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.

Shiv Kumar Agarwal, U S Nagar vs. ACIT, Central Circle, Haldwani

In the result the appeals filed by the assessee are allowed

ITA 27/DDN/2019[2011-12]Status: DisposedITAT Dehradun18 Mar 2021AY 2011-12

Bench: Shri Amit Shukla & Shri B.R.R. Kumarassessment Year: 2010-11

For Appellant: Shri Rakesh Sehgal, CAFor Respondent: Shri Naveen Chand Upadhyay
Section 133(6)Section 143(3)Section 153A

…- INCOME TAX APPELLATE TRIBUNAL “DEHRADUN BENCH” BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2010-11 Rukman Agarwal, 21/1, ACIT, D1 & D2, Nainital Road, Central Circle Vs. Civil Lines, Rudrapur, Haldwani Udham Singh Nagar, Uttarakhand Pin 263 153 PAN ABXPA3879K (Appellant) (Respondent) Assessment year 2011-12 Shiv Kumar Agarwal, 21/1, Vs. ACIT, D1 & D2, Nainital Road, Central Circle Civil Lines, Rudrapur, Haldwani Udham Singh Nagar, Uttarakhand Pin 263 153 PAN AAPPA0222P (Appellant) (Respondent) Assessment year 2012-13 Saurabh Agarwal, 21/1, D1 Vs. ACIT, Ce…

Rukman Agarwal, U S Nagar vs. ACIT, Central Circle, Haldwani

In the result the appeals filed by the assessee are allowed

ITA 26/DDN/2019[2011-12]Status: DisposedITAT Dehradun18 Mar 2021AY 2011-12

Bench: Shri Amit Shukla & Shri B.R.R. Kumarassessment Year: 2010-11

For Appellant: Shri Rakesh Sehgal, CAFor Respondent: Shri Naveen Chand Upadhyay
Section 133(6)Section 143(3)Section 153A

…- INCOME TAX APPELLATE TRIBUNAL “DEHRADUN BENCH” BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2010-11 Rukman Agarwal, 21/1, ACIT, D1 & D2, Nainital Road, Central Circle Vs. Civil Lines, Rudrapur, Haldwani Udham Singh Nagar, Uttarakhand Pin 263 153 PAN ABXPA3879K (Appellant) (Respondent) Assessment year 2011-12 Shiv Kumar Agarwal, 21/1, Vs. ACIT, D1 & D2, Nainital Road, Central Circle Civil Lines, Rudrapur, Haldwani Udham Singh Nagar, Uttarakhand Pin 263 153 PAN AAPPA0222P (Appellant) (Respondent) Assessment year 2012-13 Saurabh Agarwal, 21/1, D1 Vs. ACIT, Ce…

M/S J. Kumar Infraprojects Ltd, Mumbai vs. DCIT Cen Cir 5(1), Mumbai

In the result all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 3449/MUM/2019[2012-13]Status: DisposedITAT Mumbai22 Feb 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2015-16 Assessment Year: 2016-17 M/S. J. Kumar Dy. Cit, Infraprojects Ltd., Central Circle-5(1), 16A, Andheri Industrial Mumbai Estate, Vs. Veera Desasi Road, Andheri (West), Mumbai – 400 053 Pan: Aaacj9161C (Appellant) (Respondent) Assessment Year: 2014-15 Assessment Year: 2015-16 Assessment Year: 2016-17 Jt. Cit (Osd) Cc-5(1), M/S. J. Kumar R.No.1926, Infraprojects Ltd., 19Th Floor, 16A, Andheri Industrial Air India Bldg., Vs. Estate, Nariman Point, Veera Desasi Road, Mumbai – 400 021 Andheri (West), Mumbai – 400 053 Pan: Aaacj9161C (Appellant) (Respondent)

For Appellant: Dr. K Shivaram, A.RFor Respondent: Shri Jacinta Zimik Vashai, D.R
Section 37(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2015-16 Assessment Year: 2016-17 M/s. J. Kumar Dy. CIT, Infraprojects Ltd., Central Circle-5(1), 16A, Andheri Industrial Mumbai Estate, Vs. Veera Desasi Road, Andheri (West), Mumbai – 400 053 PAN: AAACJ9161C (Appellant) (Respondent) Assessment Year: 2014-15 Assessment Year: 2015-16 Assessment Year: 2016-17 Jt. CIT (OSD) CC-5(1), M/s. J. Kumar R.No.1926, Infraprojects Ltd., 19th…

Ag-8 Ventures Ltd., Bhopal vs. ACIT, Central-1, Bhopal

In the result appeals of the Revenue bearing No

ITA 923/IND/2019[2014-15]Status: DisposedITAT Indore16 Feb 2021AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 133ASection 143(3)Section 14ASection 153ASection 271(1)(c)Section 271ASection 40A(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER IT(SS)A No.83,84,86,87,109,110/Ind/2019, Assessment Years: 2008-09, 2009-10, 2011-12, 2012-13, 2013- 14 & 2014-15 M/s. AG8 Ventures Ltd, JCIT (OSD), Central-1 Vs. | 206, Shrishti Complex, Zone-ll, Bhopal M.P. Nagar, Bhopal (Revenue ) (Appellant) PAN No.AADCA1214E IT(SS)A No.90,91 & ITA No.922 &923/Ind/2019 Assessment Years: 2013-14 & 2014-15 M/s. AG8 Ventures Ltd, JCIT (OSD), Central-1 206, Shrishti Complex, Vs. Zone-Il, M.P. Nagar, Bhopal Bhopal (Appellant) (Rev…

Ag-8 Ventures Ltd., Bhopal vs. ACIT, Central-1, Bhopal

In the result appeals of the Revenue bearing No

ITA 922/IND/2019[2013-14]Status: DisposedITAT Indore16 Feb 2021AY 2013-14

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 133ASection 143(3)Section 14ASection 153ASection 271(1)(c)Section 271ASection 40A(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER IT(SS)A No.83,84,86,87,109,110/Ind/2019, Assessment Years: 2008-09, 2009-10, 2011-12, 2012-13, 2013- 14 & 2014-15 M/s. AG8 Ventures Ltd, JCIT (OSD), Central-1 Vs. | 206, Shrishti Complex, Zone-ll, Bhopal M.P. Nagar, Bhopal (Revenue ) (Appellant) PAN No.AADCA1214E IT(SS)A No.90,91 & ITA No.922 &923/Ind/2019 Assessment Years: 2013-14 & 2014-15 M/s. AG8 Ventures Ltd, JCIT (OSD), Central-1 206, Shrishti Complex, Vs. Zone-Il, M.P. Nagar, Bhopal Bhopal (Appellant) (Rev…

Reena A Ajmera, Mumbai vs. DCIT CC 2(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 982/MUM/2020[2011-12]Status: DisposedITAT Mumbai09 Feb 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Blereena A. Ajmera V. Dcit, Central Circle – 2(2) 4Th Floor, Ajmera House Room No. 806, 8Th Floor Pathakwadi, L.T. Marg Old. Cgo Building Mumbai - 400002 Maharshi Karve Road Mumbai Pan: Aagpa6019D (Appellant) (Respondent) Ms. Dinkle Hariya Assessee By : Department By Shri Sanjay J. Sethi

For Appellant: Department by Shri Sanjay J. Sethi
Section 143(1)Section 143(2)Section 153ASection 68Section 69

…2 taxmann.com 287 (Del)] SLP dismissed by Hon'ble Supreme Court which is reported in 96 taxmann.com 468 (SC). (ii). CIT v. Gurinder Singh Bawa [386 ITR 483 (BOM)] (iii). CIT v. Kabul Chawla [380 ITR 573 (Del)] (iv). CIT v. Continental Warehousing Corporation [374 ITR 645 (BOM)] (v). CIT v. Anil Kumar Bhatia [352 ITR 493 (Del)] (vi). Brij Bhushan Singal & Ors v. ACIT in ITA.Nos. 1412 to 141/Del/18 order dated 31.10.2018 (vii). Shri Sanjay and Smt. Aarti Singal v. DCIT in ITA.Nos. 706, 707, 709/Chd/18, order dated 07.02.2020. 8. Ld. DR vehemently supported the orders of the authorities below. 6 Reena A. Ajmera 9.…

JCIT Cen Cir 1(4), Mumbai vs. Ultratech Cement Ltd, Mumbai

ITA 1564/MUM/2018[2010-11]Status: DisposedITAT Mumbai08 Feb 2021AY 2010-11

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahman. आअसं. 1560/मुं/2018 ("न.व.2008-09) आअसं. 1558/मुं/2018 ("न.व.2009-10) आअसं. 1564/मुं/2018 ("न.व.2010-11) Dy.Commissioner Of Income-Tax, Central Circle 1(4), 902, 9Th Floor, Pratishtha Bhavan, Old Cgo Bldg.(Annexe), : अपीलाथ"/ Appellant M.K.Road, Mumbai 400 020 बनाम/ Vs. M/S. Ultratech Cement Ltd., Ahura Centre, B-Wing,Mahakali Caves Road, Andheri (East), Mumbai 400 093 Pan: Aaacl6442L : ""थ"/ Respondent

For Appellant: Shri Nitesh JoshiFor Respondent: Shri A. Mohan
Section 132Section 139Section 143(3)Section 153ASection 153C

…ave been made in assessment proceedings under section 153C of the Act. In support of his contentions the ld.Authorized Representative of the assessee placed reliance on the decision of CIT vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. reported as 374 ITR 645(Bom). The ld. Authorized Representative for the assessee pointed that the facts in all the three impugned assessment years are identical. The assessment under section 153C in all the three impugned assessment years were made consequent to search operation in the case of M/s. Aditya Birla Management Corporation Pvt.Ltd. on 16/10/2013. 3. On the o…

JCIT Cen Cir 1(4), Mumbai vs. Ultratech Cement Ltd, Mumbai

ITA 1560/MUM/2018[2008-09]Status: DisposedITAT Mumbai08 Feb 2021AY 2008-09

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahman. आअसं. 1560/मुं/2018 ("न.व.2008-09) आअसं. 1558/मुं/2018 ("न.व.2009-10) आअसं. 1564/मुं/2018 ("न.व.2010-11) Dy.Commissioner Of Income-Tax, Central Circle 1(4), 902, 9Th Floor, Pratishtha Bhavan, Old Cgo Bldg.(Annexe), : अपीलाथ"/ Appellant M.K.Road, Mumbai 400 020 बनाम/ Vs. M/S. Ultratech Cement Ltd., Ahura Centre, B-Wing,Mahakali Caves Road, Andheri (East), Mumbai 400 093 Pan: Aaacl6442L : ""थ"/ Respondent

For Appellant: Shri Nitesh JoshiFor Respondent: Shri A. Mohan
Section 132Section 139Section 143(3)Section 153ASection 153C

…ave been made in assessment proceedings under section 153C of the Act. In support of his contentions the ld.Authorized Representative of the assessee placed reliance on the decision of CIT vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. reported as 374 ITR 645(Bom). The ld. Authorized Representative for the assessee pointed that the facts in all the three impugned assessment years are identical. The assessment under section 153C in all the three impugned assessment years were made consequent to search operation in the case of M/s. Aditya Birla Management Corporation Pvt.Ltd. on 16/10/2013. 3. On the o…

Swati Capital Private Limited, Mumbai vs. DCIT Central Cirle 5(1), Mumbai

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

ITA 2567/MUM/2018[2010-11]Status: DisposedITAT Mumbai13 Jan 2021AY 2010-11

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2010-11 M/S. Swati Capital Pvt. Dcit, Central Circle 5(1), Ltd., 19Th Floor, Bungalow No.37, Air India Building, Yashodham Complex, Vs. Nariman Point, Film City Road, Mumbai - 400021 Goregaon (East), Mumbai – 400 063 Pan: Aaacs6768C (Appellant) (Respondent) Present For: Assessee By : Shri Ritu Kamal, A.R. Revenue By : Shri Manoj Mishra, D.R. Date Of Hearing : 14.12.2020 Date Of Pronouncement : 13.01.2021 O R D E R

For Appellant: Shri Ritu Kamal, A.RFor Respondent: Shri Manoj Mishra, D.R
Section 143(3)Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Swati Capital Pvt. DCIT, Central Circle 5(1), Ltd., 19th Floor, Bungalow No.37, Air India Building, Yashodham Complex, Vs. Nariman Point, Film City Road, Mumbai - 400021 Goregaon (East), Mumbai – 400 063 PAN: AAACS6768C (Appellant) (Respondent) Present for: Assessee by : Shri Ritu Kamal, A.R. Revenue by : Shri Manoj Mishra, D.R. Date of Hearing : 14.12.2020 Date of Pronouncement : 13.01.2021 O R D E R Per Rajesh Kumar, Accountant Member:…

Dinesh Salecha, Mumbai vs. DCIT -CC- 8(3), Mumbai

In the result appeals by the assessee stand partly allowed

ITA 5165/MUM/2018[2008-09]Status: DisposedITAT Mumbai01 Jan 2021AY 2008-09

Bench: Shri Shamim Yahya & Shri Ram Lal Negi

For Appellant: Shri Shashi TulsiyanFor Respondent: Dr. Deepkant Prasad
Section 13Section 132Section 132(4)Section 143(3)Section 153ASection 154ASection 234BSection 68

…iminating material found in the course of search and therefore as per the principal laid down by Honourable Bombay 6 Shri Dinesh Salecha High court in the case of Continental Warehousing Corporation (NahavaSeva) LTD. And All Cargo Global Logistic LTD. (2015) 374 ITR 645 and reaffirmed in the recent judgment CIT-20 vs Dee pak Kumar Agarwal flA NO, 1709 of 2014 dated 11 September 2017 no addition could be made for items for which there is not incriminating material." 7. In his appellate order learned CIT(A) once again elaborately referred to the modus operandi of the various persons said to be entry operators.…

Dy CIT CC 2 (2), Mumbai vs. Smt. Kalpana Mukesh Ruia, Mumbai

The appeal stands dismissed

ITA 6962/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Dec 2020AY 2012-13
Section 143(1)Section 143(3)Section 153ASection 68

…he previous year relevant to this assessment year-NIL. 2. The learned Commissioner of Income Tax (Appeals) further erred in not following the judgement of Hon'ble Bombay High Court in the case of CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd., 374 ITR 645, to hold that in the absence of any incriminating material found during search in unabated assessment, no addition can be made while passing order under section 153A read with section 143(3)- NIL 3. The learned Commissioner of Income Tax (Appeals) further erred in holding that there is no category of non-abated assessments as per the statue and t…

Kalpna Mukesh Ruia, Mumbai vs. DCIT CC 2 (2), Mumbai

The appeal stands dismissed

ITA 6519/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Dec 2020AY 2012-13
Section 143(1)Section 143(3)Section 153ASection 68

…he previous year relevant to this assessment year-NIL. 2. The learned Commissioner of Income Tax (Appeals) further erred in not following the judgement of Hon'ble Bombay High Court in the case of CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd., 374 ITR 645, to hold that in the absence of any incriminating material found during search in unabated assessment, no addition can be made while passing order under section 153A read with section 143(3)- NIL 3. The learned Commissioner of Income Tax (Appeals) further erred in holding that there is no category of non-abated assessments as per the statue and t…

The Deputy Commissioner of Income Tax, Central Circle-1, Gutnur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 207/VIZ/2020[2016-17]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2016-17

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…re of an unabated assessment The scope of additions that can be legally made in an unabated assessment has become the subject matter before the judicial forums, In this respect, the decisions in the cases of CT Vs Continental Ware Housing Corporation Limited (374 ITR 645 (Bombay) and the decision of the Delhi High Court in the case of CIT (Central) Vs. Kabul Chawla (2015) 61 Taxman 412 are referred to wherein it was held that in cases of unabated assessments, the assessment u/s 153A shall be made only on the basis of 44 I.T.A. No.202/Viz/2020 to 207/Viz/2020, A.Y.2011-12 to 2016-17 Sri Arunachalam Manickavel inc…

The Deputy Commissioner of Income Tax, Central Circle-1, Gutnur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 206/VIZ/2020[2015-16]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2015-16

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…re of an unabated assessment The scope of additions that can be legally made in an unabated assessment has become the subject matter before the judicial forums, In this respect, the decisions in the cases of CT Vs Continental Ware Housing Corporation Limited (374 ITR 645 (Bombay) and the decision of the Delhi High Court in the case of CIT (Central) Vs. Kabul Chawla (2015) 61 Taxman 412 are referred to wherein it was held that in cases of unabated assessments, the assessment u/s 153A shall be made only on the basis of 44 I.T.A. No.202/Viz/2020 to 207/Viz/2020, A.Y.2011-12 to 2016-17 Sri Arunachalam Manickavel inc…

The Deputy Commissioner of Income Tax, Central Circle-1, Guntur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 205/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2014-15

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…re of an unabated assessment The scope of additions that can be legally made in an unabated assessment has become the subject matter before the judicial forums, In this respect, the decisions in the cases of CT Vs Continental Ware Housing Corporation Limited (374 ITR 645 (Bombay) and the decision of the Delhi High Court in the case of CIT (Central) Vs. Kabul Chawla (2015) 61 Taxman 412 are referred to wherein it was held that in cases of unabated assessments, the assessment u/s 153A shall be made only on the basis of 44 I.T.A. No.202/Viz/2020 to 207/Viz/2020, A.Y.2011-12 to 2016-17 Sri Arunachalam Manickavel inc…

The Deputy Commissioner of Income Tax, Central Circle-1, Gutnur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 204/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2013-14

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…re of an unabated assessment The scope of additions that can be legally made in an unabated assessment has become the subject matter before the judicial forums, In this respect, the decisions in the cases of CT Vs Continental Ware Housing Corporation Limited (374 ITR 645 (Bombay) and the decision of the Delhi High Court in the case of CIT (Central) Vs. Kabul Chawla (2015) 61 Taxman 412 are referred to wherein it was held that in cases of unabated assessments, the assessment u/s 153A shall be made only on the basis of 44 I.T.A. No.202/Viz/2020 to 207/Viz/2020, A.Y.2011-12 to 2016-17 Sri Arunachalam Manickavel inc…

The Deputy Commissioner of Income Tax, Central Circle-1, Gutnur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 203/VIZ/2020[2012-13]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2012-13

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…re of an unabated assessment The scope of additions that can be legally made in an unabated assessment has become the subject matter before the judicial forums, In this respect, the decisions in the cases of CT Vs Continental Ware Housing Corporation Limited (374 ITR 645 (Bombay) and the decision of the Delhi High Court in the case of CIT (Central) Vs. Kabul Chawla (2015) 61 Taxman 412 are referred to wherein it was held that in cases of unabated assessments, the assessment u/s 153A shall be made only on the basis of 44 I.T.A. No.202/Viz/2020 to 207/Viz/2020, A.Y.2011-12 to 2016-17 Sri Arunachalam Manickavel inc…

The Deputy Commissioner of Income Tax, Central Circle-1, Guntur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 202/VIZ/2020[2011-12]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2011-12

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…re of an unabated assessment The scope of additions that can be legally made in an unabated assessment has become the subject matter before the judicial forums, In this respect, the decisions in the cases of CT Vs Continental Ware Housing Corporation Limited (374 ITR 645 (Bombay) and the decision of the Delhi High Court in the case of CIT (Central) Vs. Kabul Chawla (2015) 61 Taxman 412 are referred to wherein it was held that in cases of unabated assessments, the assessment u/s 153A shall be made only on the basis of 44 I.T.A. No.202/Viz/2020 to 207/Viz/2020, A.Y.2011-12 to 2016-17 Sri Arunachalam Manickavel inc…

M/S. Sir Pratap Heritage Hotels Pvt. Ltd., Madhya Pradesh vs. ACIT, Central Circle-1, Jodhpur

The appeal stands allowed for statistical purposes

ITA 494/JODH/2017[2014-15]Status: DisposedITAT Jodhpur21 Dec 2020AY 2014-15

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.488 To 494/Jodh/2017 ("नधा"रणवष" / Assessment Years: 2008-09 To 2014-15) Sir Pratap Heritage Hotels Pvt.Ltd. Acit– Central Circle-1 बनाम/ 1, Amarkantak Road Jodhpur Dhanpuri, Shahdol Rajasthan Vs. Madhya Pradesh-484 114. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aajcs-4923-L (अपीलाथ"/Appellant) (""यथ" / Respondent) :

For Appellant: Ms. Raksha Birla (CA) & ShriFor Respondent: Shri K.C. Badhok- Ld. CIT- DR
Section 143(2)Section 153A

…the additions were not based on any incriminating material unearthed during the course of search proceedings. Reliance was placed, inter-alia, on the decision of Hon’ble Bombay High Court in CIT V/s Continental Warehousing Corporation (Nhava Sheva) Ltd. 2015 374 ITR 645 as well as Gurinder Singh Bawa 2016 386 ITR 418 and the decision of 5 Sir Pratap Heritage Hotels Private Limited. Assessment Years: 2008-09 to 2014-15 Hon’ble Delhi High Court in CIT V/s Kabul Chawla 61 Taxmann.com 412. The Ld. CIT(A), noticing the provisions of Sec.153A, opined that Ld.AO was duty bound to assess or reassess the total income of…

M/S. Sir Pratap Heritage Hotels Pvt. Ltd., Madhya Pradesh vs. ACIT, Central Circle-1, Jodhpur

The appeal stands allowed for statistical purposes

ITA 488/JODH/2017[2008-09]Status: DisposedITAT Jodhpur21 Dec 2020AY 2008-09

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.488 To 494/Jodh/2017 ("नधा"रणवष" / Assessment Years: 2008-09 To 2014-15) Sir Pratap Heritage Hotels Pvt.Ltd. Acit– Central Circle-1 बनाम/ 1, Amarkantak Road Jodhpur Dhanpuri, Shahdol Rajasthan Vs. Madhya Pradesh-484 114. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aajcs-4923-L (अपीलाथ"/Appellant) (""यथ" / Respondent) :

For Appellant: Ms. Raksha Birla (CA) & ShriFor Respondent: Shri K.C. Badhok- Ld. CIT- DR
Section 143(2)Section 153A

…the additions were not based on any incriminating material unearthed during the course of search proceedings. Reliance was placed, inter-alia, on the decision of Hon’ble Bombay High Court in CIT V/s Continental Warehousing Corporation (Nhava Sheva) Ltd. 2015 374 ITR 645 as well as Gurinder Singh Bawa 2016 386 ITR 418 and the decision of 5 Sir Pratap Heritage Hotels Private Limited. Assessment Years: 2008-09 to 2014-15 Hon’ble Delhi High Court in CIT V/s Kabul Chawla 61 Taxmann.com 412. The Ld. CIT(A), noticing the provisions of Sec.153A, opined that Ld.AO was duty bound to assess or reassess the total income of…