CIT v. Raj Kumar Arora

52 Taxmann.com 172High Court2014#332 most cited

What is CIT v. Raj Kumar Arora authority for?

In search assessments conducted under Section 153A, additions can be made to the returned income for unabated assessment years even in the absence of incriminating material found during the search operation. This ruling was in favor of the revenue.

253

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Raj Kumar Arora · Raj Kumar Arora · Section 153A · search assessment · incriminating material · additions without incriminating material · unabated assessment · Section 132 · scope of assessment 153A · search and seizure assessment

Also reported as

367 ITR 517

Sections most often in play

Section 153ASection 132Section 143(3)Section 143(2)Section 148Section 1961Section 132(4)Section 147

Issues it is cited on

abatement of assessmentsection 153a(1)(a)section 153a(1)(b)section 144basection 142(2a)shell companyblock periodsection 153bsection 153a(1)section 132asection 271dsection 132(1)

Judgments citing CIT v. Raj Kumar Arora

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeal of the assessee is partly allowed

ITA 688/LKW/2015[2012-13]Status: DisposedITAT Lucknow17 Oct 2025AY 2012-13

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Swarn Singh, C.AFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 132Section 143(3)Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2012-13 Shri Vinay Pratap Singh, vs. Asstt. Commissioner of Income 18/57, Block-C, Indira Nagar, Tax, Central Circle-I, Lucknow Lucknow-226016 PAN: AWEPS9823P (Appellant) (Respondent) Assessee by: Sh. Swarn Singh, C.A. Revenue by: Sh. R.K. Agarwal, CIT DR Date of hearing: 31.07.2025 Date of pronouncement: 17.10.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: [ This is an appeal filed by the assessee against the orders of the ld. CIT(A)- 3, Lucknow dated 21…

S G COMMERCIAL,JHANSI vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KANPUR

Appeals stand allowed

ITA 371/AGR/2024[2018-19]Status: DisposedITAT Agra22 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ ITA No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ ITA No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ ITA No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; SMC Bench) & 5. आयकरअपीलसं./ ITA No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ ITA No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17…

S G COMMERCIAL,JHANSI vs. ASSISTANT COMMISSIONER OF INCOME, AGRA

Appeals stand allowed

ITA 370/AGR/2024[2018-19]Status: DisposedITAT Agra22 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ ITA No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ ITA No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ ITA No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; SMC Bench) & 5. आयकरअपीलसं./ ITA No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ ITA No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17…

S G COMMERCIAL,JHANSI vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KANPUR

Appeals stand allowed

ITA 369/AGR/2024[2017-18]Status: DisposedITAT Agra22 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ ITA No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ ITA No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ ITA No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; SMC Bench) & 5. आयकरअपीलसं./ ITA No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ ITA No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17…

S G COMMERCIAL,JHANSI vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

Appeals stand allowed

ITA 368/AGR/2024[2017-18]Status: DisposedITAT Agra22 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ ITA No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ ITA No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ ITA No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; SMC Bench) & 5. आयकरअपीलसं./ ITA No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ ITA No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17…

S G COMMERCIAL,JHANSI vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KANPUR

Appeals stand allowed

ITA 367/AGR/2024[2016-17]Status: DisposedITAT Agra22 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ ITA No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ ITA No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ ITA No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; SMC Bench) & 5. आयकरअपीलसं./ ITA No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ ITA No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17…

S G COMMERCIAL,JHANSI vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KANPUR

Appeals stand allowed

ITA 366/AGR/2024[2016-17]Status: DisposedITAT Agra22 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ ITA No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ ITA No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ ITA No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; SMC Bench) & 5. आयकरअपीलसं./ ITA No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ ITA No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17…

S G COMMERCIAL,JHANSI vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

Appeals stand allowed

ITA 365/AGR/2024[2016-17]Status: DisposedITAT Agra22 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ ITA No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ ITA No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ ITA No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; SMC Bench) & 5. आयकरअपीलसं./ ITA No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ ITA No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17…

S G COMMERCIAL,JHANSI vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

Appeals stand allowed

ITA 364/AGR/2024[2015-16]Status: DisposedITAT Agra22 Apr 2025AY 2015-16

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ ITA No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ ITA No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ ITA No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; SMC Bench) & 5. आयकरअपीलसं./ ITA No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ ITA No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17…

SANSKAR NAGAR,JHANSI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, KANPUR

Appeals stands allowed

ITA 346/AGR/2024[2016-17]Status: DisposedITAT Agra28 Mar 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.351/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 2. आयकरअपीलसं./ Ita No.352/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 3. आयकरअपीलसं./ Ita No.353/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 4. आयकरअपीलसं./ Ita No.354/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 5. आयकरअपीलसं./ Ita No.349/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 6. आयकरअपीलसं./ Ita No.346/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17; Smc Bench) & 7. आयकरअपीलसं./ Ita No.347/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17; Smc Bench) & 8. आयकरअपीलसं./ Ita No.348/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18; Smc Bench) & 9. आयकरअपीलसं./ Ita No.350/Agr/2024

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 143(3)Section 153ASection 153CSection 153DSection 271D

…ashed assessment u/s 153A on the ground that there was no seized material in the case of the assessee. The Ld. AR stated that the decision of Hon’ble Apex Court has overruled the decision of Hon’ble Allahabad High Court in the case of CIT vs. Raj Kumar Arora (367 ITR 517) as cited by lower authorities. 1.5 The Ld. AR also drew attention to approval granted u/s 153D to submit that a combined approval has been granted in 13 cases for different assessees and therefore, the approval was given in a mechanical manner which run contrary to the decision of Hon’ble Allahabad High Court in the case of Pr. CIT vs. Sapna Gup…

IMTIAZ FAROOQI ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE-1(3), HYDERABAD

In the result, both the appeals are allowed

ITA 149/HYD/2022[2011-12]Status: DisposedITAT Hyderabad19 Mar 2025AY 2011-12

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Dr.Sachin Kumar, Sr.DR
Section 132Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No. 148 & 149/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2010-11 & 2011-12) Imtiaz Farooqi DCIT, Central Circle-1(3) PAN :AADPF1807D Vs. Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri P.Murali Mohana Rao, AR रधजस्‍व द्वधरध/Revenue by: Dr.Sachin Kumar, Sr.DR सुिवधई की तधरीख/Date of hearing: 26/02/2025 घोर्णध की तधरीख/Pronouncement on: 19/03/2025 आदेश /…

IMTIAZ FAROOQI,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE-1(3) , HYDERABAD

In the result, both the appeals are allowed

ITA 148/HYD/2022[2010-11]Status: DisposedITAT Hyderabad19 Mar 2025AY 2010-11

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Dr.Sachin Kumar, Sr.DR
Section 132Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No. 148 & 149/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2010-11 & 2011-12) Imtiaz Farooqi DCIT, Central Circle-1(3) PAN :AADPF1807D Vs. Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri P.Murali Mohana Rao, AR रधजस्‍व द्वधरध/Revenue by: Dr.Sachin Kumar, Sr.DR सुिवधई की तधरीख/Date of hearing: 26/02/2025 घोर्णध की तधरीख/Pronouncement on: 19/03/2025 आदेश /…

OCEAN DREAM INFRASTRUCTURE PVT LTD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, LUCKNOW

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 146/LKW/2023[2013-14]Status: DisposedITAT Lucknow21 Jan 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri Akshay Agrawal, AdvFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 132Section 144Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos. 146 & 147/LKW/2023 Assessment Years: 2013-14 & 2014-15 Ocean Dream Infrastructures DCIT, Central Circle-1 v. Pvt. Ltd Aayakar Bhawan, Ashok M-18, Gole Market, Mahanagar, Marg, Lucknow-226001. Lucknow-226006. PAN:AABCO6342B (Appellant) (Respondent) Appellant by: Shri Akshay Agrawal, Adv Respondent by: Shri Sanjeev Krishna Sharma, Addl. CIT(DR) Date of hearing: 16 01 2025 Date of pronouncement: 21 01 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: These tw…

JCIT, (OSD) CC-1, NOIDA vs. IV COUNTY PVT. LTD., NOIDA

In the result, the appeal of the revenue is dismissed

ITA 1357/DEL/2021[2017-18]Status: DisposedITAT Delhi04 Dec 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

…ng material for making an addition by the ld AO. The ld CIT(A) observed that though various Hon'ble High Courts had rendered decision qua this issue in favour of the assessee, the Hon‟ble Allahabad High Court in the case of CIT Vs. Raj Kumar Arora reported in 367 ITR 517 (All) had held the issue in favour of the revenue. Accordingly, by following the decision of the Hon‟ble Allahabad High Court, the ld CIT(A) dismissed the ground of the assessee by stating that there is no need of any existence of incriminating material to make any addition in respect of unabated assessment as on the date of search. This being a…

JCIT,(OSD) CC-1, NOIDA vs. COUNTRY INFRASTRUCTURES PRIVATE LIMITED, NOIDA

In the result, the appeal of the revenue is dismissed

ITA 1356/DEL/2021[2013-14]Status: DisposedITAT Delhi04 Dec 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

…ng material for making an addition by the ld AO. The ld CIT(A) observed that though various Hon'ble High Courts had rendered decision qua this issue in favour of the assessee, the Hon‟ble Allahabad High Court in the case of CIT Vs. Raj Kumar Arora reported in 367 ITR 517 (All) had held the issue in favour of the revenue. Accordingly, by following the decision of the Hon‟ble Allahabad High Court, the ld CIT(A) dismissed the ground of the assessee by stating that there is no need of any existence of incriminating material to make any addition in respect of unabated assessment as on the date of search. This being a…

DCIT, CC-1, NOIDA vs. ABA BUILDERS LTD., NOIDA

In the result, the appeal of the revenue is dismissed

ITA 1351/DEL/2021[2014-15]Status: DisposedITAT Delhi04 Dec 2024AY 2014-15

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

…ng material for making an addition by the ld AO. The ld CIT(A) observed that though various Hon'ble High Courts had rendered decision qua this issue in favour of the assessee, the Hon‟ble Allahabad High Court in the case of CIT Vs. Raj Kumar Arora reported in 367 ITR 517 (All) had held the issue in favour of the revenue. Accordingly, by following the decision of the Hon‟ble Allahabad High Court, the ld CIT(A) dismissed the ground of the assessee by stating that there is no need of any existence of incriminating material to make any addition in respect of unabated assessment as on the date of search. This being a…

IV COUNTY PVT. LTD.,NOIDA vs. DCIT, CC-1, NOIDA

In the result, the appeal of the revenue is dismissed

ITA 1172/DEL/2021[2017-18]Status: DisposedITAT Delhi04 Dec 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

…ng material for making an addition by the ld AO. The ld CIT(A) observed that though various Hon'ble High Courts had rendered decision qua this issue in favour of the assessee, the Hon‟ble Allahabad High Court in the case of CIT Vs. Raj Kumar Arora reported in 367 ITR 517 (All) had held the issue in favour of the revenue. Accordingly, by following the decision of the Hon‟ble Allahabad High Court, the ld CIT(A) dismissed the ground of the assessee by stating that there is no need of any existence of incriminating material to make any addition in respect of unabated assessment as on the date of search. This being a…

IV COUNTY PVT. LTD.,NOIDA vs. DCIT, CC-1, NOIDA

In the result, the appeal of the revenue is dismissed

ITA 1171/DEL/2021[2016-17]Status: DisposedITAT Delhi04 Dec 2024AY 2016-17

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

…ng material for making an addition by the ld AO. The ld CIT(A) observed that though various Hon'ble High Courts had rendered decision qua this issue in favour of the assessee, the Hon‟ble Allahabad High Court in the case of CIT Vs. Raj Kumar Arora reported in 367 ITR 517 (All) had held the issue in favour of the revenue. Accordingly, by following the decision of the Hon‟ble Allahabad High Court, the ld CIT(A) dismissed the ground of the assessee by stating that there is no need of any existence of incriminating material to make any addition in respect of unabated assessment as on the date of search. This being a…

COUNTRY INFRASTRUCTURES PRIVATE LIMITED,NOIDA vs. DCIT, CC-1, NOIDA

In the result, the appeal of the revenue is dismissed

ITA 1168/DEL/2021[2017-18]Status: DisposedITAT Delhi04 Dec 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

…ng material for making an addition by the ld AO. The ld CIT(A) observed that though various Hon'ble High Courts had rendered decision qua this issue in favour of the assessee, the Hon‟ble Allahabad High Court in the case of CIT Vs. Raj Kumar Arora reported in 367 ITR 517 (All) had held the issue in favour of the revenue. Accordingly, by following the decision of the Hon‟ble Allahabad High Court, the ld CIT(A) dismissed the ground of the assessee by stating that there is no need of any existence of incriminating material to make any addition in respect of unabated assessment as on the date of search. This being a…

COUNTRY INFRASTRUCTURES PRIVATE LIMITED,NOIDA vs. DCIT, CC-1, NOIDA

In the result, the appeal of the revenue is dismissed

ITA 1167/DEL/2021[2016-17]Status: DisposedITAT Delhi04 Dec 2024AY 2016-17

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

…ng material for making an addition by the ld AO. The ld CIT(A) observed that though various Hon'ble High Courts had rendered decision qua this issue in favour of the assessee, the Hon‟ble Allahabad High Court in the case of CIT Vs. Raj Kumar Arora reported in 367 ITR 517 (All) had held the issue in favour of the revenue. Accordingly, by following the decision of the Hon‟ble Allahabad High Court, the ld CIT(A) dismissed the ground of the assessee by stating that there is no need of any existence of incriminating material to make any addition in respect of unabated assessment as on the date of search. This being a…

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