CIT v. Ashok Kumar

334 ITR 355High Court2011#4733 most cited

What is CIT v. Ashok Kumar authority for?

An assessee is entitled to the adjustment of seized cash towards advance tax liability from the date of making the application for such adjustment.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Ashok Kumar · 334 ITR 355 · seized cash adjustment · advance tax liability · date of application · income tax assessment

Sections most often in play

Section 143(3)Section 153ASection 132(4A)Section 153CSection 292CSection 115BBESection 131Section 132
Read the full judgment

Issues it is cited on

section 153section 153asection 132section 15section 13section 143section 14section 143(3)person

Judgments citing CIT v. Ashok Kumar

Sanjay Kumar Gupta, Burdwan vs. ACIT, Central Circle 2(1), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 791/KOL/2025[2021-2022]Status: DisposedITAT Kolkata11 Nov 2025AY 2021-2022

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm It(Ss)A No. 50/Kol/2025 (Assessment Year: 2020-21) Sanjay Kumar Gupta Jamuria Hat, Jamuria Thana Acit, Cc 2(1) More, Bypass Road, 110, Shantipally, E.M. Bypass, Vs. Jamurai, Burdwan, Kolkata-700107, West Bengal West Bengal-713336 (Appellant) (Respondent) Pan No. Aczpg4735H Assessee By : Shri S.K. Tulsiyan & Ms. Sonam Bajoria, Ars Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 13.08.2025 Date Of Pronouncement: 11.11.2025

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri S.B. Chakraborthy, DR
Section 132Section 142(1)Section 143(3)Section 153A

…decision of Assistant Commissioner of Income-tax vs. Narendra N. Thacker [2017] 82 taxmann.com 64 (Kolkata - Trib.)/[2016] 45 ITR(T) 188 (Kolkata - Trib.)[28-09-2015]. The ld. AR also relied on the decision of Commissioner of Income-tax vs. Ashok Kumar [2011] 334 ITR 355 (Punjab & Haryana) vide order dated 30-09-2010.The ld DR on the other hand relied heavily on the authorities below. x. We have examined the facts of the case in the light of the decision of the co-ordinate bench of this Tribunal in the case of Assistant Commissioner of Income-tax vs. Narendra N. Thacker (supra), wherein the Hon'ble Bench has hel…

ACIT, Central Circle, Agra vs. Amit Shukla, Agra

ITA 134/AGR/2022[2017-18]Status: DisposedITAT Agra11 Feb 2025AY 2017-18

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwal

Section 132Section 143(3)Section 153ASection 153CSection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA Nos. 133 & 134/Agr/2022 Assessment Years: 2015-16 & 2017-18 ACIT, Central Circle, Vs. Amit Shukla, 2/90, Kotla House, Agra. Khandari, Agra-282002 PAN : AMIPS4715Q (Appellant) (Respondent) Assessee by Sh. Anurag Sinha, Advocate Department by Sh. Sukesh Kumar Jain, CIT (DR) Date of hearing 11.02.2025 Date of pronouncement 11.02.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These Revenue’s twin appeals ITA Nos. 133 & 134/Agr/2022 for assessment ye…

ACIT, Central Circle, Agra vs. Amit Shukla, Agra

ITA 133/AGR/2022[2015-16]Status: DisposedITAT Agra11 Feb 2025AY 2015-16

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwal

Section 132Section 143(3)Section 153ASection 153CSection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA Nos. 133 & 134/Agr/2022 Assessment Years: 2015-16 & 2017-18 ACIT, Central Circle, Vs. Amit Shukla, 2/90, Kotla House, Agra. Khandari, Agra-282002 PAN : AMIPS4715Q (Appellant) (Respondent) Assessee by Sh. Anurag Sinha, Advocate Department by Sh. Sukesh Kumar Jain, CIT (DR) Date of hearing 11.02.2025 Date of pronouncement 11.02.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These Revenue’s twin appeals ITA Nos. 133 & 134/Agr/2022 for assessment ye…

Rahul Agarwal, New Delhi vs. ACIT Circle-46(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 7956/DEL/2019[2012-13]Status: DisposedITAT Delhi20 Jun 2023AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Salil Agarwal, AdvFor Respondent: Ms. Indu Bala Saini, Sr. DR
Section 132(4)Section 132BSection 154Section 260ASection 271

…nd any merit in the submission made by the learned counsel for the appellant-Revenue. The issue has already been decided by this court against the Revenue in Income Tax Appeal No. 36 of 2004 CIT v. Ashok Kumar [2012] 20 taxmann.com 6 Rahul Agarwal 432/(2011] 334 ITR 355 (Punj. & Har.) wherein it was recorded as under (page 357): "In CIT Vs. Arun Kapoor, I.T.A. No. 149 of 2003 decided on July 27 2010— [2011] 334 ITR 351 (P&H), this court had occasion to consider similar issue where it has been held that the assessee is entitled to adjustment of seized amount towards advance tax liability from the date of making…

Sh. Mahender Kumar Valecha, New Delhi vs. DCIT, Faridabad

The appeal is partly allowed

ITA 6333/DEL/2016[2010-11]Status: DisposedITAT Delhi11 Dec 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshraa.Y. 2010-11

For Appellant: Sh. Somil Agarwal, AdvFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 132(4)Section 143(3)Section 153ASection 271ASection 69

…adjustment of seized cash, the jurisdictional High Court in CIT vs. Arun Kapoor (2011) 334 ITR 351 (P&H), the Hon’ble High Court has upheld the action of adjustment of seized cash. In another decision of jurisdictional High Court in CIT vs. Ashok Kumar (2011) 334 ITR 355 (P&H), it was held as under at para 5 that is-reproduced: “In CIT vs. Arun Kapoor, IT Appeal No. 149 of 2003 decided on 27 July, 2.010, this court had occasion to consider similar issue where it has been held that the assessee is entitled to adjustment of seized cash amount towards advance tax liability from the date of making the application in…

ACIT, Jaipur vs. Prakas Chand Sharma, Jaipur

In the result assessee’s appeal being ITA No

ITA 935/JPR/2016[2010-11]Status: DisposedITAT Jaipur30 Jul 2018AY 2010-11
Section 132Section 143(3)Section 153A

…igh Court further held that section 132B(1) of the Act, thus not prohibit the utilization of amount seized during the course of search towards the advance tax liability. The Hon'bie High Court of Punjab & Haryana in the case of CIT Vs. Ashok Kumar reported in 334 ITR 355 has also held on similar facts that the assessee was entitled to adjustment of seized cash against advance tax liability and therefore, no interest could be charged u/s 234A & 234B in the event of the department no responding to assessee’s request for adjustment of cash seized against advance tax liability, in view of the following judgments, the…

ACIT, Jaipur vs. Prakas Chand Sharma, Jaipur

In the result assessee’s appeal being ITA No

ITA 934/JPR/2016[2009-10]Status: DisposedITAT Jaipur30 Jul 2018AY 2009-10
Section 132Section 143(3)Section 153A

…igh Court further held that section 132B(1) of the Act, thus not prohibit the utilization of amount seized during the course of search towards the advance tax liability. The Hon'bie High Court of Punjab & Haryana in the case of CIT Vs. Ashok Kumar reported in 334 ITR 355 has also held on similar facts that the assessee was entitled to adjustment of seized cash against advance tax liability and therefore, no interest could be charged u/s 234A & 234B in the event of the department no responding to assessee’s request for adjustment of cash seized against advance tax liability, in view of the following judgments, the…

ACIT, Jaipur vs. Prakas Chand Sharma, Jaipur

In the result assessee’s appeal being ITA No

ITA 933/JPR/2016[2008-09]Status: DisposedITAT Jaipur30 Jul 2018AY 2008-09
Section 132Section 143(3)Section 153A

…igh Court further held that section 132B(1) of the Act, thus not prohibit the utilization of amount seized during the course of search towards the advance tax liability. The Hon'bie High Court of Punjab & Haryana in the case of CIT Vs. Ashok Kumar reported in 334 ITR 355 has also held on similar facts that the assessee was entitled to adjustment of seized cash against advance tax liability and therefore, no interest could be charged u/s 234A & 234B in the event of the department no responding to assessee’s request for adjustment of cash seized against advance tax liability, in view of the following judgments, the…

ACIT, Jaipur vs. Prakas Chand Sharma, Jaipur

In the result assessee’s appeal being ITA No

ITA 932/JPR/2016[2007-08]Status: DisposedITAT Jaipur30 Jul 2018AY 2007-08
Section 132Section 143(3)Section 153A

…igh Court further held that section 132B(1) of the Act, thus not prohibit the utilization of amount seized during the course of search towards the advance tax liability. The Hon'bie High Court of Punjab & Haryana in the case of CIT Vs. Ashok Kumar reported in 334 ITR 355 has also held on similar facts that the assessee was entitled to adjustment of seized cash against advance tax liability and therefore, no interest could be charged u/s 234A & 234B in the event of the department no responding to assessee’s request for adjustment of cash seized against advance tax liability, in view of the following judgments, the…

Prakash Chand Sharma, Jaipur vs. ACIT, Jaipur

In the result assessee’s appeal being ITA No

ITA 924/JPR/2016[2012-13]Status: DisposedITAT Jaipur30 Jul 2018AY 2012-13
Section 132Section 143(3)Section 153A

…igh Court further held that section 132B(1) of the Act, thus not prohibit the utilization of amount seized during the course of search towards the advance tax liability. The Hon'bie High Court of Punjab & Haryana in the case of CIT Vs. Ashok Kumar reported in 334 ITR 355 has also held on similar facts that the assessee was entitled to adjustment of seized cash against advance tax liability and therefore, no interest could be charged u/s 234A & 234B in the event of the department no responding to assessee’s request for adjustment of cash seized against advance tax liability, in view of the following judgments, the…

Prakash Chand Sharma, Jaipur vs. ACIT, Jaipur

In the result assessee’s appeal being ITA No

ITA 923/JPR/2016[2011-12]Status: DisposedITAT Jaipur30 Jul 2018AY 2011-12
Section 132Section 143(3)Section 153A

…igh Court further held that section 132B(1) of the Act, thus not prohibit the utilization of amount seized during the course of search towards the advance tax liability. The Hon'bie High Court of Punjab & Haryana in the case of CIT Vs. Ashok Kumar reported in 334 ITR 355 has also held on similar facts that the assessee was entitled to adjustment of seized cash against advance tax liability and therefore, no interest could be charged u/s 234A & 234B in the event of the department no responding to assessee’s request for adjustment of cash seized against advance tax liability, in view of the following judgments, the…

Prakash Chand Sharma, Jaipur vs. ACIT, Jaipur

In the result assessee’s appeal being ITA No

ITA 922/JPR/2016[2009-10]Status: DisposedITAT Jaipur30 Jul 2018AY 2009-10
Section 132Section 143(3)Section 153A

…igh Court further held that section 132B(1) of the Act, thus not prohibit the utilization of amount seized during the course of search towards the advance tax liability. The Hon'bie High Court of Punjab & Haryana in the case of CIT Vs. Ashok Kumar reported in 334 ITR 355 has also held on similar facts that the assessee was entitled to adjustment of seized cash against advance tax liability and therefore, no interest could be charged u/s 234A & 234B in the event of the department no responding to assessee’s request for adjustment of cash seized against advance tax liability, in view of the following judgments, the…

Prakash Chand Sharma, Jaipur vs. ACIT, Jaipur

In the result assessee’s appeal being ITA No

ITA 921/JPR/2016[2009-10]Status: DisposedITAT Jaipur30 Jul 2018AY 2009-10
Section 132Section 143(3)Section 153A

…igh Court further held that section 132B(1) of the Act, thus not prohibit the utilization of amount seized during the course of search towards the advance tax liability. The Hon'bie High Court of Punjab & Haryana in the case of CIT Vs. Ashok Kumar reported in 334 ITR 355 has also held on similar facts that the assessee was entitled to adjustment of seized cash against advance tax liability and therefore, no interest could be charged u/s 234A & 234B in the event of the department no responding to assessee’s request for adjustment of cash seized against advance tax liability, in view of the following judgments, the…

Prakash Chand Sharma, Jaipur vs. ACIT, Jaipur

In the result assessee’s appeal being ITA No

ITA 920/JPR/2016[2008-09]Status: DisposedITAT Jaipur30 Jul 2018AY 2008-09
Section 132Section 143(3)Section 153A

…igh Court further held that section 132B(1) of the Act, thus not prohibit the utilization of amount seized during the course of search towards the advance tax liability. The Hon'bie High Court of Punjab & Haryana in the case of CIT Vs. Ashok Kumar reported in 334 ITR 355 has also held on similar facts that the assessee was entitled to adjustment of seized cash against advance tax liability and therefore, no interest could be charged u/s 234A & 234B in the event of the department no responding to assessee’s request for adjustment of cash seized against advance tax liability, in view of the following judgments, the…

Prakash Chand Sharma, Jaipur vs. ACIT, Jaipur

In the result assessee’s appeal being ITA No

ITA 919/JPR/2016[2007-08]Status: DisposedITAT Jaipur30 Jul 2018AY 2007-08
Section 132Section 143(3)Section 153A

…igh Court further held that section 132B(1) of the Act, thus not prohibit the utilization of amount seized during the course of search towards the advance tax liability. The Hon'bie High Court of Punjab & Haryana in the case of CIT Vs. Ashok Kumar reported in 334 ITR 355 has also held on similar facts that the assessee was entitled to adjustment of seized cash against advance tax liability and therefore, no interest could be charged u/s 234A & 234B in the event of the department no responding to assessee’s request for adjustment of cash seized against advance tax liability, in view of the following judgments, the…

ACIT, Jaipur vs. Prakas Chand Sharma, Jaipur

In the result assessee’s appeal being ITA No

ITA 938/JPR/2016[2013-14/Q3]Status: DisposedITAT Jaipur25 Jul 2018
Section 132Section 143(3)Section 153A

…igh Court further held that section 132B(1) of the Act, thus not prohibit the utilization of amount seized during the course of search towards the advance tax liability. The Hon'bie High Court of Punjab & Haryana in the case of CIT Vs. Ashok Kumar reported in 334 ITR 355 has also held on similar facts that the assessee was entitled to adjustment of seized cash against advance tax liability and therefore, no interest could be charged u/s 234A & 234B in the event of the department no responding to assessee’s request for adjustment of cash seized against advance tax liability, in view of the following judgments, the…

ACIT, Jaipur vs. Prakas Chand Sharma, Jaipur

In the result assessee’s appeal being ITA No

ITA 937/JPR/2016[2012-13]Status: DisposedITAT Jaipur25 Jul 2018AY 2012-13
Section 132Section 143(3)Section 153A

…igh Court further held that section 132B(1) of the Act, thus not prohibit the utilization of amount seized during the course of search towards the advance tax liability. The Hon'bie High Court of Punjab & Haryana in the case of CIT Vs. Ashok Kumar reported in 334 ITR 355 has also held on similar facts that the assessee was entitled to adjustment of seized cash against advance tax liability and therefore, no interest could be charged u/s 234A & 234B in the event of the department no responding to assessee’s request for adjustment of cash seized against advance tax liability, in view of the following judgments, the…

ACIT, Jaipur vs. Prakas Chand Sharma, Jaipur

In the result assessee’s appeal being ITA No

ITA 936/JPR/2016[2011-12]Status: DisposedITAT Jaipur25 Jul 2018AY 2011-12
Section 132Section 143(3)Section 153A

…igh Court further held that section 132B(1) of the Act, thus not prohibit the utilization of amount seized during the course of search towards the advance tax liability. The Hon'bie High Court of Punjab & Haryana in the case of CIT Vs. Ashok Kumar reported in 334 ITR 355 has also held on similar facts that the assessee was entitled to adjustment of seized cash against advance tax liability and therefore, no interest could be charged u/s 234A & 234B in the event of the department no responding to assessee’s request for adjustment of cash seized against advance tax liability, in view of the following judgments, the…

DCIT, Faridabad vs. Sh. Sushil Kumar Gupta, Delhi

In the result, the appeal of the department is dismissed

ITA 612/DEL/2015[2009-10]Status: DisposedITAT Delhi31 May 2018AY 2009-10

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. V. Rajakumar &For Respondent: Sh. S. S. Rana, CIT DR
Section 132(4)Section 132BSection 210Section 245

…ash before the tax authorities. He relied decision of the jurisdictional High Court in CIT vs. Arun Kapoor (2011) 334 ITR 351 (P&H), upheld the action of adjustment of seized cash. In another decision of jurisdictional High Court in CIT vs. Ashok Kumar (2011) 334 ITR 355 (P&H), it was held as under at para 5 that is reproduced: “In CIT vs. Arun Kapoor, IT Appeal No. 149 of 2003 decided on 27 July, 2010, this court had occasion to consider similar issue where it has been held that the assessee is entitled to adjustment of seized cash amount towards advance tax liability from the date of making the application in t…

ACIT, Central Circle-1(1), Kolkata vs. Shri Rakesh Agawal, Kolkata

In the result, the appeal filed by Revenue is dismissed

ITA 76/KOL/2017[2012-13]Status: DisposedITAT Kolkata30 May 2018AY 2012-13

Bench: Shri A. T. Varkey, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.76/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13) Acit, Cc-1(1), Kolkata Vs. Shri Rakesh Agarwal Aaykar Bhawan Poorva, 110, Shantipally, 3Rd Floor, 5/2/V, Panditiya Road, 110, Shantipally, 3Rd Floor, Kolkata – 700 107. Kolkata – 700 107. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aczpa 0446 K (Appellant) .. (Respondent)

For Appellant: Shri G. Hangshing, CITFor Respondent: Shri N. Sheth
Section 132Section 132BSection 143(3)Section 154

…justment of the amount against the advance tax which was already in the custody of the department. Similarly,Section-234Cis not attracted as there was no deferment.It may be mentioned that Hon'ble Punjab & Haryana High Court, in the case of IT vs. Ashok Kumar 334 ITR 355 (P.&H.) observed that the assessee was entitled to adjustment of seized cash against the advance tax liability and therefore, no interest could be charged under Section-234A,B,C especially when the department had not responded to the assessee's request for the adjustment of the cash seized against the advance tax liability.” 8. We note that the…

CIT v. Ashok Kumar (334 ITR 355) — Cited in 25 Judgments | BharatTax