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, Chennai vs. M/S. Leela Distilleries (P) Ltd., Pondicherry

In the result, all the appeals of the Revenue are allowed for statistical purposes

ITA 2714/CHNY/2016[2007-08]Status: DisposedITAT Chennai28 Jul 2017AY 2007-08

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri V. Vivekanandan, CITFor Respondent: None
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153Section 153A

…he Act was completed and moreover, even though no incriminating materials were found during the course of search, the decisions relied on by the ld. CIT(A) are not applicable. However, in similar facts and circumstances, in the case of CIT v. Dr. P. Sasikumar 387 ITR 8 (Kerala), the Hon’ble Kerala High Court has observed and held as under: “On a plain reading of section 153A, it is clear that once search is initiated under section 132 or a requisition is made under section 132A after the 31st day of May 2003, the Assessing Officer is empowered to issue notice to such person requiring him to furnish return of inco…

ACIT, Chennai vs. M/S. Kaycee Distilleries, Thirussur

In the result, the appeals of the Revenue in I

ITA 2713/CHNY/2016[2013-14]Status: DisposedITAT Chennai28 Jul 2017AY 2013-14

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri V. Vivekanandan, CITFor Respondent: None
Section 132Section 139Section 143(1)Section 143(2)Section 143(3)Section 153Section 153A

…he Act was completed and moreover, even though no incriminating materials were found during the course of search, the decisions relied on by the ld. CIT(A) are not applicable. However, in similar facts and circumstances, in the case of CIT v. Dr. P. Sasikumar 387 ITR 8 (Kerala), the Hon’ble Kerala High Court has observed and held as under: “On a plain reading of section 153A, it is clear that once search is initiated under section 132 or a requisition is made under section 132A after the 31st day of May 2003, the Assessing Officer is empowered to issue notice to such person requiring him to furnish return of inco…

ACIT, Chennai vs. M/S. Kaycee Distilleries, Thirussur

In the result, the appeals of the Revenue in I

ITA 2712/CHNY/2016[2012-13]Status: DisposedITAT Chennai28 Jul 2017AY 2012-13

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri V. Vivekanandan, CITFor Respondent: None
Section 132Section 139Section 143(1)Section 143(2)Section 143(3)Section 153Section 153A

…he Act was completed and moreover, even though no incriminating materials were found during the course of search, the decisions relied on by the ld. CIT(A) are not applicable. However, in similar facts and circumstances, in the case of CIT v. Dr. P. Sasikumar 387 ITR 8 (Kerala), the Hon’ble Kerala High Court has observed and held as under: “On a plain reading of section 153A, it is clear that once search is initiated under section 132 or a requisition is made under section 132A after the 31st day of May 2003, the Assessing Officer is empowered to issue notice to such person requiring him to furnish return of inco…

ACIT, Chennai vs. M/S. Kaycee Distilleries, Thirussur

In the result, the appeals of the Revenue in I

ITA 2711/CHNY/2016[2011-12]Status: DisposedITAT Chennai28 Jul 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri V. Vivekanandan, CITFor Respondent: None
Section 132Section 139Section 143(1)Section 143(2)Section 143(3)Section 153Section 153A

…he Act was completed and moreover, even though no incriminating materials were found during the course of search, the decisions relied on by the ld. CIT(A) are not applicable. However, in similar facts and circumstances, in the case of CIT v. Dr. P. Sasikumar 387 ITR 8 (Kerala), the Hon’ble Kerala High Court has observed and held as under: “On a plain reading of section 153A, it is clear that once search is initiated under section 132 or a requisition is made under section 132A after the 31st day of May 2003, the Assessing Officer is empowered to issue notice to such person requiring him to furnish return of inco…

ACIT, New Delhi vs. Sh. Suresh Jain, New Delhi

In the result, appeals of the department are dismissed

ITA 369/DEL/2012[2000-01]Status: DisposedITAT Delhi28 Apr 2017AY 2000-01

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 369/Del/2012 : Asstt. Year : 2000-01 Ita No. 370/Del/2012 : Asstt. Year : 2001-02 Ita No. 374/Del/2012 : Asstt. Year : 2006-07 Acit Vs Suresh Jain Circle-38(1), C-29, Panchsheel Enclave New Delhi New Delhi (Appellant) (Respondent) Pan No. Acxpj6507G Assessee By : Sh. Sh. Raj Kumar Gupta, Adv. & Sh. Sumit Goyal, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 14.02.2017 Date Of Pronouncement : 28.04.2017 Order Per N. K. Saini, Am: These Appeals By The Department Are Directed Against The Separate Orders Each Dated 29.11.2001 Of The Ld. Cit(A)- Xxviii, New Delhi For The Assessment Year 2000-01, 2001-02 & 2006-2007. Since The Appeals Pertain To The Same Assessee, So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Sh. Raj Kumar Gupta, Adv. &For Respondent: Sh. S. S. Rana, CIT DR
Section 153A

…d ITA Nos. 369, 370 & 374/Del/2012 19 Suresh Jain or limited to incriminating material found during the search. The reliance was placed on following case laws: " E.N. Gopakumar Vs CIT [(2016) 75 taxman.com 215 (Kerala) " CIT Vs St. Francis Clay Decor Tiles 385 ITR 624 (Kerala) " CIT Vs Anil Kumar Bhatia 352 ITR 493 (Del.) " Filatex India Ltd Vs CIT 49 taxman.com 465 (Del.) " CIT Vs Continental Warehousing Corporation (Nhava Sheva) Ltd. 64 Taxmann.com 34 (SC) 16. We have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, it is an…

ACIT, New Delhi vs. M/S. Superb Developers (P) Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed for statistical

ITA 52/DEL/2014[2006-07]Status: DisposedITAT Delhi21 Apr 2017AY 2006-07

Bench: Sh. H.S.Sidhu & Sh.Anadee Nath Misshra

Section 132Section 139Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SH. H.S.SIDHU, JUDICIAL MEMBER AND SH.ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A .No.-52/Del/2014 (ASSESSMENT YEAR-2006-07) ACIT, Vs Superb Developers (P.) Ltd., Central Circle-3, WZ-183, F.F., Lane No.4, New Delhi. Lajwanti Garden, New Delhi. PAN-AAICS4437L (APPELLANT) (RESPONDENT) Assessee by Sh.S.S.Rana, CIT DR Revenue by Sh.Suresh K.Gupta, Adv. ORDER PER ANADEE NATH MISSHRA, ACCOUNTANT MEMBER (A). The present appeal has been filed by the Revenue against the order dated 25.10.2013 of CIT(A)-1, New Delhi pertaining to A.Y. 2006-…

Shyam Sunder Jindal, New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 5448/DEL/2016[2006-07]Status: DisposedITAT Delhi10 Apr 2017AY 2006-07

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 5448/Del/2016 : Asstt. Year : 2006-07 Shyam Sunder Jindal, Vs Asstt. Commissioner Of Income 12A, Green Avenue, Sector-D, Tax, Central Circle-30, Pocket-3, Vasant Kunj, New Delhi New Delhi-110070 (Appellant) (Respondent) Pan No. Aagpj0184N Assessee By : Sh. Ajay Vohra, Sr. Adv. & Sh. Rohit Garg, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 16.02.2017 Date Of Pronouncement : 10.04.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 24.08.2016 Of Ld. Cit(A)-30, New Delhi

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 143(3)Section 153ASection 153B(1)(viii)Section 4

…e assessment made by the AO was valid. The reliance was placed on the following case laws: " Smt. Dayawanti Vs CIT 75 Taxmann.com 308 (Del.) 37 Shyam Sunder Jindal " E.N. Gopakumar Vs CIT (2016) 75 Taxmann.com 215 (Ker.) " CIT Vs St. Francis Clay Décor Tiles 385 ITR 624 (Ker.) " CIT Vs Anil Kumar Bhatia 352 ITR 493 (Del.) " Filatex India Ltd. Vs CIT 49 Taxmann.com 465 (Del.) 18. It was further submitted that the addition had been made by the AO on the basis of statement on oath of the assessee recorded during the course of search on 14.11.2011 u/s 132(4) of the Act. It was also submitted that the assessee did no…

DCIT, Dehradun vs. Sh. Ramesh Batta, Dehradun

In the result, the Cross

ITA 3966/DEL/2013[2007-08]Status: DisposedITAT Delhi29 Mar 2017AY 2007-08

Bench: Shri S.V. Mehrotra & Ms. Suchitra Kambleassessment Year : 2007-08 Dcit, Central Circle, Ramesh Batta, Dehradun. Vs. 81/210, Kaulagarh Road, Dehradun.

Section 139Section 142(1)Section 143(2)Section 143(3)Section 153A(1)(a)Section 153A(1)(b)Section 288ASection 292CSection 80C

…ex India Ltd Vs CIT (49 taxmann.com 465) where Hon'ble Delhi High Court held that during assessment under section 153, additions need not be restricted or limited to incriminating material, found during course of search 3. CIT Vs St. Francis Clay Decor Tiles (385 ITR 624) where Hon'ble Kerala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during search 4. CIT Vs Continental Warehousing Corporation (Nhava Sheva) Ltd (64 taxmann.com 34, 235 Taxman 568) Where Hon'ble Supreme Court granted SLP against High Court's ruling that no addition can be ma…