Charchit Agrawal v. ACIT

129 TTJ 438Income Tax Appellate Tribunal#12102 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 139Section 147Section 148Section 153ASection 194CSection 80IASection 132Section 132A

Issues it is cited on

section 80ia(4)(i)section 2(45)settlement applicationsection 245dincome tax settlement commissionsection 80ia(4)infrastructure facilitydeduction under section 80iatax benefiteligible assesseesection 139(5)deduction u/s 80ia

Judgments citing Charchit Agrawal v. ACIT

DCIT-1(2)1, Mumbai. vs. Patil Construction and Infrastructure Ltd, Mumbai

In the result, all the three appeals filed by the revenue

ITA 4944/MUM/2024[2017-18]Status: DisposedITAT Mumbai14 Jan 2025AY 2017-18

Bench: Shri Sandeep Gosain, Hon'Ble & Ms. Padmavathy S., Hon'Bleι.Τ.Α. No.4940/Mum/2024

For Appellant: Mandar VaidyaFor Respondent: Shri Krishna Kumar, Sr. D/R
Section 801A

…आयकर अपीलीय अधिकरणन्यायपीठ, मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, HON'BLE JUDICIAL MEMBER & MS. PADMAVATHY S., HON'BLE ACCOUNTANT MEMBER Ι.Τ.Α. No.4940/Mum/2024 Assessment Year: 2014-15 DCIT -1(2)1, Mumbai Vs Patil Construction and Infrastructure Ltd. Flat No. 2, Swadhin Sadan C-Road, Churchgate Mumbai - 400021 [PAN: AAECM0806B] अपीलार्थी/ (Appellant) प्रत्यर्थी / (Respondent) Ι.Τ.Α. No. 4942/Mum/2024 Assessment Year: 2015-16 DCIT -1(2)1, Mumbai Vs Patil Construction and Infrastructure Ltd. Flat No. 2, Swadhin Sadan C-Road, Churchgate Mumbai - 400021 [PAN: AAE…

DCIT-1(2)1, Mumbai. vs. Patil Construction and Infrastructure Ltd, Mumbai

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

ITA 4942/MUM/2024[2015-16]Status: DisposedITAT Mumbai14 Jan 2025AY 2015-16

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

For Appellant: Mandar VaidyaFor Respondent: Shri Krishna Kumar, Sr. D/R
Section 801A

…| | | | आयकरअपीलीयअिधकरण"ायपीठ,मुंबई| IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, HON’BLE JUDICIAL MEMBER & MS. PADMAVATHY S., HON’BLE ACCOUNTANT MEMBER I.T.A. No.4940/Mum/2024 Assessment Year: 2014-15 DCIT -1(2)1, Mumbai Patil Construction and Vs Infrastructure Ltd. Flat No. 2, Swadhin Sadan C-Road, Churchgate Mumbai - 400021 [PAN: AAECM0806B] अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) I.T.A. No. 4942/Mum/2024 Assessment Year: 2015-16 DCIT -1(2)1, Mumbai Patil Construction and Infrastructure Ltd. Vs Flat No. 2, Swadhin Sadan C-Road, Churchgate Mumbai - 400021 [PAN: AAECM0…

DCIT-1(2)1, Mumbai vs. Patil Construction and Infrastructure Ltd, Mumbai

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

ITA 4940/MUM/2024[2014-15]Status: DisposedITAT Mumbai14 Jan 2025AY 2014-15

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

For Appellant: Mandar VaidyaFor Respondent: Shri Krishna Kumar, Sr. D/R
Section 801A

…| | | | आयकरअपीलीयअिधकरण"ायपीठ,मुंबई| IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, HON’BLE JUDICIAL MEMBER & MS. PADMAVATHY S., HON’BLE ACCOUNTANT MEMBER I.T.A. No.4940/Mum/2024 Assessment Year: 2014-15 DCIT -1(2)1, Mumbai Patil Construction and Vs Infrastructure Ltd. Flat No. 2, Swadhin Sadan C-Road, Churchgate Mumbai - 400021 [PAN: AAECM0806B] अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) I.T.A. No. 4942/Mum/2024 Assessment Year: 2015-16 DCIT -1(2)1, Mumbai Patil Construction and Infrastructure Ltd. Vs Flat No. 2, Swadhin Sadan C-Road, Churchgate Mumbai - 400021 [PAN: AAECM0…

Rajdeep Buildcon Pvt Ltd, Ahmednagar vs. Dy. Commissioner of Income Tax, Central Circle 1(2), Pune

In the result, the appeal filed by the assessee in ITA

ITA 469/PUN/2022[2013-14]Status: DisposedITAT Pune18 Sept 2024AY 2013-14

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ajay Kumar Keshari
Section 132Section 139Section 143(3)Section 14ASection 153A

…m in the return fled us. 1534 when no such claim was made in the original return of income has to be upheld. The grounds raised by the assessee are accordingly dismissed. 13. Such a claim was also considered by the Delhi ITAT in the case of Charchit Aggarwal (129 TTJ 438) and the hon'ble tribunal held as under: The original returns of income for the assessment years 2000-01 to 2005-06 were filed within the time allowed under section 139(1). The search under section 132 in the case of the assessee was carried out on 9-12-2005 and the assessee filed return of income in response to notice under section 1534 on 2-11-…

Rajdeep Buildcon Privat Limited, Ahmednagar vs. Dy. Commissioner of Income Tax, Central Circle 1(2), Pune

In the result, the appeal filed by the assessee in ITA

ITA 468/PUN/2022[2012-13]Status: DisposedITAT Pune18 Sept 2024AY 2012-13

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ajay Kumar Keshari
Section 132Section 139Section 143(3)Section 14ASection 153A

…m in the return fled us. 1534 when no such claim was made in the original return of income has to be upheld. The grounds raised by the assessee are accordingly dismissed. 13. Such a claim was also considered by the Delhi ITAT in the case of Charchit Aggarwal (129 TTJ 438) and the hon'ble tribunal held as under: The original returns of income for the assessment years 2000-01 to 2005-06 were filed within the time allowed under section 139(1). The search under section 132 in the case of the assessee was carried out on 9-12-2005 and the assessee filed return of income in response to notice under section 1534 on 2-11-…

Rajdeep Buildcom Private Limited, Ahmednagar vs. Deputy Commissioner of Income Tax, Central Circle - 1(2), Pune

In the result, the appeal filed by the assessee in ITA

ITA 467/PUN/2022[2011-12]Status: DisposedITAT Pune18 Sept 2024AY 2011-12

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ajay Kumar Keshari
Section 132Section 139Section 143(3)Section 14ASection 153A

…m in the return fled us. 1534 when no such claim was made in the original return of income has to be upheld. The grounds raised by the assessee are accordingly dismissed. 13. Such a claim was also considered by the Delhi ITAT in the case of Charchit Aggarwal (129 TTJ 438) and the hon'ble tribunal held as under: The original returns of income for the assessment years 2000-01 to 2005-06 were filed within the time allowed under section 139(1). The search under section 132 in the case of the assessee was carried out on 9-12-2005 and the assessee filed return of income in response to notice under section 1534 on 2-11-…

Shweta Avarsekar, Mumbai vs. Asst CIT Cen Cir 8(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 304/MUM/2017[2010-11]Status: DisposedITAT Mumbai04 May 2017AY 2010-11

Bench: Shri B.R. Baskaran (Am)

Section 139(1)Section 147Section 153Section 153ASection 54F

…is based on presumptions only. 5. However, the learned CIT(A) took the view that the assessee cannot make fresh claims in the return filed u/s. 153A of the Act and in this regard he placed reliance on the following case laws :- (a) Charchit Agarwal Vs. CIT (129 TTJ 438)(Del) (b) Genmal Kothari Vs. DCIT (139 ITD 297) Aggrieved by the order passed by the learned CIT(A) the assessee has filed this appeal before us. 6. We have heard the parties and perused the record. Presumption drawn by the Assessing Officer that the assessee also owns a property where she resides is according to learned AR not based on facts.…

M/S Kaushalya Infrastructure Development Co Ltd, Kolkata vs. D.C.I.T CC - Xviii, Kolkata

In the result, the appeals of the Assessee are dismissed

ITA 955/KOL/2013[2009-10]Status: DisposedITAT Kolkata28 Feb 2017AY 2009-10
Section 132ASection 133ASection 139(1)Section 143(2)Section 153ASection 35DSection 35D(1)

…return filed u/s 153A. However, it has judicially been held that all assessee cannot make a new claim u/s 153A if not made originally in the return filed u/s 139(1 ) of the Act. The reliance is placed on the decision in the case of Charchit Agarwal vs. DCIT, 129 TTJ 438 (Delhi) and Sun City Alloys P. Ltd vs. ACIT, 124 TTJ 674 (Jodhpur). In the case of Sun City Alloys, it is held that the proceedings u/s. 153A do not constitute de-novo assessment. The assessee is precluded from raising any fresh claim after expiration of time allowed to file revised return u/s. 139(5). Therefore, no fresh or revised claim can be…

Charchit Agrawal v. ACIT (129 TTJ 438) — Cited in 8 Judgments | BharatTax