CIT v. Deepak Kumar Agarwal

398 ITR 586High Court2017#936 most cited

What is CIT v. Deepak Kumar Agarwal authority for?

In assessments made under Section 153A following a search, no additions can be sustained unless incriminating material is found during the search proceedings. Additions cannot be based on material gathered post-search or information not related to the search.

114

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Deepak Kumar Agarwal · Section 153A · Section 132 · incriminating material · search assessment · no addition without incriminating material · abatement of assessment · undisclosed income · post-search material · unexplained money · Bombay High Court

Also reported as

86 Taxmann.com 3

Sections most often in play

Section 153ASection 115BBESection 132(4)Section 143(3)Section 132Section 148Section 69ASection 147

Issues it is cited on

section 127(2)abatement of assessmentsection 153(c)third party informationsection 131(1)section 153(a)section 140surrender of incomesummons under section 131paper companysection 158bdsection 156

Judgments citing CIT v. Deepak Kumar Agarwal

Indu Bala Porwal, Udaipur vs. Deputy Commissioner of Income Tax, Centre Circle-1, Udaipur

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

ITA 173/JODH/2023[2014-15]Status: DisposedITAT Jodhpur18 Jun 2025AY 2014-15

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 153Section 153ASection 250

…ial precedents:- 24 Indu Bala Porwal, Udaipur PCIT, CENTRAL IT, NEW DELHI V. MEETA GUTGUTIA [2018] 96 TAXMANN.COM 468 (SC) PCIT, DELHI 2 V. BLUEBIRD SOFTWARE P. LTD. [2020] 119 TAXMANN.COM 348 (SC) COMMISSIONER OF INCOME-TAX-20 V. DEEPAK KUMAR AGARWAL [2017] 398 ITR 586 (BOMBAY-HC) Jai Steel (India) Vs Astt Commissioner of Income Tax (2013) 259 CTR (Raj) 281. M/s Jadau Jewellers & Manufacturers Pvt. Ltd., B-1, Trimurti Circle, Govind Marg, Jaipur in ITA No. 686/JP/2014 dated 14.12.2015 ALL CARGO GLOBAL LOGISTICS LTD. V. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-44 [2012] 18 ITR(T) 106 (MUMBAI) (SB) PRINC…

Ajay Bakliwal, Kota vs. ACIT, Central Circle, Kota

In the result, the appeal of the assessee is allowed

ITA 1279/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Apr 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 132(1)Section 139Section 143(3)Section 153ASection 154Section 270A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1279/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Ajay Bakliwal ACIT, Vs. C 6 Vallabh Bari, Vallabh Bari, Central Circle, Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABZPB 7775 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rajendra Sisodia, Adv. jktLo dh vksj ls@ Revenue by : Mrs. Ani…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 59/NAG/2022[2017-18]Status: DisposedITAT Nagpur25 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.55/Nag./2022 (Assessment Year…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 58/NAG/2022[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain Appellant 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Respondent Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain Appellant 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Respondent Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur ITA no.55/Nag./2022 (Assessment Year…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 57/NAG/2022[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010–11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.55/Nag./2022 (Assessment Year : 2…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 56/NAG/2022[2013-14]Status: DisposedITAT Nagpur25 Feb 2025AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.55/Nag./2022 (Assessment Year : 2…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 55/NAG/2022[2012-13]Status: DisposedITAT Nagpur25 Feb 2025AY 2012-13
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.55/Nag./2022 (Assessment Year : 2…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 54/NAG/2022[2011-12]Status: DisposedITAT Nagpur25 Feb 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G Appellant v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Respondent ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G Appellant v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Respondent ITA no.55/Nag./2022 (Assessment Year…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 53/NAG/2022[2010-11]Status: DisposedITAT Nagpur25 Feb 2025AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G Appellant v/s Respondent Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G Appellant v/s Respondent Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur ITA no.55/Nag./2022 (Assessment Year : 2…

DCIT-CC-7(3), Mumbai vs. M/S Lotus Buildspace LLP, Mumbai

In the result, all the appeals filed by the revenue are dismissed and the cross objections filed by the assessee are allowed

ITA 1484/MUM/2019[2013-14]Status: DisposedITAT Mumbai14 Feb 2025AY 2013-14

Bench: SHRI B.R. BASKARAN (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Respondent: Dr. K.R. Subhash (CIT-DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 153A(1)(a)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORESHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. C.O. No. A.Y. Appellant /Cross Respondent Objector 1484/M/2019 - 2013-14 D.C.I.T.-CC-7(3) M/s Lotus Buildspace Mumbai LLP, Room No.655, 6th 419, Laxmi Plaza, Floor, Aayakar Laxmi Industrial Bhavan, M.K. Road, Estate, New Link Mumbai Road, Andheri, Mumbai-400 053 PAN : AAEFL2464P - 43/Mum/2021 -do- M/s Lotus D.C.I.T.-CC-7(3) Buildspace LLP, Mumbai 1482/M/2019 - 2012-13 D.C.I.T.-CC-7(3) M/s Lotus Engicon Mumbai Pvt Ltd PAN : AABCL4505H - 109/Mum/2021 -d…

DCIT-CC-7(3), Mumbai vs. M/S Lotus Engicon Pvt. Ltd., Mumbai

In the result, all the appeals filed by the revenue are dismissed and the cross objections filed by the assessee are allowed

ITA 1482/MUM/2019[2012-13]Status: DisposedITAT Mumbai14 Feb 2025AY 2012-13

Bench: SHRI B.R. BASKARAN (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Respondent: Dr. K.R. Subhash (CIT-DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 153A(1)(a)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORESHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. C.O. No. A.Y. Appellant /Cross Respondent Objector 1484/M/2019 - 2013-14 D.C.I.T.-CC-7(3) M/s Lotus Buildspace Mumbai LLP, Room No.655, 6th 419, Laxmi Plaza, Floor, Aayakar Laxmi Industrial Bhavan, M.K. Road, Estate, New Link Mumbai Road, Andheri, Mumbai-400 053 PAN : AAEFL2464P - 43/Mum/2021 -do- M/s Lotus D.C.I.T.-CC-7(3) Buildspace LLP, Mumbai 1482/M/2019 - 2012-13 D.C.I.T.-CC-7(3) M/s Lotus Engicon Mumbai Pvt Ltd PAN : AABCL4505H - 109/Mum/2021 -d…

Fazle Raoof Sheikh, Bhilwara vs. DCIT, Ajmer

44. As a result, appeals-ITA

ITA 380/JPR/2024[2017-18]Status: DisposedITAT Jaipur25 Oct 2024AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Sunil Porwal, C.A. ( Through V.C.)For Respondent: Mrs. Alka Gautam (CIT)
Section 132Section 143(2)Section 144Section 153Section 153ASection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-BENCH” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o aJhujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM& SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 379 to 381/JPR/2024 fu/kZkj.ko"kZ@Assessment Year : 2016-17 to 2018-19 cuke Fazle Raoof Sheikh The DCIT, A-5-AA, Solanki Takiz Road, Sashtri Vs. Ajmer. Nagar, Bhilwara. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEGPR7486D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Sunil Porwal, C.A. ( Through V.C.)…

Fazle Raoof Sheikh, Bhilwara vs. DCIT, Ajmer

44. As a result, appeals-ITA

ITA 379/JPR/2024[2016-17]Status: DisposedITAT Jaipur25 Oct 2024AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Sunil Porwal, C.A. ( Through V.C.)For Respondent: Mrs. Alka Gautam (CIT)
Section 132Section 143(2)Section 144Section 153Section 153ASection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-BENCH” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o aJhujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM& SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 379 to 381/JPR/2024 fu/kZkj.ko"kZ@Assessment Year : 2016-17 to 2018-19 cuke Fazle Raoof Sheikh The DCIT, A-5-AA, Solanki Takiz Road, Sashtri Vs. Ajmer. Nagar, Bhilwara. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEGPR7486D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Sunil Porwal, C.A. ( Through V.C.)…

Income Tax Officer W 1, Hassan vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1166/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…Court of Gujarath has relied on the following decisions wherein similar ratio has been laid down. i) Pr. CIT V. Desai Construction (P) Ltd (2016) 387 ITR 552/(2017) 81 Taxmann.com 271 (Guj) ii) CIT V. Deepak Kumar Agarwal (2017) 86 Taxmann.com 3/251 Taxman 22/398 ITR 586 (Bom) iii) CIT V. Gurinder Singh Bawa (2016) 386 ITR 483/(2017) 79 Taxmann.com 398 (Bom) iv) CIT V. Kabul Chawla (2016) 380 ITR 573/234 Taxmann 300/61 Taxmann.com 412. 8. We also rely on the decision of Hon’ble High Court of Delhi in the case of Pr.CIT V. Dharmpal Premchand Ltd (2018) 408 ITR 170 (Delhi), wherein it is held that, in the absence o…

Income Tax Officer, W-1, Vijayanagar vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1165/BANG/2023[2015-16]Status: DisposedITAT Bangalore10 Jun 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…Court of Gujarath has relied on the following decisions wherein similar ratio has been laid down. i) Pr. CIT V. Desai Construction (P) Ltd (2016) 387 ITR 552/(2017) 81 Taxmann.com 271 (Guj) ii) CIT V. Deepak Kumar Agarwal (2017) 86 Taxmann.com 3/251 Taxman 22/398 ITR 586 (Bom) iii) CIT V. Gurinder Singh Bawa (2016) 386 ITR 483/(2017) 79 Taxmann.com 398 (Bom) iv) CIT V. Kabul Chawla (2016) 380 ITR 573/234 Taxmann 300/61 Taxmann.com 412. 8. We also rely on the decision of Hon’ble High Court of Delhi in the case of Pr.CIT V. Dharmpal Premchand Ltd (2018) 408 ITR 170 (Delhi), wherein it is held that, in the absence o…

Income Tax Officer Ward-1 Hassan, Hassan vs. Ramachandra Setty and Songs, Hassan

In the result, appeal of the assessee in ITA

ITA 1164/BANG/2023[2014-15]Status: DisposedITAT Bangalore10 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…Court of Gujarath has relied on the following decisions wherein similar ratio has been laid down. i) Pr. CIT V. Desai Construction (P) Ltd (2016) 387 ITR 552/(2017) 81 Taxmann.com 271 (Guj) ii) CIT V. Deepak Kumar Agarwal (2017) 86 Taxmann.com 3/251 Taxman 22/398 ITR 586 (Bom) iii) CIT V. Gurinder Singh Bawa (2016) 386 ITR 483/(2017) 79 Taxmann.com 398 (Bom) iv) CIT V. Kabul Chawla (2016) 380 ITR 573/234 Taxmann 300/61 Taxmann.com 412. 8. We also rely on the decision of Hon’ble High Court of Delhi in the case of Pr.CIT V. Dharmpal Premchand Ltd (2018) 408 ITR 170 (Delhi), wherein it is held that, in the absence o…

Income Tax Officer, W-1, Hassan vs. Ramachandra Setty & Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1163/BANG/2023[2013-14]Status: DisposedITAT Bangalore10 Jun 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…Court of Gujarath has relied on the following decisions wherein similar ratio has been laid down. i) Pr. CIT V. Desai Construction (P) Ltd (2016) 387 ITR 552/(2017) 81 Taxmann.com 271 (Guj) ii) CIT V. Deepak Kumar Agarwal (2017) 86 Taxmann.com 3/251 Taxman 22/398 ITR 586 (Bom) iii) CIT V. Gurinder Singh Bawa (2016) 386 ITR 483/(2017) 79 Taxmann.com 398 (Bom) iv) CIT V. Kabul Chawla (2016) 380 ITR 573/234 Taxmann 300/61 Taxmann.com 412. 8. We also rely on the decision of Hon’ble High Court of Delhi in the case of Pr.CIT V. Dharmpal Premchand Ltd (2018) 408 ITR 170 (Delhi), wherein it is held that, in the absence o…

M/S. S. Ramashandra Setty & Sons, Hassan vs. Income Tax Officer, Ward-1, Hassan

In the result, appeal of the assessee in ITA

ITA 1156/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…Court of Gujarath has relied on the following decisions wherein similar ratio has been laid down. i) Pr. CIT V. Desai Construction (P) Ltd (2016) 387 ITR 552/(2017) 81 Taxmann.com 271 (Guj) ii) CIT V. Deepak Kumar Agarwal (2017) 86 Taxmann.com 3/251 Taxman 22/398 ITR 586 (Bom) iii) CIT V. Gurinder Singh Bawa (2016) 386 ITR 483/(2017) 79 Taxmann.com 398 (Bom) iv) CIT V. Kabul Chawla (2016) 380 ITR 573/234 Taxmann 300/61 Taxmann.com 412. 8. We also rely on the decision of Hon’ble High Court of Delhi in the case of Pr.CIT V. Dharmpal Premchand Ltd (2018) 408 ITR 170 (Delhi), wherein it is held that, in the absence o…

DCIT, CC-2(2), Mumbai vs. M/S. Esskay Niryat Corporation Pvt. Ltd., Kutch

In the result, the appeals filed by the revenue stands dismissed

ITA 1909/MUM/2023[2020-21]Status: DisposedITAT Mumbai06 Mar 2024AY 2020-21

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकरअपीलसं/I.T.A. No. 1905 To 1910/Mum/2023 (निर्धारणवर्ा / Assessment Years: 2016-17 To 2021-22) बिधम / Dcit, Central Circle – 2(2) M/S Esskay Niryat Corp Old Cgo Bldg, 806, 8Th Pvt Ltd., Vs. Floor, Mk Road, Mumbai – Unit No. 101, 201 & 106, 400020. 206 Yamuna Sdf Complex, Phase Ii, Kasez Ghandhidham, Kutch, Gujrat – 370230 स्थधयीलेखधसं/.जीआइआरसं/.Pan/Gir No. : Aaffe2263G (अपीलार्थी (प्रत्यर्थी / Appellant) .. / Respondent) Assessee By: Shri Rajiv Khandelwal A/W Shri Gagan Khandelwal Revenue By: Shri Biswanath Das, Cit –Dr & Shri P.D. Chougule सुनवाईकीतारीख / Date Of Hearing: 07/02/2024 घोषणाकीतारीख /Date Of Pronouncement: 06/03/2024

For Appellant: Shri Rajiv Khandelwal a/w Shri GaganFor Respondent: Shri Biswanath Das, CIT –DR &
Section 10ASection 132Section 142(1)Section 143(3)Section 153A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM & SHRI ABY T. VARKEY, JM आयकरअपीलसं/I.T.A. No. 1905 to 1910/Mum/2023 (निर्धारणवर्ा / Assessment Years: 2016-17 to 2021-22) बिधम / DCIT, Central circle – 2(2) M/s Esskay Niryat Corp Old CGO Bldg, 806, 8th Pvt Ltd., Vs. Floor, MK Road, Mumbai – Unit No. 101, 201 & 106, 400020. 206 Yamuna SDF Complex, Phase II, Kasez Ghandhidham, Kutch, Gujrat – 370230 स्थधयीलेखधसं/.जीआइआरसं/.PAN/GIR No. : AAFFE2263G (अपीलार्थी (प्रत्यर्थी / Appellant) .. / Respondent) Assessee by: Shri Rajiv Khandelwal a/w Shri Gagan Khandelwal Revenue by: Shri B…

DCIT, CC-2(2), Mumbai vs. M/S. Esskay Niryat Corporation Pvt. Ltd., Kutch

ITA 1906/MUM/2023[2017-18]Status: DisposedITAT Mumbai06 Mar 2024AY 2017-18
For Appellant: Shri Rajiv Khandelwal a/w Shri GaganFor Respondent: Shri Biswanath Das, CIT –DR &
Section 10ASection 132Section 142(1)Section 143(3)Section 153A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM & SHRI ABY T. VARKEY, JM आयकर अपीलसं/I.T.A. No. 1905 to 1910/Mum/2023 (निर्धारणवर्ष / Assessment Years: 2016-17 to 2021-22) DCIT, Central circle – 2(2) Vs. M/s Esskay Niryat Corp Pvt Ltd., Old CGO Bldg, 806, 8th Unit No. 101, 201 & 106, Floor, MK Road, Mumbai — 206 Yamuna SDF 400020. Complex, Phase II, Kasez Ghandhidham, Kutch, Gujrat - 370230 स्थायीलेखासं/ . जीआइआरसं/ . PAN/GIR No. : AAFFE2263G (अपीलार्थी/ Appellant) (प्रत्यर्थी / Respondent) Assessee by: Shri Rajiv Khandelwal a/w Shri Gagan Khandelwal Revenue by: Shri Biswanath…