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 367,514 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.

Vinod K Faria, Mumbai vs. DCIT (OSD) -II Cen RG 7, Mumbai

The appeal stands partly allowed

ITA 3798/MUM/2013[2003-04]Status: DisposedITAT Mumbai01 Sept 2021AY 2003-04

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील िं./ I.T.A. No.3798/Mum/2013 (धििाारण वर्ा / Assessment Year: 2003-04) & 2. आयकरअपील िं./ I.T.A. No.3799/Mum/2013 (धििाारण वर्ा / Assessment Year: 2004-05) & 3. आयकरअपील िं./ I.T.A. No.3800/Mum/2013 (धििाारण वर्ा / Assessment Year: 2005-06) & 4. आयकरअपील िं./ I.T.A. No.3801/Mum/2013 (धििाारण वर्ा / Assessment Year: 2006-07) & 5. आयकरअपील िं./ I.T.A. No.1475/Mum/2016 (धििाारण वर्ा / Assessment Year: 2004-05) & 6. आयकरअपील िं./ I.T.A. No.1476/Mum/2016 (धििाारण वर्ा / Assessment Year: 2005-06) & 7. आयकरअपील िं./ I.T.A. No.1477/Mum/2016 (धििाारण वर्ा / Assessment Year: 2006-07) Shri Vinod K. Faria Dcit (Osd-Ii), Central Range-7 बिाम/ Flat No. 3, Fairy Manor, 13, Room No. 413, Aayakar Bhavan, Gunbow Street, Fort Mumbai-400 020 Vs. Mumbai-400 706 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaapf-1045-J (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Hiral Sejpal- Ld. Ar Revenue By : Shri H. N. Singh– Ld. Cit-Dr

For Appellant: Shri Hiral Sejpal- Ld. ARFor Respondent: Shri H. N. Singh– Ld. CIT-DR
Section 143(2)Section 153ASection 69ASection 69C

…could be made in respect of assessment that had become final, in event where no incriminating material was found during the course of search action as per the decision of Hon’ble Bombay High Court rendered in CIT Vs. Continental Warehousing Corporation [2015 374 ITR 645] wherein it was held as under: - 31. We, therefore, hold that the Special Bench's understanding of the legal provision is not perverse nor does it suffer from any error of law apparent on the face of the record. The Special Bench in that regard held as under:- “48. The provision under section 153A is applicable where a search or requisition is in…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1162/JPR/2019[2015-16]Status: DisposedITAT Jaipur31 Aug 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…search which were not produced or not already disclosed or made known in the course of original assessment. Further, similar view is also taken in the following judgments, including by Hon’ble ITAT Jaipur, in many cases: a) Continental warehousing Corporation 374 ITR 645 b) PCIT Vs Meeta Gutgutia 152 DTR 153 c) Vijay Kumar D Agarwal Vs DCIT in IT (SS) A Nos. 153, 154, 155 & 156/Ahd/2012 d) Ratan Kumar Sharma Vs DCIT ITA 797 & 798/Jaipur/2014 e) Vikram Goyal Vs DCIT ITA 174/Jaipur/2017 etc. f) Jadau Jewellers & Manufacturer PL Vs ACIT (686/Jaipur/2014) g) Prateek Kothari Vs ACIT (312/Jaipur/2015) 7.5 Considering t…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1161/JPR/2019[2014-15]Status: DisposedITAT Jaipur31 Aug 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…search which were not produced or not already disclosed or made known in the course of original assessment. Further, similar view is also taken in the following judgments, including by Hon’ble ITAT Jaipur, in many cases: a) Continental warehousing Corporation 374 ITR 645 b) PCIT Vs Meeta Gutgutia 152 DTR 153 c) Vijay Kumar D Agarwal Vs DCIT in IT (SS) A Nos. 153, 154, 155 & 156/Ahd/2012 d) Ratan Kumar Sharma Vs DCIT ITA 797 & 798/Jaipur/2014 e) Vikram Goyal Vs DCIT ITA 174/Jaipur/2017 etc. f) Jadau Jewellers & Manufacturer PL Vs ACIT (686/Jaipur/2014) g) Prateek Kothari Vs ACIT (312/Jaipur/2015) 7.5 Considering t…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1160/JPR/2019[2013-14]Status: DisposedITAT Jaipur31 Aug 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…search which were not produced or not already disclosed or made known in the course of original assessment. Further, similar view is also taken in the following judgments, including by Hon’ble ITAT Jaipur, in many cases: a) Continental warehousing Corporation 374 ITR 645 b) PCIT Vs Meeta Gutgutia 152 DTR 153 c) Vijay Kumar D Agarwal Vs DCIT in IT (SS) A Nos. 153, 154, 155 & 156/Ahd/2012 d) Ratan Kumar Sharma Vs DCIT ITA 797 & 798/Jaipur/2014 e) Vikram Goyal Vs DCIT ITA 174/Jaipur/2017 etc. f) Jadau Jewellers & Manufacturer PL Vs ACIT (686/Jaipur/2014) g) Prateek Kothari Vs ACIT (312/Jaipur/2015) 7.5 Considering t…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1159/JPR/2019[2012-13]Status: DisposedITAT Jaipur31 Aug 2021AY 2012-13

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…search which were not produced or not already disclosed or made known in the course of original assessment. Further, similar view is also taken in the following judgments, including by Hon’ble ITAT Jaipur, in many cases: a) Continental warehousing Corporation 374 ITR 645 b) PCIT Vs Meeta Gutgutia 152 DTR 153 c) Vijay Kumar D Agarwal Vs DCIT in IT (SS) A Nos. 153, 154, 155 & 156/Ahd/2012 d) Ratan Kumar Sharma Vs DCIT ITA 797 & 798/Jaipur/2014 e) Vikram Goyal Vs DCIT ITA 174/Jaipur/2017 etc. f) Jadau Jewellers & Manufacturer PL Vs ACIT (686/Jaipur/2014) g) Prateek Kothari Vs ACIT (312/Jaipur/2015) 7.5 Considering t…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1158/JPR/2019[2011-12]Status: DisposedITAT Jaipur31 Aug 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…search which were not produced or not already disclosed or made known in the course of original assessment. Further, similar view is also taken in the following judgments, including by Hon’ble ITAT Jaipur, in many cases: a) Continental warehousing Corporation 374 ITR 645 b) PCIT Vs Meeta Gutgutia 152 DTR 153 c) Vijay Kumar D Agarwal Vs DCIT in IT (SS) A Nos. 153, 154, 155 & 156/Ahd/2012 d) Ratan Kumar Sharma Vs DCIT ITA 797 & 798/Jaipur/2014 e) Vikram Goyal Vs DCIT ITA 174/Jaipur/2017 etc. f) Jadau Jewellers & Manufacturer PL Vs ACIT (686/Jaipur/2014) g) Prateek Kothari Vs ACIT (312/Jaipur/2015) 7.5 Considering t…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 506/BANG/2020[2016-17]Status: DisposedITAT Bangalore16 Aug 2021AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…undisclosed income or property discovered in the course of search.” • The above decision has been confirmed by the Hon’ble Bombay High Court in the case of Commissioner of Income-tax v. All Cargo Global Logistics Ltd [2015] 58 taxmann.com 78 (Bombay) / [2015] 374 ITR 645 (Bom.), the Hon’ble Court held that no addition can be made in respect of assessments which have become final if no incriminating material is found during search. • The Hon’ble Delhi High Court in CIT v. Kabul Chawla (2016) 380 ITR 573 (Delhi) held as under:- “Completed assessments can be interfered with by the AO while making the assessment und…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 505/BANG/2020[2015-16]Status: DisposedITAT Bangalore16 Aug 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…undisclosed income or property discovered in the course of search.” • The above decision has been confirmed by the Hon’ble Bombay High Court in the case of Commissioner of Income-tax v. All Cargo Global Logistics Ltd [2015] 58 taxmann.com 78 (Bombay) / [2015] 374 ITR 645 (Bom.), the Hon’ble Court held that no addition can be made in respect of assessments which have become final if no incriminating material is found during search. • The Hon’ble Delhi High Court in CIT v. Kabul Chawla (2016) 380 ITR 573 (Delhi) held as under:- “Completed assessments can be interfered with by the AO while making the assessment und…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 504/BANG/2020[2014-15]Status: DisposedITAT Bangalore16 Aug 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…undisclosed income or property discovered in the course of search.” • The above decision has been confirmed by the Hon’ble Bombay High Court in the case of Commissioner of Income-tax v. All Cargo Global Logistics Ltd [2015] 58 taxmann.com 78 (Bombay) / [2015] 374 ITR 645 (Bom.), the Hon’ble Court held that no addition can be made in respect of assessments which have become final if no incriminating material is found during search. • The Hon’ble Delhi High Court in CIT v. Kabul Chawla (2016) 380 ITR 573 (Delhi) held as under:- “Completed assessments can be interfered with by the AO while making the assessment und…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 503/BANG/2020[2013-14]Status: DisposedITAT Bangalore16 Aug 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…undisclosed income or property discovered in the course of search.” • The above decision has been confirmed by the Hon’ble Bombay High Court in the case of Commissioner of Income-tax v. All Cargo Global Logistics Ltd [2015] 58 taxmann.com 78 (Bombay) / [2015] 374 ITR 645 (Bom.), the Hon’ble Court held that no addition can be made in respect of assessments which have become final if no incriminating material is found during search. • The Hon’ble Delhi High Court in CIT v. Kabul Chawla (2016) 380 ITR 573 (Delhi) held as under:- “Completed assessments can be interfered with by the AO while making the assessment und…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 502/BANG/2020[2012-13]Status: DisposedITAT Bangalore16 Aug 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…undisclosed income or property discovered in the course of search.” • The above decision has been confirmed by the Hon’ble Bombay High Court in the case of Commissioner of Income-tax v. All Cargo Global Logistics Ltd [2015] 58 taxmann.com 78 (Bombay) / [2015] 374 ITR 645 (Bom.), the Hon’ble Court held that no addition can be made in respect of assessments which have become final if no incriminating material is found during search. • The Hon’ble Delhi High Court in CIT v. Kabul Chawla (2016) 380 ITR 573 (Delhi) held as under:- “Completed assessments can be interfered with by the AO while making the assessment und…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 501/BANG/2020[2011-12]Status: DisposedITAT Bangalore16 Aug 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…undisclosed income or property discovered in the course of search.” • The above decision has been confirmed by the Hon’ble Bombay High Court in the case of Commissioner of Income-tax v. All Cargo Global Logistics Ltd [2015] 58 taxmann.com 78 (Bombay) / [2015] 374 ITR 645 (Bom.), the Hon’ble Court held that no addition can be made in respect of assessments which have become final if no incriminating material is found during search. • The Hon’ble Delhi High Court in CIT v. Kabul Chawla (2016) 380 ITR 573 (Delhi) held as under:- “Completed assessments can be interfered with by the AO while making the assessment und…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 500/BANG/2020[2010-11]Status: DisposedITAT Bangalore16 Aug 2021AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…undisclosed income or property discovered in the course of search.” • The above decision has been confirmed by the Hon’ble Bombay High Court in the case of Commissioner of Income-tax v. All Cargo Global Logistics Ltd [2015] 58 taxmann.com 78 (Bombay) / [2015] 374 ITR 645 (Bom.), the Hon’ble Court held that no addition can be made in respect of assessments which have become final if no incriminating material is found during search. • The Hon’ble Delhi High Court in CIT v. Kabul Chawla (2016) 380 ITR 573 (Delhi) held as under:- “Completed assessments can be interfered with by the AO while making the assessment und…

Asst CIT CC 1 (1), Mumbai vs. Shri. Babubhai V Patel, Navi Mumbai

In the result, both the appeals filed by the Revenue stand dismissed

ITA 7470/MUM/2019[2012-13]Status: DisposedITAT Mumbai11 Aug 2021AY 2012-13

Bench: The Hon'Ble Supreme Court Of India In Various Other Appeals. 2. Whether On The Facts & Circumstances Of The Case & In Law, The Ld.Cit(A) Was Correct In Narrowing Down The Scope Of Assessment U/S. 153A In Respect Of Completed Assessments By Holding That Only Undisclosed Income & Undisclosed Assets Detected During The Search Could Be Brought To Tax. 3. Whether On The Facts & Circumstances Of The Case & In Law, The Ld. Cit (A) Was Correct In Holding That The Scope Of Section 153A Is Limited To Assessing Only Search Related Income, Thereby Denying Revenue, The 2 Shri Babubhai V. Patel

Section 131(1)(d)Section 153ASection 68Section 69C

…1 by holding as under : “10. We have heard both the parties and perused the records. Ld. Counsel of the assessee contended that issue on validity of jurisdiction is fully covered by Hon'ble Bombay High Court decision in Continental Warehouse Corporation Ltd. 374 ITR 645 and Murali Agro Products Ltd. (49 taxmann.com 172). 11. Per contra Ld. DR could not despite the proposition. 12. Upon careful consideration, we find ourselves in agreement with the above contention. Even revenue acknowledged this in the ground of appeal, wherein it is submitted this department has not accepted the order of Hon'ble Bombay High Co…

Asst CIT CC 1 (1), Mumbai vs. Shri. Nitin B Gajipara, Navi Mumbai

Appeal is dismissed

ITA 7473/MUM/2019[2012-13]Status: DisposedITAT Mumbai09 Aug 2021AY 2012-13

Bench: Shri Shamim Yahya (Am) & Shri Pavan Kumar Gadale (Jm)

Section 132(1)Section 139Section 142(1)Section 143(2)Section 153ASection 46ASection 68Section 69C

…lation to the unsecured loans & interest is correct. 4 Nitin B Gajipara 6. Thereafter, he referred to various case laws on the subject including the following:- 13.13 The Hon'ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation [374 ITR 645], has held that when the assessment has attained finality, then the AO while passing the independent assessment order u/s 153A of the Act can't disturb the assessment / reassessment order which has attained finality, unless the materials gathered in the course of the proceedings u/s 132 of the Act establish that the reliefs granted under the fina…

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 1217/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Jul 2021AY 2015-16

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)

…whether while framing an assessment u/s 153A of the Act an addition not supported by any incriminating material can be made in the case of a non-pending and non-abating assessment. The Hon'ble Bombay High Court in CIT V Continental Warehousing Corporation Ltd 374 ITR 645 at pages 667 to 670 discusses the decision of the Canara Housing. The Hon'ble Bombay High Court held, “We do not find anything in these observations and reproduce above which would enable us to conclude that the Division Bench judgment of this court in the case of Murli Agro requires reconsideration or does not lay down the correct principle of l…

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 1216/BANG/2019[2014-15]Status: DisposedITAT Bangalore30 Jul 2021AY 2014-15

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)

…whether while framing an assessment u/s 153A of the Act an addition not supported by any incriminating material can be made in the case of a non-pending and non-abating assessment. The Hon'ble Bombay High Court in CIT V Continental Warehousing Corporation Ltd 374 ITR 645 at pages 667 to 670 discusses the decision of the Canara Housing. The Hon'ble Bombay High Court held, “We do not find anything in these observations and reproduce above which would enable us to conclude that the Division Bench judgment of this court in the case of Murli Agro requires reconsideration or does not lay down the correct principle of l…

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 1215/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 Jul 2021AY 2013-14

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)

…whether while framing an assessment u/s 153A of the Act an addition not supported by any incriminating material can be made in the case of a non-pending and non-abating assessment. The Hon'ble Bombay High Court in CIT V Continental Warehousing Corporation Ltd 374 ITR 645 at pages 667 to 670 discusses the decision of the Canara Housing. The Hon'ble Bombay High Court held, “We do not find anything in these observations and reproduce above which would enable us to conclude that the Division Bench judgment of this court in the case of Murli Agro requires reconsideration or does not lay down the correct principle of l…

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)

…whether while framing an assessment u/s 153A of the Act an addition not supported by any incriminating material can be made in the case of a non-pending and non-abating assessment. The Hon'ble Bombay High Court in CIT V Continental Warehousing Corporation Ltd 374 ITR 645 at pages 667 to 670 discusses the decision of the Canara Housing. The Hon'ble Bombay High Court held, “We do not find anything in these observations and reproduce above which would enable us to conclude that the Division Bench judgment of this court in the case of Murli Agro requires reconsideration or does not lay down the correct principle of l…

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)

…whether while framing an assessment u/s 153A of the Act an addition not supported by any incriminating material can be made in the case of a non-pending and non-abating assessment. The Hon'ble Bombay High Court in CIT V Continental Warehousing Corporation Ltd 374 ITR 645 at pages 667 to 670 discusses the decision of the Canara Housing. The Hon'ble Bombay High Court held, “We do not find anything in these observations and reproduce above which would enable us to conclude that the Division Bench judgment of this court in the case of Murli Agro requires reconsideration or does not lay down the correct principle of l…