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 367,164 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

DCIT, Central Cirlce-2(1), Hyd, Hyderabad vs. Megha Engineering & Infrasturcture Ltd, Hyderabad

In the result, all the appeals of the revenue are dismissed

ITA 607/HYD/2016[2010-11]Status: DisposedITAT Hyderabad15 Feb 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 153ASection 2Section 80Section 80ISection 80l

…under section 153A would not result in any addition and the assessment passed earlier may have to be reiterated. In this regard, Hon'ble Rajasthan High Court referred to the decision of Hon'ble Delhi High Court in the case of CIT vs. Anil Kumar Bhatia (2013) 352 ITR 493 (Del.) wherein it was held that where an assessment order has already been passed either under section 143(1)(a) or 143(3), the A.O. is empowered to reopen those proceedings and re- assess the total income taking note of the undisclosed income, if any, un-earthed during the search. While highlighting these observations of the Hon'ble Delhi High C…

DCIT, Central Circle-2(1), Hyd, Hyderabad vs. Megha Engineering & Infrasturctures Limited, Hyd, Hyderabad

In the result, all the appeals of the revenue are dismissed

ITA 1375/HYD/2016[2014-15]Status: DisposedITAT Hyderabad15 Feb 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 153ASection 2Section 80Section 80ISection 80l

…under section 153A would not result in any addition and the assessment passed earlier may have to be reiterated. In this regard, Hon'ble Rajasthan High Court referred to the decision of Hon'ble Delhi High Court in the case of CIT vs. Anil Kumar Bhatia (2013) 352 ITR 493 (Del.) wherein it was held that where an assessment order has already been passed either under section 143(1)(a) or 143(3), the A.O. is empowered to reopen those proceedings and re- assess the total income taking note of the undisclosed income, if any, un-earthed during the search. While highlighting these observations of the Hon'ble Delhi High C…

Hydroair Tectonics (Pcd) Ltd, Navi Mumbai vs. DCIT Cen Cir 2(1), Mumbai

ITA 3949/MUM/2017[2005-06]Status: DisposedITAT Mumbai30 Jan 2019AY 2005-06

Bench: Shri Joginder Singh () & Shri G Manjunatha ()

Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI Before Shri JOGINDER SINGH (VICE PRESIDENT) AND Shri G MANJUNATHA (ACCOUNTANT MEMBER) ITA No 946/Mum/2016 - AY 2005-06 ITA No 947/Mum/2016 - AY 2008-09 ITA No 948/Mum/2016 - AY 2009-10 Rajkumari Singh vs Dy.CIT, Cent.Cir.8, Mumbai A-1201, Building No.2 12th Floor, Seawoods Estate NRI Complex, Nerul, Navi Mumbai PAN : AMJPS2625N APPELLANT RESPONDEDNT ITA No 847/Mum/2017 - AY 2008-09 Shri Harbhajan Singh vs Dy.CIT, Cent.Cir.8, Mumbai A-1201, Building No.2 12th Floor, Seawoods Estate NRI Complex, Nerul, Navi Mumbai PAN : AANPS8492B APPELLANT RESPONDE…

Rajkumari Singh, Navi Mumbai vs. DCIT Cen Cir 8, Mumbai

ITA 946/MUM/2016[2005-06]Status: DisposedITAT Mumbai30 Jan 2019AY 2005-06

Bench: Shri Joginder Singh () & Shri G Manjunatha ()

Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI Before Shri JOGINDER SINGH (VICE PRESIDENT) AND Shri G MANJUNATHA (ACCOUNTANT MEMBER) ITA No 946/Mum/2016 - AY 2005-06 ITA No 947/Mum/2016 - AY 2008-09 ITA No 948/Mum/2016 - AY 2009-10 Rajkumari Singh vs Dy.CIT, Cent.Cir.8, Mumbai A-1201, Building No.2 12th Floor, Seawoods Estate NRI Complex, Nerul, Navi Mumbai PAN : AMJPS2625N APPELLANT RESPONDEDNT ITA No 847/Mum/2017 - AY 2008-09 Shri Harbhajan Singh vs Dy.CIT, Cent.Cir.8, Mumbai A-1201, Building No.2 12th Floor, Seawoods Estate NRI Complex, Nerul, Navi Mumbai PAN : AANPS8492B APPELLANT RESPONDE…

DCIT, CC-4(1), Kolkata vs. M/S. Maan Capital Services Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1193/KOL/2017[2009-10]Status: DisposedITAT Kolkata07 Dec 2018AY 2009-10

Bench: Hon’Ble Shri S.S.Godara, Jm & Hon’Ble Shri M.Balaganesh, Am] I.T.A No. 1193/Kol/2017 Assessment Year : 2009-10 Dcit,Cc-4(1), Kolkata -Vs- M/S Maan Capital Services Pvt. Ltd. [Pan: Aaccm 0388 G] (Appellant) (Respondent)

For Appellant: Shri Radhey Shyam, CIT DRFor Respondent: Shri A.K. Tulsiyan, FCA
Section 132Section 132(4)Section 133(6)Section 133ASection 139(1)Section 143(3)Section 14ASection 153ASection 68

…d completed. Since no incriminating material was unearthed during the search, no additions could have been made to the income already assessed. 9.4. We find that the decision relied upon by the ld DR in the case of CIT vs Anil Kumar Bhatia reported in (2013) 352 ITR 493 (Del) does not in any manner advance the case of the revenue as admittedly the Hon’ble Delhi High Court in para 24 of its order had held as under:- 10 M/s Maan Capital Services Pvt. Ltd. A.Yr. 2009-10 “24. We are not concerned with a case where no incriminating material was found during the search conducted under section 132 of the Act. We, ther…

Smt. Nita Sethia, Kolkata vs. DCIT, Central Circle - 3(3), Kolkata

Appeal is allowed

ITA 1994/KOL/2018[2012-13]Status: DisposedITAT Kolkata30 Nov 2018AY 2012-13

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2012-13 Smt. Nita Sethia V/S. Dcit, Central Circle- 5, Janki Shah Road, 1St 3(3), 110, Shanti Pally, Floor, Hastings, Aayakar Bhavan, Kolkata-700022 Poorva, E.M. Bye Pass, [Pan No.Ajwps 8335 H] Nr. Ruby Hospital, Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S.M. Surana, Advocate अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, Cit-Dr ""यथ" क" ओर से/By Respondent 12-11-2018 सुनवाई क" तार"ख/Date Of Hearing 30-11-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For The Assessment Year 2012-13 Arises Against Commissioner Of Income Tax (Appeals)-21, Kolkata’S Order Dated 31.08.2018 Passed In Case No.930/Acit,Cc-3(3)/Cit(A)-21/Kol/2015-16, Involving Proceedings U/S 153A R.W.S.143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. The Assessee Raises Two Substantive Grounds In Her Instant Appeal. Her Former Legal Grievance Challenges Validity Of Sec. 153A Proceedings In Absence Of Any Incriminating Material Found Or Seized During The Course Of Search. This Follows Her Latter Substantive Ground On Merits That The Assessing Officer & The Cit(A) Have Erred In Law As Well As On Facts In Treating Long

Section 143(2)Section 153Section 153ASection 153CSection 68

…ethia Vs. DCIT, CC-3(3), Kol. Page 6 material was unearthed during the search, no additions could have been made to the income already assessed. 8.4. We find that the decision relied upon by the ld DR in the case of CIT vs Anil Kumar Bhatia reported in (2013) 352 ITR 493 (Del) does not in any manner advance the case of the revenue as admittedly the Hon’ble Delhi High Court in para 24 of its order had held as under:- “24. We are not concerned with a case where no incriminating material was found during the search conducted under section 132 of the Act. We, therefore, express no opinion as to whether Section 153A c…

Neeraj Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1485/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Oct 2018AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, Hon’ble Vice President and Sh. K. N. Chary, Judicial Member ITA No. 1412/Del/2018 : Asstt. Year : 2010-11 ITA No. 1413/Del/2018 : Asstt. Year : 2011-12 ITA No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs ACIT, W-29, Greater Kailash, Part-II, Central Circle-3, New Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AEFPS6298M ITA No. 1476/Del/2018 : Asstt. Year : 2010-11 ITA No. 1477/Del/2018 : Asstt. Year : 2011-12 ITA No. 1478/Del/2018 : Asstt. Year : 2012-13 Smt. Ritu Singal, Vs ACIT, W-29, Gre…

Uma Singal, New Delhi vs. ACIT, Centrl Circle-3, New Delhi

ITA 1482/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Oct 2018AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, Hon’ble Vice President and Sh. K. N. Chary, Judicial Member ITA No. 1412/Del/2018 : Asstt. Year : 2010-11 ITA No. 1413/Del/2018 : Asstt. Year : 2011-12 ITA No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs ACIT, W-29, Greater Kailash, Part-II, Central Circle-3, New Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AEFPS6298M ITA No. 1476/Del/2018 : Asstt. Year : 2010-11 ITA No. 1477/Del/2018 : Asstt. Year : 2011-12 ITA No. 1478/Del/2018 : Asstt. Year : 2012-13 Smt. Ritu Singal, Vs ACIT, W-29, Gre…

Ritu Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1476/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Oct 2018AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, Hon’ble Vice President and Sh. K. N. Chary, Judicial Member ITA No. 1412/Del/2018 : Asstt. Year : 2010-11 ITA No. 1413/Del/2018 : Asstt. Year : 2011-12 ITA No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs ACIT, W-29, Greater Kailash, Part-II, Central Circle-3, New Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AEFPS6298M ITA No. 1476/Del/2018 : Asstt. Year : 2010-11 ITA No. 1477/Del/2018 : Asstt. Year : 2011-12 ITA No. 1478/Del/2018 : Asstt. Year : 2012-13 Smt. Ritu Singal, Vs ACIT, W-29, Gre…

Brij Bhushan Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1414/DEL/2018[2012-13]Status: DisposedITAT Delhi31 Oct 2018AY 2012-13

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, Hon’ble Vice President and Sh. K. N. Chary, Judicial Member ITA No. 1412/Del/2018 : Asstt. Year : 2010-11 ITA No. 1413/Del/2018 : Asstt. Year : 2011-12 ITA No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs ACIT, W-29, Greater Kailash, Part-II, Central Circle-3, New Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AEFPS6298M ITA No. 1476/Del/2018 : Asstt. Year : 2010-11 ITA No. 1477/Del/2018 : Asstt. Year : 2011-12 ITA No. 1478/Del/2018 : Asstt. Year : 2012-13 Smt. Ritu Singal, Vs ACIT, W-29, Gre…

Brij Bhushan Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1413/DEL/2018[2011-12]Status: DisposedITAT Delhi31 Oct 2018AY 2011-12

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, Hon’ble Vice President and Sh. K. N. Chary, Judicial Member ITA No. 1412/Del/2018 : Asstt. Year : 2010-11 ITA No. 1413/Del/2018 : Asstt. Year : 2011-12 ITA No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs ACIT, W-29, Greater Kailash, Part-II, Central Circle-3, New Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AEFPS6298M ITA No. 1476/Del/2018 : Asstt. Year : 2010-11 ITA No. 1477/Del/2018 : Asstt. Year : 2011-12 ITA No. 1478/Del/2018 : Asstt. Year : 2012-13 Smt. Ritu Singal, Vs ACIT, W-29, Gre…

Brij Bhushan Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1412/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Oct 2018AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, Hon’ble Vice President and Sh. K. N. Chary, Judicial Member ITA No. 1412/Del/2018 : Asstt. Year : 2010-11 ITA No. 1413/Del/2018 : Asstt. Year : 2011-12 ITA No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs ACIT, W-29, Greater Kailash, Part-II, Central Circle-3, New Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AEFPS6298M ITA No. 1476/Del/2018 : Asstt. Year : 2010-11 ITA No. 1477/Del/2018 : Asstt. Year : 2011-12 ITA No. 1478/Del/2018 : Asstt. Year : 2012-13 Smt. Ritu Singal, Vs ACIT, W-29, Gre…

Mahugun India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal of the Assessee is partly allowed

ITA 2817/DEL/2012[2003-04]Status: DisposedITAT Delhi09 Oct 2018AY 2003-04

Bench: Shri Sudhanshu Srivastava & Shri Anandee Nath Misshra

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Ms. Shefali Swaroop, CIT (DR)
Section 132Section 139Section 142Section 143(1)Section 143(2)Section 153ASection 276DSection 37(1)Section 43Section 43B

…284 ITR 323 (SC)/2006-TIO:-198-SC-IT. iv. National Thermal Power Company Ltd. vs. CIT [1998] 229 ITR 383 v. GKN Driveshafts (India) Ltd. vs. Income-tax Officer [2002] 125 Taxman 963 (SC) vi. Filatex India Ltd. (2014-TIOL-1325-HC-DEL-IT) vii. Anil Kumar Bhatia 24 Taxmann.com 98 viii. Indu Lata Rangwala 2016-TIOL-967-HC-DEL-IT ix. E.N. Gopakumar vs. CIT (Central) [2016] 75 taxmann.com 215 (Kerala) x. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 64 taxmann.com 34 (SC) xi. CIT vs. Chetan Das Lachman Das [2012] 25 taxmann. Page 11 of 23 ITA No.-2817/Del/2012. (4.1) We have heard both sides carefully…

DCIT, New Delhi vs. M/S. Landcraft Developers Pvt. Ltd., Delhi

In the result, the appeal of the Revenue is dismissed

ITA 459/DEL/2016[2009-10]Status: DisposedITAT Delhi03 Oct 2018AY 2009-10

Bench: Shri N. K. Saini & Ms Suchitra Kambledcit Vs Landcraft Developers Pvt. Central Circle-18, Room No. 327, Ltd. 309, 3Rd Floor, Plot No. 3Rd Floor, Ara Centre, E-2, 13, Parmesh Corporate Jhandewalan Extn. Towers Community Centre, New Delhi Karkardooma, Delhi Aabcl1391F (Appellant) (Respondent)

Section 132Section 132(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER DCIT Vs Landcraft Developers Pvt. Central Circle-18, Room NO. 327, Ltd. 309, 3rd Floor, Plot No. 3rd Floor, ARA Centre, E-2, 13, Parmesh Corporate Jhandewalan Extn. Towers Community Centre, New Delhi Karkardooma, Delhi AABCL1391F (APPELLANT) (RESPONDENT) Appellant by Ms. Rachna Singh, CIT DR Respondent by Sh. Raj Kumar & Sh. Sumit Goel, CA’s Date of Hearing 28.08.2018 Date of Pronouncement 03.10.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the…

Shree Raj Exports P.Ltd, Mumbai vs. DCIT Cen Cir 12, Mumbai

In the result, the appeals of assessee are allowed

ITA 4027/MUM/2014[2008-09]Status: DisposedITAT Mumbai28 Sept 2018AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri K Gopal, ARFor Respondent: Shri DG Pansari, DR
Section 143(3)Section 153A

…" 8. Similarly, the CIT(A) also confirmed the assumption of jurisdiction by the AO for framing search assessment under section 153A r.w.s 143(3) of the Act by relying on the decision of Hon’ble Delhi High Court in the case of CIT vs. Anil Kumar Bhatia (2013) 352 ITR 493 (Del) and Tribunal’s decision in the case of Pratibha Industries in ITA No. 2197 to 2199/Mum/2008, ITA No. 2200 to 2201/Mum/2008 and ITA No. 2202/Mum/2008 vide order dated 19.12.2012 by observing as under: - “In the case of Pratibha Industries ITA 2197 to 2199/Mum/2008, ITA no 2200 2201/Mum/2008 and ITA no 2202/MumI2008 decided vide order dated…

Shree Raj Exports P.Ltd, Mumbai vs. DCIT Cen Cir 12, Mumbai

In the result, the appeals of assessee are allowed

ITA 4026/MUM/2014[2007-08]Status: DisposedITAT Mumbai28 Sept 2018AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri K Gopal, ARFor Respondent: Shri DG Pansari, DR
Section 143(3)Section 153A

…" 8. Similarly, the CIT(A) also confirmed the assumption of jurisdiction by the AO for framing search assessment under section 153A r.w.s 143(3) of the Act by relying on the decision of Hon’ble Delhi High Court in the case of CIT vs. Anil Kumar Bhatia (2013) 352 ITR 493 (Del) and Tribunal’s decision in the case of Pratibha Industries in ITA No. 2197 to 2199/Mum/2008, ITA No. 2200 to 2201/Mum/2008 and ITA No. 2202/Mum/2008 vide order dated 19.12.2012 by observing as under: - “In the case of Pratibha Industries ITA 2197 to 2199/Mum/2008, ITA no 2200 2201/Mum/2008 and ITA no 2202/MumI2008 decided vide order dated…

Shree Raj Exports P.Ltd, Mumbai vs. DCIT Cen Cir 12, Mumbai

In the result, the appeals of assessee are allowed

ITA 4025/MUM/2014[2006-07]Status: DisposedITAT Mumbai28 Sept 2018AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri K Gopal, ARFor Respondent: Shri DG Pansari, DR
Section 143(3)Section 153A

…" 8. Similarly, the CIT(A) also confirmed the assumption of jurisdiction by the AO for framing search assessment under section 153A r.w.s 143(3) of the Act by relying on the decision of Hon’ble Delhi High Court in the case of CIT vs. Anil Kumar Bhatia (2013) 352 ITR 493 (Del) and Tribunal’s decision in the case of Pratibha Industries in ITA No. 2197 to 2199/Mum/2008, ITA No. 2200 to 2201/Mum/2008 and ITA No. 2202/Mum/2008 vide order dated 19.12.2012 by observing as under: - “In the case of Pratibha Industries ITA 2197 to 2199/Mum/2008, ITA no 2200 2201/Mum/2008 and ITA no 2202/MumI2008 decided vide order dated…

Shree Raj Exports P.Ltd, Mumbai vs. DCIT Cen Cir 12, Mumbai

In the result, the appeals of assessee are allowed

ITA 4024/MUM/2014[2005-06]Status: DisposedITAT Mumbai28 Sept 2018AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri K Gopal, ARFor Respondent: Shri DG Pansari, DR
Section 143(3)Section 153A

…" 8. Similarly, the CIT(A) also confirmed the assumption of jurisdiction by the AO for framing search assessment under section 153A r.w.s 143(3) of the Act by relying on the decision of Hon’ble Delhi High Court in the case of CIT vs. Anil Kumar Bhatia (2013) 352 ITR 493 (Del) and Tribunal’s decision in the case of Pratibha Industries in ITA No. 2197 to 2199/Mum/2008, ITA No. 2200 to 2201/Mum/2008 and ITA No. 2202/Mum/2008 vide order dated 19.12.2012 by observing as under: - “In the case of Pratibha Industries ITA 2197 to 2199/Mum/2008, ITA no 2200 2201/Mum/2008 and ITA no 2202/MumI2008 decided vide order dated…

DCIT, CC-II, Chandigarh vs. M/S Chandigarh Developers Pvt. Ltd., Chandigarh

In the result, the appeal of the Revenue is

ITA 994/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh24 Sept 2018AY 2010-11

Bench: Ms.Diva Singh & Ms. Annapurna Guptathe D.C.I.T., Vs. M/S Chandigarh Developers Pvt. Ltd., Central Circle-Ii, Sco 49-50, Sector 26, Chandigarh. Chandigarh. Pan: Aadcc6359G (Appellant) (Respondent)

For Appellant: Shri Gulshan Raj, CIT DRFor Respondent: Shri Ashwani Kumar, CA
Section 132Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘A’, CHANDIGARH BEFORE MS.DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER The D.C.I.T., Vs. M/s Chandigarh Developers Pvt. Ltd., Central Circle-II, SCO 49-50, Sector 26, Chandigarh. Chandigarh. PAN: AADCC6359G (Appellant) (Respondent) Appellant by : Shri Gulshan Raj, CIT DR Respondent by : Shri Ashwani Kumar, CA Date of hearing : 09.08.2018 Date of Pronouncement : 24.09.2018 ORDER PER ANNAPURNA GUPTA, A.M.: The present appeal has been filed by the Revenue against the order of Commissioner of Income Tax(Appeals)- 3, Gurgaon [hereina…

Metbrass Plassim India Ltd., New Delhi vs. ACIT, Central Circle- 15, New Delhi

ITA 7532/DEL/2017[2013-14]Status: DisposedITAT Delhi17 Sept 2018AY 2013-14

Bench: Shri G.D. Agarwal & Shri K. Narasimha Charyassessment Year : 2014-15 M/S Versatile Datamatics (P) Ltd. Acit, Central Circle- 15, 25, Bazar Land, Bengali Market Vs. New Delhi. New Delhi 110001 Pan : Aabcv8793K (Appellant) (Respondent) Assessment Year : 2013-14 M/S Superior Calltech (P) Ltd., Acit, Central Circle- 15, 25, Bazar Lane, Bangali Market, Vs. New Delhi. New Delhi. Pan : Aakcs2341F (Appellant) (Respondent) Assessment Year : 2013-14 Metbrass Plassim India Ltd., Acit, Central Circle- 15, 25, Bazar Lane, Bangali Market, Vs. New Delhi. New Delhi. Pan : Aadcm9501A (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Adv. Shri Piyush Kumar Kamal, Ca Department By : Ms. Shefali Swaroop, Cit-Dr Date Of Hearing : 30-07-2018 Date Of Pronouncement : 17.09.2018 Per Bench: These Appeals Are By The Respective Assessees Challenging The Separate Orders Of The Cit(A)- Xxvi, New Delhi ( For Short “Ld. Cit(A)”) Relating To Assessment Year 2013-14. Since Both The Assessees Are Group Companies & The Impugned Assessment Had Arisen Pursuant To The Search & Seizure Operations Dated 28.3.2015 & Facts & Grounds Raised In This Appeal Are Similar, We Deem It Just & Convenient To Dispose Them Of By Way Of This Common Order.

For Appellant: Shri Gautam Jain, AdvFor Respondent: Ms. Shefali Swaroop, CIT-DR
Section 132Section 143(1)Section 153A

…sumption of jurisdiction u/s 153A is not in accordance with law. For a similar proposition of law, he also relied on the decisions reported in Pr.CIT vs. Lata Jain, 384 ITR 543 (Del); CIT v. Chetan Das Laxhman Das211 Taxman 61 (Del); CIT vs. Anil Kumar Bhatia 352 ITR 493 (Del); CIT vs. Kurele Paper Mills P. Ltd. dated 06.07.2015 380 ITR 571 (Del); CIT vs. MGF Automobiles Ltd 241 Taxman 440 (Del); Pr. CIT vs. Smt. Kusum Gupta ITA No.634/2015; Praveen Kumar Jolly W.P. (C) 8721/2014 & CM No.20052/2014; Pr. CIT vs. Mahesh Kumar IT Appeal No.810/2016; Pr. CIT vs. Ram Avtar Verma IT Appeal Nos.61 & 62/2017; and Pr. CIT…