CIT v. Gurinder Singh Bawa

386 ITR 483High Court2016#176 most cited

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.

416

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Gurinder Singh Bawa · Gurinder Singh Bawa · 386 ITR 483 · Section 153A · Section 132 · incriminating material · no addition · search assessment scope · assessment in search cases · undisclosed income

Also reported as

79 Taxmann.com 398

Sections most often in play

Section 153ASection 143(3)Section 132Section 148Section 147Section 153CSection 132ASection 132(4)

Issues it is cited on

section 158b(b)section 158bb(1)section 153(a)casus omissussection 158bbaccumulated profitsdeemed dividendretracted statementsection 2(22)section 2(22)(e)section 153a(1)section 132a

Judgments citing CIT v. Gurinder Singh Bawa

Late Smt. Sudesh Chawla L/H Shri Prem Chawla, Bhopal vs. The ACIT 1(2), Bhopal

In the result appeal of the assessee for Assessment Years

ITA 441/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…

The DCIT, 1(1), Bhopal vs. Smt. Sudesh Chawla, Bhopal

In the result appeal of the assessee for Assessment Years

ITA 405/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…

Shri. K. Muniraju, Bangalore vs. Principal Commissioner Income Tax, Central, Bangalore

In the result appeals filed by assessee for asst

ITA 1376/BANG/2019[2011-12]Status: DisposedITAT Bangalore20 Oct 2020AY 2011-12

Bench: Shri A.K Garodia & Smt. Beena Pillai

For Appellant: Shri Rajeev C Nulvi, AdvocateFor Respondent: Shri Dilip Reddy, Standing Counsel to Dept. (DR)
Section 143(3)Section 263

…s Continental Ware Housing Corporation 374 ITR 645 held that no addition can be made where there was pending assessment, if no incriminating materials found during the search. The similar view of taken by the Bombay High Court is case of CIT Vs Gurinder Singh 386 ITR 483. The ITAT Pune in Leelavati Vijaykumar Kotecha Vs ACIT ITA No. 1294 to 1297/PUN/2016, wherein addition u/s 68 was agated, the Pune ITAT in view of the Bombay High Court judgment set aside the order of the Assessing Officer passed u/s 153A of the Income Tax Act, 1961. 2. The Delhi Tribunal in case of Lord Krishna Dwellers (P) Ltd. Vs DCITITA No. 5…

Asst CIT CC 1 (1), Mumbai vs. M/S B & M Buildcon, Mumbai

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

ITA 7472/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

…1 M/s B & M Buildcon Assessment Years: 2013-14 & 2014-15 आयकर अपीलीय अधिकरण “बी” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “B” 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 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 Pratisht…

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

…1 M/s B & M Buildcon Assessment Years: 2013-14 & 2014-15 आयकर अपीलीय अधिकरण “बी” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “B” 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 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 Pratisht…

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

…1 M/s B & M Buildcon Assessment Years: 2013-14 & 2014-15 आयकर अपीलीय अधिकरण “बी” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “B” 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 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 Pratisht…

Naresh J. Kotak, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 6(4), Mumbai

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

ITA 4635/MUM/2017[2007-08]Status: DisposedITAT Mumbai06 Nov 2019AY 2007-08

Bench: Shri Waseem Ahmed & Shri Ramlal Negiआयकर अपील सं./Ita Nos. 4635-4637 & 4641/Mum/2017 "नधा"रण वष"/Asstt. Years: (2006-2007 To 2009-10) Shri Naresh J. Kotak, D.C.I.T., C/O. Kalyaniwalla & Mistry Llp, Vs. Central Circle-6(4), Esplanade House, 2Nd Floor, 29, (Formerly A.C.I.T., Hazarimal Somani Marg, Fort, Central Circle 39) Mumbai-400001. Mumbai.

For Respondent: Lakshmi Vara Prasad Gode
Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’B’’ BENCH, MUMBAI BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI RAMLAL NEGI, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 4635-4637 & 4641/MUM/2017 "नधा"रण वष"/Asstt. Years: (2006-2007 to 2009-10) Shri Naresh J. Kotak, D.C.I.T., C/o. Kalyaniwalla & Mistry LLP, Vs. Central Circle-6(4), Esplanade House, 2nd Floor, 29, (formerly A.C.I.T., Hazarimal Somani Marg, Fort, Central Circle 39) Mumbai-400001. Mumbai. PAN: AADPK7084K (Applicant) (Respondent) : Assessee by Shri M.M. Golvala, A.R Revenue by : Lakshmi Vara Prasad Gode, CIT.D.R सुनवाई क"…

Deputy Commissioner of Income Tax Central Circle-6(2), Mumbai vs. Sameer Nerurkar, Mumbai

In the result, the appeals are dismissed

ITA 4891/MUM/2017[2007-08]Status: DisposedITAT Mumbai31 Oct 2019AY 2007-08

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2007-08 & Assessment Year: 2008-09

For Appellant: Mr. Gaurav Kabra, ARFor Respondent: Ms. Vidisha Kalara, CIT-DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 144Section 153A

…g documents found during the course of search. In the case of SKS Ispat & Power Limited (2017) 298 ITR 584, the Hon’ble Bombay High Court after referring to its own decision in Continental Warehousing Corporation (supra) and CIT v. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom)has held the following: “In case of CIT v. Gurinder Singh Bawa and in the case of CIT v. Continental Warehousing Corporation & Anr. (referred to supra), it has been observed that Section 153A cannot be a tool to have a second inning of assessment either to the Revenue or the Assessee. Even in case of CIT v. Gurinder Singh Bawa (referred to…

Deputy Commissioner of Income Tax Central Circle-6(2), Mumbai vs. Sameer Nerurkar, Mumbai

In the result, the appeals are dismissed

ITA 4883/MUM/2017[2008-09]Status: DisposedITAT Mumbai31 Oct 2019AY 2008-09

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2007-08 & Assessment Year: 2008-09

For Appellant: Mr. Gaurav Kabra, ARFor Respondent: Ms. Vidisha Kalara, CIT-DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 144Section 153A

…g documents found during the course of search. In the case of SKS Ispat & Power Limited (2017) 298 ITR 584, the Hon’ble Bombay High Court after referring to its own decision in Continental Warehousing Corporation (supra) and CIT v. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom)has held the following: “In case of CIT v. Gurinder Singh Bawa and in the case of CIT v. Continental Warehousing Corporation & Anr. (referred to supra), it has been observed that Section 153A cannot be a tool to have a second inning of assessment either to the Revenue or the Assessee. Even in case of CIT v. Gurinder Singh Bawa (referred to…

DCIT Cen Cir 1(1), Mumbai vs. Arunkumar R Mehta, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2477/MUM/2018[2007-08]Status: DisposedITAT Mumbai06 Sept 2019AY 2007-08

Bench: Shri G. Manjunatha & Shri Ram Lal Negidcit, Central Circle-1(1) Vs. Arun Kumar R. Mehta Room No.903, 9Th Floor 1608, Prasad Chamber Old Cgo(Annexe) Behind Tbz, Opera House M.K.Road Mumbai-400 004 Mumbai-400 020 Pan/Gir No.Aabpm3327M Appellant) .. Respondent)

Section 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER DCIT, Central Circle-1(1) Vs. Arun Kumar R. Mehta Room NO.903, 9th Floor 1608, Prasad Chamber Old CGO(Annexe) Behind TBZ, Opera House M.K.Road Mumbai-400 004 Mumbai-400 020 PAN/GIR No.AABPM3327M Appellant) .. Respondent) Assessee by Nitesh Joshi & P.P.Bhandari Revenue by Anadi Varma Date of Hearing 15/07/2019 Date of Pronouncement 06/09/2019 आदेश आदेश / O R D E R आदेश आदेश PER G.MANJUNATHA (A.M): This appeal filed by the revenue is directed against the order of the Commi…

ACIT Cir 2, Thane vs. S.C Thakur & Brothers, Raigad

In the result, both the appeals are partly allowed

ITA 5001/MUM/2011[2006-07]Status: DisposedITAT Pune03 Sept 2019AY 2006-07

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita No.4170/Mum/2011 िनधा"रण वष" / Assessment Year : 2006-07 M/S. S.C. Thakur & Brothers, Vs. Acit, Central Plot No.265/1, Om Sadanika, Circle, Thane Panvel Uran Road, Panvel, Dist. Raigad Pan : Aadcs8865K Appellant Respondent आयकर अपील सं. / Ita No.5001/Mum/2011 िनधा"रण वष" / Assessment Year : 2006-07 Acit, Central Vs. M/S. S.C. Thakur & Brothers, Circle-2, Thane Plot No.265/1, Om Sadanika, Panvel Uran Road, Panvel, Dist. Raigad Pan : Aadcs8865K Appellant Respondent

Section 132Section 139(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144Section 153ASection 40

…de only on the basis of incriminating material found during the course of search as has been held by the Hon’ble jurisdictional High Court in CIT & others Vs. Deepak Kumar Agarwal and others (2017) 398 ITR 586 (Bom.) and CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom.). 9. The instant case falls under the completed assessment category, for which though the return was filed u/s.139(1) but the assessment was not taken up and further the time limit for issuing notice u/s.143(2) had already expired. The extant addition has been made by invoking the provisions of section 40(a)(ia) of the Act. The assessee…

S.C. Thakur & Brothers, Raigad vs. ACIT Cen Cir, Mumbai

In the result, both the appeals are partly allowed

ITA 4170/MUM/2011[2006-07]Status: DisposedITAT Pune03 Sept 2019AY 2006-07

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita No.4170/Mum/2011 िनधा"रण वष" / Assessment Year : 2006-07 M/S. S.C. Thakur & Brothers, Vs. Acit, Central Plot No.265/1, Om Sadanika, Circle, Thane Panvel Uran Road, Panvel, Dist. Raigad Pan : Aadcs8865K Appellant Respondent आयकर अपील सं. / Ita No.5001/Mum/2011 िनधा"रण वष" / Assessment Year : 2006-07 Acit, Central Vs. M/S. S.C. Thakur & Brothers, Circle-2, Thane Plot No.265/1, Om Sadanika, Panvel Uran Road, Panvel, Dist. Raigad Pan : Aadcs8865K Appellant Respondent

Section 132Section 139(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144Section 153ASection 40

…de only on the basis of incriminating material found during the course of search as has been held by the Hon’ble jurisdictional High Court in CIT & others Vs. Deepak Kumar Agarwal and others (2017) 398 ITR 586 (Bom.) and CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom.). 9. The instant case falls under the completed assessment category, for which though the return was filed u/s.139(1) but the assessment was not taken up and further the time limit for issuing notice u/s.143(2) had already expired. The extant addition has been made by invoking the provisions of section 40(a)(ia) of the Act. The assessee…

M/S Shubham Prime Builders Ppvt. Ltd., Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, both the appeals of the assessee are allowed in terms indicated hereinabove

ITA 607/JPR/2018[2010-11]Status: DisposedITAT Jaipur30 May 2019AY 2010-11
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 139Section 139(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 153ASection 153A(1)Section 3Section 40A(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 606 & 607/JP/2018 fu/kZkj.k o"kZ@Assessment Years :2010-11 & 2012-13 M/s Shubham Prime Builders cuke D.C.I.T., Vs. Pvt. Ltd., Central Circle, Choudhary Hotel Premises, Kota. Aerodrame Circle, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANCS 3049 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri P.C. Parwal (CA) jktLo dh…

M/S Shubham Prime Builders Ppvt. Ltd., Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, both the appeals of the assessee are allowed in terms indicated hereinabove

ITA 606/JPR/2018[2010-11]Status: DisposedITAT Jaipur30 May 2019AY 2010-11
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 139Section 139(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 153ASection 153A(1)Section 3Section 40A(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 606 & 607/JP/2018 fu/kZkj.k o"kZ@Assessment Years :2010-11 & 2012-13 M/s Shubham Prime Builders cuke D.C.I.T., Vs. Pvt. Ltd., Central Circle, Choudhary Hotel Premises, Kota. Aerodrame Circle, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANCS 3049 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri P.C. Parwal (CA) jktLo dh…

Shri Mahesh D. Gupta, Nagpur vs. ACIT-Central-Circle-2(3), Nagpur

In the result, the appeal of the assessee is allowed

ITA 183/NAG/2014[2004-05]Status: DisposedITAT Nagpur29 Mar 2019AY 2004-05
For Appellant: Shri Rajesh Loya, AdvFor Respondent: Shri U. U. Kasar, Jt.CIT
Section 131Section 139Section 143(1)Section 143(2)Section 143(3)Section 148Section 153A

…7 (Mum.) (S.B.) affirmed by Hon'ble Bombay High Court in ITA no. 1969 of 2013 dated 21-4-2015 • Pr. CIT vs. Sunrise Finlease (P.) Ltd. (2018) 89 taxmann.com 1 (Gujarat) • CIT Vs. Kabul Chawala (2015) 234 Taxmann 300 (Del.) • CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom.) • Pr. CIT vs Ms. Lata Jain (2016) 384 ITR 543 (Del.) • CIT Vs. MGF Automobile Ltd. (Del.) • Krishna Kumar Singhania vs. DCIT (2017) 88 taxmann.com 259 (Kol. Trib) • CIT (Central) vs. Murli Agro Products Ltd.[2014] 49 taxmann.com 172 (Bom.) • CIT Vs. Pratibha Industries Ltd.[2013] 141 ITD 151 • CIT Vs. Lancy Constructions [2016] 383 ITR 168…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Agrasen Agro Industries Private Limited, Kota

ITA 1205/JPR/2018[2011-12]Status: DisposedITAT Jaipur27 Mar 2019AY 2011-12
Section 143(3)Section 153Section 153ASection 68

…6 (Kar) (Copy at Case Law PB 160- 180) (ix) Kolkata High Court in Pr. CIT-2 v. Salasar Stock Broking Ltd. 2016-TIOL-2099-HC-KOL-IT (Copy at Case Law PB 213-214 in case of M/s Kota Dall Mill) (x) Hon’ble Bombay High Court in CIT v. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom). (Copy at Case Law PB 207-209 in case of M/s Kota Dall Mill) (xi) Hon’ble Delhi High Court in the case of Pr. CIT Central-3 v/s Dharampal Premchand Ltd in ITA 512,513,514/2016 vide order ITA 1053, 1188 & 1205/JP/2018 & CO 48/JP/2018_ 16 M/s Agrasen Agro Industries P Ltd. Vs DCIT dated 21/08/2017. (Copy at Case Law PB 194-198 in case of M…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Agrasen Agro Industries Private Limited, Kota

ITA 1188/JPR/2018[2010-11]Status: DisposedITAT Jaipur27 Mar 2019AY 2010-11
Section 143(3)Section 153Section 153ASection 68

…6 (Kar) (Copy at Case Law PB 160- 180) (ix) Kolkata High Court in Pr. CIT-2 v. Salasar Stock Broking Ltd. 2016-TIOL-2099-HC-KOL-IT (Copy at Case Law PB 213-214 in case of M/s Kota Dall Mill) (x) Hon’ble Bombay High Court in CIT v. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom). (Copy at Case Law PB 207-209 in case of M/s Kota Dall Mill) (xi) Hon’ble Delhi High Court in the case of Pr. CIT Central-3 v/s Dharampal Premchand Ltd in ITA 512,513,514/2016 vide order ITA 1053, 1188 & 1205/JP/2018 & CO 48/JP/2018_ 16 M/s Agrasen Agro Industries P Ltd. Vs DCIT dated 21/08/2017. (Copy at Case Law PB 194-198 in case of M…

M/S. Agrasen Agro Industries Private Limited, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1053/JPR/2018[2010-11]Status: DisposedITAT Jaipur27 Mar 2019AY 2010-11
Section 143(3)Section 153Section 153ASection 68

…6 (Kar) (Copy at Case Law PB 160- 180) (ix) Kolkata High Court in Pr. CIT-2 v. Salasar Stock Broking Ltd. 2016-TIOL-2099-HC-KOL-IT (Copy at Case Law PB 213-214 in case of M/s Kota Dall Mill) (x) Hon’ble Bombay High Court in CIT v. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom). (Copy at Case Law PB 207-209 in case of M/s Kota Dall Mill) (xi) Hon’ble Delhi High Court in the case of Pr. CIT Central-3 v/s Dharampal Premchand Ltd in ITA 512,513,514/2016 vide order ITA 1053, 1188 & 1205/JP/2018 & CO 48/JP/2018_ 16 M/s Agrasen Agro Industries P Ltd. Vs DCIT dated 21/08/2017. (Copy at Case Law PB 194-198 in case of M…

DCIT, CC-4(1), Kolkata vs. M/S Maan Steel & Power Ltd., Kolkata

In the result this appeal of the revenue is dismissed

ITA 1192/KOL/2017[2011-12]Status: DisposedITAT Kolkata06 Feb 2019AY 2011-12

Bench: Sri J. Sudhakar Reddy & Sri A. T. Varkey)

Section 132Section 153ASection 250

…everal judgments not only by the Hon'ble Delhi High Court but also by other Hon'ble High Court like, Pr. CIT vs. Somaya Construction Pvt. Ltd. 387 ITR 529 (Guj), CIT vs. IBC Knowledge Park Pvt. Ltd. 385 ITR 346 (Kar) and CIT vs.Gurinder Singh Bawa reported in 386 ITR 483. In the latest judgment the Hon'ble Delhi High Court in Pr. CIT vs. Meeta Gutgutia, their Lordships reiterated the same principle after discussing and analyzing catena of decisions including that of Anil Kumar Bhatia (supra) and Dayawanti Gupta. The Hon'ble HighCourt observed and held as under:- “62. Subsequently, in Principal Commissioner of Inc…

Hydroair Tectonics (Pcd) Ltd, Navi Mumbai vs. DCIT Cen Cir 2(1), Mumbai

ITA 3949/MUM/2017[2005-06]Status: DisposedITAT Mumbai30 Jan 2019AY 2005-06

Bench: Shri Joginder Singh () & Shri G Manjunatha ()

Section 132Section 132(4)

…te of search, no addition could be made in absence of incriminating material found as a result of search. In this regard, he relied upon the following judgements:- 1. CIT v. Continental Warehousing Corporation 374 ITR 645 (Bom) 2. CIT v. Gurinder Singh Bawa 386 ITR 483 (Bom) 3. CIT v. SKS Ispat & Power Ltd. 398 ITR 584 (Bom) 4. Pr. CIT v. Marytime Suppliers Pvt. Ltd. –ITA No. 50/2017 5. Pr. CIT v. Dharampal Agrawal – ITA No. 52/2017 6. CIT v. Deepak Kumar Agarwal 398 ITR 586 (Bom) 7. CIT v. Murli Agro Products Ltd. 49 taxmann.com 172 (Bom) 8. Pr. CIT v. Saumya Construction P. Ltd. 387 ITR 529 (Guj) 9. Pr. CIT v…