CIT v. Pinaki Misra & Sangeeta Misra

148 DTR 219High Court2017#3988 most cited

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

Additions cannot be made under Section 153A based on evidence gathered from an extraneous source or documents received subsequent to a search.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2019 to 2023.

Also referred to as

CIT v. Pinaki Misra & Sangeeta Misra · Section 153A · Section 153C · search assessment · extraneous source · subsequent documents · 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

Anand Jain HUF, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5946/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 Jain HUF, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5945/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…

ACIT vs. M/S Vsl Mining Co. P. Ltd

In the result, Revenue’s appeal for Assessment Year 2008-09 is dismissed

ITA 204/BANG/2014[2008-09]Status: DisposedITAT Bangalore28 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Respondent: Shri. Pradeep Kumar, CIT
Section 10BSection 132Section 132(4)Section 133ASection 143(3)

…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 ITA No.204/Bang/2014 Page 14 of 24 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…

ACIT vs. Sri. Anil H. Lad

ITA 131/BANG/2014[2007-08]Status: DisposedITAT Bangalore28 Jun 2019AY 2007-08
Section 132Section 132ASection 139Section 147Section 148Section 149Section 151Section 153Section 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…

ACIT vs. Sri. Anil H. Lad

ITA 130/BANG/2014[2006-07]Status: DisposedITAT Bangalore28 Jun 2019AY 2006-07
Section 132Section 132ASection 139Section 147Section 148Section 149Section 151Section 153Section 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…

ACIT vs. Sri. Anil H. Lad

ITA 129/BANG/2014[2005-06]Status: DisposedITAT Bangalore28 Jun 2019AY 2005-06
Section 132Section 132ASection 139Section 147Section 148Section 149Section 151Section 153Section 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…

V.S.L. Mining Company Pvt. Ltd vs. DCIT

In the result, Revenue’s appeal for Assessment Year 2008-09 is dismissed

ITA 1854/BANG/2013[2008-09]Status: DisposedITAT Bangalore28 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Respondent: Shri. Pradeep Kumar, CIT
Section 10BSection 132Section 132(4)Section 133ASection 143(3)

…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 ITA No.204/Bang/2014 Page 14 of 24 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…

Sri.Anil H Lad vs. DCIT

ITA 1853/BANG/2013[2007-08]Status: DisposedITAT Bangalore28 Jun 2019AY 2007-08
Section 132Section 132ASection 139Section 147Section 148Section 149Section 151Section 153Section 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…

Sri.Anil H Lad vs. DCIT

ITA 1852/BANG/2013[2006-07]Status: DisposedITAT Bangalore28 Jun 2019AY 2006-07
Section 132Section 132ASection 139Section 147Section 148Section 149Section 151Section 153Section 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…