CIT v. Aar Pee Apartments (P) Ltd.

319 ITR 276High Court2009#5114 most cited

What is CIT v. Aar Pee Apartments (P) Ltd. authority for?

An appellate authority cannot re-characterize an addition made by the Assessing Officer under one section of the Act to another section without issuing a show cause notice. A reference to the Departmental Valuation Cell for determining investment in construction cannot be deemed to be without the authority of law.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. Aar Pee Apartments · Section 69C · Section 69B · show cause notice · Section 142A · DVO reference · investment in construction

Sections most often in play

Section 69ASection 142ASection 143(3)Section 153ASection 68Section 69BSection 115BBESection 132
Read the full judgment

Issues it is cited on

section 142asection 113bogus share capitalsection 38onus of proofreference to tporetrospective amendmentsection 158bbsource of sourceretraction of statementrejection of books of accountblock period

Judgments citing CIT v. Aar Pee Apartments (P) Ltd.

CIT vs. Ambience Hotels & Resorts Ltd

Appeals are dismissed

ITA - 581 / 2012HC Delhi05 Oct 2012

…s 142A to the Departmental Valuation Officer is not in accordance with law as Section 142A does not apply on section 69C and reliance was placed mainly on the decision of Hon’ble Delhi High Court in the case of CIT vs. AAR PEE Apartments Pvt. Ltd. (2009) 319 ITR 276 (Del). Secondly, the reference to DVO was challenged on the ground that no defect has been pointed out in the books of account which are regularly maintained by the assessee and are audited. Without pointing out any defects in the books of account no addition, whatsoever, could be made on account of difference in the cost of construction…

CIT vs. Ambience Developers & Infrastructure Pvt Ltd

ITA/195/2012HC Delhi27 Jul 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 132Section 142Section 142ASection 143(3)Section 145(3)Section 153A

…effect of Section 142-A and the power to make a reference to the DVO, in the context of value of expenditure, was considered by this Court, in another case involving a construction company, in Commissioner of Income-tax v. Aar Pee Apartments P. Ltd. (2009) 319 ITR 206, as follows: “It is clear from the reading of sub-section (1) of this provision that it enables the Assessing Officer to get the valuation done from the Valuation Officer in certain specific types of cases. These would be the cases wherein an estimate of the value of any investment referred to in section 69 or 69B or the value of any bu…

CIT vs. Ambience Developers & Infrastructure Pvt Ltd

ITA - 195 / 2012HC Delhi27 Jul 2012
Section 132Section 142Section 142ASection 143(3)Section 145(3)Section 153A

…effect of Section 142-A and the power to make a reference to the DVO, in the context of value of expenditure, was considered by this Court, in another case involving a construction company, in Commissioner of Income-tax v. Aar Pee Apartments P. Ltd. (2009) 319 ITR 206, as follows: “It is clear from the reading of sub-section (1) of this provision that it enables the Assessing Officer to get the valuation done from the Valuation Officer in certain specific types of cases. These would be the cases wherein an estimate of the value of any investment referred to in section 69 or 69B or the value of any bu…