Commissioner of Income Tax, Central Circle-1(3), Kolkata v. Narula\nEducational Trust

126 Taxmann.com 158Reported decision2021#3983 most cited

What is Commissioner of Income Tax, Central Circle-1(3), Kolkata v. Narula\nEducational Trust authority for?

An addition to the cost of construction of a building cannot be made solely based on a District Valuation Officer (DVO) report without any incriminating material found during a search under section 153A. A reference to the DVO should not be made if no incriminating material is found.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Also referred to as

Narula Educational Trust · section 153A · section 142A · incriminating material · search and seizure · DVO report · cost of construction · assessment of building

Sections most often in play

Section 142ASection 143(3)Section 153ASection 68Section 69ASection 69BSection 115BBESection 127

Issues it is cited on

section 142asection 150surrender of incomemat creditsection 158bdaccumulated profitssection 158bbsection 80icshell companyretracted statementsection 142(2a)section 2(22)

Judgments citing Commissioner of Income Tax, Central Circle-1(3), Kolkata v. Narula\nEducational Trust

Sanjeev Aggarwal, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 489/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

…आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD /2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD /2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. बनाम Deputy Commissioner of Income-tax, Centre Circle-1,…

Sanjeev Aggarwal, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 480/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19
Section 127Section 132Section 153ASection 153DSection 2(22)(e)

…आयकर अपीलीय अधिकरण, चंडीगढ न्यायपीठ, चंडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकरअपीलसं./ITA Nos.582 to 584/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकरअपीलसं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. बनाम Deputy Commissioner of Income-tax, Centre Circle-1, Chan…

Sh. Saranjit Singh, Patiala vs. ACIT, Central Circle -2, Chandigarh

In the result, the appeals of the assessees stand allowed

ITA 384/CHANDI/2022[2011-12]Status: DisposedITAT Chandigarh12 Aug 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 381 & 382/Chd/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The Acit बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Ahjps3586P अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita Nos. 383 & 384/Chd/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The Acit Saranjit Singh, बनाम Centralcircle-2, 11-A, Gen Chanda Chandigarh Singh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Amwps9575J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing )

For Appellant: Shri Rohit Kapoor, CA and Shri Vir Sain Aggarwal, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 153ASection 250

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 381 & 382/CHD/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The ACIT बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./PAN No: AHJPS3586P अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT and आयकर अपील सं./ ITA Nos. 383 & 384/CHD/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The ACIT Saranjit Singh, बनाम CentralCircle…

Sh. Saranjit Singh, Patiala vs. ACIT, Central Circle -2, Chandigarh

In the result, the appeals of the assessees stand allowed

ITA 383/CHANDI/2022[2009-10]Status: DisposedITAT Chandigarh12 Aug 2024AY 2009-10

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 381 & 382/Chd/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The Acit बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Ahjps3586P अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita Nos. 383 & 384/Chd/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The Acit Saranjit Singh, बनाम Centralcircle-2, 11-A, Gen Chanda Chandigarh Singh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Amwps9575J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing )

For Appellant: Shri Rohit Kapoor, CA and Shri Vir Sain Aggarwal, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 153ASection 250

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 381 & 382/CHD/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The ACIT बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./PAN No: AHJPS3586P अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT and आयकर अपील सं./ ITA Nos. 383 & 384/CHD/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The ACIT Saranjit Singh, बनाम CentralCircle…

Sh. Shamsher Singh, Patiala vs. ACIT, Central Circle-2, Chandigarh

In the result, the appeals of the assessees stand allowed

ITA 382/CHANDI/2022[2011-12]Status: DisposedITAT Chandigarh12 Aug 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 381 & 382/Chd/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The Acit बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Ahjps3586P अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita Nos. 383 & 384/Chd/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The Acit Saranjit Singh, बनाम Centralcircle-2, 11-A, Gen Chanda Chandigarh Singh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Amwps9575J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing )

For Appellant: Shri Rohit Kapoor, CA and Shri Vir Sain Aggarwal, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 153ASection 250

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 381 & 382/CHD/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The ACIT बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./PAN No: AHJPS3586P अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT and आयकर अपील सं./ ITA Nos. 383 & 384/CHD/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The ACIT Saranjit Singh, बनाम CentralCircle…

Sh. Shamsher Singh, Patiala vs. ACIT, Central Circle-2, Chandigarh

In the result, the appeals of the assessees stand allowed

ITA 381/CHANDI/2022[2009-10]Status: DisposedITAT Chandigarh12 Aug 2024AY 2009-10

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 381 & 382/Chd/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The Acit बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Ahjps3586P अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita Nos. 383 & 384/Chd/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The Acit Saranjit Singh, बनाम Centralcircle-2, 11-A, Gen Chanda Chandigarh Singh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Amwps9575J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing )

For Appellant: Shri Rohit Kapoor, CA and Shri Vir Sain Aggarwal, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 153ASection 250

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 381 & 382/CHD/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The ACIT बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./PAN No: AHJPS3586P अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT and आयकर अपील सं./ ITA Nos. 383 & 384/CHD/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The ACIT Saranjit Singh, बनाम CentralCircle…

M/S. Golden Tulip Hospitality Private Limited, Srinagar vs. Assistant Commissioner of Income Tax Central Circle, Srinagar

In the result, both the appeals of the assessee are allowed

ITA 265/ASR/2023[2019-20]Status: DisposedITAT Amritsar10 Nov 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Rohit Kapoor, CA &
Section 150Section 250(6)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 264 & 265/Asr/2023 Assessment Years: 2014-15 & 2019-20 M/s Golden Tulip Hospitality Vs. ACIT, Central Circle Pvt. Ltd., Hyderpora Bye Pass Srinagar Srinagar 190014 [PAN: AAFCG2464Q] (Respondent) (Appellant Appellant by : Sh. Rohit Kapoor, CA & V.S. Aggarwal, ITP : Sh. Ravinder Mittal, Sr. DR Respondent by Date of Hearing : 31.10.2023 Date of Pronouncement : 10.11.2023 ORDER Per Dr. M. L. Meena, AM: Both the captioned appeals have been filed by the ass…

M/S. Golden Tulip Hospitality Private Limited, Srinagar vs. Assistant Commissioner of Income Tax Central Circle, Srinagar

In the result, both the appeals of the assessee are allowed

ITA 264/ASR/2023[2014-15]Status: DisposedITAT Amritsar10 Nov 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Rohit Kapoor, CA &
Section 150Section 250(6)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 264 & 265/Asr/2023 Assessment Years: 2014-15 & 2019-20 M/s Golden Tulip Hospitality Vs. ACIT, Central Circle Pvt. Ltd., Hyderpora Bye Pass Srinagar Srinagar 190014 [PAN: AAFCG2464Q] (Respondent) (Appellant Appellant by : Sh. Rohit Kapoor, CA & V.S. Aggarwal, ITP : Sh. Ravinder Mittal, Sr. DR Respondent by Date of Hearing : 31.10.2023 Date of Pronouncement : 10.11.2023 ORDER Per Dr. M. L. Meena, AM: Both the captioned appeals have been filed by the ass…

Bashir Ahmed Abdurrahman Matte, Belagavi vs. Principal Commissioner of Income Tax, Belagavi

In the result, the appeal of the assessee is allowed

ITA 6/BANG/2021[2013-14]Status: DisposedITAT Bangalore21 Sept 2022AY 2013-14

Bench: Shri Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri S.V Ravishankar, AdvocateFor Respondent: Shri Arun Kumar, CIT (DR)
Section 143(3)Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.6 & 7/Bang/2021 Assessment year : 2013-14 Bashir Ahmed Abdurrahman Matte, Vs. The Pr. Commissioner of Income C/o Nimra Hospital, Tax, Near Kolikata, Belagavi Road, Belagavi. Gokak-591 307. Belagavi District. PAN – AIDPM 3847 Q APPELLANT RESPONDENT Assessee by : Shri S.V Ravishankar, Advocate Revenue by : Shri Arun Kumar, CIT (DR) Date of hearing : 07.09.2022 Date of Pronouncement : 21.09.2022 O R D E R Per Laxmi Prasad Sahu, Accountant Member These 2 a…