CIT v. Calcutta Knitwears

362 ITR 673Supreme Court of India2014#122 most cited

What is CIT v. Calcutta Knitwears authority for?

The recording of a satisfaction note by the Assessing Officer is a jurisdictional prerequisite for assessments under Section 153C, and the six-year limitation period for such assessments is reckoned from the date this satisfaction is recorded.

528

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. Calcutta Knitwears · section 153C · satisfaction note · jurisdictional prerequisite · limitation period · seized material · assessment year · block period · search assessment · section 158BD

Also reported as

43 Taxmann.com 446223 Taxmann 115

Sections most often in play

Section 153CSection 143(3)Section 132Section 153ASection 153DSection 144Section 115BBESection 292C
Read the full judgment

Issues it is cited on

section 158bdincome tax settlement commissionsection 158bcsection 144asection 144basatisfaction notesection 158bblock periodsection 158section 153c(1)documents seizedsection 292c

Judgments citing CIT v. Calcutta Knitwears

Commr.of Income Tax, Central-II vs. Amarjit Singh Bakshi (HUF)

ITA/344/2004HC Delhi31 Oct 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 132(4)Section 158B

…ITA No.344/2004 & connected matters Page 1 of 11 $~27 to 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 31.10.2023 + ITA 344/2004 COMMR.OF INCOME TAX, CENTRAL-II ..... Appellant Through: Mr Gaurav Gupta, Sr. Standing Counsel with Mr Shivendra Singh and Mr Puneet Singhal, Standing Counsel. versus AMARJIT SINGH BAKSHI (HUF) ..... Respondent Through: Mr C.S. Aggarwal, Sr Adv with Mr Ravi Pratap Mall and Mr Uma Shankar, Advs. + ITA 345/2004 COMMR.OF INCOME TAX,…

Amarjit Singh Bakshi vs. Commissioner of Income Tax

ITA/577/2008HC Delhi31 Oct 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 132(4)Section 158B

…ITA No.344/2004 & connected matters Page 1 of 11 $~27 to 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 31.10.2023 + ITA 344/2004 COMMR.OF INCOME TAX, CENTRAL-II ..... Appellant Through: Mr Gaurav Gupta, Sr. Standing Counsel with Mr Shivendra Singh and Mr Puneet Singhal, Standing Counsel. versus AMARJIT SINGH BAKSHI (HUF) ..... Respondent Through: Mr C.S. Aggarwal, Sr Adv with Mr Ravi Pratap Mall and Mr Uma Shankar, Advs. + ITA 345/2004 COMMR.OF INCOME TAX,…

Ankit Jain, Delhi vs. ITO, Ward-47(4), New Delhi

In the result, both the appeals of assessee are allowed in the manner as indicated above

ITA 626/DEL/2023[2016-17]Status: DisposedITAT Delhi06 Oct 2023AY 2016-17

Bench: Shri G.S Pannu, Hon’Ble & Shri Chandra Mohan Garg

For Appellant: Shri Rajiv Jain, CA
Section 153CSection 153DSection 156Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI G.S PANNU, HON’BLE PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.625 & 626/Del/2023 Assessment Year: 2016-17 Ankit Jain, The DCIT, Central Circle-7, New Delhi 1163/17, Kucha Mahajani, Chandni Chowk, Delhi 110006 vs. PAN AHCPJ 1679 F (Appellant) (Respondent) For Assessee : Shri Rajiv Jain, CA Revenue For : Shri Zafarul Haque Tanweer CIT(DR) Date of Hearing : 03.10.2023 Date of Pronouncement : 06.10.2023 ORDER PER CHANDRA MOHAN GARG, J.M. These appeals have been filed against the order CIT(A)-24, New Delhi dated 31.01.2023…

Ankit Jain, Delhi vs. DCIT, Central Circle-7, New Delhi

In the result, both the appeals of assessee are allowed in the manner as indicated above

ITA 625/DEL/2023[2016-17]Status: DisposedITAT Delhi06 Oct 2023AY 2016-17

Bench: Shri G.S Pannu, Hon’Ble & Shri Chandra Mohan Garg

For Appellant: Shri Rajiv Jain, CA
Section 153CSection 153DSection 156Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI G.S PANNU, HON’BLE PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.625 & 626/Del/2023 Assessment Year: 2016-17 Ankit Jain, The DCIT, Central Circle-7, New Delhi 1163/17, Kucha Mahajani, Chandni Chowk, Delhi 110006 vs. PAN AHCPJ 1679 F (Appellant) (Respondent) For Assessee : Shri Rajiv Jain, CA Revenue For : Shri Zafarul Haque Tanweer CIT(DR) Date of Hearing : 03.10.2023 Date of Pronouncement : 06.10.2023 ORDER PER CHANDRA MOHAN GARG, J.M. These appeals have been filed against the order CIT(A)-24, New Delhi dated 31.01.2023…

L. Ammini, Salem vs. ACIT, Central Circle, Salem

The appeal stand partly allowed

ITA 556/CHNY/2022[2013-14]Status: DisposedITAT Chennai23 Aug 2023AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.553/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.554/Chny/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.555/Chny/2022 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकरअपील सं./ Ita No.556/Chny/2022 (िनधा"रण वष" / Assessment Year: 2013-14) Smt. L. Ammini Acit बनाम 24/13-A, Mariamman Kovil Street, Central Circle, / Vs. Salem-636 003. Salem. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abupa-1999-F (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T.S.Lakshmi Venkataraman (Fca)-Ld.Ar !"थ"कीओरसे/Respondent By : Shri R.Clement Ramesh Kumar (Cit)- Ld.Dr सुनवाईकीतारीख/Date Of Hearing : 08-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 23-08-2023 आदेश / O R D E R Per Bench: 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010- 11 To 2013-14 Arises Out Of Common Order Passed By Learned

For Appellant: Shri T.S.Lakshmi Venkataraman (FCA)-Ld.ARFor Respondent: Shri R.Clement Ramesh Kumar (CIT)- Ld.DR
Section 143(3)Section 153CSection 158B

…ents before issuing notice under section 153C of the Act are held to be mandatory by this Court in catena of decisions. Reliance is placed upon the decision of this Court in the case of CIT v. Calcutta Knitwears [2014] 43 taxmann.com 446/223 Taxman 115 (Mag.)/362 ITR 673 (SC); decision of the Delhi High Court in the case of Pepsi Food (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Delhi); decision of the Gujarat High Court in the case of CIT v. Bipinchandra Chimanlal Doshi [2017] 79 taxmann.com 211/395 ITR 632; and the decision of the Delhi High Court in the case of Ganpati Fincap Services (P.) Ltd. v. CIT [2017] 82…

L. Ammini, Salem vs. ACIT, Central Circle, Salem

The appeal stand partly allowed

ITA 555/CHNY/2022[2012-13]Status: DisposedITAT Chennai23 Aug 2023AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.553/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.554/Chny/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.555/Chny/2022 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकरअपील सं./ Ita No.556/Chny/2022 (िनधा"रण वष" / Assessment Year: 2013-14) Smt. L. Ammini Acit बनाम 24/13-A, Mariamman Kovil Street, Central Circle, / Vs. Salem-636 003. Salem. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abupa-1999-F (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T.S.Lakshmi Venkataraman (Fca)-Ld.Ar !"थ"कीओरसे/Respondent By : Shri R.Clement Ramesh Kumar (Cit)- Ld.Dr सुनवाईकीतारीख/Date Of Hearing : 08-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 23-08-2023 आदेश / O R D E R Per Bench: 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010- 11 To 2013-14 Arises Out Of Common Order Passed By Learned

For Appellant: Shri T.S.Lakshmi Venkataraman (FCA)-Ld.ARFor Respondent: Shri R.Clement Ramesh Kumar (CIT)- Ld.DR
Section 143(3)Section 153CSection 158B

…ents before issuing notice under section 153C of the Act are held to be mandatory by this Court in catena of decisions. Reliance is placed upon the decision of this Court in the case of CIT v. Calcutta Knitwears [2014] 43 taxmann.com 446/223 Taxman 115 (Mag.)/362 ITR 673 (SC); decision of the Delhi High Court in the case of Pepsi Food (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Delhi); decision of the Gujarat High Court in the case of CIT v. Bipinchandra Chimanlal Doshi [2017] 79 taxmann.com 211/395 ITR 632; and the decision of the Delhi High Court in the case of Ganpati Fincap Services (P.) Ltd. v. CIT [2017] 82…

L. Ammini, Salem vs. ACIT, Central Circle, Salem

The appeal stand partly allowed

ITA 554/CHNY/2022[2011-12]Status: DisposedITAT Chennai23 Aug 2023AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.553/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.554/Chny/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.555/Chny/2022 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकरअपील सं./ Ita No.556/Chny/2022 (िनधा"रण वष" / Assessment Year: 2013-14) Smt. L. Ammini Acit बनाम 24/13-A, Mariamman Kovil Street, Central Circle, / Vs. Salem-636 003. Salem. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abupa-1999-F (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T.S.Lakshmi Venkataraman (Fca)-Ld.Ar !"थ"कीओरसे/Respondent By : Shri R.Clement Ramesh Kumar (Cit)- Ld.Dr सुनवाईकीतारीख/Date Of Hearing : 08-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 23-08-2023 आदेश / O R D E R Per Bench: 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010- 11 To 2013-14 Arises Out Of Common Order Passed By Learned

For Appellant: Shri T.S.Lakshmi Venkataraman (FCA)-Ld.ARFor Respondent: Shri R.Clement Ramesh Kumar (CIT)- Ld.DR
Section 143(3)Section 153CSection 158B

…ents before issuing notice under section 153C of the Act are held to be mandatory by this Court in catena of decisions. Reliance is placed upon the decision of this Court in the case of CIT v. Calcutta Knitwears [2014] 43 taxmann.com 446/223 Taxman 115 (Mag.)/362 ITR 673 (SC); decision of the Delhi High Court in the case of Pepsi Food (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Delhi); decision of the Gujarat High Court in the case of CIT v. Bipinchandra Chimanlal Doshi [2017] 79 taxmann.com 211/395 ITR 632; and the decision of the Delhi High Court in the case of Ganpati Fincap Services (P.) Ltd. v. CIT [2017] 82…

L. Ammini, Salem vs. ACIT, Central Circle, Salem

The appeal stand partly allowed

ITA 553/CHNY/2022[2010-11]Status: DisposedITAT Chennai23 Aug 2023AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.553/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.554/Chny/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.555/Chny/2022 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकरअपील सं./ Ita No.556/Chny/2022 (िनधा"रण वष" / Assessment Year: 2013-14) Smt. L. Ammini Acit बनाम 24/13-A, Mariamman Kovil Street, Central Circle, / Vs. Salem-636 003. Salem. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abupa-1999-F (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T.S.Lakshmi Venkataraman (Fca)-Ld.Ar !"थ"कीओरसे/Respondent By : Shri R.Clement Ramesh Kumar (Cit)- Ld.Dr सुनवाईकीतारीख/Date Of Hearing : 08-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 23-08-2023 आदेश / O R D E R Per Bench: 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010- 11 To 2013-14 Arises Out Of Common Order Passed By Learned

For Appellant: Shri T.S.Lakshmi Venkataraman (FCA)-Ld.ARFor Respondent: Shri R.Clement Ramesh Kumar (CIT)- Ld.DR
Section 143(3)Section 153CSection 158B

…ents before issuing notice under section 153C of the Act are held to be mandatory by this Court in catena of decisions. Reliance is placed upon the decision of this Court in the case of CIT v. Calcutta Knitwears [2014] 43 taxmann.com 446/223 Taxman 115 (Mag.)/362 ITR 673 (SC); decision of the Delhi High Court in the case of Pepsi Food (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Delhi); decision of the Gujarat High Court in the case of CIT v. Bipinchandra Chimanlal Doshi [2017] 79 taxmann.com 211/395 ITR 632; and the decision of the Delhi High Court in the case of Ganpati Fincap Services (P.) Ltd. v. CIT [2017] 82…

Sri A Narayanaswamy vs. The Deputy Commissioner of Income-Tax

ITA/217/2020HC Karnataka22 Aug 2023

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 132Section 143(2)Section 143(3)Section 158BSection 260

…- 1 - NC: 2023:KHC:29823-DB ITA No. 217 of 2020 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF AUGUST, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO.217 OF 2020 BETWEEN: Sri A. Narayanaswamy, S/o. Late Ashwathaiah, Aged about 69 years Prop. Gurukurpa Enterprises, R/a 'Sri Gurukruppa', Balaji Nagar, 3rd Block, Sira, Tumukur-572 137. Since deceased, represented by Legal Representative and son Sri. M. N. Shivakumar S/o. Late A. Narayana Swamy, R/a 'Sri Gurukruppa', Balaji Nagar,…

M/S. Green Line Earth Ltd., New Delhi vs. ITO (TDS), New Delhi

In the result, the appeal of the assessee in Green Line Earth Ltd

ITA 1104/DEL/2016[2003-04 (F.Y. 2002-03)]Status: DisposedITAT Delhi10 May 2023

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2002-03 Green Line (Punjab), Vs Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aadfg5282H Assessment Year: 2002-03 Green Line (Delhi), Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaaps6803P Assessment Year: 2003-04 Green Line Earth Ltd., Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaacg6500C (Applicant) (Respondent) Assessee By : Shri K.R. Manjani, Advocate & Shri Tarun Aswani, Advocate Revenue By : Shri J.S. Minhas, Cit-Dr Date Of Hearing : 02.05.2023 Date Of Pronouncement : 10.05.2023

For Appellant: Shri K.R. Manjani, Advocate &For Respondent: Shri J.S. Minhas, CIT-DR
Section 133ASection 194CSection 194HSection 201Section 201(1)Section 201(3)

…be found out from the statutory scheme. As indicated hereinbefore, maximum period of limitation provided for in Sub-section (6) of Section 11 of the Act is five years." 9. More recently in Commissioner of Income Tax-III v. Calcutta Knitwears, Ludhiana [2014] 362 ITR 673 (SC), the Supreme Court had the occasion to deal with the correct position in law as to the initiation of income tax proceedings. Although, the context of the dispute was in respect of recording of a satisfaction note as to the initiation of proceedings against third parties under erstwhile Section 158BD of the Act which did not prescribe the per…

M/S. Green Line (Delhi), New Delhi vs. ITO (TDS), New Delhi

In the result, the appeal of the assessee in Green Line Earth Ltd

ITA 1103/DEL/2016[2003-04 (F.Y. 2002-03)]Status: DisposedITAT Delhi10 May 2023

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2002-03 Green Line (Punjab), Vs Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aadfg5282H Assessment Year: 2002-03 Green Line (Delhi), Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaaps6803P Assessment Year: 2003-04 Green Line Earth Ltd., Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaacg6500C (Applicant) (Respondent) Assessee By : Shri K.R. Manjani, Advocate & Shri Tarun Aswani, Advocate Revenue By : Shri J.S. Minhas, Cit-Dr Date Of Hearing : 02.05.2023 Date Of Pronouncement : 10.05.2023

For Appellant: Shri K.R. Manjani, Advocate &For Respondent: Shri J.S. Minhas, CIT-DR
Section 133ASection 194CSection 194HSection 201Section 201(1)Section 201(3)

…be found out from the statutory scheme. As indicated hereinbefore, maximum period of limitation provided for in Sub-section (6) of Section 11 of the Act is five years." 9. More recently in Commissioner of Income Tax-III v. Calcutta Knitwears, Ludhiana [2014] 362 ITR 673 (SC), the Supreme Court had the occasion to deal with the correct position in law as to the initiation of income tax proceedings. Although, the context of the dispute was in respect of recording of a satisfaction note as to the initiation of proceedings against third parties under erstwhile Section 158BD of the Act which did not prescribe the per…

M/S. Green Line (Punjab), New Delhi vs. ITO (TDS), New Delhi

In the result, the appeal of the assessee in Green Line Earth Ltd

ITA 1102/DEL/2016[2002-03 (F.Y. 2001-02)]Status: DisposedITAT Delhi10 May 2023

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2002-03 Green Line (Punjab), Vs Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aadfg5282H Assessment Year: 2002-03 Green Line (Delhi), Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaaps6803P Assessment Year: 2003-04 Green Line Earth Ltd., Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaacg6500C (Applicant) (Respondent) Assessee By : Shri K.R. Manjani, Advocate & Shri Tarun Aswani, Advocate Revenue By : Shri J.S. Minhas, Cit-Dr Date Of Hearing : 02.05.2023 Date Of Pronouncement : 10.05.2023

For Appellant: Shri K.R. Manjani, Advocate &For Respondent: Shri J.S. Minhas, CIT-DR
Section 133ASection 194CSection 194HSection 201Section 201(1)Section 201(3)

…be found out from the statutory scheme. As indicated hereinbefore, maximum period of limitation provided for in Sub-section (6) of Section 11 of the Act is five years." 9. More recently in Commissioner of Income Tax-III v. Calcutta Knitwears, Ludhiana [2014] 362 ITR 673 (SC), the Supreme Court had the occasion to deal with the correct position in law as to the initiation of income tax proceedings. Although, the context of the dispute was in respect of recording of a satisfaction note as to the initiation of proceedings against third parties under erstwhile Section 158BD of the Act which did not prescribe the per…

Pr. Commissioner of Income Tax vs. Smt. G. Lakshmi Aruna

ITA/705/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 153CSection 153DSection 260A

…ion 153C. The fact that the procedure envisaged by Section 153C is somewhat cumbersome and that the person other than the searched person is put to some inconvenience cannot be an argument to hold that the entire proceedings are bad in law. 4) (2014) 362 ITR 673(SC) - Commissioner of Income Tax – III vs. Calcutta Knitwears held as under: 20. Section 158B of the Act is the dictionary clause. It provides for the definition of “block period” and “undisclosed income”. For the purpose of this case, a reference to the definition of the “undisclosed income” as provided for in Section 158B(b) is necessary…

Pr. Commissioner of Income Tax vs. Shri. Gali Janardhana Reddy

ITA/704/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 148Section 153CSection 153DSection 260A

…1 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 31ST DAY OF MARCH, 2023 PRESENT THE HON'BLE MR JUSTICE K.SOMASHEKAR AND THE HON'BLE MR JUSTICE UMESH M ADIGA ITA No.704 OF 2018 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX, CIT(A) CENTRAL CIRCLE, C. R. BUILDING QUEEN’S ROAD, BENGALURU – 560 001. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-1(3), C. R. BUILDING QUEEN’S ROAD, BENGALUR – 560 001. …APPELLANTS (BY SRI. ARAVIND .K .V- ADVOCATE) AND: SHRI GALI JANARDHANA REDDY NO.8, ASHOKNAGAR HAVAMABAVI, SURUGUPPA ROAD BELLARY – 583 101, PAN:AFBPR 9737D. …RE…

M/S. Global Associates, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

In the result, the appeals filed by the assessee for AYs 2008-09

ITA 17/BANG/2021[2012-13]Status: DisposedITAT Bangalore09 Feb 2023AY 2012-13

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 80I

…ase of the assessee) before issuing notice under section 153C is enclosed from pages 298 to 300 of the paper book filed by the assessee. ITA Nos. 13 to 17/Bang/2021 Page 7 of 24 13. The Hon’ble Apex Court in the case of Calcutta Knitwears reported in (2014) 362 ITR 673 (SC) had laid down that for the purpose of section 153BD of the I.T.Act, recording of a satisfaction note is a prerequisite and the satisfaction note must be prepared by the Assessing Officer before he transmits the record to the other A.O. who has jurisdiction over such other person u/s 155BD of the I.T.Act. The Hon’ble Apex Court held that sati…

M/S. Global Associates, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

In the result, the appeals filed by the assessee for AYs 2008-09

ITA 16/BANG/2021[2011-12]Status: DisposedITAT Bangalore09 Feb 2023AY 2011-12

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 80I

…ase of the assessee) before issuing notice under section 153C is enclosed from pages 298 to 300 of the paper book filed by the assessee. ITA Nos. 13 to 17/Bang/2021 Page 7 of 24 13. The Hon’ble Apex Court in the case of Calcutta Knitwears reported in (2014) 362 ITR 673 (SC) had laid down that for the purpose of section 153BD of the I.T.Act, recording of a satisfaction note is a prerequisite and the satisfaction note must be prepared by the Assessing Officer before he transmits the record to the other A.O. who has jurisdiction over such other person u/s 155BD of the I.T.Act. The Hon’ble Apex Court held that sati…

M/S. Global Associates, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

In the result, the appeals filed by the assessee for AYs 2008-09

ITA 15/BANG/2021[2010-11]Status: DisposedITAT Bangalore09 Feb 2023AY 2010-11

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 80I

…ase of the assessee) before issuing notice under section 153C is enclosed from pages 298 to 300 of the paper book filed by the assessee. ITA Nos. 13 to 17/Bang/2021 Page 7 of 24 13. The Hon’ble Apex Court in the case of Calcutta Knitwears reported in (2014) 362 ITR 673 (SC) had laid down that for the purpose of section 153BD of the I.T.Act, recording of a satisfaction note is a prerequisite and the satisfaction note must be prepared by the Assessing Officer before he transmits the record to the other A.O. who has jurisdiction over such other person u/s 155BD of the I.T.Act. The Hon’ble Apex Court held that sati…

M/S. Global Associates, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

In the result, the appeals filed by the assessee for AYs 2008-09

ITA 14/BANG/2021[2009-10]Status: DisposedITAT Bangalore09 Feb 2023AY 2009-10

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 80I

…ase of the assessee) before issuing notice under section 153C is enclosed from pages 298 to 300 of the paper book filed by the assessee. ITA Nos. 13 to 17/Bang/2021 Page 7 of 24 13. The Hon’ble Apex Court in the case of Calcutta Knitwears reported in (2014) 362 ITR 673 (SC) had laid down that for the purpose of section 153BD of the I.T.Act, recording of a satisfaction note is a prerequisite and the satisfaction note must be prepared by the Assessing Officer before he transmits the record to the other A.O. who has jurisdiction over such other person u/s 155BD of the I.T.Act. The Hon’ble Apex Court held that sati…

M/S. Global Associates, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

In the result, the appeals filed by the assessee for AYs 2008-09

ITA 13/BANG/2021[2008-09]Status: DisposedITAT Bangalore09 Feb 2023AY 2008-09

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 80I

…ase of the assessee) before issuing notice under section 153C is enclosed from pages 298 to 300 of the paper book filed by the assessee. ITA Nos. 13 to 17/Bang/2021 Page 7 of 24 13. The Hon’ble Apex Court in the case of Calcutta Knitwears reported in (2014) 362 ITR 673 (SC) had laid down that for the purpose of section 153BD of the I.T.Act, recording of a satisfaction note is a prerequisite and the satisfaction note must be prepared by the Assessing Officer before he transmits the record to the other A.O. who has jurisdiction over such other person u/s 155BD of the I.T.Act. The Hon’ble Apex Court held that sati…

Shree Basaveshwar Sugars Limited, Vijayapura vs. ACIT, Centrl Circle, Trichirapalli

In the result, the appeals filed by the assessee in ITA

ITA 1017/CHNY/2022[2018-19]Status: DisposedITAT Chennai18 Jan 2023AY 2018-19
For Appellant: Shri G. Baskar, Shri I. Dinesh &For Respondent: Shri R. Mohan Reddy, CIT
Section 132Section 132(4)Section 142(1)Section 144Section 153C

…ommissioner (Appeals) may kindly call for the records of the AO. In the absence of any satisfaction note the assessment is liable to be quashed as ab initio void. We place reliance on the decision of the Supreme Court in the case of CIT vs. Calcutta Knitwears 362 ITR 673 and in the light of the CBDT Circular No.24/2015 dated 31-12-2015. If there is one, the AO may be directed to furnish a copy of the satisfaction note along with enclosures if any to complete our submissions. 4.2 The ld.counsel stated that exactly on identical facts, Hon’ble High Court of Madras in the case of B.Kubendran vs. DCIT [2021] 126 taxma…