CIT v. G. K. Senniappan

284 ITR 220High Court2006#3096 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 366,339 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

Deputy Commissioner of Income Tax, Circle-3, Jaipur vs. M/S Mojika Real Estate & Developers Pvt. Ltd., Jaipur

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

ITA 1236/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…

Tharif Builders P. Ltd, Kozhikkode vs. Theacit, Kozhikkode

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

ITA 489/COCH/2019[2016-17]Status: DisposedITAT Cochin19 May 2020AY 2016-17

Bench: S/Shri Chandra Poojari, Am &George George K., Jm

Section 132Section 133ASection 143(3)Section 153A

…2. According to the Ld. AR, the search should be carried out in the presence of panchas and no panchanama was prepared for search in the case of the assessee company. The Ld. AR relied on the judgment of the Madras High Court in the case of G.K. Senniappan (284 ITR 220) wherein it was held thatmaterial gathered in the course of survey u/s. 133A cannot be regarded as relevant material for the purposes of computation of undisclosed income u/s. 158BB. It was held that as per the said section, the undisclosed income of the block period has to be computed on the basis of evidence found as a result of search or re…

Tharif Builders P. Ltd, Kozhikkode vs. Theacit, Kozhikkode

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

ITA 488/COCH/2019[2015-16]Status: DisposedITAT Cochin19 May 2020AY 2015-16

Bench: S/Shri Chandra Poojari, Am &George George K., Jm

Section 132Section 133ASection 143(3)Section 153A

…2. According to the Ld. AR, the search should be carried out in the presence of panchas and no panchanama was prepared for search in the case of the assessee company. The Ld. AR relied on the judgment of the Madras High Court in the case of G.K. Senniappan (284 ITR 220) wherein it was held thatmaterial gathered in the course of survey u/s. 133A cannot be regarded as relevant material for the purposes of computation of undisclosed income u/s. 158BB. It was held that as per the said section, the undisclosed income of the block period has to be computed on the basis of evidence found as a result of search or re…

Tharif Builders P. Ltd, Kozhikkode vs. Theacit, Kozhikkode

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

ITA 487/COCH/2019[2014-15]Status: DisposedITAT Cochin19 May 2020AY 2014-15

Bench: S/Shri Chandra Poojari, Am &George George K., Jm

Section 132Section 133ASection 143(3)Section 153A

…2. According to the Ld. AR, the search should be carried out in the presence of panchas and no panchanama was prepared for search in the case of the assessee company. The Ld. AR relied on the judgment of the Madras High Court in the case of G.K. Senniappan (284 ITR 220) wherein it was held thatmaterial gathered in the course of survey u/s. 133A cannot be regarded as relevant material for the purposes of computation of undisclosed income u/s. 158BB. It was held that as per the said section, the undisclosed income of the block period has to be computed on the basis of evidence found as a result of search or re…

DCIT - 9(2)(1), Mumbai vs. Best Paper Mills Pvt. Ltd., Mumbai

ITA 4984/MUM/2017[2014-15]Status: DisposedITAT Mumbai09 Jul 2019AY 2014-15

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Itas No. 4984/Mum/2017 (Inaqa-Arna Baya- / Assessment Year 2014-15) The Dy. Commissioner Of M/S. Best Paper Mills Pvt. Ltd. Income Tax-9(2)(1), 2, Ground Floor, Ram Niwas, Mumbai-400020 Vs. Paranjpe ‘B’ Scheme, Road No.3, Ville Parle (E), Andheri, Mumbai-57 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aaacb2782M प्रत्याक्षेप सM./ Co No. 351/Mum/2018 (Arising In Ita No. 4984/Mum/2017 For Ay 2014-15) M/S. Best Paper Mills Pvt. Ltd. The Dy. Commissioner Of 2, Ground Floor, Ram Niwas, Income Tax-9(2)(1), Paranjpe ‘B’ Scheme, Vs. Mumbai-400020 Road No.3, Ville Parle (E), Andheri, Mumbai-57 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) अपीलाथी की ओर े / Appellant By : Shri S. Abi Rama Karthikeyan, Dr प्रत्यथी की ओर े / Respondent By : Shri B.V. Jhaveri, Ar ुनवाई की तारीख / Date Of Hearing: 09.07.2019 घोषणा की तारीख / Date Of Pronouncement : 19.07.2019

For Appellant: Shri S. Abi Rama Karthikeyan, DRFor Respondent: Shri B.v. Jhaveri, AR
Section 133ASection 143(3)

…on "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 undersection 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.); (iv) Finally, the word "may" used in section 133A(3)(iii) of the Act, viz., "re…

DCIT 4(1)(2), Mumbai vs. Ahinsa Infrastucture & Developers Ltd, Mumbai

ITA 3735/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 Jun 2019AY 2011-12

Bench: Sandeep Gosain, Jm & Shri G. Manjunatha Dy. Cit, Circle – 4(1) Vs. M/S. Ahinsa Infrastructure & Aayakar Bhavan Developers Ltd., M.K.Road, 60, Muljijetha Building 3Rd Floor, 185/187, Princess Mumbai – 400 020 Street, Mumbai – 400 001 Pan/Gir No. Aadca3891R (Appellant) .. (Respondent) & Co No.282/Mum/2018 (Arising Out Of Ita No.3735/Mum/2017 (Assessment Year: 2011-12) M/S. Ahinsa Infrastructure & Vs. Dy. Cit, Circle – 4(1) Developers Ltd., Aayakar Bhavan 60, Muljijetha Building M.K.Road, 3Rd Floor, 185/187, Princess Mumbai – 400 020 Street, Mumbai – 400 001 Pan/Gir No. Aadca3891R (Appellant) .. (Respondent)

Section 143(1)Section 143(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 133Af vide CITv. 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)(iii) of the Act, viz., "record…

DCIT 9(2)(1), Mumbai vs. Best Paper Mills P. Ltd, Mumbai

Appeals stand dismissed

ITA 975/MUM/2017[2007-08]Status: DisposedITAT Mumbai19 Jun 2019AY 2007-08

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

…"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.) ; M/s Best Paper Mills Pvt. Ltd. Assessment Years : 2007-08 to 2013-14 (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.); (iv) Finall…

Best Paper Mills P.Ltd, Mumbai vs. Asst CIT 9(2)(1), Mumbai

Appeals stand dismissed

ITA 772/MUM/2017[2007-08]Status: DisposedITAT Mumbai19 Jun 2019AY 2007-08

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

…"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.) ; M/s Best Paper Mills Pvt. Ltd. Assessment Years : 2007-08 to 2013-14 (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.); (iv) Finall…

Commnr. of Income Tax, Chennai vs. M/S. S. Ajit Kumar Thr. Its Managing Director

In the result, all the appeals succeed and are allowed

C.A. No.-010164-010164 - 2010Supreme Court02 May 2018

Bench: HON'BLE MR. JUSTICE R.K. AGRAWAL

…7) Per contra, it is submitted by learned senior counsel for the assessee that the High Court rightly dismissed the appeal of the appellant after placing reliance on the decision of the Madras High Court in Commissioner of Income Tax vs. G.K. 5 Senniappan 284 ITR 220. It was also submitted that the fact of cash payment found in survey conducted at the premises of M/s ECIL does not fall within the ambit of Block Assessment. Learned senior Counsel has relied upon the following decisions, viz., Commissioner of Income Tax vs. S. Ajit Kumar (2008) 300 ITR 152 (Mad.), Commissioner of Income Tax vs. N.…

ACIT, Jaipur vs. Jhandewalas Foods Pvt. Ltd., Jaipur

In the result, ground no. 2 of revenue’s appeal is allowed for statistical purposes, ground no

ITA 326/JPR/2017[2012-13]Status: DisposedITAT Jaipur27 Dec 2017AY 2012-13
For Appellant: Shri P.C.Parwal (CA)For Respondent: Shri Shalendra Sharma (Addl. CIT) fu/kZkfjrh dh vksj ls@
Section 133A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; ikWy jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 326/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke The Asstt. Commissioner of M/s Jhandewalas Foods Pvt. Vs. Income-tax, Circle-1, Jaipur Ltd., 35, Johari Bazar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ7203Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@C.O. No. 19/JP/2017 (Arising out of ITA Nos. 326/JP/2017) fu/kZkj.k o"kZ…

Ratan Taxtiles P. Ltd., Jaipur vs. DCIT, Jaipur

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

ITA 527/JPR/2016[2009-10]Status: DisposedITAT Jaipur21 Apr 2017AY 2009-10
For Appellant: Shri Manish Agarwal &For Respondent: Shri Rajendra Singh (Addl.CIT)
Section 133ASection 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 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.); ITA 527 & 595/JP/2016 with Ors. 5 appeals_ 17 M/s Ratan Textiles P Ltd. Vs DCIT…

The Commissioner of Income Tax - I vs. M/s. Bhooratnam Construction Co. (P) Ltd

ITTA/222/2012HC Telangana23 Nov 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Commissioner of Income Tax Delhi VI vs. Tushar Stock & Share Brokers P. Ltd

ITA/572/2008HC Delhi25 Mar 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 132ASection 158B

…the material found as a result of search conducted on third party and requisition made in that regard. Since no requisition was made, no addition could have been made on the basis of the entries found in the diary. He relied upon CIT v. G.K. Sanniappan, 284 ITR 220 and CIT v. R.M. Patel (HUF), 298 ITR 274. 17. The learned counsel also submitted that in any case, requisition was made under Section 132A on 20th January, 1997 of Rs.2,41,000/- seized by ED, but notice under Section 158BC was issued to the assessees only on 22nd October, 1999 and that being highly belated, the proceedings initiated und…

The Commissioner of Income Tax Xiii vs. Mittal Consul & Co

ITA/1277/2007HC Delhi25 Mar 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 132ASection 158B

…the material found as a result of search conducted on third party and requisition made in that regard. Since no requisition was made, no addition could have been made on the basis of the entries found in the diary. He relied upon CIT v. G.K. Sanniappan, 284 ITR 220 and CIT v. R.M. Patel (HUF), 298 ITR 274. 17. The learned counsel also submitted that in any case, requisition was made under Section 132A on 20th January, 1997 of Rs.2,41,000/- seized by ED, but notice under Section 158BC was issued to the assessees only on 22nd October, 1999 and that being highly belated, the proceedings initiated und…

The Commissioner of Income Tax Delhi Xiii vs. R.K.Mittal

ITA/928/2008HC Delhi25 Mar 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 132ASection 158B

…the material found as a result of search conducted on third party and requisition made in that regard. Since no requisition was made, no addition could have been made on the basis of the entries found in the diary. He relied upon CIT v. G.K. Sanniappan, 284 ITR 220 and CIT v. R.M. Patel (HUF), 298 ITR 274. 17. The learned counsel also submitted that in any case, requisition was made under Section 132A on 20th January, 1997 of Rs.2,41,000/- seized by ED, but notice under Section 158BC was issued to the assessees only on 22nd October, 1999 and that being highly belated, the proceedings initiated und…

Commissioner of Income Tax Delhi VI vs. Tushar Stock & Share Brokers P. Ltd

ITA - 572 / 2008HC Delhi25 Mar 2011
Section 132ASection 158B

…the material found as a result of search conducted on third party and requisition made in that regard. Since no requisition was made, no addition could have been made on the basis of the entries found in the diary. He relied upon CIT v. G.K. Sanniappan, 284 ITR 220 and CIT v. R.M. Patel (HUF), 298 ITR 274. 17. The learned counsel also submitted that in any case, requisition was made under Section 132A on 20th January, 1997 of Rs.2,41,000/- seized by ED, but notice under Section 158BC was issued to the assessees only on 22nd October, 1999 and that being highly belated, the proceedings initiated und…

The Commissioner of Income Tax Xiii vs. Qimat Ali Garg

The appeal is allowed to the extent indicated above

ITA/759/2010HC Delhi06 Dec 2010

Bench: HON'BLE THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE MANMOHAN

Section 1Section 132(4)Section 158BSection 260A

…J., I @ HIGH COURT OF DELHI AT NEW DELHI ]udgment Reserved on: L6ft September, 20L0 ]udgment Pronounced on: 6ft December, 201-0 rTA759/20L0 THE COMMISSIONER OF INCOME TAX-XII ..... App"llant Through: Ms. Rashmi Chopra, Advocate VCTSUS SH. QIMAT RAI GARG .... Respondent Through: Mr. Sampath Krishnan, IvIr. K. Sampath, Advocates CORAM: HON'BLE THE CHIEF IUSTICE HON'BLE MR. IUSTICE MANMOHAN Whether reporters of the local papers be allowed to see the judgment? To be referred to the Reporter or not? Whether the judgment should be reported in the Digest? 1. 2. 3. No No No DIPAK MISRA, CI In the present appeal under Act…

ITA No.353/2009 vs. Three-N Products Pvt. Ltd

ITA/185/2009HC Delhi20 May 2009
Section 132Section 133ASection 158BSection 260ASection 69A

…the Appeal of the Revenue on the ground that the evidence which was sought to be acted upon should have been gathered in the course of the Search or Requisition under Chapter XIV-B of the Act. The Tribunal has applied CIT ?vs- G.K. Senniappan, [2006] 284 ITR 220 in which the Division Bench of the High Court of Madras has opined that in the context of a Block Assessment whilst material gathered in the course of the Search may be acted upon by virtue of Section 158BB, material collected during the Survey under Section 133A does not constitute requisite evidence. The ITAT has also applied CIT…