CIT v. Lachman Das Bhatia

396 ITR 691High Court2017#1989 most cited

What is CIT v. Lachman Das Bhatia authority for?

An assessment under section 153A is not justified if the documents relied upon by the Assessing Officer pertain to a subsequent period and not the assessment years under consideration. Any estimation of gross profits must be based on valid material, which was absent in this case.

58

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Lachman Das Bhatia · section 153A · section 143(3) · assessment years · subsequent period documents · estimation of gross profits · valid material

Also reported as

26 Taxmann.com 167

Sections most often in play

Section 132Section 144Section 153ASection 132(4)Section 143(2)Section 69ASection 132(1)Section 132(3)

Issues it is cited on

section 40(a)(3)section 2(14)(iii)(b)relinquishment of rightsection 69dsection 153(a)(1)statutory duessection 96section 4(1)section 158bbsurvey under section 133asection 245section 45(5)

Judgments citing CIT v. Lachman Das Bhatia

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…- Assessment completed on date of search- No incriminating materials found during search- Block Assessment not valid- Income Tax Act, 1961, ss. 132,153A. Hon’ble Delhi High Court in the case of Pr. CIT vs Meeta Gutgutia vide order dated 25.05.2017 reported in 396 ITR 691, after discussing decisions of various courts on the issue, decided the appeal in favour of assessee by holding that invocation of provisions of section 153A is unjustified in respect of years for which no incriminating documents were found and also no assessment was pending on the date of search. In this case in para 63, it is further observed b…

Fazle Raoof Sheikh, Bhilwara vs. DCIT, Ajmer

44. As a result, appeals-ITA

ITA 380/JPR/2024[2017-18]Status: DisposedITAT Jaipur25 Oct 2024AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Sunil Porwal, C.A. ( Through V.C.)For Respondent: Mrs. Alka Gautam (CIT)
Section 132Section 143(2)Section 144Section 153Section 153ASection 69A

…e following decisions:- Fazle Raoof Sheikh vs. DCIT  CIT vs. Kabul Chawla (2015) 61 taxmann.com 412 (Delhi)  Pr.CIT vs. Ms Lata Jain (2016) 384 ITR 543 (Delhi)  CIT vs. Deepak Kumar Agarwal (2017) 86 taxmann.com 3 (Bom)  Pr.CIT vs. vikash Gutgutia (2017) 396 ITR 691 (Delhi)  Pr. CIT vs. Dipak Jashvantlal Panchal (2017) 397 ITR 153 (Guj.)  Pr. CIT vs. Devangi (2017) 394 ITR 184 (Guj.)  Pr. CIT vs. Abhisar Build Well (P) Ltd. dated 24.04.2023 (149 Taxman 399. 16. On the other hand, Ld. DR for the Department has submitted that admittedly, the assessee-appellant did not participate in the proceedings conducte…

Fazle Raoof Sheikh, Bhilwara vs. DCIT, Ajmer

44. As a result, appeals-ITA

ITA 379/JPR/2024[2016-17]Status: DisposedITAT Jaipur25 Oct 2024AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Sunil Porwal, C.A. ( Through V.C.)For Respondent: Mrs. Alka Gautam (CIT)
Section 132Section 143(2)Section 144Section 153Section 153ASection 69A

…e following decisions:- Fazle Raoof Sheikh vs. DCIT  CIT vs. Kabul Chawla (2015) 61 taxmann.com 412 (Delhi)  Pr.CIT vs. Ms Lata Jain (2016) 384 ITR 543 (Delhi)  CIT vs. Deepak Kumar Agarwal (2017) 86 taxmann.com 3 (Bom)  Pr.CIT vs. vikash Gutgutia (2017) 396 ITR 691 (Delhi)  Pr. CIT vs. Dipak Jashvantlal Panchal (2017) 397 ITR 153 (Guj.)  Pr. CIT vs. Devangi (2017) 394 ITR 184 (Guj.)  Pr. CIT vs. Abhisar Build Well (P) Ltd. dated 24.04.2023 (149 Taxman 399. 16. On the other hand, Ld. DR for the Department has submitted that admittedly, the assessee-appellant did not participate in the proceedings conducte…

ACIT, Central Circle-2, New Delhi vs. R.V.Buildtech & Amusement P.Ltd, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 4889/DEL/2017[2013-14]Status: DisposedITAT Delhi17 Nov 2023AY 2013-14

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2013-14 Acit, Vs. R.V. Buildtech & Central Circle-2 Amusement P. Ltd., Room No. 363 Sector-10, Metro Walk, 3Rd Floor, E-2, Near Rithala Metro Station, Ara Centre, Rohini, Jhandewalan Extn. New Delhi- 110 085 New Delhi – 110 055 Pan Aafcr87733B (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Ms. Monika Dhami, CIT-DR
Section 132Section 142(1)Section 143(2)Section 153ASection 68Section 69C

…e following:- (i) Kabul Chawla vs. ACIT (2014) 50 taxmann.com 238 (Delhi-Trib) affirmed by Hon’ble Delhi High Court in CIT vs. Kabul Chawla (2016) 380 ITR 573 (Del) (ii) Pr. CIT vs. Ms. Lata Jain (2016) 384 ITR 543 (Del) (iii) Pr. CIT v. Vikas Gutgutia (2017) 396 ITR 691 (Del) 8 Pr. CIT vs. Meeta Gutgutia (2017) 248 Taxman 384 (Del) (SLP dismissed in PCIT vs. Meeta Gutgutia (2018) 257 Taxman 441 (SC)) (v) PCIT vs. Ramesh Bhai Jivraj Desai (2020) 275 Taxman 522 (Guj) (vi) Smt. Jami Nirmala vs. PR. CIT (2021) 437 ITR 573 (Orissa) (vii) PCIT vs. Jaypee Financial Services Ltd. (2021) 282 Taxman 475 (Del) 15. For th…

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 180/JPR/2020[2016-17]Status: DisposedITAT Jaipur07 Jun 2023AY 2016-17

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…in the case of CIT Vs. Kabul Chawla 380 ITR 573 and Kurele Paper Mills Pvt. Ltd. as well as the subsequent decision of Delhi High Court in the case of Pr. CIT Vs. Meeta Gutgutia decided on 25.07.2017, reported in 395 ITR 526 and Vikas Gutgutia reported in 396 ITR 691. It was further Shri Jitendra Kumar Agarwal vs. DCIT submitted by ld. AR of the appellant that in the case of Kurele Paper Mills Pvt. Ltd. reported in 380 ITR 571, Hon’ble Supreme Court has dismissed the SLP of the department on 07.12.2015. Thereafter and in a separate matter of Meeta Gutgutia also, the SLP of the department has also been dis…

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 179/JPR/2020[2015-16]Status: DisposedITAT Jaipur07 Jun 2023AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…in the case of CIT Vs. Kabul Chawla 380 ITR 573 and Kurele Paper Mills Pvt. Ltd. as well as the subsequent decision of Delhi High Court in the case of Pr. CIT Vs. Meeta Gutgutia decided on 25.07.2017, reported in 395 ITR 526 and Vikas Gutgutia reported in 396 ITR 691. It was further Shri Jitendra Kumar Agarwal vs. DCIT submitted by ld. AR of the appellant that in the case of Kurele Paper Mills Pvt. Ltd. reported in 380 ITR 571, Hon’ble Supreme Court has dismissed the SLP of the department on 07.12.2015. Thereafter and in a separate matter of Meeta Gutgutia also, the SLP of the department has also been dis…

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 178/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…in the case of CIT Vs. Kabul Chawla 380 ITR 573 and Kurele Paper Mills Pvt. Ltd. as well as the subsequent decision of Delhi High Court in the case of Pr. CIT Vs. Meeta Gutgutia decided on 25.07.2017, reported in 395 ITR 526 and Vikas Gutgutia reported in 396 ITR 691. It was further Shri Jitendra Kumar Agarwal vs. DCIT submitted by ld. AR of the appellant that in the case of Kurele Paper Mills Pvt. Ltd. reported in 380 ITR 571, Hon’ble Supreme Court has dismissed the SLP of the department on 07.12.2015. Thereafter and in a separate matter of Meeta Gutgutia also, the SLP of the department has also been dis…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 173/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…t years, quashed the orders so passed. While making observation, ld. CIT(A) followed the decision of the jurisdictional high court in the case of Jai Steel reported in 259 CTR 281 and also of the hon’ble Supreme court in the case of Meeta Gutgutia reported in 396 ITR 691. As is evident form the assessment orders for Ay 2011-12 to AY 2013-14, ld. AO has referred few papers seized from the residential premises of partners of the appellant which as per the ld. AO are parallel Balance Sheets for FY 2013-14 and 2015-16 and not related to AY 2011-12 to 2013-14. Ld. AO based on these assumed that there might be certain…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 172/JPR/2020[2012-13]Status: DisposedITAT Jaipur07 Jun 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…t years, quashed the orders so passed. While making observation, ld. CIT(A) followed the decision of the jurisdictional high court in the case of Jai Steel reported in 259 CTR 281 and also of the hon’ble Supreme court in the case of Meeta Gutgutia reported in 396 ITR 691. As is evident form the assessment orders for Ay 2011-12 to AY 2013-14, ld. AO has referred few papers seized from the residential premises of partners of the appellant which as per the ld. AO are parallel Balance Sheets for FY 2013-14 and 2015-16 and not related to AY 2011-12 to 2013-14. Ld. AO based on these assumed that there might be certain…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 171/JPR/2020[2011-12]Status: DisposedITAT Jaipur07 Jun 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…t years, quashed the orders so passed. While making observation, ld. CIT(A) followed the decision of the jurisdictional high court in the case of Jai Steel reported in 259 CTR 281 and also of the hon’ble Supreme court in the case of Meeta Gutgutia reported in 396 ITR 691. As is evident form the assessment orders for Ay 2011-12 to AY 2013-14, ld. AO has referred few papers seized from the residential premises of partners of the appellant which as per the ld. AO are parallel Balance Sheets for FY 2013-14 and 2015-16 and not related to AY 2011-12 to 2013-14. Ld. AO based on these assumed that there might be certain…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 111/JPR/2020[2016-17]Status: DisposedITAT Jaipur07 Jun 2023AY 2016-17

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…in the case of CIT Vs. Kabul Chawla 380 ITR 573 and Kurele Paper Mills Pvt. Ltd. as well as the subsequent decision of Delhi High Court in the case of Pr. CIT Vs. Meeta Gutgutia decided on 25.07.2017, reported in 395 ITR 526 and Vikas Gutgutia reported in 396 ITR 691. It was further Shri Jitendra Kumar Agarwal vs. DCIT submitted by ld. AR of the appellant that in the case of Kurele Paper Mills Pvt. Ltd. reported in 380 ITR 571, Hon’ble Supreme Court has dismissed the SLP of the department on 07.12.2015. Thereafter and in a separate matter of Meeta Gutgutia also, the SLP of the department has also been dis…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 110/JPR/2020[2015-16]Status: DisposedITAT Jaipur07 Jun 2023AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…in the case of CIT Vs. Kabul Chawla 380 ITR 573 and Kurele Paper Mills Pvt. Ltd. as well as the subsequent decision of Delhi High Court in the case of Pr. CIT Vs. Meeta Gutgutia decided on 25.07.2017, reported in 395 ITR 526 and Vikas Gutgutia reported in 396 ITR 691. It was further Shri Jitendra Kumar Agarwal vs. DCIT submitted by ld. AR of the appellant that in the case of Kurele Paper Mills Pvt. Ltd. reported in 380 ITR 571, Hon’ble Supreme Court has dismissed the SLP of the department on 07.12.2015. Thereafter and in a separate matter of Meeta Gutgutia also, the SLP of the department has also been dis…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 109/JPR/2020[2014-15]Status: DisposedITAT Jaipur07 Jun 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…in the case of CIT Vs. Kabul Chawla 380 ITR 573 and Kurele Paper Mills Pvt. Ltd. as well as the subsequent decision of Delhi High Court in the case of Pr. CIT Vs. Meeta Gutgutia decided on 25.07.2017, reported in 395 ITR 526 and Vikas Gutgutia reported in 396 ITR 691. It was further Shri Jitendra Kumar Agarwal vs. DCIT submitted by ld. AR of the appellant that in the case of Kurele Paper Mills Pvt. Ltd. reported in 380 ITR 571, Hon’ble Supreme Court has dismissed the SLP of the department on 07.12.2015. Thereafter and in a separate matter of Meeta Gutgutia also, the SLP of the department has also been dis…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 108/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…in the case of CIT Vs. Kabul Chawla 380 ITR 573 and Kurele Paper Mills Pvt. Ltd. as well as the subsequent decision of Delhi High Court in the case of Pr. CIT Vs. Meeta Gutgutia decided on 25.07.2017, reported in 395 ITR 526 and Vikas Gutgutia reported in 396 ITR 691. It was further Shri Jitendra Kumar Agarwal vs. DCIT submitted by ld. AR of the appellant that in the case of Kurele Paper Mills Pvt. Ltd. reported in 380 ITR 571, Hon’ble Supreme Court has dismissed the SLP of the department on 07.12.2015. Thereafter and in a separate matter of Meeta Gutgutia also, the SLP of the department has also been dis…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 107/JPR/2020[2012-13]Status: DisposedITAT Jaipur07 Jun 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…in the case of CIT Vs. Kabul Chawla 380 ITR 573 and Kurele Paper Mills Pvt. Ltd. as well as the subsequent decision of Delhi High Court in the case of Pr. CIT Vs. Meeta Gutgutia decided on 25.07.2017, reported in 395 ITR 526 and Vikas Gutgutia reported in 396 ITR 691. It was further Shri Jitendra Kumar Agarwal vs. DCIT submitted by ld. AR of the appellant that in the case of Kurele Paper Mills Pvt. Ltd. reported in 380 ITR 571, Hon’ble Supreme Court has dismissed the SLP of the department on 07.12.2015. Thereafter and in a separate matter of Meeta Gutgutia also, the SLP of the department has also been dis…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 106/JPR/2020[2011-12]Status: DisposedITAT Jaipur07 Jun 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…in the case of CIT Vs. Kabul Chawla 380 ITR 573 and Kurele Paper Mills Pvt. Ltd. as well as the subsequent decision of Delhi High Court in the case of Pr. CIT Vs. Meeta Gutgutia decided on 25.07.2017, reported in 395 ITR 526 and Vikas Gutgutia reported in 396 ITR 691. It was further Shri Jitendra Kumar Agarwal vs. DCIT submitted by ld. AR of the appellant that in the case of Kurele Paper Mills Pvt. Ltd. reported in 380 ITR 571, Hon’ble Supreme Court has dismissed the SLP of the department on 07.12.2015. Thereafter and in a separate matter of Meeta Gutgutia also, the SLP of the department has also been dis…

Deputy Commissiner of Income Tax, Lic Building vs. M/S Gee Vee Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 267/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLEH JAYANTBHAI (Accountant Member)

Section 143(3)

…dered in assessment – CIT v. Deepak Kumar Agarwal (2017) 86 taxmann.com 3/251 Taxman 22 (Bom.) (iv) There being no incriminating material found during search, proceedings initiated under section 153A were not justified – Principal CIT v. Vikas Gutgutia (2017) 396 ITR 691 (Delhi) (v) Under section 153A, an assessment has to be made in relating to search or requisition, namely, in relation to material disclosed during search or requisition; if no incriminating material is found during search, no addition can be made on the basis of material collected after search – Principal CIT v. Saumiya Construction Pvt. Ltd (20…

Deputy Commissioner of Income Tax, Central Circle-3, Jaipur vs. M/S Vision Estates Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 266/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLEH JAYANTBHAI (Accountant Member)

Section 143(3)

…dered in assessment – CIT v. Deepak Kumar Agarwal (2017) 86 taxmann.com 3/251 Taxman 22 (Bom.) (iv) There being no incriminating material found during search, proceedings initiated under section 153A were not justified – Principal CIT v. Vikas Gutgutia (2017) 396 ITR 691 (Delhi) (v) Under section 153A, an assessment has to be made in relating to search or requisition, namely, in relation to material disclosed during search or requisition; if no incriminating material is found during search, no addition can be made on the basis of material collected after search – Principal CIT v. Saumiya Construction Pvt. Ltd (20…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. M/S Chokhi Dhani Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 265/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLEH JAYANTBHAI (Accountant Member)

Section 143(3)

…dered in assessment – CIT v. Deepak Kumar Agarwal (2017) 86 taxmann.com 3/251 Taxman 22 (Bom.) (iv) There being no incriminating material found during search, proceedings initiated under section 153A were not justified – Principal CIT v. Vikas Gutgutia (2017) 396 ITR 691 (Delhi) (v) Under section 153A, an assessment has to be made in relating to search or requisition, namely, in relation to material disclosed during search or requisition; if no incriminating material is found during search, no addition can be made on the basis of material collected after search – Principal CIT v. Saumiya Construction Pvt. Ltd (20…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. M/S Rigid Conductors (Raj.) Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 264/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLEH JAYANTBHAI (Accountant Member)

Section 143(3)

…dered in assessment – CIT v. Deepak Kumar Agarwal (2017) 86 taxmann.com 3/251 Taxman 22 (Bom.) (iv) There being no incriminating material found during search, proceedings initiated under section 153A were not justified – Principal CIT v. Vikas Gutgutia (2017) 396 ITR 691 (Delhi) (v) Under section 153A, an assessment has to be made in relating to search or requisition, namely, in relation to material disclosed during search or requisition; if no incriminating material is found during search, no addition can be made on the basis of material collected after search – Principal CIT v. Saumiya Construction Pvt. Ltd (20…