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 366,416 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.

Saritha Agarwal, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 76/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…could have been undertaken in case of Assessee under Section 153C and further entire decision being based on huge amounts revealed from seized documents not being supported by actual cash passing hands, additions under Section 69C were not sustainable. [2017] 83 Taxmann.com 161 CIT, Central —III, Mumbai Vs Lavanya Land (P)Ltd (Paper Book page. No. 58 to 70) Ground No.5: The A.O. used the admission of the director made u/s 132(4) of the Act in their case against the assessee, but failed to note that admission of other parties cannot be considered as conclusive evidence against the assessee, unless there is a corr…

Saritha Agarwal, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 75/HYD/2023[2016-17]Status: DisposedITAT Hyderabad28 Feb 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…could have been undertaken in case of Assessee under Section 153C and further entire decision being based on huge amounts revealed from seized documents not being supported by actual cash passing hands, additions under Section 69C were not sustainable. [2017] 83 Taxmann.com 161 CIT, Central —III, Mumbai Vs Lavanya Land (P)Ltd (Paper Book page. No. 58 to 70) Ground No.5: The A.O. used the admission of the director made u/s 132(4) of the Act in their case against the assessee, but failed to note that admission of other parties cannot be considered as conclusive evidence against the assessee, unless there is a corr…

Andem Sandhya Reddy, Ranga Reddy vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 7/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…could have been undertaken in case of Assessee under Section 153C and further entire decision being based on huge amounts revealed from seized documents not being supported by actual cash passing hands, additions under Section 69C were not sustainable. [2017] 83 Taxmann.com 161 CIT, Central —III, Mumbai Vs Lavanya Land (P)Ltd (Paper Book page. No. 58 to 70) Ground No.5: The A.O. used the admission of the director made u/s 132(4) of the Act in their case against the assessee, but failed to note that admission of other parties cannot be considered as conclusive evidence against the assessee, unless there is a corr…

Borra Praveena, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 6/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…could have been undertaken in case of Assessee under Section 153C and further entire decision being based on huge amounts revealed from seized documents not being supported by actual cash passing hands, additions under Section 69C were not sustainable. [2017] 83 Taxmann.com 161 CIT, Central —III, Mumbai Vs Lavanya Land (P)Ltd (Paper Book page. No. 58 to 70) Ground No.5: The A.O. used the admission of the director made u/s 132(4) of the Act in their case against the assessee, but failed to note that admission of other parties cannot be considered as conclusive evidence against the assessee, unless there is a corr…

Isanaka Masthan Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 5/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…could have been undertaken in case of Assessee under Section 153C and further entire decision being based on huge amounts revealed from seized documents not being supported by actual cash passing hands, additions under Section 69C were not sustainable. [2017] 83 Taxmann.com 161 CIT, Central —III, Mumbai Vs Lavanya Land (P)Ltd (Paper Book page. No. 58 to 70) Ground No.5: The A.O. used the admission of the director made u/s 132(4) of the Act in their case against the assessee, but failed to note that admission of other parties cannot be considered as conclusive evidence against the assessee, unless there is a corr…

Vamsi Krishna Reddy Goteke, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 46/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…could have been undertaken in case of Assessee under Section 153C and further entire decision being based on huge amounts revealed from seized documents not being supported by actual cash passing hands, additions under Section 69C were not sustainable. [2017] 83 Taxmann.com 161 CIT, Central —III, Mumbai Vs Lavanya Land (P)Ltd (Paper Book page. No. 58 to 70) Ground No.5: The A.O. used the admission of the director made u/s 132(4) of the Act in their case against the assessee, but failed to note that admission of other parties cannot be considered as conclusive evidence against the assessee, unless there is a corr…

Vamsi Krishna Reddy Goteke, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 45/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…could have been undertaken in case of Assessee under Section 153C and further entire decision being based on huge amounts revealed from seized documents not being supported by actual cash passing hands, additions under Section 69C were not sustainable. [2017] 83 Taxmann.com 161 CIT, Central —III, Mumbai Vs Lavanya Land (P)Ltd (Paper Book page. No. 58 to 70) Ground No.5: The A.O. used the admission of the director made u/s 132(4) of the Act in their case against the assessee, but failed to note that admission of other parties cannot be considered as conclusive evidence against the assessee, unless there is a corr…

Vamsi Krishna Reddy Goteke, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 44/HYD/2023[2016-17]Status: DisposedITAT Hyderabad28 Feb 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…could have been undertaken in case of Assessee under Section 153C and further entire decision being based on huge amounts revealed from seized documents not being supported by actual cash passing hands, additions under Section 69C were not sustainable. [2017] 83 Taxmann.com 161 CIT, Central —III, Mumbai Vs Lavanya Land (P)Ltd (Paper Book page. No. 58 to 70) Ground No.5: The A.O. used the admission of the director made u/s 132(4) of the Act in their case against the assessee, but failed to note that admission of other parties cannot be considered as conclusive evidence against the assessee, unless there is a corr…

Gavireddygari Harikishore Reddy, Ananthapur vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 4/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…could have been undertaken in case of Assessee under Section 153C and further entire decision being based on huge amounts revealed from seized documents not being supported by actual cash passing hands, additions under Section 69C were not sustainable. [2017] 83 Taxmann.com 161 CIT, Central —III, Mumbai Vs Lavanya Land (P)Ltd (Paper Book page. No. 58 to 70) Ground No.5: The A.O. used the admission of the director made u/s 132(4) of the Act in their case against the assessee, but failed to note that admission of other parties cannot be considered as conclusive evidence against the assessee, unless there is a corr…

Rama Subba Reddy Kudumula, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 38/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…could have been undertaken in case of Assessee under Section 153C and further entire decision being based on huge amounts revealed from seized documents not being supported by actual cash passing hands, additions under Section 69C were not sustainable. [2017] 83 Taxmann.com 161 CIT, Central —III, Mumbai Vs Lavanya Land (P)Ltd (Paper Book page. No. 58 to 70) Ground No.5: The A.O. used the admission of the director made u/s 132(4) of the Act in their case against the assessee, but failed to note that admission of other parties cannot be considered as conclusive evidence against the assessee, unless there is a corr…

Rama Subba Reddy Kudumula, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 37/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…could have been undertaken in case of Assessee under Section 153C and further entire decision being based on huge amounts revealed from seized documents not being supported by actual cash passing hands, additions under Section 69C were not sustainable. [2017] 83 Taxmann.com 161 CIT, Central —III, Mumbai Vs Lavanya Land (P)Ltd (Paper Book page. No. 58 to 70) Ground No.5: The A.O. used the admission of the director made u/s 132(4) of the Act in their case against the assessee, but failed to note that admission of other parties cannot be considered as conclusive evidence against the assessee, unless there is a corr…

Gavireddygari Aparna Kalyani, Ananthapur vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 3/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…could have been undertaken in case of Assessee under Section 153C and further entire decision being based on huge amounts revealed from seized documents not being supported by actual cash passing hands, additions under Section 69C were not sustainable. [2017] 83 Taxmann.com 161 CIT, Central —III, Mumbai Vs Lavanya Land (P)Ltd (Paper Book page. No. 58 to 70) Ground No.5: The A.O. used the admission of the director made u/s 132(4) of the Act in their case against the assessee, but failed to note that admission of other parties cannot be considered as conclusive evidence against the assessee, unless there is a corr…

Pullalarevu Anusha, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 26/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…could have been undertaken in case of Assessee under Section 153C and further entire decision being based on huge amounts revealed from seized documents not being supported by actual cash passing hands, additions under Section 69C were not sustainable. [2017] 83 Taxmann.com 161 CIT, Central —III, Mumbai Vs Lavanya Land (P)Ltd (Paper Book page. No. 58 to 70) Ground No.5: The A.O. used the admission of the director made u/s 132(4) of the Act in their case against the assessee, but failed to note that admission of other parties cannot be considered as conclusive evidence against the assessee, unless there is a corr…

Pullalarevu Anusha, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 25/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…could have been undertaken in case of Assessee under Section 153C and further entire decision being based on huge amounts revealed from seized documents not being supported by actual cash passing hands, additions under Section 69C were not sustainable. [2017] 83 Taxmann.com 161 CIT, Central —III, Mumbai Vs Lavanya Land (P)Ltd (Paper Book page. No. 58 to 70) Ground No.5: The A.O. used the admission of the director made u/s 132(4) of the Act in their case against the assessee, but failed to note that admission of other parties cannot be considered as conclusive evidence against the assessee, unless there is a corr…

Pullalarevu Anusha, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 24/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…could have been undertaken in case of Assessee under Section 153C and further entire decision being based on huge amounts revealed from seized documents not being supported by actual cash passing hands, additions under Section 69C were not sustainable. [2017] 83 Taxmann.com 161 CIT, Central —III, Mumbai Vs Lavanya Land (P)Ltd (Paper Book page. No. 58 to 70) Ground No.5: The A.O. used the admission of the director made u/s 132(4) of the Act in their case against the assessee, but failed to note that admission of other parties cannot be considered as conclusive evidence against the assessee, unless there is a corr…

Kanipakam Hari Prasad Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 23/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…could have been undertaken in case of Assessee under Section 153C and further entire decision being based on huge amounts revealed from seized documents not being supported by actual cash passing hands, additions under Section 69C were not sustainable. [2017] 83 Taxmann.com 161 CIT, Central —III, Mumbai Vs Lavanya Land (P)Ltd (Paper Book page. No. 58 to 70) Ground No.5: The A.O. used the admission of the director made u/s 132(4) of the Act in their case against the assessee, but failed to note that admission of other parties cannot be considered as conclusive evidence against the assessee, unless there is a corr…

Kanipakam Hari Prasad Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 22/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…could have been undertaken in case of Assessee under Section 153C and further entire decision being based on huge amounts revealed from seized documents not being supported by actual cash passing hands, additions under Section 69C were not sustainable. [2017] 83 Taxmann.com 161 CIT, Central —III, Mumbai Vs Lavanya Land (P)Ltd (Paper Book page. No. 58 to 70) Ground No.5: The A.O. used the admission of the director made u/s 132(4) of the Act in their case against the assessee, but failed to note that admission of other parties cannot be considered as conclusive evidence against the assessee, unless there is a corr…

Kanipakam Hari Prasad Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 21/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…could have been undertaken in case of Assessee under Section 153C and further entire decision being based on huge amounts revealed from seized documents not being supported by actual cash passing hands, additions under Section 69C were not sustainable. [2017] 83 Taxmann.com 161 CIT, Central —III, Mumbai Vs Lavanya Land (P)Ltd (Paper Book page. No. 58 to 70) Ground No.5: The A.O. used the admission of the director made u/s 132(4) of the Act in their case against the assessee, but failed to note that admission of other parties cannot be considered as conclusive evidence against the assessee, unless there is a corr…

Kanipakam Hari Prasad Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 20/HYD/2023[2016-17]Status: DisposedITAT Hyderabad28 Feb 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…could have been undertaken in case of Assessee under Section 153C and further entire decision being based on huge amounts revealed from seized documents not being supported by actual cash passing hands, additions under Section 69C were not sustainable. [2017] 83 Taxmann.com 161 CIT, Central —III, Mumbai Vs Lavanya Land (P)Ltd (Paper Book page. No. 58 to 70) Ground No.5: The A.O. used the admission of the director made u/s 132(4) of the Act in their case against the assessee, but failed to note that admission of other parties cannot be considered as conclusive evidence against the assessee, unless there is a corr…

Parige Venkat Ram Reddy, Kamareddy vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 19/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…could have been undertaken in case of Assessee under Section 153C and further entire decision being based on huge amounts revealed from seized documents not being supported by actual cash passing hands, additions under Section 69C were not sustainable. [2017] 83 Taxmann.com 161 CIT, Central —III, Mumbai Vs Lavanya Land (P)Ltd (Paper Book page. No. 58 to 70) Ground No.5: The A.O. used the admission of the director made u/s 132(4) of the Act in their case against the assessee, but failed to note that admission of other parties cannot be considered as conclusive evidence against the assessee, unless there is a corr…