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.

D.Y.Patil Education Society, Kolhapur vs. DCIT Cent. Cir 7(1), Mumbai

In the result, the appeal filed by the revenue is dismissed and appeal filed by the assessee as well as CO are allowed

ITA 1957/MUM/2021[2017-18]Status: DisposedITAT Mumbai29 Mar 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6Th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education Dcit, Central Circle-7(1) 6Th Floor, Aayakar Bhavan, M. Society Vs. 869, E, Ward, Kasaba K. Road, Mumbai-400020. Vawada, Kolhapur-416006. Cross Objection No. 63/Mum/2022 Arising Out Of I.T.A. No.2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) बिधम/ Dr. D. Y. Patil Education Acit, Cc-7(1) R. No. 676B, 6Th Floor, Society Vs. 869, E, Ward, Kasaba Aayakar Bhavan, M. K. Road, Vawada, Kolhapur-416006. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatd8919M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Smt. Riddhi Mishra (Dr)/Smt. Mahita Nair Assessee By: Shri Dharmesh Shah/Dhaval Shah सुनवाई की तारीख / Date Of Hearing: 19/01/2023 घोषणा की तारीख /Date Of Pronouncement: 29/03/2023

For Appellant: Shri Dharmesh Shah/Dhaval ShahFor Respondent: Smt. Riddhi Mishra (DR)/Smt
Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) ACIT, CC-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education DCIT, Central Circle-7(1) 6th Floor, Aayakar Bhavan, M.…

ACIT, Central Circle-2, New Delhi vs. Opal Buildwell P.Ltd, Delhi

In the result, appeal filed by the Revenue in ITA No

ITA 2829/DEL/2019[2009-10]Status: HeardITAT Delhi24 Mar 2023AY 2009-10

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Us

Section 132Section 143(1)Section 147Section 149Section 150Section 150(1)Section 150(2)Section 153ASection 153CSection 68

…1558/Del/2019 & ITA. No. 2829/Del/2019 M/s. Opal Buildwell, New Delhi. case of ‘other person’ (assessee) has been recorded on 14.10.2016 and relying upon the ratio laid down in the jurisdiction High Court judgment in the case of CIT Vs. Securities Ltd (2016) 380 ITR 612 (DHC) submitted that the block for making assessment u/s 153C would be from 2011-12 to 2016- 17, therefore, the Assessing Officer cannot have jurisdiction on the AY 2009- 10 and 2010-11 and relied on the order of the ld CIT(A). 11. We have heard the parties and perused the material on record. In the present case, the search u/s 132 of the Act wa…

Opal Buildwell P.Ltd, Delhi vs. ACIT, Central Circle-2, New Delhi

In the result, appeal filed by the Revenue in ITA No

ITA 1558/DEL/2019[2010-11]Status: HeardITAT Delhi24 Mar 2023AY 2010-11

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Us

Section 132Section 143(1)Section 147Section 149Section 150Section 150(1)Section 150(2)Section 153ASection 153CSection 68

…1558/Del/2019 & ITA. No. 2829/Del/2019 M/s. Opal Buildwell, New Delhi. case of ‘other person’ (assessee) has been recorded on 14.10.2016 and relying upon the ratio laid down in the jurisdiction High Court judgment in the case of CIT Vs. Securities Ltd (2016) 380 ITR 612 (DHC) submitted that the block for making assessment u/s 153C would be from 2011-12 to 2016- 17, therefore, the Assessing Officer cannot have jurisdiction on the AY 2009- 10 and 2010-11 and relied on the order of the ld CIT(A). 11. We have heard the parties and perused the material on record. In the present case, the search u/s 132 of the Act wa…

Opal Buildwell P.Ltd, Delhi vs. ACIT, Central Circle-2, New Delhi

In the result, appeal filed by the Revenue in ITA No

ITA 1557/DEL/2019[2009-10]Status: HeardITAT Delhi24 Mar 2023AY 2009-10

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Us

Section 132Section 143(1)Section 147Section 149Section 150Section 150(1)Section 150(2)Section 153ASection 153CSection 68

…1558/Del/2019 & ITA. No. 2829/Del/2019 M/s. Opal Buildwell, New Delhi. case of ‘other person’ (assessee) has been recorded on 14.10.2016 and relying upon the ratio laid down in the jurisdiction High Court judgment in the case of CIT Vs. Securities Ltd (2016) 380 ITR 612 (DHC) submitted that the block for making assessment u/s 153C would be from 2011-12 to 2016- 17, therefore, the Assessing Officer cannot have jurisdiction on the AY 2009- 10 and 2010-11 and relied on the order of the ld CIT(A). 11. We have heard the parties and perused the material on record. In the present case, the search u/s 132 of the Act wa…

Jt Commissioner of Income Tax, (OSD) Central Circle 1(4), Mumbai vs. Goodways Realtors Pvt Ltd, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 879/MUM/2022[2012-13]Status: DisposedITAT Mumbai17 Mar 2023AY 2012-13
Section 132(1)Section 139(1)Section 143(3)Section 153CSection 68

…satisfaction note, during the course of assessment proceedings, the AO has failed to provide the same which establishes that he has failed to record any satisfaction before issuing of notice u/s 153C. 21. In the case of CIT vs RRJ securities Ltd. reported in 380 ITR 612 (Del), it is having been held by the Hon'ble the Delhi high court that according to section 153C, the AO of the searched party is obligated to examine o if the seized document belonged to another person other than the searched person. At this juncture the AO is not required to ascertain whether the documents reflect undisclosed income. The docume…

Mr Nilesh Bharani, Mumbai vs. DCIT CC 4(1), Mumbai

ITA 612/MUM/2020[2011-12]Status: DisposedITAT Mumbai28 Feb 2023AY 2011-12

Bench: Shri Amit Shukla, Jm & Shri Amarjit Singh, Am आयकरअपीलसं./ I.T.A. No. 612/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12)

For Appellant: Shri Vinod Kumar/SatishFor Respondent: Shri Murli Mohan
Section 132(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 153CSection 68Section 69

…e reopened, the decision of the Supreme Court in Commissioner of Income Tax-III, Pune v. Sinhgad Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in CIT-7 v. RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Limited v. ACIT [2017] 394 ITR 569 (Del) also hold that in order to justify the assumption of jurisdiction under Section 153C of the Act, the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened. Since the satisfaction note forms the basis for init…

Ajmera Pharmasure Ltd, Mumbai vs. DCIT CC 2(2), Mumbai

In the result, the present appeal is partly allowed

ITA 1136/MUM/2020[2011-12]Status: DisposedITAT Mumbai28 Feb 2023AY 2011-12
For Appellant: Ms. Dinkle HariyaFor Respondent: Shri S. Srinivasu
Section 132(4)Section 143(3)Section 153ASection 68Section 69

…material was unearthed during the search, no additions could have been made to income already assessed. Consequently, the impugned addition was to be deleted”. 14. The Hon'ble Delhi High Court followed this decision in the case of CIT v. RRJ Securities Ltd., [380 ITR 612]. 15. The Hon'ble Delhi High Court in the case of Pr.CIT v. Meeta Gutgutia (supra) held that invocation of section 153(A) to reopen concluded assessments of assessment years earlier to year of search was not justified in absence of incriminating material found during search qua each such earlier assessment years. 16. In all the above decisions of…

Dci, Circle-05, Delhi vs. Hn Properties Pvt. Ltd., Delhi

In the result, both the appeals filed by the Revenue are dismissed

ITA 1817/DEL/2021[2013-14]Status: DisposedITAT Delhi23 Dec 2022AY 2013-14
For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri M. Baranwal, CIT DR
Section 143(3)Section 153CSection 271

…ional Ltd. vs. ACIT, Circle 5, Delhi in ITA No.203/Del/2021 order dated 09.06.2021. Ld. CIT(A) accepted the contentions of the assessee and in his order further referred to Hon’ble Delhi High Court decision in the case of CIT vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Delhi). Ld. CIT (A) agreed to the contention that these two assessment years under appeals were beyond the limitation of six years from the date of satisfaction and were outside the purview of section 153C of the Act. In this regard, ld. CIT (A) also referred to the decision of Hon’ble Delhi High Court in the case of RRJ Securities Ltd. (supra)…

DCIT, Circle-05, Delhi vs. Hn Properties Pvt. Ltd., Delhi

In the result, both the appeals filed by the Revenue are dismissed

ITA 1816/DEL/2021[2012-13]Status: DisposedITAT Delhi23 Dec 2022AY 2012-13
For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri M. Baranwal, CIT DR
Section 143(3)Section 153CSection 271

…ional Ltd. vs. ACIT, Circle 5, Delhi in ITA No.203/Del/2021 order dated 09.06.2021. Ld. CIT(A) accepted the contentions of the assessee and in his order further referred to Hon’ble Delhi High Court decision in the case of CIT vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Delhi). Ld. CIT (A) agreed to the contention that these two assessment years under appeals were beyond the limitation of six years from the date of satisfaction and were outside the purview of section 153C of the Act. In this regard, ld. CIT (A) also referred to the decision of Hon’ble Delhi High Court in the case of RRJ Securities Ltd. (supra)…

PCIT Delhi-7 vs. Uk Paints India Private Limited

ITA - 525 / 2022HC Delhi12 Dec 2022

…assessment period relevant to the respondent/assessee as per the conclusion reached by the Tribunal and the CIT(A). 11. In reaching their conclusion, the Tribunal and CIT(A) has relied upon the judgment of this court in CIT v. RRJ Securities Ltd. (2016) 380 ITR 612 (Del). 12. In view of the facts noted above, the issue raised in this appeal is covered. 13. The appeal is accordingly closed. 14. At this stage, Mr Sunil Agarwal, who appears on behalf of the appellant, however informs us that the appellant/revenue has preferred a petition with the Supreme Court against the aforementioned judgment. 14…

Virambhai Purshotamdas Patel, Mumbai vs. DCIT, CC- 5(1), Mumbai

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

ITA 7341/MUM/2018[2011-12]Status: DisposedITAT Mumbai30 Nov 2022AY 2011-12

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 7329 To 7331/Mum/2018 (A.Ys. 2007-08 To 2009-10) Shri Govindbhai Vs. Dcit, Cc-5(1) Tribhuvandas Patel Room No. 1908, 19Th (Prop. Of M/S G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Ahbpp4781D Appellant .. Respondent

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132Section 132(1)Section 153ASection 153D

…ri Govindbhai Tribhuvandas patel Vs. DCIT, CC-5(1) 13 u/s 153A can only be made on the basis of some incriminating material same as held in some of judicial pronouncement are as under: The Hon’ble Delhi High Court in the case of CIT Vs. RRJ Securities (2016) 380 ITR 612) wherein it is held that in the absence of any incriminating material the concluded assessment could not be interfered u/s 153A of the Act. The Hon’ble Delhi Court in the case Pr.CIT Vs. Lata Jain (ITA 274 & 276 of 2016) considering the ratio laid down in the case of CIT Vs. Kabul Chawla (2016) 380 ITR 573 held that Section 153A assessment cannot…

Bhavesh Kumar Patel, Mumbai vs. DCIT, CC - 5(1), Mumbai

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

ITA 7337/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Nov 2022AY 2009-10

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 7329 To 7331/Mum/2018 (A.Ys. 2007-08 To 2009-10) Shri Govindbhai Vs. Dcit, Cc-5(1) Tribhuvandas Patel Room No. 1908, 19Th (Prop. Of M/S G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Ahbpp4781D Appellant .. Respondent

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132Section 132(1)Section 153ASection 153D

…ri Govindbhai Tribhuvandas patel Vs. DCIT, CC-5(1) 13 u/s 153A can only be made on the basis of some incriminating material same as held in some of judicial pronouncement are as under: The Hon’ble Delhi High Court in the case of CIT Vs. RRJ Securities (2016) 380 ITR 612) wherein it is held that in the absence of any incriminating material the concluded assessment could not be interfered u/s 153A of the Act. The Hon’ble Delhi Court in the case Pr.CIT Vs. Lata Jain (ITA 274 & 276 of 2016) considering the ratio laid down in the case of CIT Vs. Kabul Chawla (2016) 380 ITR 573 held that Section 153A assessment cannot…

Govindbhai Tribhuvandas Patel, Mumbai vs. Deputy Commissioner of Income Tax Central Circle-5(1), Mumbai

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

ITA 7329/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Nov 2022AY 2009-10

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 7329 To 7331/Mum/2018 (A.Ys. 2007-08 To 2009-10) Shri Govindbhai Vs. Dcit, Cc-5(1) Tribhuvandas Patel Room No. 1908, 19Th (Prop. Of M/S G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Ahbpp4781D Appellant .. Respondent

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132Section 132(1)Section 153ASection 153D

…ri Govindbhai Tribhuvandas patel Vs. DCIT, CC-5(1) 13 u/s 153A can only be made on the basis of some incriminating material same as held in some of judicial pronouncement are as under: The Hon’ble Delhi High Court in the case of CIT Vs. RRJ Securities (2016) 380 ITR 612) wherein it is held that in the absence of any incriminating material the concluded assessment could not be interfered u/s 153A of the Act. The Hon’ble Delhi Court in the case Pr.CIT Vs. Lata Jain (ITA 274 & 276 of 2016) considering the ratio laid down in the case of CIT Vs. Kabul Chawla (2016) 380 ITR 573 held that Section 153A assessment cannot…

Alkesh Patel (Prop. of M/S Umiya Gems), Mumbai vs. Income Tax 19(1)(1), Mumbai

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

ITA 7325/MUM/2018[2007-08]Status: DisposedITAT Mumbai30 Nov 2022AY 2007-08

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 7329 To 7331/Mum/2018 (A.Ys. 2007-08 To 2009-10) Shri Govindbhai Vs. Dcit, Cc-5(1) Tribhuvandas Patel Room No. 1908, 19Th (Prop. Of M/S G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Ahbpp4781D Appellant .. Respondent

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132Section 132(1)Section 153ASection 153D

…ri Govindbhai Tribhuvandas patel Vs. DCIT, CC-5(1) 13 u/s 153A can only be made on the basis of some incriminating material same as held in some of judicial pronouncement are as under: The Hon’ble Delhi High Court in the case of CIT Vs. RRJ Securities (2016) 380 ITR 612) wherein it is held that in the absence of any incriminating material the concluded assessment could not be interfered u/s 153A of the Act. The Hon’ble Delhi Court in the case Pr.CIT Vs. Lata Jain (ITA 274 & 276 of 2016) considering the ratio laid down in the case of CIT Vs. Kabul Chawla (2016) 380 ITR 573 held that Section 153A assessment cannot…

ACIT, CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Karnataka

In the result, the appeal

ITA 2165/MUM/2022[2014-15]Status: DisposedITAT Mumbai29 Nov 2022AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…e deleted". 14. The Hon'ble Delhi High Court followed this decision in the case 14. The Hon'ble Delhi High Court followed this decision in the case 14. The Hon'ble Delhi High Court followed this decision in the case of CIT v. RRJ CIT v. RRJ Securities Ltd., [380 ITR 612]. 15. The Hon'ble Delhi High Court in the case of 15. The Hon'ble Delhi High Court in the case of Pr.CIT v. Meeta Gutgutia (supra) held that invocation of section 153(A) to reopen (supra) held that invocation of section 153(A) to reopen (supra) held that invocation of section 153(A) to reopen concluded assessments of assessment year concluded as…

ACIT, CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Karnataka

In the result, the appeal

ITA 2164/MUM/2022[2015-16]Status: DisposedITAT Mumbai29 Nov 2022AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…e deleted". 14. The Hon'ble Delhi High Court followed this decision in the case 14. The Hon'ble Delhi High Court followed this decision in the case 14. The Hon'ble Delhi High Court followed this decision in the case of CIT v. RRJ CIT v. RRJ Securities Ltd., [380 ITR 612]. 15. The Hon'ble Delhi High Court in the case of 15. The Hon'ble Delhi High Court in the case of Pr.CIT v. Meeta Gutgutia (supra) held that invocation of section 153(A) to reopen (supra) held that invocation of section 153(A) to reopen (supra) held that invocation of section 153(A) to reopen concluded assessments of assessment year concluded as…

ACIT, CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Bengaluru

In the result, the appeal

ITA 2163/MUM/2022[2016-17]Status: DisposedITAT Mumbai29 Nov 2022AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…e deleted". 14. The Hon'ble Delhi High Court followed this decision in the case 14. The Hon'ble Delhi High Court followed this decision in the case 14. The Hon'ble Delhi High Court followed this decision in the case of CIT v. RRJ CIT v. RRJ Securities Ltd., [380 ITR 612]. 15. The Hon'ble Delhi High Court in the case of 15. The Hon'ble Delhi High Court in the case of Pr.CIT v. Meeta Gutgutia (supra) held that invocation of section 153(A) to reopen (supra) held that invocation of section 153(A) to reopen (supra) held that invocation of section 153(A) to reopen concluded assessments of assessment year concluded as…

ACIT, CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Mumbai

In the result, the appeal

ITA 2162/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Nov 2022AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…e deleted". 14. The Hon'ble Delhi High Court followed this decision in the case 14. The Hon'ble Delhi High Court followed this decision in the case 14. The Hon'ble Delhi High Court followed this decision in the case of CIT v. RRJ CIT v. RRJ Securities Ltd., [380 ITR 612]. 15. The Hon'ble Delhi High Court in the case of 15. The Hon'ble Delhi High Court in the case of Pr.CIT v. Meeta Gutgutia (supra) held that invocation of section 153(A) to reopen (supra) held that invocation of section 153(A) to reopen (supra) held that invocation of section 153(A) to reopen concluded assessments of assessment year concluded as…

ACIT. -CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Karnataka

In the result, the appeal

ITA 2161/MUM/2022[2018-19]Status: DisposedITAT Mumbai29 Nov 2022AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…e deleted". 14. The Hon'ble Delhi High Court followed this decision in the case 14. The Hon'ble Delhi High Court followed this decision in the case 14. The Hon'ble Delhi High Court followed this decision in the case of CIT v. RRJ CIT v. RRJ Securities Ltd., [380 ITR 612]. 15. The Hon'ble Delhi High Court in the case of 15. The Hon'ble Delhi High Court in the case of Pr.CIT v. Meeta Gutgutia (supra) held that invocation of section 153(A) to reopen (supra) held that invocation of section 153(A) to reopen (supra) held that invocation of section 153(A) to reopen concluded assessments of assessment year concluded as…

ACIT, CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Karnataka

In the result, the appeal

ITA 2160/MUM/2022[2019-20]Status: DisposedITAT Mumbai29 Nov 2022AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…e deleted". 14. The Hon'ble Delhi High Court followed this decision in the case 14. The Hon'ble Delhi High Court followed this decision in the case 14. The Hon'ble Delhi High Court followed this decision in the case of CIT v. RRJ CIT v. RRJ Securities Ltd., [380 ITR 612]. 15. The Hon'ble Delhi High Court in the case of 15. The Hon'ble Delhi High Court in the case of Pr.CIT v. Meeta Gutgutia (supra) held that invocation of section 153(A) to reopen (supra) held that invocation of section 153(A) to reopen (supra) held that invocation of section 153(A) to reopen concluded assessments of assessment year concluded as…