CIT v. D.D.Gears Limited

25 Taxmann.com 562High Court2012#4393 most cited

What is CIT v. D.D.Gears Limited authority for?

When making additions based on seized documents, the Assessing Officer must consider both income and expenditure reflected in the material, not selectively pick parts.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v. D.D. Gears Limited · section 132(4A) · seized material · income and expenditure · read as a whole · evidentiary value · dumb documents · on money · search and seizure

Also reported as

211 Taxmann 8

Sections most often in play

Section 143(2)Section 132(4A)Section 139(1)Section 142(1)Section 147Section 148Section 4Section 132

Issues it is cited on

section 256(1)section 256rule of consistencysection 132(4a)section 65bapplication of incomeon money receiptsection 65section 131(1a)dumb documentson-moneyfirst appeal

Judgments citing CIT v. D.D.Gears Limited

DCIT-CC-4(2), Mumbai vs. Rubberwala Housing and Infrastructure Limited, Mumbai

In the result, all the appeals of the assessee stands allowed and

ITA 3508/MUM/2023[2015-16]Status: DisposedITAT Mumbai07 Jun 2024AY 2015-16

Bench: Shri Br Baskaran, Am & Shri Aby T Varkey, Jm आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3432/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2021-22) Rubberwala Housing & Infrastructure Ltd. Ground Floor, Rubberwala House, Dr. A Nair Road, Agripada, Mumbai-400011. बनाम / Vs. Dcit, Central Circle-4(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 3508/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3505/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3504/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3549/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3503/Mum/2023

For Appellant: Shri Mani Jain FCAFor Respondent: Smt Sanyogita Nagpal
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T VARKEY, JM आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2020-21) & आ…

Rubberwala Housing and Infrastructure Limited, Mumbai vs. DCIT CC-4(2), Mumbai

In the result, all the appeals of the assessee stands allowed and

ITA 3448/MUM/2023[2015-16]Status: DisposedITAT Mumbai07 Jun 2024AY 2015-16

Bench: Shri Br Baskaran, Am & Shri Aby T Varkey, Jm आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3432/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2021-22) Rubberwala Housing & Infrastructure Ltd. Ground Floor, Rubberwala House, Dr. A Nair Road, Agripada, Mumbai-400011. बनाम / Vs. Dcit, Central Circle-4(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 3508/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3505/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3504/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3549/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3503/Mum/2023 2

For Appellant: Shri Mani Jain FCAFor Respondent: Smt Sanyogita Nagpa
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T VARKEY, JM आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2020-21) & आ…

Pernod Ricard India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the recalled matter of the appeal in ITA No

ITA 914/DEL/2015[2011-12]Status: DisposedITAT Delhi10 Jul 2019AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 144C(13)Section 194HSection 40

…e authorities. They had not reported any discrepancy in the production or sale of the products for the period under consideration or any of the earlier years. h) Reliance was placed on judgment of Hon'ble Delhi High Court (HC) in case of CIT vs D.D Gears Ltd. 25 Taxmann.com 562 wherein HC accepted the submissions of assessee that its products are excisable and the excise authorities were present in the premises to monitor the production and dispatches from the bonded section. They had not reported any discrepancy in the production or sale of the products for the period under consideration or any of the earlier ye…

Pernod Ricard India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the recalled matter of the appeal in ITA No

ITA 912/DEL/2015[2009-10]Status: DisposedITAT Delhi10 Jul 2019AY 2009-10

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 144C(13)Section 194HSection 40

…e authorities. They had not reported any discrepancy in the production or sale of the products for the period under consideration or any of the earlier years. h) Reliance was placed on judgment of Hon'ble Delhi High Court (HC) in case of CIT vs D.D Gears Ltd. 25 Taxmann.com 562 wherein HC accepted the submissions of assessee that its products are excisable and the excise authorities were present in the premises to monitor the production and dispatches from the bonded section. They had not reported any discrepancy in the production or sale of the products for the period under consideration or any of the earlier ye…

Pernod Ricard India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the recalled matter of the appeal in ITA No

ITA 911/DEL/2015[2008-09]Status: DisposedITAT Delhi10 Jul 2019AY 2008-09

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 144C(13)Section 194HSection 40

…e authorities. They had not reported any discrepancy in the production or sale of the products for the period under consideration or any of the earlier years. h) Reliance was placed on judgment of Hon'ble Delhi High Court (HC) in case of CIT vs D.D Gears Ltd. 25 Taxmann.com 562 wherein HC accepted the submissions of assessee that its products are excisable and the excise authorities were present in the premises to monitor the production and dispatches from the bonded section. They had not reported any discrepancy in the production or sale of the products for the period under consideration or any of the earlier ye…

DCIT, New Delhi vs. M/S. Gupta & Co. Pvt. Ltd., New Delhi

In the result, both the Revenue’s Appeals stand dismissed and both the Assessee’s Cross Objections stand partly allowed in the aforesaid manner

ITA 730/DEL/2016[2009-10]Status: DisposedITAT Delhi14 Feb 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Arvind Kumar, AdvFor Respondent: Smt. Sulekha Verma, CIT(DR)
Section 143(3)Section 153ASection 245C(3)Section 245D(4)Section 254Section 254C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "F”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 729 & 730/DEL/2016 A.Yrs. 2008-09 & 2009-10 DCIT, Central Circle-18, VS. M/s Gupta & Co. Pvt. Ltd. NEW DELHI 68, Scindia House, ROOM NO. 102, ARA Centre, Connaught Place, New Delhi-1 E-2, Jhandewalan Extn., (PAN AAACG1978N) New Delhi (APPELLANT) (RESPONDENT) AND CROSS OBJECTION NOS. 150 & 151/DEL/2016 (IN ITA Nos. 729 & 730/DEL/2016) A.Yrs. 2008-09 & 2009-10 M/s Gupta & Co. Pvt. Ltd. VS. DCIT, Central Circle-18, 68, Scindia House, NEW DELHI Connaught Place…

DCIT, New Delhi vs. M/S. Gupta & Co. Pvt. Ltd., New Delhi

In the result, both the Revenue’s Appeals stand dismissed and both the Assessee’s Cross Objections stand partly allowed in the aforesaid manner

ITA 729/DEL/2016[2008-09]Status: DisposedITAT Delhi14 Feb 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Arvind Kumar, AdvFor Respondent: Smt. Sulekha Verma, CIT(DR)
Section 143(3)Section 153ASection 245C(3)Section 245D(4)Section 254Section 254C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "F”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 729 & 730/DEL/2016 A.Yrs. 2008-09 & 2009-10 DCIT, Central Circle-18, VS. M/s Gupta & Co. Pvt. Ltd. NEW DELHI 68, Scindia House, ROOM NO. 102, ARA Centre, Connaught Place, New Delhi-1 E-2, Jhandewalan Extn., (PAN AAACG1978N) New Delhi (APPELLANT) (RESPONDENT) AND CROSS OBJECTION NOS. 150 & 151/DEL/2016 (IN ITA Nos. 729 & 730/DEL/2016) A.Yrs. 2008-09 & 2009-10 M/s Gupta & Co. Pvt. Ltd. VS. DCIT, Central Circle-18, 68, Scindia House, NEW DELHI Connaught Place…