CIT v. Anil Kumar Bhatia

352 ITR 493High Court2013#120 most cited

What is CIT v. Anil Kumar Bhatia authority for?

Section 153A can be invoked to reassess income for all years under consideration prior to a search, even if returns for those years were processed under Section 143(1)(a). The Assessing Officer has the power to reassess total income in such cases without fetters.

537

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v Anil Kumar Bhatia · section 153A · section 143(1)(a) · search assessment · reassessment · assessment procedure · undisclosed income · search and seizure · Delhi High Court · taxability after search

Also reported as

24 Taxmann.com 98211 Taxmann 453

Sections most often in play

Section 132Section 148Section 153ASection 143(3)Section 147Section 139(1)Section 143(1)Section 69A
Read the full judgment

Issues it is cited on

section 153aofcasus omissussection 153(1)(a)section 153(1)sanctioning authoritysection 153a(1)(b)section 153a(1)non application of mindsection 153bsection 132asearch assessmentsection 132(1)

Judgments citing CIT v. Anil Kumar Bhatia

ACIT, Central Circle- 30, New Delhi vs. Parkash Industries Ltd, Hisar

ITA 4040/DEL/2017[2008-09]Status: DisposedITAT Delhi18 Jun 2021AY 2008-09

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…sments for both the searches as the material found for each search was to be used by making consequent assessments under section 153A of the Act. 13. To support his contention the AR also relied on the following judgements: a. CIT v. Anil Kumar Bhatia [2013] 352 ITR 493 (Delhi) “Under the provisions of section 153A, the Assessing Officer is bound to issue notice to theassessee to furnish returns for each assessment year falling within the six assessment yearsimmediately preceding the assessment year relevant to the previous year in which the search orrequisition was made. Another important feature of this sectio…

ACIT, Central Circle- 30, New Delhi vs. Prakash Industries Ltd., Hisar

ITA 4039/DEL/2017[2007-08]Status: DisposedITAT Delhi18 Jun 2021AY 2007-08

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…sments for both the searches as the material found for each search was to be used by making consequent assessments under section 153A of the Act. 13. To support his contention the AR also relied on the following judgements: a. CIT v. Anil Kumar Bhatia [2013] 352 ITR 493 (Delhi) “Under the provisions of section 153A, the Assessing Officer is bound to issue notice to theassessee to furnish returns for each assessment year falling within the six assessment yearsimmediately preceding the assessment year relevant to the previous year in which the search orrequisition was made. Another important feature of this sectio…

DCIT, New Delhi vs. M/S. Madhvilata Granite (India) Pvt. Ltd., Mumbai

In the result Revenue’s appeals are dismissed

ITA 287/DEL/2015[2011-12]Status: DisposedITAT Delhi11 May 2021AY 2011-12

Bench: Shr Amit Shuklaa N D Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh JoshiFor Respondent: Ms. Pramita M. Biswas
Section 127Section 132Section 143(3)Section 153CSection 68

…1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHR AMIT SHUKLA, JUDICIAL MEMBER A N D SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 286 & 287/Del/2015 (Assessment Years: 2010-11 & 2011-12) DCIT, M/s. Madhvilata Granite Vs. (India) Pvt. Ltd., Central Circle – 31, 11–12, Ambika Mills Compound, Senapati Bapat New Delhi. Marg, Mahalaxmi, Mumbai – 400 013 PAN: AAECM9923F (Appellant) Respondent) Assessee by : Shri Rakesh Joshi, C.A.; Department by : Ms. Pramita M. Biswas [CIT] – DR; Date of Hearing 8/04/2021 Date of pronouncement 11/05/2021 O R D E R PER AMIT SH…

DCIT, New Delhi vs. M/S. Madhvilata Granite (India) Pvt. Ltd., Mumbai

In the result Revenue’s appeals are dismissed

ITA 286/DEL/2015[2010-11]Status: DisposedITAT Delhi11 May 2021AY 2010-11

Bench: Shr Amit Shuklaa N D Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh JoshiFor Respondent: Ms. Pramita M. Biswas
Section 127Section 132Section 143(3)Section 153CSection 68

…1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHR AMIT SHUKLA, JUDICIAL MEMBER A N D SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 286 & 287/Del/2015 (Assessment Years: 2010-11 & 2011-12) DCIT, M/s. Madhvilata Granite Vs. (India) Pvt. Ltd., Central Circle – 31, 11–12, Ambika Mills Compound, Senapati Bapat New Delhi. Marg, Mahalaxmi, Mumbai – 400 013 PAN: AAECM9923F (Appellant) Respondent) Assessee by : Shri Rakesh Joshi, C.A.; Department by : Ms. Pramita M. Biswas [CIT] – DR; Date of Hearing 8/04/2021 Date of pronouncement 11/05/2021 O R D E R PER AMIT SH…

M/S Sinnar Thermal Power Ltd(Formerly Rattanindia Nasik Power Ltd), Delhi vs. Dy CIT CC 6 (4), Mumbai

ITA 252/MUM/2020[2016-17]Status: DisposedITAT Mumbai05 May 2021AY 2016-17
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI MAHAVIR SINGH, VP & SHRI M.BALAGANESH, AM ITA No.252/Mum/2020 (Assessment Year :2016-17) M/s. Sinnar Thermal Power Vs. Dy. CIT CC 6(4) 19th Floor, Ltd., (Formerly Rattan India Nasik Power Ltd, Air India Building A-150-151, Ground Floor Mumbai – 400 021 K.H.No.407A Block Mahipalpur Extension New Delhi PAN/GIR No.AABCI6188D (Appellant) .. (Respondent) ITA No.69/Mum/2020 (Assessment Year: 2012-13) ITA No.71/Mum/2020 (Assessment Year: 2015-16) & Dy. CIT CC 6(4) Vs. M/s. Sinnar Thermal Power Ltd., 19th Floor, (Formerly Rattan India Nasik Air India…

Reena A Ajmera, Mumbai vs. DCIT CC 2(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 982/MUM/2020[2011-12]Status: DisposedITAT Mumbai09 Feb 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Blereena A. Ajmera V. Dcit, Central Circle – 2(2) 4Th Floor, Ajmera House Room No. 806, 8Th Floor Pathakwadi, L.T. Marg Old. Cgo Building Mumbai - 400002 Maharshi Karve Road Mumbai Pan: Aagpa6019D (Appellant) (Respondent) Ms. Dinkle Hariya Assessee By : Department By Shri Sanjay J. Sethi

For Appellant: Department by Shri Sanjay J. Sethi
Section 143(1)Section 143(2)Section 153ASection 68Section 69

…Supreme Court which is reported in 96 taxmann.com 468 (SC). (ii). CIT v. Gurinder Singh Bawa [386 ITR 483 (BOM)] (iii). CIT v. Kabul Chawla [380 ITR 573 (Del)] (iv). CIT v. Continental Warehousing Corporation [374 ITR 645 (BOM)] (v). CIT v. Anil Kumar Bhatia [352 ITR 493 (Del)] (vi). Brij Bhushan Singal & Ors v. ACIT in ITA.Nos. 1412 to 141/Del/18 order dated 31.10.2018 (vii). Shri Sanjay and Smt. Aarti Singal v. DCIT in ITA.Nos. 706, 707, 709/Chd/18, order dated 07.02.2020. 8. Ld. DR vehemently supported the orders of the authorities below. 6 Reena A. Ajmera 9. Heard rival submissions, perused the orders of the…

The Deputy Commissioner of Income Tax, Central Circle-1, Gutnur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 207/VIZ/2020[2016-17]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2016-17

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…ant Commissioner of Income-tax, Central Circle-2(2), Chennai v, RPD Earth Movers (P.) Ltd. 4. The following are some land mark decisions on the scope of assessments u/s 153A with reference to used of incriminating material : i) CIT Vs Anil Kumar Bhatia [2013] 352 ITR 493 J) CIT Vs. Chetan Des Lachman Das[2012] 25 taxmann.com 227 k) CIT Vs. Lanch constructions [2016] 237 Taxman 728 (kar) l) CIT V Kabul Chawla [2015J 380 ITR 573 On going through the appellant’s submissions, case laws cited above and the other documents filed, I am of the opinion that the addition made in the unabated assessment for the assessment y…

The Deputy Commissioner of Income Tax, Central Circle-1, Gutnur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 206/VIZ/2020[2015-16]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2015-16

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…ant Commissioner of Income-tax, Central Circle-2(2), Chennai v, RPD Earth Movers (P.) Ltd. 4. The following are some land mark decisions on the scope of assessments u/s 153A with reference to used of incriminating material : i) CIT Vs Anil Kumar Bhatia [2013] 352 ITR 493 J) CIT Vs. Chetan Des Lachman Das[2012] 25 taxmann.com 227 k) CIT Vs. Lanch constructions [2016] 237 Taxman 728 (kar) l) CIT V Kabul Chawla [2015J 380 ITR 573 On going through the appellant’s submissions, case laws cited above and the other documents filed, I am of the opinion that the addition made in the unabated assessment for the assessment y…

The Deputy Commissioner of Income Tax, Central Circle-1, Guntur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 205/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2014-15

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…ant Commissioner of Income-tax, Central Circle-2(2), Chennai v, RPD Earth Movers (P.) Ltd. 4. The following are some land mark decisions on the scope of assessments u/s 153A with reference to used of incriminating material : i) CIT Vs Anil Kumar Bhatia [2013] 352 ITR 493 J) CIT Vs. Chetan Des Lachman Das[2012] 25 taxmann.com 227 k) CIT Vs. Lanch constructions [2016] 237 Taxman 728 (kar) l) CIT V Kabul Chawla [2015J 380 ITR 573 On going through the appellant’s submissions, case laws cited above and the other documents filed, I am of the opinion that the addition made in the unabated assessment for the assessment y…

The Deputy Commissioner of Income Tax, Central Circle-1, Gutnur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 204/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2013-14

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…ant Commissioner of Income-tax, Central Circle-2(2), Chennai v, RPD Earth Movers (P.) Ltd. 4. The following are some land mark decisions on the scope of assessments u/s 153A with reference to used of incriminating material : i) CIT Vs Anil Kumar Bhatia [2013] 352 ITR 493 J) CIT Vs. Chetan Des Lachman Das[2012] 25 taxmann.com 227 k) CIT Vs. Lanch constructions [2016] 237 Taxman 728 (kar) l) CIT V Kabul Chawla [2015J 380 ITR 573 On going through the appellant’s submissions, case laws cited above and the other documents filed, I am of the opinion that the addition made in the unabated assessment for the assessment y…

The Deputy Commissioner of Income Tax, Central Circle-1, Gutnur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 203/VIZ/2020[2012-13]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2012-13

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…ant Commissioner of Income-tax, Central Circle-2(2), Chennai v, RPD Earth Movers (P.) Ltd. 4. The following are some land mark decisions on the scope of assessments u/s 153A with reference to used of incriminating material : i) CIT Vs Anil Kumar Bhatia [2013] 352 ITR 493 J) CIT Vs. Chetan Des Lachman Das[2012] 25 taxmann.com 227 k) CIT Vs. Lanch constructions [2016] 237 Taxman 728 (kar) l) CIT V Kabul Chawla [2015J 380 ITR 573 On going through the appellant’s submissions, case laws cited above and the other documents filed, I am of the opinion that the addition made in the unabated assessment for the assessment y…

The Deputy Commissioner of Income Tax, Central Circle-1, Guntur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 202/VIZ/2020[2011-12]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2011-12

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…ant Commissioner of Income-tax, Central Circle-2(2), Chennai v, RPD Earth Movers (P.) Ltd. 4. The following are some land mark decisions on the scope of assessments u/s 153A with reference to used of incriminating material : i) CIT Vs Anil Kumar Bhatia [2013] 352 ITR 493 J) CIT Vs. Chetan Des Lachman Das[2012] 25 taxmann.com 227 k) CIT Vs. Lanch constructions [2016] 237 Taxman 728 (kar) l) CIT V Kabul Chawla [2015J 380 ITR 573 On going through the appellant’s submissions, case laws cited above and the other documents filed, I am of the opinion that the addition made in the unabated assessment for the assessment y…

ACIT, Circle, Panchkula vs. Shri Surinder Garg, Panchkula

ITA 1498/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh26 Nov 2020AY 2010-11

Bench: Us:

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Sandip Dahiya, CIT
Section 132(1)Section 153ASection 2(22)(e)

…awing support from the judgment of the Hon’ble High Court of Bombay in the case of Commissioner Of Income-tax Vs. Continental Warehousing Corporation (2015) 374 ITR 645 (Bom) and that of the Hon’ble High Court of Delhi in the case of CIT Vs. Anil Kumar Bhatia 352 ITR 493. In its aforesaid order the Tribunal had observed as under: "14. The undisputed facts in the present case are that on the date of search conducted on the assessee u/s 132 of the Act, i.e 17-03-2010, no assessment proceedings relating to the impugned year were pending. In fact the assessee had filed return filed u/s 139(1) of the Act on 29-06-200…

Indogreen International, New Delhi vs. DCIT, Central Circle, Noida

In the result, the appeal of the assessee is allowed

ITA 926/DEL/2019[2012-13]Status: DisposedITAT Delhi15 Oct 2020AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 926/Del/2019 : Asstt. Year : 2012-13 Indogreen International, Vs Dcit, C/O M/S Rra Taxindia, D-28, Central Circle, South Extension, Part-I, Noida-201301 New Delhi-110049 (Appellant) (Respondent) Pan No. Aacfi4218C Assessee By : Sh. Neel Kanth Khandelwal, Adv. Revenue By : Ms. Sunita Singh, Cit Dr Date Of Hearing: 02.09.2020 Date Of Pronouncement: 15.10.2020

For Appellant: Sh. Neel Kanth Khandelwal, AdvFor Respondent: Ms. Sunita Singh, CIT DR
Section 132Section 143(2)Section 153ASection 153DSection 68

…he following cases laws:  CIT Vs Raj Kumar Arora (2014) 367 ITR 517 (All.) 4 Indogreen International  CIT Vs Kesarwani Narda Bhandar Sahson Alld. ITA No. 270 of 2014 (All.)  CIT Vs St. Francis Clay Décor Tiles 385 ITR 624 (Ker.)  CIT Vs Anil Kumar Bhatia 352 ITR 493 (Del.)  Filatex India Ltd. Vs CIT 49 taxmann.com 465 (Del.) 7. We have considered the issue of validity of addition in the absence of incriminating material. As per the judgment of the Hon’ble Jurisdictional High Court of Delhi in the case of CIT Vs. Kabul Chawla 61 Taxman 412 wherein it was held that where no incriminating material were found…

Mahalaxmi Buildwell India Pvt. Ltd., Delhi vs. DCIT, Central Circle, Dehradun

In the result the appeal filed by the assessee for assessment year 2009-10 is partly allowed and the appeal for assessment year 2010-11 is allowed

ITA 2541/DEL/2019[2010-11]Status: DisposedITAT Delhi13 Oct 2020AY 2010-11

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.K. Chatterjee, Sr. DR
Section 153A

…ITR 517 and CIT vs. Kesarwani Zarda Bhandar Sahson Alld., ITA No.270 of 2014 and various other decisions decided the issue against the assessee. According to the CIT(A), as per the decision of Hon’ble Delhi High Court in the case of CIT vs. Anil Kumar Bhatia, 352 ITR 493, the jurisdiction of AO u/s 153A is to assess the total income for the year and not restricted to seized material. Post search reassessment in respect of all six years can be made even if original returns are already processed u/s 143(1)(a) and the AO has power u/s 153A to make assessment for all six years and compute total income of the assessee…

Mahalaxmi Buildwell India Pvt. Ltd., Delhi vs. DCIT, Central Circle, Dehradun

In the result the appeal filed by the assessee for assessment year 2009-10 is partly allowed and the appeal for assessment year 2010-11 is allowed

ITA 2540/DEL/2019[2009-10]Status: DisposedITAT Delhi13 Oct 2020AY 2009-10

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.K. Chatterjee, Sr. DR
Section 153A

…ITR 517 and CIT vs. Kesarwani Zarda Bhandar Sahson Alld., ITA No.270 of 2014 and various other decisions decided the issue against the assessee. According to the CIT(A), as per the decision of Hon’ble Delhi High Court in the case of CIT vs. Anil Kumar Bhatia, 352 ITR 493, the jurisdiction of AO u/s 153A is to assess the total income for the year and not restricted to seized material. Post search reassessment in respect of all six years can be made even if original returns are already processed u/s 143(1)(a) and the AO has power u/s 153A to make assessment for all six years and compute total income of the assessee…

Diageo Distilleries Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed on the

ITA 5165/DEL/2015[2009-10]Status: DisposedITAT Delhi27 May 2020AY 2009-10

Bench: Shri Amit Shukla & Shri M. Balaganesh

Section 132Section 153ASection 40

…at these grounds are purely legal ground challenging the validity of additions made within the scope of assessment framed u/s 153A/143(3) of the Act as per the law laid down by the Hon’ble Jurisdictional High Court in the case of CIT Vs. Kabul Chawla (2013) 352 ITR 493 (Del) & Pr. CIT Vs. Meeta Gutgutia (2018) 257 Taxman 441(SC). Since the additional ground is purely a legal ground and goes to the very root of the matter, therefore, the same is admitted, because does not require any investigation of facts. Diageo Distilleries Pvt. Ltd. Vs. DCIT/ I.T.A. Nos. 5163 to 5165/Del/2015/A.Ys.2007-08 to 2009-10 Page…

Diageo Distilleries Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed on the

ITA 5164/DEL/2015[2008-09]Status: DisposedITAT Delhi27 May 2020AY 2008-09

Bench: Shri Amit Shukla & Shri M. Balaganesh

Section 132Section 153ASection 40

…at these grounds are purely legal ground challenging the validity of additions made within the scope of assessment framed u/s 153A/143(3) of the Act as per the law laid down by the Hon’ble Jurisdictional High Court in the case of CIT Vs. Kabul Chawla (2013) 352 ITR 493 (Del) & Pr. CIT Vs. Meeta Gutgutia (2018) 257 Taxman 441(SC). Since the additional ground is purely a legal ground and goes to the very root of the matter, therefore, the same is admitted, because does not require any investigation of facts. Diageo Distilleries Pvt. Ltd. Vs. DCIT/ I.T.A. Nos. 5163 to 5165/Del/2015/A.Ys.2007-08 to 2009-10 Page…

Diageo Distilleries Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed on the

ITA 5163/DEL/2015[2007-08]Status: DisposedITAT Delhi27 May 2020AY 2007-08

Bench: Shri Amit Shukla & Shri M. Balaganesh

Section 132Section 153ASection 40

…at these grounds are purely legal ground challenging the validity of additions made within the scope of assessment framed u/s 153A/143(3) of the Act as per the law laid down by the Hon’ble Jurisdictional High Court in the case of CIT Vs. Kabul Chawla (2013) 352 ITR 493 (Del) & Pr. CIT Vs. Meeta Gutgutia (2018) 257 Taxman 441(SC). Since the additional ground is purely a legal ground and goes to the very root of the matter, therefore, the same is admitted, because does not require any investigation of facts. Diageo Distilleries Pvt. Ltd. Vs. DCIT/ I.T.A. Nos. 5163 to 5165/Del/2015/A.Ys.2007-08 to 2009-10 Page…

Sanjay Sawhney vs. Principal Commissioner of Income Tax

The appeal is allowed in the above terms

ITA/834/2019HC Delhi18 May 2020
Section 132Section 142(1)(ii)Section 153CSection 253(2)Section 260A

…ITA 834/2019 Page 1 of 45 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 25.09.2019 Pronounced on: 18.05.2020 + ITA 834/2019 SANJAY SAWHNEY ...... Appellant Through: Mr. S. Krishnan, Advocate. versus PRINCIPAL COMMISSIONER OF INCOME TAX ...... Respondent Through: Mr. Zoheb Hossain, Sr. Standing Counsel. CORAM: HON’BLE MR. JUSTICE VIPIN SANGHI HON’BLE MR. JUSTICE SANJEEV NARULA JUDGMENT 1. The present appeal under Section 2…