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 367,154 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

Issues it is cited on

Judgments citing CIT v. Anil Kumar Bhatia

ACIT, Central Circle-1, Bhubaneswar vs. M/S. Sri Sai Rameswara Solvents Pvt. Ltd., Koraput

In the result, appeals of the revenue in IT(SS)A Nos

ITA 81/CTK/2021[2013-14]Status: DisposedITAT Cuttack18 Oct 2022AY 2013-14

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर (तऱाशियाां और अशिग्रहण) अऩीऱ सं/It(Ss)A Nos.04-06/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.24-26/Ctk/2021 (Arising Out Of It(Ss)A Nos.04-06/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M M/S Sri Sai Rameswara Solvents Vs Acit, Central Circle-1, Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & आयकर अऩीऱ सं/Ita Nos.81-83/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.27-29/Ctk/2021 (Arising Out Of Ita Nos.81-83/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M/S Sri Sai Rameswara Solvents Vs Dcit, Corporate Circle-1(2), Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aabcp 3276 D (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Jami Siva Sai, one of the directors of assesseeFor Respondent: Shri M.K.Gautam, CIT-DR
Section 153CSection 40A(3)

…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 समऺ । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर (तऱाशियाां और अशिग्रहण) अऩीऱ सं/IT(SS)A Nos.04-06/CTK/2021 (ननधाारण वषा / Assessment Year :2013-2014 to 2015-2016) ACIT, Central Circle-1, Vs M/s Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 PAN No. : AAJCS 3201 K AND Cross Objection Nos.24-26/CTK/2021 (Arising out of IT(SS)A Nos.04-06/CTK/2021) (ननधाारण वषा / Asse…

DCIT, Central CIT-2(4), Chennai vs. A Gandhimathi, Kancheepuram

In the result, appeals filed by the Revenue in ITA Nos

ITA 15/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Oct 2022AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.13-15/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13 To 2014-15 The Dy. Commissioner Of- V. Smt. A. Gandhimathi, Income Tax, Prop: East West Gandhimathi Central Circle-2(4), Combined Industries, Investigation Building, Survey No.503/2A2A, Chennai. Mambakkam Salai, Echankadu, Kayar, Kancheepuram District. [Pan: Agupa 2409 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department By : Mr.Guru Bashyam, Cit-Dr Assessee By : Mr.Philip George, Adv. सुनवाई क" तारीख/Date Of Hearing : 11.07.2022 घोषणा क" तारीख /Date Of Pronouncement : 10.10.2022

For Appellant: Mr.Philip George, AdvFor Respondent: Mr.Guru Bashyam, CIT-DR
Section 143(3)Section 153ASection 158B

…e Act. The Ld.CIT(A) without ITA Nos.13-15/Chny/2019 Smt. A. Gandhimathi :: 9 :: appreciating the above facts simply deleted the additions made by the AO. In this regard, he relied upon the following judicial precedents: 1. CIT v. Anil Kumar Bhatia [2012] 24 Taxmann.com 98, Delhi. 2. Kamlesh Bhai Dhamashibha Patel v. CIT [2013] 31 Taxmann.com 50, Gujarat. 3. Canara Housing Development Co. v. DCIT [2014] 49 Taxmann.com, 98 Karnataka. 4. CIT, Thichur v. St. Francis Clay Décor Tiles [2016] Taxmann.com 234, Kerala 5. E.N.Gopakumar v. CIT [2016] 75 Taxmann.com 215, Kerala 9. The Ld.AR for the assessee, on the oth…

DCIT, Central CIT-2(4), Chennai vs. A Gandhimathi, Kancheepuram

In the result, appeals filed by the Revenue in ITA Nos

ITA 14/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Oct 2022AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.13-15/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13 To 2014-15 The Dy. Commissioner Of- V. Smt. A. Gandhimathi, Income Tax, Prop: East West Gandhimathi Central Circle-2(4), Combined Industries, Investigation Building, Survey No.503/2A2A, Chennai. Mambakkam Salai, Echankadu, Kayar, Kancheepuram District. [Pan: Agupa 2409 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department By : Mr.Guru Bashyam, Cit-Dr Assessee By : Mr.Philip George, Adv. सुनवाई क" तारीख/Date Of Hearing : 11.07.2022 घोषणा क" तारीख /Date Of Pronouncement : 10.10.2022

For Appellant: Mr.Philip George, AdvFor Respondent: Mr.Guru Bashyam, CIT-DR
Section 143(3)Section 153ASection 158B

…e Act. The Ld.CIT(A) without ITA Nos.13-15/Chny/2019 Smt. A. Gandhimathi :: 9 :: appreciating the above facts simply deleted the additions made by the AO. In this regard, he relied upon the following judicial precedents: 1. CIT v. Anil Kumar Bhatia [2012] 24 Taxmann.com 98, Delhi. 2. Kamlesh Bhai Dhamashibha Patel v. CIT [2013] 31 Taxmann.com 50, Gujarat. 3. Canara Housing Development Co. v. DCIT [2014] 49 Taxmann.com, 98 Karnataka. 4. CIT, Thichur v. St. Francis Clay Décor Tiles [2016] Taxmann.com 234, Kerala 5. E.N.Gopakumar v. CIT [2016] 75 Taxmann.com 215, Kerala 9. The Ld.AR for the assessee, on the oth…

DCIT, Central CIT-2(4), Chennai vs. A Gandhimathi, Kancheepuram

In the result, appeals filed by the Revenue in ITA Nos

ITA 13/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Oct 2022AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.13-15/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13 To 2014-15 The Dy. Commissioner Of- V. Smt. A. Gandhimathi, Income Tax, Prop: East West Gandhimathi Central Circle-2(4), Combined Industries, Investigation Building, Survey No.503/2A2A, Chennai. Mambakkam Salai, Echankadu, Kayar, Kancheepuram District. [Pan: Agupa 2409 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department By : Mr.Guru Bashyam, Cit-Dr Assessee By : Mr.Philip George, Adv. सुनवाई क" तारीख/Date Of Hearing : 11.07.2022 घोषणा क" तारीख /Date Of Pronouncement : 10.10.2022

For Appellant: Mr.Philip George, AdvFor Respondent: Mr.Guru Bashyam, CIT-DR
Section 143(3)Section 153ASection 158B

…e Act. The Ld.CIT(A) without ITA Nos.13-15/Chny/2019 Smt. A. Gandhimathi :: 9 :: appreciating the above facts simply deleted the additions made by the AO. In this regard, he relied upon the following judicial precedents: 1. CIT v. Anil Kumar Bhatia [2012] 24 Taxmann.com 98, Delhi. 2. Kamlesh Bhai Dhamashibha Patel v. CIT [2013] 31 Taxmann.com 50, Gujarat. 3. Canara Housing Development Co. v. DCIT [2014] 49 Taxmann.com, 98 Karnataka. 4. CIT, Thichur v. St. Francis Clay Décor Tiles [2016] Taxmann.com 234, Kerala 5. E.N.Gopakumar v. CIT [2016] 75 Taxmann.com 215, Kerala 9. The Ld.AR for the assessee, on the oth…