CIT v. Micro Labs Ltd.

348 ITR 75High Court2012#5608 most cited

What is CIT v. Micro Labs Ltd. authority for?

The notice issued under section 153A of the Income-tax Act, 1961, is invalid if no search warrant was issued in the name of the assessee. A notice under section 153C can only be assumed by the AO if incriminating material relevant to the assessee was found during a search and seizure operation in another case and there was no search warrant in the assessee's name.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Micro Labs Ltd. · section 153A · section 153C · search warrant · incriminating material · search and seizure · assessment procedure · jurisdictional high court

Also reported as

211 Taxmann 1528 Taxmann.com 89

Sections most often in play

Section 147Section 148Section 149(1)(b)Section 148ASection 69ASection 144Section 142(1)Section 143(3)

Issues it is cited on

section 149(1)(a)section 148 noticesection 3(1)section 149(1)(b)section 149(1)order under section 148a(d)section 151asection 148a(d)section 149section 148asection 148a(b)income escaping assessment

Judgments citing CIT v. Micro Labs Ltd.

Maria Rojalu Pothakamuri, Narsaraopeta vs. Income-Tax Officer, Ward-1, Narsaraopeta

In the result, appeal of the assessee is allowed

ITA 587/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2015-16

Bench: Ld. CIT(A). Before Ld. CIT(A), assessee has raised various grounds challenging the assessment order. After considering the submissions of the assessee, Ld.CIT(A) dismissed the appeal of the assessee. 4. Being aggrieved by the order of the Ld. CIT(A), assessee filed an appeal before the Tribunal by raising following grounds of

Section 139Section 147Section 148Section 148ASection 149(1)(b)Section 69ASection 748

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री एस बालाकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI S BALAKRISHNAN HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.587/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2015-16) Maria Rojalu Pothamuri Vs. Income Tax Officer Narsaraopet Ward-1 PAN : APIPP1604G Narsaraopet (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदधतध कध प्रनतनिनर्त्व/ : Shri I Kama Sastry, CA Assessee Represented by रधजस्व कध प्रनतनिनर्त्व/ : Dr.Aparna Villuri, Sr.AR Department Represented by सुिवध…

Bhargav Ram Munagapati, Vijayawada vs. Income Tax Officer, Ward-2(1), Vijayawada

In the result, appeal of the assessee is allowed

ITA 510/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam21 Nov 2025AY 2015-16
Section 139Section 147Section 148Section 148ASection 149(1)(b)Section 69A

…आयकर अपीलीय अधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रवीश सूद, न्यायिक सदस्य एवं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON'BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON'BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.510/VIZ/2025 (निर्धारण वर्ष/ Assessment Year: 2015-16) Bhargav Ram Munagapati 33-26-13, Kaasthuribaipet Suryaraopet S.O. Vijayawada (urban) Krishna - 520002 Andhra Pradesh [PAN:AVXPM9166B] (अपीलार्थी/ Appellant) करदाता का प्रतिनिधित्व/ Assessee Represented by राजस्व का प्रतिनिधि…

Mudunuri Venkata Subbaraju, West Godavari vs. Income Tax Officer, Ward-1, Tanuku

In the result, appeal of the assessee is allowed

ITA 284/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.284/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Mudunuri Venkata Subbaraju V. Income Tax Officer – Ward – 1 5-205/2, Dommeru Aayakar Bhavan, 35-29-2 Near Reliance Tower Sajjapuram, Tanuku – 534211 Gowthaminagar S.O. Andhra Pradesh Kovvur, West Godavari – 534350 Andhra Pradesh [Pan:Cupps3676D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C. Subrahmanyam, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparnavilluri, Sr.Ar

Section 143(2)Section 147Section 148ASection 250Section 69A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.284/VIZ/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Mudunuri Venkata Subbaraju v. Income Tax Officer – Ward – 1 5-205/2, Dommeru Aayakar Bhavan, 35-29-2 Near Reliance Tower Sajjapuram, Tanuku – 534211 Gowthaminagar S.O. Andhra Pradesh Kovvur, West Godavari – 534350 Andhra Pradesh […

Pakalapati Padma Jyothi, West Godavari Dist vs. Income Tax Officer, Ward-1, Tadepalligudem

In the result, appeal of the assessee is allowed

ITA 275/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam29 Aug 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.275/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Pakalapati Padma Jyothi V. Income Tax Officer – Ward – 1 D.No. 1-17, Singarajupalem Income Tax Office Muthyalamma Gudi Street Aayakar Bhawan Avapadu, Nellajerla D.No. 2-1-56/1, K.N. Road West Godavari District Tadepalligudem – 534101 Andhra Pradesh [Pan:Blwpp5193B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparnavilluri, Sr.Ar

Section 142(1)Section 147Section 148Section 148ASection 151ASection 69A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.275/VIZ/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Pakalapati Padma Jyothi v. Income Tax Officer – Ward – 1 D.No. 1-17, Singarajupalem Income Tax Office Muthyalamma Gudi Street Aayakar Bhawan Avapadu, Nellajerla D.No. 2-1-56/1, K.N. Road West Godavari District Tadepalligudem…

Sudharani Surisetty, Visakhapatnam vs. Income-Tax Officer, Ward - 1(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 166/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam29 Aug 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.166/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Sudharani Surisetty V. Income Tax Officer – Ward – 1 29-2-34, Opposite Judge Court Flat No. 401, 4Th Floor Main, Dabagardens Prathyakshar Bhawan Prakasharaopeta Mvp Double Road Visakhapatnam – 530020 Visakhapatnam – 530020 Andhra Pradesh Andhra Pradesh [Pan:Cnbps4046N] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C. Subrahmanyam, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparnavilluri, Sr.Ar

Section 142(1)Section 147Section 148Section 148ASection 149(1)(b)Section 250

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.166/VIZ/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Sudharani Surisetty v. Income Tax Officer – Ward – 1 29-2-34, Opposite Judge Court Flat No. 401, 4th Floor Main, Dabagardens Prathyakshar Bhawan Prakasharaopeta MVP Double Road Visakhapatnam – 530020 Visakhapatnam – 530020 And…

Samatham Gangadhara Rao, Bhimavaram vs. Income Tax Officer, Ward-1, Bhimavaram

In the result, appeal of the assessee is allowed

ITA 320/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam28 Aug 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.320/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Samatham Gangadhara Rao V. Income Tax Officer – Ward – 1 D.No. 19-22-5/3 Income Tax Office Sunkara Brahmaiah Nagar, J.P. Road, Sivaraopet Sbi Colony Bhimavaram – 534201 Andhra Pradesh Bhimavaram – 534201 [Pan:Amyps7071D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt A. Aruna, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparna Villuri, Sr.Ar

Section 143(2)Section 147Section 148Section 148ASection 149(1)(b)Section 151ASection 69A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.320/VIZ/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Samatham Gangadhara Rao v. Income Tax Officer – Ward – 1 D.No. 19-22-5/3 Income Tax Office Sunkara Brahmaiah Nagar, J.P. Road, Sivaraopet SBI Colony Bhimavaram – 534201 Andhra Pradesh Bhimavaram – 534201 [PAN:AMYPS7071D] (अपी…

Murali Mohan Reddy Bonthu, Vijayawada vs. Income-Tax Officer, Ward-3(1), Vijayawada

In the result, appeal of the assessee is allowed

ITA 265/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam04 Jul 2025AY 2013-14

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.265/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14) Murali Mohan Reddy Bonthu V. Income Tax Officer – Ward – 3(1) 14/4, Flat No. 503 Cr Building, 1St Floor Annex Sree Satya Sai Towers M.G. Road, Vijayawada – 522002 Andhra Pradesh Main Road Nunna Andhra Pradesh - 521212 [Pan:Aiopb5077E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri I. Kama Sastry, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 112Section 139(4)Section 142(1)Section 147Section 148Section 149(1)(b)Section 234ASection 54FSection 69A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.265/VIZ/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14) Murali Mohan Reddy Bonthu v. Income Tax Officer – Ward – 3(1) 14/4, Flat No. 503 CR Building, 1st Floor Annex Sree Satya Sai Towers M.G. Road, Vijayawada – 522002 Andhra Pradesh Main Road Nunna Andhra pradesh - 521212 [PAN:AI…

Satya Narayan, Bharatpur vs. ITO Ward 1, Bharatpur

In the result, the appeal of the assessee is allowed

ITA 1434/JPR/2024[2021-22]Status: DisposedITAT Jaipur01 Apr 2025AY 2021-22

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA No. 1434/JP/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Satya Narayan बनाम Income Tax Officer, Prop. M/s Shiv Charan Lal Satya Vs. Ward -1, Narayan, Navin Mandi Yard, Nadbai, Bharatpur Bharatpur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AAPPN9055M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Ashish Khandelwal, CA राजस्व की ओर से/Revenue by: Sh. Anup Singh

For Appellant: Sh. Ashish Khandelwal, CAFor Respondent: Sh. Anup Singh, Addl. CIT
Section 142(1)Section 143(2)Section 143(3)Section 145(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1434/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Satya Narayan Income Tax Officer, Vs. Prop. M/s Shiv Charan Lal Satya Ward -1, Narayan, Navin Mandi Yard, Bharatpur Nadbai, Bharatpur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPPN9055M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Ashish Khand…

Lovely Promoters Private Limited, Kolkata vs. ACIT, Central Circle, Ajmer

In the result, the appeal filed by the assessee is allowed

ITA 770/JPR/2023[2013-14]Status: DisposedITAT Jaipur08 Feb 2024AY 2013-14

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

For Appellant: Shri Mayank Taparia (Adv.)For Respondent: Shri A.S. Nehra (Addl.CIT) a
Section 127Section 127(1)Section 132Section 147Section 148Section 148ASection 151Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 770/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2013-14 Lovely Promoters Private ACIT, Limited Central Circle, Vs. 47A 47A, 3rd Floor Zakaria Ajmer. Street, Kolkata-700073. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCL1338C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mayank Taparia (Adv.) jktLo…

Mohammed Mujeeb Sikander, Mangalore vs. DCIT, Central Circle (1), Mangalore

ITA 1119/BANG/2022[2018-19]Status: DisposedITAT Bangalore30 Oct 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Shivakumar, A.RFor Respondent: Shri Sunil Kumar Singh, D.R
Section 1Section 132Section 143(3)Section 153ASection 153CSection 153C(1)(a)Section 68Section 69B

…man 195 (Mag.) and the decision of the Hon'ble Andhra Pradesh High Court in the case of Bharathi Cement Corpn. (P.) Ltd. v. CIT 2013 33 taxmann.com 643 and also the decision of the Hon'ble jurisdictional High Court in the case of CIT v. Micro Labs Ltd. [20121 348 ITR 75/26 taxmann.com 89/211 Taxman 15 (Mag.) (Kar.). 10.3 It is undisputed fact that there was no search warrant in the name of the assessee. There is no dispute that incriminating material relevant to assessee was found as a result of search and seizure operation in another case. It is clear that AO can assume jurisdiction only u/s 153C as no search w…

Mohammed Mujeeb Sikander, Mangalore vs. DCIT, Central Circle (1), Mangalore

ITA 1117/BANG/2022[2016-17]Status: DisposedITAT Bangalore30 Oct 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Shivakumar, A.RFor Respondent: Shri Sunil Kumar Singh, D.R
Section 1Section 132Section 143(3)Section 153ASection 153CSection 153C(1)(a)Section 68Section 69B

…man 195 (Mag.) and the decision of the Hon'ble Andhra Pradesh High Court in the case of Bharathi Cement Corpn. (P.) Ltd. v. CIT 2013 33 taxmann.com 643 and also the decision of the Hon'ble jurisdictional High Court in the case of CIT v. Micro Labs Ltd. [20121 348 ITR 75/26 taxmann.com 89/211 Taxman 15 (Mag.) (Kar.). 10.3 It is undisputed fact that there was no search warrant in the name of the assessee. There is no dispute that incriminating material relevant to assessee was found as a result of search and seizure operation in another case. It is clear that AO can assume jurisdiction only u/s 153C as no search w…

Mr. Saleem Thangal Kader Plakad, Individual, Udupi vs. Assistant Commissioner of Income-Tax, Central Circle-2, Mangaluru

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

ITA 541/BANG/2023[2017-18]Status: DisposedITAT Bangalore22 Sept 2023AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Parthivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 115BSection 132Section 133ASection 139(1)Section 143(3)Section 153ASection 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.539 to 541/Bang/2023 Assessment years : 2015-16 to 2017-18 Mr. Saleem Thangal Kader Palkad, Vs. The Assistant Commissioner Salwa Corporation, of Income Tax, D.No.1-2-115(3), Ground Floor, Central Circle-2, Himalaya Pearl, Udupi Manipal Road, Mangaluru – 575 001. Kadiyali, Udupi – 576 102. PAN : AJAPM 1727F APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, Advocate Respondent by : Shri Parthivel, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.09.…

Mr. Saleem Thangal Kader Plakad, Individual, Udupi vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

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

ITA 540/BANG/2023[2016-17]Status: DisposedITAT Bangalore22 Sept 2023AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Parthivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 115BSection 132Section 133ASection 139(1)Section 143(3)Section 153ASection 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.539 to 541/Bang/2023 Assessment years : 2015-16 to 2017-18 Mr. Saleem Thangal Kader Palkad, Vs. The Assistant Commissioner Salwa Corporation, of Income Tax, D.No.1-2-115(3), Ground Floor, Central Circle-2, Himalaya Pearl, Udupi Manipal Road, Mangaluru – 575 001. Kadiyali, Udupi – 576 102. PAN : AJAPM 1727F APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, Advocate Respondent by : Shri Parthivel, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.09.…

Mr. Saleem Thangal Kader Palkad, Udupi vs. Assistant Commissioner of Income-Tax, Central Circle-2, Udupi

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

ITA 539/BANG/2023[2015-16]Status: DisposedITAT Bangalore22 Sept 2023AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Parthivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 115BSection 132Section 133ASection 139(1)Section 143(3)Section 153ASection 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.539 to 541/Bang/2023 Assessment years : 2015-16 to 2017-18 Mr. Saleem Thangal Kader Palkad, Vs. The Assistant Commissioner Salwa Corporation, of Income Tax, D.No.1-2-115(3), Ground Floor, Central Circle-2, Himalaya Pearl, Udupi Manipal Road, Mangaluru – 575 001. Kadiyali, Udupi – 576 102. PAN : AJAPM 1727F APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, Advocate Respondent by : Shri Parthivel, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.09.…

Span Air Pvt. Ltd, New Delhi vs. ACIT, Circle-24(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 2755/DEL/2019[2015-16]Status: DisposedITAT Delhi31 May 2023AY 2015-16

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaspan Air Pvt. Ltd. Vs. Acit 303, 3Rd Floor, Rasvilas Circle – 24(1) Salcon Plot No.D-1, New Delhi District – Central Saket, New Delhi-110 017 Pan No. Aaacs 2411 E (Appellant) (Respondent) Assessee By Shri M. R. Sahu, C.A. Revenue By Shri B. M. Singh, Sr. D.R. Date Of Hearing: 25.05.2023 Date Of Pronouncement: 31.05.2023

Section 115JSection 143(3)Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Span Air Pvt. Ltd. Vs. ACIT 303, 3rd Floor, Rasvilas Circle – 24(1) Salcon Plot No.D-1, New Delhi District – Central Saket, New Delhi-110 017 PAN No. AAACS 2411 E (APPELLANT) (RESPONDENT) Assessee by Shri M. R. Sahu, C.A. Revenue by Shri B. M. Singh, Sr. D.R. Date of hearing: 25.05.2023 Date of Pronouncement: 31.05.2023 PER ANIL CHATURVEDI, AM : This appeal filed by the assessee is directed against the order dated 04.02.2019 passed by the Commissioner of Income Ta…

ITO, Ward-5(3), Hyderabad vs. Shri Brij Gopal P Shah, HUF, Hyderabad

ITA 1606/HYD/2014[2007-08]Status: DisposedITAT Hyderabad16 May 2023AY 2007-08

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri C.P. RamaswamyFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 132Section 153ASection 153CSection 154Section 158BSection 158CSection 246A(1)

…010) 321 ITR 362, the Supreme Court held that notice u/s. 158BC was the very foundation of jurisdiction and if the notice was defective, the assessment could not be saved. This decision was followed by the Karnataka High Court in CIT v. Micro Labs Ltd. [2012] 348 ITR 75 (Karn.) I also find that section 292BB of the IT Act cannot cure any defect in the notice. [ref CIT v. Bihari Lal Agarwal (2012) 346 ITR 67(All) and Kuber Tobacco Products P Ltd. v. DCIT [2009] 310 ITR (AT) 300 (Delhi). If such is the case with a defective notice, a notice which has had no foundation, such as notice u/s. 153A to a person who was n…

ITO, Ward-5(3), Hyderabad vs. Shri Krishna Kumar D Shah, HUF, Hyderabad

ITA 1605/HYD/2014[2006-07]Status: DisposedITAT Hyderabad16 May 2023AY 2006-07

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri C.P. RamaswamyFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 132Section 153ASection 153CSection 154Section 158BSection 158CSection 246A(1)

…010) 321 ITR 362, the Supreme Court held that notice u/s. 158BC was the very foundation of jurisdiction and if the notice was defective, the assessment could not be saved. This decision was followed by the Karnataka High Court in CIT v. Micro Labs Ltd. [2012] 348 ITR 75 (Karn.) I also find that section 292BB of the IT Act cannot cure any defect in the notice. [ref CIT v. Bihari Lal Agarwal (2012) 346 ITR 67(All) and Kuber Tobacco Products P Ltd. v. DCIT [2009] 310 ITR (AT) 300 (Delhi). If such is the case with a defective notice, a notice which has had no foundation, such as notice u/s. 153A to a person who was n…

Legal Heir of Late Kusum D. Pandit, Mumbai vs. ITO 20(1)4, Mumbai

In the result, appeal filed by the assessee for assessment year 2008-

ITA 4590/MUM/2013[2008-09]Status: DisposedITAT Mumbai21 Jan 2020AY 2008-09

Bench: Shri Pramod Kumar (Vp) & Shri Ram Lal Negi (Jm) Assessment Year: 2008-09 Devendra S. Pandit, The Commissioner Of Income The Legal Heir Of Late Smt. Tax (A)-31, Kusum D. Pandit, Pratkshyakar Bhavan, C-10, C/O D.C. Bothra & Co. (Ca), 297, Vs. R.N. 706, 7Th Floor, Tardeo Road, Wille Mansion, Bkc, Bandra (East), 1St Floor, Opp. Bank Of India, Mumbai - 400051 Nana Chowk, Mumbai - 400007 Pan: Amypp6516E (Appellant) (Respondent) Assessee By : Shri Raj Kumar Singh (Ar) Revenue By : Ms. Kavita (Dr ) Date Of Hearing: 09/12/2019 Date Of Pronouncement: 21/01/2020

For Appellant: Shri Raj Kumar Singh (AR)For Respondent: Ms. Kavita (DR )
Section 143Section 251Section 271Section 274Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI BEFORE SHRI PRAMOD KUMAR (VP) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2008-09 Devendra S. Pandit, The Commissioner of Income the Legal Heir of Late Smt. Tax (A)-31, Kusum D. Pandit, Pratkshyakar Bhavan, C-10, C/o D.C. Bothra & Co. (CA), 297, Vs. R.N. 706, 7th Floor, Tardeo Road, Wille Mansion, BKC, Bandra (East), 1st Floor, Opp. Bank of India, Mumbai - 400051 Nana Chowk, Mumbai - 400007 PAN: AMYPP6516E (Appellant) (Respondent) Assessee by : Shri Raj Kumar Singh (AR) Revenue by : Ms. Kavita (DR ) Date of Hearing: 09/12/2019 Date of Pronouncement…

K M Nagaraj vs. Deputy Commissioner of

Appeal stands dismissed

ITA/758/2017HC Karnataka19 Dec 2019

Bench: ARAVIND KUMAR,SURAJ GOVINDARAJ

Section 132Section 143(3)Section 153ASection 153CSection 260Section 292B

…e of JINDAL STAINLESS LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX reported in 2009 (19) DTR 345. She would also rely upon the judgment of this Court rendered in the matter of COMMISSIONER OF INCOME TAX AND ANOTHER vs. MICRO LABS LTD. reported in (2012) 348 ITR 75 to contend that, if notice suffiers from vagueness and/or details mentioned therein, then such notice has to be treated as invalid. 7. Per contra, Sri. K.V.Aravind, learned Standing Counsel appearing for respondent would submit that consequent to search conducted in the premises of M/s. Corporate Leisure & Property Developm…

DCIT, Bangalore vs. Sri. K.M. Nagaraj, Bangalore

In the result, appeals filed by the revenue are partly allowed for statistical purposes

ITA 1259/BANG/2013[2005-06]Status: DisposedITAT Bangalore19 May 2017AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Ms. M.R.Vanaja, AdvocateFor Respondent: Shri G.Kamaladhar, Standing Counsel
Section 132Section 143(3)Section 153ASection 153CSection 292B

…com 184)(Pun. & Har.) and the decision of the Hon’ble Andhra Pradesh High Court in the case of Bharathi Cement Corporation P. Ltd. vs. CIT (2013) 356 ITR 74 and also the decision of the Hon'ble jurisdictional High Court in the case of CIT vs. Micro Labs Ltd. (348 ITR 75). On the other hand, learned counsel for the assessee vehemently contended that wrong mention of section viz. 153A goes to the very root of the matter and it is jurisdictional error which cannot be cured by the provisions of section 292B of the Act. 7. We heard rival submissions and perused the material on record. The only issue that arises in th…

CIT v. Micro Labs Ltd. (348 ITR 75) — Cited in 21 Judgments | BharatTax