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.

How many judgments cite CIT v. Deepak Kumar Agarwal?

114 judgments on BharatTax cite CIT v. Deepak Kumar Agarwal (398 ITR 586), spanning 2018 to 2025.

Which sections of the Income Tax Act does CIT v. Deepak Kumar Agarwal come up under?

It is most often cited in judgments turning on Section 153A, Section 115BBE, Section 132(4), Section 143(3), Section 132, Section 148.

CIT v. Deepak Kumar Agarwal (398 ITR 586)

ACIT, Jaipur vs. Ratan Kanwar Ratnawat, Jaipur

In the result, the appeals of the Revenue are dismissed and

ITA 323/JPR/2021[2013-14]Status: DisposedITAT Jaipur18 Oct 2022AY 2013-14

For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@

Section 143Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,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, AM vk;dj vihy la-@ITA. No. 30 & 31/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke The Asstt. Commissioner of Sh. Mahendra Singh Ratnawat Income-tax, Vs. 53, Golimar Garden, Sahkar Central Circle-2, Marg, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFBPR 0768 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 322 &…

ACIT, Jaipur vs. Ratan Kanwar Ratnawat, Jaipur

In the result, the appeals of the Revenue are dismissed and

ITA 322/JPR/2021[2012-13]Status: DisposedITAT Jaipur18 Oct 2022AY 2012-13

For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@

Section 143Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,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, AM vk;dj vihy la-@ITA. No. 30 & 31/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke The Asstt. Commissioner of Sh. Mahendra Singh Ratnawat Income-tax, Vs. 53, Golimar Garden, Sahkar Central Circle-2, Marg, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFBPR 0768 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 322 &…

S.Victor Arockiam, Ariyalur vs. DCIT Central Circle-1, Trichy

The appeal stand allowed in terms of our above order

ITA 348/CHNY/2020[2012-13]Status: DisposedITAT Chennai12 Oct 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Viswanathan (CA) – Ld. ARFor Respondent: Shri Guru Bashyam (CIT) –Ld. DR

Section 143(3)Section 153ASection 40A(3)

…see. This decision was followed in CIT V/s Gurinder Singh Bawa (79 taxmann.com 398 05/10/2015) which deal with a situation wherein the original return of income was processed u/s 143(1). Subsequently, Hon’ble Bombay High Court in CIT V/s Deepak Kumar Agarwal (398 ITR 586 11/09/2017) held as under:- 20. At the outset, and since heavy reliance is placed by the Revenue on the Supreme Court judgment in Rajesh Jhaveri Stock Brokers (P.) Ltd. (supra), it would be proper to note the facts in the same. 21. There, the Assistant Commissioner of Income Tax challenged the correctness of the decision rendered by a Division Be…

Deputy Commissioner of Income Tax, Central Circle-3, Jaipur vs. M/S N. M. Agrofood Products Pvt. Ltd., Sriganganagar

In the result the appeal of the revenue is dismissed

ITA 53/JPR/2022[2012-13]Status: DisposedITAT Jaipur24 Aug 2022AY 2012-13

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) a

Section 132Section 143(2)Section 143(3)Section 153ASection 68

…receding the assessment year relevant to the previous year which the search conducted or requisition is made, any addition or disallowance can made only on the basis of material collected during the search or requisition. CIT Deepak Kumar Agarwal Ors. (2017) 158 DTR 100/ 251 Taxman 22 (Bom.) (HC) No addition could have been made while completing assessment u/s 153A in the case of completed assessment if incriminating material recovered and no undisclosed income was determinable from material found as result search. Once there no incriminating material in support of the addition brought record by revenue, then no…

Agm Properties P.Ltd, New Delhi vs. ACIT, Central Circle-14, New Delhi

In the result, the appeal of the assessee is allowed

ITA 305/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Jul 2022AY 2013-14

Bench: Shri Anil Chaturvedi & Ms. Astha Chandraassessment Year: 2013-14

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Ishtiyanque Ahmed, CIT(DR)

Section 143(1)Section 143(2)Section 144Section 153A

…the hands of the person who had obtained the accommodation entry from the assessee. v) Reliance was placed on the following judgements:- (a) Meeta Gutgutia 395 ITR 526 (Del) (b) SKS Ispat and Power Ltd. 398 ITR 584 (Bom) (c) Deepak Kumar Agarwal and others 398 ITR 586 (Bom) (D) Best Infrastructure India Pvt. Ltd. 397 ITR 82 (Del) (e) Dipak Jashvantalal Panchal 397 ITR 153 (Guj) (f) Chintels India Ltd. 397 ITR 416 (Del) (g) Kabul Chawla 380 ITR 573 (Del) vi) There was no search in the case of the assessee and in the absence of search also there cannot be any 153A assessment. It assessment itself be quashed. 3.…

Shri Ajay Virendra Arora, Mumbai vs. DCIT CC-6(4), Mumbai

In the result, appeal filed by the assessee is partly allowed and appeal filed by the Revenue is dismissed

ITA 1706/MUM/2021[2016-17]Status: DisposedITAT Mumbai06 Jul 2022AY 2016-17

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bleshri Ajay Virender Arora V. Dcit – Central Circle – 6(4) S-14, 6Th Floor Room No. 1925, 19Th Floor Solitaire Corporate Park Air India Building, Nariman Guru Govindji Marg, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai-400093 Pan: Addpa6742R (Appellant) (Respondent) Acit – Central Circle – 6(4) V. Shri Ajay Virender Arora Room No. 1925, 19Th Floor S-14, 6Th Floor Air India Building, Nariman Solitaire Corporate Park Point, Mumbai – 400 021 Guru Govindji Marg, Chakala Andheri (E), Mumbai-400093 Pan: Addpa6742R (Appellant) (Respondent) Assessee By : Shri Jitendra Jain & Shri Ravikanth Pathak Department By : Smt. Shailja Rai

For Appellant: Shri Jitendra Jain &For Respondent: Smt. Shailja Rai

Section 127(2)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER Shri Ajay Virender Arora v. DCIT – Central Circle – 6(4) S-14, 6th Floor Room No. 1925, 19th Floor Solitaire Corporate Park Air India Building, Nariman Guru Govindji Marg, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai-400093 PAN: ADDPA6742R (Appellant) (Respondent) ACIT – Central Circle – 6(4) v. Shri Ajay Virender Arora Room No. 1925, 19th Floor S-14, 6th Floor Air India Building, Nariman Solitaire Corporate Park Point, Mumbai – 400 021 Guru…

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

The appeal stand partly allowed

ITA 27/CHNY/2012[2007-2008]Status: DisposedITAT Chennai08 Jun 2022AY 2007-2008

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan

Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…आयकर अपीलीय अिधकरण ’बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.21/Chny/2012 (िनधाCरण वषC / Assessment Years: 2001-02) & आयकर अपील सं./ ITA No.22/Chny/2012 (िनधाCरण वषC / Assessment Years: 2002-03) & आयकर अपील सं./ ITA No.23/Chny/2012 (िनधाCरण वषC / Assessment Years: 2003-04) & आयकर अपील सं./ ITA No.24/Chny/2012 (िनधाCरण वषC / Assessment Years: 2004-05) & आयकर अपील सं./ ITA No.25/Chny/2012 (…

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

The appeal stand partly allowed

ITA 26/CHNY/2012[2006-2007]Status: DisposedITAT Chennai08 Jun 2022AY 2006-2007

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan

Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…आयकर अपीलीय अिधकरण ’बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.21/Chny/2012 (िनधाCरण वषC / Assessment Years: 2001-02) & आयकर अपील सं./ ITA No.22/Chny/2012 (िनधाCरण वषC / Assessment Years: 2002-03) & आयकर अपील सं./ ITA No.23/Chny/2012 (िनधाCरण वषC / Assessment Years: 2003-04) & आयकर अपील सं./ ITA No.24/Chny/2012 (िनधाCरण वषC / Assessment Years: 2004-05) & आयकर अपील सं./ ITA No.25/Chny/2012 (…

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

The appeal stand partly allowed

ITA 25/CHNY/2012[2005-2006]Status: DisposedITAT Chennai08 Jun 2022AY 2005-2006

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan

Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…आयकर अपीलीय अिधकरण ’बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.21/Chny/2012 (िनधाCरण वषC / Assessment Years: 2001-02) & आयकर अपील सं./ ITA No.22/Chny/2012 (िनधाCरण वषC / Assessment Years: 2002-03) & आयकर अपील सं./ ITA No.23/Chny/2012 (िनधाCरण वषC / Assessment Years: 2003-04) & आयकर अपील सं./ ITA No.24/Chny/2012 (िनधाCरण वषC / Assessment Years: 2004-05) & आयकर अपील सं./ ITA No.25/Chny/2012 (…

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

The appeal stand partly allowed

ITA 24/CHNY/2012[2004-2005]Status: DisposedITAT Chennai08 Jun 2022AY 2004-2005

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan

Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…आयकर अपीलीय अिधकरण ’बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.21/Chny/2012 (िनधाCरण वषC / Assessment Years: 2001-02) & आयकर अपील सं./ ITA No.22/Chny/2012 (िनधाCरण वषC / Assessment Years: 2002-03) & आयकर अपील सं./ ITA No.23/Chny/2012 (िनधाCरण वषC / Assessment Years: 2003-04) & आयकर अपील सं./ ITA No.24/Chny/2012 (िनधाCरण वषC / Assessment Years: 2004-05) & आयकर अपील सं./ ITA No.25/Chny/2012 (…

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

The appeal stand partly allowed

ITA 23/CHNY/2012[2003-2004]Status: DisposedITAT Chennai08 Jun 2022AY 2003-2004

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan

Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…आयकर अपीलीय अिधकरण ’बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.21/Chny/2012 (िनधाCरण वषC / Assessment Years: 2001-02) & आयकर अपील सं./ ITA No.22/Chny/2012 (िनधाCरण वषC / Assessment Years: 2002-03) & आयकर अपील सं./ ITA No.23/Chny/2012 (िनधाCरण वषC / Assessment Years: 2003-04) & आयकर अपील सं./ ITA No.24/Chny/2012 (िनधाCरण वषC / Assessment Years: 2004-05) & आयकर अपील सं./ ITA No.25/Chny/2012 (…

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

The appeal stand partly allowed

ITA 22/CHNY/2012[2002-2003]Status: DisposedITAT Chennai08 Jun 2022AY 2002-2003

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan

Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…आयकर अपीलीय अिधकरण ’बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.21/Chny/2012 (िनधाCरण वषC / Assessment Years: 2001-02) & आयकर अपील सं./ ITA No.22/Chny/2012 (िनधाCरण वषC / Assessment Years: 2002-03) & आयकर अपील सं./ ITA No.23/Chny/2012 (िनधाCरण वषC / Assessment Years: 2003-04) & आयकर अपील सं./ ITA No.24/Chny/2012 (िनधाCरण वषC / Assessment Years: 2004-05) & आयकर अपील सं./ ITA No.25/Chny/2012 (…

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

The appeal stand partly allowed

ITA 21/CHNY/2012[2001-2002]Status: DisposedITAT Chennai08 Jun 2022AY 2001-2002

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan

Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…आयकर अपीलीय अिधकरण ’बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.21/Chny/2012 (िनधाCरण वषC / Assessment Years: 2001-02) & आयकर अपील सं./ ITA No.22/Chny/2012 (िनधाCरण वषC / Assessment Years: 2002-03) & आयकर अपील सं./ ITA No.23/Chny/2012 (िनधाCरण वषC / Assessment Years: 2003-04) & आयकर अपील सं./ ITA No.24/Chny/2012 (िनधाCरण वषC / Assessment Years: 2004-05) & आयकर अपील सं./ ITA No.25/Chny/2012 (…

DCIT, CC-5(4), Mumbai vs. Shri Rajenderkumar Miglani, Mumbai

In the result, the appeal filed by the revenue is hereby dismissed

ITA 2925/MUM/2019[2010-11]Status: DisposedITAT Mumbai25 Apr 2022AY 2010-11

Bench: Shri Amarjit Singh, Jm & S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No. 2925/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) Dcit, Central Circle-5(4) बिधम/ Rajindrakumar Miglani Room No.1927, 19Th Floor, Uttam House, 69, P „Dmello Vs. Air India Building, Nariman Road, Carnac Bunder, Point, Mumbai-400021. Mumbai-400009. & Cross Objection No.20/Mum/2021 आयकर अपील सं/ I.T.A. No. 2925/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) Rajindrakumar Miglani बिधम/ Dcit, Central Circle-5(4) Room No.1927, 19Th Floor, Uttam House, 69, P „Dmello Vs. Road, Carnac Bunder, Air India Building, Nariman Mumbai-400009. Point, Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpm7288D (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Sanjeev Kashyp (Dr) Assessee By: Shri K Shivaram & Rahul Hakani सुनवाई की तारीख / Date Of Hearing: 30/03/2022 घोषणा की तारीख /Date Of Pronouncement: 25/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As Assessee Have Filed The Above Mentioned Appeal As Well As Cross-Objection Against The Order Dated 25.02.2019 Passed By The Commissioner Of Income Tax (Appeals)-53, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2010-11. C.O. No.20/Mum2021 A.Y.2010-11

For Appellant: Shri K Shivaram & Rahul HakaniFor Respondent: Shri Sanjeev Kashyp (DR)

Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A

…in the case of Pr. CIT v. Saumya Construction (P.) Ltd. {2016] 387 ITR 529/[(2017] 81 Taxmann.com 292, Pr. CIF v. Desai Construction (P.} Ltd.{2016} 387 ITR §52/({2017)} 81 taxmann.com 271 (Guj.), CIT v. Deepak Kumar Agarwa2017} 86 taxmann.com 3/251 Taxman 22/398 ITR 586 (Bom.), CIT v. Gurinder Singh Bawaj2016] 386 ITR 483/[{2017] 79 taxmann.com 398 (Bom.} and decision of Hon'ble Dethi High Court im the case of CIT v. Kabul Chawla [2016] 380 ITR 573/234 Taxmann 300/61 taxmann.com.412. 6 C.O. No.20/Mum2021 A.Y.2010-11 In the case of CIT v. Gurinder Singh Bawa the Hon’ble Bombay High Court noted and made reference…

D' Decor Exports P. Ltd., Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1057/MUM/2021[2015-16]Status: DisposedITAT Mumbai22 Apr 2022AY 2015-16

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap

Section 127(2)Section 143(1)Section 143(2)Section 153A

…ear, no disallowance or addition can be made in absence of any incriminating material. In support of this proposition, reliance is placed on following judgments: > Continental Warehousing Corporation (Nhava Sheva) Ltd [374 ITR 645 Bom] > Deepak Kumar Agarwal [398 ITR 586 Bom] > SKS Ispat & Power Ltd [398 ITR 584 Bom] > Gurinder Singh Bawa [386 ITR 483 Bom] 1.3 The learned CIT(DR) referred page 123 of the paper book and stated that some blank bills were found during the course of search action which constitute incriminating material to justify the additions/disallowance. Copies of these bills have been produced be…

D' Decor Exports P.L Td, Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1056/MUM/2021[2016-17]Status: DisposedITAT Mumbai22 Apr 2022AY 2016-17

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap

Section 127(2)Section 143(1)Section 143(2)Section 153A

…ear, no disallowance or addition can be made in absence of any incriminating material. In support of this proposition, reliance is placed on following judgments: > Continental Warehousing Corporation (Nhava Sheva) Ltd [374 ITR 645 Bom] > Deepak Kumar Agarwal [398 ITR 586 Bom] > SKS Ispat & Power Ltd [398 ITR 584 Bom] > Gurinder Singh Bawa [386 ITR 483 Bom] 1.3 The learned CIT(DR) referred page 123 of the paper book and stated that some blank bills were found during the course of search action which constitute incriminating material to justify the additions/disallowance. Copies of these bills have been produced be…

D' Decor Exports P. Ltd., Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1055/MUM/2021[2017-18]Status: DisposedITAT Mumbai22 Apr 2022AY 2017-18

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap

Section 127(2)Section 143(1)Section 143(2)Section 153A

…ear, no disallowance or addition can be made in absence of any incriminating material. In support of this proposition, reliance is placed on following judgments: > Continental Warehousing Corporation (Nhava Sheva) Ltd [374 ITR 645 Bom] > Deepak Kumar Agarwal [398 ITR 586 Bom] > SKS Ispat & Power Ltd [398 ITR 584 Bom] > Gurinder Singh Bawa [386 ITR 483 Bom] 1.3 The learned CIT(DR) referred page 123 of the paper book and stated that some blank bills were found during the course of search action which constitute incriminating material to justify the additions/disallowance. Copies of these bills have been produced be…

D' Decor Exports P. Ltd., Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1053/MUM/2021[2012-13]Status: DisposedITAT Mumbai22 Apr 2022AY 2012-13

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap

Section 127(2)Section 143(1)Section 143(2)Section 153A

…ear, no disallowance or addition can be made in absence of any incriminating material. In support of this proposition, reliance is placed on following judgments: > Continental Warehousing Corporation (Nhava Sheva) Ltd [374 ITR 645 Bom] > Deepak Kumar Agarwal [398 ITR 586 Bom] > SKS Ispat & Power Ltd [398 ITR 584 Bom] > Gurinder Singh Bawa [386 ITR 483 Bom] 1.3 The learned CIT(DR) referred page 123 of the paper book and stated that some blank bills were found during the course of search action which constitute incriminating material to justify the additions/disallowance. Copies of these bills have been produced be…

D' Decor Exports P. Ltd, Mumbai vs. Dy CIT-CC-6(4_, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1052/MUM/2021[2013-14]Status: DisposedITAT Mumbai22 Apr 2022AY 2013-14

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap

Section 127(2)Section 143(1)Section 143(2)Section 153A

…ear, no disallowance or addition can be made in absence of any incriminating material. In support of this proposition, reliance is placed on following judgments: > Continental Warehousing Corporation (Nhava Sheva) Ltd [374 ITR 645 Bom] > Deepak Kumar Agarwal [398 ITR 586 Bom] > SKS Ispat & Power Ltd [398 ITR 584 Bom] > Gurinder Singh Bawa [386 ITR 483 Bom] 1.3 The learned CIT(DR) referred page 123 of the paper book and stated that some blank bills were found during the course of search action which constitute incriminating material to justify the additions/disallowance. Copies of these bills have been produced be…

D, Decor Exporter, Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1051/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Apr 2022AY 2014-15

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap

Section 127(2)Section 143(1)Section 143(2)Section 153A

…ear, no disallowance or addition can be made in absence of any incriminating material. In support of this proposition, reliance is placed on following judgments: > Continental Warehousing Corporation (Nhava Sheva) Ltd [374 ITR 645 Bom] > Deepak Kumar Agarwal [398 ITR 586 Bom] > SKS Ispat & Power Ltd [398 ITR 584 Bom] > Gurinder Singh Bawa [386 ITR 483 Bom] 1.3 The learned CIT(DR) referred page 123 of the paper book and stated that some blank bills were found during the course of search action which constitute incriminating material to justify the additions/disallowance. Copies of these bills have been produced be…

CIT v. Deepak Kumar Agarwal

What is CIT v. Deepak Kumar Agarwal authority for?

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Judgments citing CIT v. Deepak Kumar Agarwal

ACIT, Jaipur vs. Ratan Kanwar Ratnawat, Jaipur

ACIT, Jaipur vs. Ratan Kanwar Ratnawat, Jaipur

S.Victor Arockiam, Ariyalur vs. DCIT Central Circle-1, Trichy

Deputy Commissioner of Income Tax, Central Circle-3, Jaipur vs. M/S N. M. Agrofood Products Pvt. Ltd., Sriganganagar

Agm Properties P.Ltd, New Delhi vs. ACIT, Central Circle-14, New Delhi

Shri Ajay Virendra Arora, Mumbai vs. DCIT CC-6(4), Mumbai

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

DCIT, CC-5(4), Mumbai vs. Shri Rajenderkumar Miglani, Mumbai

D' Decor Exports P. Ltd., Mumbai vs. Dy CIT-CC-6(4), Mumbai

D' Decor Exports P.L Td, Mumbai vs. Dy CIT-CC-6(4), Mumbai

D' Decor Exports P. Ltd., Mumbai vs. Dy CIT-CC-6(4), Mumbai

D' Decor Exports P. Ltd., Mumbai vs. Dy CIT-CC-6(4), Mumbai

D' Decor Exports P. Ltd, Mumbai vs. Dy CIT-CC-6(4_, Mumbai

D, Decor Exporter, Mumbai vs. Dy CIT-CC-6(4), Mumbai