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

M/S. S. Ramashandra Setty & Sons, Hassan vs. Income Tax Officer, Ward-1, Hassan

In the result, appeal of the assessee in ITA

ITA 1156/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…

ACIT, Central Circle-3(4), Chennai vs. M Sukumar Reddy, Chennai

ITA 71/CHNY/2019[2008-09]Status: DisposedITAT Chennai17 May 2024AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.69/Chny/2019 (िनधा"रण वष" / Assessment Year: 2006-07) & 2. आयकरअपील सं./ Ita No.70/Chny/2019 (िनधा"रण वष" / Assessment Year: 2007-08) & 3. आयकरअपील सं./ Ita No.71/Chny/2019 (िनधा"रण वष" / Assessment Year: 2008-09) Acit Shri M. Sukumar Reddy बनाम 3Rd, 6A, Rajparis, Aishwarya, Central Circle-3(4) Chennai. Raj Apartment, Ranjeeth Road, / Vs. Kotturpuram, Chennai-600 085. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adzpm-1863-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.24/Chny/2019 (In Ita No.69/Chny/2019) (िनधा"रण वष" / Assessment Year: 2006-07) & 5. Cross Objection No.25/Chny/2019 (In Ita No.70/Chny/2019) (िनधा"रण वष" / Assessment Year: 2007-08) & 6. Cross Objection No.26/Chny/2019 (In Ita No.71/Chny/2019) (िनधा"रण वष" / Assessment Year: 2008-09)

For Appellant: Shri P. Murali Mohan Rao (CA)-Ld. ARFor Respondent: Smt. Komali Krishna (CIT)- Ld. DR
Section 132Section 153A

…आयकर अपीलीय अिधकरण “डी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद! के सम)। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.69/Chny/2019 (िनधा"रण वष" / Assessment Year: 2006-07) & 2. आयकरअपील सं./ ITA No.70/Chny/2019 (िनधा"रण वष" / Assessment Year: 2007-08) & 3. आयकरअपील सं./ ITA No.71/Chny/2019 (िनधा"रण वष" / Assessment Year: 2008-09) ACIT Shri M. Sukumar Reddy बनाम 3rd, 6A, Rajparis, Aishwarya, Central Circle-3(4) Chennai. Raj Apartment, Ranjeeth Road,…

ACIT, Central Circle-3(4), Chennai vs. M Sukumar Reddy, Chennai

ITA 70/CHNY/2019[2007-08]Status: DisposedITAT Chennai17 May 2024AY 2007-08

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.69/Chny/2019 (िनधा"रण वष" / Assessment Year: 2006-07) & 2. आयकरअपील सं./ Ita No.70/Chny/2019 (िनधा"रण वष" / Assessment Year: 2007-08) & 3. आयकरअपील सं./ Ita No.71/Chny/2019 (िनधा"रण वष" / Assessment Year: 2008-09) Acit Shri M. Sukumar Reddy बनाम 3Rd, 6A, Rajparis, Aishwarya, Central Circle-3(4) Chennai. Raj Apartment, Ranjeeth Road, / Vs. Kotturpuram, Chennai-600 085. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adzpm-1863-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.24/Chny/2019 (In Ita No.69/Chny/2019) (िनधा"रण वष" / Assessment Year: 2006-07) & 5. Cross Objection No.25/Chny/2019 (In Ita No.70/Chny/2019) (िनधा"रण वष" / Assessment Year: 2007-08) & 6. Cross Objection No.26/Chny/2019 (In Ita No.71/Chny/2019) (िनधा"रण वष" / Assessment Year: 2008-09)

For Appellant: Shri P. Murali Mohan Rao (CA)-Ld. ARFor Respondent: Smt. Komali Krishna (CIT)- Ld. DR
Section 132Section 153A

…आयकर अपीलीय अिधकरण “डी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद! के सम)। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.69/Chny/2019 (िनधा"रण वष" / Assessment Year: 2006-07) & 2. आयकरअपील सं./ ITA No.70/Chny/2019 (िनधा"रण वष" / Assessment Year: 2007-08) & 3. आयकरअपील सं./ ITA No.71/Chny/2019 (िनधा"रण वष" / Assessment Year: 2008-09) ACIT Shri M. Sukumar Reddy बनाम 3rd, 6A, Rajparis, Aishwarya, Central Circle-3(4) Chennai. Raj Apartment, Ranjeeth Road,…

ACIT, Central Circle-3(4), Chennai vs. M Sukumar Reddy, Chennai

ITA 69/CHNY/2019[2006-07]Status: DisposedITAT Chennai17 May 2024AY 2006-07

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.69/Chny/2019 (िनधा"रण वष" / Assessment Year: 2006-07) & 2. आयकरअपील सं./ Ita No.70/Chny/2019 (िनधा"रण वष" / Assessment Year: 2007-08) & 3. आयकरअपील सं./ Ita No.71/Chny/2019 (िनधा"रण वष" / Assessment Year: 2008-09) Acit Shri M. Sukumar Reddy बनाम 3Rd, 6A, Rajparis, Aishwarya, Central Circle-3(4) Chennai. Raj Apartment, Ranjeeth Road, / Vs. Kotturpuram, Chennai-600 085. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adzpm-1863-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.24/Chny/2019 (In Ita No.69/Chny/2019) (िनधा"रण वष" / Assessment Year: 2006-07) & 5. Cross Objection No.25/Chny/2019 (In Ita No.70/Chny/2019) (िनधा"रण वष" / Assessment Year: 2007-08) & 6. Cross Objection No.26/Chny/2019 (In Ita No.71/Chny/2019) (िनधा"रण वष" / Assessment Year: 2008-09)

For Appellant: Shri P. Murali Mohan Rao (CA)-Ld. ARFor Respondent: Smt. Komali Krishna (CIT)- Ld. DR
Section 132Section 153A

…आयकर अपीलीय अिधकरण “डी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद! के सम)। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.69/Chny/2019 (िनधा"रण वष" / Assessment Year: 2006-07) & 2. आयकरअपील सं./ ITA No.70/Chny/2019 (िनधा"रण वष" / Assessment Year: 2007-08) & 3. आयकरअपील सं./ ITA No.71/Chny/2019 (िनधा"रण वष" / Assessment Year: 2008-09) ACIT Shri M. Sukumar Reddy बनाम 3rd, 6A, Rajparis, Aishwarya, Central Circle-3(4) Chennai. Raj Apartment, Ranjeeth Road,…

Plantium Holding P Ltd, Chennai vs. DCIT, Central Circle III(4), Chennai

In the result, the appeal stands partly allowed

ITA 3436/CHNY/2018[2008-09]Status: DisposedITAT Chennai17 May 2024AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.3436/Chny/2018 (िनधा"रण वष" / Assessment Year: 2008-09) M/S Platinum Holdings Private Ltd. Dcit बनाम/ No.2/1, Abu Garden, Omr Road, Central Circle-3(4) Vs. Navalur, Chennai-600 103. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcp-8781-D (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Shri P. Murali Mohan Rao (Ca)-Ld. Ar !"थ"कीओरसे/ Respondent By : Smt. Komali Krishna (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-02-2024 घोषणाकीतारीख /Date Of Pronouncement : 17-05-2024

For Appellant: Shri P. Murali Mohan Rao (CA)-Ld. ARFor Respondent: Smt. Komali Krishna (CIT)- Ld. DR
Section 132Section 153A

…आयकर अपीलीय अिधकरण “डी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद! के सम)। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.3436/Chny/2018 (िनधा"रण वष" / Assessment Year: 2008-09) M/s Platinum Holdings Private Ltd. DCIT बनाम/ No.2/1, Abu Garden, OMR Road, Central Circle-3(4) Vs. Navalur, Chennai-600 103. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AADCP-8781-D (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/Appellant by : Shri P. Murali Mohan Rao (CA…

ACIT, Circle-1, Hosur vs. M/S. Uthangiri Sri Vidhya Mandir Educational Trust, Krishnagiri

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 717/CHNY/2020[2017-18]Status: DisposedITAT Chennai10 Apr 2024AY 2017-18

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

…ledge Park Pvt. Ltd., reported in (2016) 385 ITR 346, Hon’ble Calcutta High Court in the case of PCIT vs. Salasar Stock Broking Ltd., reported in 2016-TIOL-2099-HC-Kol-IT, Hon’ble Bombay High Court in the case of CIT vs. Gurinder Singh Bawa reported in (2016) 386 ITR 483 and also going through the Remand Report of the AO dated 16.10.2019 held that there was no seized material pertaining to these three assessment years i.e., assessment years 2011-12, 2012-13 & 2013-14 and hence without seized material or incriminating material, assessment for these three assessment years cannot be made. For this, he observed in pa…

ACIT, Circle - 1, Hosur vs. M/S. Uthangarai Sri Vidhya Mandir Educational Trust, Krishnagiri

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 716/CHNY/2020[2016-17]Status: DisposedITAT Chennai10 Apr 2024AY 2016-17

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

…ledge Park Pvt. Ltd., reported in (2016) 385 ITR 346, Hon’ble Calcutta High Court in the case of PCIT vs. Salasar Stock Broking Ltd., reported in 2016-TIOL-2099-HC-Kol-IT, Hon’ble Bombay High Court in the case of CIT vs. Gurinder Singh Bawa reported in (2016) 386 ITR 483 and also going through the Remand Report of the AO dated 16.10.2019 held that there was no seized material pertaining to these three assessment years i.e., assessment years 2011-12, 2012-13 & 2013-14 and hence without seized material or incriminating material, assessment for these three assessment years cannot be made. For this, he observed in pa…

ACIT, Circle-1, Hosur vs. M/S. Uthangiri Sri Vidhya Mandir Educational Trust, Krishnagiri

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 715/CHNY/2020[2015-16]Status: DisposedITAT Chennai10 Apr 2024AY 2015-16

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

…ledge Park Pvt. Ltd., reported in (2016) 385 ITR 346, Hon’ble Calcutta High Court in the case of PCIT vs. Salasar Stock Broking Ltd., reported in 2016-TIOL-2099-HC-Kol-IT, Hon’ble Bombay High Court in the case of CIT vs. Gurinder Singh Bawa reported in (2016) 386 ITR 483 and also going through the Remand Report of the AO dated 16.10.2019 held that there was no seized material pertaining to these three assessment years i.e., assessment years 2011-12, 2012-13 & 2013-14 and hence without seized material or incriminating material, assessment for these three assessment years cannot be made. For this, he observed in pa…

ACIT, Circle-1, Hosur vs. M/S. Uthangarai Sri Vidhya Mandir Educational Trust, Krishnagiri

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 714/CHNY/2020[2014-15]Status: DisposedITAT Chennai10 Apr 2024AY 2014-15

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

…ledge Park Pvt. Ltd., reported in (2016) 385 ITR 346, Hon’ble Calcutta High Court in the case of PCIT vs. Salasar Stock Broking Ltd., reported in 2016-TIOL-2099-HC-Kol-IT, Hon’ble Bombay High Court in the case of CIT vs. Gurinder Singh Bawa reported in (2016) 386 ITR 483 and also going through the Remand Report of the AO dated 16.10.2019 held that there was no seized material pertaining to these three assessment years i.e., assessment years 2011-12, 2012-13 & 2013-14 and hence without seized material or incriminating material, assessment for these three assessment years cannot be made. For this, he observed in pa…

Uthangarai Sri Vidya Mandir Educational and Social Welfare Trust, Krishnagiri vs. ACIT, Circle-1, Hosur

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 647/CHNY/2020[2017-18]Status: DisposedITAT Chennai10 Apr 2024AY 2017-18

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

…ledge Park Pvt. Ltd., reported in (2016) 385 ITR 346, Hon’ble Calcutta High Court in the case of PCIT vs. Salasar Stock Broking Ltd., reported in 2016-TIOL-2099-HC-Kol-IT, Hon’ble Bombay High Court in the case of CIT vs. Gurinder Singh Bawa reported in (2016) 386 ITR 483 and also going through the Remand Report of the AO dated 16.10.2019 held that there was no seized material pertaining to these three assessment years i.e., assessment years 2011-12, 2012-13 & 2013-14 and hence without seized material or incriminating material, assessment for these three assessment years cannot be made. For this, he observed in pa…

ACIT, Circle-1, Hosur vs. Uthangarai Sri Vidya Mandir Educaional and Social Welfare Trust, Krishnagiri

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 646/CHNY/2020[2016-17]Status: DisposedITAT Chennai10 Apr 2024AY 2016-17

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

…ledge Park Pvt. Ltd., reported in (2016) 385 ITR 346, Hon’ble Calcutta High Court in the case of PCIT vs. Salasar Stock Broking Ltd., reported in 2016-TIOL-2099-HC-Kol-IT, Hon’ble Bombay High Court in the case of CIT vs. Gurinder Singh Bawa reported in (2016) 386 ITR 483 and also going through the Remand Report of the AO dated 16.10.2019 held that there was no seized material pertaining to these three assessment years i.e., assessment years 2011-12, 2012-13 & 2013-14 and hence without seized material or incriminating material, assessment for these three assessment years cannot be made. For this, he observed in pa…

Uthangarai Sri Vidya Mandir Educational and Social Welfare Trust, Krishnagiri vs. ACIT, Circle-1, Hosur

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 645/CHNY/2020[2015-16]Status: DisposedITAT Chennai10 Apr 2024AY 2015-16

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

…ledge Park Pvt. Ltd., reported in (2016) 385 ITR 346, Hon’ble Calcutta High Court in the case of PCIT vs. Salasar Stock Broking Ltd., reported in 2016-TIOL-2099-HC-Kol-IT, Hon’ble Bombay High Court in the case of CIT vs. Gurinder Singh Bawa reported in (2016) 386 ITR 483 and also going through the Remand Report of the AO dated 16.10.2019 held that there was no seized material pertaining to these three assessment years i.e., assessment years 2011-12, 2012-13 & 2013-14 and hence without seized material or incriminating material, assessment for these three assessment years cannot be made. For this, he observed in pa…

Uthangarai Sri Vidya Mandir Educational and Social Welfare Trust, Krishnagiri vs. ACIT Circle-1, Hosur

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 644/CHNY/2020[2014-15]Status: DisposedITAT Chennai10 Apr 2024AY 2014-15

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

…ledge Park Pvt. Ltd., reported in (2016) 385 ITR 346, Hon’ble Calcutta High Court in the case of PCIT vs. Salasar Stock Broking Ltd., reported in 2016-TIOL-2099-HC-Kol-IT, Hon’ble Bombay High Court in the case of CIT vs. Gurinder Singh Bawa reported in (2016) 386 ITR 483 and also going through the Remand Report of the AO dated 16.10.2019 held that there was no seized material pertaining to these three assessment years i.e., assessment years 2011-12, 2012-13 & 2013-14 and hence without seized material or incriminating material, assessment for these three assessment years cannot be made. For this, he observed in pa…

ACIT, Circle-1, Hosur vs. M/S. Uthangrai Sri Vidya Mandir Educational Trust, Krishnagiri

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 372/CHNY/2020[2013-14]Status: DisposedITAT Chennai10 Apr 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

…ledge Park Pvt. Ltd., reported in (2016) 385 ITR 346, Hon’ble Calcutta High Court in the case of PCIT vs. Salasar Stock Broking Ltd., reported in 2016-TIOL-2099-HC-Kol-IT, Hon’ble Bombay High Court in the case of CIT vs. Gurinder Singh Bawa reported in (2016) 386 ITR 483 and also going through the Remand Report of the AO dated 16.10.2019 held that there was no seized material pertaining to these three assessment years i.e., assessment years 2011-12, 2012-13 & 2013-14 and hence without seized material or incriminating material, assessment for these three assessment years cannot be made. For this, he observed in pa…

ACIT, Circle-1, Hosur vs. M/S. Uthangrai Sri Vidya Mandir Educational Trust, Krishnagiri

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 371/CHNY/2020[2012-13]Status: DisposedITAT Chennai10 Apr 2024AY 2012-13

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

…ledge Park Pvt. Ltd., reported in (2016) 385 ITR 346, Hon’ble Calcutta High Court in the case of PCIT vs. Salasar Stock Broking Ltd., reported in 2016-TIOL-2099-HC-Kol-IT, Hon’ble Bombay High Court in the case of CIT vs. Gurinder Singh Bawa reported in (2016) 386 ITR 483 and also going through the Remand Report of the AO dated 16.10.2019 held that there was no seized material pertaining to these three assessment years i.e., assessment years 2011-12, 2012-13 & 2013-14 and hence without seized material or incriminating material, assessment for these three assessment years cannot be made. For this, he observed in pa…

ACIT, Circle-1, Hosur vs. M/S. Uthangrai Sri Vidya Mandir Educational Trust, Krishnagiri

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 370/CHNY/2020[2011-12]Status: DisposedITAT Chennai10 Apr 2024AY 2011-12

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

…ledge Park Pvt. Ltd., reported in (2016) 385 ITR 346, Hon’ble Calcutta High Court in the case of PCIT vs. Salasar Stock Broking Ltd., reported in 2016-TIOL-2099-HC-Kol-IT, Hon’ble Bombay High Court in the case of CIT vs. Gurinder Singh Bawa reported in (2016) 386 ITR 483 and also going through the Remand Report of the AO dated 16.10.2019 held that there was no seized material pertaining to these three assessment years i.e., assessment years 2011-12, 2012-13 & 2013-14 and hence without seized material or incriminating material, assessment for these three assessment years cannot be made. For this, he observed in pa…

DCIT, CC-2(2), Mumbai vs. M/S. Esskay Niryat Corporation Pvt. Ltd., Kutch

In the result, the appeals filed by the revenue stands dismissed

ITA 1909/MUM/2023[2020-21]Status: DisposedITAT Mumbai06 Mar 2024AY 2020-21

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकरअपीलसं/I.T.A. No. 1905 To 1910/Mum/2023 (निर्धारणवर्ा / Assessment Years: 2016-17 To 2021-22) बिधम / Dcit, Central Circle – 2(2) M/S Esskay Niryat Corp Old Cgo Bldg, 806, 8Th Pvt Ltd., Vs. Floor, Mk Road, Mumbai – Unit No. 101, 201 & 106, 400020. 206 Yamuna Sdf Complex, Phase Ii, Kasez Ghandhidham, Kutch, Gujrat – 370230 स्थधयीलेखधसं/.जीआइआरसं/.Pan/Gir No. : Aaffe2263G (अपीलार्थी (प्रत्यर्थी / Appellant) .. / Respondent) Assessee By: Shri Rajiv Khandelwal A/W Shri Gagan Khandelwal Revenue By: Shri Biswanath Das, Cit –Dr & Shri P.D. Chougule सुनवाईकीतारीख / Date Of Hearing: 07/02/2024 घोषणाकीतारीख /Date Of Pronouncement: 06/03/2024

For Appellant: Shri Rajiv Khandelwal a/w Shri GaganFor Respondent: Shri Biswanath Das, CIT –DR &
Section 10ASection 132Section 142(1)Section 143(3)Section 153A

…e of incriminating materials qua assessee qua unabated assessment, no addition/disallowance was permissible. And for such a proposition, the Ld. CIT(A) referred to the decision of the Hon’ble Bombay High Court in the case of CIT Vs. Gurinder Singh Bawa (2016) 386 ITR 483 and Hon’ble Delhi High Court in the case of CIT, Central-III V Kabul Chawla (380 ITR 473) (Del). The Ld. CIT(A) allowed the appeals of assessee for AY. 2016-17 to AY. 2018-19 and directed deletion of addition/disallowance made u/s 10AA of the Act. The Ld DR could not bring to our notice any incriminating material found during search qua assessee,…

DCIT, CC-2(2), Mumbai vs. M/S. Esskay Niryat Corporation Pvt. Ltd., Kutch

ITA 1906/MUM/2023[2017-18]Status: DisposedITAT Mumbai06 Mar 2024AY 2017-18
For Appellant: Shri Rajiv Khandelwal a/w Shri GaganFor Respondent: Shri Biswanath Das, CIT –DR &
Section 10ASection 132Section 142(1)Section 143(3)Section 153A

…e of incriminating materials qua assessee qua unabated assessment, no addition/disallowance was permissible. And for such a proposition, the Ld. CIT(A) referred to the decision of the Hon'ble Bombay High Court in the case of CIT Vs. Gurinder Singh Bawa (2016) 386 ITR 483 and Hon'ble Delhi High Court in the case of CIT, Central-III V Kabul Chawla (380 ITR 473) (Del). The Ld. CIT(A) allowed the appeals of assessee for AY. 2016-17 to AY. 2018-19 and directed deletion of addition/disallowance made u/s 10AA of the Act. The Ld DR could not bring to our notice any incriminating material found during search qua assessee,…

DCIT, CC-2(2), Mumbai vs. M/S. Esskay Niryat Corporation Pvt. Ltd., Kutch

In the result, the appeals filed by the revenue stands dismissed

ITA 1905/MUM/2023[2016-17]Status: DisposedITAT Mumbai06 Mar 2024AY 2016-17
For Appellant: Shri Rajiv Khandelwal a/w Shri GaganFor Respondent: Shri Biswanath Das, CIT –DR &
Section 10ASection 132Section 142(1)Section 143(3)Section 153A

…e of incriminating materials qua assessee qua unabated assessment, no addition/disallowance was permissible. And for such a proposition, the Ld. CIT(A) referred to the decision of the Hon'ble Bombay High Court in the case of CIT Vs. Gurinder Singh Bawa (2016) 386 ITR 483 and Hon'ble Delhi High Court in the case of CIT, Central-III V Kabul Chawla (380 ITR 473) (Del). The Ld. CIT(A) allowed the appeals of assessee for AY. 2016-17 to AY. 2018-19 and directed deletion of addition/disallowance made u/s 10AA of the Act. The Ld DR could not bring to our notice any incriminating material found during search qua assessee,…

M/S. Riya Real Estates Pvt. Ltd., Mumbai vs. Assistant Commissioner of Income Tax, Central Circle-2, Raipur

In the result, the appeal of the assessee in ITA No

ITA 108/RPR/2021[2013-14]Status: DisposedITAT Raipur01 Nov 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / It(Ss) A No. 01/Rpr/2018 "नधा"रण वष" / Assessment Year : 2012-13 M/S. Riya Real Estates Private Limited 308, 3Rd Floor, Ceejay House, Dr. A.B. Road, Worli, Mumbai (Mh)-400 018 Pan : Aadcr8769B .......अपीलाथ" / Appellant बनाम / V/S. The Asst. Commissioner Of Income Tax, Central Circle-Ii, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Smt. Ila M Parmar, CIT-DR
Section 132Section 143(3)Section 153ASection 153A(1)Section 153DSection 250Section 56(2)(viia)

…nouncements: (i) Pr. CIT Vs. Abhisar Buildwell P. Ltd. (2023) 474 ITR 212 (SC) (ii) Smt. Jami Nirmala Vs. Pr. CIT (2021) 132 taxmann.com 267 (Orissa HC) (iii) CIT Vs. SKS Ispat & Power Ltd. (2017) 398 ITR 584 (Bom. HC) (iv) CIT Vs. Gurindar Singh Bawa (2016) 386 ITR 483 (Bom. HC) 16 M/s. Riya Real Estates Private Limited Vs. ACIT, CC-II, Raipur (C.G) IT(SS) A No. 01/RPR/2018 (v) Pr. CIT Vs. Meeta Gutgutia (2017) 395 ITR 526 (Del. HC) (vi) CIT Vs. Kabul Chawla (2016) 380 ITR 573 (Del. HC) (vii) Pr. CIT Vs. Shiv Kumar Agrawal (2022) 6 NYPCTR 855 (Del. HC) (viii) Pr. CIT Vs. Alchemist Capital Ltd. (2022) 6 NYPCTR…