CIT v. St. Francis Clay Decor Tiles

385 ITR 624High Court2016#1016 most cited

What is CIT v. St. Francis Clay Decor Tiles authority for?

A statement recorded under Section 132(4) during a search operation constitutes incriminating material and valuable evidence to dislodge earlier findings and make an assessment under Section 153A. Any material unearthed during search operations is also considered valuable evidence for invoking Section 153A.

108

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. St. Francis Clay Decor Tiles · Section 132(4) · Section 153A · incriminating material · search and seizure assessment · statement during search · undisclosed income · valuable evidence

Sections most often in play

Section 143(3)Section 153ASection 132Section 139Section 147Section 148Section 149Section 36(1)(va)

Issues it is cited on

section 132(1)section 132(4)section 153cincriminating materialundisclosed incomesection 153section 153asection 139section 132section 142assistant commissionersalary

Judgments citing CIT v. St. Francis Clay Decor Tiles

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

ITA 815/JPR/2025[2019-20]Status: DisposedITAT Jaipur23 Jul 2025AY 2019-20
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…lso constitute incriminating material to dislodge any earlier finding for the purpose of making an assessment u/s 153A Commissioner of Income-tax, Thichur v. ST. Francis Clay Decor Tiles [2016] 70 taxmann.com 234 (Kerala)/[2016] 240 Taxman 168 (Kerala)/[2016] 385 ITR 624 (Kerala)/[2016] 287 CTR 187 (Kerala) [22-03-2016] "18. On going through Section 132 of the Income Tax Act, what we find is that if the authority specified therein has reason to believe that any person to whom a summons under sub-section (1) of section 37 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section (1) of section 131 of t…

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…lso constitute incriminating material to dislodge any earlier finding for the purpose of making an assessment u/s 153A Commissioner of Income-tax, Thichur v. ST. Francis Clay Decor Tiles [2016] 70 taxmann.com 234 (Kerala)/[2016] 240 Taxman 168 (Kerala)/[2016] 385 ITR 624 (Kerala)/[2016] 287 CTR 187 (Kerala) [22-03-2016] "18. On going through Section 132 of the Income Tax Act, what we find is that if the authority specified therein has reason to believe that any person to whom a summons under sub-section (1) of section 37 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section (1) of section 131 of t…

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1, JAIPUR

ITA 809/JPR/2025[2013-14]Status: DisposedITAT Jaipur23 Jul 2025AY 2013-14
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…nstitute incriminating\nmaterial to dislodge any earlier finding for the purpose of making an assessment\nu/s 153A\n\nCommissioner of Income-tax, Thichur v. ST. Francis Clay Decor Tiles [2016] 70\ntaxmann.com 234 (Kerala)/[2016] 240 Taxman 168 (Kerala)/[1616] 385 ITR 624\n(Kerala)/[2016] 287 CTR 187 (Kerala) [22-03-2016]\n\n\"18. On going through Section 132 of the Income Tax Act, what we find is that if\nthe authority specified therein has reason to believe that any person to whom a\nsummons under sub-section (1) of section 37 of the Indian Income-tax Act, 1922\n(11 of 1922), or under sub-section (1) of section…

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRLE, KOTA, KOTA

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

ITA 1277/JPR/2024[2015-16]Status: DisposedITAT Jaipur11 Apr 2025AY 2015-16
For Appellant: Shri Rajendra SisodiaFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 132Section 132(1)Section 132(4)Section 139Section 143(3)Section 153ASection 250

…portant piece of evidence and it is an incriminating material. The Kerala High Court on this issue held in the case of Commissioner of Income-tax, Thichur Vs St. Francis Clay Décor Tiles [2016] 70 taxmann.com 234 (Kerala)/[2016] 240 Taxman 168 (Kerala)/[2016] 385 ITR 624 (Kerala)/[2016] 287 CTR 187 (Kerala) (22-03-2016] as under- "Neither under section 132 or under section 153A, is the phraseology "incriminating used by the Parliament Therefore, any material which was unearthed during search operations or any statement made during the course of search by the assessee is a valuable piece of evidence in order to i…

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

ITA 1276/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Apr 2025AY 2014-15
For Appellant: Shri Rajendra SisodiaFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 132Section 132(1)Section 132(4)Section 139Section 143(3)Section 153ASection 250

…t piece of evidence and it \nis an incriminating material. The Kerala High Court on this issue held in the case of \nCommissioner of Income-tax, Thichur Vs St. Francis Clay Décor Tiles [2016] 70 \ntaxmann.com 234 (Kerala)/[2016] 240 Taxman 168 (Kerala)/[2016] 385 ITR 624 \n(Kerala)/[2016] 287 CTR 187 (Kerala) (22-03-2016] as under-\n\"Neither under section 132 or under section 153A, is the phraseology \n\"incriminating used by the Parliament Therefore, any material which was unearthed \nduring search operations or any statement made during the course of search by \nthe assessee is a valuable piece of evidence in…

RAJ KUMAR GOLECHA,PALI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR, AAYKAR BHAWAN, JODHPUR

Appeal of the assessee is allowed

ITA 515/JODH/2023[2014-15]Status: DisposedITAT Jodhpur10 Mar 2025AY 2014-15
Section 10(38)Section 132Section 132(4)Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250

…action under section 132 of the Act and accordingly the same were deleted. In further appeal preferred by the Revenue before the ITAT, the findings of the CIT (A) were confirmed. d. CIT v. St. Francis Clay Décor Tiles [2016] 70 taxmann.com 234/240 taxman 168/385 ITR 624 (Ker.) e. CIT vs. Smt. Dayawanti Dupta [2016] 75 taxmann.com 308/[2017] 245 Taxman 293/[2016] 390 ITR 496 (Delhi) f. CIT v. Meeta Gutgutia [2017] 82 taxmann.com 287/248 taxman 384/395 ITR 526 (Delhi) g. Pr. CIT v. Best Infrastructure (India)(P.) Ltd. [2017] 84 taxmann.com 287/397 ITR 82 (Delhi) Jai Steel (India) v. Asstt. CIT [2013] 36 taxmann.co…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. SH. NAVAL KISHORE, KOTA

In the result appeal filed by the assessee stands allowed and that of the revenue stands dismissed

ITA 456/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Sept 2024AY 2015-16
Section 139Section 143Section 153A

…portant piece of evidence and it is an incriminating material. The Kerala High Court on this issue held in the case of Commissioner of Income-tax, Thichur Vs St. Francis Clay Decor Tiles [2016] 70 taxmann.com 234 (Kerala)/[2016] 240 Taxman 168 (Kerala)/[2016] 385 ITR 624 (Kerala)/[2016] 287 CTR 187 (Kerala) (22-03-2016) as under- "Neither under section 132 or under section 153A, is the phraseology "incriminating" used by the Parliament Therefore, any material which was unearthed during search operations or any statement made during the course of search by the assessee is a valuable piece of evidence in order to…

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

Appeal is dismissed

ITA 626/JPR/2023[2016-17]Status: DisposedITAT Jaipur18 Jul 2024AY 2016-17
For Appellant: Shri Mahesh Jain, CA (Th. V.C)For Respondent: Shri Bhanwar Singh Ratnu, (CIT-DR)
Section 132(1)Section 132(4)Section 142(1)Section 143(2)Section 143(3)

…thed during search which cannot be seized and/or material which has not been seized, can also be the basis of addition Commissioner of Income-tax, Thichur v. ST. Francis Clay Decor Tiles [2016] 70 taxmann.com 234 (Kerala)/[2016] 240 Taxman 168 (Kerala)/[2016] 385 ITR 624 [Kerala)/[2016] 287 CTR 187 (Kerala)[22-03-2016] "18. On going through Section 132 of the Income Tax Act, what we find is that if the authority specified therein has reason to believe that any person to whom a summons under sub-section (1) of section 37 of the Indian Income-tax Act, 1922 (11 of 192 under sub-section (1) of section 131 of the 1961…

SMT. A. THIRUPURASUNDARI,,CHENNAI vs. DCIR, CC - 3 (1),, CHENNAI

In the result, the appeals filed by the assessee in ITA

ITA 3387/CHNY/2019[2012-13]Status: DisposedITAT Chennai14 Jun 2023AY 2012-13

Bench: Shri Mahavir Singhand Shri Manjunatha.G

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri DS. Senthil Kumaran, CIT
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…32 of the Act, which was also relied on by the ld.counsel for the assessee recorded on 21.07.2010 and subsequently on 21.06.2011. Apart from this, the ld.CIT-DR relied on the judgment of Hon’ble Kerala High Court in the case of CIT vs. Dr.P. Sasikumar, [2016] 387 ITR 8 and particularly drew our attention to the judgment of the Hon’ble Kerala High Court in ITA 169/15 in the case of CIT vs. M/s. ST.Francis Clay Décor Tiles, wherein para 18 last lines and referred to the following “Therefore, any material which was unearthed during search operations or any statement made during the course of search by the assessee i…

SMT. A. THIRUPURASUNDARI,,CHENNAI vs. DCIR, CC - 3 (1),, CHENNAI

In the result, the appeals filed by the assessee in ITA

ITA 3386/CHNY/2019[2011-12]Status: DisposedITAT Chennai14 Jun 2023AY 2011-12

Bench: Shri Mahavir Singhand Shri Manjunatha.G

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri DS. Senthil Kumaran, CIT
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…32 of the Act, which was also relied on by the ld.counsel for the assessee recorded on 21.07.2010 and subsequently on 21.06.2011. Apart from this, the ld.CIT-DR relied on the judgment of Hon’ble Kerala High Court in the case of CIT vs. Dr.P. Sasikumar, [2016] 387 ITR 8 and particularly drew our attention to the judgment of the Hon’ble Kerala High Court in ITA 169/15 in the case of CIT vs. M/s. ST.Francis Clay Décor Tiles, wherein para 18 last lines and referred to the following “Therefore, any material which was unearthed during search operations or any statement made during the course of search by the assessee i…

SMT. A. THIRUPURASUNDARI,,CHENNAI vs. DCIR, CC - 3 (1),, CHENNAI

In the result, the appeals filed by the assessee in ITA

ITA 3385/CHNY/2019[2010-11]Status: DisposedITAT Chennai14 Jun 2023AY 2010-11

Bench: Shri Mahavir Singhand Shri Manjunatha.G

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri DS. Senthil Kumaran, CIT
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…32 of the Act, which was also relied on by the ld.counsel for the assessee recorded on 21.07.2010 and subsequently on 21.06.2011. Apart from this, the ld.CIT-DR relied on the judgment of Hon’ble Kerala High Court in the case of CIT vs. Dr.P. Sasikumar, [2016] 387 ITR 8 and particularly drew our attention to the judgment of the Hon’ble Kerala High Court in ITA 169/15 in the case of CIT vs. M/s. ST.Francis Clay Décor Tiles, wherein para 18 last lines and referred to the following “Therefore, any material which was unearthed during search operations or any statement made during the course of search by the assessee i…

SMT. A. THIRUPURASUNDARI,,CHENNAI vs. DCIR, CC - 3 (1),, CHENNAI

In the result, the appeals filed by the assessee in ITA

ITA 3384/CHNY/2019[2008-09]Status: DisposedITAT Chennai14 Jun 2023AY 2008-09

Bench: Shri Mahavir Singhand Shri Manjunatha.G

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri DS. Senthil Kumaran, CIT
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…32 of the Act, which was also relied on by the ld.counsel for the assessee recorded on 21.07.2010 and subsequently on 21.06.2011. Apart from this, the ld.CIT-DR relied on the judgment of Hon’ble Kerala High Court in the case of CIT vs. Dr.P. Sasikumar, [2016] 387 ITR 8 and particularly drew our attention to the judgment of the Hon’ble Kerala High Court in ITA 169/15 in the case of CIT vs. M/s. ST.Francis Clay Décor Tiles, wherein para 18 last lines and referred to the following “Therefore, any material which was unearthed during search operations or any statement made during the course of search by the assessee i…

ACIT, CENTRAL CIRCLE-1, PATNA vs. SONAMOTI AGROTECH PVT LTD, PATNA

ITA 110/PAT/2019[2012-13]Status: DisposedITAT Patna23 Feb 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 132Section 143(2)Section 153ASection 68

…ch are not discovered during the search to frame the assessment under section 153A. The ld. 1st Appellate Authority in this connection put reliance upon the decision of the Hon’ble Kerala High Court rendered in the case of Francis Clay Decor Tiles reported in 385 ITR 624 as well as Canara Housing of Hon’ble Karnataka High Court. He also relied upon the judgment of the Hon’ble Kerala High Court in the case of E.N. Gopakumar –vs.- CIT reported in 390 ITR 131. 6. Ld. Counsel for the assessee while impugned the order of the ld. CIT(Appeals) on this fold submitted that the assessee is not disputing about the search ca…

LUXORA INFRASTRUCTURE PVT. LTD,MUMBAI vs. DCIT CENTRAL CIRCLE 2 (1), MUMBAI

In the result, the appeal is allowed in the terms indicated above

ITA 1292/MUM/2019[2009-10]Status: DisposedITAT Mumbai21 Oct 2022AY 2009-10

Bench: Us Is A Company Engaged In The Business Of, Inter Alia, The Construction & Development Of Integrated Townships. The Assessment Under Section 143(3) Was Completed On 12Th December 2011 At A Total Income Of Rs 42,18,260. However, As A Result Of Search Operations Having Been Carried Out By The Income Tax Department On The Assessee & Its Associated Persons & Group Enterprises, The Assessee Was Called Upon To File A Fresh Return Under Section 153A, Which Was

Section 143(3)Section 153ASection 68

…made by virtue of the provisions under Section 153A; of such matters as available in the returns filed, which stands concluded by sheer efflux of time?” The court relying upon two of its earlier decisions reported in CIT v. St. Francis Clay Decor Tiles [2016]385 ITR 624(Ker)] and CIT v. Dr P Sasikumar[2016(387)ITR 8(Ker)]held that the question is no longer res integra. After reproducing the relevant extract from St. Francis Clay Décor, the Kerala High Court held that “10. Hence, when a notice under Section 153A is issued, it enables the department to carry out re-assessment or assessment with respect to the six…

ACIT, COIMBATORE vs. RASI ASSETS CORPORATION, COIMBATORE

In the result, the ground raised in assessee’s cross-objection stand allowed

ITA 154/CHNY/2017[2007-08]Status: DisposedITAT Chennai19 Aug 2022AY 2007-08

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri B. Ramakrishnan (F.C.A)-Ld. ARFor Respondent: Shri Guru Bashyam (CIT)-Ld. DR
Section 119Section 143(3)Section 14ASection 153ASection 2(47)(v)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.154/Chny/2017 (िनधाCरण वषC / Assessment Year: 2007-08) & 2.आयकर अपील सं./ ITA No.153/Chny/2017 (िनधाCरण वषC / Assessment Year: 2013-14) ACIT M/s. Rasi Assets Corporation बनाम/ Central Circle-2, No.174, Sathyamurthy Road Vs. Coimbatore. Ram Nagar, Coimbatore – 641 009. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAIFR-3679-L (अपी…

ACIT, COIMBATORE vs. RASI ASSETS CORPORATION, COIMBATORE

In the result, the ground raised in assessee’s cross-objection stand allowed

ITA 153/CHNY/2017[2013-14]Status: DisposedITAT Chennai19 Aug 2022AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri B. Ramakrishnan (F.C.A)-Ld. ARFor Respondent: Shri Guru Bashyam (CIT)-Ld. DR
Section 119Section 143(3)Section 14ASection 153ASection 2(47)(v)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.154/Chny/2017 (िनधाCरण वषC / Assessment Year: 2007-08) & 2.आयकर अपील सं./ ITA No.153/Chny/2017 (िनधाCरण वषC / Assessment Year: 2013-14) ACIT M/s. Rasi Assets Corporation बनाम/ Central Circle-2, No.174, Sathyamurthy Road Vs. Coimbatore. Ram Nagar, Coimbatore – 641 009. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAIFR-3679-L (अपी…

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 2(3), BANGALURU vs. SHRI T.H SURESH BABU, BELLARY

In the result, the appeal by the revenue is dismissed

ITA 1890/BANG/2018[2010-11]Status: DisposedITAT Bangalore06 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), BengaluruFor Respondent: Shri Sivaprasad Reddy, ITP
Section 133A(5)Section 139(1)Section 143(2)Section 153Section 153ASection 153A(1)Section 153CSection 153C(1)

…ed by the Assessing Officer, who conducted the search before transferring materials or articles or things found belonging to another assessee.” [Para 5] 9. Reliance was placed on the decision in the case of CIT, Thrissur v. St. Francis Clay Décor Tiles (2016) 385 ITR 624 (Kerala) it was observed that neither under section 132 or under section 153A, phraseology 'incriminating' is used by Parliament, therefore, any material unearthed during search operations or any statement made during course of search by assessee is a valuable piece of evidence in order to invoke section 153A. 10. Thus the ld. DR submitted that…

ACIT CENTRAL CIRCLE 2 (1) INVESTIGATION WING, CHENNAI vs. M/S G TECH STONE LTD, CHENNAI

The appeal stand allowed for statistical purposes

ITA 583/CHNY/2018[2010-11]Status: DisposedITAT Chennai05 Apr 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…IT, Central Circle-l(l),Bangalore and the decision of the Hon'ble Delhi High court in 352 ITA 493Delhi in the case of M/s CIT Vs Anil Kumar Bhatia and the decision of Hon'ble Kerala High Court in the case of CIT, Thrissur Vs St. Francis Clay Decor Tiles(2016) 385 ITR 624 5.1. The Id. CIT(A) ought to have taken cognizance of the decision of the Hon'ble ITAT 'D' Bench, Chennai, in the case of M/s. K.I. (International) Ltd., wherein, the Id. CIT (A)- 18 in his order dated 09-01-2017 for the assessment years 2007-08 and 2008-09 allowed the appeal of the assessee by observing that no incriminating materials were found…

ACIT CENTRAL CIRCLE 2 (1) INVESTIGATION WING, CHENNAI vs. M/S G TECH STONE LTD, CHENNAI

The appeal stand allowed for statistical purposes

ITA 582/CHNY/2018[2009-10]Status: DisposedITAT Chennai05 Apr 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…IT, Central Circle-l(l),Bangalore and the decision of the Hon'ble Delhi High court in 352 ITA 493Delhi in the case of M/s CIT Vs Anil Kumar Bhatia and the decision of Hon'ble Kerala High Court in the case of CIT, Thrissur Vs St. Francis Clay Decor Tiles(2016) 385 ITR 624 5.1. The Id. CIT(A) ought to have taken cognizance of the decision of the Hon'ble ITAT 'D' Bench, Chennai, in the case of M/s. K.I. (International) Ltd., wherein, the Id. CIT (A)- 18 in his order dated 09-01-2017 for the assessment years 2007-08 and 2008-09 allowed the appeal of the assessee by observing that no incriminating materials were found…

ACIT CENTRAL CIRCLE 2 (1) INVESTIGATION WING, CHENNAI vs. M/S G TECH STONE LTD, CHENNAI

The appeal stand allowed for statistical purposes

ITA 581/CHNY/2018[2008-09]Status: DisposedITAT Chennai05 Apr 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…IT, Central Circle-l(l),Bangalore and the decision of the Hon'ble Delhi High court in 352 ITA 493Delhi in the case of M/s CIT Vs Anil Kumar Bhatia and the decision of Hon'ble Kerala High Court in the case of CIT, Thrissur Vs St. Francis Clay Decor Tiles(2016) 385 ITR 624 5.1. The Id. CIT(A) ought to have taken cognizance of the decision of the Hon'ble ITAT 'D' Bench, Chennai, in the case of M/s. K.I. (International) Ltd., wherein, the Id. CIT (A)- 18 in his order dated 09-01-2017 for the assessment years 2007-08 and 2008-09 allowed the appeal of the assessee by observing that no incriminating materials were found…

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