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 367,368 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.

Agson Global Pvt. Ltd, Delhi vs. ACIT CC-28, New Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3742/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Oct 2019AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…ion statement placed at page number 171 – 175 of the paper book 1 of the assessee. To support its contention he further relied upon the decision of the honourable Bombay High Court in CIT vs. Continental warehousing Corp Ltd and All Cargo Global Logistics Ltd 374 ITR 645 (2015) (BOM). He further relied upon the decision of the honourable jurisdictional High Court in CIT (C) vs Kabul Chawla (Delhi) (2015) 61 taxmann.com 412 and specifically at para number 37 and 38 of that order which held that assessment has to be made u/s 153A only on the basis of incriminating material and in the absence of any incriminating ma…

Agson Global Pvt. Ltd, Delhi vs. ACIT CC-28, New Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3741/DEL/2019[2012-13]Status: DisposedITAT Delhi31 Oct 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…ion statement placed at page number 171 – 175 of the paper book 1 of the assessee. To support its contention he further relied upon the decision of the honourable Bombay High Court in CIT vs. Continental warehousing Corp Ltd and All Cargo Global Logistics Ltd 374 ITR 645 (2015) (BOM). He further relied upon the decision of the honourable jurisdictional High Court in CIT (C) vs Kabul Chawla (Delhi) (2015) 61 taxmann.com 412 and specifically at para number 37 and 38 of that order which held that assessment has to be made u/s 153A only on the basis of incriminating material and in the absence of any incriminating ma…

ACIT, Central Circle- 28, New Delhi vs. Agson Global Pvt. Ltd., Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5268/DEL/2019[2016-17]Status: DisposedITAT Delhi31 Oct 2019AY 2016-17

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…ion statement placed at page number 171 – 175 of the paper book 1 of the assessee. To support its contention he further relied upon the decision of the honourable Bombay High Court in CIT vs. Continental warehousing Corp Ltd and All Cargo Global Logistics Ltd 374 ITR 645 (2015) (BOM). He further relied upon the decision of the honourable jurisdictional High Court in CIT (C) vs Kabul Chawla (Delhi) (2015) 61 taxmann.com 412 and specifically at para number 37 and 38 of that order which held that assessment has to be made u/s 153A only on the basis of incriminating material and in the absence of any incriminating ma…

ACIT, Central Circle- 28, New Delhi vs. Agson Global Pvt. Ltd., Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5267/DEL/2019[2015-16]Status: DisposedITAT Delhi31 Oct 2019AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…ion statement placed at page number 171 – 175 of the paper book 1 of the assessee. To support its contention he further relied upon the decision of the honourable Bombay High Court in CIT vs. Continental warehousing Corp Ltd and All Cargo Global Logistics Ltd 374 ITR 645 (2015) (BOM). He further relied upon the decision of the honourable jurisdictional High Court in CIT (C) vs Kabul Chawla (Delhi) (2015) 61 taxmann.com 412 and specifically at para number 37 and 38 of that order which held that assessment has to be made u/s 153A only on the basis of incriminating material and in the absence of any incriminating ma…

ACIT, Central Circle- 28, New Delhi vs. Agson Global Pvt. Ltd., Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5266/DEL/2019[2014-15]Status: DisposedITAT Delhi31 Oct 2019AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…ion statement placed at page number 171 – 175 of the paper book 1 of the assessee. To support its contention he further relied upon the decision of the honourable Bombay High Court in CIT vs. Continental warehousing Corp Ltd and All Cargo Global Logistics Ltd 374 ITR 645 (2015) (BOM). He further relied upon the decision of the honourable jurisdictional High Court in CIT (C) vs Kabul Chawla (Delhi) (2015) 61 taxmann.com 412 and specifically at para number 37 and 38 of that order which held that assessment has to be made u/s 153A only on the basis of incriminating material and in the absence of any incriminating ma…

ACIT, Central Circle- 28, New Delhi vs. Agson Global Pvt. Ltd., Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5265/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Oct 2019AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…ion statement placed at page number 171 – 175 of the paper book 1 of the assessee. To support its contention he further relied upon the decision of the honourable Bombay High Court in CIT vs. Continental warehousing Corp Ltd and All Cargo Global Logistics Ltd 374 ITR 645 (2015) (BOM). He further relied upon the decision of the honourable jurisdictional High Court in CIT (C) vs Kabul Chawla (Delhi) (2015) 61 taxmann.com 412 and specifically at para number 37 and 38 of that order which held that assessment has to be made u/s 153A only on the basis of incriminating material and in the absence of any incriminating ma…

ACIT, Central Circle- 28, New Delhi vs. Agson Global Pvt. Ltd., Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5264/DEL/2019[2012-13]Status: DisposedITAT Delhi31 Oct 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…ion statement placed at page number 171 – 175 of the paper book 1 of the assessee. To support its contention he further relied upon the decision of the honourable Bombay High Court in CIT vs. Continental warehousing Corp Ltd and All Cargo Global Logistics Ltd 374 ITR 645 (2015) (BOM). He further relied upon the decision of the honourable jurisdictional High Court in CIT (C) vs Kabul Chawla (Delhi) (2015) 61 taxmann.com 412 and specifically at para number 37 and 38 of that order which held that assessment has to be made u/s 153A only on the basis of incriminating material and in the absence of any incriminating ma…

Agson Global Pvt. Ltd, Delhi vs. ACIT CC-28, New Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3746/DEL/2019[2017-18]Status: DisposedITAT Delhi31 Oct 2019AY 2017-18

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…ion statement placed at page number 171 – 175 of the paper book 1 of the assessee. To support its contention he further relied upon the decision of the honourable Bombay High Court in CIT vs. Continental warehousing Corp Ltd and All Cargo Global Logistics Ltd 374 ITR 645 (2015) (BOM). He further relied upon the decision of the honourable jurisdictional High Court in CIT (C) vs Kabul Chawla (Delhi) (2015) 61 taxmann.com 412 and specifically at para number 37 and 38 of that order which held that assessment has to be made u/s 153A only on the basis of incriminating material and in the absence of any incriminating ma…

Agson Global Pvt. Ltd, Delhi vs. ACIT Central Circle-28, New Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3745/DEL/2019[2016-17]Status: DisposedITAT Delhi31 Oct 2019AY 2016-17

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…ion statement placed at page number 171 – 175 of the paper book 1 of the assessee. To support its contention he further relied upon the decision of the honourable Bombay High Court in CIT vs. Continental warehousing Corp Ltd and All Cargo Global Logistics Ltd 374 ITR 645 (2015) (BOM). He further relied upon the decision of the honourable jurisdictional High Court in CIT (C) vs Kabul Chawla (Delhi) (2015) 61 taxmann.com 412 and specifically at para number 37 and 38 of that order which held that assessment has to be made u/s 153A only on the basis of incriminating material and in the absence of any incriminating ma…

Agson Global Pvt. Ltd, Delhi vs. ACIT CC-28, New Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3744/DEL/2019[2015-16]Status: DisposedITAT Delhi31 Oct 2019AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…ion statement placed at page number 171 – 175 of the paper book 1 of the assessee. To support its contention he further relied upon the decision of the honourable Bombay High Court in CIT vs. Continental warehousing Corp Ltd and All Cargo Global Logistics Ltd 374 ITR 645 (2015) (BOM). He further relied upon the decision of the honourable jurisdictional High Court in CIT (C) vs Kabul Chawla (Delhi) (2015) 61 taxmann.com 412 and specifically at para number 37 and 38 of that order which held that assessment has to be made u/s 153A only on the basis of incriminating material and in the absence of any incriminating ma…

Sh. Krishan Kumar Goyal, Chandigarh vs. DCIT, CC-1, Chandigarh

In the result, both the appeals of the assessee stand allowed

ITA 456/CHANDI/2019[2007-08]Status: DisposedITAT Chandigarh30 Oct 2019AY 2007-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 226/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 456/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Nikhil Goyal, AdvocateFor Respondent: Sh. Gulshan Raj, CIT DR
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…Del) followed by the Hon'ble Gujrat High Court in the case of PCIT Vs RSA Digi Prints 2017 (9) TMI 530. Reliance in this respect can also be placed upon decision of Hon'ble Bombay High Court in the case of CIT Vs Continental Warehousing Corporation (2015) 374 ITR 645 (Bom.), ITA Nos. 226 & 456-Chd-2019 M/s Krishan Kumar Goyal, Chandigarh 11 decision of Hon'ble Calcutta High Court in the case of PCIT Vs Salasor Stock Broking Ltd. 2016 (8) TMI 1131 and decision of Hon'ble Delhi High Court in the case of ‘Principal CIT Vs. Meeta Gutgutia Prop M/s Ferns ‘N’ Petals”, ITA 306/2017 and others decided vide order…

Sh. Krishan Kumar Goyal, Chandigarh vs. DCIT, CC-1, Chandigarh

In the result, both the appeals of the assessee stand allowed

ITA 226/CHANDI/2019[2007-08]Status: DisposedITAT Chandigarh30 Oct 2019AY 2007-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 226/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 456/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Nikhil Goyal, AdvocateFor Respondent: Sh. Gulshan Raj, CIT DR
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…Del) followed by the Hon'ble Gujrat High Court in the case of PCIT Vs RSA Digi Prints 2017 (9) TMI 530. Reliance in this respect can also be placed upon decision of Hon'ble Bombay High Court in the case of CIT Vs Continental Warehousing Corporation (2015) 374 ITR 645 (Bom.), ITA Nos. 226 & 456-Chd-2019 M/s Krishan Kumar Goyal, Chandigarh 11 decision of Hon'ble Calcutta High Court in the case of PCIT Vs Salasor Stock Broking Ltd. 2016 (8) TMI 1131 and decision of Hon'ble Delhi High Court in the case of ‘Principal CIT Vs. Meeta Gutgutia Prop M/s Ferns ‘N’ Petals”, ITA 306/2017 and others decided vide order…

Vijayrattan Balkrishan Mittal, Mumbai vs. DCIT, CC- 8 (1), Mumbai

ITA 3429/MUM/2019[2012-13]Status: DisposedITAT Mumbai01 Oct 2019AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am आयकर अपील िं/ Ita No. 3429/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2012-13) आयकर अपील िं/ Ita No. 3428/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2013-14) आयकर अपील िं/ Ita No. 3427/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2014-15) Shri Vijayrattan Balkrishan Mittal A-403, Meghdoot Apt., Raheja Township, ……………. Appellant Malad East, Mumbai-400 097 / अपीलाथी स्थायी लेखा िं /Pan – Akapm9809R V/S Dy. Commissioner Of Income Tax …………….Respondent Central Circle-8(1), 6Th Floor, Room No. 679 / प्रत्यथााी Aayakar Bhavan, M.K. Road, Mumbai-400 020 आयकर अपील िं/ Ita No. 3311/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2012-13) आयकर अपील िं/ Ita No. 3312/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2013-14) आयकर अपील िं/ Ita No. 3313/Mum/2019

Section 143(3)Section 153ASection 68Section 69C

…course of search qua these assessor’s on 03.12.2015. According to the learned Counsel, this issue is squarely covered by the decision of Hon’ble Bombay High Court in the case of continental CIT vs Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bom) The learned Counsel for the assessee stated that this is common issue in all these 9 appeals. For the sake of brevity and better understanding ,the issue raised in the case of Mahendra B Mittal in ITA No. 3264/Mum/2019 for AY 2012-13 taking this as lead case so far as this issue is concerned reads as under: - “1. The Commissioner of Income…

Vijayrattan Balkrishan Mittal, Mumbai vs. DCIT, CC- 8 (1), Mumbai

ITA 3428/MUM/2019[2013-14]Status: DisposedITAT Mumbai01 Oct 2019AY 2013-14

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am आयकर अपील िं/ Ita No. 3429/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2012-13) आयकर अपील िं/ Ita No. 3428/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2013-14) आयकर अपील िं/ Ita No. 3427/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2014-15) Shri Vijayrattan Balkrishan Mittal A-403, Meghdoot Apt., Raheja Township, ……………. Appellant Malad East, Mumbai-400 097 / अपीलाथी स्थायी लेखा िं /Pan – Akapm9809R V/S Dy. Commissioner Of Income Tax …………….Respondent Central Circle-8(1), 6Th Floor, Room No. 679 / प्रत्यथााी Aayakar Bhavan, M.K. Road, Mumbai-400 020 आयकर अपील िं/ Ita No. 3311/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2012-13) आयकर अपील िं/ Ita No. 3312/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2013-14) आयकर अपील िं/ Ita No. 3313/Mum/2019

Section 143(3)Section 153ASection 68Section 69C

…course of search qua these assessor’s on 03.12.2015. According to the learned Counsel, this issue is squarely covered by the decision of Hon’ble Bombay High Court in the case of continental CIT vs Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bom) The learned Counsel for the assessee stated that this is common issue in all these 9 appeals. For the sake of brevity and better understanding ,the issue raised in the case of Mahendra B Mittal in ITA No. 3264/Mum/2019 for AY 2012-13 taking this as lead case so far as this issue is concerned reads as under: - “1. The Commissioner of Income…

Vijayrattan Balkrishan Mittal, Mumbai vs. DCIT, CC- 8 (1), Mumbai

ITA 3427/MUM/2019[2014-15]Status: DisposedITAT Mumbai01 Oct 2019AY 2014-15

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am आयकर अपील िं/ Ita No. 3429/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2012-13) आयकर अपील िं/ Ita No. 3428/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2013-14) आयकर अपील िं/ Ita No. 3427/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2014-15) Shri Vijayrattan Balkrishan Mittal A-403, Meghdoot Apt., Raheja Township, ……………. Appellant Malad East, Mumbai-400 097 / अपीलाथी स्थायी लेखा िं /Pan – Akapm9809R V/S Dy. Commissioner Of Income Tax …………….Respondent Central Circle-8(1), 6Th Floor, Room No. 679 / प्रत्यथााी Aayakar Bhavan, M.K. Road, Mumbai-400 020 आयकर अपील िं/ Ita No. 3311/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2012-13) आयकर अपील िं/ Ita No. 3312/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2013-14) आयकर अपील िं/ Ita No. 3313/Mum/2019

Section 143(3)Section 153ASection 68Section 69C

…course of search qua these assessor’s on 03.12.2015. According to the learned Counsel, this issue is squarely covered by the decision of Hon’ble Bombay High Court in the case of continental CIT vs Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bom) The learned Counsel for the assessee stated that this is common issue in all these 9 appeals. For the sake of brevity and better understanding ,the issue raised in the case of Mahendra B Mittal in ITA No. 3264/Mum/2019 for AY 2012-13 taking this as lead case so far as this issue is concerned reads as under: - “1. The Commissioner of Income…

Shri. Mahendra B Mittal HUF, Mumbai vs. Dy. CIT Central Circle-8(1), Mumbai

ITA 3426/MUM/2019[2013-14]Status: DisposedITAT Mumbai01 Oct 2019AY 2013-14

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am आयकर अपील िं/ Ita No. 3429/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2012-13) आयकर अपील िं/ Ita No. 3428/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2013-14) आयकर अपील िं/ Ita No. 3427/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2014-15) Shri Vijayrattan Balkrishan Mittal A-403, Meghdoot Apt., Raheja Township, ……………. Appellant Malad East, Mumbai-400 097 / अपीलाथी स्थायी लेखा िं /Pan – Akapm9809R V/S Dy. Commissioner Of Income Tax …………….Respondent Central Circle-8(1), 6Th Floor, Room No. 679 / प्रत्यथााी Aayakar Bhavan, M.K. Road, Mumbai-400 020 आयकर अपील िं/ Ita No. 3311/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2012-13) आयकर अपील िं/ Ita No. 3312/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2013-14) आयकर अपील िं/ Ita No. 3313/Mum/2019

Section 143(3)Section 153ASection 68Section 69C

…course of search qua these assessor’s on 03.12.2015. According to the learned Counsel, this issue is squarely covered by the decision of Hon’ble Bombay High Court in the case of continental CIT vs Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bom) The learned Counsel for the assessee stated that this is common issue in all these 9 appeals. For the sake of brevity and better understanding ,the issue raised in the case of Mahendra B Mittal in ITA No. 3264/Mum/2019 for AY 2012-13 taking this as lead case so far as this issue is concerned reads as under: - “1. The Commissioner of Income…

Pooja Mahendra Mittal, Mumbai vs. DCIT - CC - 8(1), Mumbai

ITA 3314/MUM/2019[2015-16]Status: DisposedITAT Mumbai01 Oct 2019AY 2015-16

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am आयकर अपील िं/ Ita No. 3429/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2012-13) आयकर अपील िं/ Ita No. 3428/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2013-14) आयकर अपील िं/ Ita No. 3427/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2014-15) Shri Vijayrattan Balkrishan Mittal A-403, Meghdoot Apt., Raheja Township, ……………. Appellant Malad East, Mumbai-400 097 / अपीलाथी स्थायी लेखा िं /Pan – Akapm9809R V/S Dy. Commissioner Of Income Tax …………….Respondent Central Circle-8(1), 6Th Floor, Room No. 679 / प्रत्यथााी Aayakar Bhavan, M.K. Road, Mumbai-400 020 आयकर अपील िं/ Ita No. 3311/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2012-13) आयकर अपील िं/ Ita No. 3312/Mum/2019 (यिर्ाारण बर्ा / Assessment Year 2013-14) आयकर अपील िं/ Ita No. 3313/Mum/2019

Section 143(3)Section 153ASection 68Section 69C

…course of search qua these assessor’s on 03.12.2015. According to the learned Counsel, this issue is squarely covered by the decision of Hon’ble Bombay High Court in the case of continental CIT vs Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bom) The learned Counsel for the assessee stated that this is common issue in all these 9 appeals. For the sake of brevity and better understanding ,the issue raised in the case of Mahendra B Mittal in ITA No. 3264/Mum/2019 for AY 2012-13 taking this as lead case so far as this issue is concerned reads as under: - “1. The Commissioner of Income…

Shri Rakesh Kumar Jain, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, both these appeals of the assessee are allowed

ITA 1032/JPR/2018[2011-12]Status: DisposedITAT Jaipur30 Sept 2019AY 2011-12
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)
Section 132Section 132(1)Section 143(3)Section 153A

…l found during the course of search or requisition of documents." 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 Rakesh Kumar Jain, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, both these appeals of the assessee are allowed

ITA 1031/JPR/2018[2010-11]Status: DisposedITAT Jaipur30 Sept 2019AY 2010-11
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)
Section 132Section 132(1)Section 143(3)Section 153A

…l found during the course of search or requisition of documents." 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 Yash Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, this appeal of the assessee is allowed

ITA 1034/JPR/2018[2010-11]Status: DisposedITAT Jaipur25 Sept 2019AY 2010-11
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)
Section 132Section 132(1)Section 139Section 143(3)Section 153A

…l found during the course of search or requisition of documents." 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…