CIT v. RRJ Securities Ltd.

380 ITR 612High Court2016#80 most cited

What is CIT v. RRJ Securities Ltd. authority for?

Completed assessments can be interfered with under Section 153A or 153C only on the basis of incriminating material unearthed during the search, necessitating a direct correlation between the discovered material and the power to assess or reopen concluded assessments.

689

judgments rely on this decision, according to BharatTax’s citation analysis of 367,735 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. RRJ Securities Ltd. · Section 153A · Section 153C · incriminating material · reopening completed assessments · correlation between discovered material and assessment · power to assess · validity of search assessments · block assessment · satisfaction note

Also reported as

62 Taxmann.com 3912015 SCC OnLine DEL 13085128 DTR 57

Sections most often in play

Section 153CSection 143(3)Section 153ASection 132Section 148Section 147Section 151Section 149
Read the full judgment

Issues it is cited on

section 153atosection 153b(1)(a)abatement of assessmentsection 153(c)(1)section 153c(1)section 153c proceedingssection 153(c)section 153b(1)section 113section 158bdblock periodsatisfaction note

Judgments citing CIT v. RRJ Securities Ltd.

DCIT Central Circle 2(4), Chennai vs. Shri Vaithilingam, Chennai

In the result, the appeals of the revenue as well as the cross-objections of the assessee, for all the three years, stands dismissed

ITA 606/CHNY/2023[2017-18]Status: DisposedITAT Chennai03 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.604/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.605/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.606/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Vaithilingam बनाम Central Circle-2(4) No.3/335, South Street, Chennai. Telungankudikadu, Orathanad, / Vs. Thanjavur-614 625. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aeapv-5323-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.51/Chny/2023 (In Ita No.604/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.52/Chny/2023 (In Ita No.605/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.53/Chny/2023 (In Ita No.606/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18)

For Appellant: Shri J. Purushotaman (CA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 153C

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद! के सम)। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.604/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.605/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.606/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) DCIT Shri Vaithilingam बनाम Central Circle-2(4) No.3/335, South Street, Chennai. Telungankudikadu, Orathanad, / Vs. Than…

DCIT Central Circle 2(4), Chennai vs. Shri Vaithilingam, Chennai

In the result, the appeals of the revenue as well as the cross-objections of the assessee, for all the three years, stands dismissed

ITA 605/CHNY/2023[2016-17]Status: DisposedITAT Chennai03 Apr 2024AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.604/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.605/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.606/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Vaithilingam बनाम Central Circle-2(4) No.3/335, South Street, Chennai. Telungankudikadu, Orathanad, / Vs. Thanjavur-614 625. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aeapv-5323-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.51/Chny/2023 (In Ita No.604/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.52/Chny/2023 (In Ita No.605/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.53/Chny/2023 (In Ita No.606/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18)

For Appellant: Shri J. Purushotaman (CA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 153C

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद! के सम)। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.604/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.605/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.606/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) DCIT Shri Vaithilingam बनाम Central Circle-2(4) No.3/335, South Street, Chennai. Telungankudikadu, Orathanad, / Vs. Than…

DCIT Central Circle 2(4), Chennai vs. Shri Vaithilingam, Chennai

In the result, the appeals of the revenue as well as the cross-objections of the assessee, for all the three years, stands dismissed

ITA 604/CHNY/2023[2015-16]Status: DisposedITAT Chennai03 Apr 2024AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.604/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.605/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.606/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Vaithilingam बनाम Central Circle-2(4) No.3/335, South Street, Chennai. Telungankudikadu, Orathanad, / Vs. Thanjavur-614 625. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aeapv-5323-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.51/Chny/2023 (In Ita No.604/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.52/Chny/2023 (In Ita No.605/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.53/Chny/2023 (In Ita No.606/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18)

For Appellant: Shri J. Purushotaman (CA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 153C

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद! के सम)। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.604/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.605/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.606/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) DCIT Shri Vaithilingam बनाम Central Circle-2(4) No.3/335, South Street, Chennai. Telungankudikadu, Orathanad, / Vs. Than…

DCIT, Central Circle-2.4, Chennai vs. Shri P. Rama Mohan Rao, Chennai

Accordingly, cross- objections for AYs 2015-16 and 2016-17 stands dismissed

ITA 225/CHNY/2023[2017-18]Status: DisposedITAT Chennai02 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jmand Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.223/Chny/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.224/Chny/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.225/Chny/2023 (िनधा"रणवष" / Assessment Year: 2017-18) Dcit Shri P. Rama Mohan Rao बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafpr-2074-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.10/Chny/2023 (In Ita No.223/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.11/Chny/2023 (In Ita No.224/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.12/Chny/2023 (In Ita No.225/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18 बनाम/ Dcit Shri P. Rama Mohan Rao No.17/184, Y Block, First Street, Central Circle-1(4)

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 144

…s are applicable for the searches conducted on or after 01.04.2017. Since searches were conducted prior to 01.04.2017, the pre-amended law would be applicable. This issue was decided by Hon'ble Delhi High Court in the case of CIT Vs. RRJ Securities Ltd [2015] 62 Taxmann.com 391 (Delhi) wherein it was held by Hon'ble Court that in terms of first proviso to Sec. 153C, a reference to the date of the search under the second proviso to section 153A has to be construed as the date of handing over of assets/documents belonging to the assessee (being the person other than the one searched) to the Assessing Officer having…

DCIT, Central Circle-2.4, Chennai vs. Shri P. Rama Mohan Rao, Chennai

Accordingly, cross- objections for AYs 2015-16 and 2016-17 stands dismissed

ITA 224/CHNY/2023[2016-17]Status: DisposedITAT Chennai02 Apr 2024AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao, Jmand Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.223/Chny/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.224/Chny/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.225/Chny/2023 (िनधा"रणवष" / Assessment Year: 2017-18) Dcit Shri P. Rama Mohan Rao बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafpr-2074-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.10/Chny/2023 (In Ita No.223/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.11/Chny/2023 (In Ita No.224/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.12/Chny/2023 (In Ita No.225/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18 बनाम/ Dcit Shri P. Rama Mohan Rao No.17/184, Y Block, First Street, Central Circle-1(4)

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 144

…s are applicable for the searches conducted on or after 01.04.2017. Since searches were conducted prior to 01.04.2017, the pre-amended law would be applicable. This issue was decided by Hon'ble Delhi High Court in the case of CIT Vs. RRJ Securities Ltd [2015] 62 Taxmann.com 391 (Delhi) wherein it was held by Hon'ble Court that in terms of first proviso to Sec. 153C, a reference to the date of the search under the second proviso to section 153A has to be construed as the date of handing over of assets/documents belonging to the assessee (being the person other than the one searched) to the Assessing Officer having…

DCIT, Central Circle-2.4, Chennai vs. Shri P. Rama Mohan Rao, Chennai

Accordingly, cross- objections for AYs 2015-16 and 2016-17 stands dismissed

ITA 223/CHNY/2023[2015-16]Status: DisposedITAT Chennai02 Apr 2024AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao, Jmand Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.223/Chny/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.224/Chny/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.225/Chny/2023 (िनधा"रणवष" / Assessment Year: 2017-18) Dcit Shri P. Rama Mohan Rao बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafpr-2074-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.10/Chny/2023 (In Ita No.223/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.11/Chny/2023 (In Ita No.224/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.12/Chny/2023 (In Ita No.225/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18 बनाम/ Dcit Shri P. Rama Mohan Rao No.17/184, Y Block, First Street, Central Circle-1(4)

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 144

…s are applicable for the searches conducted on or after 01.04.2017. Since searches were conducted prior to 01.04.2017, the pre-amended law would be applicable. This issue was decided by Hon'ble Delhi High Court in the case of CIT Vs. RRJ Securities Ltd [2015] 62 Taxmann.com 391 (Delhi) wherein it was held by Hon'ble Court that in terms of first proviso to Sec. 153C, a reference to the date of the search under the second proviso to section 153A has to be construed as the date of handing over of assets/documents belonging to the assessee (being the person other than the one searched) to the Assessing Officer having…

DCIT, Central Circle-2.4, Chennai vs. Shri Vivek Papisetty, Chennai

In the result, the appeal of the revenue stand dismissed

ITA 212/CHNY/2023[2017-18]Status: DisposedITAT Chennai02 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.212/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Vivek Papisetty बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 2. Cross Objection No.9/Chny/2023 (In Ita No.212/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) बनाम/ Shri Vivek Papisetty Dcit No.17/184, Y Block, First Street, Vs. Central Circle-1(4) 6Th Main Road, Anna Nagar, Chennai. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Cross Objector) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Revenue By : Shri V. Nandakumar (Cit)- Ld. Dr !"थ"कीओरसे/ Assessee By : Shri Y. Sridhar (Fca)-Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 10-01-2024 घोषणाकीतारीख /Date Of Pronouncement : 02-04-2024 आदेश / O R D E R Per Bench 1.1 Aforesaid Appeal By Revenue For Assessment Year (Ay) 2017-18 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 132Section 132(4)Section 143(3)

…7. Since the search on M/s SRS Mining was conducted prior to that date, the said amended provisions would not apply but the pre-amended law would be applicable. This issue was decided by Hon'ble Delhi High Court in the case of CIT Vs.RRJ Securities Ltd [2015] 62 Taxmann.com 391 (Delhi) wherein it was held by Hon'ble Court that in terms of first proviso to Sec. 153C, a reference to the date of the search under the second proviso to section 153A has to be construed as the date of handing over of assets / documents belonging to the assessee (being the person other than the one searched) to the Assessing Officer havi…

DCIT Central Circle-01, Delhi vs. Dl Heera Bhai Jewellery Arcade Pvt. Ltd., Delhi

ITA 61/DEL/2022[2017-18]Status: HeardITAT Delhi26 Mar 2024AY 2017-18

Bench: SHRI SAKTIJIT DEY, VICE PRESIDENT [AS (Third Member)

Section 143Section 143(3)Section 153ASection 153CSection 154

…Act which is a contradictory stand before two authorities which is not permitted in law ? 4). Whether on the facts and circumstances of the case and in law, whether the Judgment of the Hon'ble High Court of Delhi in the case of M/s. RRJ Securities reported in 380 ITR 612 dated 30-10-2015 is applicable to the present case especially in view of the amendment carried out in the Act to the Section 153C of the Act which is applicable w.e.f. A.Y. 2017-18 as the search in this case has taken place in financial year relevant to A.Y. 2017-18. ? 5). Whether in the facts of the case and in law, since the search has been tak…

Dl Heera Bhai Jewellery Arcade Pvt. Ltd., Delhi vs. ACIT Central Circle-1, New Delhi

ITA 951/DEL/2021[2017-18]Status: HeardITAT Delhi26 Mar 2024AY 2017-18

Bench: SHRI SAKTIJIT DEY, VICE PRESIDENT [AS (Third Member)

Section 143Section 143(3)Section 153ASection 153CSection 154

…Act which is a contradictory stand before two authorities which is not permitted in law ? 4). Whether on the facts and circumstances of the case and in law, whether the Judgment of the Hon'ble High Court of Delhi in the case of M/s. RRJ Securities reported in 380 ITR 612 dated 30-10-2015 is applicable to the present case especially in view of the amendment carried out in the Act to the Section 153C of the Act which is applicable w.e.f. A.Y. 2017-18 as the search in this case has taken place in financial year relevant to A.Y. 2017-18. ? 5). Whether in the facts of the case and in law, since the search has been tak…

Ksj Infrastructure Private Limited, Kolkata vs. Deputy Commissioner of Income Tax, Chennai

ITA 1110/CHNY/2023[2010-11]Status: DisposedITAT Chennai06 Mar 2024AY 2010-11

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकर अपील सं./Ita No.: 1110/Chny/2023 िनधा"रण वष" / Assessment Year: 2010-11 M/S. Ksj Infrastructure The Deputy Commissioner Of Pvt. Ltd., V. Income Tax, 2Nd Floor, Grant Lane, Room Central Circle -1(1), No. 218, Kolkata – 700 012. Chennai – 600 0034. [Pan:Aadcc-5913-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. B. Rama Krishnan, Fca & Shri. Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri. R. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 10.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 06.03.2024 आदेश /O R D E R

For Appellant: Shri. B. Rama Krishnan, FCA and Shri. Shrenik Chordia, CAFor Respondent: Shri. R. Clement Ramesh Kumar, CIT
Section 132Section 143(3)Section 153ASection 153B(1)Section 153CSection 234BSection 68

…e is no handing over involved, and not the satisfaction note date as taken by the assessee. The ld. CIT(A), had also distinguished case laws relied upon by the assessee including the decision of Delhi High Court in the case of RRJ Securities Ltd vs CIT [2016] 380 ITR 612 (Delhi). The relevant findings of the ld. CIT(A) are as under: “9.1 Ground 2 is raised agitating the reopening of assessment u/s 153C arguing that the sarne is bad in law. Section 153A lays down the provisions for the assessment of 'searched person' whereas Section 153C deals with the assessments of 'other person'. The assessments under this new…

ACIT, CC-1, Gurgaon vs. Enpro Telecom Pvt. Ltd., New Delhi

In the result, appeals filed by the Revenue for the assessment

ITA 592/DEL/2022[2013-14]Status: DisposedITAT Delhi08 Feb 2024AY 2013-14

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No.591/Del/2022 िनधा"रणवष"/Assessment Year: 2008-09 बनाम Acit Enpro Telecom Pvt. Ltd., Vs. Central Circle-1, F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 88/Del/2023 (In I.T.A No.591/Del/2022) िनधा"रणवष"/Assessment Year: 2008-09 बनाम Enpro Telecom Pvt. Ltd., Acit F-1098, Basement, Vs. Central Circle-1, Chittranjan Park, New Delhi. Gurgaon, Haryana. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.592/Del/2022 िनधा"रणवष"/Assessment Year: 2013-14 बनाम Acit Enpro Telecom Pvt. Ltd., Central Circle-1, Vs. F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 89/Del/2023 (In I.T.A No.592/Del/2022) िनधा"रणवष"/Assessment Year: 2013-14 बनाम Enpro Telecom Pvt. Ltd., Acit F-1098, Basement, Vs. Central Circle-1, Chittranjan Park, New Delhi. Gurgaon, Haryana. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 139Section 153C

…faction note I.T.A.Nos.591 & 592/Del/2022 & CO Nos. 88 & 89/Del/2023 on 02.02.2016 for making an assessment u/s 153C r.w.s. 153A of the Act and placing reliance on the decision of the Jurisdictional High Court in the case of CIT Vs. RRJ Securities Limited [380 ITR 612] and the decision of the coordinate bench of Delhi Tribunal in the case of CIT Vs. M/s Ankit Nivesh & Management Pvt. Limited in ITA No.4051 & 4052/Del/2017 dated 18.06.2021 submitted that the Assessing Officer could have only made assessments for six preceding assessment years from the date of handing over of the documents or the date of reco…

ACIT Central Circle-1, Gurgaon vs. Enpro Telecom Pvt. Ltd., Delhi

In the result, appeals filed by the Revenue for the assessment

ITA 591/DEL/2022[2008-09]Status: DisposedITAT Delhi08 Feb 2024AY 2008-09

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No.591/Del/2022 िनधा"रणवष"/Assessment Year: 2008-09 बनाम Acit Enpro Telecom Pvt. Ltd., Vs. Central Circle-1, F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 88/Del/2023 (In I.T.A No.591/Del/2022) िनधा"रणवष"/Assessment Year: 2008-09 बनाम Enpro Telecom Pvt. Ltd., Acit F-1098, Basement, Vs. Central Circle-1, Chittranjan Park, New Delhi. Gurgaon, Haryana. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.592/Del/2022 िनधा"रणवष"/Assessment Year: 2013-14 बनाम Acit Enpro Telecom Pvt. Ltd., Central Circle-1, Vs. F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 89/Del/2023 (In I.T.A No.592/Del/2022) िनधा"रणवष"/Assessment Year: 2013-14 बनाम Enpro Telecom Pvt. Ltd., Acit F-1098, Basement, Vs. Central Circle-1, Chittranjan Park, New Delhi. Gurgaon, Haryana. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 139Section 153C

…faction note I.T.A.Nos.591 & 592/Del/2022 & CO Nos. 88 & 89/Del/2023 on 02.02.2016 for making an assessment u/s 153C r.w.s. 153A of the Act and placing reliance on the decision of the Jurisdictional High Court in the case of CIT Vs. RRJ Securities Limited [380 ITR 612] and the decision of the coordinate bench of Delhi Tribunal in the case of CIT Vs. M/s Ankit Nivesh & Management Pvt. Limited in ITA No.4051 & 4052/Del/2017 dated 18.06.2021 submitted that the Assessing Officer could have only made assessments for six preceding assessment years from the date of handing over of the documents or the date of reco…

DCIT Central Circleii, Noida vs. Apple Commodities Ltd, Noida

In the result, appeals of the Revenue are dismissed and cross

ITA 2244/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Dec 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2241 To 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 To 2014-15 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Central Circle-Ii, Vs. 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 To 127/Del/2019 (In Ita Nos. 2241 To 2244/Del/2019) Assessment Years: 2011-12 To 2014-15 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 15Section 153C

…I.T.A.Nos.2241 to 2244/Del/2019 & CO Nos.124 to 127/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.2241 to 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 to 2014-15 बनाम DCIT Apple Commodities Ltd., 701-A, 7th Floor, Central Circle-II, Vs. 2nd Floor, ARTO Complex, GD-ITL Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. PAN No.AADCA0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 to 127/Del/2019 (In ITA Nos…

DCIT Central Circle-II, Noida vs. Apple Commodities Ltd, Noida

In the result, appeals of the Revenue are dismissed and cross

ITA 2243/DEL/2019[2013-14]Status: DisposedITAT Delhi29 Dec 2023AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2241 To 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 To 2014-15 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Central Circle-Ii, Vs. 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 To 127/Del/2019 (In Ita Nos. 2241 To 2244/Del/2019) Assessment Years: 2011-12 To 2014-15 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 15Section 153C

…I.T.A.Nos.2241 to 2244/Del/2019 & CO Nos.124 to 127/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.2241 to 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 to 2014-15 बनाम DCIT Apple Commodities Ltd., 701-A, 7th Floor, Central Circle-II, Vs. 2nd Floor, ARTO Complex, GD-ITL Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. PAN No.AADCA0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 to 127/Del/2019 (In ITA Nos…

DCIT Central Circle-II, Noida vs. Apple Commodities Ltd, Noida

In the result, appeals of the Revenue are dismissed and cross

ITA 2242/DEL/2019[2012-13]Status: DisposedITAT Delhi29 Dec 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2241 To 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 To 2014-15 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Central Circle-Ii, Vs. 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 To 127/Del/2019 (In Ita Nos. 2241 To 2244/Del/2019) Assessment Years: 2011-12 To 2014-15 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 15Section 153C

…I.T.A.Nos.2241 to 2244/Del/2019 & CO Nos.124 to 127/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.2241 to 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 to 2014-15 बनाम DCIT Apple Commodities Ltd., 701-A, 7th Floor, Central Circle-II, Vs. 2nd Floor, ARTO Complex, GD-ITL Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. PAN No.AADCA0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 to 127/Del/2019 (In ITA Nos…

DCIT Central Circle-II, Noida vs. Apple Commodities Ltd, Noida

In the result, appeals of the Revenue are dismissed and cross

ITA 2241/DEL/2019[2011-12]Status: DisposedITAT Delhi29 Dec 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2241 To 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 To 2014-15 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Central Circle-Ii, Vs. 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 To 127/Del/2019 (In Ita Nos. 2241 To 2244/Del/2019) Assessment Years: 2011-12 To 2014-15 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 15Section 153C

…I.T.A.Nos.2241 to 2244/Del/2019 & CO Nos.124 to 127/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.2241 to 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 to 2014-15 बनाम DCIT Apple Commodities Ltd., 701-A, 7th Floor, Central Circle-II, Vs. 2nd Floor, ARTO Complex, GD-ITL Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. PAN No.AADCA0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 to 127/Del/2019 (In ITA Nos…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8516/DEL/2019[2016-17]Status: DisposedITAT Delhi21 Dec 2023AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.8511 to 8516 /Del/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Vs. Sh. Sanjay Jindal, Central Circle-II, S-34, Okhla Industrial Area, Gurgaon Phase-II, Delhi PAN :ADKPJ3514F (Appellant) (Respondent) With Cross Objection Nos. 17 to 22/Del/2020 [Arising out of ITA Nos.8511 to 8516 /Del/2019] Assessment Years: 2011-12 to 2016-17 Sh. Sanjay Jindal, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-II, Phase-II, Gurgaon Delhi PAN :ADKPJ3514F (Appellant)…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8515/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Dec 2023AY 2015-16

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.8511 to 8516 /Del/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Vs. Sh. Sanjay Jindal, Central Circle-II, S-34, Okhla Industrial Area, Gurgaon Phase-II, Delhi PAN :ADKPJ3514F (Appellant) (Respondent) With Cross Objection Nos. 17 to 22/Del/2020 [Arising out of ITA Nos.8511 to 8516 /Del/2019] Assessment Years: 2011-12 to 2016-17 Sh. Sanjay Jindal, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-II, Phase-II, Gurgaon Delhi PAN :ADKPJ3514F (Appellant)…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8514/DEL/2019[2014-15]Status: DisposedITAT Delhi14 Dec 2023AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.8511 to 8516 /Del/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Vs. Sh. Sanjay Jindal, Central Circle-II, S-34, Okhla Industrial Area, Gurgaon Phase-II, Delhi PAN :ADKPJ3514F (Appellant) (Respondent) With Cross Objection Nos. 17 to 22/Del/2020 [Arising out of ITA Nos.8511 to 8516 /Del/2019] Assessment Years: 2011-12 to 2016-17 Sh. Sanjay Jindal, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-II, Phase-II, Gurgaon Delhi PAN :ADKPJ3514F (Appellant)…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8513/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Dec 2023AY 2013-14

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.8511 to 8516 /Del/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Vs. Sh. Sanjay Jindal, Central Circle-II, S-34, Okhla Industrial Area, Gurgaon Phase-II, Delhi PAN :ADKPJ3514F (Appellant) (Respondent) With Cross Objection Nos. 17 to 22/Del/2020 [Arising out of ITA Nos.8511 to 8516 /Del/2019] Assessment Years: 2011-12 to 2016-17 Sh. Sanjay Jindal, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-II, Phase-II, Gurgaon Delhi PAN :ADKPJ3514F (Appellant)…