CIT v. Continental Warehousing Corporation

120 DTR 89High Court2015#3050 most cited

What is CIT v. Continental Warehousing Corporation authority for?

Proceedings under section 153A/153C of the Income Tax Act, 1961, can only be initiated if incriminating material is found or seized during a search.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Continental Warehousing Corporation · section 153A · section 153C · search · seizure · incriminating material · assessment

Also reported as

374 ITR 64

Sections most often in play

Section 115BBESection 139Section 143(3)Section 153ASection 153CSection 68

Judgments citing CIT v. Continental Warehousing Corporation

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

…ground that no incriminating material was found during the search action. 4. The Ld. Counsel for the assessee has submitted that the issue is squarely covered by the decisions of the Hon'ble Bombay High Court in the case of “All Cargo Global Logistics Ltd.” 120 DTR 89 and of the Delhi High Court in the case of “CIT Vs. Kabul Chawla” 234 Taxman 300 ( Delhi) and in “Principal CIT Vs. Meeta Gutgutia Prop M/s Ferns ‘N’ Petals”, ITA 306/2017 and others decided vide order dated 25.5.2017. 5. The Ld. D.R., in rebuttal to this legal plea raised by the assessee has strongly contended that even in the absence of any i…

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

…ground that no incriminating material was found during the search action. 4. The Ld. Counsel for the assessee has submitted that the issue is squarely covered by the decisions of the Hon'ble Bombay High Court in the case of “All Cargo Global Logistics Ltd.” 120 DTR 89 and of the Delhi High Court in the case of “CIT Vs. Kabul Chawla” 234 Taxman 300 ( Delhi) and in “Principal CIT Vs. Meeta Gutgutia Prop M/s Ferns ‘N’ Petals”, ITA 306/2017 and others decided vide order dated 25.5.2017. 5. The Ld. D.R., in rebuttal to this legal plea raised by the assessee has strongly contended that even in the absence of any i…

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

…ing search action on the basis of which the assessment was opened/carried out in the case of the assessee u/s 153C of the Act. He, in this respect, has relied upon the decision of the Hon'ble Bombay High Court in the case of “All Cargo Global Logistics Ltd.” 120 DTR 89 and of the Delhi High Court in the case of “CIT Vs. Kabul Chawla” 234 Taxman 300 ( Delhi) and in “Principal CIT Vs. Meeta Gutgutia Prop M/s Ferns ‘N’ Petals”, ITA 306/2017 and others decided vide order dated 25.5.2017. 8. The ld. DR on the other hand has submitted that original assessment proceedings were not completed u/s 143(3) of the Act r…

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

…ing search action on the basis of which the assessment was opened/carried out in the case of the assessee u/s 153C of the Act. He, in this respect, has relied upon the decision of the Hon'ble Bombay High Court in the case of “All Cargo Global Logistics Ltd.” 120 DTR 89 and of the Delhi High Court in the case of “CIT Vs. Kabul Chawla” 234 Taxman 300 ( Delhi) and in “Principal CIT Vs. Meeta Gutgutia Prop M/s Ferns ‘N’ Petals”, ITA 306/2017 and others decided vide order dated 25.5.2017. 8. The ld. DR on the other hand has submitted that original assessment proceedings were not completed u/s 143(3) of the Act r…

Asst CIT Cen Cir 2(4), Mumbai vs. Ajit Chimanlal Shah, Mumbai

In the result, appeal of the Revenue for Assessment Year 2004-05 is dismissed as above

ITA 1333/MUM/2016[2008-09]Status: DisposedITAT Mumbai29 Jun 2018AY 2008-09

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: None
Section 143(3)Section 153ASection 153A(1)Section 80D

…) On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in annulling the assessment proceedings u/s.153A by relying on the decision of Hon'ble Bombay High Court in the case of CIT Vs. Continental Warehousing Corporation (2015) 120 DTR 89 and CIT Vs. All Cargo Logistics Limited, without appreciating the fact that the said decisions have not been accepted by the Department and SLP has been filed by the Department vide Special Leave to Appeal (C) No.18506 of 2015, which has been admitted by the Apex Court and SLP (Civil) CC No. 20858-20869 of 2015, which is pending?” 5. As a perusal…

Asst CIT Cen Cir 2(4), Mumbai vs. Ajit Chimanlal Shah, Mumbai

In the result, appeal of the Revenue for Assessment Year 2004-05 is dismissed as above

ITA 1332/MUM/2016[2007-08]Status: DisposedITAT Mumbai29 Jun 2018AY 2007-08

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: None
Section 143(3)Section 153ASection 153A(1)Section 80D

…) On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in annulling the assessment proceedings u/s.153A by relying on the decision of Hon'ble Bombay High Court in the case of CIT Vs. Continental Warehousing Corporation (2015) 120 DTR 89 and CIT Vs. All Cargo Logistics Limited, without appreciating the fact that the said decisions have not been accepted by the Department and SLP has been filed by the Department vide Special Leave to Appeal (C) No.18506 of 2015, which has been admitted by the Apex Court and SLP (Civil) CC No. 20858-20869 of 2015, which is pending?” 5. As a perusal…

Asst CIT Cen Cir 2(4), Mumbai vs. Ajit Chimanlal Shah, Mumbai

In the result, appeal of the Revenue for Assessment Year 2004-05 is dismissed as above

ITA 1331/MUM/2016[2004-05]Status: DisposedITAT Mumbai29 Jun 2018AY 2004-05

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: None
Section 143(3)Section 153ASection 153A(1)Section 80D

…) On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in annulling the assessment proceedings u/s.153A by relying on the decision of Hon'ble Bombay High Court in the case of CIT Vs. Continental Warehousing Corporation (2015) 120 DTR 89 and CIT Vs. All Cargo Logistics Limited, without appreciating the fact that the said decisions have not been accepted by the Department and SLP has been filed by the Department vide Special Leave to Appeal (C) No.18506 of 2015, which has been admitted by the Apex Court and SLP (Civil) CC No. 20858-20869 of 2015, which is pending?” 5. As a perusal…

Asst CIT Cen Cir 2(4), Mumbai vs. Ajit Chimanlal Shah, Mumbai

In the result, appeal of the Revenue for Assessment Year 2004-05 is dismissed as above

ITA 1330/MUM/2016[2005-06]Status: DisposedITAT Mumbai29 Jun 2018AY 2005-06

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: None
Section 143(3)Section 153ASection 153A(1)Section 80D

…) On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in annulling the assessment proceedings u/s.153A by relying on the decision of Hon'ble Bombay High Court in the case of CIT Vs. Continental Warehousing Corporation (2015) 120 DTR 89 and CIT Vs. All Cargo Logistics Limited, without appreciating the fact that the said decisions have not been accepted by the Department and SLP has been filed by the Department vide Special Leave to Appeal (C) No.18506 of 2015, which has been admitted by the Apex Court and SLP (Civil) CC No. 20858-20869 of 2015, which is pending?” 5. As a perusal…

Asst CIT Cen Cir 2(4), Mumbai vs. Ajit Chimanlal Shah, Mumbai

In the result, appeal of the Revenue for Assessment Year 2004-05 is dismissed as above

ITA 1329/MUM/2016[2006-07]Status: DisposedITAT Mumbai29 Jun 2018AY 2006-07

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: None
Section 143(3)Section 153ASection 153A(1)Section 80D

…) On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in annulling the assessment proceedings u/s.153A by relying on the decision of Hon'ble Bombay High Court in the case of CIT Vs. Continental Warehousing Corporation (2015) 120 DTR 89 and CIT Vs. All Cargo Logistics Limited, without appreciating the fact that the said decisions have not been accepted by the Department and SLP has been filed by the Department vide Special Leave to Appeal (C) No.18506 of 2015, which has been admitted by the Apex Court and SLP (Civil) CC No. 20858-20869 of 2015, which is pending?” 5. As a perusal…

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

…uring search action on the basis of which the assessment was opened/carried out in the case of the assessee u/s 153C of the Act. He, in this respect has relied upon the decision of the Hon'ble Bombay High Court in the case of “All Cargo GlobalLogistics Ltd.” 120 DTR 89 and of the Delhi High Court in the case of “CIT Vs. Kabul Chawla” 234 Taxman 300 ( Delhi) and in “Principal CIT Vs. Meeta Gutgutia Prop M/s Ferns ‘N’ Petals”, ITA 306/2017 and others decided vide order dated 25.5.2017. 8. The ld. DR on the other hand has submitted that original assessment proceedings were not completed u/s 143(3) of the Act rath…

Pyare Lal Mehta, Chandigarh vs. DCIT, Chandigarh

In the result, the appeal of the assessee is hereby allowed

ITA 278/CHANDI/2015[2007-08]Status: DisposedITAT Chandigarh10 Apr 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2007-08

For Appellant: Sh. T.N. SinglaFor Respondent: Sh. Devinder Singh Kalyan, CIT–DR
Section 143(2)Section 143(3)Section 153A

…at since no incriminating material was found during the search action, hence, no additions were warranted u/s 153A of the Act. He in this respect has relied upon the decision of the Hon'ble Bombay High Court in the case of “All Cargo Global Logistics Ltd.” 120 DTR 89 and of the Delhi High Court in the case of “CIT Vs. Kabul Chawla” 234 Taxman 300 ( Delhi) and in “Principal CIT Vs. Meeta Gutgutia Prop M/s Ferns ‘N’ Petals”, ITA 306/2017 and others decided vide order dated 25.5.2017. He has further relied upon the decision dated 28.8.2017 of this Tribunal in the case of relative of the assessee in ITA Nos.…

Deputy Commissioner of Income-Tax vs. Finolex Industries Ltd., Pune

In the result, the appeal of Revenue is dismissed

ITA 357/PUN/2016[2006-07]Status: DisposedITAT Pune09 Feb 2018AY 2006-07

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Rajeev Kumar, CIT
Section 111ASection 143(2)Section 143(3)Section 153ASection 2(13)Section 253

…the Ld. CIT(A) has held that issues, which have been concluded during proceedings u/s 143(3) cannot be revisited u/s. 153A of the Income Tax Act, 1961 'based on the decision of the Hon'ble Bombay High Court in the case of Continental Warehousing Corporation (374 ITR 64 5) and Murali Agro Products (49 Taxmann. com.172), when these decisions have not reached finality and have been admitted in SLP by the Hon'ble Supreme Court. 3) On the facts and the circumstances of the case and in law, the Ld. CIT(A) has erred in overlooking the Non- obstante nature of Section 153A, which treats the return filed or relied upon by…

Sumanlata Bansal, Mumbai vs. Asst CIT Cen Cir 8, Mumbai

The appeals of the assessee are allowed and the ld

ITA 6541/MUM/2012[1999-00]Status: DisposedITAT Mumbai14 Feb 2017AY 1999-00

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

Section 143(2)Section 153ASection 68

…tter dated 20.08.15, the AO has accepted that the gift deeds were not recovered in the course of search. He further, in this respect, has relied upon the decision of the Hon’ble jurisdictional Bombay High Court in the case of “All Cargo Global Logistics Ltd.” 120 DTR 89. 9. On the other hand, the Ld. D.R. has contended that the assessment for the above stated years were completed under section 143(1) of the Act which means that the only returns were processed and there was no application of the mind by the AO to the returns filed by the assessee. He, while citing the provisions of section 147 of the Act, has stat…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 530/MUM/2008[2004-2005]Status: DisposedITAT Mumbai28 Sept 2016AY 2004-2005

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…tter dated 20.08.15, the AO has accepted that the gift deeds were not recovered in the course of search. He further, in this respect, has relied upon the decision of the Hon’ble jurisdictional Bombay High Court in the case of “All Cargo Global Logistics Ltd.” 120 DTR 89. 9. On the other hand, the Ld. D.R. has contended that the assessment for the above stated years were completed under section 143(1) of the Act which means that the only returns were processed and there was no application of the mind by the AO to the returns filed by the assessee. He, while citing the provisions of section 147 of the Act, has stat…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 529/MUM/2008[2003-2004]Status: DisposedITAT Mumbai28 Sept 2016AY 2003-2004

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…tter dated 20.08.15, the AO has accepted that the gift deeds were not recovered in the course of search. He further, in this respect, has relied upon the decision of the Hon’ble jurisdictional Bombay High Court in the case of “All Cargo Global Logistics Ltd.” 120 DTR 89. 9. On the other hand, the Ld. D.R. has contended that the assessment for the above stated years were completed under section 143(1) of the Act which means that the only returns were processed and there was no application of the mind by the AO to the returns filed by the assessee. He, while citing the provisions of section 147 of the Act, has stat…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 528/MUM/2008[2002-2003]Status: DisposedITAT Mumbai28 Sept 2016AY 2002-2003

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…tter dated 20.08.15, the AO has accepted that the gift deeds were not recovered in the course of search. He further, in this respect, has relied upon the decision of the Hon’ble jurisdictional Bombay High Court in the case of “All Cargo Global Logistics Ltd.” 120 DTR 89. 9. On the other hand, the Ld. D.R. has contended that the assessment for the above stated years were completed under section 143(1) of the Act which means that the only returns were processed and there was no application of the mind by the AO to the returns filed by the assessee. He, while citing the provisions of section 147 of the Act, has stat…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 527/MUM/2008[2001-2002]Status: DisposedITAT Mumbai28 Sept 2016AY 2001-2002

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…tter dated 20.08.15, the AO has accepted that the gift deeds were not recovered in the course of search. He further, in this respect, has relied upon the decision of the Hon’ble jurisdictional Bombay High Court in the case of “All Cargo Global Logistics Ltd.” 120 DTR 89. 9. On the other hand, the Ld. D.R. has contended that the assessment for the above stated years were completed under section 143(1) of the Act which means that the only returns were processed and there was no application of the mind by the AO to the returns filed by the assessee. He, while citing the provisions of section 147 of the Act, has stat…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 526/MUM/2008[2000-2001]Status: DisposedITAT Mumbai28 Sept 2016AY 2000-2001

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…tter dated 20.08.15, the AO has accepted that the gift deeds were not recovered in the course of search. He further, in this respect, has relied upon the decision of the Hon’ble jurisdictional Bombay High Court in the case of “All Cargo Global Logistics Ltd.” 120 DTR 89. 9. On the other hand, the Ld. D.R. has contended that the assessment for the above stated years were completed under section 143(1) of the Act which means that the only returns were processed and there was no application of the mind by the AO to the returns filed by the assessee. He, while citing the provisions of section 147 of the Act, has stat…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 525/MUM/2008[1999-2000]Status: DisposedITAT Mumbai28 Sept 2016AY 1999-2000

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…tter dated 20.08.15, the AO has accepted that the gift deeds were not recovered in the course of search. He further, in this respect, has relied upon the decision of the Hon’ble jurisdictional Bombay High Court in the case of “All Cargo Global Logistics Ltd.” 120 DTR 89. 9. On the other hand, the Ld. D.R. has contended that the assessment for the above stated years were completed under section 143(1) of the Act which means that the only returns were processed and there was no application of the mind by the AO to the returns filed by the assessee. He, while citing the provisions of section 147 of the Act, has stat…