all his return of income whi…

KUBER KHANPAN UDYOG PVT. LTD.,DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

In the result, both these appeals are partly allowed

ITA 580/DEL/2019[2011-12]Status: DisposedITAT Delhi22 Oct 2019AY 2011-12

Bench: Shri Kuldip Singh & Shri Prashant Maharishikuber Khanpan Udyog Pvt. Ltd, Vs. Acit, 1/8, West Patel Nagar, New Central Circle-30, Delhi New Delhi (Appellant) (Respondent) Kuber Food Products India Pvt. Vs. Acit, Ltd, Central Circle-30, C/O. Ravi Gupta, Advocate, E- New Delhi 6A, Kailash Colony, New Delhi (Appellant) (Respondent)

For Appellant: Shri PC Yadav, CAFor Respondent: Smt Naina Soin Kapil, Sr. DR

Section 147Section 153CSection 68

…e non obstantive and would override the provisions of section 147. a. ACIT Vs Aru Kapoor reported in 140 TTJ 249(Asr) b. Dr Rajat Saurabh Chaterji- Reported in 47 CCH 135(Del) c. Vikaram Munishwarlal Vs ITO reported in 50 CCH 133(Pune) d. Cargo Clearing case -307 ITR 1(Guj) e. V.n.Khandge Pune Bench copy of the decision is annexed in Decisions PB 16. In all above cases it has been held that where the provisions of section 153C are applicable, the AO is not justified in invoking the provisions of section 147 of the Act. Both provisions are different and mutually exclusive. Provisions of section 153C are non obstan…

KUBER FOOD PRODUCTS INDIA P.LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-30, NEW DELHI

In the result, both these appeals are partly allowed

ITA 322/DEL/2019[2011-12]Status: HeardITAT Delhi22 Oct 2019AY 2011-12

Bench: Shri Kuldip Singh & Shri Prashant Maharishikuber Khanpan Udyog Pvt. Ltd, Vs. Acit, 1/8, West Patel Nagar, New Central Circle-30, Delhi New Delhi (Appellant) (Respondent) Kuber Food Products India Pvt. Vs. Acit, Ltd, Central Circle-30, C/O. Ravi Gupta, Advocate, E- New Delhi 6A, Kailash Colony, New Delhi (Appellant) (Respondent)

For Appellant: Shri PC Yadav, CAFor Respondent: Smt Naina Soin Kapil, Sr. DR

Section 147Section 153CSection 68

…e non obstantive and would override the provisions of section 147. a. ACIT Vs Aru Kapoor reported in 140 TTJ 249(Asr) b. Dr Rajat Saurabh Chaterji- Reported in 47 CCH 135(Del) c. Vikaram Munishwarlal Vs ITO reported in 50 CCH 133(Pune) d. Cargo Clearing case -307 ITR 1(Guj) e. V.n.Khandge Pune Bench copy of the decision is annexed in Decisions PB 16. In all above cases it has been held that where the provisions of section 153C are applicable, the AO is not justified in invoking the provisions of section 147 of the Act. Both provisions are different and mutually exclusive. Provisions of section 153C are non obstan…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH, BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1784/BANG/2017[2011-12]Status: DisposedITAT Bangalore31 Jan 2019AY 2011-12

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)

Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

…. . . . . 14.5 The decisions cited on behalf of the assessee are clearly distinguishable and do not raise any conflict with position of law narrated above. The decision rendered by the Gujarat High Court in the case of Cargo Clearing Agency v. Jt. CIT [2008] 307 ITR 1 has been rendered under a different scheme for assessment of search cases i.e. with reference to block period regime. The Hon'ble Gujarat High Court also echoes that in case of conflict between the operation of erstwhile Section 158BC of the Act (pertaining to erstwhile assessment procedure in the case of third person under old scheme) and Section…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH , BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1783/BANG/2017[2009-10]Status: DisposedITAT Bangalore31 Jan 2019AY 2009-10

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)

Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

…. . . . . 14.5 The decisions cited on behalf of the assessee are clearly distinguishable and do not raise any conflict with position of law narrated above. The decision rendered by the Gujarat High Court in the case of Cargo Clearing Agency v. Jt. CIT [2008] 307 ITR 1 has been rendered under a different scheme for assessment of search cases i.e. with reference to block period regime. The Hon'ble Gujarat High Court also echoes that in case of conflict between the operation of erstwhile Section 158BC of the Act (pertaining to erstwhile assessment procedure in the case of third person under old scheme) and Section…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH, BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1782/BANG/2017[2008-09]Status: DisposedITAT Bangalore31 Jan 2019AY 2008-09

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)

Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

…. . . . . 14.5 The decisions cited on behalf of the assessee are clearly distinguishable and do not raise any conflict with position of law narrated above. The decision rendered by the Gujarat High Court in the case of Cargo Clearing Agency v. Jt. CIT [2008] 307 ITR 1 has been rendered under a different scheme for assessment of search cases i.e. with reference to block period regime. The Hon'ble Gujarat High Court also echoes that in case of conflict between the operation of erstwhile Section 158BC of the Act (pertaining to erstwhile assessment procedure in the case of third person under old scheme) and Section…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH, BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1781/BANG/2017[2007-08]Status: DisposedITAT Bangalore31 Jan 2019AY 2007-08

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)

Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

…. . . . . 14.5 The decisions cited on behalf of the assessee are clearly distinguishable and do not raise any conflict with position of law narrated above. The decision rendered by the Gujarat High Court in the case of Cargo Clearing Agency v. Jt. CIT [2008] 307 ITR 1 has been rendered under a different scheme for assessment of search cases i.e. with reference to block period regime. The Hon'ble Gujarat High Court also echoes that in case of conflict between the operation of erstwhile Section 158BC of the Act (pertaining to erstwhile assessment procedure in the case of third person under old scheme) and Section…

Cargo Clearing Agency v. Jt. CIT

What is Cargo Clearing Agency v. Jt. CIT authority for?

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing Cargo Clearing Agency v. Jt. CIT

ACIT CIRCLE 46(1), CIVIC CENTRE, NEW DELHI vs. YOGESH GAMBHIR, DELHI

ADDL.CIT, SPECIAL RANGE-18, NEW DELHI vs. JAGANANTH HEMCHAND JAIN, NEW DELHI

ADDL.CIT, SPECIAL RANGE-18, NEW DELHI vs. JAGANANTH HEMCHAND JAIN, NEW DELHI

DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(2), HYDERABAD vs. COASTAL PROJECTS PRIVATE LIMITED , HYDERABAD

SHRI SHISH PAL SINGH,JALANHDHAR vs. INCOME TAX OFFICER, WARD 1(4) JALANDHAR

SHRI ANAND NADIG ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(2)(1), BANGALORE

SHRI ANAND NADIG ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(2)(1), BANGALORE

SHRI ANAND NADIG ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(2)(1), BANGALORE

SHRI ANAND NADIG ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(2)(1), BANGALORE

ACIT, NEW DELHI vs. M/S. MAHARAJI EDUCATION TRUST, GHAZIABAD

THE DCIT, CENTRAL CIRCLE-1(3), AHMEDABAD vs. GANESH PLANTATIONS LTD., AHMEDABAD

GANESH PLANTATIONS LTD.,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(3), AHMEDABAD

O.P.YADAV,NEW DELHI vs. DCIT, CENTRAL CIRC LE-15, NEW DELHI

ISHWAR CHAND MITTAL,NEW DELHI vs. ACIT CENTRAL CIRCLE-25, NEW DELHI

KUBER KHANPAN UDYOG PVT. LTD.,DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

KUBER FOOD PRODUCTS INDIA P.LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-30, NEW DELHI

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH, BANGALORE

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH , BANGALORE

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH, BANGALORE

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH, BANGALORE