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 367,714 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, New Delhi vs. M/S. Instronics Ltd., New Delhi

ITA 6555/DEL/2014[2007-08]Status: DisposedITAT Delhi16 Jan 2020AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. Inder Pal Singh Bindra, CIT-DR
Section 153C

…1 ITA NO. 6336-6341 & 6553-6556/Del/2014 (M/s. Instronics Limited) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.-6336/Del/2014 (A.Y. 2003-04) ITA No.-6337/Del/2014 (A.Y. 2004-05) ITA No.-6338/Del/2014 (A.Y. 2005-06) ITA No.-6339/Del/2014 (A.Y. 2006-07) ITA No.-6340/Del/2014 (A.Y. 2007-08) ITA No.-6341/Del/2014 (A.Y. 2008-09) M/s. Instronics Limited Vs. ACIT Central Circle-21, F-345, Lado Sarai, Room No. 344, ARA Centre, New Delhi-110030 Jhandewalan Extension, PAN : AAACI0163R New Delhi…

DCIT, New Delhi vs. M/S. Instronics Ltd., New Delhi

ITA 6554/DEL/2014[2006-07]Status: DisposedITAT Delhi16 Jan 2020AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. Inder Pal Singh Bindra, CIT-DR
Section 153C

…1 ITA NO. 6336-6341 & 6553-6556/Del/2014 (M/s. Instronics Limited) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.-6336/Del/2014 (A.Y. 2003-04) ITA No.-6337/Del/2014 (A.Y. 2004-05) ITA No.-6338/Del/2014 (A.Y. 2005-06) ITA No.-6339/Del/2014 (A.Y. 2006-07) ITA No.-6340/Del/2014 (A.Y. 2007-08) ITA No.-6341/Del/2014 (A.Y. 2008-09) M/s. Instronics Limited Vs. ACIT Central Circle-21, F-345, Lado Sarai, Room No. 344, ARA Centre, New Delhi-110030 Jhandewalan Extension, PAN : AAACI0163R New Delhi…

DCIT, New Delhi vs. M/S. Instronics Ltd., New Delhi

ITA 6553/DEL/2014[2005-06]Status: DisposedITAT Delhi16 Jan 2020AY 2005-06

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. Inder Pal Singh Bindra, CIT-DR
Section 153C

…1 ITA NO. 6336-6341 & 6553-6556/Del/2014 (M/s. Instronics Limited) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.-6336/Del/2014 (A.Y. 2003-04) ITA No.-6337/Del/2014 (A.Y. 2004-05) ITA No.-6338/Del/2014 (A.Y. 2005-06) ITA No.-6339/Del/2014 (A.Y. 2006-07) ITA No.-6340/Del/2014 (A.Y. 2007-08) ITA No.-6341/Del/2014 (A.Y. 2008-09) M/s. Instronics Limited Vs. ACIT Central Circle-21, F-345, Lado Sarai, Room No. 344, ARA Centre, New Delhi-110030 Jhandewalan Extension, PAN : AAACI0163R New Delhi…

M/S. Instronics Limited, Gurgaon vs. ACIT, New Delhi

ITA 6341/DEL/2014[2008-09]Status: DisposedITAT Delhi16 Jan 2020AY 2008-09

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. Inder Pal Singh Bindra, CIT-DR
Section 153C

…1 ITA NO. 6336-6341 & 6553-6556/Del/2014 (M/s. Instronics Limited) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.-6336/Del/2014 (A.Y. 2003-04) ITA No.-6337/Del/2014 (A.Y. 2004-05) ITA No.-6338/Del/2014 (A.Y. 2005-06) ITA No.-6339/Del/2014 (A.Y. 2006-07) ITA No.-6340/Del/2014 (A.Y. 2007-08) ITA No.-6341/Del/2014 (A.Y. 2008-09) M/s. Instronics Limited Vs. ACIT Central Circle-21, F-345, Lado Sarai, Room No. 344, ARA Centre, New Delhi-110030 Jhandewalan Extension, PAN : AAACI0163R New Delhi…

M/S. Instronics Limited, Gurgaon vs. ACIT, New Delhi

ITA 6340/DEL/2014[2007-08]Status: DisposedITAT Delhi16 Jan 2020AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. Inder Pal Singh Bindra, CIT-DR
Section 153C

…1 ITA NO. 6336-6341 & 6553-6556/Del/2014 (M/s. Instronics Limited) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.-6336/Del/2014 (A.Y. 2003-04) ITA No.-6337/Del/2014 (A.Y. 2004-05) ITA No.-6338/Del/2014 (A.Y. 2005-06) ITA No.-6339/Del/2014 (A.Y. 2006-07) ITA No.-6340/Del/2014 (A.Y. 2007-08) ITA No.-6341/Del/2014 (A.Y. 2008-09) M/s. Instronics Limited Vs. ACIT Central Circle-21, F-345, Lado Sarai, Room No. 344, ARA Centre, New Delhi-110030 Jhandewalan Extension, PAN : AAACI0163R New Delhi…

M/S. Instronics Limited, Gurgaon vs. ACIT, New Delhi

ITA 6339/DEL/2014[2006-07]Status: DisposedITAT Delhi16 Jan 2020AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. Inder Pal Singh Bindra, CIT-DR
Section 153C

…1 ITA NO. 6336-6341 & 6553-6556/Del/2014 (M/s. Instronics Limited) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.-6336/Del/2014 (A.Y. 2003-04) ITA No.-6337/Del/2014 (A.Y. 2004-05) ITA No.-6338/Del/2014 (A.Y. 2005-06) ITA No.-6339/Del/2014 (A.Y. 2006-07) ITA No.-6340/Del/2014 (A.Y. 2007-08) ITA No.-6341/Del/2014 (A.Y. 2008-09) M/s. Instronics Limited Vs. ACIT Central Circle-21, F-345, Lado Sarai, Room No. 344, ARA Centre, New Delhi-110030 Jhandewalan Extension, PAN : AAACI0163R New Delhi…

M/S. Instronics Limited, Gurgaon vs. ACIT, New Delhi

ITA 6338/DEL/2014[2005-06]Status: DisposedITAT Delhi16 Jan 2020AY 2005-06

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. Inder Pal Singh Bindra, CIT-DR
Section 153C

…1 ITA NO. 6336-6341 & 6553-6556/Del/2014 (M/s. Instronics Limited) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.-6336/Del/2014 (A.Y. 2003-04) ITA No.-6337/Del/2014 (A.Y. 2004-05) ITA No.-6338/Del/2014 (A.Y. 2005-06) ITA No.-6339/Del/2014 (A.Y. 2006-07) ITA No.-6340/Del/2014 (A.Y. 2007-08) ITA No.-6341/Del/2014 (A.Y. 2008-09) M/s. Instronics Limited Vs. ACIT Central Circle-21, F-345, Lado Sarai, Room No. 344, ARA Centre, New Delhi-110030 Jhandewalan Extension, PAN : AAACI0163R New Delhi…

M/S. Instronics Limited, Gurgaon vs. ACIT, New Delhi

ITA 6337/DEL/2014[2004-05]Status: DisposedITAT Delhi16 Jan 2020AY 2004-05

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. Inder Pal Singh Bindra, CIT-DR
Section 153C

…1 ITA NO. 6336-6341 & 6553-6556/Del/2014 (M/s. Instronics Limited) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.-6336/Del/2014 (A.Y. 2003-04) ITA No.-6337/Del/2014 (A.Y. 2004-05) ITA No.-6338/Del/2014 (A.Y. 2005-06) ITA No.-6339/Del/2014 (A.Y. 2006-07) ITA No.-6340/Del/2014 (A.Y. 2007-08) ITA No.-6341/Del/2014 (A.Y. 2008-09) M/s. Instronics Limited Vs. ACIT Central Circle-21, F-345, Lado Sarai, Room No. 344, ARA Centre, New Delhi-110030 Jhandewalan Extension, PAN : AAACI0163R New Delhi…

M/S. Instronics Limited, Gurgaon vs. ACIT, New Delhi

ITA 6336/DEL/2014[2003-04]Status: DisposedITAT Delhi16 Jan 2020AY 2003-04

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. Inder Pal Singh Bindra, CIT-DR
Section 153C

…1 ITA NO. 6336-6341 & 6553-6556/Del/2014 (M/s. Instronics Limited) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.-6336/Del/2014 (A.Y. 2003-04) ITA No.-6337/Del/2014 (A.Y. 2004-05) ITA No.-6338/Del/2014 (A.Y. 2005-06) ITA No.-6339/Del/2014 (A.Y. 2006-07) ITA No.-6340/Del/2014 (A.Y. 2007-08) ITA No.-6341/Del/2014 (A.Y. 2008-09) M/s. Instronics Limited Vs. ACIT Central Circle-21, F-345, Lado Sarai, Room No. 344, ARA Centre, New Delhi-110030 Jhandewalan Extension, PAN : AAACI0163R New Delhi…

Shri Swati Atit Agarwal, Mumbai vs. DCIT CC-5(2), Mumbai

In the result, the appeals are partly allowed for statistical purposes

ITA 2605/MUM/2018[2012-13]Status: DisposedITAT Mumbai28 Oct 2019AY 2012-13

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12 & Assessment Year: 2012-13

For Appellant: Mr. Rushabh Mehta, ARFor Respondent: Mr.Rajeev K. Gubgotra, DR
Section 132Section 132(4)Section 143(1)Section 143(2)Section 143(3)Section 148Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 Smt. Swati Atit Agarwal, DCIT-CC 5(2), Air India 6C, Agarwal House, ‘D’ Road, Vs. Building Room No. 1908, Churchgate, Mumbai-400020. 19th floor Nariman Point, Mumbai-400021. PAN No. ABRPJ9441J Appellant Respondent Assessee by : Mr. Rushabh Mehta, AR Revenue by : Mr.Rajeev K. Gubgotra, DR Date of Hearing : 01/08/2019 Date of pronouncement: 28/10/2019 ORDER PER N.K. PRADHAN, AM The captioned appeals filed by the…

Smt. Swati Atit Agarwal, Mumbai vs. Deputy Commissioner of Income Tax Central Circle-5(2), Mumbai

In the result, the appeals are partly allowed for statistical purposes

ITA 2604/MUM/2018[2011-12]Status: DisposedITAT Mumbai28 Oct 2019AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12 & Assessment Year: 2012-13

For Appellant: Mr. Rushabh Mehta, ARFor Respondent: Mr.Rajeev K. Gubgotra, DR
Section 132Section 132(4)Section 143(1)Section 143(2)Section 143(3)Section 148Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 Smt. Swati Atit Agarwal, DCIT-CC 5(2), Air India 6C, Agarwal House, ‘D’ Road, Vs. Building Room No. 1908, Churchgate, Mumbai-400020. 19th floor Nariman Point, Mumbai-400021. PAN No. ABRPJ9441J Appellant Respondent Assessee by : Mr. Rushabh Mehta, AR Revenue by : Mr.Rajeev K. Gubgotra, DR Date of Hearing : 01/08/2019 Date of pronouncement: 28/10/2019 ORDER PER N.K. PRADHAN, AM The captioned appeals filed by the…

Marudhara Marketing Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 30, New Delhi

ITA 890/DEL/2019[2014-15]Status: DisposedITAT Delhi21 Oct 2019AY 2014-15

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 132Section 143Section 153ASection 153CSection 68

…these circumstances, reassessment cannot be made and relied upon on the decisions in CIT vs. Index Securities (2018) 304 CTR 0067 (Del.) and CIT vs. Singhad Technical Education 397 ITR 344 (SC). He also relied upon the decisions in CIT vs. RRJ Securities 380 ITR 612 (Del.) and CIT vs. Swar Agency 397 ITR 400 (Del.). 7. As against this, ld. DR for the Revenue in order to repel the arguments addressed by the ld. AR for the assessee filed detailed submissions which are extracted for record and ready perusal as under :- “ As mentioned in para 5 of the assessment order, the assessee was asked to produce the d…

Jagjit Singh, Punjab vs. ACIT, New Delhi

ITA 1097/DEL/2015[2011-12]Status: DisposedITAT Delhi01 Oct 2019AY 2011-12

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Satish Aggarwal, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 142Section 143Section 153ASection 153CSection 68

…d to issue the notices u/s 153C for AYs 2008-09 to 2013-14 only that too subject to the unearthing of incriminating material having reflection on the income of the assessee.. Hon’ble jurisdictional High Court in case of CIT vs. RRJ Securities 12. Ltd. (2015) 380 ITR 612 (Delhi) held that : “In terms of proviso to section 153C of the Act, a reference to the date of the search under the second proviso to section 153A of the Act 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 AO having jurisdiction to assess the sai…

Jagjit Singh, Punjab vs. ACIT, New Delhi

ITA 1098/DEL/2015[2012-13]Status: DisposedITAT Delhi01 Oct 2019AY 2012-13

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Satish Aggarwal, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 142Section 143Section 153ASection 153CSection 68

…d to issue the notices u/s 153C for AYs 2008-09 to 2013-14 only that too subject to the unearthing of incriminating material having reflection on the income of the assessee.. Hon’ble jurisdictional High Court in case of CIT vs. RRJ Securities 12. Ltd. (2015) 380 ITR 612 (Delhi) held that : “In terms of proviso to section 153C of the Act, a reference to the date of the search under the second proviso to section 153A of the Act 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 AO having jurisdiction to assess the sai…

Jagjit Singh, Punjab vs. ACIT, New Delhi

ITA 1096/DEL/2015[2010-11]Status: DisposedITAT Delhi01 Oct 2019AY 2010-11

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Satish Aggarwal, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 142Section 143Section 153ASection 153CSection 68

…d to issue the notices u/s 153C for AYs 2008-09 to 2013-14 only that too subject to the unearthing of incriminating material having reflection on the income of the assessee.. Hon’ble jurisdictional High Court in case of CIT vs. RRJ Securities 12. Ltd. (2015) 380 ITR 612 (Delhi) held that : “In terms of proviso to section 153C of the Act, a reference to the date of the search under the second proviso to section 153A of the Act 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 AO having jurisdiction to assess the sai…

Jagjit Singh, Punjab vs. ACIT, New Delhi

ITA 1095/DEL/2015[2009-10]Status: DisposedITAT Delhi01 Oct 2019AY 2009-10

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Satish Aggarwal, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 142Section 143Section 153ASection 153CSection 68

…d to issue the notices u/s 153C for AYs 2008-09 to 2013-14 only that too subject to the unearthing of incriminating material having reflection on the income of the assessee.. Hon’ble jurisdictional High Court in case of CIT vs. RRJ Securities 12. Ltd. (2015) 380 ITR 612 (Delhi) held that : “In terms of proviso to section 153C of the Act, a reference to the date of the search under the second proviso to section 153A of the Act 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 AO having jurisdiction to assess the sai…

Mrs. Renu Sehgal, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result, the appeals of the assessee is allowed and that of the

ITA 708/JPR/2018[2012-13]Status: DisposedITAT Jaipur19 Aug 2019AY 2012-13

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 837/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 Cuke The Acit Smt. Renu Sehgal Vs. Central Circle-3 27, Onkar Nagar, Civil Lines Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 708 & 709 Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 & 2015-16 Cuke Mrs. Renu Sehgal The Dcit Vs. 227-278, Nemisagar Colony Central Circle-3, Vaishali Nagar, Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Varinder Mehta, Cit-Dr Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal, Ca Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/08/2019 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 19/08/2019 Vkns'K@ Order Per Vijay Pal Rao, Jm There Are Cross Appeals For The Assessment Year 2012-13 Directed Against The Order Dated 09-04-2013 Of The Ld. Cit(A)-4, Jaipur. The 2 Smt. Renu Sehgal Vs Dcit, Central Circle-3, Jaipur

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Varinder Mehta, CIT-DR fu/kZkfjrh dh vksj ls@
Section 143Section 143(3)Section 153Section 153ASection 51Section 68

…ead to computation of undisclosed income. The books of accounts, vouchers, bank accounts, summary of accounts maintained in regular course of business and duly disclosed cannot be considered as incriminating in nature. In the case of RRJ Securities Pvt. Ltd. (380 ITR 612), Hon'ble Delhi High Court held that data in hard disk found at the premises of a chartered accountant on basis of which accounts are prepared and return are filed cannot be considered as incriminating material so as to proceed in respect of a completed assessment. Following the judgment in case of RRJ Securities (supra) Delhi high court in case…

The Deputy Commissioner of Income Tax, Central Circle-2, Guntur vs. Alla Venkata Nagarjuna Reddy, Guntur

In the result, appeal of the revenue is dismissed and the cross objections filed by the assessee in ground No

ITA 530/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam14 Aug 2019AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.530/Viz/2018 (निर्धारण वर्ा/Assessment Year : 2014-15) Deputy Commissioner Of Vs. Sri Alla Venkata Nagarjuna Reddy Income Tax D.No.4-5-8/12 Central Circle-2 First Lane, Navabharath Nagar Guntur Ring Road Guntur [Pan : Ajcpa 7732L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.6/Viz/2019 (Arising Out Of I.T.A.No.530/Viz/2018) (निर्धारण वर्ा/Assessment Year : 2014-15) Sri Alla Venkata Nagarjuna Reddy Vs. Deputy Commissioner Of D.No.4-5-8/12 Income Tax First Lane, Navabharath Nagar Central Circle-2 Ring Road Guntur Guntur [Pan : Ajcpa 7732L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 20.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 14.08.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(2)Section 143(3)Section 153C

…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 (Delhi) also hold that in order to justify the assumption of jurisdiction under Section 153 C 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 ini…

DCIT, Faridabad vs. Sh. Vinod Kumar, New Delhi

In the result, the appeal of the Revenue is dismissed and Cross Objection of the assessee is allowed

ITA 2550/DEL/2015[2012-13]Status: DisposedITAT Delhi09 Aug 2019AY 2012-13

Bench: Shri Amit Shukla & Shri L. P. Sahu

For Appellant: Shri S.S. Rana, CIT-DRFor Respondent: Shri P.C. Yadav, Adv
Section 133ASection 142(1)Section 143(2)Section 153A(1)(a)Section 153B(1)Section 153B(1)(b)Section 153C

…provision of the Act is void ab initio as the same has been passed without following the mandatory provision of Section 153C. In support, he strongly relied upon the judgment of Hon’ble Jurisdictional High Court in the case CIT vs. RRJ Securities Ltd. (2016) 380 ITR 612 and Pr. CIT vs. Sarwar Agencies Pvt. Ltd., 340 ITR 400. He pointed out that the same principle has been followed by the co-ordinate Benches including group cases and relied upon the following three judgments. 6 I.T.A. No.2550/DEL/2015 & CO No.146/Del/2018 (i) M/s. Ambawatta Build well Pvt. Ltd., ITA No.2592/Del/2015, (ii) M/s. BNB Investment &…

Sajan Kumar Jain, Delhi vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5949/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Jul 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…rfered with by the AO while making the assessment under Section 153A only on the basis of some incriminating material unearthed during the course of search”. 12. Similar view was expressed by their Lordships in the case of CIT Vs. RRJ Securities Ltd. – [2016] 380 ITR 612 (Delhi). 13. In the case of Principal CIT, Delhi-2 Vs. Best Infrastructure (India) (P.) Ltd. – [2017] 397 ITR 82 (Delhi), their Lordships of Jurisdictional High Court reiterated the similar view in paragraph 33 of the order, which reads as under :- “33. At this stage, it requires to be noticed that the decision of this Court in Commissioner of I…