CIT v. Jasjit Singh

155 Taxmann.com 155Supreme Court of India2023#377 most cited

What is CIT v. Jasjit Singh authority for?

For assessments under Section 153C concerning a non-searched person, the relevant date for calculating the block of assessment years is the date on which the jurisdictional Assessing Officer of that person assumes possession of the seized material, not the date of the original search. This date determines the look-back period for reopening assessments under Section 153A read with 153C.

235

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2026.

Also referred to as

CIT v. Jasjit Singh · Section 153C · Section 153A · search assessment · non-searched person · third party assessment · date of reckoning · relevant date · seized material possession · block assessment years · assessment under 153C · jurisdictional AO

Also reported as

458 ITR 437295 Taxmann 612

Sections most often in play

Section 153CSection 143(3)Section 153ASection 132Section 1961Section 153DSection 148Section 143(2)
Read the full judgment

Issues it is cited on

section 153(c)(1)section 153(c)section 153c(1)abatement of assessmentblock periodsatisfaction noteretraction of statementsection 153a(1)section 131(1)statement under section 132(4)section 153a(1)(b)search assessment

Judgments citing CIT v. Jasjit Singh

Shri K. Palaniswami, Salem vs. DCIT, Central Circle-2(2), Chennai

The appeals of the revenue stand dismissed

ITA 214/CHNY/2023[2016-17]Status: DisposedITAT Chennai03 Apr 2024AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.125/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.126/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.127/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Karuppagounder Palaniswami बनाम 171/1B, Rajapuram 1St Street, Central Circle-2(2) / Vs. Chennai. Nedunchalai Nagar, Salem-636 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. आयकरअपील सं./ Ita No.213/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.214/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.215/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) बनाम/ Shri Karuppagounder Palaniswami Dcit 171/1B, Rajapuram 1St Street, Vs. Central Circle-2(2) Nedunchalai Nagar, Salem-636 004. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P ((अपीलाथ"/Appellant)) : (!"थ" / Respondent)

For Appellant: Shri Sushil Kumar (Advocate) - Ld. ARFor Respondent: Shri V. Nandakumar (CIT) - Ld. DR
Section 132(4)Section 143(3)

…i. K. Srinivasulu. Therefore, the assumption of jurisdiction u/s 153C was bad-in-law. The Ld. AR also submitted that the proceedings for AY 2015-16 are barred by limitation considering the decision of Hon’ble Supreme Court in the case of CIT vs. Jasjit Singh (155 Taxmann.com 155). 3.6 Having heard rival submissions, oral as well as written and upon perusal of case records including various judicial pronouncements as cited before us, our adjudication would be as under. The assessee being resident individual acted as Highway Minister of Tamilnadu Government at the relevant point of time. 4. Assessment Proceedings 4…

Shri K. Palaniswami, Salem vs. DCIT, Central Circle-2(2), Chennai

The appeals of the revenue stand dismissed

ITA 213/CHNY/2023[2015-16]Status: DisposedITAT Chennai03 Apr 2024AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.125/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.126/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.127/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Karuppagounder Palaniswami बनाम 171/1B, Rajapuram 1St Street, Central Circle-2(2) / Vs. Chennai. Nedunchalai Nagar, Salem-636 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. आयकरअपील सं./ Ita No.213/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.214/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.215/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) बनाम/ Shri Karuppagounder Palaniswami Dcit 171/1B, Rajapuram 1St Street, Vs. Central Circle-2(2) Nedunchalai Nagar, Salem-636 004. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P ((अपीलाथ"/Appellant)) : (!"थ" / Respondent)

For Appellant: Shri Sushil Kumar (Advocate) - Ld. ARFor Respondent: Shri V. Nandakumar (CIT) - Ld. DR
Section 132(4)Section 143(3)

…i. K. Srinivasulu. Therefore, the assumption of jurisdiction u/s 153C was bad-in-law. The Ld. AR also submitted that the proceedings for AY 2015-16 are barred by limitation considering the decision of Hon’ble Supreme Court in the case of CIT vs. Jasjit Singh (155 Taxmann.com 155). 3.6 Having heard rival submissions, oral as well as written and upon perusal of case records including various judicial pronouncements as cited before us, our adjudication would be as under. The assessee being resident individual acted as Highway Minister of Tamilnadu Government at the relevant point of time. 4. Assessment Proceedings 4…

DCIT, Central Circle-2(2), Chennai vs. Shri K. Palaniswami, Salem

The appeals of the revenue stand dismissed

ITA 127/CHNY/2023[2017-18]Status: DisposedITAT Chennai03 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.125/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.126/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.127/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Karuppagounder Palaniswami बनाम 171/1B, Rajapuram 1St Street, Central Circle-2(2) / Vs. Chennai. Nedunchalai Nagar, Salem-636 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. आयकरअपील सं./ Ita No.213/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.214/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.215/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) बनाम/ Shri Karuppagounder Palaniswami Dcit 171/1B, Rajapuram 1St Street, Vs. Central Circle-2(2) Nedunchalai Nagar, Salem-636 004. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P ((अपीलाथ"/Appellant)) : (!"थ" / Respondent)

For Appellant: Shri Sushil Kumar (Advocate) - Ld. ARFor Respondent: Shri V. Nandakumar (CIT) - Ld. DR
Section 132(4)Section 143(3)

…i. K. Srinivasulu. Therefore, the assumption of jurisdiction u/s 153C was bad-in-law. The Ld. AR also submitted that the proceedings for AY 2015-16 are barred by limitation considering the decision of Hon’ble Supreme Court in the case of CIT vs. Jasjit Singh (155 Taxmann.com 155). 3.6 Having heard rival submissions, oral as well as written and upon perusal of case records including various judicial pronouncements as cited before us, our adjudication would be as under. The assessee being resident individual acted as Highway Minister of Tamilnadu Government at the relevant point of time. 4. Assessment Proceedings 4…

DCIT, Central Circle-2(2), Chennai vs. Shri K. Palaniswami, Salem

The appeals of the revenue stand dismissed

ITA 126/CHNY/2023[2016-17]Status: DisposedITAT Chennai03 Apr 2024AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.125/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.126/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.127/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Karuppagounder Palaniswami बनाम 171/1B, Rajapuram 1St Street, Central Circle-2(2) / Vs. Chennai. Nedunchalai Nagar, Salem-636 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. आयकरअपील सं./ Ita No.213/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.214/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.215/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) बनाम/ Shri Karuppagounder Palaniswami Dcit 171/1B, Rajapuram 1St Street, Vs. Central Circle-2(2) Nedunchalai Nagar, Salem-636 004. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P ((अपीलाथ"/Appellant)) : (!"थ" / Respondent)

For Appellant: Shri Sushil Kumar (Advocate) - Ld. ARFor Respondent: Shri V. Nandakumar (CIT) - Ld. DR
Section 132(4)Section 143(3)

…i. K. Srinivasulu. Therefore, the assumption of jurisdiction u/s 153C was bad-in-law. The Ld. AR also submitted that the proceedings for AY 2015-16 are barred by limitation considering the decision of Hon’ble Supreme Court in the case of CIT vs. Jasjit Singh (155 Taxmann.com 155). 3.6 Having heard rival submissions, oral as well as written and upon perusal of case records including various judicial pronouncements as cited before us, our adjudication would be as under. The assessee being resident individual acted as Highway Minister of Tamilnadu Government at the relevant point of time. 4. Assessment Proceedings 4…

DCIT, Central Circle-2(2), Chennai vs. Shri K. Palaniswami, Salem

The appeals of the revenue stand dismissed

ITA 125/CHNY/2023[2015-16]Status: DisposedITAT Chennai03 Apr 2024AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.125/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.126/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.127/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Karuppagounder Palaniswami बनाम 171/1B, Rajapuram 1St Street, Central Circle-2(2) / Vs. Chennai. Nedunchalai Nagar, Salem-636 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. आयकरअपील सं./ Ita No.213/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.214/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.215/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) बनाम/ Shri Karuppagounder Palaniswami Dcit 171/1B, Rajapuram 1St Street, Vs. Central Circle-2(2) Nedunchalai Nagar, Salem-636 004. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P ((अपीलाथ"/Appellant)) : (!"थ" / Respondent)

For Appellant: Shri Sushil Kumar (Advocate) - Ld. ARFor Respondent: Shri V. Nandakumar (CIT) - Ld. DR
Section 132(4)Section 143(3)

…i. K. Srinivasulu. Therefore, the assumption of jurisdiction u/s 153C was bad-in-law. The Ld. AR also submitted that the proceedings for AY 2015-16 are barred by limitation considering the decision of Hon’ble Supreme Court in the case of CIT vs. Jasjit Singh (155 Taxmann.com 155). 3.6 Having heard rival submissions, oral as well as written and upon perusal of case records including various judicial pronouncements as cited before us, our adjudication would be as under. The assessee being resident individual acted as Highway Minister of Tamilnadu Government at the relevant point of time. 4. Assessment Proceedings 4…

DCIT, Central Circle-2.4, Chennai vs. Shri P. Rama Mohan Rao, Chennai

Accordingly, cross- objections for AYs 2015-16 and 2016-17 stands dismissed

ITA 225/CHNY/2023[2017-18]Status: DisposedITAT Chennai02 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jmand Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.223/Chny/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.224/Chny/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.225/Chny/2023 (िनधा"रणवष" / Assessment Year: 2017-18) Dcit Shri P. Rama Mohan Rao बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafpr-2074-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.10/Chny/2023 (In Ita No.223/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.11/Chny/2023 (In Ita No.224/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.12/Chny/2023 (In Ita No.225/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18 बनाम/ Dcit Shri P. Rama Mohan Rao No.17/184, Y Block, First Street, Central Circle-1(4)

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 144

…has clinched the issue in correct perspective. The relevant dates as mentioned by Ld. CIT(A) are not in dispute. Even otherwise, this issue is now covered in assessee’s favor by the recent decision of Hon’ble Supreme Court in the case of CIT vs. Jasjit Singh (155 Taxmann.com 155) wherein it has been held by Hon’ble Court as under: - 8. In SSP Aviation (supra) the High Court inter alia reasoned as follows:- "14. Now there can be a situation when during the search conducted on one person under Section 132, some documents or valuable assets or books of account belonging to some other person, in whose case the search…

DCIT, Central Circle-2.4, Chennai vs. Shri P. Rama Mohan Rao, Chennai

Accordingly, cross- objections for AYs 2015-16 and 2016-17 stands dismissed

ITA 224/CHNY/2023[2016-17]Status: DisposedITAT Chennai02 Apr 2024AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao, Jmand Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.223/Chny/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.224/Chny/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.225/Chny/2023 (िनधा"रणवष" / Assessment Year: 2017-18) Dcit Shri P. Rama Mohan Rao बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafpr-2074-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.10/Chny/2023 (In Ita No.223/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.11/Chny/2023 (In Ita No.224/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.12/Chny/2023 (In Ita No.225/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18 बनाम/ Dcit Shri P. Rama Mohan Rao No.17/184, Y Block, First Street, Central Circle-1(4)

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 144

…has clinched the issue in correct perspective. The relevant dates as mentioned by Ld. CIT(A) are not in dispute. Even otherwise, this issue is now covered in assessee’s favor by the recent decision of Hon’ble Supreme Court in the case of CIT vs. Jasjit Singh (155 Taxmann.com 155) wherein it has been held by Hon’ble Court as under: - 8. In SSP Aviation (supra) the High Court inter alia reasoned as follows:- "14. Now there can be a situation when during the search conducted on one person under Section 132, some documents or valuable assets or books of account belonging to some other person, in whose case the search…

DCIT, Central Circle-2.4, Chennai vs. Shri P. Rama Mohan Rao, Chennai

Accordingly, cross- objections for AYs 2015-16 and 2016-17 stands dismissed

ITA 223/CHNY/2023[2015-16]Status: DisposedITAT Chennai02 Apr 2024AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao, Jmand Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.223/Chny/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.224/Chny/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.225/Chny/2023 (िनधा"रणवष" / Assessment Year: 2017-18) Dcit Shri P. Rama Mohan Rao बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafpr-2074-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.10/Chny/2023 (In Ita No.223/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.11/Chny/2023 (In Ita No.224/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.12/Chny/2023 (In Ita No.225/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18 बनाम/ Dcit Shri P. Rama Mohan Rao No.17/184, Y Block, First Street, Central Circle-1(4)

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 144

…has clinched the issue in correct perspective. The relevant dates as mentioned by Ld. CIT(A) are not in dispute. Even otherwise, this issue is now covered in assessee’s favor by the recent decision of Hon’ble Supreme Court in the case of CIT vs. Jasjit Singh (155 Taxmann.com 155) wherein it has been held by Hon’ble Court as under: - 8. In SSP Aviation (supra) the High Court inter alia reasoned as follows:- "14. Now there can be a situation when during the search conducted on one person under Section 132, some documents or valuable assets or books of account belonging to some other person, in whose case the search…

Rakesh Bansal, New Delhi vs. ACIT, Central Circle-16, New Delhi

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

ITA 1685/DEL/2023[2014-15]Status: DisposedITAT Delhi22 Jan 2024AY 2014-15

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 234ASection 234BSection 234DSection 69Section 69A

…f the satisfaction in the case of the searched person qua the other person becomes date of search in the case of other person [the assessee in the present case]. 10. This has been well settled by the Hon'ble Supreme Court in the case of CIT Vs. Jasjit Singh 458 ITR 437. Relevant findings read as under: “9. It is evident on a plain interpretation of Section 153C( I) that the Parliamentary interit to enact the prov i was to cater not merely to the question of abatement but also with regard to the date from which the six ~ e period was to be reckoned, in respect of which the returns were to be filed by the third…

Strides Shasun Ltd, Navi Mumbai vs. DCIT Cir 15(3)(2), Mumbai

In the result, appeal of assessee is partly allowed

ITA 932/MUM/2017[2012-13]Status: DisposedITAT Mumbai15 Jan 2024AY 2012-13

Bench: Shri Vikas Awasthy& Shri Amarjit Singhआअसं.932 /मुं/2017 (िन.व. 2012-13) Strides Pharma Science Limited [Formerly Known As Strides Arcolab Limited/ Strides Shasun Limited] 201, Devavrata, Sector -17, Vashi, Navi Mumbai – 400 703 Pan: Aadcs-8104-P ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner Of Income Tax Circle – 15(3)(2), Mumbai Room No.451, 4Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Nitesh Joshi, Advocate With Shri Ninand Patade "ितवादी "ारा/Respondent By : Shri Anoop Hiwase सुनवाई क" ितिथ/ Date Of Hearing : 26/10/2023 घोषणा क" ितिथ/ Date Of Pronouncement : 15 /01/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Final Assessment Order Dated 23/01/2017 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 [In Short ‘The Act’], For The Assessment Year 2012-13. 2. The Assessee In Appeal Has Raised As Many As 12 Grounds. Shri Nitesh Joshi, Advocate Appearing On Behalf Of The Assessee Submitted At The Outset

For Appellant: Shri Nitesh Joshi, Advocate with Shri Ninand PatadeFor Respondent: Shri Anoop Hiwase
Section 143(3)

…आयकर अपीलीय अिधकरण मुंबई पीठ “एच ”,मुंबई "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ H ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.932 /मुं/2017 (िन.व. 2012-13) Strides Pharma Science Limited [Formerly known as Strides Arcolab Limited/ Strides Shasun Limited] 201, Devavrata, Sector -17, Vashi, Navi Mumbai – 400 703 PAN: AADCS-8104-P ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner of Income Tax Circle – 15(3)(2), Mumbai Room No.451, 4th Floor, Aaykar Bhavan, M.K.Road, Mumba…

The Pr. Commissioner of Income Tax -Central -1 vs. Karina Airlines International Ltd

ITA - 690 / 2023HC Delhi05 Dec 2023
Section 153C

…$~ 35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 690/2023 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Adv. versus KARINA AIRLINES INTERNATIONAL LTD. ..... Respondent Through: Mr Ruchesh Sinha and Ms Monalisha, Advs. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE GIRISH KATHPALIA O R D E R % 05.12.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.62548/2023 [Application filed on behalf of the appellant seeking condonati…

Vasamsetty Veera Venkata Satyanarayana, Hyderabad vs. Income Tax Officer, Ward-4(1), Hyderabad

In the result, appeal of the assessee stands dismissed

ITA 707/HYD/2022[2017-18]Status: DisposedITAT Hyderabad27 Oct 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 707/Hyd/2022 (निर्धारण वर्ष / Assessment Year: 2017-18) Mr. Vasamsetty Veera The Income Tax Officer, Venkata Satyanarayana, Vs. Ward-4(1), Hyderabad Hyderabad [Pan No. Aekpv4914Q] अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent स्‍थथगन आवेदन सं. / S.A. No. 48/Hyd/2023 (Arising Out Of Ita No. 707/Hyd/2022) (निर्धारण वर्ष / Assessment Year: 2017-18) Mr. Vasamsetty Veera The Income Tax Officer, Venkata Satyanarayana, Vs. Ward-4(1), Hyderabad Hyderabad [Pan No. Aekpv4914Q] आवेदक / Applicant प्रत्‍यर्थी / Respondent

For Appellant: Shri Shrenik Chordia, ARFor Respondent: Shri Shakeer Ahamed, DR
Section 143(1)Section 143(3)Section 144Section 153(1)Section 153ASection 153CSection 153C(1)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 707/Hyd/2022 (निर्धारण वर्ष / Assessment Year: 2017-18) Mr. Vasamsetty Veera The Income Tax Officer, Venkata Satyanarayana, Vs. Ward-4(1), Hyderabad Hyderabad [PAN No. AEKPV4914Q] अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent स्‍थथगन आवेदन सं. / S.A. No. 48/Hyd/2023 (Arising out of ITA No. 707/Hyd/2022) (निर्धारण वर्ष / Assessment Year: 2017-18) Mr. Vasamsetty Veera The Income Tax Officer, Venkata…

Ramesh S. Shah, Mumbai vs. The DCIT, Central Circle-5(3), Mumbai

In the result, the appeal by the assessee is allowed

ITA 1845/MUM/2020[2011-12]Status: DisposedITAT Mumbai19 Oct 2023AY 2011-12

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Nishit GandhiFor Respondent: Smt. Mahita Nair
Section 143(3)Section 153CSection 153DSection 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1845/Mum./2020 (Assessment Year : 2011–12) Ramesh S. Shah 203, Wing–A, Peninsula Corporate Park ……………. Appellant Ganpatrao Kadam Mag, Mumbai 400 013 PAN – AAGPS9863H v/s Dy. Commissioner of Income Tax ……………. Respondent Central Circle–5(3), Mumbai Assessee by : Shri Nishit Gandhi Revenue by : Smt. Mahita Nair Date of Hearing – 17/10/2023 Date of Order – 19/10/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assessee c…

DCIT, CC- 1, Faridabad vs. Sadjyoti Traders Pvt. Ltd., New Delhi

In the result, appeal of the Revenue stands dismissed and the cross-objection

ITA 3854/DEL/2017[2006-07]Status: DisposedITAT Delhi18 Oct 2023AY 2006-07

Bench: Shri Kul Bharat & Shri M. Balaganeshasstt. Yr: 2006-07

Section 143(3)Section 153CSection 68

…1 ITA no. 3854/Del/2017 & CO no. 31/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Asstt. Yr: 2006-07 DCIT, Central Circle-1, Vs M/s sadjyoti Traders Pvt. Ltd., Faridabad. 5, Village Tajpur, Badarpur, New Delhi. PAN- AAICS7343F APPELLANT RESPONDENT C.O. No. 31/Del/2021 ( In ITA No. 3854/DEL/2017) Asstt. Yr: 2006-07 M/s sadjyoti Traders Pvt. Ltd., Vs DCIT, Central Circle-1, 5, Village Tajpur, Badarpur, Faridabad. New Delhi. PAN- AAICS7343F Cross objector RESPONDENT Assessee represented by Dr. Rakesh G…

Dinesh V. Shah, Mumbai vs. DCIT Central Cir-3(4, Mumbai

In the result, the appeal by the assessee is allowed

ITA 1153/MUM/2020[2008-09]Status: DisposedITAT Mumbai17 Oct 2023AY 2008-09

Bench: Shri Sandeep Singh Karhail & Shri Gagan Goyal

For Appellant: Shri Rasesh Shah a/wFor Respondent: Smt. Sanyogita Nagpal
Section 132Section 132ASection 143Section 153A(1)Section 153CSection 153C(1)Section 250Section 254(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA no.1153/Mum./2020 (Assessment Year : 2008–09) Dinesh Shah Flat no.434, Shabri Shikhar ……………. Appellant R.C. Marg, Chembur (West) Mumbai 400 071 PAN – AAEPS1245F v/s Dy. Commissioner of Income Tax ……………. Respondent Central Circle–3(4), Mumbai Assessee by : Shri Rasesh Shah a/w Shri Himanshu Gandhi Revenue by : Smt. Sanyogita Nagpal Date of Hearing – 16/10/2023 Date of Order – 17/10/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been file…