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

DCIT Central Circle 2(1), Chenai vs. C.Vijaya Baskar, Pudukottai

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 697/CHNY/2023[2013-14]Status: DisposedITAT Chennai28 Feb 2025AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / Ita No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No.699/Chny/2023 (िनधा(रणवष( / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No.700/Chny/2023 (िनधा(रणवष( / Assessment Year: 2016-17) & 7. आयकरअपील सं. / Ita No.701/Chny/2023 (िनधा(रणवष( / Assessment Year: 2017-18) & 8. आयकरअपील सं. / Ita No.702/Chny/2023 (िनधा(रणवष( / Assessment Year: 2018-19) Dcit Shri C. Vijayabaskar बनाम/ Central Circle-2(1) #14/28-1, Sowrastra Street, Chennai. Illupur, Pudukottai-622 102. Vs.

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for department)- Ld. Sr. Counsel
Section 143(3)

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग&र, "ाियक सद# के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं. / ITA No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / ITA No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / ITA No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / ITA No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / ITA No.699/Chny/…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 59/NAG/2022[2017-18]Status: DisposedITAT Nagpur25 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…nanciers Pvt Ltd in the High Court of Delhi ITA No.81/2020 dated 9th September, 2021 (d) CIT vs. SKS Ispat & Power Ltd [2018] 99 taxmann.com 424 (Bombay) (e) CIT-20 us. Deepak kumar Agarwal (2017) 86 taxmann.com 3 (Bom.) (f) CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom.) (g) CIT (Central) vs. Murli Agro Products Ltd. (2014) 49 taxmann.com 172 (Bom.) (h) CIT Vs. Kabul Chawala (2015) 234 Taxmann 300 (Del.) It has been held that if no incriminating material is found during the course of the search in respect of an issue, then no addition in respect of such an issue can be made in the assessment u/s 153A of th…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 58/NAG/2022[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…nanciers Pvt Ltd in the High Court of Delhi ITA No.81/2020 dated 9th September, 2021 (d) CIT vs. SKS Ispat & Power Ltd [2018] 99 taxmann.com 424 (Bombay) (e) CIT-20 us. Deepak kumar Agarwal (2017) 86 taxmann.com 3 (Bom.) (f) CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom.) (g) CIT (Central) vs. Murli Agro Products Ltd. (2014) 49 taxmann.com 172 (Bom.) (h) CIT Vs. Kabul Chawala (2015) 234 Taxmann 300 (Del.) It has been held that if no incriminating material is found during the course of the search in respect of an issue, then no addition in respect of such an issue can be made in the assessment u/s 153A of th…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 57/NAG/2022[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…nanciers Pvt Ltd in the High Court of Delhi ITA No.81/2020 dated 9th September, 2021 (d) CIT vs. SKS Ispat & Power Ltd [2018] 99 taxmann.com 424 (Bombay) (e) CIT-20 us. Deepak kumar Agarwal (2017) 86 taxmann.com 3 (Bom.) (f) CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom.) (g) CIT (Central) vs. Murli Agro Products Ltd. (2014) 49 taxmann.com 172 (Bom.) (h) CIT Vs. Kabul Chawala (2015) 234 Taxmann 300 (Del.) It has been held that if no incriminating material is found during the course of the search in respect of an issue, then no addition in respect of such an issue can be made in the assessment u/s 153A of th…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 56/NAG/2022[2013-14]Status: DisposedITAT Nagpur25 Feb 2025AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…nanciers Pvt Ltd in the High Court of Delhi ITA No.81/2020 dated 9th September, 2021 (d) CIT vs. SKS Ispat & Power Ltd [2018] 99 taxmann.com 424 (Bombay) (e) CIT-20 us. Deepak kumar Agarwal (2017) 86 taxmann.com 3 (Bom.) (f) CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom.) (g) CIT (Central) vs. Murli Agro Products Ltd. (2014) 49 taxmann.com 172 (Bom.) (h) CIT Vs. Kabul Chawala (2015) 234 Taxmann 300 (Del.) It has been held that if no incriminating material is found during the course of the search in respect of an issue, then no addition in respect of such an issue can be made in the assessment u/s 153A of th…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 55/NAG/2022[2012-13]Status: DisposedITAT Nagpur25 Feb 2025AY 2012-13
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…nanciers Pvt Ltd in the High Court of Delhi ITA No.81/2020 dated 9th September, 2021 (d) CIT vs. SKS Ispat & Power Ltd [2018] 99 taxmann.com 424 (Bombay) (e) CIT-20 us. Deepak kumar Agarwal (2017) 86 taxmann.com 3 (Bom.) (f) CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom.) (g) CIT (Central) vs. Murli Agro Products Ltd. (2014) 49 taxmann.com 172 (Bom.) (h) CIT Vs. Kabul Chawala (2015) 234 Taxmann 300 (Del.) It has been held that if no incriminating material is found during the course of the search in respect of an issue, then no addition in respect of such an issue can be made in the assessment u/s 153A of th…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 54/NAG/2022[2011-12]Status: DisposedITAT Nagpur25 Feb 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…nanciers Pvt Ltd in the High Court of Delhi ITA No.81/2020 dated 9th September, 2021 (d) CIT vs. SKS Ispat & Power Ltd [2018] 99 taxmann.com 424 (Bombay) (e) CIT-20 us. Deepak kumar Agarwal (2017) 86 taxmann.com 3 (Bom.) (f) CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom.) (g) CIT (Central) vs. Murli Agro Products Ltd. (2014) 49 taxmann.com 172 (Bom.) (h) CIT Vs. Kabul Chawala (2015) 234 Taxmann 300 (Del.) It has been held that if no incriminating material is found during the course of the search in respect of an issue, then no addition in respect of such an issue can be made in the assessment u/s 153A of th…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 53/NAG/2022[2010-11]Status: DisposedITAT Nagpur25 Feb 2025AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…nanciers Pvt Ltd in the High Court of Delhi ITA No.81/2020 dated 9th September, 2021 (d) CIT vs. SKS Ispat & Power Ltd [2018] 99 taxmann.com 424 (Bombay) (e) CIT-20 us. Deepak kumar Agarwal (2017) 86 taxmann.com 3 (Bom.) (f) CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom.) 8 Shri Sanjay Dhanraj Jain ITA no.53, to 59/Nag./2024 (g) CIT (Central) vs. Murli Agro Products Ltd. (2014) 49 taxmann.com 172 (Bom.) (h) CIT Vs. Kabul Chawala (2015) 234 Taxmann 300 (Del.) It has been held that if no incriminating material is found during the course of the search in respect of an issue, then no addition in respect of such…

DCIT, Central Cir-2(4), Chennai vs. D R Balakrishna Raja, Chennai

In the result, ITA Nos.3340 & 3341 /Chny/2018 stand allowed whereas ITA No

ITA 90/CHNY/2019[2010-11]Status: DisposedITAT Chennai25 Feb 2025AY 2010-11

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.3340/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ Ita No.3341/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Shri D.R. Balakrishna Raja Acit बनाम/ 9/16, Venkatesan Street, T.Nagar, Central Circle-3(3), Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 3. आयकरअपील सं./ Ita No.90/Chny/2019 (िनधा;रणवष; / Assessment Year: 2010-11) Dcit Shri D.R.Balakrishna Raja, बनाम/ Central Circle-2(4), 9/16, Venkatesan Street, T.Nagar Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri K.G. Raghunath (Advocate)-Ld.Ar " थ"कीओरसे/Revenue By : Shri A. Sasikumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-02-2025 घोषणा की तारीख /Date Of Pronouncement : 25-02-2025

For Appellant: Shri K.G. Raghunath (Advocate)-Ld.ARFor Respondent: Shri A. Sasikumar (CIT)-Ld. DR
Section 132Section 144Section 153ASection 68

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ,ी मनोज कुमार अ0वाल ,लेखा सद5 एवं माननीय ,ी मनु कुमार िग9र, "ाियक सद5 के सम:। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं./ ITA No.3340/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ ITA No.3341/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Shri D.R. Balakrishna Raja ACIT बनाम/ 9/16, Venkatesan Street, T.Nagar, Central Circle-3(3), Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No.AGWPD-2354-E (अपीलाथ"/Appellant) : (" थ"…

D R Balakrishna Raja, Chennai vs. ACIT, Central Cir-3(3), Chennai

In the result, ITA Nos.3340 & 3341 /Chny/2018 stand allowed whereas ITA No

ITA 3341/CHNY/2018[2010-11]Status: DisposedITAT Chennai25 Feb 2025AY 2010-11

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.3340/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ Ita No.3341/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Shri D.R. Balakrishna Raja Acit बनाम/ 9/16, Venkatesan Street, T.Nagar, Central Circle-3(3), Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 3. आयकरअपील सं./ Ita No.90/Chny/2019 (िनधा;रणवष; / Assessment Year: 2010-11) Dcit Shri D.R.Balakrishna Raja, बनाम/ Central Circle-2(4), 9/16, Venkatesan Street, T.Nagar Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri K.G. Raghunath (Advocate)-Ld.Ar " थ"कीओरसे/Revenue By : Shri A. Sasikumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-02-2025 घोषणा की तारीख /Date Of Pronouncement : 25-02-2025

For Appellant: Shri K.G. Raghunath (Advocate)-Ld.ARFor Respondent: Shri A. Sasikumar (CIT)-Ld. DR
Section 132Section 144Section 153ASection 68

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ,ी मनोज कुमार अ0वाल ,लेखा सद5 एवं माननीय ,ी मनु कुमार िग9र, "ाियक सद5 के सम:। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं./ ITA No.3340/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ ITA No.3341/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Shri D.R. Balakrishna Raja ACIT बनाम/ 9/16, Venkatesan Street, T.Nagar, Central Circle-3(3), Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No.AGWPD-2354-E (अपीलाथ"/Appellant) : (" थ"…

D R Balakrishna Raja, Chennai vs. ACIT, Central Cir-3(3), Chennai

In the result, ITA Nos.3340 & 3341 /Chny/2018 stand allowed whereas ITA No

ITA 3340/CHNY/2018[2009-10]Status: DisposedITAT Chennai25 Feb 2025AY 2009-10

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.3340/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ Ita No.3341/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Shri D.R. Balakrishna Raja Acit बनाम/ 9/16, Venkatesan Street, T.Nagar, Central Circle-3(3), Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 3. आयकरअपील सं./ Ita No.90/Chny/2019 (िनधा;रणवष; / Assessment Year: 2010-11) Dcit Shri D.R.Balakrishna Raja, बनाम/ Central Circle-2(4), 9/16, Venkatesan Street, T.Nagar Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri K.G. Raghunath (Advocate)-Ld.Ar " थ"कीओरसे/Revenue By : Shri A. Sasikumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-02-2025 घोषणा की तारीख /Date Of Pronouncement : 25-02-2025

For Appellant: Shri K.G. Raghunath (Advocate)-Ld.ARFor Respondent: Shri A. Sasikumar (CIT)-Ld. DR
Section 132Section 144Section 153ASection 68

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ,ी मनोज कुमार अ0वाल ,लेखा सद5 एवं माननीय ,ी मनु कुमार िग9र, "ाियक सद5 के सम:। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं./ ITA No.3340/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ ITA No.3341/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Shri D.R. Balakrishna Raja ACIT बनाम/ 9/16, Venkatesan Street, T.Nagar, Central Circle-3(3), Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No.AGWPD-2354-E (अपीलाथ"/Appellant) : (" थ"…

B Devahie, Chennai vs. ACIT, Central Cir-3(3), Chennai

The appeals stand allowed

ITA 3328/CHNY/2018[2010-11]Status: DisposedITAT Chennai25 Feb 2025AY 2010-11

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.3327/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ Ita No.3328/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Late Smt. B. Devahie Acit (Represented By Dr. Balakrishna Central Circle-3(3), बनाम/ Raja – Legal Representative) Chennai. Vs. 9/16, Venkatesan Street, T. Nagar, Chennai-600 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Ahupb-6579-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri K.G. Raghunath (Advocate) - Ld. Ar " थ"कीओरसे/Revenue By : Shri A. Sasikumar (Cit) - Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-02-2025 घोषणा की तारीख /Date Of Pronouncement : 25-02-2025 आदेश / O R D E R Per Bench:

For Appellant: Shri K.G. Raghunath (Advocate) - Ld. ARFor Respondent: Shri A. Sasikumar (CIT) - Ld. DR
Section 132Section 144Section 153ASection 68

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ,ी मनोज कुमार अ0वाल ,लेखा सद5 एवं माननीय ,ी मनु कुमार िग9र, "ाियक सद5 के सम:। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं./ ITA No.3327/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ ITA No.3328/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Late Smt. B. Devahie ACIT (Represented by Dr. Balakrishna Central Circle-3(3), बनाम/ Raja – Legal Representative) Chennai. Vs. 9/16, Venkatesan Street, T. Nagar, Chennai-600 014. "थायीलेखासं./जीआइआ…

B Devahie, Chennai vs. ACIT, Central Cir-3(3), Chennai

The appeals stand allowed

ITA 3327/CHNY/2018[2009-10]Status: DisposedITAT Chennai25 Feb 2025AY 2009-10

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.3327/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ Ita No.3328/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Late Smt. B. Devahie Acit (Represented By Dr. Balakrishna Central Circle-3(3), बनाम/ Raja – Legal Representative) Chennai. Vs. 9/16, Venkatesan Street, T. Nagar, Chennai-600 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Ahupb-6579-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri K.G. Raghunath (Advocate) - Ld. Ar " थ"कीओरसे/Revenue By : Shri A. Sasikumar (Cit) - Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-02-2025 घोषणा की तारीख /Date Of Pronouncement : 25-02-2025 आदेश / O R D E R Per Bench:

For Appellant: Shri K.G. Raghunath (Advocate) - Ld. ARFor Respondent: Shri A. Sasikumar (CIT) - Ld. DR
Section 132Section 144Section 153ASection 68

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ,ी मनोज कुमार अ0वाल ,लेखा सद5 एवं माननीय ,ी मनु कुमार िग9र, "ाियक सद5 के सम:। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं./ ITA No.3327/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ ITA No.3328/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Late Smt. B. Devahie ACIT (Represented by Dr. Balakrishna Central Circle-3(3), बनाम/ Raja – Legal Representative) Chennai. Vs. 9/16, Venkatesan Street, T. Nagar, Chennai-600 014. "थायीलेखासं./जीआइआ…

DCIT-CC-7(3), Mumbai vs. M/S Lotus Buildspace LLP, Mumbai

In the result, all the appeals filed by the revenue are dismissed and the cross objections filed by the assessee are allowed

ITA 1484/MUM/2019[2013-14]Status: DisposedITAT Mumbai14 Feb 2025AY 2013-14

Bench: SHRI B.R. BASKARAN (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Respondent: Dr. K.R. Subhash (CIT-DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 153A(1)(a)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORESHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. C.O. No. A.Y. Appellant /Cross Respondent Objector 1484/M/2019 - 2013-14 D.C.I.T.-CC-7(3) M/s Lotus Buildspace Mumbai LLP, Room No.655, 6th 419, Laxmi Plaza, Floor, Aayakar Laxmi Industrial Bhavan, M.K. Road, Estate, New Link Mumbai Road, Andheri, Mumbai-400 053 PAN : AAEFL2464P - 43/Mum/2021 -do- M/s Lotus D.C.I.T.-CC-7(3) Buildspace LLP, Mumbai 1482/M/2019 - 2012-13 D.C.I.T.-CC-7(3) M/s Lotus Engicon Mumbai Pvt Ltd PAN : AABCL4505H - 109/Mum/2021 -d…

DCIT-CC-7(3), Mumbai vs. M/S Lotus Engicon Pvt. Ltd., Mumbai

In the result, all the appeals filed by the revenue are dismissed and the cross objections filed by the assessee are allowed

ITA 1482/MUM/2019[2012-13]Status: DisposedITAT Mumbai14 Feb 2025AY 2012-13

Bench: SHRI B.R. BASKARAN (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Respondent: Dr. K.R. Subhash (CIT-DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 153A(1)(a)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORESHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. C.O. No. A.Y. Appellant /Cross Respondent Objector 1484/M/2019 - 2013-14 D.C.I.T.-CC-7(3) M/s Lotus Buildspace Mumbai LLP, Room No.655, 6th 419, Laxmi Plaza, Floor, Aayakar Laxmi Industrial Bhavan, M.K. Road, Estate, New Link Mumbai Road, Andheri, Mumbai-400 053 PAN : AAEFL2464P - 43/Mum/2021 -do- M/s Lotus D.C.I.T.-CC-7(3) Buildspace LLP, Mumbai 1482/M/2019 - 2012-13 D.C.I.T.-CC-7(3) M/s Lotus Engicon Mumbai Pvt Ltd PAN : AABCL4505H - 109/Mum/2021 -d…

Sg Wind Farm Pvt. Ltd., Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1229/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Nov 2024AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद3 एवं माननीय +ी मनु कुमार िग7र, "ाियक सद3 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं. / ITA No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / ITA No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / ITA No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / ITA No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/s SG Wind Farm Private Limite…

Sg Wind Faarm Pvt. Ltd., Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1228/CHNY/2024[2015-16]Status: DisposedITAT Chennai19 Nov 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद3 एवं माननीय +ी मनु कुमार िग7र, "ाियक सद3 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं. / ITA No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / ITA No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / ITA No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / ITA No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/s SG Wind Farm Private Limite…

Sg Wind Farm Pvt. Ltd., Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1227/CHNY/2024[2014-15]Status: DisposedITAT Chennai19 Nov 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद3 एवं माननीय +ी मनु कुमार िग7र, "ाियक सद3 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं. / ITA No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / ITA No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / ITA No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / ITA No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/s SG Wind Farm Private Limite…

Palladam Krishnasamy Ganeshwar, Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1225/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Nov 2024AY 2017-18
Section 143(3)Section 153ASection 153CSection 56Section 69

…2 However, facts as well as issues are substantially the same in all the years and it is admitted position that our adjudication in any one year would equally apply to the other years also. First, we take up appeal for AY 2014-15 which arises out of an order passed by learned Commissioner of Income Tax (Appeals), Chennai-20, [CIT(A)] on 29-02- 2024 in the matter of an assessment framed by the Ld. AO u/s.143(3) r.w.s 153A of the Act on 18-06-2021. 1.2 The grounds raised by the assessee read as under: - 1. The order of the CIT (Appeals) - 20, Chennai dated 29.02.2024 vide DIN Order No. ITBA/APL/S/250/2023-24/106173…

Palladam Krishnasamy Ganeshwar, Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1224/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Nov 2024AY 2016-17
Section 143(3)Section 153ASection 153CSection 56Section 69

…2 However, facts as well as issues are substantially the same in all the years and it is admitted position that our adjudication in any one year would equally apply to the other years also. First, we take up appeal for AY 2014-15 which arises out of an order passed by learned Commissioner of Income Tax (Appeals), Chennai-20, [CIT(A)] on 29-02- 2024 in the matter of an assessment framed by the Ld. AO u/s.143(3) r.w.s 153A of the Act on 18-06-2021. 1.2 The grounds raised by the assessee read as under: - 1. The order of the CIT (Appeals) - 20, Chennai dated 29.02.2024 vide DIN Order No. ITBA/APL/S/250/2023-24/106173…