What is CIT v. Gurinder Singh Bawa authority for?

If no incriminating material is found during a search operation regarding a particular issue, then no addition can be made concerning that issue in an assessment under section 153A of the Income-tax Act.

How many judgments cite CIT v. Gurinder Singh Bawa?

416 judgments on BharatTax cite CIT v. Gurinder Singh Bawa (386 ITR 483), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. Gurinder Singh Bawa come up under?

It is most often cited in judgments turning on Section 153A, Section 143(3), Section 132, Section 148, Section 147, Section 153C.

CIT v. Gurinder Singh Bawa (386 ITR 483)

Vikram B Tannan, Mumbai vs. Asst CIT Cen Cir 20, Mumbai

Accordingly the ground No. 1 raised by the assessee is allowed

ITA 7323/MUM/2016[2007-08]Status: DisposedITAT Mumbai25 Nov 2021AY 2007-08

Bench: Shri S. Rifaur Rahman () & Shri Pavan Kumar Gadale () Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner Of Income Tax, M/S Capsulation Services Ltd., Vs. Central Circle-20, Capsulations Premises, 1St Floor, Aayakar Bhavan, M.K. Road, New Sion Trombay Road, Deonar, Marine Lines Mumbai-400 088. Mumbai-20. Pan No. Aabpt 3016 G Appellant Respondent Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner Of Income Tax, M/S Capsulation Services Ltd., Vs. Central Circle-3(2), Capsulations Premises, 1St Floor, Room No. 402, Aayakar Bhavan, M.K. Sion Trombay Road, Deonar, Road, New Marine Lines Mumbai-400088. Mumbai-20. Pan No. Aabpt 3016 G Appellant Respondent Assessment Year: 2007-08 Dcit Cc 3(2), Central Range-3, Mr. Vikram Bodhraj Tanna, Room No. 1913, 19Th Floor, Air Vs. M/S Capsulation Services Ltd., India Building, Nariman Point, Capsulations Premises, 1St Floor, Mumbai-400020. Sion Trombay Road, Deonar, Mumbai-400088. Pan No. Aabpt 3016 G Appellant Respondent Assessee By : Mr. J.D. Mistry, Ar Revenue By : Mr. Jacinta, Dr Date Of Hearing : 30/09/2021 Date Of Pronouncement : 25/11/2021

For Appellant: Mr. J.D. Mistry, ARFor Respondent: Mr. Jacinta, DR

Section 132Section 139Section 143(2)Section 143(3)Section 153A

…r the finalized assessment were contrary to the facts unearthed during the course of 153 A proceedings. 2.10 This legal proposition is further reiterated by various High Courts, including the jurisdictional High Court in the case of CIT vs Gurinder Singh Bawa 386 ITR 483 (Bom), where it was held that once an assessment has attained finality for a particular year i.e., it is not pending, then the same cannot be subject to tax in proceedings u/s 153A of the Act. 2.11 Similarly, a view has been taken also by the Rajasthan High Court in the case of Jai Steel (India) v. ACIT (219 Taxman 223). The relevant portion of t…

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

In the result, both the appeals filed by the learned assessing officer are dismissed

ITA 3263/DEL/2016[2011-12]Status: DisposedITAT Delhi23 Nov 2021AY 2011-12

Bench: Ms Suchitra Raghunath Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Amit Goel and ShriFor Respondent: Shri H. K. Charudahry, CIT

Section 132

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 3262 and 3263/Del/2016 (Assessment Year: 2010-11 and 2011-12) DCIT, Vs. M/s. Pilot Industries Ltd, Central Circle-19, F-29/30, Gokhle Market, New Delhi Near Tis Hazari Court, Mori Gate, Delhi PAN:AAACP0655R (Appellant) (Respondent) Revenue by : Shri H. K. Charudahry, CIT DR Assessee by: Shri Amit Goel and Shri Nippon Mittal, CA Date of Hearing 10/11/2021 Date of pronouncement 23/11/2021 O R D E R PER PRASHANT MAHARISHI,…

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

In the result, both the appeals filed by the learned assessing officer are dismissed

ITA 3262/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Nov 2021AY 2010-11

Bench: Ms Suchitra Raghunath Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Amit Goel and ShriFor Respondent: Shri H. K. Charudahry, CIT

Section 132

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 3262 and 3263/Del/2016 (Assessment Year: 2010-11 and 2011-12) DCIT, Vs. M/s. Pilot Industries Ltd, Central Circle-19, F-29/30, Gokhle Market, New Delhi Near Tis Hazari Court, Mori Gate, Delhi PAN:AAACP0655R (Appellant) (Respondent) Revenue by : Shri H. K. Charudahry, CIT DR Assessee by: Shri Amit Goel and Shri Nippon Mittal, CA Date of Hearing 10/11/2021 Date of pronouncement 23/11/2021 O R D E R PER PRASHANT MAHARISHI,…

Jasmin K Ajmera, Mumbai vs. DCIT CC 2(2), Mumbai

The appeal stand allowed

ITA 983/MUM/2020[2011-12]Status: DisposedITAT Mumbai02 Nov 2021AY 2011-12

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No. 983/Mum/2020 (धििाारण वर्ा / Assessment Year: 2011-12) Jasmin K. Ajmera Dcit-2(2), 4Th Floor, Ajmera House R. No. 806, 8Th Floor बिाम/ Pathakwadi, L. T. Marg, Old Cgo Building, Vs. Mumbai-400 002 M.K.Road, Mumbai-400 020 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Aabpa-7827-Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & 2. आयकरअपील सं./ I.T.A. No.1140/Mum/2020 (धििाारण वर्ा / Assessment Year: 2011-12) Shri Ashish K. Ajmera Dcit-2(2), Ajmera House, 4Th Floor R. No. 806, 8Th Floor बिाम Pathakwadi, L.T.Marg Old Cgo Building, / Vs. Mumbai – 400 002 M.K.Road, Mumbai-400 020 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Aabpa-9075-G (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & 3. आयकरअपील सं./ I.T.A. No.1113/Mum/2020 (धििाारण वर्ा / Assessment Year: 2011-12) Minal M. Ajmera Dcit-2(2), 4Th Floor, Ajmera House, R. No. 806, 8Th Floor बिाम/ Vs. Pathakwadi, L. T. Marg, Old Cgo Building, Mumbai-400 002 M.K.Road, Mumbai-400020 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Adepa-9661-N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & 4. आयकरअपील सं./ I.T.A. No. 539/Mum/2020 (धििाारण वर्ा / Assessment Year: 2011-12) Avani J. Ajmera Dcit-2(2), 4Th Floor, Ajmera House, R. No. 806, 8Th Floor बिाम/ Vs. Pathakwadi, L. T. Marg, Old Cgo Building, Mumbai-400 002 M.K.Road, Mumbai-400020 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Addpa-9331-J (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153A

…. Reliance was placed on the following decisions in support of her contentions: - (i). Pr.CIT v. Meeta Gutgutia [ 82 taxmann.com 287 (Del)] SLP dismissed by Hon'ble Supreme Court which is reported in 96 taxmann.com 468 (SC). (ii). CIT v. Gurinder Singh Bawa [386 ITR 483 (BOM)] (iii). CIT v. Kabul Chawla [380 ITR 573 (Del)] (iv). CIT v. Continental Warehousing Corporation [374 ITR 645 (BOM)] (v). CIT v. Anil Kumar Bhatia [352 ITR 493 (Del)] (vi). Brij Bhushan Singal & Ors v. ACIT in ITA.Nos. 1412 to 141/Del/18 order dated 31.10.2018 (vii). Shri Sanjay and Smt. Aarti Singal v. DCIT in ITA.Nos. 706, 707, 709/Chd/18…

Deputy Commissioner of Income Tax( Central)-2, Raipur vs. Mesers Shree Jagdamba Construction Company, Raipur

In the result, appeal of the Revenue is dismissed

ITA 42/RPR/2020[2014-15]Status: DisposedITAT Raipur02 Sept 2021AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

For Appellant: Shri R. B. Doshi, C.A

Section 40A(3)

…C Knowledge Park Pvt. Ltd. (2016) 385 ITR 346 (Kar); Pr. CIT-2 vs. Salasar Stock Broking Ltd. 2016- ITA Nos. 37 to 42/RPR/2020 (M/s. Shree Jagdamba Constructions Co.) A.Ys. 2009-10 to 2014-15 - 12 - TIOL-2099-HC-KOL-IT and CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom). 10. We find complete merit in the various pleas raised on behalf of the assessee as listed above. The additions made by the AO is completely arbitrary, baseless and dehors any underlying material unearthed in the course of search or discovered subsequently on the basis of post search material relatable to evidence found in search. The add…

Deputy Commissioner of Income Tax( Central)-2, Raipur vs. Mesers Shree Jagdamba Construction Company, Raipur

In the result, appeal of the Revenue is dismissed

ITA 41/RPR/2020[2013-14]Status: DisposedITAT Raipur02 Sept 2021AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

For Appellant: Shri R. B. Doshi, C.A

Section 40A(3)

…C Knowledge Park Pvt. Ltd. (2016) 385 ITR 346 (Kar); Pr. CIT-2 vs. Salasar Stock Broking Ltd. 2016- ITA Nos. 37 to 42/RPR/2020 (M/s. Shree Jagdamba Constructions Co.) A.Ys. 2009-10 to 2014-15 - 12 - TIOL-2099-HC-KOL-IT and CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom). 10. We find complete merit in the various pleas raised on behalf of the assessee as listed above. The additions made by the AO is completely arbitrary, baseless and dehors any underlying material unearthed in the course of search or discovered subsequently on the basis of post search material relatable to evidence found in search. The add…

Deputy Commissioner of Income Tax( Central)-2, Raipur vs. Mesers Shree Jagdamba Construction Company, Raipur

In the result, appeal of the Revenue is dismissed

ITA 40/RPR/2020[2012-13]Status: DisposedITAT Raipur02 Sept 2021AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

For Appellant: Shri R. B. Doshi, C.A

Section 40A(3)

…C Knowledge Park Pvt. Ltd. (2016) 385 ITR 346 (Kar); Pr. CIT-2 vs. Salasar Stock Broking Ltd. 2016- ITA Nos. 37 to 42/RPR/2020 (M/s. Shree Jagdamba Constructions Co.) A.Ys. 2009-10 to 2014-15 - 12 - TIOL-2099-HC-KOL-IT and CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom). 10. We find complete merit in the various pleas raised on behalf of the assessee as listed above. The additions made by the AO is completely arbitrary, baseless and dehors any underlying material unearthed in the course of search or discovered subsequently on the basis of post search material relatable to evidence found in search. The add…

Deputy Commissioner of Income Tax( Central)-2, Raipur vs. Mesers Shree Jagdamba Construction Company, Raipur

In the result, appeal of the Revenue is dismissed

ITA 39/RPR/2020[2011-12]Status: DisposedITAT Raipur02 Sept 2021AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

For Appellant: Shri R. B. Doshi, C.A

Section 40A(3)

…C Knowledge Park Pvt. Ltd. (2016) 385 ITR 346 (Kar); Pr. CIT-2 vs. Salasar Stock Broking Ltd. 2016- ITA Nos. 37 to 42/RPR/2020 (M/s. Shree Jagdamba Constructions Co.) A.Ys. 2009-10 to 2014-15 - 12 - TIOL-2099-HC-KOL-IT and CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom). 10. We find complete merit in the various pleas raised on behalf of the assessee as listed above. The additions made by the AO is completely arbitrary, baseless and dehors any underlying material unearthed in the course of search or discovered subsequently on the basis of post search material relatable to evidence found in search. The add…

Deputy Commissioner of Income Tax( Central)-2, Raipur vs. Mesers Shree Jagdamba Construction Company, Raipur

In the result, appeal of the Revenue is dismissed

ITA 38/RPR/2020[2010-11]Status: DisposedITAT Raipur02 Sept 2021AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

For Appellant: Shri R. B. Doshi, C.A

Section 40A(3)

…C Knowledge Park Pvt. Ltd. (2016) 385 ITR 346 (Kar); Pr. CIT-2 vs. Salasar Stock Broking Ltd. 2016- ITA Nos. 37 to 42/RPR/2020 (M/s. Shree Jagdamba Constructions Co.) A.Ys. 2009-10 to 2014-15 - 12 - TIOL-2099-HC-KOL-IT and CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom). 10. We find complete merit in the various pleas raised on behalf of the assessee as listed above. The additions made by the AO is completely arbitrary, baseless and dehors any underlying material unearthed in the course of search or discovered subsequently on the basis of post search material relatable to evidence found in search. The add…

Deputy Commissioner of Income Tax( Central)-2, Raipur vs. Mesers Shree Jagdamba Construction Company, Raipur

In the result, appeal of the Revenue is dismissed

ITA 37/RPR/2020[2009-10]Status: DisposedITAT Raipur02 Sept 2021AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

For Appellant: Shri R. B. Doshi, C.A

Section 40A(3)

…C Knowledge Park Pvt. Ltd. (2016) 385 ITR 346 (Kar); Pr. CIT-2 vs. Salasar Stock Broking Ltd. 2016- ITA Nos. 37 to 42/RPR/2020 (M/s. Shree Jagdamba Constructions Co.) A.Ys. 2009-10 to 2014-15 - 12 - TIOL-2099-HC-KOL-IT and CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom). 10. We find complete merit in the various pleas raised on behalf of the assessee as listed above. The additions made by the AO is completely arbitrary, baseless and dehors any underlying material unearthed in the course of search or discovered subsequently on the basis of post search material relatable to evidence found in search. The add…

Vinod K Faria, Mumbai vs. DCIT (OSD) -II Cen RG 7, Mumbai

The appeal stands partly allowed

ITA 3798/MUM/2013[2003-04]Status: DisposedITAT Mumbai01 Sept 2021AY 2003-04

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील िं./ I.T.A. No.3798/Mum/2013 (धििाारण वर्ा / Assessment Year: 2003-04) & 2. आयकरअपील िं./ I.T.A. No.3799/Mum/2013 (धििाारण वर्ा / Assessment Year: 2004-05) & 3. आयकरअपील िं./ I.T.A. No.3800/Mum/2013 (धििाारण वर्ा / Assessment Year: 2005-06) & 4. आयकरअपील िं./ I.T.A. No.3801/Mum/2013 (धििाारण वर्ा / Assessment Year: 2006-07) & 5. आयकरअपील िं./ I.T.A. No.1475/Mum/2016 (धििाारण वर्ा / Assessment Year: 2004-05) & 6. आयकरअपील िं./ I.T.A. No.1476/Mum/2016 (धििाारण वर्ा / Assessment Year: 2005-06) & 7. आयकरअपील िं./ I.T.A. No.1477/Mum/2016 (धििाारण वर्ा / Assessment Year: 2006-07) Shri Vinod K. Faria Dcit (Osd-Ii), Central Range-7 बिाम/ Flat No. 3, Fairy Manor, 13, Room No. 413, Aayakar Bhavan, Gunbow Street, Fort Mumbai-400 020 Vs. Mumbai-400 706 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaapf-1045-J (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Hiral Sejpal- Ld. Ar Revenue By : Shri H. N. Singh– Ld. Cit-Dr

For Appellant: Shri Hiral Sejpal- Ld. ARFor Respondent: Shri H. N. Singh– Ld. CIT-DR

Section 143(2)Section 153ASection 69ASection 69C

…1 Shri Vinod K. Faria Assessment Years: 2003-04 to 2006-07 आयकर अपीलीय अधिकरण “एफ” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI माननीय श्री महावीर स िंह, उपाध्यक्ष एवुं माननीय श्री मनोज कुमार अग्रवाल ,लेखा दस्य के मक्ष। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) 1. आयकरअपील िं./ I.T.A. No.3798/Mum/2013 (धििाारण वर्ा / Assessment Year: 2003-04) & 2. आयकरअपील िं./ I.T.A. No.3799/Mum/2013 (धििाारण वर्ा / Assessment Year: 2004-05) & 3. आयकरअपील िं./ I.T.A. No.3800/Mum/2013 (धििाारण वर्ा / Assessment Year:…

Yogesh Mehra, Mumbai vs. DCIT, C.C.-3(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4007/MUM/2019[2008-09]Status: DisposedITAT Mumbai27 Jul 2021AY 2008-09

Bench: Shri Rajesh Kumar & Shri Ravish Soodassessment Year: 2008-09

For Appellant: Shri Ritu Kamal Kishor, A.RFor Respondent: Shri T.S. Khalsa, D.R

Section 132Section 143(3)Section 153ASection 2(22)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER Assessment Year: 2008-09 Shri Yogesh Mehra, DCIT, C.C.- 3(1), Flat No.201, Air India Building, Hare Krishna Society, Nariman Point, Vs. North South Road No.8, Mumbai - 400021 Vile Parle (W), Mumbai-400 009 PAN: AAAPM6139N (Appellant) (Respondent) Present for: Assessee by : Shri Ritu Kamal Kishor, A.R. Revenue by : Shri T.S. Khalsa, D.R. Date of Hearing : 13.07.2021 Date of Pronouncement : 27.07.2021 O R D E R Per Rajesh Kumar, Accountant Member: The present appeal…

Jagdishkumar Madanlal Gupta, Mumbai vs. DCIT, Central Circle - 5(1), Mumbai

ITA 3458/MUM/2019[2013-14]Status: DisposedITAT Mumbai26 Jul 2021AY 2013-14

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

For Appellant: Dr. K. Shivaram, A.RFor Respondent: Shri Sunil Deshpande, D.R

Section 132(1)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA Nos.3458 & 3459/M/2019 Assessment Years: 2013-14 & 2014-15 Mr. Jagdishkumar DCIT, Central Circle-5(1), Madanlal Gupta, Room No.1928, 16-A, Andheri Industrial Air India Building, Estate, Vs. Nariman Point, Veera Desai Road, Mumbai - 400021 Andheri (W), Mumbai – 400 058 PAN: AACPG2753N (Appellant) (Respondent) Assessment Year: 2012-13 M/s. J. Kumar DCIT, Central Circle-5(1), Developers Ltd., Room No.1928, 16-A, Andheri Industrial Air India Building, Estate, Vs.…

Shrimati Jatinder Kaur (Alias Amrita), Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

In the result all the appeals of the assessee are allowed

ITA 731/ASR/2019[2016-17]Status: DisposedITAT Amritsar20 Jul 2021AY 2016-17

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

…ly unjustified particularly when there was no incriminating document/ material as would also be evident from the assessment order also. In support of the above legal contention, attention is drawn to the following decisions: (a) CIT vs. Gurdinder Singh Bawa - 386 ITR 483 [Bombay High Court]: It was held that that since assessment was not pending at the time of search and no incriminating document had been found, the proceedings u/s 153A were without jurisdiction. Copy of the decision is enclosed at page no. 5 86 6. (b) DCIT vs. Times Finvest& Commerce Ltd. - 45 CCH 324 [ITAT Chandigarh]: It was held that in the a…

Shrimati Jatinder Kaur ( Alias Amrita), Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

In the result all the appeals of the assessee are allowed

ITA 730/ASR/2019[2014-15]Status: DisposedITAT Amritsar20 Jul 2021AY 2014-15

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

…ly unjustified particularly when there was no incriminating document/ material as would also be evident from the assessment order also. In support of the above legal contention, attention is drawn to the following decisions: (a) CIT vs. Gurdinder Singh Bawa - 386 ITR 483 [Bombay High Court]: It was held that that since assessment was not pending at the time of search and no incriminating document had been found, the proceedings u/s 153A were without jurisdiction. Copy of the decision is enclosed at page no. 5 86 6. (b) DCIT vs. Times Finvest& Commerce Ltd. - 45 CCH 324 [ITAT Chandigarh]: It was held that in the a…

Shrimati Jatinder Kaur(Alias Amrita), Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

In the result all the appeals of the assessee are allowed

ITA 728/ASR/2019[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

…ly unjustified particularly when there was no incriminating document/ material as would also be evident from the assessment order also. In support of the above legal contention, attention is drawn to the following decisions: (a) CIT vs. Gurdinder Singh Bawa - 386 ITR 483 [Bombay High Court]: It was held that that since assessment was not pending at the time of search and no incriminating document had been found, the proceedings u/s 153A were without jurisdiction. Copy of the decision is enclosed at page no. 5 86 6. (b) DCIT vs. Times Finvest& Commerce Ltd. - 45 CCH 324 [ITAT Chandigarh]: It was held that in the a…

Jay Ketan Parikh, Mumbai vs. The Dy CIT Central Circle-1(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1955/MUM/2020[2006-07]Status: DisposedITAT Mumbai07 Apr 2021AY 2006-07

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

For Appellant: Shri Vijay Mehta, A.RFor Respondent: Shri Rahul Raman, D.R

Section 132Section 143(3)Section 69A

…bated assessment which have become final, if no incriminating material is found during the course of search. This legal proposition is further reiterated by various High Courts, including the jurisdictional High Court in the case of CIT vs Gurinder Singh Bawa 386 ITR 483(Bom), where it was held that once an assessment has attained finality for a particular year i.e. it is not pending, then the same cannot be subject to tax in proceedings under section 153A of the Act.” • Similar ratio has been laid down in the case of Shri Biswanath Garodia vs. DCIT (supra). The operative part whereof is reproduced as under: M/s…

M/S J. Kumar Infraprojects Ltd, Mumbai vs. DCIT Cen Cir 5(1), Mumbai

In the result all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 3449/MUM/2019[2012-13]Status: DisposedITAT Mumbai22 Feb 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2015-16 Assessment Year: 2016-17 M/S. J. Kumar Dy. Cit, Infraprojects Ltd., Central Circle-5(1), 16A, Andheri Industrial Mumbai Estate, Vs. Veera Desasi Road, Andheri (West), Mumbai – 400 053 Pan: Aaacj9161C (Appellant) (Respondent) Assessment Year: 2014-15 Assessment Year: 2015-16 Assessment Year: 2016-17 Jt. Cit (Osd) Cc-5(1), M/S. J. Kumar R.No.1926, Infraprojects Ltd., 19Th Floor, 16A, Andheri Industrial Air India Bldg., Vs. Estate, Nariman Point, Veera Desasi Road, Mumbai – 400 021 Andheri (West), Mumbai – 400 053 Pan: Aaacj9161C (Appellant) (Respondent)

For Appellant: Dr. K Shivaram, A.RFor Respondent: Shri Jacinta Zimik Vashai, D.R

Section 37(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2015-16 Assessment Year: 2016-17 M/s. J. Kumar Dy. CIT, Infraprojects Ltd., Central Circle-5(1), 16A, Andheri Industrial Mumbai Estate, Vs. Veera Desasi Road, Andheri (West), Mumbai – 400 053 PAN: AAACJ9161C (Appellant) (Respondent) Assessment Year: 2014-15 Assessment Year: 2015-16 Assessment Year: 2016-17 Jt. CIT (OSD) CC-5(1), M/s. J. Kumar R.No.1926, Infraprojects Ltd., 19th…

Reena A Ajmera, Mumbai vs. DCIT CC 2(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 982/MUM/2020[2011-12]Status: DisposedITAT Mumbai09 Feb 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Blereena A. Ajmera V. Dcit, Central Circle – 2(2) 4Th Floor, Ajmera House Room No. 806, 8Th Floor Pathakwadi, L.T. Marg Old. Cgo Building Mumbai - 400002 Maharshi Karve Road Mumbai Pan: Aagpa6019D (Appellant) (Respondent) Ms. Dinkle Hariya Assessee By : Department By Shri Sanjay J. Sethi

For Appellant: Department by Shri Sanjay J. Sethi

Section 143(1)Section 143(2)Section 153ASection 68Section 69

…7. Reliance was placed on the following decisions in support of her contentions: - (i). Pr.CIT v. Meeta Gutgutia [ 82 taxmann.com 287 (Del)] SLP dismissed by Hon'ble Supreme Court which is reported in 96 taxmann.com 468 (SC). (ii). CIT v. Gurinder Singh Bawa [386 ITR 483 (BOM)] (iii). CIT v. Kabul Chawla [380 ITR 573 (Del)] (iv). CIT v. Continental Warehousing Corporation [374 ITR 645 (BOM)] (v). CIT v. Anil Kumar Bhatia [352 ITR 493 (Del)] (vi). Brij Bhushan Singal & Ors v. ACIT in ITA.Nos. 1412 to 141/Del/18 order dated 31.10.2018 (vii). Shri Sanjay and Smt. Aarti Singal v. DCIT in ITA.Nos. 706, 707, 709/Chd/18…

Smt. Sarita Chawla, Bhopal vs. The ACIT 1(2), Bhopal

In the result appeal of the assessee for Assessment Years

ITA 442/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section 234ASection 234BSection 234CSection 271(1)(c)

…e said that at the time of search the assessment was pending. A non-abated assessment can only be disturbed in respect of incriminating material found as a result of search. This is so held in CIT vs Kabul Chawla 380 ITR 573 (Del) CIT vs Gurinder Singh Bawa' 386 ITR 483{Bom.) In our cases, no incriminating material has been found while making the additions in respect of aforesaid grounds. Whatever IT(SS)ANos.158 to 175/Ind/2015 && others Chawla Group incriminating material was found was already offered and tax was paid on same. No other material remains. In the present case, the addition is purely related to g…

CIT v. Gurinder Singh Bawa

What is CIT v. Gurinder Singh Bawa authority for?

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Issues it is cited on

Judgments citing CIT v. Gurinder Singh Bawa

Vikram B Tannan, Mumbai vs. Asst CIT Cen Cir 20, Mumbai

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

Jasmin K Ajmera, Mumbai vs. DCIT CC 2(2), Mumbai

Deputy Commissioner of Income Tax( Central)-2, Raipur vs. Mesers Shree Jagdamba Construction Company, Raipur

Deputy Commissioner of Income Tax( Central)-2, Raipur vs. Mesers Shree Jagdamba Construction Company, Raipur

Deputy Commissioner of Income Tax( Central)-2, Raipur vs. Mesers Shree Jagdamba Construction Company, Raipur

Deputy Commissioner of Income Tax( Central)-2, Raipur vs. Mesers Shree Jagdamba Construction Company, Raipur

Deputy Commissioner of Income Tax( Central)-2, Raipur vs. Mesers Shree Jagdamba Construction Company, Raipur

Deputy Commissioner of Income Tax( Central)-2, Raipur vs. Mesers Shree Jagdamba Construction Company, Raipur

Vinod K Faria, Mumbai vs. DCIT (OSD) -II Cen RG 7, Mumbai

Yogesh Mehra, Mumbai vs. DCIT, C.C.-3(1), Mumbai

Jagdishkumar Madanlal Gupta, Mumbai vs. DCIT, Central Circle - 5(1), Mumbai

Shrimati Jatinder Kaur (Alias Amrita), Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

Shrimati Jatinder Kaur ( Alias Amrita), Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

Shrimati Jatinder Kaur(Alias Amrita), Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

Jay Ketan Parikh, Mumbai vs. The Dy CIT Central Circle-1(2), Mumbai

M/S J. Kumar Infraprojects Ltd, Mumbai vs. DCIT Cen Cir 5(1), Mumbai

Reena A Ajmera, Mumbai vs. DCIT CC 2(2), Mumbai

Smt. Sarita Chawla, Bhopal vs. The ACIT 1(2), Bhopal