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

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

The appeals stand allowed in terms of our above order

ITA 1222/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.1222/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2014-15) & 2. आयकरअपील सं./ Ita No.1223/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) & 3. आयकरअपील सं./ Ita No.1224/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) & 4. आयकरअपील सं./ Ita No.1225/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2017-18) Shri Palladam Krishnasamy Ganeshwar Dcit बनाम/ 21,Shri Ganesa Textiles, Pollachi Road, Central Circle-3 Vs. Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adfpg-6476-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 10-09-2024 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 69

…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.1222/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2014-15) & 2. आयकरअपील सं./ ITA No.1223/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) & 3. आयकरअपील सं./ ITA No.1224/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) & 4. आयकरअपील सं./ ITA No.1225/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2017-18) Shri Palladam Krishnasamy Ganeshwar…

DCIT, CC-1(3), Kolkata vs. Disha Realcon Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 900/KOL/2024[2014-15]Status: DisposedITAT Kolkata18 Oct 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.896 & 897/Kol/2024 Assessment Years: 2014-15 & 2015-16 & Assessment Year: 2017-18 & Assessment Year: 2019-20 & Assessment Years: 2018-19 DCIT, Central Circle-1(3), Samriddhi Metals Pvt. Ltd. Kolkata. Vs. 4th Floor, 318, lake Town, Block-A, Kolkata-700089. (PAN: AAPCS1201F) (Appellant) (Respondent) & & Assessment Year: 2018-19 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 DCIT, Central Circle-1(3), Sumangal De…

DCIT, CC-1(3), Kolkata vs. Samriddhi Metals Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 899/KOL/2024[2019-20]Status: DisposedITAT Kolkata18 Oct 2024AY 2019-20

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.896 & 897/Kol/2024 Assessment Years: 2014-15 & 2015-16 & Assessment Year: 2017-18 & Assessment Year: 2019-20 & Assessment Years: 2018-19 DCIT, Central Circle-1(3), Samriddhi Metals Pvt. Ltd. Kolkata. Vs. 4th Floor, 318, lake Town, Block-A, Kolkata-700089. (PAN: AAPCS1201F) (Appellant) (Respondent) & & Assessment Year: 2018-19 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 DCIT, Central Circle-1(3), Sumangal De…

DCIT, CC-1(3), Kolkata vs. Samriddhi Metals Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 898/KOL/2024[2017-18]Status: DisposedITAT Kolkata18 Oct 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.896 & 897/Kol/2024 Assessment Years: 2014-15 & 2015-16 & Assessment Year: 2017-18 & Assessment Year: 2019-20 & Assessment Years: 2018-19 DCIT, Central Circle-1(3), Samriddhi Metals Pvt. Ltd. Kolkata. Vs. 4th Floor, 318, lake Town, Block-A, Kolkata-700089. (PAN: AAPCS1201F) (Appellant) (Respondent) & & Assessment Year: 2018-19 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 DCIT, Central Circle-1(3), Sumangal De…

DCIT, CC-1(3), Kolkata vs. Samriddhi Metals Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 897/KOL/2024[2015-16]Status: DisposedITAT Kolkata18 Oct 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.896 & 897/Kol/2024 Assessment Years: 2014-15 & 2015-16 & Assessment Year: 2017-18 & Assessment Year: 2019-20 & Assessment Years: 2018-19 DCIT, Central Circle-1(3), Samriddhi Metals Pvt. Ltd. Kolkata. Vs. 4th Floor, 318, lake Town, Block-A, Kolkata-700089. (PAN: AAPCS1201F) (Appellant) (Respondent) & & Assessment Year: 2018-19 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 DCIT, Central Circle-1(3), Sumangal De…

DCIT, CC-1(3), Kolkata vs. Samriddhi Metals Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 896/KOL/2024[2014-15]Status: DisposedITAT Kolkata18 Oct 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.896 & 897/Kol/2024 Assessment Years: 2014-15 & 2015-16 & Assessment Year: 2017-18 & Assessment Year: 2019-20 & Assessment Years: 2018-19 DCIT, Central Circle-1(3), Samriddhi Metals Pvt. Ltd. Kolkata. Vs. 4th Floor, 318, lake Town, Block-A, Kolkata-700089. (PAN: AAPCS1201F) (Appellant) (Respondent) & & Assessment Year: 2018-19 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 DCIT, Central Circle-1(3), Sumangal De…

DCIT, CC-1(3), Kolkata vs. Praful Enterprises Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 894/KOL/2024[2013-14]Status: DisposedITAT Kolkata18 Oct 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.896 & 897/Kol/2024 Assessment Years: 2014-15 & 2015-16 & Assessment Year: 2017-18 & Assessment Year: 2019-20 & Assessment Years: 2018-19 DCIT, Central Circle-1(3), Samriddhi Metals Pvt. Ltd. Kolkata. Vs. 4th Floor, 318, lake Town, Block-A, Kolkata-700089. (PAN: AAPCS1201F) (Appellant) (Respondent) & & Assessment Year: 2018-19 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 DCIT, Central Circle-1(3), Sumangal De…

DCIT, CC-1(3), Kolkata vs. Sumangal Dealmark Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 891/KOL/2024[2017-18]Status: DisposedITAT Kolkata18 Oct 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.896 & 897/Kol/2024 Assessment Years: 2014-15 & 2015-16 & Assessment Year: 2017-18 & Assessment Year: 2019-20 & Assessment Years: 2018-19 DCIT, Central Circle-1(3), Samriddhi Metals Pvt. Ltd. Kolkata. Vs. 4th Floor, 318, lake Town, Block-A, Kolkata-700089. (PAN: AAPCS1201F) (Appellant) (Respondent) & & Assessment Year: 2018-19 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 DCIT, Central Circle-1(3), Sumangal De…

DCIT, CC-1(3), Kolkata vs. Sumangal Dealmark Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 890/KOL/2024[2016-17]Status: DisposedITAT Kolkata18 Oct 2024AY 2016-17

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.896 & 897/Kol/2024 Assessment Years: 2014-15 & 2015-16 & Assessment Year: 2017-18 & Assessment Year: 2019-20 & Assessment Years: 2018-19 DCIT, Central Circle-1(3), Samriddhi Metals Pvt. Ltd. Kolkata. Vs. 4th Floor, 318, lake Town, Block-A, Kolkata-700089. (PAN: AAPCS1201F) (Appellant) (Respondent) & & Assessment Year: 2018-19 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 DCIT, Central Circle-1(3), Sumangal De…

DCIT, CC-1(3), Kolkata vs. Sumangal Dealmark Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 887/KOL/2024[2015-16]Status: DisposedITAT Kolkata18 Oct 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.896 & 897/Kol/2024 Assessment Years: 2014-15 & 2015-16 & Assessment Year: 2017-18 & Assessment Year: 2019-20 & Assessment Years: 2018-19 DCIT, Central Circle-1(3), Samriddhi Metals Pvt. Ltd. Kolkata. Vs. 4th Floor, 318, lake Town, Block-A, Kolkata-700089. (PAN: AAPCS1201F) (Appellant) (Respondent) & & Assessment Year: 2018-19 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 DCIT, Central Circle-1(3), Sumangal De…

DCIT, CC-1(3), Kolkata vs. Sumangal Dealmark Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 886/KOL/2024[2014-15]Status: DisposedITAT Kolkata18 Oct 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.896 & 897/Kol/2024 Assessment Years: 2014-15 & 2015-16 & Assessment Year: 2017-18 & Assessment Year: 2019-20 & Assessment Years: 2018-19 DCIT, Central Circle-1(3), Samriddhi Metals Pvt. Ltd. Kolkata. Vs. 4th Floor, 318, lake Town, Block-A, Kolkata-700089. (PAN: AAPCS1201F) (Appellant) (Respondent) & & Assessment Year: 2018-19 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 DCIT, Central Circle-1(3), Sumangal De…

DCIT, CC-1(3), Kolkata vs. Sumangal Dealmark Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 1282/KOL/2024[2018-19]Status: DisposedITAT Kolkata18 Oct 2024AY 2018-19

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.896 & 897/Kol/2024 Assessment Years: 2014-15 & 2015-16 & Assessment Year: 2017-18 & Assessment Year: 2019-20 & Assessment Years: 2018-19 DCIT, Central Circle-1(3), Samriddhi Metals Pvt. Ltd. Kolkata. Vs. 4th Floor, 318, lake Town, Block-A, Kolkata-700089. (PAN: AAPCS1201F) (Appellant) (Respondent) & & Assessment Year: 2018-19 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 DCIT, Central Circle-1(3), Sumangal De…

DCIT, CC-1(3), Kolkata vs. Samriddhi Metals Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 1281/KOL/2024[2018-19]Status: DisposedITAT Kolkata18 Oct 2024AY 2018-19

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.896 & 897/Kol/2024 Assessment Years: 2014-15 & 2015-16 & Assessment Year: 2017-18 & Assessment Year: 2019-20 & Assessment Years: 2018-19 DCIT, Central Circle-1(3), Samriddhi Metals Pvt. Ltd. Kolkata. Vs. 4th Floor, 318, lake Town, Block-A, Kolkata-700089. (PAN: AAPCS1201F) (Appellant) (Respondent) & & Assessment Year: 2018-19 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 DCIT, Central Circle-1(3), Sumangal De…

DCIT, CC-1(3), Kolkata vs. Disha Realcon Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 1279/KOL/2024[2015-16]Status: DisposedITAT Kolkata18 Oct 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.896 & 897/Kol/2024 Assessment Years: 2014-15 & 2015-16 & Assessment Year: 2017-18 & Assessment Year: 2019-20 & Assessment Years: 2018-19 DCIT, Central Circle-1(3), Samriddhi Metals Pvt. Ltd. Kolkata. Vs. 4th Floor, 318, lake Town, Block-A, Kolkata-700089. (PAN: AAPCS1201F) (Appellant) (Respondent) & & Assessment Year: 2018-19 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 DCIT, Central Circle-1(3), Sumangal De…

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Sh. Naval Kishore, Kota

In the result appeal filed by the assessee stands allowed and that of the revenue stands dismissed

ITA 456/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Sept 2024AY 2015-16
Section 139Section 143Section 153A

…the search is conducted or requisition is made, any addition' or disallowance can be made only on the basis of material collected during the search or requisition, in case no incriminating material is found." 5.4.4. In the case of Gurinder Singh Bawa [2016] 386 ITR 483 (Bom), the Bombay High court held that: "6…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. This of course would not apply if incriminating materials are gathered in the course of search or during proceedings under section…

Antony Leo Sequeira, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle-2(1), Mumbai

In the result, Grounds taken by the assessee are dismissed

ITA 2010/MUM/2023[2014-2015]Status: DisposedITAT Mumbai10 Jul 2024AY 2014-2015

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

For Appellant: Shri K. Gopal & Shri Om Kandalkar , Ld. ARFor Respondent: Shri Ajay Chandra & Shri Manoj Kumar
Section 132Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 2011/Mum/2023 (A.Y.2015-16) Antony Leo Sequeira I-702 Green Wood, Andheri-Kurla Road, Andheri (E), Mumbai-400 059 PAN: AAHPS3570Q ..... Appellant Vs. ACIT, Central Cir-2(1), R. No. 80 Kautilya Bhavan, C-41 to C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai- 400 051 ..... Respondent & ITA No. 2718/Mum/2023 (A.Y.2015-16) ACIT, Central Cir-2(1), R. No. 80 Kautilya Bhavan, C-41 to C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai- 400 051…

Income Tax Officer W 1, Hassan vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1166/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…herein similar ratio has been laid down. i) Pr. CIT V. Desai Construction (P) Ltd (2016) 387 ITR 552/(2017) 81 Taxmann.com 271 (Guj) ii) CIT V. Deepak Kumar Agarwal (2017) 86 Taxmann.com 3/251 Taxman 22/398 ITR 586 (Bom) iii) CIT V. Gurinder Singh Bawa (2016) 386 ITR 483/(2017) 79 Taxmann.com 398 (Bom) iv) CIT V. Kabul Chawla (2016) 380 ITR 573/234 Taxmann 300/61 Taxmann.com 412. 8. We also rely on the decision of Hon’ble High Court of Delhi in the case of Pr.CIT V. Dharmpal Premchand Ltd (2018) 408 ITR 170 (Delhi), wherein it is held that, in the absence of any incriminating material found during the course of s…

Income Tax Officer, W-1, Vijayanagar vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1165/BANG/2023[2015-16]Status: DisposedITAT Bangalore10 Jun 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…herein similar ratio has been laid down. i) Pr. CIT V. Desai Construction (P) Ltd (2016) 387 ITR 552/(2017) 81 Taxmann.com 271 (Guj) ii) CIT V. Deepak Kumar Agarwal (2017) 86 Taxmann.com 3/251 Taxman 22/398 ITR 586 (Bom) iii) CIT V. Gurinder Singh Bawa (2016) 386 ITR 483/(2017) 79 Taxmann.com 398 (Bom) iv) CIT V. Kabul Chawla (2016) 380 ITR 573/234 Taxmann 300/61 Taxmann.com 412. 8. We also rely on the decision of Hon’ble High Court of Delhi in the case of Pr.CIT V. Dharmpal Premchand Ltd (2018) 408 ITR 170 (Delhi), wherein it is held that, in the absence of any incriminating material found during the course of s…

Income Tax Officer Ward-1 Hassan, Hassan vs. Ramachandra Setty and Songs, Hassan

In the result, appeal of the assessee in ITA

ITA 1164/BANG/2023[2014-15]Status: DisposedITAT Bangalore10 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…herein similar ratio has been laid down. i) Pr. CIT V. Desai Construction (P) Ltd (2016) 387 ITR 552/(2017) 81 Taxmann.com 271 (Guj) ii) CIT V. Deepak Kumar Agarwal (2017) 86 Taxmann.com 3/251 Taxman 22/398 ITR 586 (Bom) iii) CIT V. Gurinder Singh Bawa (2016) 386 ITR 483/(2017) 79 Taxmann.com 398 (Bom) iv) CIT V. Kabul Chawla (2016) 380 ITR 573/234 Taxmann 300/61 Taxmann.com 412. 8. We also rely on the decision of Hon’ble High Court of Delhi in the case of Pr.CIT V. Dharmpal Premchand Ltd (2018) 408 ITR 170 (Delhi), wherein it is held that, in the absence of any incriminating material found during the course of s…

Income Tax Officer, W-1, Hassan vs. Ramachandra Setty & Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1163/BANG/2023[2013-14]Status: DisposedITAT Bangalore10 Jun 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…herein similar ratio has been laid down. i) Pr. CIT V. Desai Construction (P) Ltd (2016) 387 ITR 552/(2017) 81 Taxmann.com 271 (Guj) ii) CIT V. Deepak Kumar Agarwal (2017) 86 Taxmann.com 3/251 Taxman 22/398 ITR 586 (Bom) iii) CIT V. Gurinder Singh Bawa (2016) 386 ITR 483/(2017) 79 Taxmann.com 398 (Bom) iv) CIT V. Kabul Chawla (2016) 380 ITR 573/234 Taxmann 300/61 Taxmann.com 412. 8. We also rely on the decision of Hon’ble High Court of Delhi in the case of Pr.CIT V. Dharmpal Premchand Ltd (2018) 408 ITR 170 (Delhi), wherein it is held that, in the absence of any incriminating material found during the course of s…