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 366,470 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

M/S. Jakson Enterprises, New Delhi vs. ACIT, New Delhi

In the result, all the three appeals of the assessee are

ITA 6791/DEL/2013[2008-09]Status: DisposedITAT Delhi29 Jul 2016AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: - Shri Ved Jain, AdvFor Respondent: - Shri Sanjay Kumar, CIT- DR
Section 14ASection 153ASection 80

…ITA No. 4873/Del/2009 dt. 28.3.2013; v) ACIT vs. Asha Kataria - ITA No. 3105/Del/2011 dated 20.5.2013; vi) Sanjay Aggarwal vs. DCIT - ITA No. 3184/Del/2013 dt. 16.2.2014; vii) Jai Steel India vs. ACIT - 259 CTR 281 (Raj.); & viii) CIT vs. Anil Kumar Bhatia - 352 ITR 493 (Del.). 6 ix) Jakson Engineering Ltd. Vs. ACIT & Ors. ITA Nos. 349/Del/2013 (2005-06) to 2007-08) & ors. Order dated 11.04.2014. x) Raj Kumar Chawla Vs. ACIT ITA Nos. 1682/Del/2013 and ors. (A.Ys. 2004-05 & ors) order dated 17.02.2015. 8. Learned CIT DR on the other hand submitted that there is no need of finding of incriminating material during…

Gopal S. Pandith vs. DCIT

In the result, all the appeals of the assessee are partly allowed

ITA 1186/BANG/2013[2007-08]Status: DisposedITAT Bangalore27 Jul 2016AY 2007-08

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Shri Chandrashekar, AdvocateFor Respondent: Smt. Neera Malhotra, CIT (D.R)
Section 139Section 153Section 153ASection 153DSection 234Section 548

…ng Officer accepted the credit in the name of Mr. Sunil Patil and therefore in the absence of any seized material during the search, the addition is not warranted. He has relied upon the decision of Hon’ble Delhi High Court in the case of Anil Kumar Bhatia 352 ITR 493 (Del). 31. On the other hand, the learned Departmental Representative has relied upon the orders of the authorities below and submitted that this issue was not examined by the Assessing Officer while passing the order under Section 143(3) of the Act. 32. We have considered the rival submissions as well as the relevant material on record. The…

Govind Agarwal. HUF, Mumbai vs. ACIT Cen Cir 32, Mumbai

In the result, the appeals of the assessee’s are allowed in part, in terms indicated hereinabove, whereas the Revenue’s appeals are dismissed

ITA 826/MUM/2011[2004-05]Status: DisposedITAT Mumbai30 Jun 2016AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Sanjay Garg, Jm आयकर अपील सं./Ita No.4531,4566,876,877,878/Mum/2011 ("नधा"रण वष" / Assessment Years :2006-07, 2007-08, 2002-03, 2003-04 & 2005-06) Acit, Cc-32, Mumbai Vs. Manidevi Agarwal, 720, A- 1, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aakpa 4962 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.4528/Mum/2011 ("नधा"रण वष" / Assessment Years : 2007-08) Acit, Cc-32, Mumbai Vs. Shri Govind Agarwal, 701, A-1, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adopa 4038 K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.873,874/Mum/2011 ("नधा"रण वष" / Assessment Years : 2003-04 & 2004-05) Acit, Cc-32, Mumbai Vs. Shri Govind Agarwal(Huf), 720/A-5, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aiepa 3109 A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) 876,828,4566,4547,218/11 &957/13&Co203.13

Section 143(3)Section 14ASection 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘जी’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANJAY GARG, JM आयकर अपील सं./ITA No.4531,4566,876,877,878/Mum/2011 ("नधा"रण वष" / Assessment Years :2006-07, 2007-08, 2002-03, 2003-04 & 2005-06) ACIT, CC-32, Mumbai Vs. Manidevi Agarwal, 720, A- 1, Lok Bharti CHS Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAKPA 4962 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./ITA No.4528/Mum/2011 ("नधा"रण वष" / Assessment Years : 2007-08) ACIT, CC-32, Mumbai Vs. Shr…

Rajeev Behl, Delhi vs. DCIT, New Delhi

In the result, assessee’s appeals for AY 2007-08, 2008-09, 2009-10,

ITA 1931/DEL/2015[2012-13]Status: DisposedITAT Delhi29 Jun 2016AY 2012-13

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Kapil Goel AdvFor Respondent: Mrs. Nandita Kanchan CIT (DR)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI C.M. GARG : JUDICIAL MEMBER ITA nos. 1927 to 1931/Del/2015 Asstt. Yrs: 2007-08, 2008-09, 2009-10, 2010-11 & 2012-13 Rajeev Behl Vs. DCIT Central Circle-15, C/o Kapil Goel Adv. New Delhi. F-26/124 Sector 7 Rohini, Delhi-110085 PAN: AAMPB 3279 L ( Appellant ) (Respondent) Appellant by : Shri Kapil Goel Adv. Respondent by : Mrs. Nandita Kanchan CIT (DR) Date of hearing : 10/06/2016. Date of order : 29/06/2016. O R D E R PER S.V. MEHROTRA, A.M: These are assessee’s appeals against separate order…

Rajeev Behl, Delhi vs. DCIT, New Delhi

In the result, assessee’s appeals for AY 2007-08, 2008-09, 2009-10,

ITA 1930/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Jun 2016AY 2010-11

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Kapil Goel AdvFor Respondent: Mrs. Nandita Kanchan CIT (DR)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI C.M. GARG : JUDICIAL MEMBER ITA nos. 1927 to 1931/Del/2015 Asstt. Yrs: 2007-08, 2008-09, 2009-10, 2010-11 & 2012-13 Rajeev Behl Vs. DCIT Central Circle-15, C/o Kapil Goel Adv. New Delhi. F-26/124 Sector 7 Rohini, Delhi-110085 PAN: AAMPB 3279 L ( Appellant ) (Respondent) Appellant by : Shri Kapil Goel Adv. Respondent by : Mrs. Nandita Kanchan CIT (DR) Date of hearing : 10/06/2016. Date of order : 29/06/2016. O R D E R PER S.V. MEHROTRA, A.M: These are assessee’s appeals against separate order…

Rajeev Behl, Delhi vs. DCIT, New Delhi

In the result, assessee’s appeals for AY 2007-08, 2008-09, 2009-10,

ITA 1929/DEL/2015[2009-10]Status: DisposedITAT Delhi29 Jun 2016AY 2009-10

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Kapil Goel AdvFor Respondent: Mrs. Nandita Kanchan CIT (DR)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI C.M. GARG : JUDICIAL MEMBER ITA nos. 1927 to 1931/Del/2015 Asstt. Yrs: 2007-08, 2008-09, 2009-10, 2010-11 & 2012-13 Rajeev Behl Vs. DCIT Central Circle-15, C/o Kapil Goel Adv. New Delhi. F-26/124 Sector 7 Rohini, Delhi-110085 PAN: AAMPB 3279 L ( Appellant ) (Respondent) Appellant by : Shri Kapil Goel Adv. Respondent by : Mrs. Nandita Kanchan CIT (DR) Date of hearing : 10/06/2016. Date of order : 29/06/2016. O R D E R PER S.V. MEHROTRA, A.M: These are assessee’s appeals against separate order…

Rajeev Behl, Delhi vs. DCIT, New Delhi

In the result, assessee’s appeals for AY 2007-08, 2008-09, 2009-10,

ITA 1928/DEL/2015[2008-09]Status: DisposedITAT Delhi29 Jun 2016AY 2008-09

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Kapil Goel AdvFor Respondent: Mrs. Nandita Kanchan CIT (DR)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI C.M. GARG : JUDICIAL MEMBER ITA nos. 1927 to 1931/Del/2015 Asstt. Yrs: 2007-08, 2008-09, 2009-10, 2010-11 & 2012-13 Rajeev Behl Vs. DCIT Central Circle-15, C/o Kapil Goel Adv. New Delhi. F-26/124 Sector 7 Rohini, Delhi-110085 PAN: AAMPB 3279 L ( Appellant ) (Respondent) Appellant by : Shri Kapil Goel Adv. Respondent by : Mrs. Nandita Kanchan CIT (DR) Date of hearing : 10/06/2016. Date of order : 29/06/2016. O R D E R PER S.V. MEHROTRA, A.M: These are assessee’s appeals against separate order…

Rajeev Bhel, Delhi vs. DCIT, New Delhi

In the result, assessee’s appeals for AY 2007-08, 2008-09, 2009-10,

ITA 1927/DEL/2015[2007-08]Status: DisposedITAT Delhi29 Jun 2016AY 2007-08

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Kapil Goel AdvFor Respondent: Mrs. Nandita Kanchan CIT (DR)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI C.M. GARG : JUDICIAL MEMBER ITA nos. 1927 to 1931/Del/2015 Asstt. Yrs: 2007-08, 2008-09, 2009-10, 2010-11 & 2012-13 Rajeev Behl Vs. DCIT Central Circle-15, C/o Kapil Goel Adv. New Delhi. F-26/124 Sector 7 Rohini, Delhi-110085 PAN: AAMPB 3279 L ( Appellant ) (Respondent) Appellant by : Shri Kapil Goel Adv. Respondent by : Mrs. Nandita Kanchan CIT (DR) Date of hearing : 10/06/2016. Date of order : 29/06/2016. O R D E R PER S.V. MEHROTRA, A.M: These are assessee’s appeals against separate order…

M/S. Global Heritage Venture Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 3197/DEL/2013[2009-10]Status: DisposedITAT Delhi21 Jun 2016AY 2009-10

Bench: Shri J.S. Reddy & Shri Sudhanshu Srivastavai.T.A. No. 3197/Del/2013 Ay: 2009-10 Global Heritage Venture Ltd., Vs Dcit, (Formerly Known As M/S Krishna Central Circle-12, Buildwell & Developers Pvt. Ltd.), Ara Centre, 12, Ring Road, Lajpat Nagar-Iv, Jhandewalan Extension, Delhi. New Delhi. (Pan: Aacck9842K) (Appellant) (Respondent) Appellant By: Mr. Sudesh Garg, Adv. Respondent By: Shri A.K. Saroha, Cit Dr Date Of Hearing: 06.04.2016 Date Of Pronouncement: 21.06.2016

For Appellant: Mr. Sudesh Garg, AdvFor Respondent: Shri A.K. Saroha, CIT DR
Section 127Section 132Section 139Section 139(5)Section 142(1)Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C' NEW DELHI BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER I.T.A. No. 3197/Del/2013 AY: 2009-10 Global Heritage Venture Ltd., vs DCIT, (Formerly known as M/s Krishna Central Circle-12, Buildwell & Developers Pvt. Ltd.), ARA Centre, 12, Ring Road, Lajpat Nagar-IV, Jhandewalan Extension, Delhi. New Delhi. (PAN: AACCK9842K) (Appellant) (Respondent) Appellant by: Mr. Sudesh Garg, Adv. Respondent by: Shri A.K. Saroha, CIT DR Date of hearing: 06.04.2016 Date of pronouncement: 21.06.2016 ORDER PER SUDHANSHU SRIVASTA…

M/S. Lotus Buildtech Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee

ITA 5837/DEL/2013[2008-09]Status: DisposedITAT Delhi17 Jun 2016AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…ovisions of section 40A(3) of the Act r.w.r 6DD of the I.T. Rules, 1962 [hereinafter ‘the Rules’ for short]. 6. The ld. CIT-DR, in WS-I mainly placed reliance on the decision of the Hon'ble Jurisdictional High Court of Delhi in the case of Anil Kumar Bhatia 24 Taxmann.com 98 dated 7.8.2012 to prove that the jurisdiction of the AO u/s 153A of the Act and procedure thereon in the light of the amendment of the Act dated 1.6.2003 and introduction of new section 153A and Circular 7/2003 of CBDT in para 17 of the order. The ld. CIT-DR also contended that the AO is empowered to reopen proceedings u/s 143(1)(a) of th…

M/S. Lotus Buildtech Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee

ITA 5836/DEL/2013[2007-08]Status: DisposedITAT Delhi17 Jun 2016AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…ovisions of section 40A(3) of the Act r.w.r 6DD of the I.T. Rules, 1962 [hereinafter ‘the Rules’ for short]. 6. The ld. CIT-DR, in WS-I mainly placed reliance on the decision of the Hon'ble Jurisdictional High Court of Delhi in the case of Anil Kumar Bhatia 24 Taxmann.com 98 dated 7.8.2012 to prove that the jurisdiction of the AO u/s 153A of the Act and procedure thereon in the light of the amendment of the Act dated 1.6.2003 and introduction of new section 153A and Circular 7/2003 of CBDT in para 17 of the order. The ld. CIT-DR also contended that the AO is empowered to reopen proceedings u/s 143(1)(a) of th…

M/S. Nilay Infrastructure (P) Ltd., New Delhi vs. DCIT, New Delhi

The appeal is allowed

ITA 5297/DEL/2013[2007-08]Status: DisposedITAT Delhi10 Jun 2016AY 2007-08

Bench: Shri I.C. Sudhir & Shri Prashant Maharishi Assessment Year: 2007-08 Nilay Infrastructure (P) Ltd., Vs. Dcit, C/O. M/S. Rpa Taxindia, Central Circle-4, D-28, South Extension, Part-I, New Delhi. New Delhi. (Pan: Aaffn8381E) (Appellant) (Respondent) Assessee By: Dr. Rakesh Gupta & Sh. Somil Aggarwal, Adv. Department By: Smt. Renuka Jain Gupta, Cit( Dr) Date Of Hearing : 09 .06.2016 Date Of Pronouncement: 10 :06.2016 Order Per I.C. Sudhir:The Assessee Has Questioned First Appellate Order On The Following Grounds: 1. That Having Regard To The Facts & Circumstances Of The Case, Learned Cit(Appeals) Has Erred In Law & On Facts In Confirming The Action Of The Ld. A.O. In Framing The Impugned Assessment Order U/S. 153A/143(3) Without Assuming Jurisdiction As Per Law & Without Obtaining Requisite Approval As Per Law & Without Complying With The Other Mandatory Condition Envisaged Under The Act, More So When No Incriminating Material Have Been Found As A Result Of Search.

For Appellant: Dr. Rakesh Gupta & Sh. SomilFor Respondent: Smt. Renuka Jain Gupta, CIT( DR)
Section 139(1)Section 153ASection 40A(3)

…t justified in framing the assessment under sec. 153A of the Act, validity of which has been questioned in ground Nos. 1 and 2. In support, he cited the following decisions: 1. CIT v. Kabul Chawla [2016] 380 ITR 573 (Delhi), 2. CIT v. Anil Kumar Bhatia [2013] 352 ITR 493(Del.) 4. The Learned CIT(DR) on the other hand tried to justify the action of the authorities below holding the assessment order framed under sec. 153A 6 read with 143(3) of the Act as valid. She submitted that processing of return cannot partake the character of assessment and since no assessment was framed in the present case, it cannot be sa…

Bermaco Energy Systems Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeal for A

ITA 2202/MUM/2013[2006-07]Status: DisposedITAT Mumbai31 May 2016AY 2006-07
For Appellant: Shri J.P.BairagraFor Respondent: Shri N.P.Singh
Section 132(1)Section 143(2)Section 143(3)Section 148Section 153ASection 68

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘बी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM आमकय अऩीर सं./ITA Nos.2198, 2199&2202/Mum/2013 (नििाारण वषा / Assessment Years :2004-05 to 2006-07) M/s Bermaco Energy Vs. DCIT, CC-47, Mumbai Systems Ltd., D-73/1, TTC Industrial Area, MIDC Road, Turbhe, Navi Mumbai- 400705 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAACB 2727 N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee by : Shri J.P.Bairagra याजस्व की ओर से /Revenue by : Shri N.P.Singh सुनवाई की तायीख / Date of Hearing :…

Bermaco Energy Systems Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeal for A

ITA 2199/MUM/2013[2005-06]Status: DisposedITAT Mumbai31 May 2016AY 2005-06
For Appellant: Shri J.P.BairagraFor Respondent: Shri N.P.Singh
Section 132(1)Section 143(2)Section 143(3)Section 148Section 153ASection 68

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘बी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM आमकय अऩीर सं./ITA Nos.2198, 2199&2202/Mum/2013 (नििाारण वषा / Assessment Years :2004-05 to 2006-07) M/s Bermaco Energy Vs. DCIT, CC-47, Mumbai Systems Ltd., D-73/1, TTC Industrial Area, MIDC Road, Turbhe, Navi Mumbai- 400705 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAACB 2727 N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee by : Shri J.P.Bairagra याजस्व की ओर से /Revenue by : Shri N.P.Singh सुनवाई की तायीख / Date of Hearing :…

Bermaco Energy Systems Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeal for A

ITA 2198/MUM/2013[2004-05]Status: DisposedITAT Mumbai31 May 2016AY 2004-05
For Appellant: Shri J.P.BairagraFor Respondent: Shri N.P.Singh
Section 132(1)Section 143(2)Section 143(3)Section 148Section 153ASection 68

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘बी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM आमकय अऩीर सं./ITA Nos.2198, 2199&2202/Mum/2013 (नििाारण वषा / Assessment Years :2004-05 to 2006-07) M/s Bermaco Energy Vs. DCIT, CC-47, Mumbai Systems Ltd., D-73/1, TTC Industrial Area, MIDC Road, Turbhe, Navi Mumbai- 400705 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAACB 2727 N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee by : Shri J.P.Bairagra याजस्व की ओर से /Revenue by : Shri N.P.Singh सुनवाई की तायीख / Date of Hearing :…

The Commissioner of Income-Tax vs. M/S. Ibc Knowledge Park Pvt. Ltd

In the result, the appeals filed by the Revenue

ITA/402/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON’BLE MRS. JUSTICE B.V. NAGARATHNA I.T.A. Nos.403/2009, C/W 402/2009, 410-412/2014, 394/2014 & 271/2015, 399/2014, 400/2014 & 351/2015, 402/2014 & 352/2015 IN I.T.A.No.403/2009 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, C.R.BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(4), C.R.BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI: K.V. ARAVIND, ADVOCATE)…

The Commissioner of Income-Tax vs. M/S. Ibc Knowledge Park Pvt. Ltd

In the result, the appeals filed by the Revenue

ITA/403/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON’BLE MRS. JUSTICE B.V. NAGARATHNA I.T.A. Nos.403/2009, C/W 402/2009, 410-412/2014, 394/2014 & 271/2015, 399/2014, 400/2014 & 351/2015, 402/2014 & 352/2015 IN I.T.A.No.403/2009 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, C.R.BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(4), C.R.BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI: K.V. ARAVIND, ADVOCATE)…

The Commisioner of Income-Tax vs. M/S Ibc Knowledge Park Pvt Ltd

In the result, the appeals filed by the Revenue

ITA/402/2014HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON’BLE MRS. JUSTICE B.V. NAGARATHNA I.T.A. Nos.403/2009, C/W 402/2009, 410-412/2014, 394/2014 & 271/2015, 399/2014, 400/2014 & 351/2015, 402/2014 & 352/2015 IN I.T.A.No.403/2009 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, C.R.BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(4), C.R.BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI: K.V. ARAVIND, ADVOCATE)…

The Senate, Bangalore vs. DCIT, Bangalore

In the result, the appeals of the assessee are allowed

ITA 1475/BANG/2013[2003-04]Status: DisposedITAT Bangalore18 Mar 2016AY 2003-04

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri S.Ramasubramanian, CAFor Respondent: Shri T.N.Prakash, Addl.CIT(DR)
Section 132Section 143(3)Section 153CSection 36

…n u/s 153C. It is not necessary that the additions made should be with reference to seized document. In support of this contention, the CIT(A) placed reliance on the decision of the Hon’ble Delhi High Court in the case of CIT vs. Anil Kumar Bhatia reported in 24 Taxmann.com 98 (Del) and CIT vs. Chetan Das Lachman Das (25 Taxmann.com 27(Del). On merits, the CIT(A) held that since borrowed funds were not utilized for the purpose of acquisition of immovable property in respect of which rental income has been offered to tax, no deduction can be allowed u/s 24. As regards, alternative claim of the assessee-firm of ded…

Mr. Vipin Mantaktala, New Delhi vs. DCIT, New Delhi

Appeals are allowed

ITA 1770/DEL/2012[2003-04]Status: DisposedITAT Delhi21 Jan 2016AY 2003-04

Bench: Shri R.S. Syal & Smt. Beena A. Pillai

Section 132(1)Section 143(2)Section 153ASection 23

…eturn filed by the assessee u/s.139of the Act. 6.2. The Hon’ble jurisdictional High Court while deciding the case of Kabul Chawla (supra) has relied upon the findings by the coordinate bench of the Hon’ble Court in the case of CIT vs. Anil Kumar Bhatia (2012) 211 Taxmann 453 (Del.), while deciding the issue. The relevant para No. 8 & 9 in this regard is being reproduced as under :- I.T.A.Nos. 1767 to 1770/Del/2012 “8. We are unable to accept the contention advanced on behalf of the Revenue for the reason that if both the pending and completed assessment were to be taken on same pedestal, then there was no need…