CIT v. B.G. Shirke Construction Technology P. Ltd.

395 ITR 371High Court2017#1366 most cited

What is CIT v. B.G. Shirke Construction Technology P. Ltd. authority for?

An assessee can lodge a new claim in proceedings under Section 153A for abated assessment years, even if it was not claimed in the original return of income, provided the assessment abated as a consequence of a search.

84

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. B.G. Shirke Construction Technology P. Ltd. · Section 153A · new claim in search assessment · abated assessment years · claim not in original return · assessee new claim · determination of correct tax liability · Bombay High Court 153A

Also reported as

79 Taxmann.com 306246 Taxmann 300

Sections most often in play

Section 153ASection 143(3)Section 132Section 139(1)Section 153CSection 270ASection 115JBSection 139

Issues it is cited on

section 2(24)(xviii)minimum alternate taxsection 153a(1)(a)section 2(45)speculation losssection 153a proceedingssection 115jaexplanation to section 37third party informationsection 139(5)interest free advancesprohibited by law

Judgments citing CIT v. B.G. Shirke Construction Technology P. Ltd.

Assistant Commissioner Income-Tax vs. D.M. Corporation Pvt. Ltd., Kolhapur

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1807/PUN/2014[2008-09]Status: DisposedITAT Pune23 Mar 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /
Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.1805 to 1811/PUN/2014 यििाारण वषा / Assessment Years : 2006-07 to 2012-13 The Asst. Commissioner of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur PAN: AADCM6281H अऩीऱाथी की ओर से / Appellant by : Ms. Nirupama Kotru,…

Assistant Commissioner Income-Tax vs. D.M. Corporation Pvt. Ltd., Kolhapur

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1806/PUN/2014[2007-08]Status: DisposedITAT Pune23 Mar 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /
Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.1805 to 1811/PUN/2014 यििाारण वषा / Assessment Years : 2006-07 to 2012-13 The Asst. Commissioner of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur PAN: AADCM6281H अऩीऱाथी की ओर से / Appellant by : Ms. Nirupama Kotru,…

Assistant Commissioner Income-Tax vs. D.M. Corporation Pvt. Ltd., Kolhapur

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1805/PUN/2014[2006-07]Status: DisposedITAT Pune23 Mar 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /
Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.1805 to 1811/PUN/2014 यििाारण वषा / Assessment Years : 2006-07 to 2012-13 The Asst. Commissioner of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur PAN: AADCM6281H अऩीऱाथी की ओर से / Appellant by : Ms. Nirupama Kotru,…

Sajjan India Ltd, Mumbai vs. Addl CIT RG 7(2), Mumbai

In the result the appeal of the assessee and revenue for AY 2011-12

ITA 5550/MUM/2015[2011-12]Status: DisposedITAT Mumbai28 Nov 2017AY 2011-12

Bench: Shri C.N.Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.5550/Mum/2015 (नििाारण वर्ा / Assessment Year: 2011-12) बिाम/ Sajjan India Limited Addl. Cit, Range 7(2) C/O Shankarlal Jain & Aayakar Bhawan Associates , 12, Engineer M K Road V. Building, 265, Princess Queens Road Street, Mumbai-400020 Mumbai-400020 स्थायी ऱेखा सं./ Pan : Aaacs6498M (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri. Shankarlal JainFor Respondent: Shri. V. Jenardhanan, DR
Section 115JSection 143(3)Section 14A

…आयकर अपीऱीय अधिकरण “K” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI C.N.PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.5550/Mum/2015 (नििाारण वर्ा / Assessment Year: 2011-12) बिाम/ Sajjan India Limited Addl. CIT, Range 7(2) C/o Shankarlal Jain & Aayakar Bhawan Associates , 12, Engineer M K Road v. Building, 265, Princess Queens Road Street, Mumbai-400020 Mumbai-400020 स्थायी ऱेखा सं./ PAN : AAACS6498M (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./I.T.A. No. 5751/Mum/2015 (नििाारण वर्ा / Assessment Year: 2011-12)…