CIT v. Arpit Land Private Limited

393 ITR 276High Court2017#6192 most cited

What is CIT v. Arpit Land Private Limited authority for?

Proceedings under Section 153C of the Income Tax Act, prior to its amendment on June 1, 2015, could only be initiated against an assessee if seized documents during a search belonged to that assessee, not merely if a statement implicated them.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Also referred to as

CIT v. Arpit Land Private Limited · Section 153C · search proceedings · seized documents · belonging to assessee · pre-amended Section 153C · jurisdictional satisfaction

Also reported as

131 Taxmann.com 177

Sections most often in play

Section 115BBESection 132Section 139Section 143(3)Section 153ASection 153DSection 292CSection 69B

Judgments citing CIT v. Arpit Land Private Limited

BRIJ GOPAL CONSTRUCTION COMPANY (P) LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE-3, NEW DELHI

In the result, appeal filed by the assessee is partly allowed

ITA 2363/DEL/2023[2021-22]Status: DisposedITAT Delhi20 Dec 2024AY 2021-22

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Nimisha Singh, CIT DR
Section 115BSection 132Section 139Section 153ASection 153DSection 69BSection 69C

…(Del) CIT v KulwantRai ii) 293 ITR 43 (Del) CIT v. S.M. Aggarwal iii) 296 ITR 619 (Del) CIT v. GirishChaudhary iv) 305 ITR 245 (Del) CIT vs. VedParkashChaudhary v) 308 ITR 230 (Del) CIT vs. D.K. Gupta vi) 383 ITR 320 (Del) CIT v. VatikaLandbase (P) Ltd. vii) 393 ITR 276 (Bom) CIT v. Arpit Land (P) Ltd. viii) 332 ITR 468 (P&H) CIT v. Atam Valves (P) Ltd. ix) 212 Taxman 1 (Del) CIT v. Jai Pal Aggarwal x) 187 ITD 289 (Asr) Smt. HarmohinderKaur v. DCIT xi) 165 TTJ 145 (Del) ACIT v. SharadChaudhary II That statements recorded/material relied and gathered behind the back of the assessee and without any opportunity for…

DCIT CC, -7(2), MUMBAI vs. M/S. GLAMOUR HEALTH CARE PVT. LTD, MUMBAI

In the result, appeal filed by the Revenueis dismissed

ITA 2252/MUM/2021[2014-15]Status: DisposedITAT Mumbai19 Dec 2022AY 2014-15

Bench: Shri Kuldip Singh & Shri Gagan Goyaldy.Cit, Cc-7(2), Room No. 655, Aayakar Bhavan, M.K. Road, Mumbai-400020. ...... Appellant Vs. M/S Glamour Health Care Pvt. Ltd. 4 Kiran Villa, 34, Ram Mandir Road, Danda, Khar (West), Mumbai-400052. Pan: Aaacn2617F ..... Respondent Appellant/Revenue By : Sh. Rakesh Garg, Cit-Dr Respondent/Assessee By : Sh. Rajiv Khandelwal, Ar Date Of Hearing : 22/09/2022 Date Of Pronouncement : 19/12/2022 Order Per Gagan Goyal, A.M: This Appeal By Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-49, Mumbai [For Short ‘Ld. Cit(A)’] Passed Under Section 250 Of The Income Tax Act, 1961 [For Short ‘The Act’] Vide Order Dated 24.08.2021 For Assessment Year (Ay) 2014-15. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Sh. Rajiv Khandelwal, ARFor Respondent: Sh. Rakesh Garg, CIT-DR
Section 132Section 132(4)Section 143(2)Section 143(3)Section 153CSection 250

…equest of the assessee, AO chosen to proceed in his own fashion. 8. Considering the facts above we further relied on the following judicial pronouncement of the honourable jurisdictional High court, apex court and board circular as under:  Arpit land Pvt Ltd 393 ITR 276 (Bom)  CIT vs Lavanya Land Pvt Ltd 397 ITR 246 (Bom)  CIT vs Calcutta Knit wears 223Taxmann 115 (S.C)  CBDT circular no. 24/215 dated 31-12-2015. Based on above judicial pronouncement and board circular we reached to a conclusion that before a notice u/s 153C could be issued, AO is required to arrive at a conclusive satisfaction that documents…

ORISSA CRICKET ASSOCIATION,CUTTACK vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), BHUBANESWAR

In the result, appeal filed by the assessee is allowed

ITA 177/CTK/2020[2001-02]Status: HeardITAT Cuttack20 Jun 2022AY 2001-02

Bench: Shri George Mathan & Shri Arun Khodpiaorissa Cricket Association, Barabati Statidum, Cuttack Pan No.Aaaao 0319 F …………….. Assessee Versus Acit (Exemptions), Bhubaneswar ………………Revenue

Section 153ASection 153C

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,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 Orissa Cricket Association, Barabati Statidum, Cuttack PAN No.AAAAO 0319 F …………….. Assessee Versus ACIT (Exemptions), Bhubaneswar ………………Revenue Shri S.K.Sarangi, CA and Shri Digant Das, Advocate for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 20/06/2022 Date of Pronouncement : 20/06/2022 आदेश / O R D E R Per Bench : This is an appeal…

KUSH KEDIA vs. A.C.I.T. 2(1), RAIPUR (CG)

In the result, appeal of the assessee in ITA No

ITA 106/BIL/2015[2005-06]Status: DisposedITAT Raipur31 Mar 2022AY 2005-06

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita Nos. 105 & 106/Rpr/2015 "नधा"रण वष" / Assessment Years : 2004-05 & 2005-06 Kush Kedia Kedia Bhawan, Mandi Road, Balodabazar.Dist. Raipur (C.G.) Pan : Aklpk5127B .......अपीलाथ"/Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Raipur. (C.G.) ……""यथ" /Respondent

For Appellant: Shri R.B Doshi, A.RFor Respondent: Shri P.K. Mishra, CIT D.R
Section 132(1)Section 139(1)Section 143(3)Section 153CSection 68

…seized documents by the assessee the A.O could not have validly assumed jurisdiction under the pre-amended Sec. 153C (i.e prior to 01.06.2015). Our aforesaid view is fortified by the following judicial pronouncements: (i). CIT Vs. Arpit Land (P) Ltd.(2017)78 393 ITR 276 (Bom) : It was observed by the Hon’ble High Court that as per the pre- amended Sec. 153C of the Act (i.e prior to 01.06.2015), the 17 Kush Kedia Vs. ACIT-2(1) ITA Nos. 105 & 106 /RPR/2015 proceedings could only be initiated against the assessee i.e a person other than the person searched, only if the document seized during the course of the sear…

KUSH KEDIA vs. A.C.I.T. 2(1), RAIPUR (CG)

In the result, appeal of the assessee in ITA No

ITA 105/BIL/2015[2004-05]Status: DisposedITAT Raipur31 Mar 2022AY 2004-05

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita Nos. 105 & 106/Rpr/2015 "नधा"रण वष" / Assessment Years : 2004-05 & 2005-06 Kush Kedia Kedia Bhawan, Mandi Road, Balodabazar.Dist. Raipur (C.G.) Pan : Aklpk5127B .......अपीलाथ"/Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Raipur. (C.G.) ……""यथ" /Respondent

For Appellant: Shri R.B Doshi, A.RFor Respondent: Shri P.K. Mishra, CIT D.R
Section 132(1)Section 139(1)Section 143(3)Section 153CSection 68

…seized documents by the assessee the A.O could not have validly assumed jurisdiction under the pre-amended Sec. 153C (i.e prior to 01.06.2015). Our aforesaid view is fortified by the following judicial pronouncements: (i). CIT Vs. Arpit Land (P) Ltd.(2017)78 393 ITR 276 (Bom) : It was observed by the Hon’ble High Court that as per the pre- amended Sec. 153C of the Act (i.e prior to 01.06.2015), the 17 Kush Kedia Vs. ACIT-2(1) ITA Nos. 105 & 106 /RPR/2015 proceedings could only be initiated against the assessee i.e a person other than the person searched, only if the document seized during the course of the sear…

SACHIN PAREEK,SURAT vs. DCIT (CENTREL) CIRCLE-4,, SURAT

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1683/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No. 1367/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (HUF), Vs. The ACIT, Central Circle-4, (Prop. M/s. Mayank Impex), Surat. C/o. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Appellant) (Respondent) आयकरअपीलसं./ITA No. 1365/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/s. Nazar Impex Pvt. Ltd., The ACIT, Central Circle-4, Vs. C/o. 408, S…

M/S. SUN DIAM,,MUMBAI vs. THE DY. CIT, CENTRAL CIRCLE-4,, SURAT

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1578/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No. 1367/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (HUF), Vs. The ACIT, Central Circle-4, (Prop. M/s. Mayank Impex), Surat. C/o. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Appellant) (Respondent) आयकरअपीलसं./ITA No. 1365/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/s. Nazar Impex Pvt. Ltd., The ACIT, Central Circle-4, Vs. C/o. 408, S…

SHRI SANJAY KUMAR CHOUDHARY HUF,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4,, SURAT

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1367/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No. 1367/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (HUF), Vs. The ACIT, Central Circle-4, (Prop. M/s. Mayank Impex), Surat. C/o. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Appellant) (Respondent) आयकरअपीलसं./ITA No. 1365/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/s. Nazar Impex Pvt. Ltd., The ACIT, Central Circle-4, Vs. C/o. 408, S…

M/S. NAZAR IMPEX PVT. LTD.,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4,, SURAT

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1365/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No. 1367/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (HUF), Vs. The ACIT, Central Circle-4, (Prop. M/s. Mayank Impex), Surat. C/o. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Appellant) (Respondent) आयकरअपीलसं./ITA No. 1365/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/s. Nazar Impex Pvt. Ltd., The ACIT, Central Circle-4, Vs. C/o. 408, S…

RIDDHI SIDDHI DEVELOPERS P. LTD.,MUMBAI vs. D.C.I.T. CENT. CIR. - 6(4), MUMBAI

ITA 646/MUM/2018[2013-14]Status: DisposedITAT Mumbai16 Jun 2020AY 2013-14

Bench: Shri Ravish Sood & Shri N.K. Pradhanita Nos.646-647/Mum/2018 (Assessment Years: 2013-14 & 2014-15) Riddhi Siddhi Developers P. Ltd Deputy Commissioner Of Income-Tax, 45, Maker Chambers-Iii, Central Circle – 6(4), Room No. 1925, Vs. 223 Nariman Point, 19Th Floor, Air India Building, Mumbai – 400 021 Nariman Point , Mumbai – 400 021 Pan – Aaacr0426N (Appellant) (Respondent)

For Appellant: Ms. Hema KatariaFor Respondent: Shri Manjunatha Swami, CIT D.R
Section 132(4)Section 143(3)Section 153C

…eized documents by the assessee, the A.O could not have validly assumed jurisdiction under the pre-amended Sec. 153C (i.e prior to 01.06.2015). Our aforesaid view is fortified by the following judicial pronouncements: (i). CIT Vs. Arpit Land (P) Ltd.(2017)78 393 ITR 276 (Bom) : It was observed by the Hon’ble Jurisdictional High Court that as per the pre- amended Sec. 153C of the Act (i.e prior to 01.06.2015), the proceedings could only be initiated against the assessee i.e a person other than the person searched, only if the document seized during the course of the search proceedings belonged to such other per…

DCIT CEN CIR 8(4), MUMBAI vs. PECCADILY ESTATE P. LTD, MUMBAI

In the result, appeal filed by the revenue in ITA

ITA 4029/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 May 2019AY 2011-12

Bench: Shri G Manjunatha () & Shri Ravish Sood () - 2010-11 - 2009-10 - 2011-12

Section 132Section 132(4)Section 143(2)Section 153C

…1 ITAs 4030-4032 & 4029 & 4027/Mum/2016 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI Before Shri G Manjunatha (ACCOUNTANT MEMBER) AND Shri Ravish Sood (JUDICIAL MEMBER) - 2010-11 - 2009-10 - 2011-12 DCIT, Cent.Cir.8(4), Mumbai vs Sitara Builders Pvt Ltd Govardhan Bldg No.2, Dr Parekh Road, Prarthana Samaj, Mumbai PAN : AABCS4975L APPELLANT RESPONDEDNT - 2011-12 DCIT, Cent.Cir.8(4), Mumbai vs M/s Peccadally Estate Pvt Ltd Govardhan Bldg No.2, Dr Parekh Road, Prarthana Samaj, MumbaI AAECP3575N APPELLANT RESPONDEDNT - 2011-12 DCIT, Cent.Cir.8(4), Mumbai vs M/s Mindset Estate Pvt Ltd Govardhan B…

DHIRAJMAL S.MADHAVANI,MUMBAI vs. DCIT CEN CIR 2(2), MUMBAI

The appeal of the assessee is partly allowed

ITA 487/MUM/2017[2014-15]Status: DisposedITAT Mumbai23 Apr 2019AY 2014-15

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2014-15

For Appellant: Shri Nishit Gandhi, A.RFor Respondent: Shri D.G. Pansari, D.R
Section 132(4)Section 143Section 143(3)Section 153CSection 153D

…e assessee and AO of the search person must also records satisfaction to this effect. In support of his contentions the ld AR relied on following decisions: a)CIT Vs Sinhagad Technical Education Society (2017) 397ITR 344 SC b)CIT Vs Arpit Land Pvt Ltd. (2017) 393 ITR 276 (Bom). Finally, the ld AR prayed before the bench that in view the serious legal infirmities in the assessment order the same is void and nullity. 7. The ld DR on the other hand strongly opposed the arguments advanced by the ld AR by submitting that the cash was found in the office of the assessee and he also admitted the ownership of the said…

M/S. M.L. SINGHI & ASSOCIATES (P) LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3337/DEL/2017[2008-09]Status: DisposedITAT Delhi17 Sept 2018AY 2008-09

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR
Section 153ASection 68

…essing Officer in the assessment order belong to the assessee and therefore, the notice issued u/s. 153C itself is invalid. Reliance is placed on the following decisions: (i). Pr. CIT vs. Vinita Chaurasia, 394 ITR 758 (Del.) (ii). CIT vs. Arpit Land (P) Ltd., 393 ITR 276 (Bom) (iii). Canyon Financial Services Ltd. vs. ITO, 399 ITR 202 (Del) (iv). CIT vs. Renu Construction (P) Ltd., 399 ITR 262 (Del.) (v). Pepsi Foods Pvt. Ltd. vs. ITO, 367 ITR 112 (Del), SLP dismissed by Supreme Court in Appeal © No. 4659/2015 dated 04.12.2017 M. L. Singhi & Associates (P) Ltd. (vi). M/s. Pepsico India Holding Pvt. Ltd. vs. ACIT…

M/S. M.L. SINGHI & ASSOCIATES (P) LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3336/DEL/2017[2007-08]Status: DisposedITAT Delhi17 Sept 2018AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR
Section 153ASection 68

…essing Officer in the assessment order belong to the assessee and therefore, the notice issued u/s. 153C itself is invalid. Reliance is placed on the following decisions: (i). Pr. CIT vs. Vinita Chaurasia, 394 ITR 758 (Del.) (ii). CIT vs. Arpit Land (P) Ltd., 393 ITR 276 (Bom) (iii). Canyon Financial Services Ltd. vs. ITO, 399 ITR 202 (Del) (iv). CIT vs. Renu Construction (P) Ltd., 399 ITR 262 (Del.) (v). Pepsi Foods Pvt. Ltd. vs. ITO, 367 ITR 112 (Del), SLP dismissed by Supreme Court in Appeal © No. 4659/2015 dated 04.12.2017 M. L. Singhi & Associates (P) Ltd. (vi). M/s. Pepsico India Holding Pvt. Ltd. vs. ACIT…

M/S. M.L. SINGHI & ASSOCIATES (P) LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3335/DEL/2017[2006-07]Status: DisposedITAT Delhi17 Sept 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR
Section 153ASection 68

…essing Officer in the assessment order belong to the assessee and therefore, the notice issued u/s. 153C itself is invalid. Reliance is placed on the following decisions: (i). Pr. CIT vs. Vinita Chaurasia, 394 ITR 758 (Del.) (ii). CIT vs. Arpit Land (P) Ltd., 393 ITR 276 (Bom) (iii). Canyon Financial Services Ltd. vs. ITO, 399 ITR 202 (Del) (iv). CIT vs. Renu Construction (P) Ltd., 399 ITR 262 (Del.) (v). Pepsi Foods Pvt. Ltd. vs. ITO, 367 ITR 112 (Del), SLP dismissed by Supreme Court in Appeal © No. 4659/2015 dated 04.12.2017 M. L. Singhi & Associates (P) Ltd. (vi). M/s. Pepsico India Holding Pvt. Ltd. vs. ACIT…

SKYLARK BUILD,MUMBAI vs. ASST CIT CEN CIR 4(2), MUMBAI

ITA 4370/MUM/2015[2007-08]Status: DisposedITAT Mumbai29 Aug 2018AY 2007-08

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…ents must belong to other person other than the searched person. This condition is missing in the present case. This proposition is further supported by decision from Hon'ble jurisdictional High Court in the case of CIT v. Arpit Land Private Limited (2017) 393 ITR 276(Bom.), order dated 07th February 2017. The aforesaid decision of Hon'ble Bombay High court is reproduced hereunder: “1. These two Appeals under Section 260-A of the Income Tax Act, 1961 (the Act) challenges the common impugned order dated 22nd March, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The common impugned order dis…

SKYLARK BUILD,MUMBAI vs. ASST CIT CEN CIR 4(2), MUMBAI

ITA 3237/MUM/2015[2008-09]Status: DisposedITAT Mumbai29 Aug 2018AY 2008-09

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…ents must belong to other person other than the searched person. This condition is missing in the present case. This proposition is further supported by decision from Hon'ble jurisdictional High Court in the case of CIT v. Arpit Land Private Limited (2017) 393 ITR 276(Bom.), order dated 07th February 2017. The aforesaid decision of Hon'ble Bombay High court is reproduced hereunder: “1. These two Appeals under Section 260-A of the Income Tax Act, 1961 (the Act) challenges the common impugned order dated 22nd March, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The common impugned order dis…

DCIT CEN CIR 4(2), MUMBAI vs. SUDHAKAR M. SHETTY, MUMBAI

ITA 2906/MUM/2015[2011-12]Status: DisposedITAT Mumbai29 Aug 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…ents must belong to other person other than the searched person. This condition is missing in the present case. This proposition is further supported by decision from Hon'ble jurisdictional High Court in the case of CIT v. Arpit Land Private Limited (2017) 393 ITR 276(Bom.), order dated 07th February 2017. The aforesaid decision of Hon'ble Bombay High court is reproduced hereunder: “1. These two Appeals under Section 260-A of the Income Tax Act, 1961 (the Act) challenges the common impugned order dated 22nd March, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The common impugned order dis…

SARANG & ASSOCIATES,MUMBAI vs. DCIT CEN CIR 36, MUMBAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 1227/MUM/2012[2007-08]Status: DisposedITAT Mumbai21 Mar 2018AY 2007-08

Bench: Shri Ravish Sood, Jm & Shri N.K.Pradhan, Am Ita Nos. 1227 To 1229/Mum/2012 (निर्धारण वषा / Assessment Year: 2007-08 To 2009-10) M/S Sarang & Associates, Dy. Commissioner Of Income बिधम/ 302, Shabnam Apartment, Tax, Central Circle-36, 33, S.V. Road, Andheri (W), Mumbai. Vs. Mumbai-400058. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaafs0638J (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Piyush Chhajed, A.RFor Respondent: Shri Jasbir S. Chouhan, D.R
Section 132Section 133ASection 143Section 143(1)Section 143(2)Section 143(3)Section 153Section 153CSection 69

…P a g e | 1 ITA Nos. 1227 to 1229/Mum/2012 AYs. 2007-08 to 2009-10 M/s Sarang & Associates Vs. Dy. Commissioner of Income Tax-CC-36 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI RAVISH SOOD, JM AND SHRI N.K.PRADHAN, AM ITA Nos. 1227 to 1229/Mum/2012 (निर्धारण वषा / Assessment Year: 2007-08 to 2009-10) M/s Sarang & Associates, Dy. Commissioner of Income बिधम/ 302, Shabnam Apartment, Tax, Central Circle-36, 33, S.V. Road, Andheri (W), Mumbai. Vs. Mumbai-400058. स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAAFS0638J (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Assessee by : Shr…

CIT v. Arpit Land Private Limited (393 ITR 276) — Cited in 19 Judgments | BharatTax