CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd.

374 ITR 645High Court2015#14 most cited

What is CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd. authority for?

In Section 153A proceedings, the scope of assessment extends to abated proceedings, enabling an assessee to raise fresh legal claims that could have been made in regular assessment proceedings.

1,823

judgments rely on this decision, according to BharatTax’s citation analysis of 367,322 Indian tax judgments — from 2015 to 2026.

Also referred to as

Continental Warehousing Corporation · Section 153A · scope of 153A assessment · abated proceedings · fresh claims in search assessment · assessee's claims 153A · Section 132 · assessment procedure · search and seizure assessment

Also reported as

58 Taxmann.com 78

Sections most often in play

Section 153ASection 132Section 143(3)Section 147Section 148Section 153CSection 68Section 69A

Issues it is cited on

casus omissussection 158b(b)section 158bb(1)section 153(a)section 153a(1)(b)section 158bbdeemed dividendsection 153(1)section 2(22)section 2(22)(e)section 153a(1)section 132a

Judgments citing CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd.

M/S Sahaj Ankur Developers, Mumbai vs. Dy CIT 3 (4), Mumbai

In the result, the appeals of the assessee for AYs 2011-12 & 2012-13 are allowed and the appeal of the assessee for AY 2013-14 is allowed for statistical purposes

ITA 330/MUM/2020[2011-12]Status: DisposedITAT Mumbai31 Jan 2023AY 2011-12

Bench: Shri Baskaran Br, Am & Shri Aby Tvarkey, Am आयकरअपीलसं/ I.T.A. No.330/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) & आयकरअपीलसं/ I.T.A. No.331/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं/ I.T.A. No.332/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2013-14) Sahaj Ankur Developers बिधम/ Dcit-Cc, 3(4) B-301, Sorrento Building 19Th Floor, Air India Vs. Besant Road, Santcruz (W) Building, Nariman Point, Mumbai-400021. Mumbai-400054. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. : Aawfs2944L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: Shri Bharat KumarFor Respondent: Dr Manoj Kumar (DR)
Section 132(4)Section 139Section 143(2)Section 153A

…case of Smt. Kalpana M. Ruia Vs DCIT, CC 2(2) and the CBDT Circular F No. 286/2/2003-IT(Inv) dated 10-03-2003.After holding so, following the judgment of the Hon’ble Bombay High Court in the case of CIT Vs Continental Warehousing Corporation (NhavaSheva) Ltd (374 ITR 645), this Tribunal deleted the additions made in the unabated AYs holding that they were made without referring to any incriminating material found in the course of search. The Ld. AR accordingly contended that this Tribunal was bound by judicial discipline to follow the ratio laid down in the second appellate order passed by the coordinate Bench of…

Essel Mining & Industries Limited, Mumbai vs. Deputy Commissioner of Income Tax - Central Circle 1(4), Mumbai

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

ITA 1020/MUM/2018[2011-12]Status: DisposedITAT Mumbai31 Jan 2023AY 2011-12

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

For Appellant: Mr. Yogesh Thar/
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. CIT, Central Circle-1(4), Industry House, 18th floor, 10, 9th floor, Old CGO Building, Camac Street, Vs. MK Road, Kolkata-700017. Mumbai-400020. PAN No. AAACE 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 JCIT, Central Circle-1(4), M/s Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9th Floor, Old CGO Vs. Industry House, 18th floo…

DCIT-CC 3(2), Mumbai vs. Aniruddha N Malpani, Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 4124/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro Rai a/wFor Respondent: Shri R.S. Srivastav
Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3922/Mum./2019 (Assessment Year : 2015–16) Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar Shahid Bhagat Singh Road ……………. Appellant Near Colaba Bus Station Mumbai 400 005 PAN – AAHPM0693E v/s Dy. Commissioner of Income Tax …………….Respondent Central Circle–3(2), Mumbai ITA no.4118/Mum./2019 (Assessment Year : 2015–16) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–3(2), Mumbai v/s Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar ……………

DCIT-CC3(2), Mumbai vs. Anjali A Malpani, Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 4118/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro Rai a/wFor Respondent: Shri R.S. Srivastav
Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3922/Mum./2019 (Assessment Year : 2015–16) Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar Shahid Bhagat Singh Road ……………. Appellant Near Colaba Bus Station Mumbai 400 005 PAN – AAHPM0693E v/s Dy. Commissioner of Income Tax …………….Respondent Central Circle–3(2), Mumbai ITA no.4118/Mum./2019 (Assessment Year : 2015–16) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–3(2), Mumbai v/s Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar ……………

Aniruddha N. Malpani, Mumbai vs. DCIT- CC - 3 (2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 3929/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro Rai a/wFor Respondent: Shri R.S. Srivastav
Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3922/Mum./2019 (Assessment Year : 2015–16) Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar Shahid Bhagat Singh Road ……………. Appellant Near Colaba Bus Station Mumbai 400 005 PAN – AAHPM0693E v/s Dy. Commissioner of Income Tax …………….Respondent Central Circle–3(2), Mumbai ITA no.4118/Mum./2019 (Assessment Year : 2015–16) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–3(2), Mumbai v/s Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar ……………

Anjali A. Malpani, Mumbai vs. DCIT- CC- 3(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 3922/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro Rai a/wFor Respondent: Shri R.S. Srivastav
Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3922/Mum./2019 (Assessment Year : 2015–16) Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar Shahid Bhagat Singh Road ……………. Appellant Near Colaba Bus Station Mumbai 400 005 PAN – AAHPM0693E v/s Dy. Commissioner of Income Tax …………….Respondent Central Circle–3(2), Mumbai ITA no.4118/Mum./2019 (Assessment Year : 2015–16) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–3(2), Mumbai v/s Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar ……………

Sreekumari Amma, Thiruvananthapuram vs. DCIT, Central Circle, Thiruvananthapuram

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 607/COCH/2022[2017-2018]Status: DisposedITAT Cochin20 Jan 2023AY 2017-2018

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

…w relied on by the ld AR Meeta Gutgutia (supra) it is held that – 60. In Kabul Chawla (supra), the Court also took note of the decision of the Bombay High Court in CIT v. Continental Warehousing Corpn (Nhava Sheva) Ltd. [2015] 58 taxmann.com 78/232 Taxman 270/374 ITR 645 (Bom.) which accepted the plea that if no incriminating material was found during the course of search in respect of an issue, then no additions in respect of any issue can be made to the assessment under Section 153A and 153C of the Act. The legal position was thereafter summarized in Kabul Chawla (supra) as under: "37. On a conspectus of Sectio…

Sreekumari Amma, Thiruvananthapuram vs. DCIT, Central Circle, Thiruvananthapuram

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 606/COCH/2022[2016-2017]Status: DisposedITAT Cochin20 Jan 2023AY 2016-2017

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

…w relied on by the ld AR Meeta Gutgutia (supra) it is held that – 60. In Kabul Chawla (supra), the Court also took note of the decision of the Bombay High Court in CIT v. Continental Warehousing Corpn (Nhava Sheva) Ltd. [2015] 58 taxmann.com 78/232 Taxman 270/374 ITR 645 (Bom.) which accepted the plea that if no incriminating material was found during the course of search in respect of an issue, then no additions in respect of any issue can be made to the assessment under Section 153A and 153C of the Act. The legal position was thereafter summarized in Kabul Chawla (supra) as under: "37. On a conspectus of Sectio…

Sreekumari Amma, Thiruvananthapuram vs. DCIT, Central Circle, Thiruvananthapuram

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 605/COCH/2022[2015-2016]Status: DisposedITAT Cochin20 Jan 2023AY 2015-2016

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

…w relied on by the ld AR Meeta Gutgutia (supra) it is held that – 60. In Kabul Chawla (supra), the Court also took note of the decision of the Bombay High Court in CIT v. Continental Warehousing Corpn (Nhava Sheva) Ltd. [2015] 58 taxmann.com 78/232 Taxman 270/374 ITR 645 (Bom.) which accepted the plea that if no incriminating material was found during the course of search in respect of an issue, then no additions in respect of any issue can be made to the assessment under Section 153A and 153C of the Act. The legal position was thereafter summarized in Kabul Chawla (supra) as under: "37. On a conspectus of Sectio…

Sreekumari Amma, Thiruvananthapuram vs. DCIT, Central Circle, Thiruvananthapuram

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 604/COCH/2022[2014-2015]Status: DisposedITAT Cochin20 Jan 2023AY 2014-2015

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

…w relied on by the ld AR Meeta Gutgutia (supra) it is held that – 60. In Kabul Chawla (supra), the Court also took note of the decision of the Bombay High Court in CIT v. Continental Warehousing Corpn (Nhava Sheva) Ltd. [2015] 58 taxmann.com 78/232 Taxman 270/374 ITR 645 (Bom.) which accepted the plea that if no incriminating material was found during the course of search in respect of an issue, then no additions in respect of any issue can be made to the assessment under Section 153A and 153C of the Act. The legal position was thereafter summarized in Kabul Chawla (supra) as under: "37. On a conspectus of Sectio…

Sreekumari Amma, Thiruvananthapuram vs. DCIT, Central Circle, Thiruvananthapuram

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 603/COCH/2022[2013-2014]Status: DisposedITAT Cochin20 Jan 2023AY 2013-2014

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

…w relied on by the ld AR Meeta Gutgutia (supra) it is held that – 60. In Kabul Chawla (supra), the Court also took note of the decision of the Bombay High Court in CIT v. Continental Warehousing Corpn (Nhava Sheva) Ltd. [2015] 58 taxmann.com 78/232 Taxman 270/374 ITR 645 (Bom.) which accepted the plea that if no incriminating material was found during the course of search in respect of an issue, then no additions in respect of any issue can be made to the assessment under Section 153A and 153C of the Act. The legal position was thereafter summarized in Kabul Chawla (supra) as under: "37. On a conspectus of Sectio…

Sreekumari Amma, Thiruvananthapuram vs. DCIT, Central Circle, Thiruvananthapuram

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 602/COCH/2022[2012-2013]Status: DisposedITAT Cochin20 Jan 2023AY 2012-2013

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

…w relied on by the ld AR Meeta Gutgutia (supra) it is held that – 60. In Kabul Chawla (supra), the Court also took note of the decision of the Bombay High Court in CIT v. Continental Warehousing Corpn (Nhava Sheva) Ltd. [2015] 58 taxmann.com 78/232 Taxman 270/374 ITR 645 (Bom.) which accepted the plea that if no incriminating material was found during the course of search in respect of an issue, then no additions in respect of any issue can be made to the assessment under Section 153A and 153C of the Act. The legal position was thereafter summarized in Kabul Chawla (supra) as under: "37. On a conspectus of Sectio…

Sreekumari Amma, Thiruvananthapuram vs. DCIT, Central Circle, Thiruvananthapuram

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 601/COCH/2022[2011-2012]Status: DisposedITAT Cochin20 Jan 2023AY 2011-2012

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

…w relied on by the ld AR Meeta Gutgutia (supra) it is held that – 60. In Kabul Chawla (supra), the Court also took note of the decision of the Bombay High Court in CIT v. Continental Warehousing Corpn (Nhava Sheva) Ltd. [2015] 58 taxmann.com 78/232 Taxman 270/374 ITR 645 (Bom.) which accepted the plea that if no incriminating material was found during the course of search in respect of an issue, then no additions in respect of any issue can be made to the assessment under Section 153A and 153C of the Act. The legal position was thereafter summarized in Kabul Chawla (supra) as under: "37. On a conspectus of Sectio…

Shri Avinash Nivrutti Bhosale, Pune vs. Dy CIT Central Cir-2(3), Mumbai

Accordingly, this appeal filed by the assessee is allowed

ITA 530/MUM/2021[2015-16]Status: DisposedITAT Mumbai18 Jan 2023AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 132Section 132oSection 143(3)Section 153ASection 153CSection 69C

…ssed the same in his order at pages 39 to 50. According to the Ld.CIT(A), the ratio of decision of the Hon'ble Bombay High Court in the case of CIT v. Continental (A.Ys. 2011-12 & 2015-16) Shri AvinashNivruttiBhosale Warehousing Corporation (NhavaSheva) Ltd. [374 ITR 645] is not applicable in the present case. 7. On merits, assessee submitted before Ld.CIT(A) that relevant copy of the seized material and the statement on the basis of which addition has been made was not provided to the assessee. It was reiterated that no evidence was found from the premises of assessee indicating that the assessee had entered in…

Shri Avinash Nivrutti Bhosale, Pune vs. Dy CIT Central Cir-2(3, Mumbai

Accordingly, this appeal filed by the assessee is allowed

ITA 529/MUM/2021[2011-12]Status: DisposedITAT Mumbai18 Jan 2023AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 132Section 132oSection 143(3)Section 153ASection 153CSection 69C

…ssed the same in his order at pages 39 to 50. According to the Ld.CIT(A), the ratio of decision of the Hon'ble Bombay High Court in the case of CIT v. Continental (A.Ys. 2011-12 & 2015-16) Shri AvinashNivruttiBhosale Warehousing Corporation (NhavaSheva) Ltd. [374 ITR 645] is not applicable in the present case. 7. On merits, assessee submitted before Ld.CIT(A) that relevant copy of the seized material and the statement on the basis of which addition has been made was not provided to the assessee. It was reiterated that no evidence was found from the premises of assessee indicating that the assessee had entered in…

Avinash Constructions, Pune vs. DCIT Cent. Cir 2(3), Mumbai

In the result, appeal filed by the assessee is partly allowed as indicated above

ITA 1797/MUM/2021[2017-18]Status: DisposedITAT Mumbai18 Jan 2023AY 2017-18

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bleavinashbhosale Infrastructure Pvt. Ltd., V. Dcit – Central Circle – 2(3) 2, Abil House, Ganesh Khind Road 8Th Floor, Room No. 803 Pune City, Pune – 411007 Old Cgo Bldg, Pratishtha Bhavan M.K. Road, Mumbai - 400020 Pan: Aabca5452C (Appellant) (Respondent) Avinash Constructions V. Dcit – Central Circle – 2(3) 2, Abil House, Ganesh Khind Road 8Th Floor, Room No. 803 Pune City, Pune – 411007 Old Cgo Bldg, Pratishtha Bhavan M.K. Road, Mumbai - 400020 Pan: Aaefa6358H (Appellant) (Respondent)

Section 131Section 132Section 132(4)Section 143(3)Section 56(2)(viib)

…in the impugned year, being a non-abated year, no addition can be made. In order to support the said contention reliance was placed on the decisions of the Hon'ble Bombay High Court in the case of CIT vs Continental Warehousing Corporation (NhavaSheva) Ltd. (374 ITR 645) and CIT v. Gurinder Singh Bawa 1386 ITR 483). In view of the above, it was submitted that addition on account of share premium u/s 56(2)(viib) of the Act is bad in law 14. Ld.DR relied on the orders of the lower authorities. 15. Considered the rival submissions and material placed on record. We observe from the record that a search was conduct…

Avinash Bhosale Infrastructure P. Ltd., Mumbai vs. Dy CIT-CC-2(3), Mumbai

In the result, appeal filed by the assessee is partly allowed as indicated above

ITA 1307/MUM/2021[2014-15]Status: DisposedITAT Mumbai18 Jan 2023AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bleavinashbhosale Infrastructure Pvt. Ltd., V. Dcit – Central Circle – 2(3) 2, Abil House, Ganesh Khind Road 8Th Floor, Room No. 803 Pune City, Pune – 411007 Old Cgo Bldg, Pratishtha Bhavan M.K. Road, Mumbai - 400020 Pan: Aabca5452C (Appellant) (Respondent) Avinash Constructions V. Dcit – Central Circle – 2(3) 2, Abil House, Ganesh Khind Road 8Th Floor, Room No. 803 Pune City, Pune – 411007 Old Cgo Bldg, Pratishtha Bhavan M.K. Road, Mumbai - 400020 Pan: Aaefa6358H (Appellant) (Respondent)

Section 131Section 132Section 132(4)Section 143(3)Section 56(2)(viib)

…in the impugned year, being a non-abated year, no addition can be made. In order to support the said contention reliance was placed on the decisions of the Hon'ble Bombay High Court in the case of CIT vs Continental Warehousing Corporation (NhavaSheva) Ltd. (374 ITR 645) and CIT v. Gurinder Singh Bawa 1386 ITR 483). In view of the above, it was submitted that addition on account of share premium u/s 56(2)(viib) of the Act is bad in law 14. Ld.DR relied on the orders of the lower authorities. 15. Considered the rival submissions and material placed on record. We observe from the record that a search was conduct…

B.K. Raghavendra, Bengaluru vs. The ACIT, Central Circle - 1(2), Bengaluru

In the result, the appeals of the assessees are partly allowed

ITA 1135/BANG/2022[2014-2015]Status: DisposedITAT Bangalore12 Jan 2023AY 2014-2015

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 132Section 132ASection 139(4)Section 153ASection 153A(1)

…ond Proviso to section 153A(1), vis-a-vis the completed assessment/ unabated assessments for the purpose of making additions. 2.3.It is submitted that the said decision of the Hon'ble Tribunal came to be affirmed by the Hon'ble High Court of Bombay in (2015) 374 ITR 645 (Bombay). 2.4.Recently in the case of Caprihans India Ltd. (2020) 114 taxmann.com 103 (Bombay), the Hon'ble High Court referred to its own earlier decision in All Cargo Global Logistics Ltd. (Supra; and reiterated that the settled law that addition could not be made unless some incriminating material or evidence was found during the search if th…

B.K. Raghavendra, Bengaluru vs. The ACIT, Central Circle - 1(2), Bengaluru

In the result, the appeals of the assessees are partly allowed

ITA 1134/BANG/2022[2013-2014]Status: DisposedITAT Bangalore12 Jan 2023AY 2013-2014

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 132Section 132ASection 139(4)Section 153ASection 153A(1)

…ond Proviso to section 153A(1), vis-a-vis the completed assessment/ unabated assessments for the purpose of making additions. 2.3.It is submitted that the said decision of the Hon'ble Tribunal came to be affirmed by the Hon'ble High Court of Bombay in (2015) 374 ITR 645 (Bombay). 2.4.Recently in the case of Caprihans India Ltd. (2020) 114 taxmann.com 103 (Bombay), the Hon'ble High Court referred to its own earlier decision in All Cargo Global Logistics Ltd. (Supra; and reiterated that the settled law that addition could not be made unless some incriminating material or evidence was found during the search if th…

B.K. Raghavendra, Bengaluru vs. The ACIT, Central Circle - 1(2), Bengaluru

In the result, the appeals of the assessees are partly allowed

ITA 1133/BANG/2022[2012-2013]Status: DisposedITAT Bangalore12 Jan 2023AY 2012-2013

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 132Section 132ASection 139(4)Section 153ASection 153A(1)

…ond Proviso to section 153A(1), vis-a-vis the completed assessment/ unabated assessments for the purpose of making additions. 2.3.It is submitted that the said decision of the Hon'ble Tribunal came to be affirmed by the Hon'ble High Court of Bombay in (2015) 374 ITR 645 (Bombay). 2.4.Recently in the case of Caprihans India Ltd. (2020) 114 taxmann.com 103 (Bombay), the Hon'ble High Court referred to its own earlier decision in All Cargo Global Logistics Ltd. (Supra; and reiterated that the settled law that addition could not be made unless some incriminating material or evidence was found during the search if th…