CIT v. G. K. Senniappan

284 ITR 220High Court2006#3139 most cited

What is CIT v. G. K. Senniappan authority for?

Materials gathered during a survey under section 133A cannot be used in a block assessment under section 158BB because such materials lack evidentiary value for block assessment purposes.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2009 to 2025.

Also referred to as

CIT v. G. K. Senniappan · section 133A · section 158BB · survey operations · block assessment · undisclosed income · evidentiary value

Sections most often in play

Section 133ASection 131Section 143(3)Section 132(4)Section 142(1)Section 158BBSection 133(6)Section 143(1)

Issues it is cited on

section 133a(3)(iii)section 158bbretraction of statementsurvey under section 133asurrender of incomeretracted statementsection 158bsection 158assistant directorrejection of books of accountpanchnamasection 133a

Judgments citing CIT v. G. K. Senniappan

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of Revenue in ITA

ITA 144/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2018-19 DCIT, CC-2 v. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. TAN/PAN: AEMPA0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar v. DCIT, Central Circle-II Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. TAN/PAN: AEMPA0823R (Appel…

MOHD. ASFAND AKHTAR,KANPUR vs. DEPUTI COMMISSIONER OF INCOME TAX CC-2, KANPUR

In the result, the appeal of Revenue in ITA

ITA 139/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2018-19 DCIT, CC-2 v. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. TAN/PAN: AEMPA0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar v. DCIT, Central Circle-II Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. TAN/PAN: AEMPA0823R (Appel…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, COIMBATORE vs. RAM BATTERY INDIA PRIVATE LIMITED, ERODE

In the result, appeal filed by the revenue in ITA No

ITA 1167/CHNY/2025[2020-21]Status: DisposedITAT Chennai31 Jul 2025AY 2020-21

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.1167/Chny/2025 ननिाारण वर्ा/Assessment Year: 2020-21 V. Deputy Commissioner Of Income Ram Battery India Private Tax, Limited, Central Circle-1, No.406, Perundurai Road, Coimbatore Erode, Tamil Nadu- 638 009. [Pan: Aagcr3898A] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Co No.37/Chny/2025 ननिाारण वर्ा/Assessment Year: 2020-21 Ram Battery India Private Limited, Deputy Commissioner Of No.406, Perundurai Road, Erode, Income Tax, Tamil Nadu- 638 009. Central Circle-1, [Pan: Aagcr3898A] Coimbatore (अपीलार्थी/Cross Objector/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Ms. R.Anitha, Addl. Cit. : प्रत्यर्थी की ओर से /Respondent By Mr.S.Sridhar, Advocate (Erode) For Cross Objector / Respondent सुनवाईकीतारीख/Date Of Hearing : 29.07.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.07.2025 आदेश / O R D E R Per Manu Kumar Giri, Jm: This Is An Appeal (Ita No.1167/Chny/2025) Preferred By The Revenue Against The Order Of The Ld. Commissioner Of Income Tax (Appeal)

Section 131Section 133A

…he case of Commissioner of Income-tax, Trichy v. P. Balasubramanian [2013] 33 taxmann.com 130 (Madras)/[2013] 215 Taxman 288 (Madras) held as under: 15. After elaborately referring to the decisions of Paul Mathews & Sons (supra); CIT v. G.K Senniappan [2006] 284 ITR 220/155 Taxman 118 (Mad.) and CIT v. Ajit Kumar [2008] 300 ITR 152 (Mad.) and the Circular of the Central Board of Direct Taxes dated March 10, 2003 with regard to confession statement of additional income during the course of search and seizure and survey operations, the Division Bench of this Court in CIT v. S. Khader Khan Son [2008] 300 ITR 157 (M…

KRISHNAMURTHY L/R BY SMT. NAGARATHNAMMA ,BANGALORE vs. DCIT, CIRCLE-2(1), BANGALORE

In the result, both the appeals of the assessee are allowed

ITA 569/BANG/2025[2011-12]Status: DisposedITAT Bangalore31 Jul 2025AY 2011-12

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Shri. Balusamy N, JCIT(DR)(ITAT), Bangalore
Section 133ASection 234A

…rmation as are available with the Assessing Officer in section 158BB of the Income-tax Act, 1961, would include the materials gathered during the survey operation under section 133A, came up for consideration before this court in CIT v. G. JCSenniappan [2006] 284 ITR 220, a Division Bench of this court, in which one of us was a party (P.P.S. Janarthana Raja J.), answered the question in the affirmative, against the Revenue and in favour of the assessee, holding that the materials collected during the survey under section 133A cannot be taken into consideration while determining the undisclosed income in respect o…

KRISHNAMURTHY L/R BY SMT. NAGARATHNAMMA ,BANGALORE vs. DCIT, CIRCLE-2(1), BANGALORE

In the result, both the appeals of the assessee are allowed

ITA 568/BANG/2025[2010-11]Status: DisposedITAT Bangalore31 Jul 2025AY 2010-11

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Shri. Balusamy N, JCIT(DR)(ITAT), Bangalore
Section 133ASection 234A

…rmation as are available with the Assessing Officer in section 158BB of the Income-tax Act, 1961, would include the materials gathered during the survey operation under section 133A, came up for consideration before this court in CIT v. G. JCSenniappan [2006] 284 ITR 220, a Division Bench of this court, in which one of us was a party (P.P.S. Janarthana Raja J.), answered the question in the affirmative, against the Revenue and in favour of the assessee, holding that the materials collected during the survey under section 133A cannot be taken into consideration while determining the undisclosed income in respect o…

SHAILESH GOYAL,TONK vs. ACIT, CENTRE CIRCLE JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed in above terms

ITA 496/JPR/2024[2016-17]Status: DisposedITAT Jaipur29 Jul 2025AY 2016-17
Section 132(1)Section 133ASection 143(3)Section 250Section 69C

…tion as are\navailable with the Assessing Officer in section 158BB of the Income-tax Act, 1961, would include\nthe materials gathered during the survey operation under section 133A, came up for\nconsideration before this court in CIT v. G. JCSenniappan [2006] 284 ITR 220, a Division Bench of\nthis court, in which one of us was a party (P.P.S. Janarthana Raja J.), answered the question in\nthe affirmative, against the Revenue and in favour of the assessee, holding that the materials\ncollected during the survey under section 133A cannot be taken into consideration while\ndetermining the undisclosed income in respe…

INCOME TAX OFFICER, JAIPUR vs. RAKESH GOEL, JAIPUR

In the result, the appeal of the revenue is dismissed

ITA 1204/JPR/2024[2013-14]Status: DisposedITAT Jaipur20 May 2025AY 2013-14
For Appellant: Sh. Tarun Mittal, C.AFor Respondent: Mrs. Anita Rinesh, JCIT
Section 133Section 142(1)Section 143(1)Section 143(3)

…uch other materials or Information as are available with the\nAssessing Officer” contained in section 158BB of the Income-tax Act, 1961, would\ninclude the materials gathered during the survey operation under section 133A, vide CIT\nv. G. K. Senniappan [2006] 284 ITR 220 (Mad.) ;\n(iv)\nThe material or information found in the course of survey proceeding could not\nbe a basis for making any addition in the block assessment, vide decision of this court in\nT. C (A) No. 2620 of 2006 (between CIT v. S. Ajit Kumar [2008] 300 ITR 152 (Mad.);\n(v)\nFinally, the word “may” used in section 133A(3)(iii) of the Act, viz.,…

RAJESH KUMAR POONIA,JHUNJHUNU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- JHUNJHUNU, JHUNJHUNU, JHUNJHUNU

In the result, both the appeals of the assessee are allowed

ITA 623/JPR/2024[2016-17]Status: DisposedITAT Jaipur06 May 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Vedant Agrawal, Adv. (V.C)For Respondent: Sh. Anup Singh, Add. CIT-DR
Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 145(3)

…"such other materials or information as are available with the Assessing Officer" contained in section 158BB of the Income Tax Act, 1961, would include the materials gathered during the survey operation under section 133A, vide CIT vs. G.K. Senniappan [2006] 284 ITR 220 (Mad). (iv) The material or information found in course of survey proceeding could not be a basis for making any addition in the block assessment, vide decision of this Rajesh Kumar Poonia vs. ACIT court in TC(A) No.2620 of 2006 (between CIT vs. S. Ajit Kumar [2008] 300 ITR 152 (Mad). (v) Finally, the word "may" used in section 133A(3 )(iii) of t…

RAJESH KUMAR POONIA,JHUNJHUNU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JHUNJHUNU

In the result, both the appeals of the assessee are allowed

ITA 611/JPR/2024[2017-18]Status: DisposedITAT Jaipur06 May 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Vedant Agrawal, Adv. (V.C)For Respondent: Sh. Anup Singh, Add. CIT-DR
Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 145(3)

…"such other materials or information as are available with the Assessing Officer" contained in section 158BB of the Income Tax Act, 1961, would include the materials gathered during the survey operation under section 133A, vide CIT vs. G.K. Senniappan [2006] 284 ITR 220 (Mad). (iv) The material or information found in course of survey proceeding could not be a basis for making any addition in the block assessment, vide decision of this Rajesh Kumar Poonia vs. ACIT court in TC(A) No.2620 of 2006 (between CIT vs. S. Ajit Kumar [2008] 300 ITR 152 (Mad). (v) Finally, the word "may" used in section 133A(3 )(iii) of t…

B. NARAYAN & ASSOCIATES,THANE vs. ITO WD 1(3), THANE

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 5107/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Feb 2024AY 2010-11

Bench: Shri Aby T Varkey, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajesh Athavale, CAFor Respondent: Shri Ashok Kumar Ambastha
Section 131

…n "such other materials or Information as are available with the Assessing Officer contained in section 15888 of the Income-tax Act, 1961, would include the materials gathered during the survey operation under section 133A. vide CIT v. G. K. Senniappan (2006) 284 ITR 220 (Mad); (iv) The material or information found in the course of survey proceeding could not be a basis for making any addition in the block assessment, vide decision of this court in T. C (A) No. 2620 of 2006 (between CIT v. S. Ajit Kumar [2008] 300 ITR 152 (Mad); (v) Finally, the word "may" used in section 133A(3)(ii) of the Act, viz., "record th…

SH. LACHHMAN DASS BANSAL,BARNALA vs. DCIT, CENTRAL CIRCLE, PATIALA

The appeal of the assessee is partly allowed

ITA 34/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh12 Jan 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. D.R
Section 115BSection 133ASection 143(1)Section 143(2)Section 69Section 69A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 34/Chd/2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri Lachhman Dass Bansal बनाम The DCIT Prop. M/s Yuvraj Plastics Central Circle, Patiala Opposite Prabhat Cinema, Barnala- 148101, Punjab "थायी लेखा सं./PAN NO: AACCA9036F अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Smt. A…

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

ITA 1792/MUM/2021[2016-17]Status: DisposedITAT Mumbai10 Mar 2023AY 2016-17

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…mation as are available with the Assessing Officer in section 158BB of the Income-tax Act, 1961, would include the materials gathered during the survey operation under section 133A, came up for consideration before this court in CIT v. G. K. Senniappan [2006] 284 ITR 220, a Division Bench of this court, in which one of us was a party (P.P.S. Janarthana Raja J.), answered the question in the affirmative, against the Revenue and in favour of the assessee, holding that the materials collected during the survey under section 133A cannot be taken into consideration while determining the undisclosed income in respect o…

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

ITA 1791/MUM/2021[2014-15]Status: DisposedITAT Mumbai10 Mar 2023AY 2014-15

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…mation as are available with the Assessing Officer in section 158BB of the Income-tax Act, 1961, would include the materials gathered during the survey operation under section 133A, came up for consideration before this court in CIT v. G. K. Senniappan [2006] 284 ITR 220, a Division Bench of this court, in which one of us was a party (P.P.S. Janarthana Raja J.), answered the question in the affirmative, against the Revenue and in favour of the assessee, holding that the materials collected during the survey under section 133A cannot be taken into consideration while determining the undisclosed income in respect o…

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

ITA 1790/MUM/2021[2015-16]Status: DisposedITAT Mumbai10 Mar 2023AY 2015-16

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…mation as are available with the Assessing Officer in section 158BB of the Income-tax Act, 1961, would include the materials gathered during the survey operation under section 133A, came up for consideration before this court in CIT v. G. K. Senniappan [2006] 284 ITR 220, a Division Bench of this court, in which one of us was a party (P.P.S. Janarthana Raja J.), answered the question in the affirmative, against the Revenue and in favour of the assessee, holding that the materials collected during the survey under section 133A cannot be taken into consideration while determining the undisclosed income in respect o…

LATE SHRI BHIMSEN DARBARILAL ARORA,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-5,, SURAT

In the result, ground no.4 raised by assessee is allowed for statistical purposes

ITA 1706/AHD/2016[2010-11]Status: DisposedITAT Surat22 Feb 2023AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.1706/Ahd/2016 "नधा"रणवष"/Assessment Year: (2010-11) (Physical Court Hearing) Bhimsen Darbarilal Arora Through, Vs. The Acit, Circle-5, L/H. Rajat Bhimsen Arora, Surat. Smt. Mamta Bhimsen Arora, A-201, Madhulika Apartment, Bhatar Road, Surat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acaps9230L

Section 133ASection 143(3)Section 145(3)Section 68

…"such other materials or Information as are available with the Assessing Officer" contained in section 158BB of the Income- tax Act, 1961, would include the materials gathered during the survey operation under section 133A, vide CIT v. G. K. Senniappan [2006] 284 ITR 220 (Mad.) ; (iv) The material or information found in the course of survey proceeding could not be a basis for making any addition in the block assessment, vide decision of this court in T. C (A) No. 2620 of 2006 (between CIT v. S. Ajit Kumar [2008] 300ITR 152 (Mad.); (v) Finally, the word "may" used in section 133A(3)(iii) of the Act, viz., "reco…

M/S. KAKDA STEELS PVT. LTD.,BHOPAL vs. INCOME TAX OFFICER-2(1), BHOPAL

In the result, this appeal of assessee is allowed

ITA 916/IND/2019[2019]Status: DisposedITAT Indore22 Dec 2022

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

Section 133ASection 143(3)

…mited Assessment year 2014-15 Rubber Produce Co. Ltd. vs. State of Kerala 1972 CTR (SC) 253 : (1973) 91 ITR 18 (SC), Paul Mathews & Sons vs. CIT (2003) 181 CTR (Ker) 207 : (2003) 263 ITR 101 (Ker) and CIT vs. G.K. Senniappan (2006) 203 CTR (Mad) 447 : (2006) 284 ITR 220 (Mad) relied on." In view of the settled law of various High Courts as are referred in the order, we find that there was no error in the order passed by the CIT (A) and the Tribunal. This appeal does not involve any substantial question of law for our consideration. This appeal is accordingly dismissed.” 17. Clearly, therefore, in view of theCBDT…

M/S NEW VIRAJ HOUSING AGENCY,NAGPUR vs. ACIT, CENTRAL CIRCLE-1(1), NAGPUR

In the result, the appeals filed by the assessee for all the three years is allowed

ITA 183/NAG/2017[2010-11]Status: DisposedITAT Nagpur28 Jun 2022AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Sudesh Banthia CAFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 132Section 133ASection 133A(3)(ia)Section 139Section 143(2)Section 153ASection 153C

…at the business premises of the appellant firm and it is a well settled law that the same cannot be considered as relevant material for computation of income under block assessment proceedings. Reliance is placed on the following decisions: 1) G.K Senniappan 284 ITR 220 (MAD HC) 2) Ajit Kumar (2008) 300 ITR 152(MAD HC) 9 ITA183/NAG/2017 NEW VIRAJ HOUSING AGENCY VS ACIT , C.C. 1(1), NAGPUR Thus, at no point of time, the appellant firm, was ever subjected to search proceedings u/s 132 and the appellant firm not being a person searched, notice u/s 153A served on it was invalid and assessment orders framed u/s 14…

M/S ATOP FASTENERS (P) LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

ITA 1616/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh09 Mar 2022AY 2011-12
For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Sandeep Dahiya, CIT
Section 133ASection 250(6)

…survey operations. Pullangode Rubber Produce Co. Ltd. vs. State of Kerala 1972 CTR (SC) 253 : (1973) 91ITR 18 (SC), Paul Mathews & Sons vs. CIT (2003) 181 CTR (Ker) 207: (2003) 263 ITR 101 (Ker) and CIT vs. G.K Senniappan (2006) 203 CTR (Mad) 447: (2006) 284 ITR 220 (Mad) relied on. (page 159-160 ) 37.9. Similarly, reliance was placed on decision at Sr.No. 10 CIT Vs Atam Valves (P) Ltd. (P&H HC) 184 Taxman 6 ITA-1616/CHD/2019 A.Y. 2011-12 Page 39 of 84 (available at Paper Book pages 167-169). Head Note thereof was relied upon. 37.10 Attention was also invited to K.T.M.S. Mohd. & ANR V Union of India (…

D.C.I.T.,CIRCLE-9(1), KOLKATA vs. M/S SHREE ANJANI SAREES PVT. LTD., KOLKATA

In the result, the appeal of the revenue is dismissed and the C

ITA 30/KOL/2020[2016-17]Status: DisposedITAT Kolkata21 Apr 2021AY 2016-17

Bench: Shri P. M. Jagtap, Vice-(Kz) & Shri A. T. Varkey, Jm]

Section 133A

…ITA No.30/Kol/2020 & C.O. No. 13/Kol/2020 M/s Shree Anjani Sarees Pvt. Ltd. A.Y. 2016-17 आयकर अपील"य अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri P. M. Jagtap, Vice-President (KZ) and Shri A. T. Varkey, JM] I.T.A. No. 30/Kol/2020 Assessment Year: 2016-17 DCIT, Circle-9(1), Kolkata Vs. M/s Shree Anjani Sarees Pvt. Ltd. (PAN: AAKCS 8068 F) Appellant Respondent C.O. No. 13/Kol/2020 (Arising out of I.T.A. No. 30/Kol/2020) Assessment Year: 2016-17 M/s Shree Anjani Sarees Pvt. Ltd. Vs. DCIT, Circle-9(1), Kolkata (PAN: AAKCS 8068 F) Appellant Respondent Date of…

M/S MOJIKA REAL ESTATE & DEVELOPERS PVT. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3 , JAIPUR

In the result, the sole ground of appeal taken by the assessee is hereby dismissed

ITA 1429/JPR/2018[2014-15]Status: DisposedITAT Jaipur25 Nov 2020AY 2014-15
For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Ranjan Kumar (CIT)
Section 133ASection 133A(3)Section 145(3)

…n "such other materials or Information as are available with the Assessing Officer contained in section 158BB of the Income-tax Act, 1961, would include the materials gathered during the survey operation under section 133A, vide CIT v. G. K. Senniappan [2006] 284 ITR 220 (Mad.); (iv) The material or information found in the course of survey proceeding could not be a basis for making any addition in the block assessment, vide decision of this court in T. C (A) No. 2620 of 2006 (between CIT v. S. Ajit Kumar [2008] 300 ITR 152 (Mad.); (v) Finally, the word "may" used in section 133A(3) (Hi) of the Act, viz., "record…

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