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 367,194 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.

Raju J Soomaney, Mumbai vs. DCIT Cen Cir 40, Mumbai

In the result, the appeals of assessee in ITA Nos

ITA 3741/MUM/2011[2004-05]Status: DisposedITAT Mumbai07 Aug 2018AY 2004-05

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 347/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2002-03) Aayakr Apila Sam./ Ita No. 4211/Mum/2011 (Inaqa-Arna Baya- / Assessment Year 2002-03) Aayakr Apila Sam./ Ita No. 3739/Mum/2011 (Inaqa-Arna Baya- / Assessment Year 2001-02) Aayakr Apila Sam./ Ita No. 3740/Mum/2011 (Inaqa-Arna Baya- / Assessment Year 2003-04) Aayakr Apila Sam./ Ita No. 3741/Mum/2011 (Inaqa-Arna Baya- / Assessment Year 2004-05) Aayakr Apila Sam./ Ita No. 3742/Mum/2011 (Inaqa-Arna Baya- / Assessment Year 2005-06) Aayakr Apila Sam./ Ita No. 3743/Mum/2011 (Inaqa-Arna Baya- / Assessment Year 2006-07) Shri Raju J Soomaney The Asst. Commissioner Of 103/104, Cliff Tower, Income Tax Lokhandwala, 3Rd Cross Lane, Dy. Commissioner Of Vs. Andheri (West), Income Tax, Central Circle- Mumbai- 400053 40, Mumbai (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) स्थायी लेखा िं./Pan No. Aanps0787M

For Appellant: Shri Dharan Gandhi, ARFor Respondent: Shri R. Manjunatha Swamy, CIT-
Section 132Section 139(1)Section 143(3)Section 153ASection 263

…ssment has been unabated and no proceedings whatsoever was pending before the AO for this assessment year. The learned Counsel for the assessee relied on the decision of Hon’ble Bombay High Court in the case of CIT vs. Continental Warehouse Corporation (2015) 374 ITR 645 (Bombay) for this proposition. When these facts were confronted to the learned Sr. Departmental Representative, Shri Manjunatha Swamy, he only relied on the assessment order and the order of CIT(A) but could not point out what was the incriminating material found during the course of search and which is used for making addition. 6. In view of th…

Raju J Soomaney, Mumbai vs. DCIT Cen Cir 40, Mumbai

In the result, the appeals of assessee in ITA Nos

ITA 3740/MUM/2011[2003-04]Status: DisposedITAT Mumbai07 Aug 2018AY 2003-04

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 347/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2002-03) Aayakr Apila Sam./ Ita No. 4211/Mum/2011 (Inaqa-Arna Baya- / Assessment Year 2002-03) Aayakr Apila Sam./ Ita No. 3739/Mum/2011 (Inaqa-Arna Baya- / Assessment Year 2001-02) Aayakr Apila Sam./ Ita No. 3740/Mum/2011 (Inaqa-Arna Baya- / Assessment Year 2003-04) Aayakr Apila Sam./ Ita No. 3741/Mum/2011 (Inaqa-Arna Baya- / Assessment Year 2004-05) Aayakr Apila Sam./ Ita No. 3742/Mum/2011 (Inaqa-Arna Baya- / Assessment Year 2005-06) Aayakr Apila Sam./ Ita No. 3743/Mum/2011 (Inaqa-Arna Baya- / Assessment Year 2006-07) Shri Raju J Soomaney The Asst. Commissioner Of 103/104, Cliff Tower, Income Tax Lokhandwala, 3Rd Cross Lane, Dy. Commissioner Of Vs. Andheri (West), Income Tax, Central Circle- Mumbai- 400053 40, Mumbai (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) स्थायी लेखा िं./Pan No. Aanps0787M

For Appellant: Shri Dharan Gandhi, ARFor Respondent: Shri R. Manjunatha Swamy, CIT-
Section 132Section 139(1)Section 143(3)Section 153ASection 263

…ssment has been unabated and no proceedings whatsoever was pending before the AO for this assessment year. The learned Counsel for the assessee relied on the decision of Hon’ble Bombay High Court in the case of CIT vs. Continental Warehouse Corporation (2015) 374 ITR 645 (Bombay) for this proposition. When these facts were confronted to the learned Sr. Departmental Representative, Shri Manjunatha Swamy, he only relied on the assessment order and the order of CIT(A) but could not point out what was the incriminating material found during the course of search and which is used for making addition. 6. In view of th…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4635/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…TR 573 and catena of other judgments of the Hon’ble Delhi High Court. In support he relied upon following judgments: - 1. Decision of Hon'ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation, All Cargo Global Logistics Ltd. [2015] 374 ITR 645 (Bom) 2. Decision of Hon'ble Delhi High Court in the case of Commissioner of Income Tax vs. Kabul Chawla dated 28.08.2015 380 ITR 573 (Del) 3. Decision of Rajasthan High Court in the case of Jai Steel (India), Jodhpur vs. ACIT (2013) 259 CTR 281, 219 Taxman 223 (Raj) 4. Decision of Hon'ble Delhi High Court in the case of Principal Commissioner O…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4634/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Jul 2018AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…TR 573 and catena of other judgments of the Hon’ble Delhi High Court. In support he relied upon following judgments: - 1. Decision of Hon'ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation, All Cargo Global Logistics Ltd. [2015] 374 ITR 645 (Bom) 2. Decision of Hon'ble Delhi High Court in the case of Commissioner of Income Tax vs. Kabul Chawla dated 28.08.2015 380 ITR 573 (Del) 3. Decision of Rajasthan High Court in the case of Jai Steel (India), Jodhpur vs. ACIT (2013) 259 CTR 281, 219 Taxman 223 (Raj) 4. Decision of Hon'ble Delhi High Court in the case of Principal Commissioner O…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4633/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Jul 2018AY 2009-10

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…TR 573 and catena of other judgments of the Hon’ble Delhi High Court. In support he relied upon following judgments: - 1. Decision of Hon'ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation, All Cargo Global Logistics Ltd. [2015] 374 ITR 645 (Bom) 2. Decision of Hon'ble Delhi High Court in the case of Commissioner of Income Tax vs. Kabul Chawla dated 28.08.2015 380 ITR 573 (Del) 3. Decision of Rajasthan High Court in the case of Jai Steel (India), Jodhpur vs. ACIT (2013) 259 CTR 281, 219 Taxman 223 (Raj) 4. Decision of Hon'ble Delhi High Court in the case of Principal Commissioner O…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4632/DEL/2014[2008-09]Status: DisposedITAT Delhi31 Jul 2018AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…TR 573 and catena of other judgments of the Hon’ble Delhi High Court. In support he relied upon following judgments: - 1. Decision of Hon'ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation, All Cargo Global Logistics Ltd. [2015] 374 ITR 645 (Bom) 2. Decision of Hon'ble Delhi High Court in the case of Commissioner of Income Tax vs. Kabul Chawla dated 28.08.2015 380 ITR 573 (Del) 3. Decision of Rajasthan High Court in the case of Jai Steel (India), Jodhpur vs. ACIT (2013) 259 CTR 281, 219 Taxman 223 (Raj) 4. Decision of Hon'ble Delhi High Court in the case of Principal Commissioner O…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4631/DEL/2014[2007-08]Status: DisposedITAT Delhi31 Jul 2018AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…TR 573 and catena of other judgments of the Hon’ble Delhi High Court. In support he relied upon following judgments: - 1. Decision of Hon'ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation, All Cargo Global Logistics Ltd. [2015] 374 ITR 645 (Bom) 2. Decision of Hon'ble Delhi High Court in the case of Commissioner of Income Tax vs. Kabul Chawla dated 28.08.2015 380 ITR 573 (Del) 3. Decision of Rajasthan High Court in the case of Jai Steel (India), Jodhpur vs. ACIT (2013) 259 CTR 281, 219 Taxman 223 (Raj) 4. Decision of Hon'ble Delhi High Court in the case of Principal Commissioner O…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4630/DEL/2014[2006-07]Status: DisposedITAT Delhi31 Jul 2018AY 2006-07

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…TR 573 and catena of other judgments of the Hon’ble Delhi High Court. In support he relied upon following judgments: - 1. Decision of Hon'ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation, All Cargo Global Logistics Ltd. [2015] 374 ITR 645 (Bom) 2. Decision of Hon'ble Delhi High Court in the case of Commissioner of Income Tax vs. Kabul Chawla dated 28.08.2015 380 ITR 573 (Del) 3. Decision of Rajasthan High Court in the case of Jai Steel (India), Jodhpur vs. ACIT (2013) 259 CTR 281, 219 Taxman 223 (Raj) 4. Decision of Hon'ble Delhi High Court in the case of Principal Commissioner O…

M/S. Meroform (India) Pvt. Ltd., Uttar Pradesh vs. DCIT, New Delhi

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4494/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…TR 573 and catena of other judgments of the Hon’ble Delhi High Court. In support he relied upon following judgments: - 1. Decision of Hon'ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation, All Cargo Global Logistics Ltd. [2015] 374 ITR 645 (Bom) 2. Decision of Hon'ble Delhi High Court in the case of Commissioner of Income Tax vs. Kabul Chawla dated 28.08.2015 380 ITR 573 (Del) 3. Decision of Rajasthan High Court in the case of Jai Steel (India), Jodhpur vs. ACIT (2013) 259 CTR 281, 219 Taxman 223 (Raj) 4. Decision of Hon'ble Delhi High Court in the case of Principal Commissioner O…

Sh. Sanjeev Bharadwaj, Ludhiana vs. ACIT, Ludhiana

In the result, all the three appeals of the assessees are

ITA 485/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh11 Jul 2018AY 2006-07

Bench: Shri Sanjay Garg & Ms.Annapurna Gupta

For Appellant: Shri Tej Mohan Singh, Proxy CounselFor Respondent: Shri Surinder Meena, JCIT
Section 132(1)Section 139Section 143(3)Section 153CSection 250

…el) 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.), decision of Hon'ble Calcutta High Court in the case of PCIT Vs Salasor Stock AYs: 2003-04, 2005-06 & 2006-07 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 dated 25.5.2017 wherein the Hon'ble…

Sh. Sanjeev Bharadwaj, Ludhiana vs. ACIT, Ludhiana

In the result, all the three appeals of the assessees are

ITA 483/CHANDI/2014[2003-04]Status: DisposedITAT Chandigarh11 Jul 2018AY 2003-04

Bench: Shri Sanjay Garg & Ms.Annapurna Gupta

For Appellant: Shri Tej Mohan Singh, Proxy CounselFor Respondent: Shri Surinder Meena, JCIT
Section 132(1)Section 139Section 143(3)Section 153CSection 250

…el) 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.), decision of Hon'ble Calcutta High Court in the case of PCIT Vs Salasor Stock AYs: 2003-04, 2005-06 & 2006-07 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 dated 25.5.2017 wherein the Hon'ble…

Asst CIT Cen Cir 2(4), Mumbai vs. Ajit Chimanlal Shah, Mumbai

In the result, appeal of the Revenue for Assessment Year 2004-05 is dismissed as above

ITA 1333/MUM/2016[2008-09]Status: DisposedITAT Mumbai29 Jun 2018AY 2008-09

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: None
Section 143(3)Section 153ASection 153A(1)Section 80D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA NOS. 1329 TO 1333/MUM/2016 : A.Ys : 2006-07, 2005-06, 2004-05, 2007-08 & 2008-09 ACIT, Central Circle-2(4), Vs. Ajit Chimanlal Shah Mumbai (Appellant) 26/A, New Surya Kiran Co-op. Housing Society, Huges Road, Mumbai (Respondent) PAN : AAFPS1984E Appellant by : Shri R.P. Meena Respondent by : None Date of Hearing : 06/06/2018 Date of Pronouncement : 29/06/2018 O R D E R PER G.S. PANNU, AM : The captioned are bunch of five appeals by the Revenue pertaining to the…

Asst CIT Cen Cir 2(4), Mumbai vs. Ajit Chimanlal Shah, Mumbai

In the result, appeal of the Revenue for Assessment Year 2004-05 is dismissed as above

ITA 1332/MUM/2016[2007-08]Status: DisposedITAT Mumbai29 Jun 2018AY 2007-08

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: None
Section 143(3)Section 153ASection 153A(1)Section 80D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA NOS. 1329 TO 1333/MUM/2016 : A.Ys : 2006-07, 2005-06, 2004-05, 2007-08 & 2008-09 ACIT, Central Circle-2(4), Vs. Ajit Chimanlal Shah Mumbai (Appellant) 26/A, New Surya Kiran Co-op. Housing Society, Huges Road, Mumbai (Respondent) PAN : AAFPS1984E Appellant by : Shri R.P. Meena Respondent by : None Date of Hearing : 06/06/2018 Date of Pronouncement : 29/06/2018 O R D E R PER G.S. PANNU, AM : The captioned are bunch of five appeals by the Revenue pertaining to the…

Asst CIT Cen Cir 2(4), Mumbai vs. Ajit Chimanlal Shah, Mumbai

In the result, appeal of the Revenue for Assessment Year 2004-05 is dismissed as above

ITA 1331/MUM/2016[2004-05]Status: DisposedITAT Mumbai29 Jun 2018AY 2004-05

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: None
Section 143(3)Section 153ASection 153A(1)Section 80D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA NOS. 1329 TO 1333/MUM/2016 : A.Ys : 2006-07, 2005-06, 2004-05, 2007-08 & 2008-09 ACIT, Central Circle-2(4), Vs. Ajit Chimanlal Shah Mumbai (Appellant) 26/A, New Surya Kiran Co-op. Housing Society, Huges Road, Mumbai (Respondent) PAN : AAFPS1984E Appellant by : Shri R.P. Meena Respondent by : None Date of Hearing : 06/06/2018 Date of Pronouncement : 29/06/2018 O R D E R PER G.S. PANNU, AM : The captioned are bunch of five appeals by the Revenue pertaining to the…

Asst CIT Cen Cir 2(4), Mumbai vs. Ajit Chimanlal Shah, Mumbai

In the result, appeal of the Revenue for Assessment Year 2004-05 is dismissed as above

ITA 1330/MUM/2016[2005-06]Status: DisposedITAT Mumbai29 Jun 2018AY 2005-06

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: None
Section 143(3)Section 153ASection 153A(1)Section 80D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA NOS. 1329 TO 1333/MUM/2016 : A.Ys : 2006-07, 2005-06, 2004-05, 2007-08 & 2008-09 ACIT, Central Circle-2(4), Vs. Ajit Chimanlal Shah Mumbai (Appellant) 26/A, New Surya Kiran Co-op. Housing Society, Huges Road, Mumbai (Respondent) PAN : AAFPS1984E Appellant by : Shri R.P. Meena Respondent by : None Date of Hearing : 06/06/2018 Date of Pronouncement : 29/06/2018 O R D E R PER G.S. PANNU, AM : The captioned are bunch of five appeals by the Revenue pertaining to the…

Asst CIT Cen Cir 2(4), Mumbai vs. Ajit Chimanlal Shah, Mumbai

In the result, appeal of the Revenue for Assessment Year 2004-05 is dismissed as above

ITA 1329/MUM/2016[2006-07]Status: DisposedITAT Mumbai29 Jun 2018AY 2006-07

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: None
Section 143(3)Section 153ASection 153A(1)Section 80D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA NOS. 1329 TO 1333/MUM/2016 : A.Ys : 2006-07, 2005-06, 2004-05, 2007-08 & 2008-09 ACIT, Central Circle-2(4), Vs. Ajit Chimanlal Shah Mumbai (Appellant) 26/A, New Surya Kiran Co-op. Housing Society, Huges Road, Mumbai (Respondent) PAN : AAFPS1984E Appellant by : Shri R.P. Meena Respondent by : None Date of Hearing : 06/06/2018 Date of Pronouncement : 29/06/2018 O R D E R PER G.S. PANNU, AM : The captioned are bunch of five appeals by the Revenue pertaining to the…

Shankarlal P. Mali, Mumbai vs. Asst CIT (OSD-I) Cir 7CIT (OSD I) Cir 7, Mumbai

In the result, all the seven appeals of the assessee are partly allowed for statistical purposes as directed above

ITA 5786/MUM/2015[2007-08]Status: DisposedITAT Mumbai22 Jun 2018AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: Jay Kumar, CIT(DR)For Respondent: Girish Dave, A.R
Section 132Section 143(3)Section 153A

…& loss account, wherein these gifts were ITA Nos.5785&5786/M/2015 disclosed. According to the Ld. Counsel, this issue is covered by the decision of Hon’ble Bombay High Court in the case of CIT Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bom) wherein it is held that whatever is considered in the original assessment proceedings and that has not abated, the addition cannot be repeated while framing search assessment under section 153A of the Act in case there is no seized material. In the present case before us also, there is no seized material as conceded by revenue before us. Ac…

Shankarlal P. Mali, Mumbai vs. Asst CIT (OSD-I) Cir 7CIT (OSD I) Cir 7, Mumbai

In the result, all the seven appeals of the assessee are partly allowed for statistical purposes as directed above

ITA 5785/MUM/2015[2006-07]Status: DisposedITAT Mumbai22 Jun 2018AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: Jay Kumar, CIT(DR)For Respondent: Girish Dave, A.R
Section 132Section 143(3)Section 153A

…& loss account, wherein these gifts were ITA Nos.5785&5786/M/2015 disclosed. According to the Ld. Counsel, this issue is covered by the decision of Hon’ble Bombay High Court in the case of CIT Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bom) wherein it is held that whatever is considered in the original assessment proceedings and that has not abated, the addition cannot be repeated while framing search assessment under section 153A of the Act in case there is no seized material. In the present case before us also, there is no seized material as conceded by revenue before us. Ac…

Shankarlal P. Mali, Mumbai vs. Asst CIT (OSD I) Cen RG 7, Mumbai

In the result, all the seven appeals of the assessee are partly allowed for statistical purposes as directed above

ITA 1729/MUM/2013[2005-06]Status: DisposedITAT Mumbai22 Jun 2018AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: Jay Kumar, CIT(DR)For Respondent: Girish Dave, A.R
Section 132Section 143(3)Section 153A

…& loss account, wherein these gifts were ITA Nos.5785&5786/M/2015 disclosed. According to the Ld. Counsel, this issue is covered by the decision of Hon’ble Bombay High Court in the case of CIT Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bom) wherein it is held that whatever is considered in the original assessment proceedings and that has not abated, the addition cannot be repeated while framing search assessment under section 153A of the Act in case there is no seized material. In the present case before us also, there is no seized material as conceded by revenue before us. Ac…

Shankarlal P. Mali, Mumbai vs. Asst CIT (OSD I) Cen RG 7, Mumbai

In the result, all the seven appeals of the assessee are partly allowed for statistical purposes as directed above

ITA 1728/MUM/2013[2004-05]Status: DisposedITAT Mumbai22 Jun 2018AY 2004-05

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: Jay Kumar, CIT(DR)For Respondent: Girish Dave, A.R
Section 132Section 143(3)Section 153A

…& loss account, wherein these gifts were ITA Nos.5785&5786/M/2015 disclosed. According to the Ld. Counsel, this issue is covered by the decision of Hon’ble Bombay High Court in the case of CIT Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bom) wherein it is held that whatever is considered in the original assessment proceedings and that has not abated, the addition cannot be repeated while framing search assessment under section 153A of the Act in case there is no seized material. In the present case before us also, there is no seized material as conceded by revenue before us. Ac…