CIT v. St. Francis Clay Decor Tiles

385 ITR 624High Court2016#1002 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 366,005 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)
Read the full judgment

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

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4635/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

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

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…High Court held that Assessing Officer has power to reassess returns of assessee not only for undisclosed income found during search operation but also with regard to material available at time of original assessment. iii. CIT Vs St. Francis Clay Decor Tiles (385 ITR 624), where Hon'ble Delhi Kerala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during search. iv. Smt Dayawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/[2017] 245 Taxman 293 (Delhi)/[2017] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi); where Hon'ble Delhi High Court held that W…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4634/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Jul 2018AY 2010-11

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

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…High Court held that Assessing Officer has power to reassess returns of assessee not only for undisclosed income found during search operation but also with regard to material available at time of original assessment. iii. CIT Vs St. Francis Clay Decor Tiles (385 ITR 624), where Hon'ble Delhi Kerala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during search. iv. Smt Dayawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/[2017] 245 Taxman 293 (Delhi)/[2017] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi); where Hon'ble Delhi High Court held that W…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4633/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Jul 2018AY 2009-10

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

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…High Court held that Assessing Officer has power to reassess returns of assessee not only for undisclosed income found during search operation but also with regard to material available at time of original assessment. iii. CIT Vs St. Francis Clay Decor Tiles (385 ITR 624), where Hon'ble Delhi Kerala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during search. iv. Smt Dayawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/[2017] 245 Taxman 293 (Delhi)/[2017] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi); where Hon'ble Delhi High Court held that W…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4632/DEL/2014[2008-09]Status: DisposedITAT Delhi31 Jul 2018AY 2008-09

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

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…High Court held that Assessing Officer has power to reassess returns of assessee not only for undisclosed income found during search operation but also with regard to material available at time of original assessment. iii. CIT Vs St. Francis Clay Decor Tiles (385 ITR 624), where Hon'ble Delhi Kerala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during search. iv. Smt Dayawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/[2017] 245 Taxman 293 (Delhi)/[2017] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi); where Hon'ble Delhi High Court held that W…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4631/DEL/2014[2007-08]Status: DisposedITAT Delhi31 Jul 2018AY 2007-08

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

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…High Court held that Assessing Officer has power to reassess returns of assessee not only for undisclosed income found during search operation but also with regard to material available at time of original assessment. iii. CIT Vs St. Francis Clay Decor Tiles (385 ITR 624), where Hon'ble Delhi Kerala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during search. iv. Smt Dayawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/[2017] 245 Taxman 293 (Delhi)/[2017] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi); where Hon'ble Delhi High Court held that W…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4630/DEL/2014[2006-07]Status: DisposedITAT Delhi31 Jul 2018AY 2006-07

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

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…High Court held that Assessing Officer has power to reassess returns of assessee not only for undisclosed income found during search operation but also with regard to material available at time of original assessment. iii. CIT Vs St. Francis Clay Decor Tiles (385 ITR 624), where Hon'ble Delhi Kerala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during search. iv. Smt Dayawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/[2017] 245 Taxman 293 (Delhi)/[2017] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi); where Hon'ble Delhi High Court held that W…

M/S. Meroform (India) Pvt. Ltd., Uttar Pradesh vs. DCIT, New Delhi

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4494/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

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

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…High Court held that Assessing Officer has power to reassess returns of assessee not only for undisclosed income found during search operation but also with regard to material available at time of original assessment. iii. CIT Vs St. Francis Clay Decor Tiles (385 ITR 624), where Hon'ble Delhi Kerala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during search. iv. Smt Dayawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/[2017] 245 Taxman 293 (Delhi)/[2017] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi); where Hon'ble Delhi High Court held that W…

DCIT, New Delhi vs. M/S. Suncity Projects Pvt. Ltd., New Delhi

ITA 5740/DEL/2013[2003-04]Status: DisposedITAT Delhi12 Jul 2018AY 2003-04

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 143(1)Section 143(3)Section 147Section 153ASection 68

…fter a gap of about two and a half months. The reliance was placed on the following case laws: " Carpenters Classics (Exim) (P) Ltd. Vs DCIT 108 ITD 142 (ITAT Bang) " E.N. Gopakumar Vs CIT (2016) 75 Taxmann.com 215 (Ker.) " CIT Vs St. Francis Clay Décor Tiles 385 ITR 624 (Del.) " Smt. Dayawanti Vs CIT 75 Taxmann.com 308 (Del.) " Filatex India Ltd. Vs CIT 49 Taxmann.com 465 (Del.) " CIT Vs Nipun Builders & Developers (P) Ltd. 350 ITR 407 (Del.) " CIT Vs Nova Promoters & Finlease (P) Ltd. 342 ITR 169 (Del.) " CIT Vs Ultra Modern Exports (P.) Ltd. 40 Taxmann.com 458 (Del.) " CIT Vs Frostair (P.) Ltd. 26 Taxmann.com…

Asst CIT Cen Cir 2(4), Mumbai vs. Ajit Chimanlal Shah, Mumbai

In the result, appeal of the Revenue for Assessment Year 2004-05 is dismissed as above

ITA 1333/MUM/2016[2008-09]Status: DisposedITAT Mumbai29 Jun 2018AY 2008-09

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: None
Section 143(3)Section 153ASection 153A(1)Section 80D

…in the impugned order of CIT(A). 9. At the time of hearing, the ld. CIT-DR appearing for the Revenue also submitted that there was a contrary view adopted by the Hon'ble High Court of Kerala in the following cases :- i) CIT vs ST. Francis Clay Decor Tiles, 385 ITR 624 (Kerala); ii) CIT vs Dr. P. Sasikumar, 387 ITR 8 (Kerala); iii) E.N. Gopakumar vs CIT, 390 ITR 131 (Kerala) 7 Ajit Chimanlal Shah ITA Nos. 1329 to 1333/Mum/2016 Nevertheless, in view of the binding judgment of the Hon'ble Bombay High Court in the case of Continental Warehousing Corporation (Nhava Sheva Ltd) (supra), the decisions relied upon by…

Asst CIT Cen Cir 2(4), Mumbai vs. Ajit Chimanlal Shah, Mumbai

In the result, appeal of the Revenue for Assessment Year 2004-05 is dismissed as above

ITA 1332/MUM/2016[2007-08]Status: DisposedITAT Mumbai29 Jun 2018AY 2007-08

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: None
Section 143(3)Section 153ASection 153A(1)Section 80D

…in the impugned order of CIT(A). 9. At the time of hearing, the ld. CIT-DR appearing for the Revenue also submitted that there was a contrary view adopted by the Hon'ble High Court of Kerala in the following cases :- i) CIT vs ST. Francis Clay Decor Tiles, 385 ITR 624 (Kerala); ii) CIT vs Dr. P. Sasikumar, 387 ITR 8 (Kerala); iii) E.N. Gopakumar vs CIT, 390 ITR 131 (Kerala) 7 Ajit Chimanlal Shah ITA Nos. 1329 to 1333/Mum/2016 Nevertheless, in view of the binding judgment of the Hon'ble Bombay High Court in the case of Continental Warehousing Corporation (Nhava Sheva Ltd) (supra), the decisions relied upon by…

Asst CIT Cen Cir 2(4), Mumbai vs. Ajit Chimanlal Shah, Mumbai

In the result, appeal of the Revenue for Assessment Year 2004-05 is dismissed as above

ITA 1331/MUM/2016[2004-05]Status: DisposedITAT Mumbai29 Jun 2018AY 2004-05

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: None
Section 143(3)Section 153ASection 153A(1)Section 80D

…in the impugned order of CIT(A). 9. At the time of hearing, the ld. CIT-DR appearing for the Revenue also submitted that there was a contrary view adopted by the Hon'ble High Court of Kerala in the following cases :- i) CIT vs ST. Francis Clay Decor Tiles, 385 ITR 624 (Kerala); ii) CIT vs Dr. P. Sasikumar, 387 ITR 8 (Kerala); iii) E.N. Gopakumar vs CIT, 390 ITR 131 (Kerala) 7 Ajit Chimanlal Shah ITA Nos. 1329 to 1333/Mum/2016 Nevertheless, in view of the binding judgment of the Hon'ble Bombay High Court in the case of Continental Warehousing Corporation (Nhava Sheva Ltd) (supra), the decisions relied upon by…

Asst CIT Cen Cir 2(4), Mumbai vs. Ajit Chimanlal Shah, Mumbai

In the result, appeal of the Revenue for Assessment Year 2004-05 is dismissed as above

ITA 1330/MUM/2016[2005-06]Status: DisposedITAT Mumbai29 Jun 2018AY 2005-06

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: None
Section 143(3)Section 153ASection 153A(1)Section 80D

…in the impugned order of CIT(A). 9. At the time of hearing, the ld. CIT-DR appearing for the Revenue also submitted that there was a contrary view adopted by the Hon'ble High Court of Kerala in the following cases :- i) CIT vs ST. Francis Clay Decor Tiles, 385 ITR 624 (Kerala); ii) CIT vs Dr. P. Sasikumar, 387 ITR 8 (Kerala); iii) E.N. Gopakumar vs CIT, 390 ITR 131 (Kerala) 7 Ajit Chimanlal Shah ITA Nos. 1329 to 1333/Mum/2016 Nevertheless, in view of the binding judgment of the Hon'ble Bombay High Court in the case of Continental Warehousing Corporation (Nhava Sheva Ltd) (supra), the decisions relied upon by…

Asst CIT Cen Cir 2(4), Mumbai vs. Ajit Chimanlal Shah, Mumbai

In the result, appeal of the Revenue for Assessment Year 2004-05 is dismissed as above

ITA 1329/MUM/2016[2006-07]Status: DisposedITAT Mumbai29 Jun 2018AY 2006-07

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: None
Section 143(3)Section 153ASection 153A(1)Section 80D

…in the impugned order of CIT(A). 9. At the time of hearing, the ld. CIT-DR appearing for the Revenue also submitted that there was a contrary view adopted by the Hon'ble High Court of Kerala in the following cases :- i) CIT vs ST. Francis Clay Decor Tiles, 385 ITR 624 (Kerala); ii) CIT vs Dr. P. Sasikumar, 387 ITR 8 (Kerala); iii) E.N. Gopakumar vs CIT, 390 ITR 131 (Kerala) 7 Ajit Chimanlal Shah ITA Nos. 1329 to 1333/Mum/2016 Nevertheless, in view of the binding judgment of the Hon'ble Bombay High Court in the case of Continental Warehousing Corporation (Nhava Sheva Ltd) (supra), the decisions relied upon by…

DCIT, CC-II, Chandigarh vs. M/S Dhg Marketing Pvt. Ltd., Chandigarh

In the result the appeal filed by the revenue is

ITA 990/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh09 May 2018AY 2010-11

Bench: Ms Diva Singh & Ms. Annapurna Guptathe D.C.I.T., Vs. M/S Dhg Marketing Pvt. Ltd., Central Circle-Ii, Sco 49-50, Sector 26, Chandigarh. Chandigarh. Pan: Aadcd1364Q (Appellant) (Respondent)

For Appellant: Shri Gulshan Raj, CIT DRFor Respondent: Shri Ashwani Kumar, CA
Section 132Section 139Section 143(2)Section 153ASection 68

…ad High Court held that Assessing Officer has power to reassess returns of assessee not only for undisclosed income found during search operation but also with regard to material available at time of original assessment 4. CIT Vs St. Francis Clav Decor Tiles (385 ITR 624) (Copy Enclosed) where Hon'ble Delhi Kerala Court held that notice issued under section 153A -return must be filed even if no incriminating documents discovered during search 5. Smt Davawanti Vs CIT T20161 75 taxmann.com 308 (Delhi)/r20171 245 Taxman 293 (Delhi)/f20171 390 ITR 496 (Delhi)/[2016l 290 CTR 361 (Delhi) (Though Staved by the Apex Cou…

Bmm Ispat Limited, Hospet vs. DCIT, Bangalore

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 779/BANG/2015[2008-09]Status: DisposedITAT Bangalore10 Apr 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri K.R. Pradeep, C.AFor Respondent: Shri K.V.Arvind, Standing Counsel for Dept
Section 132Section 143(3)Section 153ASection 153DSection 234BSection 234DSection 68

…ge Park (2016) 385 ITR 346. The same principle has been reiterated by Delhi High Court in the case of Anilkumar Bhatia (2013) 352 ITR 493. The same principle has been reiterated by various high courts including Kerala High Court in ST.Francis Clay Décor Tiles 385 ITR 624 and (2016) 73 Taxman.com 173 (Kerala) in the case of Dr.P.Sasikumar. v. In view of the judgement of the High Court in the case of Canara Housing, proceedings under section 153A of the Act is not confined only to the incriminating material found and seized in the case of the assessee. The material available with the Assessing Officer also can be u…

DCIT CC 2(2), Mumbai vs. Global Papaer Impex Ltd, Mumbai

The appeals of the Revenue are dismissed

ITA 6879/MUM/2016[2009-10]Status: DisposedITAT Mumbai21 Mar 2018AY 2009-10

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: Shri Hari S. Raheja
Section 132Section 143(2)Section 144Section 153ASection 153C

…er issued notice u/s 153C of the Act, which is 19.11.2012. 6. In this background, the ld. DR reiterated the stand of the Assessing Officer and sought to rely on the decision of the Hon'ble Kerala High Court in the case of CIT vs. St. Francis Clay Decor Tiles, 385 ITR 624 (Kerala), CIT vs. Dr. P. Sasikumar, 387 ITR 8 (Kerala) and E.N. Gopakumar vs. CIT, 390 ITR 131 (Kerala) to contend that the assessments generated by issuance of a notice u/s 153A(1) of the Act can be concluded against the assessee by making additions even without any incriminating material being available against the assessee. M/s. Speciality Pa…

DCIT CC 2(2), Mumbai vs. Global Papaer Impex Ltd, Mumbai

The appeals of the Revenue are dismissed

ITA 6878/MUM/2016[2008-09]Status: DisposedITAT Mumbai21 Mar 2018AY 2008-09

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: Shri Hari S. Raheja
Section 132Section 143(2)Section 144Section 153ASection 153C

…er issued notice u/s 153C of the Act, which is 19.11.2012. 6. In this background, the ld. DR reiterated the stand of the Assessing Officer and sought to rely on the decision of the Hon'ble Kerala High Court in the case of CIT vs. St. Francis Clay Decor Tiles, 385 ITR 624 (Kerala), CIT vs. Dr. P. Sasikumar, 387 ITR 8 (Kerala) and E.N. Gopakumar vs. CIT, 390 ITR 131 (Kerala) to contend that the assessments generated by issuance of a notice u/s 153A(1) of the Act can be concluded against the assessee by making additions even without any incriminating material being available against the assessee. M/s. Speciality Pa…

DCIT CC 2(2), Mumbai vs. Global Papaer Impex Ltd, Mumbai

The appeals of the Revenue are dismissed

ITA 6877/MUM/2016[2007-08]Status: DisposedITAT Mumbai21 Mar 2018AY 2007-08

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: Shri Hari S. Raheja
Section 132Section 143(2)Section 144Section 153ASection 153C

…er issued notice u/s 153C of the Act, which is 19.11.2012. 6. In this background, the ld. DR reiterated the stand of the Assessing Officer and sought to rely on the decision of the Hon'ble Kerala High Court in the case of CIT vs. St. Francis Clay Decor Tiles, 385 ITR 624 (Kerala), CIT vs. Dr. P. Sasikumar, 387 ITR 8 (Kerala) and E.N. Gopakumar vs. CIT, 390 ITR 131 (Kerala) to contend that the assessments generated by issuance of a notice u/s 153A(1) of the Act can be concluded against the assessee by making additions even without any incriminating material being available against the assessee. M/s. Speciality Pa…

DCIT CC 2(2), Mumbai vs. Global Papaer Impex Ltd, Mumbai

The appeals of the Revenue are dismissed

ITA 6876/MUM/2016[2006-07]Status: DisposedITAT Mumbai21 Mar 2018AY 2006-07

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: Shri Hari S. Raheja
Section 132Section 143(2)Section 144Section 153ASection 153C

…er issued notice u/s 153C of the Act, which is 19.11.2012. 6. In this background, the ld. DR reiterated the stand of the Assessing Officer and sought to rely on the decision of the Hon'ble Kerala High Court in the case of CIT vs. St. Francis Clay Decor Tiles, 385 ITR 624 (Kerala), CIT vs. Dr. P. Sasikumar, 387 ITR 8 (Kerala) and E.N. Gopakumar vs. CIT, 390 ITR 131 (Kerala) to contend that the assessments generated by issuance of a notice u/s 153A(1) of the Act can be concluded against the assessee by making additions even without any incriminating material being available against the assessee. M/s. Speciality Pa…

DCIT CC 2(2), Mumbai vs. Global Papaer Impex Ltd, Mumbai

The appeals of the Revenue are dismissed

ITA 6875/MUM/2016[2005-06]Status: DisposedITAT Mumbai21 Mar 2018AY 2005-06

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: Shri Hari S. Raheja
Section 132Section 143(2)Section 144Section 153ASection 153C

…er issued notice u/s 153C of the Act, which is 19.11.2012. 6. In this background, the ld. DR reiterated the stand of the Assessing Officer and sought to rely on the decision of the Hon'ble Kerala High Court in the case of CIT vs. St. Francis Clay Decor Tiles, 385 ITR 624 (Kerala), CIT vs. Dr. P. Sasikumar, 387 ITR 8 (Kerala) and E.N. Gopakumar vs. CIT, 390 ITR 131 (Kerala) to contend that the assessments generated by issuance of a notice u/s 153A(1) of the Act can be concluded against the assessee by making additions even without any incriminating material being available against the assessee. M/s. Speciality Pa…