CIT v. Bajrang Textiles

294 ITR 561High Court2007#2281 most cited

What is CIT v. Bajrang Textiles authority for?

A direction for special audit under Section 142(2A), issued near the expiry of the limitation period primarily to gain an extension of time or with instructions beyond the section's scope, is illegal, rendering the subsequent assessment time-barred.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Bajrang Textiles · Section 142(2A) special audit · invalid audit direction · time-barred assessment · extension of limitation · block assessment · audit beyond scope · Section 153B(1)(a) · invalid DVO reference · assessment limitation

Sections most often in play

Section 69ASection 143(3)Section 147Section 148Section 142ASection 153ASection 68Section 69B

Issues it is cited on

section 132(3)section 142(2c)section 158besection 153b(1)(a)section 142(2)section 153(1)(a)section 153b(1)extension of limitationsection 142(2a)section 153(1)legal representativestatement under section 132(4)

Judgments citing CIT v. Bajrang Textiles

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 436/DEL/2017[2008-09]Status: DisposedITAT Delhi01 Jun 2021AY 2008-09

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 435/DEL/2017[2007-08]Status: DisposedITAT Delhi01 Jun 2021AY 2007-08

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 434/DEL/2017[2006-07]Status: DisposedITAT Delhi01 Jun 2021AY 2006-07

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 432/DEL/2017[2011-12]Status: DisposedITAT Delhi01 Jun 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 431/DEL/2017[2010-11]Status: DisposedITAT Delhi01 Jun 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 430/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Jun 2021AY 2009-10

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 429/DEL/2017[2008-09]Status: DisposedITAT Delhi01 Jun 2021AY 2008-09

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 428/DEL/2017[2007-08]Status: DisposedITAT Delhi01 Jun 2021AY 2007-08

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 427/DEL/2017[2006-07]Status: DisposedITAT Delhi01 Jun 2021AY 2006-07

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

M/S Unitech Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, assessee’s appeals is allowed and revenue’s appeal is dismissed

ITA 5180/DEL/2013[2009-10]Status: DisposedITAT Delhi08 Apr 2016AY 2009-10

Bench: Shri I.C. Sudhir & Shri L.P. Sahu Assessment Year: 2009-10 M/S. Unitech Ltd., Vs. Additional Cit, 6-Community Centre, Range-18, Saket, New Delhi-1100 17 New Delhi. (Pan: Aaacu1482H) (Appellant) (Respondent) Assessment Year: 2009-10 Additional Cit, Vs. M/S. Unitech Ltd., Range-18, 6-Community Centre, New Delhi. Saket, New Delhi (Pan: Aaacu1482H) (Appellant) (Respondent) Assessee By: S/Shri Salil Aggarwal, Adv., Gautam And, Ca & Shjalesh Gupta, Ca Department By: S/Shri Dilip Shivpuri & Ruchir Bhatia, Government Standing Counsels Date Of Hearing : 12 .01.2016 Date Of Pronouncement: 08 :04.2016 Order Per I.C. Sudhir:These Cross Appeals Preferred By Assessee & Revenue Are Directed Against The Order Of Learned Cit(A)-Xxi, New Delhi Dated 16.8.2013 & Relate To Assessment Year 2009-10. 2. The Appellant-Assessee Is A Public Limited Company Engaged In The Business Of Construction & Development Of Real Estate Projects. For The Assessment Year Under Consideration, It Filed A Return Declaring An Income Of Rs. 922,30,17,671/- On 29.9.2009, Which Came To Be Assessed At An Income Of Rs. 3361,18,87,560/- In An Order Dated 1.8.2012 Under Section 143(3) Of The Act. On Appeal, Learned Cit(A) Granted Part Relief To The Appellant & Hence The Appeals Before Us.

For Appellant: S/Shri Salil Aggarwal, Adv., Gautam and, CA and Shjalesh Gupta, CAFor Respondent: S/Shri Dilip Shivpuri & Ruchir Bhatia
Section 142Section 143(3)Section 45Section 48

…ce such reference is found to be invalid than the order of assessment is barred by limitation i) Sahara India (Firm) vs. CIT 300 ITR 403 (SC) Bajrang Textiles v DCIT 83 TTJ 566 approved by Hon’ble Rajasthan High ii) Court in the case of CIT v Bajrang Textiles 294 ITR 561 iii) CIT v Vijay Kumar Rajendra Kumar & Co. 271 ITR 337 (MP) iv) CIT v Subboji Rao Ch. 355 ITR 320 (Kar) Proposition 6: Approval granted by CIT is mechanical approval and is without application of mind and therefore, order u/s 142(2A) is unsustainable i) Signature Hotels (P) Ltd. v ITO 338 ITR 51 (Del) ii) United Electricals Co. (P) Ltd. v CIT 25…