What is Commissioner of Income Tax v. Harjeev Aggarwal authority for?

Assessment based solely on a statement recorded under Section 132(4) of the Income Tax Act requires the statement to be relatable to incriminating material or evidence found during the search, especially when considering Section 158BB(1) which restricts computation of undisclosed income to evidence found during search.

How many judgments cite Commissioner of Income Tax v. Harjeev Aggarwal?

583 judgments on BharatTax cite Commissioner of Income Tax v. Harjeev Aggarwal (290 CTR 263), spanning 2017 to 2026.

Which sections of the Income Tax Act does Commissioner of Income Tax v. Harjeev Aggarwal come up under?

It is most often cited in judgments turning on Section 143(3), Section 153A, Section 132(4), Section 132, Section 147, Section 148.

Commissioner of Income Tax v. Harjeev Aggarwal (290 CTR 263)

Kamla Ankur Venture, Mumbai vs. DCIT(3)(4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1282/MUM/2019[2010-11]Status: DisposedITAT Mumbai30 Aug 2022AY 2010-11

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/I.T.A. Nos.1280 To 1286/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 To 2014-15) Kamla Ankur Venture बिधम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaifk4902H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाईकीतारीख / Date Of Hearing: 15/07/2022 घोषणाकीतारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 24.12.2018 For A.Y. 2008-09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)

Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/I.T.A. Nos.1280 to 1286/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 to 2014-15) Kamla Ankur Venture बिधम/ DCIT, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. :AAIFK4902H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha (DR) सुनवाईकीतारीख / Date of Hearing: 15/0…

Kamla Ankur Venture, Mumbai vs. DCIT(3)(4), Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1281/MUM/2019[2009-10]Status: DisposedITAT Mumbai30 Aug 2022AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/I.T.A. Nos.1280 To 1286/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 To 2014-15) Kamla Ankur Venture बिधम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaifk4902H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाईकीतारीख / Date Of Hearing: 15/07/2022 घोषणाकीतारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 24.12.2018 For A.Y. 2008-09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)

Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/I.T.A. Nos.1280 to 1286/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 to 2014-15) Kamla Ankur Venture बिधम/ DCIT, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. :AAIFK4902H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha (DR) सुनवाईकीतारीख / Date of Hearing: 15/0…

Kamla Ankur, Mumbai vs. DCIT(3)(4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1280/MUM/2019[2008-09]Status: DisposedITAT Mumbai30 Aug 2022AY 2008-09

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/I.T.A. Nos.1280 To 1286/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 To 2014-15) Kamla Ankur Venture बिधम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaifk4902H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाईकीतारीख / Date Of Hearing: 15/07/2022 घोषणाकीतारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 24.12.2018 For A.Y. 2008-09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)

Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/I.T.A. Nos.1280 to 1286/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 to 2014-15) Kamla Ankur Venture बिधम/ DCIT, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. :AAIFK4902H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha (DR) सुनवाईकीतारीख / Date of Hearing: 15/0…

Nilesh M. Agarwal, Mumbai vs. DCIT - CC-4(3), Mumbai

Accordingly, the assessee’s appeal for AY 2011-12, 2013-14 and 2014-15 is allowed for statistical purposes

ITA 5110/MUM/2018[2008-09]Status: DisposedITAT Mumbai30 Aug 2022AY 2008-09

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am 1. आयकरअपीलसं./ I.T.A. No. 5110/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2008-09) 2. आयकरअपीलसं./ I.T.A. No. 5111/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2009-10) 3. आयकरअपीलसं./ I.T.A. No. 5112/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2010-11) 4. आयकरअपीलसं./ I.T.A. No. 5113/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2011-12) 5. आयकरअपीलसं./ I.T.A. No. 5114/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2012-13) 6. आयकरअपीलसं./ I.T.A. No. 5115/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2013-14) 7. आयकरअपीलसं./ I.T.A. No. 5116/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2014-15)

For Appellant: Shri Tejveer Singh/ ShriFor Respondent: Dr. Mahesh Akhade, Ld. DR

Section 132Section 139Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI PRASHANT MAHARISHI, AM 1. आयकरअपीलसं./ I.T.A. No. 5110/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2008-09) 2. आयकरअपीलसं./ I.T.A. No. 5111/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2009-10) 3. आयकरअपीलसं./ I.T.A. No. 5112/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2010-11) 4. आयकरअपीलसं./ I.T.A. No. 5113/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2011-12) 5. आयकरअपीलसं./ I.T.A. No. 5114/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2012-13) 6. आयकरअपीलसं./ I.T.A. No. 5115/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2013-14) 7. आयकरअपीलसं./…

The Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 66/BANG/2018[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 10Section 11Section 12ASection 35ASection 80G

…i. None of the persons whose names have been mentioned have been examined. The appellant relies on the following decisions for the above proposition: a. PCIT Vs Best Infrastructure (India) (P) Ltd 397 ITR 82 (Page No. 1263 of PB-6) b. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Page No. 1278 and 1279 of PB-6) c. Sri Devaraj Urs Educational Trust for Backward Classes (Regd) v. ACIT ITA Nos. 500 to 506/Bang/2018 (Para 188 at page 104 of ITAT order) ii. The seized documents are not in the letter head of the appellant nor these documents mention the amount has been received from the appellant. It is very clear from t…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 65/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 10Section 11Section 12ASection 35ASection 80G

…i. None of the persons whose names have been mentioned have been examined. The appellant relies on the following decisions for the above proposition: a. PCIT Vs Best Infrastructure (India) (P) Ltd 397 ITR 82 (Page No. 1263 of PB-6) b. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Page No. 1278 and 1279 of PB-6) c. Sri Devaraj Urs Educational Trust for Backward Classes (Regd) v. ACIT ITA Nos. 500 to 506/Bang/2018 (Para 188 at page 104 of ITAT order) ii. The seized documents are not in the letter head of the appellant nor these documents mention the amount has been received from the appellant. It is very clear from t…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 64/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 10Section 11Section 12ASection 35ASection 80G

…i. None of the persons whose names have been mentioned have been examined. The appellant relies on the following decisions for the above proposition: a. PCIT Vs Best Infrastructure (India) (P) Ltd 397 ITR 82 (Page No. 1263 of PB-6) b. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Page No. 1278 and 1279 of PB-6) c. Sri Devaraj Urs Educational Trust for Backward Classes (Regd) v. ACIT ITA Nos. 500 to 506/Bang/2018 (Para 188 at page 104 of ITAT order) ii. The seized documents are not in the letter head of the appellant nor these documents mention the amount has been received from the appellant. It is very clear from t…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri V C Charantimath, Bagalkot

In the result, the assessee’s appeals in ITA Nos

ITA 236/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 10Section 11Section 12ASection 35ASection 80G

…i. None of the persons whose names have been mentioned have been examined. The appellant relies on the following decisions for the above proposition: a. PCIT Vs Best Infrastructure (India) (P) Ltd 397 ITR 82 (Page No. 1263 of PB-6) b. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Page No. 1278 and 1279 of PB-6) c. Sri Devaraj Urs Educational Trust for Backward Classes (Regd) v. ACIT ITA Nos. 500 to 506/Bang/2018 (Para 188 at page 104 of ITAT order) ii. The seized documents are not in the letter head of the appellant nor these documents mention the amount has been received from the appellant. It is very clear from t…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri.V.C.Charantimath, Bagalkot

In the result, the assessee’s appeals in ITA Nos

ITA 235/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 10Section 11Section 12ASection 35ASection 80G

…i. None of the persons whose names have been mentioned have been examined. The appellant relies on the following decisions for the above proposition: a. PCIT Vs Best Infrastructure (India) (P) Ltd 397 ITR 82 (Page No. 1263 of PB-6) b. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Page No. 1278 and 1279 of PB-6) c. Sri Devaraj Urs Educational Trust for Backward Classes (Regd) v. ACIT ITA Nos. 500 to 506/Bang/2018 (Para 188 at page 104 of ITAT order) ii. The seized documents are not in the letter head of the appellant nor these documents mention the amount has been received from the appellant. It is very clear from t…

Assistant Commissioner of Income-Tax, Central Circle-2(2), Bengaluru vs. M/S. Sri. Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 234/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 10Section 11Section 12ASection 35ASection 80G

…i. None of the persons whose names have been mentioned have been examined. The appellant relies on the following decisions for the above proposition: a. PCIT Vs Best Infrastructure (India) (P) Ltd 397 ITR 82 (Page No. 1263 of PB-6) b. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Page No. 1278 and 1279 of PB-6) c. Sri Devaraj Urs Educational Trust for Backward Classes (Regd) v. ACIT ITA Nos. 500 to 506/Bang/2018 (Para 188 at page 104 of ITAT order) ii. The seized documents are not in the letter head of the appellant nor these documents mention the amount has been received from the appellant. It is very clear from t…

Sri Basaveshwar Veerashaiva Vidyavardhak Sagha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2777/BANG/2017[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 10Section 11Section 12ASection 35ASection 80G

…i. None of the persons whose names have been mentioned have been examined. The appellant relies on the following decisions for the above proposition: a. PCIT Vs Best Infrastructure (India) (P) Ltd 397 ITR 82 (Page No. 1263 of PB-6) b. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Page No. 1278 and 1279 of PB-6) c. Sri Devaraj Urs Educational Trust for Backward Classes (Regd) v. ACIT ITA Nos. 500 to 506/Bang/2018 (Para 188 at page 104 of ITAT order) ii. The seized documents are not in the letter head of the appellant nor these documents mention the amount has been received from the appellant. It is very clear from t…

Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2776/BANG/2017[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 10Section 11Section 12ASection 35ASection 80G

…i. None of the persons whose names have been mentioned have been examined. The appellant relies on the following decisions for the above proposition: a. PCIT Vs Best Infrastructure (India) (P) Ltd 397 ITR 82 (Page No. 1263 of PB-6) b. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Page No. 1278 and 1279 of PB-6) c. Sri Devaraj Urs Educational Trust for Backward Classes (Regd) v. ACIT ITA Nos. 500 to 506/Bang/2018 (Para 188 at page 104 of ITAT order) ii. The seized documents are not in the letter head of the appellant nor these documents mention the amount has been received from the appellant. It is very clear from t…

Sri Basaveshwar Veershaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2775/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 10Section 11Section 12ASection 35ASection 80G

…i. None of the persons whose names have been mentioned have been examined. The appellant relies on the following decisions for the above proposition: a. PCIT Vs Best Infrastructure (India) (P) Ltd 397 ITR 82 (Page No. 1263 of PB-6) b. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Page No. 1278 and 1279 of PB-6) c. Sri Devaraj Urs Educational Trust for Backward Classes (Regd) v. ACIT ITA Nos. 500 to 506/Bang/2018 (Para 188 at page 104 of ITAT order) ii. The seized documents are not in the letter head of the appellant nor these documents mention the amount has been received from the appellant. It is very clear from t…

M/S. Dharam Impex, Surat vs. The Dy. CIT, Central Circle-4, Surat

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1580/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपीलसं./IT(SS)A Nos.288 to 293/AHD/2017 ("नधा"रणवष" / Assessment Years: (2009-10 to 2014-15) (Physical Court Hearing) M/s Kangan Jewels Pvt. Ltd. Deputy Commissioner of C/o 106, Saryu Chambers, Income-tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCK 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./IT(SS)A Nos.306 to 311/AHD/2017 ("नधा"रणवष" / Assessment Years: (2008-09 to 2013-14) आयकर अपीलसं./ITA Nos.1579/AHD/2017 ("नधा"रणवष" / Asse…

M/S. Maniprabha Impex Pvt. Ltd., Surat vs. The Dy. CIT, Central Circle-4, Surat

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1579/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपीलसं./IT(SS)A Nos.288 to 293/AHD/2017 ("नधा"रणवष" / Assessment Years: (2009-10 to 2014-15) (Physical Court Hearing) M/s Kangan Jewels Pvt. Ltd. Deputy Commissioner of C/o 106, Saryu Chambers, Income-tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCK 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./IT(SS)A Nos.306 to 311/AHD/2017 ("नधा"रणवष" / Assessment Years: (2008-09 to 2013-14) आयकर अपीलसं./ITA Nos.1579/AHD/2017 ("नधा"रणवष" / Asse…

Deputy Commissioner of Income Tax, Central Circle-3, Income Tax Office vs. Shri Suresh Kumar Gupta, Sriganganagar

In the result the appeal of the revenue in ITA No

ITA 55/JPR/2022[2013-14]Status: DisposedITAT Jaipur24 Aug 2022AY 2013-14

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Sanjay Dhariwal, CIT lquo

Section 132Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 54/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Deputy Commissioner of Income M/s N. M. Agrofood Products Tax Vs. Pvt. Ltd. 34, 35, 36, 1st Phase Udhyog Income Tax Department, Vihar, RIICO, Sri Ganganagar Central Circle-3 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCN 3552 D vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k…

Deputy Commissioner of Income Tax, Income Tax Department, Central Circle-3 vs. M/S N. M. Agrofood Products Pvt. Ltd., Sriganganagar

In the result the appeal of the revenue in ITA No

ITA 54/JPR/2022[2013-14]Status: DisposedITAT Jaipur24 Aug 2022AY 2013-14

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Sanjay Dhariwal, CIT lquo

Section 132Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 54/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Deputy Commissioner of Income M/s N. M. Agrofood Products Tax Vs. Pvt. Ltd. 34, 35, 36, 1st Phase Udhyog Income Tax Department, Vihar, RIICO, Sri Ganganagar Central Circle-3 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCN 3552 D vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Ashoka Developers & Builders Limited, Hyderabad

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

ITA 207/HYD/2019[2015-16]Status: DisposedITAT Hyderabad19 Jul 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2015-16 Dy. C.I.T Vs. Ashok Developers & Central Circle 1(1) Builders Ltd, Hyderabad Hyderabad (Appellant) (Respondent) Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Rajendra Kumar, Cit(Dr) Date Of Hearing: 12/07/2022 Date Of Pronouncement: 19/07/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Revenue Is Directed Against The Order Dated 30.09.2018 Of The Learned Cit (A)-11, Hyderabad Relating To A.Y.2014-15. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Limited Company & Engaged In The Business Of Constructions. It Filed Its Return Of Income On 30.09.2015 Declaring Total Income Of Rs.6,61,44,100/-. A Search & Seizure Operation U/S 132 Of The Act Was Carried Out In The Assessees’ Group Of Cases On 18.02.2016. In Response To The Notice U/S 153A, The Assessee Filed Revised Return Of Income On 7.9.2016 Declaring Income Of Rs.13,58,60,960/-.

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Rajendra Kumar, CIT(DR)

Section 132Section 132(4)Section 143(2)Section 143(3)Section 153A

…9 Ashoka Developers & Builders Ltd Hyderabad iii) Hon'ble Delhi High Court in the case of CIT Vs. Best Infrastructure (India) (P) Ltd. reported in 397 ITR 82. iv) A) Decision of the Hon'ble Delhi High Court in the case of CIT Vs. Harjeev Aggarwal reported in 290 CTR 263. v) M/S M.L. Singhi & Associates (P) Ltd. Versus Deputy Commissioner of 5) Income Tax, Central Circle-7, New Delhi in ITA No. 3335/Del/2017, ITA No. 3336/Del/2017 and ITA No. 3337/Del/2017 [2018 (10) TMI 50 ITAT, Delhi. 6.2) In the case of Moon Beverages Ltd & Hindustan Aqua Ltd. Vs. ACIT, Central Circle 15, New Delhi in in ITA No. ITA No.7374/De…

Agm Properties P.Ltd, New Delhi vs. ACIT, Central Circle-14, New Delhi

In the result, the appeal of the assessee is allowed

ITA 305/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Jul 2022AY 2013-14

Bench: Shri Anil Chaturvedi & Ms. Astha Chandraassessment Year: 2013-14

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Ishtiyanque Ahmed, CIT(DR)

Section 143(1)Section 143(2)Section 144Section 153A

…the Delhi High Court in Pr. CIT vs. Anand Kumar Jain (HUF & ors.) 432 ITR 384 (Del) wherein the Hon’ble Delhi High Court referred to the decisions in the case of CIT vs. Best Infrastructure (India) P. Ltd. (2017) 397 ITR 82 and CIT vs. Harjeet Aggarwal (2016) 290 CTR 263 and held that the statement recorded under section 132(4) of the Act cannot on a stand alone basis, without reference to any other material discovered during search and seizure operations, empower the AO to frame the block assessment. 7. We have given our careful thought to the rival submissions and perused the material available on record. To r…

DCIT, Central Circle, Ajmer vs. M/S Silvertoss Commodities Pvt. Ltd., Kolkata

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

ITA 86/JPR/2022[2012-13]Status: DisposedITAT Jaipur30 Jun 2022AY 2012-13

…h which was not already available to the AO. (xviii) Regarding the whether the statement recorded under section 132(4) of the Act in itself constitute incriminating material, the decision of the Honble Delhi High Court in the case of CIT Vs. Harjeev Aggrawal 290 CTR 263 (Delhi) is referred wherein was held that "The appellant has pointed out (based upon elaboration of law Delhi High Court) that the statements recorded u/s 132(4) do not themselves constitute incriminating material". (xix) I have examined the aforesaid position of law. I find that the: additions made by the AO are solely made on the basis of stat…

Commissioner of Income Tax v. Harjeev Aggarwal

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Judgments citing Commissioner of Income Tax v. Harjeev Aggarwal

Kamla Ankur Venture, Mumbai vs. DCIT(3)(4), Mumbai

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The Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri V C Charantimath, Bagalkot

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri.V.C.Charantimath, Bagalkot

Assistant Commissioner of Income-Tax, Central Circle-2(2), Bengaluru vs. M/S. Sri. Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

Sri Basaveshwar Veerashaiva Vidyavardhak Sagha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

Sri Basaveshwar Veershaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

M/S. Dharam Impex, Surat vs. The Dy. CIT, Central Circle-4, Surat

M/S. Maniprabha Impex Pvt. Ltd., Surat vs. The Dy. CIT, Central Circle-4, Surat

Deputy Commissioner of Income Tax, Central Circle-3, Income Tax Office vs. Shri Suresh Kumar Gupta, Sriganganagar

Deputy Commissioner of Income Tax, Income Tax Department, Central Circle-3 vs. M/S N. M. Agrofood Products Pvt. Ltd., Sriganganagar

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Ashoka Developers & Builders Limited, Hyderabad

Agm Properties P.Ltd, New Delhi vs. ACIT, Central Circle-14, New Delhi

DCIT, Central Circle, Ajmer vs. M/S Silvertoss Commodities Pvt. Ltd., Kolkata