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)

B & M Buildcon, Mumbai vs. DCIT, CC- 1 (1), Mumbai

Appeal stand allowed in terms of our above order whereas the revenue’s appeal stands dismissed

ITA 6674/MUM/2019[2014-15]Status: DisposedITAT Mumbai20 Mar 2020AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील िं./ I.T.A. No.6673/Mum/2019 (धििाारण वर्ा / Assessment Year: 2013-14) & आयकरअपील िं./ I.T.A. No.6674/Mum/2019 (धििाारण वर्ा / Assessment Year: 2014-15) M/S. B & M Buildcon Dcit-Central Circle-1(1) V-Time Square, Level 13 Room No.903, 9Th Floor बिाम/ Plot No.3, Sector-15 Pratishtha Bhavan Vs. Palm Beach Road, Cbd Belapur Old Cgo Bdg. (Annexe) Navi Mumbai- 400 614. M.K. Road, Mumbai- 400 020. स्थायीलेखा िं./जीआइआर िं./Pan/Gir No. Aalfb-6551-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपील िं./ I.T.A. No.7472/Mum/2019 (धििाारण वर्ा / Assessment Year: 2013-14) Acit-Central Circle-1(1) M/S. B & M Buildcon Room No.903, 9Th Floor V-Time Square, Level 13 बिाम/ Pratishtha Bhavan Plot No.3, Sector-15 Vs. Old Cgo Bdg. (Annexe) Palm Beach Road, Cbd Belapur M.K. Road, Mumbai- 400 020. Navi Mumbai- 400 614. स्थायीलेखा िं./जीआइआर िं./Pan/Gir No. Aalfb-6551-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Vijay Mehta-Ld.Ar Revenue By : Shri Rahul Raman-Ld. Cit- Dr ुनवाई की तारीख/ : 20/02/2020 Date Of Hearing घोषणा की तारीख / : 20/03/2020 Date Of Pronouncement

For Appellant: Shri Vijay Mehta-Ld.ARFor Respondent: Shri Rahul Raman-Ld. CIT- DR

Section 143(3)Section 153A

…ts own decision rendered in CIT Vs. Continental Warehousing Corporation [2015 374 ITR 645]. 9. Proceeding further, Hon’ble Bombay High Court had the occasion to consider identical argument raised by the revenue in the case law of CIT V/s Deepak Kumar Agarwal (398 ITR 586 11/09/2017) and negated the same by observing 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 deci…

B & M Buildcon, Mumbai vs. DCIT, CC- 1 (1), Mumbai

Appeal stand allowed in terms of our above order whereas the revenue’s appeal stands dismissed

ITA 6673/MUM/2019[2013-14]Status: DisposedITAT Mumbai20 Mar 2020AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील िं./ I.T.A. No.6673/Mum/2019 (धििाारण वर्ा / Assessment Year: 2013-14) & आयकरअपील िं./ I.T.A. No.6674/Mum/2019 (धििाारण वर्ा / Assessment Year: 2014-15) M/S. B & M Buildcon Dcit-Central Circle-1(1) V-Time Square, Level 13 Room No.903, 9Th Floor बिाम/ Plot No.3, Sector-15 Pratishtha Bhavan Vs. Palm Beach Road, Cbd Belapur Old Cgo Bdg. (Annexe) Navi Mumbai- 400 614. M.K. Road, Mumbai- 400 020. स्थायीलेखा िं./जीआइआर िं./Pan/Gir No. Aalfb-6551-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपील िं./ I.T.A. No.7472/Mum/2019 (धििाारण वर्ा / Assessment Year: 2013-14) Acit-Central Circle-1(1) M/S. B & M Buildcon Room No.903, 9Th Floor V-Time Square, Level 13 बिाम/ Pratishtha Bhavan Plot No.3, Sector-15 Vs. Old Cgo Bdg. (Annexe) Palm Beach Road, Cbd Belapur M.K. Road, Mumbai- 400 020. Navi Mumbai- 400 614. स्थायीलेखा िं./जीआइआर िं./Pan/Gir No. Aalfb-6551-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Vijay Mehta-Ld.Ar Revenue By : Shri Rahul Raman-Ld. Cit- Dr ुनवाई की तारीख/ : 20/02/2020 Date Of Hearing घोषणा की तारीख / : 20/03/2020 Date Of Pronouncement

For Appellant: Shri Vijay Mehta-Ld.ARFor Respondent: Shri Rahul Raman-Ld. CIT- DR

Section 143(3)Section 153A

…ts own decision rendered in CIT Vs. Continental Warehousing Corporation [2015 374 ITR 645]. 9. Proceeding further, Hon’ble Bombay High Court had the occasion to consider identical argument raised by the revenue in the case law of CIT V/s Deepak Kumar Agarwal (398 ITR 586 11/09/2017) and negated the same by observing 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 deci…