CIT v. REFAM MANAGMENT SERVICES (P) LTD.

386 ITR 693High Court2016#20706 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2020.

Judgments citing CIT v. REFAM MANAGMENT SERVICES (P) LTD.

Saravana Reality Private Limited, Chennai vs. DCIT Central Circle 3 (4), Chennai

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

ITA 697/CHNY/2018[2013-14]Status: DisposedITAT Chennai31 Dec 2020AY 2013-14

Bench: Shri V.Durga Rao & Shri G. Manjunathaआयकर अपीलसं./I.T.A.No.696 & 697/Chny/2018 ("नधा"रणवष" / Assessment Year: 2007-08 & 2013-14 ) M/S. Saravana Realty Pvt.Ltd Vs The Deputy Commissioner Of Kgs Corporate House, Income Tax, 63, Kamaraj Avenue Road 1St Street, Central Circle-3(4) Adyar,Chennai-600 020. Chennai-600 034. Pan: Aakcs0474R (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 153ASection 153CSection 153C(1)Section 251(1)(b)Section 251o

…ses including the decision of the Kerala High Court in the case of Commissioner of Income Tax vs. Promy Kuriakose 386 ITR 597 and also the decision of the Delhi High Court in the case of Commissioner of Income Tax vs. Refam Management Services Private Limited 386 ITR 693 (Del.) as also the decision of Commissioner of Income Tax vs. Renu Constructions Private Limited 399 ITR 262 and Canyon Financial Services Limited vs. Income Tax Officer 399 ITR 202 (Del.). Reliance is also placed upon decision of the Supreme Court in the case of Commissioner of Income Tax vs. Singad Technical Education Society (SC) 397 ITR 344 a…

Skylark Build, Mumbai vs. Asst CIT Cen Cir 4(2), Mumbai

ITA 4370/MUM/2015[2007-08]Status: DisposedITAT Mumbai29 Aug 2018AY 2007-08

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…luded that this document is not incriminating in nature. In the absence of incriminating nature, the assessment order passed u/s 153C of the Act cannot be validated. Our view finds support from the decision in CIT vs REFAM MANAGMENT SERVICES (P) LTD (2016) 386 ITR 693 (DEL) , wherein in the catch note, it was held as under:- “Search and seizure—Assessment under s. 153C—Validity—No incriminating material for the assessment year in question having been recovered during search, assessment under s. 153C was 47 Skylark Build Skylark Buildcon P. Ltd. Smt. Hemlata S. Shetty, Oasis Realty Shri Sudhakar M. Shetty Sah…

Skylark Build, Mumbai vs. Asst CIT Cen Cir 4(2), Mumbai

ITA 3237/MUM/2015[2008-09]Status: DisposedITAT Mumbai29 Aug 2018AY 2008-09

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…luded that this document is not incriminating in nature. In the absence of incriminating nature, the assessment order passed u/s 153C of the Act cannot be validated. Our view finds support from the decision in CIT vs REFAM MANAGMENT SERVICES (P) LTD (2016) 386 ITR 693 (DEL) , wherein in the catch note, it was held as under:- “Search and seizure—Assessment under s. 153C—Validity—No incriminating material for the assessment year in question having been recovered during search, assessment under s. 153C was 47 Skylark Build Skylark Buildcon P. Ltd. Smt. Hemlata S. Shetty, Oasis Realty Shri Sudhakar M. Shetty Sah…

DCIT Cen Cir 4(2), Mumbai vs. Sudhakar M. Shetty, Mumbai

ITA 2906/MUM/2015[2011-12]Status: DisposedITAT Mumbai29 Aug 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…luded that this document is not incriminating in nature. In the absence of incriminating nature, the assessment order passed u/s 153C of the Act cannot be validated. Our view finds support from the decision in CIT vs REFAM MANAGMENT SERVICES (P) LTD (2016) 386 ITR 693 (DEL) , wherein in the catch note, it was held as under:- “Search and seizure—Assessment under s. 153C—Validity—No incriminating material for the assessment year in question having been recovered during search, assessment under s. 153C was 47 Skylark Build Skylark Buildcon P. Ltd. Smt. Hemlata S. Shetty, Oasis Realty Shri Sudhakar M. Shetty Sah…

CIT v. REFAM MANAGMENT SERVICES (P) LTD. (386 ITR 693) — Cited in 4 Judgments | BharatTax