Which sections of the Income Tax Act does CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd. come up under?

It is most often cited in judgments turning on Section 153A, Section 132, Section 143(3), Section 147, Section 148, Section 153C.

CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd. (374 ITR 645)

Q: 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.

Q: How many judgments cite CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd.?

1,823 judgments on BharatTax cite CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd. (374 ITR 645), spanning 2015 to 2026.

ACIT, Central Circle-1, Bhubaneswar vs. M/S. Sri Sai Rameswara Solvents Pvt. Ltd., Koraput

In the result, appeals of the revenue in IT(SS)A Nos

ITA 81/CTK/2021[2013-14]Status: DisposedITAT Cuttack18 Oct 2022AY 2013-14

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर (तऱाशियाां और अशिग्रहण) अऩीऱ सं/It(Ss)A Nos.04-06/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.24-26/Ctk/2021 (Arising Out Of It(Ss)A Nos.04-06/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M M/S Sri Sai Rameswara Solvents Vs Acit, Central Circle-1, Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & आयकर अऩीऱ सं/Ita Nos.81-83/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.27-29/Ctk/2021 (Arising Out Of Ita Nos.81-83/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M/S Sri Sai Rameswara Solvents Vs Dcit, Corporate Circle-1(2), Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aabcp 3276 D (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Jami Siva Sai, one of the directors of assesseeFor Respondent: Shri M.K.Gautam, CIT-DR

Section 153CSection 40A(3)

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समऺ । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर (तऱाशियाां और अशिग्रहण) अऩीऱ सं/IT(SS)A Nos.04-06/CTK/2021 (ननधाारण वषा / Assessment Year :2013-2014 to 2015-2016) ACIT, Central Circle-1, Vs M/s Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 PAN No. : AAJCS 3201 K AND Cross Objection Nos.24-26/CTK/2021 (Arising out of IT(SS)A Nos.04-06/CTK/2021) (ननधाारण वषा / Asse…

The Pr. Commissioner of Income Tax -Central -1 vs. Gautam Bhalla

Appeal is dismissed

ITA/410/2022HC Delhi18 Oct 2022

Bench: The Supreme Court In Many Other Cases Including Cit V Continental Warehousing Corporation (Nhava Sheva) Ltd., (2015) 374 Itr 645. 4. Upon A Perusal Of The Paper Book, This Court Finds That Both The Cit(A) & The Itat Have Given Concurrent Findings Of Fact That No Incriminating Material / Evidence Had Been Found During The Search. The

Section 132Section 153Section 153ASection 153A(1)Section 68

…ature Not Verified Neutral Citation Number: 2022/DHC/004377 ITA 410/2022 Page 2 of 5 that Revenue's SLPs on similar issue are pending before the Supreme Court in many other cases including CIT v Continental Warehousing Corporation (Nhava Sheva) Ltd., (2015) 374 ITR 645. 4. Upon a perusal of the paper book, this Court finds that both the CIT(A) and the ITAT have given concurrent findings of fact that no incriminating material / evidence had been found during the search. The ITAT also recorded that the present case of the Respondent was of non- abated assessment. The relevant extract of the impugned order is repr…

Sandeep Hisaria, Mumbai vs. Dy CIT -CC- 2(4), Mumbai

ITA 787/MUM/2021[2018-19]Status: DisposedITAT Mumbai17 Oct 2022AY 2018-19

Bench: Ld Cit(A). The Assessee Has Filed These Appeals Challenging The Orders Passed By Ld Cit(A) On The Issues Decided Against Him.

Section 132Section 143(2)Section 143(3)Section 153A

…that the decision of the Special Bench of the Tribunal in Al-Cargo Global Logistics Ltd. was a subject matter of challenge before this Court as a part of the group of appeals disposed of as CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 374 ITR 645/58 taxmann.com 78/232 Taxman 270 (Bom.) upholding the view of the Special Bench of the Tribunal in Al- Cargo Global Logistics Ltd. Consequently, once an assessment has attained finality for a particular year i.e. it is not pending then the same cannot be subject to tax in proceedings under Section 153A of the Act. This of course would not apply i…

Sangeetkumar Sawarmal Hisaria, Mumbai vs. Dy CIT -CC-2(4), Mumbai

ITA 785/MUM/2021[2011-12]Status: DisposedITAT Mumbai17 Oct 2022AY 2011-12

Section 132Section 143(3)Section 147Section 148Section 153A

…that the decision of the Special Bench of the Tribunal in Al-Cargo Global Logistics Ltd. was a subject matter of challenge before this Court as a part of the group of appeals disposed of as CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 374 ITR 645/58 taxmann.com 78/232 Taxman 270 (Bom.) upholding the view of the Special Bench of the Tribunal in Al- Cargo Global Logistics Ltd. Consequently, once an assessment has attained finality for a particular year i.e. it is not pending then the same cannot be subject to tax in proceedings under Section 153A of the Act. This of course would not apply i…

Renudevi Hisaria, Mumbai vs. DCIT Cent. Cir-2(4), Mumbai

ITA 1291/MUM/2021[2012-13]Status: DisposedITAT Mumbai17 Oct 2022AY 2012-13

Bench: The Tribunal.

Section 132Section 139(1)Section 143(2)Section 143(3)Section 148Section 153A

…that the decision of the Special Bench of the Tribunal in Al-Cargo Global Logistics Ltd. was a subject matter of challenge before this Court as a part of the group of appeals disposed of as CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 374 ITR 645/58 taxmann.com 78/232 Taxman 270 (Bom.) upholding the view of the Special Bench of the Tribunal in Al- Cargo Global Logistics Ltd. Consequently, once an assessment has attained finality for a particular year i.e. it is not pending then the same cannot be subject to tax in proceedings under Section 153A of the Act. This of course would not apply i…

Dy CIT-CC-2(4), Mumbai vs. Late Shri Sawarmal Hisaria Through L/H Sandeep Hisaria, Mumbai

ITA 1042/MUM/2021[2017-18]Status: DisposedITAT Mumbai17 Oct 2022AY 2017-18

Section 132Section 143(2)Section 143(3)Section 153A

…that the decision of the Special Bench of the Tribunal in Al-Cargo Global Logistics Ltd. was a subject matter of challenge before this Court as a part of the group of appeals disposed of as CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 374 ITR 645/58 taxmann.com 78/232 Taxman 270 (Bom.) upholding the view of the Special Bench of the Tribunal in Al- Cargo Global Logistics Ltd. Consequently, once an assessment has attained finality for a particular year i.e. it is not pending then the same cannot be subject to tax in proceedings under Section 153A of the Act. This of course would not apply i…

S.Victor Arockiam, Ariyalur vs. DCIT Central Circle-1, Trichy

The appeal stand allowed in terms of our above order

ITA 348/CHNY/2020[2012-13]Status: DisposedITAT Chennai12 Oct 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Viswanathan (CA) – Ld. ARFor Respondent: Shri Guru Bashyam (CIT) –Ld. DR

Section 143(3)Section 153ASection 40A(3)

…ounts maintained by the assessee. This being so, the impugned edition is not sustainable in law in terms of various judicial pronouncements as enumerated below. 6. The Hon’ble Bombay High Court in the case of CIT V/s Continental Warehousing Corporation [2015; 374 ITR 645] held that in case of non-abated year, the additions which could be made, has to be on the basis of incriminating material found by the department during the course of search operations. In other words, unless any incriminating material was unearthed, no additions could be sustained in the hands of the assessee. This decision was followed in CIT…

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

ITA 3924/MUM/2019[2010-11]Status: DisposedITAT Mumbai30 Sept 2022AY 2010-11

For Appellant: Shri Hiro RaiFor Respondent: Shri Rakesh Garg

Section 132Section 143(3)Section 153C

…failed to establish the link between the incriminating material and the assessment year in which additions were made. 17. Similarly, the Hon‟ble Bombay High Court in the case of CIT-II, Thane Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd: [2015] 374 ITR 645 (Bombay) has held that no additions can be made in respect of assessments which have become final if no incriminating material is found during search pertaining to the same. 18. We note that the Assessee has, in Ground No. 3 & 3.1 of the Appeal, challenged the additions on the ground that there was no incriminating material. However, the CIT(A)…

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

ITA 3917/MUM/2019[2010-11]Status: DisposedITAT Mumbai30 Sept 2022AY 2010-11

For Appellant: Shri Hiro RaiFor Respondent: Shri Rakesh Garg

Section 132Section 143(3)Section 153C

…failed to establish the link between the incriminating material and the assessment year in which additions were made. 17. Similarly, the Hon‟ble Bombay High Court in the case of CIT-II, Thane Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd: [2015] 374 ITR 645 (Bombay) has held that no additions can be made in respect of assessments which have become final if no incriminating material is found during search pertaining to the same. 18. We note that the Assessee has, in Ground No. 3 & 3.1 of the Appeal, challenged the additions on the ground that there was no incriminating material. However, the CIT(A)…

DCIT -CC- 8(4), Mumbai vs. Bermaco Energy System Ltd., Mumbai

In the result, appeals filed by the Revenue are dismissed and the appeals filed by the assessee are dismissed

ITA 3752/MUM/2018[2008-09]Status: DisposedITAT Mumbai30 Sept 2022AY 2008-09