CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das

254 CTR 392High Court2012#1998 most cited

What is CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das authority for?

Additions cannot be made to assessments under Sections 153A and 153C if no incriminating material was found during a search operation. Assessments for each year preceding the search are distinct and separate.

57

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Anil Kumar Bhatia · CIT v. Chetan Das Lachman Das · Section 153A · Section 153C · incriminating material · search operation · block period assessment · distinct assessment

Sections most often in play

Section 143(3)Section 153ASection 132Section 132(4)Section 142ASection 147Section 148Section 68

Issues it is cited on

section 38section 142aretraction of statementsection 132(4a)section 131(1a)retracted statementblock periodon-moneysource of sourcesection 127section 153a(1)panchnama

Judgments citing CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das

DCIT, New Delhi vs. Sh. Anila Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5589/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’C’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 5585/Del/2015 ITA ITA No No 5585/Del/2015…

DCIT, New Delhi vs. Sh. Nitin Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5588/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’C’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 5585/Del/2015 ITA ITA No No 5585/Del/2015…

DCIT, New Delhi vs. Shri Jatin Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5587/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’C’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 5585/Del/2015 ITA ITA No No 5585/Del/2015…

DCIT, New Delhi vs. Smt. Rinku Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5586/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’C’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 5585/Del/2015 ITA ITA No No 5585/Del/2015…

DCIT, New Delhi vs. Smt. Shivali Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5585/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’C’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 5585/Del/2015 ITA ITA No No 5585/Del/2015…

JCIT (OSD) Cen Cir 39, Mumbai vs. Krupa Land Ltd, Mumbai

In the result, appeals of the assessee are allowed whereas appeal of the Revenue is dismissed

ITA 604/MUM/2012[2009-10]Status: DisposedITAT Mumbai18 Oct 2018AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm The Jt. Commissioner Of Vs. M/S. Krupa Land Limited Income Tax (Osd), Cc-39 11, B-Wing, Mittal Towers Mumbai Free Press Journal Marg R.No.32(1), Ground Floor Nariman Point Aayakar Bhavan, M.K.Road Mumbai – 400 021 Mumbai – 400 020 Pan/Gir No. Aadck1521E Appellant) .. Respondent)

Section 132Section 143(3)Section 153C

…s not the end all and AO M/s. Krupa Land Limited can take action u/s. 153C based upon ‗other materials‘ also as connected with the search proceedings. Also, Hon‘ble Delhi High Court in the case of CIT-VII Vs. Chetan Das Lachman Das (2012) 211 Taxmann 61 (Del) 254 CTR 392 (Del) has also clearly held that ‗seized material‘ can also be relied upon to draw inference that there can be similar transactions throughout the period of six years covered by Section 153A. Hence, the above judgement also supports Revenue‘s position that the assessment need not be based only and purely on seized material but also on ―other rele…

ACIT, New Delhi vs. M/S. S P Singla Construction P Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 4594/DEL/2016[2009-10]Status: DisposedITAT Delhi27 Feb 2018AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Bhavnesh Saini, Jm Ita No. 4593/Del/2016 : Asstt. Year : 2007-08 Ita No. 4594/Del/2016 : Asstt. Year : 2009-10 Acit, Vs S P Singla Construction P. Ltd., D/10, Flat No. 22, 1St Floor, Dda Central Circle-26, New Delhi Flats, Sector-7, Rohini, New Delhi (Appellant) (Respondent) Pan No. Aagcs5773B Assessee By : Sh. Ashwani Kumar, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 10.01.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 31.05.2016 Of Ld. Cit(A)-29, New Delhi.

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 139Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68

…ions, including those of the jurisdictional High Court, wherein the above position of law has been clearly affirmed: " Commissioner of Income-tax vs Anil Kumar Bhatia [(2013) 352 ITR 493 (Delhi)]; " Commissioner of Income-tax vs Chetan Das Lachman Das [(2012) 254 CTR 392 (Del)]; " Sanjay Aggarwal vs Deputy Commissioner of Income tax, Central Circle -5, New Delhi [( 2014) 150 ITD 692 (Delhi-Trib)]; " Smt. Rashmi Wadhwa vs. DCIT, Central Circle-8, New Delhi [order dated 18.01.2016 in ITA No. 5184/Del/2014 passed by the Hon’ble ITAT Delhi Bench', New Delhi; " M/s Siriago Pharma (P) Ltd. vs. DCIT, Central Circle-3, J…

ACIT, New Delhi vs. M/S. S P Singla Construction P Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 4593/DEL/2016[2007-08]Status: DisposedITAT Delhi27 Feb 2018AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. Bhavnesh Saini, Jm Ita No. 4593/Del/2016 : Asstt. Year : 2007-08 Ita No. 4594/Del/2016 : Asstt. Year : 2009-10 Acit, Vs S P Singla Construction P. Ltd., D/10, Flat No. 22, 1St Floor, Dda Central Circle-26, New Delhi Flats, Sector-7, Rohini, New Delhi (Appellant) (Respondent) Pan No. Aagcs5773B Assessee By : Sh. Ashwani Kumar, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 10.01.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 31.05.2016 Of Ld. Cit(A)-29, New Delhi.

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 139Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68

…ions, including those of the jurisdictional High Court, wherein the above position of law has been clearly affirmed: " Commissioner of Income-tax vs Anil Kumar Bhatia [(2013) 352 ITR 493 (Delhi)]; " Commissioner of Income-tax vs Chetan Das Lachman Das [(2012) 254 CTR 392 (Del)]; " Sanjay Aggarwal vs Deputy Commissioner of Income tax, Central Circle -5, New Delhi [( 2014) 150 ITD 692 (Delhi-Trib)]; " Smt. Rashmi Wadhwa vs. DCIT, Central Circle-8, New Delhi [order dated 18.01.2016 in ITA No. 5184/Del/2014 passed by the Hon’ble ITAT Delhi Bench', New Delhi; " M/s Siriago Pharma (P) Ltd. vs. DCIT, Central Circle-3, J…

DCIT, New Delhi vs. M/S. M.N. Securities Pvt. Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 3833/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Feb 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 3832/Del/2014 : Asstt. Year : 2005-06 Ita No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner Of Income Vs M/S M. N. Securities Pvt. Ltd., 8Th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadcm0102D Assessee By : Sh. Shashi Tulsiyan, Adv. Revenue By : Smt. Shefali Swroop, Cit Dr Date Of Hearing : 06.02.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 25.04.2014 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. Shashi Tulsiyan, AdvFor Respondent: Smt. Shefali Swroop, CIT DR
Section 132Section 142(1)Section 143(3)Section 153CSection 68

…(Del.) " Manish Maheshwari Vs ACIT 289 ITR 341 (SC) " Saraya Industries Ltd. Vs UOI 306 ITR 189 (Del.) " Sinhgad Technical Education Society Vs ACIT 140 TTJ 233 (Pune) " All Cargo Global Logistics Ltd. Vs DCIT 137 ITD 287 (Mum) " CIT Vs Chetan Das Lachman Das 254 CTR 392 (Del) " CIT Vs Anil Bhatia 211 Taxmann 453 (Del.) " CIT Vs Sophia Finance Ltd. 205 ITR 98 (Del.) " Divine Leasing and Finance Ltd. & Ors 299 ITR 268 (Del.) " CIT Vs Lovely Export (P) Ltd. 319 ITR (ST) 5 (SC) " CIT Vs Value Capital Services (P) Ltd. 307 ITR 334 (Del.) " Orissa Corporation (P) Ltd. 159 ITR 78 (SC) " CIT Vs Dwarkadhish Investment lt…

DCIT, New Delhi vs. M/S. M.N. Securities Pvt. Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 3832/DEL/2014[2005-06]Status: DisposedITAT Delhi27 Feb 2018AY 2005-06

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 3832/Del/2014 : Asstt. Year : 2005-06 Ita No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner Of Income Vs M/S M. N. Securities Pvt. Ltd., 8Th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadcm0102D Assessee By : Sh. Shashi Tulsiyan, Adv. Revenue By : Smt. Shefali Swroop, Cit Dr Date Of Hearing : 06.02.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 25.04.2014 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. Shashi Tulsiyan, AdvFor Respondent: Smt. Shefali Swroop, CIT DR
Section 132Section 142(1)Section 143(3)Section 153CSection 68

…(Del.) " Manish Maheshwari Vs ACIT 289 ITR 341 (SC) " Saraya Industries Ltd. Vs UOI 306 ITR 189 (Del.) " Sinhgad Technical Education Society Vs ACIT 140 TTJ 233 (Pune) " All Cargo Global Logistics Ltd. Vs DCIT 137 ITD 287 (Mum) " CIT Vs Chetan Das Lachman Das 254 CTR 392 (Del) " CIT Vs Anil Bhatia 211 Taxmann 453 (Del.) " CIT Vs Sophia Finance Ltd. 205 ITR 98 (Del.) " Divine Leasing and Finance Ltd. & Ors 299 ITR 268 (Del.) " CIT Vs Lovely Export (P) Ltd. 319 ITR (ST) 5 (SC) " CIT Vs Value Capital Services (P) Ltd. 307 ITR 334 (Del.) " Orissa Corporation (P) Ltd. 159 ITR 78 (SC) " CIT Vs Dwarkadhish Investment lt…

DCIT, Jaipur vs. Godawari Estates Pvt. Ltd

ITA 493/JPR/2017[2010-11]Status: DisposedITAT Jaipur07 Nov 2017AY 2010-11
For Appellant: Shri Vijay Goyal, CA and Shri Gulshan Agarwal, CAFor Respondent: Smt. Rolee Agarwal, CIT - DR
Section 143(1)Section 143(3)Section 56(1)

…i High Court in the ca the Delhi High Court in the ca se of se of CIT v. Chetan Das Lachman Das [2012] 211 se of CIT v. Chetan Das Lachman Das [2012] 211 CIT v. Chetan Das Lachman Das [2012] 211 CIT v. Chetan Das Lachman Das [2012] 211 Taxman 61 (Del.)/[2012] 254 CTR 392 (Del.) Taxman 61 (Del.)/[2012] 254 CTR 392 (Del.) has specifically raised and Taxman 61 (Del.)/[2012] 254 CTR 392 (Del.) Taxman 61 (Del.)/[2012] 254 CTR 392 (Del.) has specifically raised and has specifically raised and then has specifically raised and then then then answered the question in favour of the revenue. answered the question in favour…

Principal Commissioner of Income Tax, Delhi-2 vs. Best City Realtors (India) Pvt. Ltd

The appeals of the Revenue are dismissed but in the

ITA/19/2017HC Delhi01 Aug 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 260A

…search, in respect of each issue, then no addition in respect of any such issue can be made to the assessment under Sections 153A and 153C of the Act. The decisions of this Court in CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das [2012] 254 CTR 392 (Del) were extensively discussed in Commissioner of Income Tax (Central-III) v. Kabul Chawla (supra). The Court in Commissioner of Income Tax (Central-III) v. Kabul Chawla (supra) had also discussed and concurred with the decision of the Rajasthan High Court in Jai Steel (India), Jodhpur v. ACIT (2013) 36 Taxman 523 (Raj) which had held tha…

Principal Commissioner of Income Tax, Delhi-2 vs. Best Realtors (India) Pvt. Ltd

The appeals of the Revenue are dismissed but in the

ITA/22/2017HC Delhi01 Aug 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 260A

…search, in respect of each issue, then no addition in respect of any such issue can be made to the assessment under Sections 153A and 153C of the Act. The decisions of this Court in CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das [2012] 254 CTR 392 (Del) were extensively discussed in Commissioner of Income Tax (Central-III) v. Kabul Chawla (supra). The Court in Commissioner of Income Tax (Central-III) v. Kabul Chawla (supra) had also discussed and concurred with the decision of the Rajasthan High Court in Jai Steel (India), Jodhpur v. ACIT (2013) 36 Taxman 523 (Raj) which had held tha…

Principal Commissioner of Income Tax, Delhi-2 vs. Best City Developers India Pvt. Ltd

The appeals of the Revenue are dismissed but in the

ITA/21/2017HC Delhi01 Aug 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 260A

…search, in respect of each issue, then no addition in respect of any such issue can be made to the assessment under Sections 153A and 153C of the Act. The decisions of this Court in CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das [2012] 254 CTR 392 (Del) were extensively discussed in Commissioner of Income Tax (Central-III) v. Kabul Chawla (supra). The Court in Commissioner of Income Tax (Central-III) v. Kabul Chawla (supra) had also discussed and concurred with the decision of the Rajasthan High Court in Jai Steel (India), Jodhpur v. ACIT (2013) 36 Taxman 523 (Raj) which had held tha…

Pr Commissioner of Income Tax Central -2 vs. Meeta Gutgutia Prop M/S Ferns N Petals

ITA/308/2017HC Delhi25 May 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 132Section 153ASection 260A

…operation and the subsequent investigations on an „estimate basis‟. Reliance was placed on the decisions in CIT v. Anil Kumar Bhatia (2013) 352 ITR 493 (Del); Filatex India Ltd. v. CIT (2015) 229 Taxman 555 (Del) and CIT v. Chetan Das Lachman Das [2012] 254 CTR 392 (Del). It is submitted that in each of the said cases, there was very little seized material only for one AY and yet the Court sustained additions made in other AYs even where there was no such incriminating evidence. It is pointed out that in Filatex India Ltd. v. CIT (supra), the addition made only on the basis of the statement of a Genera…

Pr. Commissioner of Income Tax Central 2 New Delhi vs. Meeta Gutgutia Prop M/S Ferns N Petals

ITA/310/2017HC Delhi25 May 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 132Section 153ASection 260A

…operation and the subsequent investigations on an „estimate basis‟. Reliance was placed on the decisions in CIT v. Anil Kumar Bhatia (2013) 352 ITR 493 (Del); Filatex India Ltd. v. CIT (2015) 229 Taxman 555 (Del) and CIT v. Chetan Das Lachman Das [2012] 254 CTR 392 (Del). It is submitted that in each of the said cases, there was very little seized material only for one AY and yet the Court sustained additions made in other AYs even where there was no such incriminating evidence. It is pointed out that in Filatex India Ltd. v. CIT (supra), the addition made only on the basis of the statement of a Genera…

Pr. Commissioner of Income Tax Central 2 New Delhi vs. Meeta Gutgutia Prop M/S Fersn N Petals

ITA/307/2017HC Delhi25 May 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 132Section 153ASection 260A

…operation and the subsequent investigations on an „estimate basis‟. Reliance was placed on the decisions in CIT v. Anil Kumar Bhatia (2013) 352 ITR 493 (Del); Filatex India Ltd. v. CIT (2015) 229 Taxman 555 (Del) and CIT v. Chetan Das Lachman Das [2012] 254 CTR 392 (Del). It is submitted that in each of the said cases, there was very little seized material only for one AY and yet the Court sustained additions made in other AYs even where there was no such incriminating evidence. It is pointed out that in Filatex India Ltd. v. CIT (supra), the addition made only on the basis of the statement of a Genera…