CIT v. Lavanya Land (P) Ltd.

83 Taxmann.com 161High Court2017#562 most cited

What is CIT v. Lavanya Land (P) Ltd. authority for?

In a search assessment under Section 153A or 153C, additions cannot be sustained if the material or transactions relied upon do not relate or pertain to the assessee. Regular books of accounts not unearthed during search do not constitute incriminating material to justify additions.

172

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Lavanya Land (P) Ltd. · Section 153A · Section 153C · Section 132 · search assessment · incriminating material · material not pertaining to assessee · dumb documents · additions based on search · regular books of accounts · undisclosed income

Also reported as

397 ITR 246

Sections most often in play

Section 153ASection 153CSection 69CSection 132Section 143(3)Section 147Section 10(38)Section 132(4)

Issues it is cited on

buyback of sharessection 158bb(1)section 158bbwarrant of authorisationsection 127(2)section 269tonus of proofsection 269ssection 271edumb documentssection 132(4a)section 34

Judgments citing CIT v. Lavanya Land (P) Ltd.

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 804/IND/2019[2013-14]Status: DisposedITAT Indore31 Jan 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 27 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether since seized document did not belong to Assessee but seized from residential premises of one DD who had later retracted his statement, no action Under section 153C could have been undertaken in respect of Assessee, Held Yes. Whether further since entire decision was based on…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 803/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 27 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether since seized document did not belong to Assessee but seized from residential premises of one DD who had later retracted his statement, no action Under section 153C could have been undertaken in respect of Assessee, Held Yes. Whether further since entire decision was based on…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 802/IND/2019[2011-12]Status: DisposedITAT Indore31 Jan 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 27 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether since seized document did not belong to Assessee but seized from residential premises of one DD who had later retracted his statement, no action Under section 153C could have been undertaken in respect of Assessee, Held Yes. Whether further since entire decision was based on…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 801/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 27 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether since seized document did not belong to Assessee but seized from residential premises of one DD who had later retracted his statement, no action Under section 153C could have been undertaken in respect of Assessee, Held Yes. Whether further since entire decision was based on…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 800/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 27 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether since seized document did not belong to Assessee but seized from residential premises of one DD who had later retracted his statement, no action Under section 153C could have been undertaken in respect of Assessee, Held Yes. Whether further since entire decision was based on…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 799/IND/2019[2015-16]Status: DisposedITAT Indore31 Jan 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 27 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether since seized document did not belong to Assessee but seized from residential premises of one DD who had later retracted his statement, no action Under section 153C could have been undertaken in respect of Assessee, Held Yes. Whether further since entire decision was based on…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 798/IND/2019[2014-15]Status: DisposedITAT Indore31 Jan 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 27 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether since seized document did not belong to Assessee but seized from residential premises of one DD who had later retracted his statement, no action Under section 153C could have been undertaken in respect of Assessee, Held Yes. Whether further since entire decision was based on…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 797/IND/2019[2013-14]Status: DisposedITAT Indore31 Jan 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 27 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether since seized document did not belong to Assessee but seized from residential premises of one DD who had later retracted his statement, no action Under section 153C could have been undertaken in respect of Assessee, Held Yes. Whether further since entire decision was based on…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 796/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 27 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether since seized document did not belong to Assessee but seized from residential premises of one DD who had later retracted his statement, no action Under section 153C could have been undertaken in respect of Assessee, Held Yes. Whether further since entire decision was based on…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 795/IND/2019[2011-12]Status: DisposedITAT Indore31 Jan 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 27 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether since seized document did not belong to Assessee but seized from residential premises of one DD who had later retracted his statement, no action Under section 153C could have been undertaken in respect of Assessee, Held Yes. Whether further since entire decision was based on…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 794/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 27 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether since seized document did not belong to Assessee but seized from residential premises of one DD who had later retracted his statement, no action Under section 153C could have been undertaken in respect of Assessee, Held Yes. Whether further since entire decision was based on…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 793/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 27 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether since seized document did not belong to Assessee but seized from residential premises of one DD who had later retracted his statement, no action Under section 153C could have been undertaken in respect of Assessee, Held Yes. Whether further since entire decision was based on…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 791/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…9 (SC)/ [2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 24 of 34 Late Shri Puneet Agrawal(Legal Representative – Smt. Neeti Agrawal) ITA Nos. 787,788, 790 & 791/Ind/2019 - AY 2009-10& 2010-11 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether since seized document did not belong to Assessee but seized from residential premises of one DD who had later retracted his statement, no action Under section 153C could have been undertaken in respect of Assessee, Held Yes. Whether further since entire decision was based on…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 790/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…9 (SC)/ [2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 24 of 34 Late Shri Puneet Agrawal(Legal Representative – Smt. Neeti Agrawal) ITA Nos. 787,788, 790 & 791/Ind/2019 - AY 2009-10& 2010-11 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether since seized document did not belong to Assessee but seized from residential premises of one DD who had later retracted his statement, no action Under section 153C could have been undertaken in respect of Assessee, Held Yes. Whether further since entire decision was based on…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 789/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…9 (SC)/ [2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 24 of 34 Late Shri Puneet Agrawal(Legal Representative – Smt. Neeti Agrawal) ITA Nos. 787,788, 790 & 791/Ind/2019 - AY 2009-10& 2010-11 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether since seized document did not belong to Assessee but seized from residential premises of one DD who had later retracted his statement, no action Under section 153C could have been undertaken in respect of Assessee, Held Yes. Whether further since entire decision was based on…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 788/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…9 (SC)/ [2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 24 of 34 Late Shri Puneet Agrawal(Legal Representative – Smt. Neeti Agrawal) ITA Nos. 787,788, 790 & 791/Ind/2019 - AY 2009-10& 2010-11 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether since seized document did not belong to Assessee but seized from residential premises of one DD who had later retracted his statement, no action Under section 153C could have been undertaken in respect of Assessee, Held Yes. Whether further since entire decision was based on…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 787/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…9 (SC)/ [2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 24 of 34 Late Shri Puneet Agrawal(Legal Representative – Smt. Neeti Agrawal) ITA Nos. 787,788, 790 & 791/Ind/2019 - AY 2009-10& 2010-11 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether since seized document did not belong to Assessee but seized from residential premises of one DD who had later retracted his statement, no action Under section 153C could have been undertaken in respect of Assessee, Held Yes. Whether further since entire decision was based on…

DCIT, Central Circle-3, Surat vs. Shri Mahendra Champaklal Mehta, Surat

In the result, IT(SS)A No

ITA 31/SRT/2021[2016-17]Status: DisposedITAT Surat06 Sept 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No. 06/Srt /2021 (Assessment Year: 2015-16)

Section 132Section 139Section 143(2)Section 153CSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER IT(SS)A No. 06/Srt /2021 (Assessment Year: 2015-16) ITA No. 31/Srt /2021 (Assessment Year: 2016-17) (Physical hearing) D.C.I.T., Shri Mahendra Champaklal Mehta, Central Circle-3, 803, Megh Mayur Apartment, Vs. Surat. Opp. Lourdes Convent School, Athwalines, Surat. PAN No. ABDPM 2709 A Appellant/ Revenue Respondent/ Assessee Department represented by Shri Ashok B. Koli (CIT-DR) Assessee represented by Shri Rasesh Shah, C.A. Date of hearing 02/08/2023 Date of pronouncement 0…

Asst. Commissioner of Income Tax, Central Circle-1, Surat vs. Kush Corporation, Surat

In the result, grounds of cross objection raised by assessee is partly allowed

ITA 357/SRT/2022[2016-17]Status: DisposedITAT Surat05 Sept 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No. 93 & 94/Srt /2022 (Assessment Year: 2014-15 & 2015-16)

Section 133ASection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER IT(SS)A No. 93 & 94/Srt /2022 (Assessment Year: 2014-15 & 2015-16) ITA No. 357/Srt /2022 (Assessment Year: 2016-17) (Physical hearing) A.C.I.T., Kush Corporation, Central Circle-1, Crystal Heights, T.P. No. 9, F.P. Vs. Surat. No. 30, Block No. 111, Palanpor, Surat. PAN No. AALFK 7948 Q Appellant/ Revenue Respondent/ Assessee C.O. No. 01/Srt/2023 (Arising out of ITA No. 357/Srt /2022 (Assessment Year: 2016-17) Kush Corporation, A.C.I.T., Crystal Heights, T.P. No. 9, F.P. No.…

M/S. Ace Developers, Mangaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-1, Mangaluru

In the result, the all the appeals of the assessee are partly allowed

ITA 76/BANG/2022[2013-14]Status: DisposedITAT Bangalore27 Jul 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheethal Borkar, A.RFor Respondent: Shri A. Ramesh Kumar, D.R
Section 132Section 133ASection 143(1)Section 34Section 40A(3)

…ITA Nos.74 to 76/Bang/2022 M/s. ACE Developers, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.74 to 76/Bang/2022 Assessment Years: 2011-12 to 2013-14 M/s. ACE Developers 13-12-1395/24 & 25 1st Floor, Inland Ornate Navabharath Circle Deputy Commissioner of Income-tax Kodialbail Vs. Central Circle-1 Mangaluru 575 003 Mangaluru Karnataka PAN NO : AAMFA7843H APPELLANT RESPONDENT Appellant by : Smt. Sheethal Borkar, A.R. Respondent by : Shri A. Ramesh Kumar, D.R. Date of Hearing : 13.07.2023 Da…