CIT v. Pinaki Misra & Sangeeta Misra

148 DTR 219High Court2017#3993 most cited

What is CIT v. Pinaki Misra & Sangeeta Misra authority for?

Additions cannot be made under section 153A of the Income Tax Act, 1961, based on evidence gathered from extraneous sources or documents received subsequent to a search.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Also referred to as

CIT v. Pinaki Misra & Sangeeta Misra · section 153A · section 153C · search assessment · evidence from extraneous source · documents subsequent to search

Issues it is cited on

section 292ccsection 80ia(4)(iii)section 158bdsection 80ia(4)deduction u/s 80iapanchnamasection 292csection 80iasection 153bsection 80isection 158bsection 153a(1)

Judgments citing CIT v. Pinaki Misra & Sangeeta Misra

M/S. H.M. CONSTRUCTIONS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL RANGE - 1(4), BANGALORE

In the result, appeals being ITA Nos

ITA 72/BANG/2017[2011 - 12]Status: DisposedITAT Bangalore14 Feb 2023

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. S. Annamalai, AdvocateFor Respondent: Shri. Dilip, Junior Standing Counsel
Section 132Section 153A

…able to the department is to proceed on the assessee herein in terms of section 153C of the Act. In this regard, we would like to place reliance on the recent decision of the Hon'ble Delhi High Court in the case of CIT v. Pinaki Misra & Sangeeta Misra [(2017) 148 DTR 219 (Delhi)] = [TS- 5161-HC-2017(DELHI)-0] wherein it was held that, no addition could be made on the basis of evidence gathered from extraneous source and on the basis of statement or document received subsequent to search. Hence we hold that the said materials cannot be used in section 153A of the Act against the assessee. This opinion is given wit…

M/S. H.M. CONSTRUCTIONS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL RANGE 1(4), BANGALORE

In the result, appeals being ITA Nos

ITA 71/BANG/2017[2010 - 11]Status: DisposedITAT Bangalore14 Feb 2023

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. S. Annamalai, AdvocateFor Respondent: Shri. Dilip, Junior Standing Counsel
Section 132Section 153A

…able to the department is to proceed on the assessee herein in terms of section 153C of the Act. In this regard, we would like to place reliance on the recent decision of the Hon'ble Delhi High Court in the case of CIT v. Pinaki Misra & Sangeeta Misra [(2017) 148 DTR 219 (Delhi)] = [TS- 5161-HC-2017(DELHI)-0] wherein it was held that, no addition could be made on the basis of evidence gathered from extraneous source and on the basis of statement or document received subsequent to search. Hence we hold that the said materials cannot be used in section 153A of the Act against the assessee. This opinion is given wit…

M/S. H.M. CONSTRUCTIONS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL RANGE - 1(4), BANGALORE

In the result, appeals being ITA Nos

ITA 70/BANG/2017[2009 - 10]Status: DisposedITAT Bangalore14 Feb 2023

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. S. Annamalai, AdvocateFor Respondent: Shri. Dilip, Junior Standing Counsel
Section 132Section 153A

…able to the department is to proceed on the assessee herein in terms of section 153C of the Act. In this regard, we would like to place reliance on the recent decision of the Hon'ble Delhi High Court in the case of CIT v. Pinaki Misra & Sangeeta Misra [(2017) 148 DTR 219 (Delhi)] = [TS- 5161-HC-2017(DELHI)-0] wherein it was held that, no addition could be made on the basis of evidence gathered from extraneous source and on the basis of statement or document received subsequent to search. Hence we hold that the said materials cannot be used in section 153A of the Act against the assessee. This opinion is given wit…

M/S. H. M. CONSTRUCTIONS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL RANGE - 1(4), BANGALORE

In the result, appeals being ITA Nos

ITA 69/BANG/2017[2008 - 09]Status: DisposedITAT Bangalore14 Feb 2023

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. S. Annamalai, AdvocateFor Respondent: Shri. Dilip, Junior Standing Counsel
Section 132Section 153A

…able to the department is to proceed on the assessee herein in terms of section 153C of the Act. In this regard, we would like to place reliance on the recent decision of the Hon'ble Delhi High Court in the case of CIT v. Pinaki Misra & Sangeeta Misra [(2017) 148 DTR 219 (Delhi)] = [TS- 5161-HC-2017(DELHI)-0] wherein it was held that, no addition could be made on the basis of evidence gathered from extraneous source and on the basis of statement or document received subsequent to search. Hence we hold that the said materials cannot be used in section 153A of the Act against the assessee. This opinion is given wit…

M/S. H. M. CONSTRUCTIONS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL RANGE - 1(4), BANGALORE

In the result, appeals being ITA Nos

ITA 68/BANG/2017[2007 - 08]Status: DisposedITAT Bangalore14 Feb 2023

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. S. Annamalai, AdvocateFor Respondent: Shri. Dilip, Junior Standing Counsel
Section 132Section 153A

…able to the department is to proceed on the assessee herein in terms of section 153C of the Act. In this regard, we would like to place reliance on the recent decision of the Hon'ble Delhi High Court in the case of CIT v. Pinaki Misra & Sangeeta Misra [(2017) 148 DTR 219 (Delhi)] = [TS- 5161-HC-2017(DELHI)-0] wherein it was held that, no addition could be made on the basis of evidence gathered from extraneous source and on the basis of statement or document received subsequent to search. Hence we hold that the said materials cannot be used in section 153A of the Act against the assessee. This opinion is given wit…

M/S. H. M. CONSTRUCTIONS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL RANGE - 1(4), BANGALORE

In the result, appeals being ITA Nos

ITA 67/BANG/2017[2006 - 07]Status: DisposedITAT Bangalore14 Feb 2023

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. S. Annamalai, AdvocateFor Respondent: Shri. Dilip, Junior Standing Counsel
Section 132Section 153A

…able to the department is to proceed on the assessee herein in terms of section 153C of the Act. In this regard, we would like to place reliance on the recent decision of the Hon'ble Delhi High Court in the case of CIT v. Pinaki Misra & Sangeeta Misra [(2017) 148 DTR 219 (Delhi)] = [TS- 5161-HC-2017(DELHI)-0] wherein it was held that, no addition could be made on the basis of evidence gathered from extraneous source and on the basis of statement or document received subsequent to search. Hence we hold that the said materials cannot be used in section 153A of the Act against the assessee. This opinion is given wit…

M/S P. SHYAMARAJU & CO.(I) PVT. LTD.,,BANGALORE vs. ACIT, BANGALORE

In the result, the appeals filed by the assessee are partly allowed

ITA 984/BANG/2014[2005-06]Status: DisposedITAT Bangalore25 Apr 2022AY 2005-06

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.V.Chandrashekar, AdvocateFor Respondent: Sri.Sri.Dilip, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 153CSection 154Section 292C

…able to the department is to proceed on the assessee herein in terms of section 153C of the Act. In this regard, we would like to place reliance on the recent decision of the Hon'ble Delhi High Court in the case of CIT v. Pinaki Misra & Sangeeta Misra [(2017) 148 DTR 219 (Delhi)] = [TS-5161-HC-2017(DELHI)-0] wherein it was held that, no addition could be made on the basis of evidence gathered from extraneous source and on the basis of statement or document received subsequent to search. Hence we hold that the said materials cannot be used in section 153A of the Act against the assessee. This opinion is given with…

M/S P. SHYAMARAJU & CO.(I) PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by the assessee are partly allowed

ITA 982/BANG/2014[2004-05]Status: DisposedITAT Bangalore25 Apr 2022AY 2004-05

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.V.Chandrashekar, AdvocateFor Respondent: Sri.Sri.Dilip, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 153CSection 154Section 292C

…able to the department is to proceed on the assessee herein in terms of section 153C of the Act. In this regard, we would like to place reliance on the recent decision of the Hon'ble Delhi High Court in the case of CIT v. Pinaki Misra & Sangeeta Misra [(2017) 148 DTR 219 (Delhi)] = [TS-5161-HC-2017(DELHI)-0] wherein it was held that, no addition could be made on the basis of evidence gathered from extraneous source and on the basis of statement or document received subsequent to search. Hence we hold that the said materials cannot be used in section 153A of the Act against the assessee. This opinion is given with…

P. SHYAMARAJU & CO.(I) PVT. LTD.,,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(2), BANGALORE

In the result, the appeals filed by the assessee are partly allowed

ITA 980/BANG/2014[2003-04]Status: FixedITAT Bangalore25 Apr 2022AY 2003-04

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.V.Chandrashekar, AdvocateFor Respondent: Sri.Sri.Dilip, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 153CSection 154Section 292C

…able to the department is to proceed on the assessee herein in terms of section 153C of the Act. In this regard, we would like to place reliance on the recent decision of the Hon'ble Delhi High Court in the case of CIT v. Pinaki Misra & Sangeeta Misra [(2017) 148 DTR 219 (Delhi)] = [TS-5161-HC-2017(DELHI)-0] wherein it was held that, no addition could be made on the basis of evidence gathered from extraneous source and on the basis of statement or document received subsequent to search. Hence we hold that the said materials cannot be used in section 153A of the Act against the assessee. This opinion is given with…

M/S P. SHYAMARAJU & CO.(I) PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by the assessee are partly allowed

ITA 979/BANG/2014[2002-03]Status: DisposedITAT Bangalore25 Apr 2022AY 2002-03

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.V.Chandrashekar, AdvocateFor Respondent: Sri.Sri.Dilip, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 153CSection 154Section 292C

…able to the department is to proceed on the assessee herein in terms of section 153C of the Act. In this regard, we would like to place reliance on the recent decision of the Hon'ble Delhi High Court in the case of CIT v. Pinaki Misra & Sangeeta Misra [(2017) 148 DTR 219 (Delhi)] = [TS-5161-HC-2017(DELHI)-0] wherein it was held that, no addition could be made on the basis of evidence gathered from extraneous source and on the basis of statement or document received subsequent to search. Hence we hold that the said materials cannot be used in section 153A of the Act against the assessee. This opinion is given with…

M/S P. SHYAMARAJU & CO (I) PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by the assessee are partly allowed

ITA 978/BANG/2014[2001-02]Status: DisposedITAT Bangalore25 Apr 2022AY 2001-02

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.V.Chandrashekar, AdvocateFor Respondent: Sri.Sri.Dilip, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 153CSection 154Section 292C

…able to the department is to proceed on the assessee herein in terms of section 153C of the Act. In this regard, we would like to place reliance on the recent decision of the Hon'ble Delhi High Court in the case of CIT v. Pinaki Misra & Sangeeta Misra [(2017) 148 DTR 219 (Delhi)] = [TS-5161-HC-2017(DELHI)-0] wherein it was held that, no addition could be made on the basis of evidence gathered from extraneous source and on the basis of statement or document received subsequent to search. Hence we hold that the said materials cannot be used in section 153A of the Act against the assessee. This opinion is given with…

ASST.C.I.T., BANGALORE vs. M/S SHYAMARAJU & CO INDIA PVT. LTD.,, BANGALORE

In the result, the appeals filed by the assessee are partly allowed

ITA 944/BANG/2014[2005-06]Status: DisposedITAT Bangalore25 Apr 2022AY 2005-06

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.V.Chandrashekar, AdvocateFor Respondent: Sri.Sri.Dilip, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 153CSection 154Section 292C

…able to the department is to proceed on the assessee herein in terms of section 153C of the Act. In this regard, we would like to place reliance on the recent decision of the Hon'ble Delhi High Court in the case of CIT v. Pinaki Misra & Sangeeta Misra [(2017) 148 DTR 219 (Delhi)] = [TS-5161-HC-2017(DELHI)-0] wherein it was held that, no addition could be made on the basis of evidence gathered from extraneous source and on the basis of statement or document received subsequent to search. Hence we hold that the said materials cannot be used in section 153A of the Act against the assessee. This opinion is given with…

ASST.C.I.T., BANGALORE vs. M/S SHYAMARAJU & CO INDIA PVT. LTD.,, BANGALORE

In the result, the appeals filed by the assessee are partly allowed

ITA 943/BANG/2014[2004-05]Status: DisposedITAT Bangalore25 Apr 2022AY 2004-05

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.V.Chandrashekar, AdvocateFor Respondent: Sri.Sri.Dilip, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 153CSection 154Section 292C

…able to the department is to proceed on the assessee herein in terms of section 153C of the Act. In this regard, we would like to place reliance on the recent decision of the Hon'ble Delhi High Court in the case of CIT v. Pinaki Misra & Sangeeta Misra [(2017) 148 DTR 219 (Delhi)] = [TS-5161-HC-2017(DELHI)-0] wherein it was held that, no addition could be made on the basis of evidence gathered from extraneous source and on the basis of statement or document received subsequent to search. Hence we hold that the said materials cannot be used in section 153A of the Act against the assessee. This opinion is given with…

ASST.C.I.T., BANGALORE vs. M/S SHYAMARAJU & CO INDIA PVT. LTD.,, BANGALORE

In the result, the appeals filed by the assessee are partly allowed

ITA 942/BANG/2014[2003-04]Status: DisposedITAT Bangalore25 Apr 2022AY 2003-04

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.V.Chandrashekar, AdvocateFor Respondent: Sri.Sri.Dilip, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 153CSection 154Section 292C

…able to the department is to proceed on the assessee herein in terms of section 153C of the Act. In this regard, we would like to place reliance on the recent decision of the Hon'ble Delhi High Court in the case of CIT v. Pinaki Misra & Sangeeta Misra [(2017) 148 DTR 219 (Delhi)] = [TS-5161-HC-2017(DELHI)-0] wherein it was held that, no addition could be made on the basis of evidence gathered from extraneous source and on the basis of statement or document received subsequent to search. Hence we hold that the said materials cannot be used in section 153A of the Act against the assessee. This opinion is given with…

ASST.C.I.T., BANGALORE vs. M/S SHYAMARAJU & CO INDIA PVT. LTD.,, BANGALORE

In the result, the appeals filed by the assessee are partly allowed

ITA 941/BANG/2014[2002-03]Status: DisposedITAT Bangalore25 Apr 2022AY 2002-03

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.V.Chandrashekar, AdvocateFor Respondent: Sri.Sri.Dilip, Standing Counsel for Department
Section 132Section 143(3)Section 153ASection 153CSection 154Section 292C

…able to the department is to proceed on the assessee herein in terms of section 153C of the Act. In this regard, we would like to place reliance on the recent decision of the Hon'ble Delhi High Court in the case of CIT v. Pinaki Misra & Sangeeta Misra [(2017) 148 DTR 219 (Delhi)] = [TS-5161-HC-2017(DELHI)-0] wherein it was held that, no addition could be made on the basis of evidence gathered from extraneous source and on the basis of statement or document received subsequent to search. Hence we hold that the said materials cannot be used in section 153A of the Act against the assessee. This opinion is given with…

SAJAN KUMAR JAIN,DELHI vs. DCIT,CENTRAL CIRCLE-25, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 5949/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Jul 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…able to the department is to proceed on the assessee herein in terms of section 153C of the Act. In this regard, we would like to place reliance on the recent decision of the Hon'ble Delhi High Court in the case of CIT v. Pinaki Misra & Sangeeta Misra [(2017) 148 DTR 219 (Delhi)] = [TS-5161-HC-2017(DELHI)-0] wherein it was held that, no addition could be made on the basis of evidence gathered from extraneous source and on the basis of statement or document received subsequent to search. Hence we hold that the said materials cannot be used in section 153A of the Act against the assessee. This opinion is given with…

ANAND KUMAR JAIN,FARIDABAD vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 4723/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jul 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…able to the department is to proceed on the assessee herein in terms of section 153C of the Act. In this regard, we would like to place reliance on the recent decision of the Hon'ble Delhi High Court in the case of CIT v. Pinaki Misra & Sangeeta Misra [(2017) 148 DTR 219 (Delhi)] = [TS-5161-HC-2017(DELHI)-0] wherein it was held that, no addition could be made on the basis of evidence gathered from extraneous source and on the basis of statement or document received subsequent to search. Hence we hold that the said materials cannot be used in section 153A of the Act against the assessee. This opinion is given with…

SATISH DEV JAIN,DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 5955/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2019AY 2015-16

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…able to the department is to proceed on the assessee herein in terms of section 153C of the Act. In this regard, we would like to place reliance on the recent decision of the Hon'ble Delhi High Court in the case of CIT v. Pinaki Misra & Sangeeta Misra [(2017) 148 DTR 219 (Delhi)] = [TS-5161-HC-2017(DELHI)-0] wherein it was held that, no addition could be made on the basis of evidence gathered from extraneous source and on the basis of statement or document received subsequent to search. Hence we hold that the said materials cannot be used in section 153A of the Act against the assessee. This opinion is given with…

ANAND KUMAR JAIN,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 5948/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2019AY 2015-16

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…able to the department is to proceed on the assessee herein in terms of section 153C of the Act. In this regard, we would like to place reliance on the recent decision of the Hon'ble Delhi High Court in the case of CIT v. Pinaki Misra & Sangeeta Misra [(2017) 148 DTR 219 (Delhi)] = [TS-5161-HC-2017(DELHI)-0] wherein it was held that, no addition could be made on the basis of evidence gathered from extraneous source and on the basis of statement or document received subsequent to search. Hence we hold that the said materials cannot be used in section 153A of the Act against the assessee. This opinion is given with…

ANAND KUMAR JAIN,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 5947/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Jul 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…able to the department is to proceed on the assessee herein in terms of section 153C of the Act. In this regard, we would like to place reliance on the recent decision of the Hon'ble Delhi High Court in the case of CIT v. Pinaki Misra & Sangeeta Misra [(2017) 148 DTR 219 (Delhi)] = [TS-5161-HC-2017(DELHI)-0] wherein it was held that, no addition could be made on the basis of evidence gathered from extraneous source and on the basis of statement or document received subsequent to search. Hence we hold that the said materials cannot be used in section 153A of the Act against the assessee. This opinion is given with…

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CIT v. Pinaki Misra & Sangeeta Misra (148 DTR 219) — Cited in 29 Judgments | BharatTax