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

Bibhudutta Panda, Bhubaneswar vs. Asst.CIT, Corporate Circle 1(2), Bhubaneswar

In the result, all appeals of the assessee stand allowed

ITA 81/CTK/2022[2012-13]Status: DisposedITAT Cuttack01 Feb 2023AY 2012-13

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.76 to 81/CTK/2022 (ननधाारण वषा / Assessment Years :2007-2008 to 2012-2013) Bibhudutta Panda, Vs ACIT, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 PAN No. :ADAPP 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla/S.K.Hota, Ars राजस्व की ओर से /R…

Bibhudutta Panda, Bhubaneswar vs. Asst.CIT Corporate Circle-1(2), Bhubaneswar

In the result, all appeals of the assessee stand allowed

ITA 80/CTK/2022[2011-12]Status: DisposedITAT Cuttack01 Feb 2023AY 2011-12

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.76 to 81/CTK/2022 (ननधाारण वषा / Assessment Years :2007-2008 to 2012-2013) Bibhudutta Panda, Vs ACIT, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 PAN No. :ADAPP 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla/S.K.Hota, Ars राजस्व की ओर से /R…

Bibhudutta Panda, Bhubaneswar vs. Asst.CIT, Corporate Circle-1(2), Bhubaneswar

In the result, all appeals of the assessee stand allowed

ITA 79/CTK/2022[2010-11]Status: DisposedITAT Cuttack01 Feb 2023AY 2010-11

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.76 to 81/CTK/2022 (ननधाारण वषा / Assessment Years :2007-2008 to 2012-2013) Bibhudutta Panda, Vs ACIT, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 PAN No. :ADAPP 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla/S.K.Hota, Ars राजस्व की ओर से /R…

Bibhudutta Panda, Bhubaneswar vs. Asst.CIT, Corporate Circle-1(2), Bhubaneswar

In the result, all appeals of the assessee stand allowed

ITA 78/CTK/2022[2009-10]Status: DisposedITAT Cuttack01 Feb 2023AY 2009-10

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.76 to 81/CTK/2022 (ननधाारण वषा / Assessment Years :2007-2008 to 2012-2013) Bibhudutta Panda, Vs ACIT, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 PAN No. :ADAPP 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla/S.K.Hota, Ars राजस्व की ओर से /R…

Bibhudutta Panda, Bhubaneswar vs. Asst.CIT, Corporate Circle-1(2), Bhubaneswar

In the result, all appeals of the assessee stand allowed

ITA 77/CTK/2022[2008-09]Status: DisposedITAT Cuttack01 Feb 2023AY 2008-09

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.76 to 81/CTK/2022 (ननधाारण वषा / Assessment Years :2007-2008 to 2012-2013) Bibhudutta Panda, Vs ACIT, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 PAN No. :ADAPP 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla/S.K.Hota, Ars राजस्व की ओर से /R…

Bibhudutta Panda, Bhubaneswar vs. Asst.CIT, Corporate Circle-1(2), Bhubaneswar

In the result, all appeals of the assessee stand allowed

ITA 76/CTK/2022[2007-08]Status: DisposedITAT Cuttack01 Feb 2023AY 2007-08

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.76 to 81/CTK/2022 (ननधाारण वषा / Assessment Years :2007-2008 to 2012-2013) Bibhudutta Panda, Vs ACIT, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 PAN No. :ADAPP 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla/S.K.Hota, Ars राजस्व की ओर से /R…

DCIT-CC 3(2), Mumbai vs. Aniruddha N Malpani, Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 4124/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro Rai a/wFor Respondent: Shri R.S. Srivastav
Section 143(3)Section 153CSection 250

…es the decisions of the jurisdictional High Court in the cases of Continental Warehousing Corpn. (NhavaSheva Ltd.) (58) taxmann. com 78) and Murli Agro Products (49 taxmann.com 172), decisions of the Hon'ble Delhi High Court in the cases of Anil Kumar Bhatia (352 ITR 493) and Chetandas Lachmandas (211 taxmann.com 61) and Hon'ble Karnataka High Court in the case of Canara Housing Development Co. (49 taxmann.com 98). After analyzing all such decisions on the said issue, the Hon'ble Delhi High Court in the case of Kabul Chawla (61 taxmann.com 412), has summarized the legal position that emerges as under:- i. Once a…

DCIT-CC3(2), Mumbai vs. Anjali A Malpani, Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 4118/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro Rai a/wFor Respondent: Shri R.S. Srivastav
Section 143(3)Section 153CSection 250

…es the decisions of the jurisdictional High Court in the cases of Continental Warehousing Corpn. (NhavaSheva Ltd.) (58) taxmann. com 78) and Murli Agro Products (49 taxmann.com 172), decisions of the Hon'ble Delhi High Court in the cases of Anil Kumar Bhatia (352 ITR 493) and Chetandas Lachmandas (211 taxmann.com 61) and Hon'ble Karnataka High Court in the case of Canara Housing Development Co. (49 taxmann.com 98). After analyzing all such decisions on the said issue, the Hon'ble Delhi High Court in the case of Kabul Chawla (61 taxmann.com 412), has summarized the legal position that emerges as under:- i. Once a…

Aniruddha N. Malpani, Mumbai vs. DCIT- CC - 3 (2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 3929/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro Rai a/wFor Respondent: Shri R.S. Srivastav
Section 143(3)Section 153CSection 250

…es the decisions of the jurisdictional High Court in the cases of Continental Warehousing Corpn. (NhavaSheva Ltd.) (58) taxmann. com 78) and Murli Agro Products (49 taxmann.com 172), decisions of the Hon'ble Delhi High Court in the cases of Anil Kumar Bhatia (352 ITR 493) and Chetandas Lachmandas (211 taxmann.com 61) and Hon'ble Karnataka High Court in the case of Canara Housing Development Co. (49 taxmann.com 98). After analyzing all such decisions on the said issue, the Hon'ble Delhi High Court in the case of Kabul Chawla (61 taxmann.com 412), has summarized the legal position that emerges as under:- i. Once a…

Anjali A. Malpani, Mumbai vs. DCIT- CC- 3(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 3922/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro Rai a/wFor Respondent: Shri R.S. Srivastav
Section 143(3)Section 153CSection 250

…es the decisions of the jurisdictional High Court in the cases of Continental Warehousing Corpn. (NhavaSheva Ltd.) (58) taxmann. com 78) and Murli Agro Products (49 taxmann.com 172), decisions of the Hon'ble Delhi High Court in the cases of Anil Kumar Bhatia (352 ITR 493) and Chetandas Lachmandas (211 taxmann.com 61) and Hon'ble Karnataka High Court in the case of Canara Housing Development Co. (49 taxmann.com 98). After analyzing all such decisions on the said issue, the Hon'ble Delhi High Court in the case of Kabul Chawla (61 taxmann.com 412), has summarized the legal position that emerges as under:- i. Once a…

DCIT, Central Circle- I, Gurugram vs. Arun Ghai, Faridabad

In the result, the appeal filed by the Revenue stands dismissed

ITA 4932/DEL/2019[2012-13]Status: DisposedITAT Delhi23 Dec 2022AY 2012-13
For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 10(36)Section 139Section 153ASection 2

…ended by the legislature. vii) Whether on the facts and circumstances on the case the CIT(A)is right in not following the judgments on the issue of additions in search case u/s 153A of the Income Tax Act, 1961 rendered in the case of CIT v. Anil Kumar Bhatia 352 ITR 493 3 ITA No.4932/Del./2019 (Delhi HC), MadugulaVenu v. DIT 49 Taxman.com 200 (Delhi HC), CIT v. Raj Kumar Arora 367 ITR 517 (Allahabad HC), Canara Housing Development Company v. DCIT 49 taxman.com 98 (Karnataka HC), Filatx India Ltd. v. CIT 229 Taxman 555 (Delhi HC) Sunny Jacob Jewellers and Wedding Centre, 362 ITR 664 (Kerala HC). viii) Whether on…

ACIT, CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Karnataka

In the result, the appeal

ITA 2165/MUM/2022[2014-15]Status: DisposedITAT Mumbai29 Nov 2022AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…2 (iii). CIT v. Kabul Chawla CIT v. Kabul Chawla [380 ITR 573 (Del)] (iv). CIT v. Continental Warehousing Corporation CIT v. Continental Warehousing Corporation [374 ITR 645 (BOM)] [374 ITR 645 (BOM)] (v). CIT v. Anil Kumar Bhatia CIT v. Anil Kumar Bhatia [352 ITR 493 (Del)] (vi). Brij Bhushan Singal & Ors v. ACIT Brij Bhushan Singal & Ors v. ACIT in ITA.Nos. 1412 to in ITA.Nos. 1412 to 141/Del/18 order dated 31.10.2018 141/Del/18 order dated 31.10.2018 (vii). Shri Sanjay and Smt. Aarti Singal v. DCIT Shri Sanjay and Smt. Aarti Singal v. DCIT in ITA.Nos. 706, in ITA.Nos. 706, 707, 709/Chd/18, order dated 07.…

ACIT, CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Karnataka

In the result, the appeal

ITA 2164/MUM/2022[2015-16]Status: DisposedITAT Mumbai29 Nov 2022AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…2 (iii). CIT v. Kabul Chawla CIT v. Kabul Chawla [380 ITR 573 (Del)] (iv). CIT v. Continental Warehousing Corporation CIT v. Continental Warehousing Corporation [374 ITR 645 (BOM)] [374 ITR 645 (BOM)] (v). CIT v. Anil Kumar Bhatia CIT v. Anil Kumar Bhatia [352 ITR 493 (Del)] (vi). Brij Bhushan Singal & Ors v. ACIT Brij Bhushan Singal & Ors v. ACIT in ITA.Nos. 1412 to in ITA.Nos. 1412 to 141/Del/18 order dated 31.10.2018 141/Del/18 order dated 31.10.2018 (vii). Shri Sanjay and Smt. Aarti Singal v. DCIT Shri Sanjay and Smt. Aarti Singal v. DCIT in ITA.Nos. 706, in ITA.Nos. 706, 707, 709/Chd/18, order dated 07.…

ACIT, CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Bengaluru

In the result, the appeal

ITA 2163/MUM/2022[2016-17]Status: DisposedITAT Mumbai29 Nov 2022AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…2 (iii). CIT v. Kabul Chawla CIT v. Kabul Chawla [380 ITR 573 (Del)] (iv). CIT v. Continental Warehousing Corporation CIT v. Continental Warehousing Corporation [374 ITR 645 (BOM)] [374 ITR 645 (BOM)] (v). CIT v. Anil Kumar Bhatia CIT v. Anil Kumar Bhatia [352 ITR 493 (Del)] (vi). Brij Bhushan Singal & Ors v. ACIT Brij Bhushan Singal & Ors v. ACIT in ITA.Nos. 1412 to in ITA.Nos. 1412 to 141/Del/18 order dated 31.10.2018 141/Del/18 order dated 31.10.2018 (vii). Shri Sanjay and Smt. Aarti Singal v. DCIT Shri Sanjay and Smt. Aarti Singal v. DCIT in ITA.Nos. 706, in ITA.Nos. 706, 707, 709/Chd/18, order dated 07.…

ACIT, CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Mumbai

In the result, the appeal

ITA 2162/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Nov 2022AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…2 (iii). CIT v. Kabul Chawla CIT v. Kabul Chawla [380 ITR 573 (Del)] (iv). CIT v. Continental Warehousing Corporation CIT v. Continental Warehousing Corporation [374 ITR 645 (BOM)] [374 ITR 645 (BOM)] (v). CIT v. Anil Kumar Bhatia CIT v. Anil Kumar Bhatia [352 ITR 493 (Del)] (vi). Brij Bhushan Singal & Ors v. ACIT Brij Bhushan Singal & Ors v. ACIT in ITA.Nos. 1412 to in ITA.Nos. 1412 to 141/Del/18 order dated 31.10.2018 141/Del/18 order dated 31.10.2018 (vii). Shri Sanjay and Smt. Aarti Singal v. DCIT Shri Sanjay and Smt. Aarti Singal v. DCIT in ITA.Nos. 706, in ITA.Nos. 706, 707, 709/Chd/18, order dated 07.…

ACIT. -CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Karnataka

In the result, the appeal

ITA 2161/MUM/2022[2018-19]Status: DisposedITAT Mumbai29 Nov 2022AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…2 (iii). CIT v. Kabul Chawla CIT v. Kabul Chawla [380 ITR 573 (Del)] (iv). CIT v. Continental Warehousing Corporation CIT v. Continental Warehousing Corporation [374 ITR 645 (BOM)] [374 ITR 645 (BOM)] (v). CIT v. Anil Kumar Bhatia CIT v. Anil Kumar Bhatia [352 ITR 493 (Del)] (vi). Brij Bhushan Singal & Ors v. ACIT Brij Bhushan Singal & Ors v. ACIT in ITA.Nos. 1412 to in ITA.Nos. 1412 to 141/Del/18 order dated 31.10.2018 141/Del/18 order dated 31.10.2018 (vii). Shri Sanjay and Smt. Aarti Singal v. DCIT Shri Sanjay and Smt. Aarti Singal v. DCIT in ITA.Nos. 706, in ITA.Nos. 706, 707, 709/Chd/18, order dated 07.…

ACIT, CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Karnataka

In the result, the appeal

ITA 2160/MUM/2022[2019-20]Status: DisposedITAT Mumbai29 Nov 2022AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…2 (iii). CIT v. Kabul Chawla CIT v. Kabul Chawla [380 ITR 573 (Del)] (iv). CIT v. Continental Warehousing Corporation CIT v. Continental Warehousing Corporation [374 ITR 645 (BOM)] [374 ITR 645 (BOM)] (v). CIT v. Anil Kumar Bhatia CIT v. Anil Kumar Bhatia [352 ITR 493 (Del)] (vi). Brij Bhushan Singal & Ors v. ACIT Brij Bhushan Singal & Ors v. ACIT in ITA.Nos. 1412 to in ITA.Nos. 1412 to 141/Del/18 order dated 31.10.2018 141/Del/18 order dated 31.10.2018 (vii). Shri Sanjay and Smt. Aarti Singal v. DCIT Shri Sanjay and Smt. Aarti Singal v. DCIT in ITA.Nos. 706, in ITA.Nos. 706, 707, 709/Chd/18, order dated 07.…

Dy.C.I.T. Cent. Cir-6(2), Mumbai vs. Shri Dilip B.Jiwrajka, Mumbai

In the result, the Cross Objections for AYs 2012-13 & 2013-14

ITA 2349/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 Nov 2022AY 2012-13
Section 132Section 143(2)Section 153ASection 68Section 69C

…lready assessed.” 10. We find that the Hon'ble Delhi High Court while adjudicating the appeal in the case of CIT vs Kabul Chawla (2016) 380 ITR 573 had judicial note of host of the earlier decisions in the cases of CIT vs Anil Kumar Bhatia reported in (2013) 352 ITR 493 (Del) ; CIT vs Chetan Das Lachman Das reported in (2012) 211 Taxman 61 (Del HC) ; Madugula Venu vs DIT reported in (2013) 215 Taxman 298 (Del HC) ; Canara Housing Development Co. vs DCIT reported in (2014) 49 taxmann.com 98 (Kar HC) ; Filatex India Ltd vs CIT reported in (2014) 229 Taxman 555 (Del HC) ; Jai Steel (India) vs ACIT reported in (2013…

DCIT, Central Cir -2(3), Chennai vs. Chandan Credits Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 47/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…T (20 Taxmann.com 214); Hon’ble Delhi High Court (v) Kamleshbhai Dharamshibhai Patel vs CIT (31 Taxmann.com 50); Hon’ble Gujarat High Court (vi) Rajesh Sunderdas Vaswani vs ACIT (76 Taxmann.com 311); Hon’ble Gujarat High Court (vii) CIT vs. Anil Kumar Bhatia (24 Taxmann.com 98); Hon’ble Delhi High Court 4. The Ld. AR, on the other hand, supported the impugned order and submitted that no additions could have been made in the absence of any incriminating material. The Ld. AR submitted that there was nothing incriminating in the seized material and the documents found by the investigation team were bank statements,…

DCIT, Central Cir -2(3), Chennai vs. Chandan Credits Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 46/CHNY/2019[2008-09]Status: DisposedITAT Chennai25 Nov 2022AY 2008-09

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…T (20 Taxmann.com 214); Hon’ble Delhi High Court (v) Kamleshbhai Dharamshibhai Patel vs CIT (31 Taxmann.com 50); Hon’ble Gujarat High Court (vi) Rajesh Sunderdas Vaswani vs ACIT (76 Taxmann.com 311); Hon’ble Gujarat High Court (vii) CIT vs. Anil Kumar Bhatia (24 Taxmann.com 98); Hon’ble Delhi High Court 4. The Ld. AR, on the other hand, supported the impugned order and submitted that no additions could have been made in the absence of any incriminating material. The Ld. AR submitted that there was nothing incriminating in the seized material and the documents found by the investigation team were bank statements,…