CIT v. Chetan Das Lachman Das

211 Taxmann 61High Court2012#2030 most cited

What is CIT v. Chetan Das Lachman Das authority for?

The Assessing Officer, while making an assessment under Section 153A, is not restricted to strictly making additions based only on evidence found during the search but can also rely on other relevant and attendant evidence or post-search material related to the seized evidence. This allows the AO to draw inferences about similar transactions throughout the relevant six-year period.

56

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v Chetan Das Lachman Das · 211 Taxmann 61 · Section 153A · Section 153C · Section 132 · search assessment scope · seized material · other evidence · inference similar transactions · post search material

Sections most often in play

Section 132Section 132(1)Section 132(3)Section 132(4)Section 139Section 143(3)Section 144Section 147
Read the full judgment

Issues it is cited on

accumulated profitssection 40(b)section 2(22)deemed dividendsection 2(22)(e)section 153a(1)section 36(1)(iii)section 132aregular assessmentshort term capital gainssection 132(1)section 132(4)

Judgments citing CIT v. Chetan Das Lachman Das

Shri Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

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

ITA 1214/BANG/2019[2012-13]Status: DisposedITAT Bangalore30 Jul 2021AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…ITA Nos.1211 to 1217/Bang/2019 Page 1 of 73 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.1211 to 1217/Bang/2019 Assessment years : 2009-10 to 2015-16 Shri Jitendra Virwani, Vs. The Deputy Commissioner No.341, Embassy Woods, of Income Tax, 6/A, Cunningham Road, Central Circle 1(3), Vasanthnagar, Bengaluru. Bangalore – 560 001. PAN: AAVPV 0738P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.20…

Shri Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

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

ITA 1213/BANG/2019[2011-12]Status: DisposedITAT Bangalore30 Jul 2021AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…ITA Nos.1211 to 1217/Bang/2019 Page 1 of 73 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.1211 to 1217/Bang/2019 Assessment years : 2009-10 to 2015-16 Shri Jitendra Virwani, Vs. The Deputy Commissioner No.341, Embassy Woods, of Income Tax, 6/A, Cunningham Road, Central Circle 1(3), Vasanthnagar, Bengaluru. Bangalore – 560 001. PAN: AAVPV 0738P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.20…

Shri. Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

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

ITA 1212/BANG/2019[2010-11]Status: DisposedITAT Bangalore30 Jul 2021AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…ITA Nos.1211 to 1217/Bang/2019 Page 1 of 73 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.1211 to 1217/Bang/2019 Assessment years : 2009-10 to 2015-16 Shri Jitendra Virwani, Vs. The Deputy Commissioner No.341, Embassy Woods, of Income Tax, 6/A, Cunningham Road, Central Circle 1(3), Vasanthnagar, Bengaluru. Bangalore – 560 001. PAN: AAVPV 0738P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.20…

Shri Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

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

ITA 1211/BANG/2019[2009-10]Status: DisposedITAT Bangalore30 Jul 2021AY 2009-10

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…ITA Nos.1211 to 1217/Bang/2019 Page 1 of 73 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.1211 to 1217/Bang/2019 Assessment years : 2009-10 to 2015-16 Shri Jitendra Virwani, Vs. The Deputy Commissioner No.341, Embassy Woods, of Income Tax, 6/A, Cunningham Road, Central Circle 1(3), Vasanthnagar, Bengaluru. Bangalore – 560 001. PAN: AAVPV 0738P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.20…

Matrix India Entertainment Consultants Pvt. Ltd, Mumbai vs. ACIT, CC -8(2), Mumbai

In the result the appeals for 2005-06, 2006-07, 2007-08 &

ITA 2938/MUM/2015[2005-06]Status: DisposedITAT Mumbai23 Jul 2021AY 2005-06

Bench: Shri Rajesh Kumar & Shri Ramlal Negi

For Appellant: Dr. K. Shivaram, A.R. &For Respondent: Shri Sandeep Raj, D.R
Section 132Section 133ASection 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAMLAL NEGI, JUDICIAL MEMBER ITA Nos.2938, 2939, 2940 & 2941/M/2015 Assessment Years: 2005-06, 2006-07, 2007-08 & 2011-12 M/s. Matrix India Assistant Commissioner Entertainment of Income Tax- 8(2), Consultants Pvt. Ltd., (Erstwhile Central Circle- 5, Agnelo, 1st Floor, 47) Vs. Khandeswari Marg, 6th Floor, Near Mount Mary Steps, Aayakar Bhavan, Bandra – West, M.K. Road, Mumbai – 400 050 Mumbai - 400020 PAN: AACCM7659J (Appellant) (Respondent) ITA Nos.3208, 3209 & 3210/M/2015 Assessment Years: 200…

Sh. Krishan Kumar Goyal, Chandigarh vs. DCIT, CC-1, Chandigarh

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

ITA 456/CHANDI/2019[2007-08]Status: DisposedITAT Chandigarh30 Oct 2019AY 2007-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 226/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 456/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Nikhil Goyal, AdvocateFor Respondent: Sh. Gulshan Raj, CIT DR
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “ए ” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 226/CHD/2019 "नधा"रण वष" / Assessment Year : 2007-08 The DCIT, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh SCF 153, Sector 26, Grain market, Chandigarh "थायी लेखा सं./PAN No. AGIPK9063H अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ ITA No. 456/CHD/2019 "नधा"रण वष" / Assessment Year : 2…

Sh. Krishan Kumar Goyal, Chandigarh vs. DCIT, CC-1, Chandigarh

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

ITA 226/CHANDI/2019[2007-08]Status: DisposedITAT Chandigarh30 Oct 2019AY 2007-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 226/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 456/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Nikhil Goyal, AdvocateFor Respondent: Sh. Gulshan Raj, CIT DR
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “ए ” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 226/CHD/2019 "नधा"रण वष" / Assessment Year : 2007-08 The DCIT, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh SCF 153, Sector 26, Grain market, Chandigarh "थायी लेखा सं./PAN No. AGIPK9063H अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ ITA No. 456/CHD/2019 "नधा"रण वष" / Assessment Year : 2…

Mokama Munger Highway Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 2146/HYD/2018[2015-16]Status: DisposedITAT Hyderabad03 Jul 2019AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri D.V. AnjaneyuluFor Respondent: Shri Y.V.S.T. Sai, (CIT) DR
Section 143(1)Section 143(2)

…ITA Nos 1729 2145 and 2146 of 2018 Mokama Munger Highway Ltd Hyderabad. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member ITA Nos.1729, 2145 & 2146/Hyd/2018 (Assessment Years: 2013-14 to 2015-16) M/s. Mokama Munger Vs Asstt. Commissioner of Highway Ltd Hyderabad Income Tax, Circle 16(2) PAN: AAGCM5878F Hyderabad (Appellant) (Respondent) For Assessee : Shri D.V. Anjaneyulu For Revenue : Shri Y.V.S.T. Sai, (CIT) DR Date of Hearing: 16.04.2019 Date of Pronouncement: 03.07.2019 O R D E R Per Smt. P.…

Mokama Munger Highway Limited, Hyderabad vs. Income Tax Officer, Ward-16(4), Hyderabad

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 2145/HYD/2018[2014-15]Status: DisposedITAT Hyderabad03 Jul 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri D.V. AnjaneyuluFor Respondent: Shri Y.V.S.T. Sai, (CIT) DR
Section 143(1)Section 143(2)

…ITA Nos 1729 2145 and 2146 of 2018 Mokama Munger Highway Ltd Hyderabad. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member ITA Nos.1729, 2145 & 2146/Hyd/2018 (Assessment Years: 2013-14 to 2015-16) M/s. Mokama Munger Vs Asstt. Commissioner of Highway Ltd Hyderabad Income Tax, Circle 16(2) PAN: AAGCM5878F Hyderabad (Appellant) (Respondent) For Assessee : Shri D.V. Anjaneyulu For Revenue : Shri Y.V.S.T. Sai, (CIT) DR Date of Hearing: 16.04.2019 Date of Pronouncement: 03.07.2019 O R D E R Per Smt. P.…

Mokama Munger Highway Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-16(2), Hyderabad

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 1729/HYD/2018[2013-14]Status: DisposedITAT Hyderabad03 Jul 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri D.V. AnjaneyuluFor Respondent: Shri Y.V.S.T. Sai, (CIT) DR
Section 143(1)Section 143(2)

…ITA Nos 1729 2145 and 2146 of 2018 Mokama Munger Highway Ltd Hyderabad. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member ITA Nos.1729, 2145 & 2146/Hyd/2018 (Assessment Years: 2013-14 to 2015-16) M/s. Mokama Munger Vs Asstt. Commissioner of Highway Ltd Hyderabad Income Tax, Circle 16(2) PAN: AAGCM5878F Hyderabad (Appellant) (Respondent) For Assessee : Shri D.V. Anjaneyulu For Revenue : Shri Y.V.S.T. Sai, (CIT) DR Date of Hearing: 16.04.2019 Date of Pronouncement: 03.07.2019 O R D E R Per Smt. P.…

DCIT, CC-4(1), Kolkata vs. M/S. Maan Capital Services Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1193/KOL/2017[2009-10]Status: DisposedITAT Kolkata07 Dec 2018AY 2009-10

Bench: Hon’Ble Shri S.S.Godara, Jm & Hon’Ble Shri M.Balaganesh, Am] I.T.A No. 1193/Kol/2017 Assessment Year : 2009-10 Dcit,Cc-4(1), Kolkata -Vs- M/S Maan Capital Services Pvt. Ltd. [Pan: Aaccm 0388 G] (Appellant) (Respondent)

For Appellant: Shri Radhey Shyam, CIT DRFor Respondent: Shri A.K. Tulsiyan, FCA
Section 132Section 132(4)Section 133(6)Section 133ASection 139(1)Section 143(3)Section 14ASection 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Hon’ble Shri M.Balaganesh, AM] I.T.A No. 1193/Kol/2017 Assessment Year : 2009-10 DCIT,CC-4(1), Kolkata -vs- M/s Maan Capital Services Pvt. Ltd. [PAN: AACCM 0388 G] (Appellant) (Respondent) For the Appellant : Shri Radhey Shyam, CIT DR For the Respondent : Shri A.K. Tulsiyan, FCA Date of Hearing : 04.12.2018 Date of Pronouncement : 07.12.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax(Appeals)-21, Kolkata [in short the ld CIT(A)]…

Smt. Nita Sethia, Kolkata vs. DCIT, Central Circle - 3(3), Kolkata

Appeal is allowed

ITA 1994/KOL/2018[2012-13]Status: DisposedITAT Kolkata30 Nov 2018AY 2012-13

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2012-13 Smt. Nita Sethia V/S. Dcit, Central Circle- 5, Janki Shah Road, 1St 3(3), 110, Shanti Pally, Floor, Hastings, Aayakar Bhavan, Kolkata-700022 Poorva, E.M. Bye Pass, [Pan No.Ajwps 8335 H] Nr. Ruby Hospital, Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S.M. Surana, Advocate अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, Cit-Dr ""यथ" क" ओर से/By Respondent 12-11-2018 सुनवाई क" तार"ख/Date Of Hearing 30-11-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For The Assessment Year 2012-13 Arises Against Commissioner Of Income Tax (Appeals)-21, Kolkata’S Order Dated 31.08.2018 Passed In Case No.930/Acit,Cc-3(3)/Cit(A)-21/Kol/2015-16, Involving Proceedings U/S 153A R.W.S.143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. The Assessee Raises Two Substantive Grounds In Her Instant Appeal. Her Former Legal Grievance Challenges Validity Of Sec. 153A Proceedings In Absence Of Any Incriminating Material Found Or Seized During The Course Of Search. This Follows Her Latter Substantive Ground On Merits That The Assessing Officer & The Cit(A) Have Erred In Law As Well As On Facts In Treating Long

Section 143(2)Section 153Section 153ASection 153CSection 68

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Shri, M. Balaganesh, Accountant Member Assessment Year :2012-13 Smt. Nita Sethia V/s. DCIT, Central Circle- 5, Janki Shah Road, 1st 3(3), 110, Shanti Pally, Floor, Hastings, Aayakar Bhavan, Kolkata-700022 Poorva, E.M. Bye Pass, [PAN No.AJWPS 8335 H] Nr. Ruby Hospital, Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S.M. Surana, Advocate अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, CIT-DR ""यथ" क" ओर से/By Respondent 12-11-2018 सुनवाई क" तार"ख/Date of He…

JCIT (OSD) Cen Cir 39, Mumbai vs. Krupa Land Ltd, Mumbai

In the result, appeals of the assessee are allowed whereas appeal of the Revenue is dismissed

ITA 604/MUM/2012[2009-10]Status: DisposedITAT Mumbai18 Oct 2018AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm The Jt. Commissioner Of Vs. M/S. Krupa Land Limited Income Tax (Osd), Cc-39 11, B-Wing, Mittal Towers Mumbai Free Press Journal Marg R.No.32(1), Ground Floor Nariman Point Aayakar Bhavan, M.K.Road Mumbai – 400 021 Mumbai – 400 020 Pan/Gir No. Aadck1521E Appellant) .. Respondent)

Section 132Section 143(3)Section 153C

…e satisfaction note is not the end all and AO M/s. Krupa Land Limited can take action u/s. 153C based upon ‗other materials‘ also as connected with the search proceedings. Also, Hon‘ble Delhi High Court in the case of CIT-VII Vs. Chetan Das Lachman Das (2012) 211 Taxmann 61 (Del) 254 CTR 392 (Del) has also clearly held that ‗seized material‘ can also be relied upon to draw inference that there can be similar transactions throughout the period of six years covered by Section 153A. Hence, the above judgement also supports Revenue‘s position that the assessment need not be based only and purely on seized material bu…

M/S Rpa Developers, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, all the appeals filed by the assessee are hereby allowed

ITA 1026/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh16 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

For Appellant: Sh. Pankaj Bhalla, CAFor Respondent: Smt. Anita Sinha, CIT DR alongwith
Section 132(1)Section 139(1)Section 143(2)Section 153CSection 250(6)Section 3Section 36(1)(iii)Section 72

…ts, Hon’ble Court held that the AO can estimate the income in respect of all 32 plots. The fact was that incriminating material was found in that case. The other judgment of the Hon’ble Delhi High Court in the case of “CIT vs. Chetan Dass Lachman Dass” [2012] 211 Taxmann 61, strongly relied upon by the learned DR, is also of no help to the revenue but to the assessee only. In the said case the Hon’ble Delhi High Court, in para 11 of the order, though has held that there is no condition in section153A that additions should be strictly made on the basis of evidence found during the course of search or other post se…

DCIT, Central Circle II, Chandigarh vs. M/S Sab Udyog Limited, Chandigarh

In the result, both the appeals of the Revenue are hereby dismissed

ITA 980/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh27 Jul 2018AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Smt. Mona Mohanti, Sr.DRFor Respondent: Sh. Ashwani Kumar, CA
Section 132Section 143(1)Section 143(3)Section 147Section 153A

…s, Hon’ble Court held that the AO can estimate the income in respect of all 32 plots. The fact was that incriminating material was found in that case. The other judgment of the Hon’ble Delhi High Court in the case of “CIT vs. Chetan Dass Lachman Dass” [2012] 211 Taxmann 61, strongly relied upon by the learned DR, is also of no help to the revenue but to the assessee only. In the said case the Hon’ble Delhi High Court, in para 11 of the order, though has held that there is no condition in section153A that additions should be strictly made on the basis of evidence found during the course of search or other post se…

DCIT, Central Circle II, Chandigarh vs. M/S Sab Udyog Limited, Chandigarh

In the result, both the appeals of the Revenue are hereby dismissed

ITA 979/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh27 Jul 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Smt. Mona Mohanti, Sr.DRFor Respondent: Sh. Ashwani Kumar, CA
Section 132Section 143(1)Section 143(3)Section 147Section 153A

…s, Hon’ble Court held that the AO can estimate the income in respect of all 32 plots. The fact was that incriminating material was found in that case. The other judgment of the Hon’ble Delhi High Court in the case of “CIT vs. Chetan Dass Lachman Dass” [2012] 211 Taxmann 61, strongly relied upon by the learned DR, is also of no help to the revenue but to the assessee only. In the said case the Hon’ble Delhi High Court, in para 11 of the order, though has held that there is no condition in section153A that additions should be strictly made on the basis of evidence found during the course of search or other post se…

Sh. Sanjeev Bharadwaj, Ludhiana vs. ACIT, Ludhiana

In the result, all the three appeals of the assessees are

ITA 485/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh11 Jul 2018AY 2006-07

Bench: Shri Sanjay Garg & Ms.Annapurna Gupta

For Appellant: Shri Tej Mohan Singh, Proxy CounselFor Respondent: Shri Surinder Meena, JCIT
Section 132(1)Section 139Section 143(3)Section 153CSection 250

…ts, Hon’ble Court held that the AO can estimate the income in respect of all 32 plots. The fact was that incriminating material was found in that case. The other judgment of the Hon’ble Delhi High Court in the case of “CIT vs. Chetan Dass Lachman Dass” [2012] 211 Taxmann 61, strongly relied upon by the learned DR, is also of no help to the revenue but to the assessee only. In the said case the Hon’ble Delhi High Court, in para 11 of the order, though has held that there is no condition in section153A that additions should be strictly made on the basis of evidence found during the course of search or other post se…

Sh. Sanjeev Bharadwaj, Ludhiana vs. ACIT, Ludhiana

In the result, all the three appeals of the assessees are

ITA 483/CHANDI/2014[2003-04]Status: DisposedITAT Chandigarh11 Jul 2018AY 2003-04

Bench: Shri Sanjay Garg & Ms.Annapurna Gupta

For Appellant: Shri Tej Mohan Singh, Proxy CounselFor Respondent: Shri Surinder Meena, JCIT
Section 132(1)Section 139Section 143(3)Section 153CSection 250

…ts, Hon’ble Court held that the AO can estimate the income in respect of all 32 plots. The fact was that incriminating material was found in that case. The other judgment of the Hon’ble Delhi High Court in the case of “CIT vs. Chetan Dass Lachman Dass” [2012] 211 Taxmann 61, strongly relied upon by the learned DR, is also of no help to the revenue but to the assessee only. In the said case the Hon’ble Delhi High Court, in para 11 of the order, though has held that there is no condition in section153A that additions should be strictly made on the basis of evidence found during the course of search or other post se…

Smt. Shalu Sood, Indore vs. DCIT, CC-II, Ludhiana

In the result, all the appeals of the assessees are

ITA 209/CHANDI/2018[2007-08]Status: DisposedITAT Chandigarh11 Jun 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr.B.R.R.Kumar

For Appellant: Shri Nikhil GoyalFor Respondent: Shri Manu Malik, CIT
Section 132Section 139Section 143(1)Section 143(3)Section 153ASection 153C

…ts, Hon’ble Court held that the AO can estimate the income in respect of all 32 plots. The fact was that incriminating material was found in that case. The other judgment of the Hon’ble Delhi High Court in the case of “CIT vs. Chetan Dass Lachman Dass” [2012] 211 Taxmann 61, strongly relied upon by the learned DR, is also of no help to the revenue but to the assessee only. In the said case the Hon’ble Delhi High Court, in para 11 of the order, though has held that there is no condition in section153A that additions should be strictly made on the basis of evidence found during the course of search or other post se…

Hindustan Aqua Ltd., New Delhi vs. ACIT, Central Circle- 15, New Delhi

ITA 7567/DEL/2017[2013-14]Status: DisposedITAT Delhi07 Jun 2018AY 2013-14

Bench: Shri R. K. Panda & Smt. Beena A. Pillaiassessment Year : 2013-14 Moon Beverages Ltd., Acit, Central Circle- 15, 25, Bazar Lane, Bangali Market, New Delhi. Vs. New Delhi.

For Respondent: Ms. Shefali Swaroop, CIT-DR
Section 131Section 132Section 133(6)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER Assessment Year : 2013-14 Moon Beverages Ltd., ACIT, Central Circle- 15, 25, Bazar Lane, Bangali Market, New Delhi. Vs. New Delhi. PAN : AAACM1635J (Appellant) (Respondent) Assessment Year : 2013-14 Hindustan Aqua Ltd., ACIT, Central Circle- 15, 25, Bazar Lane, Bangali Market, New Delhi. Vs. New Delhi. PAN : AAACH3298J (Appellant) (Respondent) : Assessee by Shri Gautam Jain, Adv. Shri Lalit Mohan, Adv. Department by : Ms. Shefali Swaroop, CIT-DR Date of hearin…