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 366,339 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

The Modern Construction Co. Pvt. Ltd., Ahmedabad vs. ITO, Ward-2(1)(4), Ahmedabad

The appeal of the assessee is allowed for statistical

ITA 432/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad23 Jan 2025AY 2013-14

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr.AdvocateFor Respondent: Dr. Darsi Suman Ratnam, CIT-DR
Section 132Section 153ASection 153CSection 250(6)Section 271(1)(c)

…14-15 / AY 15-16, proceedings u/s 153C shall be applicable for the “Assessment Years 2009-10 to 2014-15” (six assessment year immediately preceding the year of search). Reliance is placed on the following provisions / decisions: CIT vs. Jasjit Singh – (2023) 458 ITR 437 (SC); 1st proviso to S.153C of the Act. “Satisfaction note” is completely “vague”, “scanty” and “non-specific": • After receipt of seized material from AO of the ‘person searched', - if AO of "other person' is satisfied that such material has a bearing on determination of total income of such ‘other person' for six assessment years immediately pr…

The United Builders Corporation, Ahmedabad vs. Dy.CIT, Central Circle-1(1), Ahmedabad

The appeal of the assessee is allowed for statistical

ITA 3465/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad23 Jan 2025AY 2013-14

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 132Section 153ASection 153CSection 250(6)Section 271(1)(c)

…14-15 / AY 15-16, proceedings u/s 153C shall be applicable for the “Assessment Years 2009-10 to 2014-15” (six assessment year immediately preceding the year of search). Reliance is placed on the following provisions / decisions: CIT vs. Jasjit Singh – (2023) 458 ITR 437 (SC); 1st proviso to S.153C of the Act. “Satisfaction note” is completely “vague”, “scanty” and “non-specific": • After receipt of seized material from AO of the ‘person searched', - if AO of "other person' is satisfied that such material has a bearing on determination of total income of such ‘other person' for six assessment years immediately pr…

Modern Construction Co. Pvt. Ltd., Ahmedabad vs. The Dy.CIT, Central Circle-1(1), Ahmedabad

The appeal of the assessee is allowed for statistical

ITA 3464/AHD/2016[2013-14 (Q-4)]Status: DisposedITAT Ahmedabad23 Jan 2025

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr.AdvocateFor Respondent: Dr. Darsi Suman Ratnam, CIT-DR
Section 132Section 153ASection 153CSection 250(6)Section 271(1)(c)

…14-15 / AY 15-16, proceedings u/s 153C shall be applicable for the “Assessment Years 2009-10 to 2014-15” (six assessment year immediately preceding the year of search). Reliance is placed on the following provisions / decisions: CIT vs. Jasjit Singh – (2023) 458 ITR 437 (SC); 1st proviso to S.153C of the Act. “Satisfaction note” is completely “vague”, “scanty” and “non-specific": • After receipt of seized material from AO of the ‘person searched', - if AO of "other person' is satisfied that such material has a bearing on determination of total income of such ‘other person' for six assessment years immediately pr…

ACIT, Muzaffarnagar vs. M/S Rana Iron & Power Ltd., Muzaffarnagar

ITA 4185/DEL/2012[2008-09]Status: DisposedITAT Delhi10 Jan 2025AY 2008-09

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pranshu Singhal, CA &For Respondent: Sh. Jitender Singh, CIT-DR
Section 132Section 132ASection 139Section 143(3)Section 147Section 148Section 149Section 151Section 153Section 153A

…Hon’ble Delhi High Court delivered in the case of Ojjus Medicare on the subject-matter at hand, it would be pertinent to refer to the position of law as laid down by the earlier decisions of the Hon’ble Supreme Court in the case of CIT v. Jasjit Singh [2023] 458 ITR 437 (SC) and the Hon’ble Delhi High Court in the case of CIT v. RRJ Securities Ltd [2016] 380 ITR 612 (Delhi) with regard to the date of reckoning for calculating the assessment years for reopening in the case of a non-searched person/third party, wherein it was observed that as against the date of search, the date on which the AO of the person other…

Dharmendra Kumar, Sambhal vs. ITO, Ward-2(5), Chandausi

In the result, appeals of Revenue in ITA No

ITA 3698/DEL/2023[2017-18]Status: DisposedITAT Delhi03 Jan 2025AY 2017-18

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Monika Singh, CT-DR
Section 153Section 153C

…f the relevant assessment year, is no longer res-integra. It has now been well settled by the Hon'ble Supreme Court in the case of CIT Vs. Page 3 of 8 ITA Nos.3697 to 3700/DEL/2025 [A.Y. 2010-11 to 2013-14] Chandra Vidya Investment and Finance Jasjit Singh 458 ITR 437(SC). The relevant law laid down by the Hon'ble Supreme Court in the case of CIT Vs. Jasjit Singh 458 ITR 437(SC) are read as under: “It is evident on a plain interpretation of Section 153C (1) that the Parliamentary intent to enact the proviso was to cater not merely to the question of abatement but also with regard to the date from which the s…

Alps Construction, Mumbai vs. ITO Ward 23(1)(1), Mumbai

ITA 3953/MUM/2024[2017-18]Status: DisposedITAT Mumbai03 Jan 2025AY 2017-18

Bench: SHRI B R BASKARAN (Accountant Member), SHRI RAJ KUMAR CHAUHAN (Judicial Member)

Section 143(3)Section 153CSection 254(1)

…o reopen the assessments beyond six preceding years, which in present case shall be reckoned from the date on which the seized material was handed over to the Jurisdictional AO of the assessee (other person), as held in the case of CIT Vs. Jasjit Singh (2023) 458 ITR 437(SC)and other decisions referred to supra, accordingly, the assessment year relevant to the search/ requisition made, in instant case would be AY 2021-22 (being satisfaction note was recorded on 22.09.2020 – FY 2020-21) and the block of six preceding assessment years as per section 153A(a) would be AYs 2015-16 to 2020-21. Consequently, AY 2013-14…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 111/NAG/2024[2012-13]Status: DisposedITAT Nagpur26 Dec 2024AY 2012-13

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 110/NAG/2024[2011-12]Status: DisposedITAT Nagpur26 Dec 2024AY 2011-12

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 109/NAG/2024[2010-11]Status: DisposedITAT Nagpur26 Dec 2024AY 2010-11

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 108/NAG/2024[2009-10]Status: DisposedITAT Nagpur26 Dec 2024AY 2009-10

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

Assisstant Commissioner of Income Tax, Cir. 20(1), Mumbai vs. Rupesh Kantilal Savla, Mumbai

ITA 4512/MUM/2024[2011-12]Status: DisposedITAT Mumbai20 Dec 2024AY 2011-12

Bench: Smt. Beena Pillai & Shri Prabhash Shankar

For Appellant: Respondent byFor Respondent: Dr. K Shivaram a/w Mr. Shashi Bekal
Section 139Section 143(3)Section 153CSection 69A

…hearing before us, it was pleaded by the learned Counsel that the material to AO was forwarded on 31/03/2018 by the Builder's AO, Ahmadabad though notice u/s.153C was issued on 04/04/2018. According to the Supreme Court judgment in CIT v/s Jasjit Singh (2023) 458 ITR 437 (SC) or (2023) 155 Taxmann.com 155 (SC), the assessment u/s 143(3) to be made for the A.Y. 2018-19 and for six years preceding the AY 2018-19 will be made u/s.153C i.e. (1) AY 2017-18 (2) AY 2016-17 (3) AY 2015-16 (4) AY 2014- 15 (5) A.Y. 2013-14 (6) A.Y. 2012-13 (Thus the AY 2011-12 will not form part of block period).In view of the Supreme Cour…

Rupesh Kantilal Savla, Mumbai vs. The Assistant Commissioner of Income Tax Circle 20(3), Mumbai

ITA 4024/MUM/2024[2011-12]Status: DisposedITAT Mumbai20 Dec 2024AY 2011-12

Bench: Smt. Beena Pillai & Shri Prabhash Shankar

For Appellant: Respondent byFor Respondent: Dr. K Shivaram a/w Mr. Shashi Bekal
Section 10Section 139Section 143(3)Section 153CSection 69A

…hearing before us, it was pleaded by the learned Counsel that the material to AO was forwarded on 31/03/2018 by the Builder's AO, Ahmadabad though notice u/s.153C was issued on 04/04/2018. According to the Supreme Court judgment in CIT v/s Jasjit Singh (2023) 458 ITR 437 (SC) or (2023) 155 Taxmann.com 155 (SC), the assessment u/s 143(3) to be made for the A.Y. 2018-19 and for six years preceding the AY 2018-19 will be made u/s.153C i.e. (1) AY 2017-18 (2) AY 2016-17 (3) AY 2015-16 (4) AY 2014- 15 (5) A.Y. 2013-14 (6) A.Y. 2012-13 (Thus the AY 2011-12 will not form part of block period).In view of the Supreme Cour…

Income Tax Officer, ITO vs. Impose Infratech Private Limited, Delhi

ITA 3928/DEL/2023[2011-12]Status: DisposedITAT Delhi19 Dec 2024AY 2011-12

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Income Tax Officer, Impose Infratech Private Room No. 1423, 1St Limited, Floor, C. R. Building, I. Vs. F-301, Plot No.-3, Ashish P. Estate, Complex, Lsc New Delhi Surajmalvihar, Delhi Pan No:Aacci4760Q (Appellant) (Respondent) C.O No. 15/Del/2024 (A.Y 2011-12) Impose Infratech Income Tax Officer, Private Limited, Room No. 1423, 1St Floor, F-301, Plot No.-3, Vs. C. R. Building, I. P. Ashish Complex, Lsc Estate, Surajmalvihar, New Delhi Delhi Pan No:Aacci4760Q (Appellant) (Respondent)

Section 132Section 143(3)Section 153Section 153CSection 153C(1)

…1 ITA No. 3928/Del/2023 and C.O. No. 15/Del/2024 ITO VS. M/s Impose Infratech IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Income Tax officer, Impose Infratech Private Room No. 1423, 1st Limited, floor, C. R. Building, I. Vs. F-301, Plot No.-3, Ashish P. Estate, Complex, LSC New Delhi SurajmalVihar, Delhi PAN No:AACCI4760Q (Appellant) (Respondent) C.O No. 15/Del/2024 (A.Y 2011-12) Impose Infratech Income Tax officer, Private Limited, Room No. 1423, 1st floor, F-301, Plot No.-3, Vs. C. R. Buildin…

Kalakriti Infratrade Pvt. Ltd., Faridabad vs. DCIT, Central Circle- II, Faridabad

In the result, all the 03 Assessee Appeals are allowed

ITA 3568/DEL/2018[2012-13]Status: DisposedITAT Delhi11 Dec 2024AY 2012-13

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri Somil Agarwal, Adv. & Shri DeepeshFor Respondent: Shri Dayainder Singh Sidhu, CIT(DR)
Section 14ASection 153ASection 153A(1)Section 153CSection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA NOS. 3567 & 3568/Del/2018 A.YRS. : 2011-12 & 2012-13 Kalakriti Infrastructure Pvt. Ltd. VS. DCIT, CENTRAL CIRCLE II, (now known as M/s Akriti Realtech FARIDABAD Ltd.), C/o RRA Taxindia, D-28, South Extension, Part-I, New Delhi – 48 (PAN: AACCK9052H) (APPELLANT) (RESPONDENT) Appellant by : Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent by : Shri Dayainder Singh Sidhu, CIT(DR) Date of hearing : 09.12.2024 Date of pronouncement : 11.12.2024…

Kalakriti Infratrade Pvt. Ltd., Faridabad vs. DCIT, Central Circle- II, Faridabad

In the result, all the 03 Assessee Appeals are allowed

ITA 3567/DEL/2018[2011-12]Status: DisposedITAT Delhi11 Dec 2024AY 2011-12

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri Somil Agarwal, Adv. & Shri DeepeshFor Respondent: Shri Dayainder Singh Sidhu, CIT(DR)
Section 14ASection 153ASection 153A(1)Section 153CSection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA NOS. 3567 & 3568/Del/2018 A.YRS. : 2011-12 & 2012-13 Kalakriti Infrastructure Pvt. Ltd. VS. DCIT, CENTRAL CIRCLE II, (now known as M/s Akriti Realtech FARIDABAD Ltd.), C/o RRA Taxindia, D-28, South Extension, Part-I, New Delhi – 48 (PAN: AACCK9052H) (APPELLANT) (RESPONDENT) Appellant by : Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent by : Shri Dayainder Singh Sidhu, CIT(DR) Date of hearing : 09.12.2024 Date of pronouncement : 11.12.2024…

Garima Bhushan, New Delhi vs. DCIT, Central Circle, Noida

In the result, the Appeal filed by the Assessee is allowed

ITA 882/DEL/2018[2015-16]Status: DisposedITAT Delhi27 Nov 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 882/Del/2018, (A.Y.2015-16)

Section 132Section 142(1)Section 143(3)Section 153CSection 68

…-106) 2) Vishnu Bhagwan vs DCIT (PB 107-117) 3) Sanjay Thakur vs DCIT (PB 118-164) 4) CIT vs. RRJ Securities Ltd. 380 ITR 612 (Del) (PB 64-79 5) PCIT vs. Sarwar Agency P Ltd. 397 ITR 400 (Del)(PB 60-63) 4 Garima Bhushan Vs. DCIT 6) CIT vs. Jasjeet Singh 458 ITR 437 (SC) 7) Ojuss Investment vs. PCIT (Del)(HC) 8) Raja Varshney vs. ITO (Del) (ITAT) ITA 1459/Del/2024 dt. 9) Jasjit Singh (Del)(HC) 10) Pavitra Realcon Del (HC) 5. Per contra, the Ld. Departmental Representative relying on the orders of the Lower Authorities and sought for dismissal of the Appeal. 6. We have heard both the parties and peruse…

Technodot Engineers Pvt. Ltd, Gandhinagar vs. The DCIT, Circle-2(2), Ahmedabad

Appeals of the assessee are partly allowed for statistical purposes

ITA 93/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad26 Nov 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokari.T(Ss).A. Nos.147&148/Ahd/2019 (A.Ys.: 2005-06 & 2006-07) Smt. Neelu Sanjay Gupta, Vs. Deputy Commissioner Of L/H. Of Late Shri Sanjay Gupta Income Tax, B-202, Dhananjay Tower, Central Circle-2(2), Anand Nagar Road, Satellite, Ahmedabad Ahmedabad-380015 [Pan No.Adypg0351K] (Appellant) .. (Respondent) I.T(Ss).A. Nos.21 To 23/Ahd/2020 & 15/Ahd/2022 & Ita No. 93/Ahd/2020) (A.Ys.: 2007-08, 2008-09 & 2006-07 & 2010-11 To 2011-12) M/S. Technodot Engineers Ltd., Vs. Deputy Commissioner Of C/O. Cambay Hotel & Resorts, Income Tax, Plot No. 22, 23, 24 Gidc, Central Circle-2(2), Sector-25, Gandhinagar-382010 Ahmedabad [Pan No.Aabct5392A] (Appellant) .. (Respondent)

For Appellant: Shri Tushar Hemani, Sr. Adv. & Shri ParimalFor Respondent: Shri R. N. Dsouza, CIT-DR & Shri Rignesh K
Section 132Section 139(1)Section 142Section 142(1)Section 143(2)Section 153ASection 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T(SS).A. Nos.147&148/Ahd/2019 (A.Ys.: 2005-06 & 2006-07) Smt. Neelu Sanjay Gupta, Vs. Deputy Commissioner of L/h. of Late Shri Sanjay Gupta Income Tax, B-202, Dhananjay Tower, Central Circle-2(2), Anand Nagar Road, Satellite, Ahmedabad Ahmedabad-380015 [PAN No.ADYPG0351K] (Appellant) .. (Respondent) I.T(SS).A. Nos.21 to 23/Ahd/2020 & 15/Ahd/2022 & ITA No. 93/Ahd/2020) (A.Ys.: 2007-08, 2008-09 & 2006-07 & 2010-11 to 2011-12) M/s. Technodot Engineers Ltd.,…

Horizon Global Limited, Faridabad vs. Depty Commissioner of Income Tax, Central Circle-2, Faridabad

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

ITA 2583/DEL/2023[2011-12]Status: DisposedITAT Delhi26 Nov 2024AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Ms. Neha Choudhary, CIT- DR
Section 153CSection 153D

…diction. 10. The ld. counsel for the assessee referred to the satisfaction note dated 12.02.2021 and placing strong reliance on the decision of the Delhi High Court in the case of Ojjus Medicare Ltd ITA No. 52/2024 dated 03.04.2024 and CIT Vs. Jasjit Singh 458 ITR 437 [SC], submitted that since AY 2011-12 is not covered and hence the impugned assessment order dated 25.09.2021 is barred by limitation. 11. The ld. DR could not controvert to the submissions of the ld. counsel for the assessee and placed strong reliance on the orders of the authorities below. The ld DR relied on the decision of Delhi High Cou…

Goldies Trading Co. Ltd., Faridabad vs. DCIT, Central Circle- II, Faridabad

In the result, the Appeal filed by the Assessee is allowed

ITA 7425/DEL/2017[2013-14]Status: DisposedITAT Delhi25 Nov 2024AY 2013-14

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

Section 132(1)(A)Section 153ASection 153C

…own case for Assessment Year 2010-11 to 2012-13 in ITA No. 7421-7423/Del/2017 vide order dated 31/05/2024 considering the deemed date of search as 18/09/2014 and by following the decision of Hon'ble Supreme Court in the case of CIT Vs. Jasjit Singh (2023) 458 ITR 437 (SC), deleted the addition, therefore, sought for allowing the Appeal for the year under consideration (2013-14) by following the Assessee’s own case for Assessment Year 2010-11 to 2012-13. 4. We have heard the rival contentions and perused the case laws cited by the Ld. AR for the Assessee and also perused the impugned orders. 5. The Co-ordi…