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.

How many judgments cite CIT v. St. Francis Clay Decor Tiles?

108 judgments on BharatTax cite CIT v. St. Francis Clay Decor Tiles (385 ITR 624), spanning 2017 to 2025.

Which sections of the Income Tax Act does CIT v. St. Francis Clay Decor Tiles come up under?

It is most often cited in judgments turning on Section 143(3), Section 153A, Section 132, Section 139, Section 147, Section 148.

CIT v. St. Francis Clay Decor Tiles (385 ITR 624)

ACIT Central Circle 2 (2), Chennai vs. M/S Jubilee Plot & Housing Private Limited, Chennai

In the result, all the appeals of the Revenue in 1445, 1446,

ITA 1449/CHNY/2018[2012-13]Status: DisposedITAT Chennai24 Dec 2018AY 2012-13

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Bharath,CIT,D.RFor Respondent: Mr.K.M.Mohandass,C.A

Section 143(3)Section 153A

…the provisions of the Act, in accordance with the legal mandate under section 153A of the l.T. Act, 1961. 2.3. The Id. CIT(A) erred in not following the decision of Hon’ble Kerala High Court in the case of CIT, Thrissur Vs St. Francis Clay Decor Tiles (2016) 385 ITR 624 and the decision of the Hon’ble Karnataka High court in ITA No. 38/2014 dated 25.07.2014 in the ITA Nos.1445 to 1452 /chny/2018 :- 4 -: case of M/s Canara Housing Development Company vs DCIT, Central Circle-1(1),Bangalore.” 5. The appeal of Revenue was originally posted for hearing on 11.12.2018. The same had been adjourned to 13.12.2018 at th…

ACIT Central Circle 2 (2), Chennai vs. M/S Jubilee Plot & Housing Private Limited, Chennai

In the result, all the appeals of the Revenue in 1445, 1446,

ITA 1448/CHNY/2018[2011-12]Status: DisposedITAT Chennai24 Dec 2018AY 2011-12

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Bharath,CIT,D.RFor Respondent: Mr.K.M.Mohandass,C.A

Section 143(3)Section 153A

…the provisions of the Act, in accordance with the legal mandate under section 153A of the l.T. Act, 1961. 2.3. The Id. CIT(A) erred in not following the decision of Hon’ble Kerala High Court in the case of CIT, Thrissur Vs St. Francis Clay Decor Tiles (2016) 385 ITR 624 and the decision of the Hon’ble Karnataka High court in ITA No. 38/2014 dated 25.07.2014 in the ITA Nos.1445 to 1452 /chny/2018 :- 4 -: case of M/s Canara Housing Development Company vs DCIT, Central Circle-1(1),Bangalore.” 5. The appeal of Revenue was originally posted for hearing on 11.12.2018. The same had been adjourned to 13.12.2018 at th…

ACIT Central Circle 2 (2), Chennai vs. M/S Jubilee Plot & Housing Private Limited, Chennai

In the result, all the appeals of the Revenue in 1445, 1446,

ITA 1447/CHNY/2018[2010-11]Status: DisposedITAT Chennai24 Dec 2018AY 2010-11

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Bharath,CIT,D.RFor Respondent: Mr.K.M.Mohandass,C.A

Section 143(3)Section 153A

…the provisions of the Act, in accordance with the legal mandate under section 153A of the l.T. Act, 1961. 2.3. The Id. CIT(A) erred in not following the decision of Hon’ble Kerala High Court in the case of CIT, Thrissur Vs St. Francis Clay Decor Tiles (2016) 385 ITR 624 and the decision of the Hon’ble Karnataka High court in ITA No. 38/2014 dated 25.07.2014 in the ITA Nos.1445 to 1452 /chny/2018 :- 4 -: case of M/s Canara Housing Development Company vs DCIT, Central Circle-1(1),Bangalore.” 5. The appeal of Revenue was originally posted for hearing on 11.12.2018. The same had been adjourned to 13.12.2018 at th…

ACIT Central Circle 2 (2), Chennai vs. M/S Jubilee Plot & Housing Private Limited, Chennai

In the result, all the appeals of the Revenue in 1445, 1446,

ITA 1446/CHNY/2018[2010-11]Status: DisposedITAT Chennai24 Dec 2018AY 2010-11

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Bharath,CIT,D.RFor Respondent: Mr.K.M.Mohandass,C.A

Section 143(3)Section 153A

…the provisions of the Act, in accordance with the legal mandate under section 153A of the l.T. Act, 1961. 2.3. The Id. CIT(A) erred in not following the decision of Hon’ble Kerala High Court in the case of CIT, Thrissur Vs St. Francis Clay Decor Tiles (2016) 385 ITR 624 and the decision of the Hon’ble Karnataka High court in ITA No. 38/2014 dated 25.07.2014 in the ITA Nos.1445 to 1452 /chny/2018 :- 4 -: case of M/s Canara Housing Development Company vs DCIT, Central Circle-1(1),Bangalore.” 5. The appeal of Revenue was originally posted for hearing on 11.12.2018. The same had been adjourned to 13.12.2018 at th…

ACIT Central Circle 2 (2), Chennai vs. M/S Jubilee Plot & Housing Private Limited, Chennai

In the result, all the appeals of the Revenue in 1445, 1446,

ITA 1445/CHNY/2018[2009-10]Status: DisposedITAT Chennai24 Dec 2018AY 2009-10

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Bharath,CIT,D.RFor Respondent: Mr.K.M.Mohandass,C.A

Section 143(3)Section 153A

…the provisions of the Act, in accordance with the legal mandate under section 153A of the l.T. Act, 1961. 2.3. The Id. CIT(A) erred in not following the decision of Hon’ble Kerala High Court in the case of CIT, Thrissur Vs St. Francis Clay Decor Tiles (2016) 385 ITR 624 and the decision of the Hon’ble Karnataka High court in ITA No. 38/2014 dated 25.07.2014 in the ITA Nos.1445 to 1452 /chny/2018 :- 4 -: case of M/s Canara Housing Development Company vs DCIT, Central Circle-1(1),Bangalore.” 5. The appeal of Revenue was originally posted for hearing on 11.12.2018. The same had been adjourned to 13.12.2018 at th…

ACIT Central Circle 1(4), Chennai vs. M.Kiran Kumar, Chennai

In the result, both the appeals of the revenue and both the cross-objections of the assessee are dismissed

ITA 1055/CHNY/2018[2009-10]Status: DisposedITAT Chennai19 Dec 2018AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.1055 & 1054/Chny/2018 "नधा"रण वष" /Assessment Years : 2009-10 & 2011-12 & C.O. Nos.89 & 90/Chny/2018 (In I.T.A. Nos.1054 & 1055/Chny/2018) The Assistant Commissioner Of Shri M. Kiran Kumar, Income Tax, V. No.123, Usman Road, Central Circle – 1(4), T. Nagar, Chennai - 600 017. Chennai - 600 034. Pan : Achpm 2247 E (अपीलाथ"/Appellant) (Respondent & Cross Objector)

For Appellant: Shri S. Bharath, CITFor Respondent: Sh. T. Banusekar, CA

Section 153A

…. Banusekar, the Ld. representative for the assessee. Admittedly, there was no material found during the course of search operation. The Revenue filed the appeals on the basis of judgment of Kerala High Court in CIT v. M/s St. Francis Clay Décor Tiles (2016) 385 ITR 624. The assessee has now produced a copy of judgment of Apex Court in Principal CIT v. Meeta Gutgutia (2018) 96 taxmann.com 468. The Special Leave Petition arose out of the judgment of Delhi High Court which has taken a contrary view as that of Kerala High Court. Now, admittedly, there are two High Court judgments, one is in favour of Revenue an…

ACIT Central Circle 1(4), Chennai vs. M.Kiran Kumar, Chennai

In the result, both the appeals of the revenue and both the cross-objections of the assessee are dismissed

ITA 1054/CHNY/2018[2011-12]Status: DisposedITAT Chennai19 Dec 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.1055 & 1054/Chny/2018 "नधा"रण वष" /Assessment Years : 2009-10 & 2011-12 & C.O. Nos.89 & 90/Chny/2018 (In I.T.A. Nos.1054 & 1055/Chny/2018) The Assistant Commissioner Of Shri M. Kiran Kumar, Income Tax, V. No.123, Usman Road, Central Circle – 1(4), T. Nagar, Chennai - 600 017. Chennai - 600 034. Pan : Achpm 2247 E (अपीलाथ"/Appellant) (Respondent & Cross Objector)

For Appellant: Shri S. Bharath, CITFor Respondent: Sh. T. Banusekar, CA

Section 153A

…. Banusekar, the Ld. representative for the assessee. Admittedly, there was no material found during the course of search operation. The Revenue filed the appeals on the basis of judgment of Kerala High Court in CIT v. M/s St. Francis Clay Décor Tiles (2016) 385 ITR 624. The assessee has now produced a copy of judgment of Apex Court in Principal CIT v. Meeta Gutgutia (2018) 96 taxmann.com 468. The Special Leave Petition arose out of the judgment of Delhi High Court which has taken a contrary view as that of Kerala High Court. Now, admittedly, there are two High Court judgments, one is in favour of Revenue an…

ACIT Central Circle 3(3), Chennai vs. Mailam Subramaniya Swamy Educational Trust, Villupuram

In the result, the Revenue’s appeals are dismissed

ITA 2088/CHNY/2018[2012-13]Status: DisposedITAT Chennai06 Dec 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2085, 2086, 2087 & 2088/Chny/2018 "नधा"रण वष"/ Assessment Years: 2009-10, 2010-11, 2011-12 & 2012-13

For Appellant: NoneFor Respondent: Shri. Sailendra Mamidi, CIT

Section 143(3)Section 153A

…Global Logistics Ltd. is being contested by the revenue and is pending before the Hon’ble Supreme Court. 3.3 The Ld. CIT(A) erred in not following the ratio of the decision of the Hon’ble Kerala High Court in the cases of CIT Vs. St. Francis Clay Decor Tiles (385 ITR 624)(2016), CIT Vs. Promy Kuriakose (386 ITR 597) as well as EN. Gopakumar Vs. CIT, Central(2016)[75 taxmann.com 215(390 ITR 131), wherein The Hon’ble High Court has held that it is not necessary that the search on which an assessment was founded, should have necessarily yielded any incriminating material against the assessee or a person to whom noti…

ACIT Central Circle 3(3), Chennai vs. Mailam Subramaniya Swamy Educational Trust, Villupuram

In the result, the Revenue’s appeals are dismissed

ITA 2087/CHNY/2018[2011-12]Status: DisposedITAT Chennai06 Dec 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2085, 2086, 2087 & 2088/Chny/2018 "नधा"रण वष"/ Assessment Years: 2009-10, 2010-11, 2011-12 & 2012-13

For Appellant: NoneFor Respondent: Shri. Sailendra Mamidi, CIT

Section 143(3)Section 153A

…Global Logistics Ltd. is being contested by the revenue and is pending before the Hon’ble Supreme Court. 3.3 The Ld. CIT(A) erred in not following the ratio of the decision of the Hon’ble Kerala High Court in the cases of CIT Vs. St. Francis Clay Decor Tiles (385 ITR 624)(2016), CIT Vs. Promy Kuriakose (386 ITR 597) as well as EN. Gopakumar Vs. CIT, Central(2016)[75 taxmann.com 215(390 ITR 131), wherein The Hon’ble High Court has held that it is not necessary that the search on which an assessment was founded, should have necessarily yielded any incriminating material against the assessee or a person to whom noti…

ACIT Central Circle 3(3), Chennai vs. Mailam Subramaniya Swamy Educational Trust, Villupuram

In the result, the Revenue’s appeals are dismissed

ITA 2086/CHNY/2018[2010-11]Status: DisposedITAT Chennai06 Dec 2018AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2085, 2086, 2087 & 2088/Chny/2018 "नधा"रण वष"/ Assessment Years: 2009-10, 2010-11, 2011-12 & 2012-13

For Appellant: NoneFor Respondent: Shri. Sailendra Mamidi, CIT

Section 143(3)Section 153A

…Global Logistics Ltd. is being contested by the revenue and is pending before the Hon’ble Supreme Court. 3.3 The Ld. CIT(A) erred in not following the ratio of the decision of the Hon’ble Kerala High Court in the cases of CIT Vs. St. Francis Clay Decor Tiles (385 ITR 624)(2016), CIT Vs. Promy Kuriakose (386 ITR 597) as well as EN. Gopakumar Vs. CIT, Central(2016)[75 taxmann.com 215(390 ITR 131), wherein The Hon’ble High Court has held that it is not necessary that the search on which an assessment was founded, should have necessarily yielded any incriminating material against the assessee or a person to whom noti…

ACIT Central Circle 3(3), Chennai vs. Mailam Subramaniya Swamy Educational Trust, Villupuram

In the result, the Revenue’s appeals are dismissed

ITA 2085/CHNY/2018[2009-10]Status: DisposedITAT Chennai06 Dec 2018AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2085, 2086, 2087 & 2088/Chny/2018 "नधा"रण वष"/ Assessment Years: 2009-10, 2010-11, 2011-12 & 2012-13

For Appellant: NoneFor Respondent: Shri. Sailendra Mamidi, CIT

Section 143(3)Section 153A

…Global Logistics Ltd. is being contested by the revenue and is pending before the Hon’ble Supreme Court. 3.3 The Ld. CIT(A) erred in not following the ratio of the decision of the Hon’ble Kerala High Court in the cases of CIT Vs. St. Francis Clay Decor Tiles (385 ITR 624)(2016), CIT Vs. Promy Kuriakose (386 ITR 597) as well as EN. Gopakumar Vs. CIT, Central(2016)[75 taxmann.com 215(390 ITR 131), wherein The Hon’ble High Court has held that it is not necessary that the search on which an assessment was founded, should have necessarily yielded any incriminating material against the assessee or a person to whom noti…