Commissioner of Income Tax v. Harjeev Aggarwal

290 CTR 263High Court2016#102 most cited

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.

583

judgments rely on this decision, according to BharatTax’s citation analysis of 367,636 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v Harjeev Aggarwal · section 132(4) · section 158BB(1) · incriminating material · undisclosed income · search and seizure · statement recorded · income tax assessment

Also reported as

70 Taxmann.com 95

Sections most often in play

Section 143(3)Section 153ASection 132(4)Section 132Section 147Section 148Section 153CSection 69A
Read the full judgment

Issues it is cited on

undisclosed foreign income and assetssection 158b(b)section 158bb(1)section 149(1)(c)section 4(2)section 158bbsection 158basection 153(a)section 201(3)section 150unexplained jewellerystatement under section 132(4)

Judgments citing Commissioner of Income Tax v. Harjeev Aggarwal

Dy. Commissioner of Income Tax, Central Cir.-3, Surat vs. Sh. Hareshbhai Mohanbhai Sakariya, Surat

In the result, Revenue’s appeal is dismissed

ITA 48/SRT/2021[2017-18]Status: DisposedITAT Surat25 May 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee

Section 132Section 132(1)Section 143(3)Section 14ASection 153ASection 153CSection 158BSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER IT(SS)A No.01/SRT/2021 (AY 2010-11) IT(SS)A No.09/SRT/2020 (AY 2014-15) (Hearing in Physical Court) Deputy Commissioner of Shri Dineshchandra D Income-tax, Central Circle- Koradia, 3Room No.507, 5th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/h.Navyug College, Gate, Surat-395001 Rander Road, Surat PAN No: ACUPK 3696 A Assistant Commissioner of Vs Income-tax, Central Circle-3, Room No.507, 5th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue…

Kamla Landmarc Enterprises, Mumbai vs. DCIT-(3)(4), Mumbai

The appeal stands dismissed

ITA 1371/MUM/2019[2014-15]Status: DisposedITAT Mumbai24 Mar 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Rashmikant Modi &For Respondent: Shri Neelam Shukla
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “H” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA.NOs. 1365, 1366, 1367, 1368, 1369, 1370 & 1371/MUM/2019 (A.Ys: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) M/s. Kamla Landmarc Enterprises v. DCIT – Central Circle – 3(4) Ground Floor, Shanti Vimal 19th Floor, Air India Building P.M. Road, Vile Parle (E) Nariman Point Mumbai - 400057 Mumbai – 400 021 PAN: AAIFK9427D (Appellant) (Respondent) ITA.NOs. 712, 713, 714, 715, 716, 717 & 718/MUM/2019 (A.Ys: 2008-09, 2009-10,…

Kamla Landmarc Enterprises, Mumbai vs. DCIT(3)(4), Mumbai

The appeal stands dismissed

ITA 1370/MUM/2019[2013-14]Status: DisposedITAT Mumbai24 Mar 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Rashmikant Modi &For Respondent: Shri Neelam Shukla
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “H” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA.NOs. 1365, 1366, 1367, 1368, 1369, 1370 & 1371/MUM/2019 (A.Ys: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) M/s. Kamla Landmarc Enterprises v. DCIT – Central Circle – 3(4) Ground Floor, Shanti Vimal 19th Floor, Air India Building P.M. Road, Vile Parle (E) Nariman Point Mumbai - 400057 Mumbai – 400 021 PAN: AAIFK9427D (Appellant) (Respondent) ITA.NOs. 712, 713, 714, 715, 716, 717 & 718/MUM/2019 (A.Ys: 2008-09, 2009-10,…

Kamla Landmarc Enterprises, Mumbai vs. DCIT(3)(4), Mumbai

The appeal stands dismissed

ITA 1369/MUM/2019[2012-13]Status: DisposedITAT Mumbai24 Mar 2022AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Rashmikant Modi &For Respondent: Shri Neelam Shukla
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “H” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA.NOs. 1365, 1366, 1367, 1368, 1369, 1370 & 1371/MUM/2019 (A.Ys: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) M/s. Kamla Landmarc Enterprises v. DCIT – Central Circle – 3(4) Ground Floor, Shanti Vimal 19th Floor, Air India Building P.M. Road, Vile Parle (E) Nariman Point Mumbai - 400057 Mumbai – 400 021 PAN: AAIFK9427D (Appellant) (Respondent) ITA.NOs. 712, 713, 714, 715, 716, 717 & 718/MUM/2019 (A.Ys: 2008-09, 2009-10,…

Kamla Landmarc Enterprises, Mumbai vs. DCIT-(3)(4), Mumbai

The appeal stands dismissed

ITA 1368/MUM/2019[2011-12]Status: DisposedITAT Mumbai24 Mar 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Rashmikant Modi &For Respondent: Shri Neelam Shukla
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “H” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA.NOs. 1365, 1366, 1367, 1368, 1369, 1370 & 1371/MUM/2019 (A.Ys: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) M/s. Kamla Landmarc Enterprises v. DCIT – Central Circle – 3(4) Ground Floor, Shanti Vimal 19th Floor, Air India Building P.M. Road, Vile Parle (E) Nariman Point Mumbai - 400057 Mumbai – 400 021 PAN: AAIFK9427D (Appellant) (Respondent) ITA.NOs. 712, 713, 714, 715, 716, 717 & 718/MUM/2019 (A.Ys: 2008-09, 2009-10,…

Kamla Landmarc Enterprises, Mumbai vs. DCIT-(3)(4), Mumbai

The appeal stands dismissed

ITA 1367/MUM/2019[2010-11]Status: DisposedITAT Mumbai24 Mar 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Rashmikant Modi &For Respondent: Shri Neelam Shukla
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “H” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA.NOs. 1365, 1366, 1367, 1368, 1369, 1370 & 1371/MUM/2019 (A.Ys: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) M/s. Kamla Landmarc Enterprises v. DCIT – Central Circle – 3(4) Ground Floor, Shanti Vimal 19th Floor, Air India Building P.M. Road, Vile Parle (E) Nariman Point Mumbai - 400057 Mumbai – 400 021 PAN: AAIFK9427D (Appellant) (Respondent) ITA.NOs. 712, 713, 714, 715, 716, 717 & 718/MUM/2019 (A.Ys: 2008-09, 2009-10,…

Kamla Landmarc Enterprises, Mumbai vs. DCIT(3)(4), Central Circle, Mumbai

The appeal stands dismissed

ITA 1366/MUM/2019[2009-10]Status: DisposedITAT Mumbai24 Mar 2022AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Rashmikant Modi &For Respondent: Shri Neelam Shukla
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “H” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA.NOs. 1365, 1366, 1367, 1368, 1369, 1370 & 1371/MUM/2019 (A.Ys: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) M/s. Kamla Landmarc Enterprises v. DCIT – Central Circle – 3(4) Ground Floor, Shanti Vimal 19th Floor, Air India Building P.M. Road, Vile Parle (E) Nariman Point Mumbai - 400057 Mumbai – 400 021 PAN: AAIFK9427D (Appellant) (Respondent) ITA.NOs. 712, 713, 714, 715, 716, 717 & 718/MUM/2019 (A.Ys: 2008-09, 2009-10,…

Kamla Lamdmarc Enterprises, Mumbai vs. DCIT(3)(4), Mumbai

The appeal stands dismissed

ITA 1365/MUM/2019[2008-09]Status: DisposedITAT Mumbai24 Mar 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Rashmikant Modi &For Respondent: Shri Neelam Shukla
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “H” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA.NOs. 1365, 1366, 1367, 1368, 1369, 1370 & 1371/MUM/2019 (A.Ys: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) M/s. Kamla Landmarc Enterprises v. DCIT – Central Circle – 3(4) Ground Floor, Shanti Vimal 19th Floor, Air India Building P.M. Road, Vile Parle (E) Nariman Point Mumbai - 400057 Mumbai – 400 021 PAN: AAIFK9427D (Appellant) (Respondent) ITA.NOs. 712, 713, 714, 715, 716, 717 & 718/MUM/2019 (A.Ys: 2008-09, 2009-10,…

Shri Sanjay Kumar Choudhary HUF, Surat vs. The Asstt. Commissioner of Income Tax, Central Circel-4, Surat

In the result all the grounds of appeal raised by the assessee are rejected

ITA 1366/AHD/2017[2007-08]Status: DisposedITAT Surat08 Mar 2022AY 2007-08

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1364 &1366/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/S. Nazar Impex, Vs. The Acit, Central Circle-4, C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah & Shri Himanshu Gandhi, CAFor Respondent: Shri H. P. Meena, CIT(DR)
Section 143(1)Section 143(3)Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.1364 &1366/AHD/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/s. Nazar Impex, Vs. The ACIT, Central Circle-4, C/o. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCN3603R (Assessee) (Respondent) Shri Sanjay Kumar Choudhary Vs. The ACIT, Central Circle-4, (HUF) Surat. C/o 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Assessee) (Respon…

M/S. Nazar Impex Pvt. Ltd., Surat vs. The Asstt. Commissioner of Income Tax, Central Circel-4, Surat

In the result all the grounds of appeal raised by the assessee are rejected

ITA 1364/AHD/2017[2007-08]Status: DisposedITAT Surat08 Mar 2022AY 2007-08

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1364 &1366/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/S. Nazar Impex, Vs. The Acit, Central Circle-4, C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah & Shri Himanshu Gandhi, CAFor Respondent: Shri H. P. Meena, CIT(DR)
Section 143(1)Section 143(3)Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.1364 &1366/AHD/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/s. Nazar Impex, Vs. The ACIT, Central Circle-4, C/o. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCN3603R (Assessee) (Respondent) Shri Sanjay Kumar Choudhary Vs. The ACIT, Central Circle-4, (HUF) Surat. C/o 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Assessee) (Respon…

Sachin Pareek, Surat vs. DCIT (Centrel) Circle-4, Surat

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1683/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No. 1367/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (HUF), Vs. The ACIT, Central Circle-4, (Prop. M/s. Mayank Impex), Surat. C/o. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Appellant) (Respondent) आयकरअपीलसं./ITA No. 1365/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/s. Nazar Impex Pvt. Ltd., The ACIT, Central Circle-4, Vs. C/o. 408, S…

M/S. Sun Diam, Mumbai vs. The Dy. CIT, Central Circle-4, Surat

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1578/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No. 1367/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (HUF), Vs. The ACIT, Central Circle-4, (Prop. M/s. Mayank Impex), Surat. C/o. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Appellant) (Respondent) आयकरअपीलसं./ITA No. 1365/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/s. Nazar Impex Pvt. Ltd., The ACIT, Central Circle-4, Vs. C/o. 408, S…

Shri Sanjay Kumar Choudhary HUF, Surat vs. The Asstt. Commissioner of Income Tax, Central Circel-4, Surat

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1367/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No. 1367/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (HUF), Vs. The ACIT, Central Circle-4, (Prop. M/s. Mayank Impex), Surat. C/o. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Appellant) (Respondent) आयकरअपीलसं./ITA No. 1365/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/s. Nazar Impex Pvt. Ltd., The ACIT, Central Circle-4, Vs. C/o. 408, S…

M/S. Nazar Impex Pvt. Ltd., Surat vs. The Asstt. Commissioner of Income Tax, Central Circel-4, Surat

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1365/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No. 1367/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (HUF), Vs. The ACIT, Central Circle-4, (Prop. M/s. Mayank Impex), Surat. C/o. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Appellant) (Respondent) आयकरअपीलसं./ITA No. 1365/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/s. Nazar Impex Pvt. Ltd., The ACIT, Central Circle-4, Vs. C/o. 408, S…

ACIT, Central Circle-15, New Delhi vs. Luxman Builders Pvt. Ltd., New Delhi

In the result, the CO filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 817/DEL/2018[2010-11]Status: DisposedITAT Delhi14 Dec 2021AY 2010-11

Bench: Shri R.K. Panda & Shri Kul Bharatassessment Year: 2010-11 Acit, Vs Lumax Builders Pvt. Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Bengali Market, New Delhi. Pan: Aaacl2184R Co No.93/Del/2018 (Ita No.817/Del/2018) Assessment Year: 2010-11 Lumax Builders Pvt. Ltd., Vs. Acit, 25, Bazar Lane, Central Circle-15, Bengali Market, New Delhi New Delhi. Pan: Aaacl2184R (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate & Shri Lalit Mohan, Advocate Revenue By : Ms Paramita M. Biswas, Cit, Dr Date Of Hearing : 16.09.2021 Date Of Pronouncement : 14.12.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 3Rd November, 2017 Of The Cit(A)-26, New Delhi, Relating To Assessment Year 2010- 11. Co No.93/Del/2018 2. The Assessee Has Filed The Co Against The Appeal Filed By The Revenue. For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Ms Paramita M. Biswas, CIT, DR
Section 132Section 132(4)Section 153A

…that the ITAT was fully justified in concluding that the assumption of jurisdiction under Section 153A of the Act qua the Assessees herein was not justified in law." 39. We find the Hon'ble Delhi High Court in the case of CIT vs. Harjeev Aggarwal reported in 290 CTR 263 has observed as under :- "23. It is also necessary to mention that the aforesaid interpretation of Section 132(4) of the Act must be read with the explanation to Section 132(4) of the Act which expressly provides that the scope of examination under Section 132(4) of the Act is not limited only to the books of accounts or other assets or material…

ACIT, Central Circle- 15, New Delhi vs. Hal Offshore Ltd., New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 6956/DEL/2018[2015-16]Status: DisposedITAT Delhi14 Dec 2021AY 2015-16

Bench: Shri R.K. Panda & Shri Kul Bharatassessment Year: 2015-16 Acit, Vs Hal Offshore Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Bengali Market, New Delhi. (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate & Shri Lalit Mohan, Ca Revenue By : Ms Paramita M. Biswas, Cit, Dr Date Of Hearing : 16.09.2021 Date Of Pronouncement : 14.12.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 2Nd August, 2018 Of The Cit(A)-26, New Delhi, Relating To Assessment Year 2015-16. 2. Facts Of The Case, In Brief, Are That The Assessee Is One Of The Group Companies Of Mmg Group & Has Business Interest In Several Segments Like Chartering & Leasing Of Vessels To Ongc & Shipping, Etc. In This Case, A Search & Seizure Operation U/S 132 Of The It Act, 1961 Was Carried Out On 28Th March, 2015. During The Course Of Search, Documents & Data Storage Devices, Etc., Belonging To The Assessee Were Found & Seized. The Assessee Filed Its Return Of Income On 29Th July, 2016 For The Assessment Year 2015-16 Declaring The Total Income At Rs.12,15,49,580/-. Notice U/S 143(2) Was Issued On 20Th May, 2016 Which Was Duly Served On The Assessee. Subsequently, Notice U/S 142(1) Along With A Questionnaire Was Issued To The Assessee Calling For Certain Information. The Assessee Complied To The Said Questionnaire By Filing The Requisite Details.

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Ms Paramita M. Biswas, CIT, DR
Section 132Section 132(4)Section 142(1)Section 143(2)

…material discovered during the search and seizure operation, empowers the AO to frame the block assessment:- a) PCIT vs. Anand Kumar Jain (HUF), 432 ITR 384 (Del); b) CIT vs. Best Infrastructure (India) (P) Ltd., 397 ITR 82 (Del); c) CIT vs. Harjeev Agarwal, 290 CTR 263 (Del); d) M.S. Aggarwal vs. CIT, 406 ITR 609 (Del); e) Smt. Shivali Mahajan vs. ACIT, ITA No.5585/Del/2015, order dated 19th March, 2019 for AY 2006-07 Delhi ITAT). f) M/s Brahmaputra Finlease (P) Ltd. vs. DCIT, ITA No.3332/Del/2017, order dated 29.12.2017 (Delhi ITAT). 26 22. The ld. Counsel for the assessee submitted that there was no corrobor…

ACIT, Central Circle- 15, New Delhi vs. Moon Beverages Ltd., New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 6955/DEL/2018[2014-15]Status: DisposedITAT Delhi14 Dec 2021AY 2014-15

Bench: Shri R.K. Panda & Shri Kul Bharatassessment Year: 2014-15 Acit, Vs Moon Beverages Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Bengali Market, New Delhi. Pan: Aaacm1635J Co No.06/Del/2019 (Ita No.6955/Del/2018) Assessment Year: 2014-15 Moon Beverages Ltd., Vs. Acit, 25, Bazar Lane, Central Circle-15, Bengali Market, New Delhi New Delhi. Pan: Aaacm1635J (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate & Shri Lalit Mohan, Ca Revenue By : Ms Paramita M. Biswas, Cit-Dr Date Of Hearing : 16.09.2021 Date Of Pronouncement : 14.12.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 2Nd August, 2018 Of The Cit(A)-26, New Delhi, Relating To Assessment Year 2014-15. Co No.06/Del/2019 The Assessee Has Filed Co Against The Appeal Filed By The Revenue. For The Sake Of Convenience, These Were Heard & Are Being Disposed Of By This Common Order.

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Ms Paramita M. Biswas, CIT-DR
Section 132Section 153A

…material discovered during the search and seizure operation, empowers the AO to frame the block assessment:- a) PCIT vs. Anand Kumar Jain (HUF), 432 ITR 384 (Del); b) CIT vs. Best Infrastructure (India) (P) Ltd., 397 ITR 82 (Del); c) CIT vs. Harjeev Agarwal, 290 CTR 263 (Del); d) M.S. Aggarwal vs. CIT, 406 ITR 609 (Del); e) Smt. Shivali Mahajan vs. ACIT, ITA No.5585/Del/2015, order dated 19th March, 2019 for AY 2006-07 Delhi ITAT). f) M/s Brahmaputra Finlease (P) Ltd. vs. DCIT, ITA No.3332/Del/2017, order dated 29.12.2017 (Delhi ITAT). 18. The ld. Counsel for the assessee submitted that there was no corroborati…

Dy CIT CC 7 (2), Mumbai vs. M/S Man Global Ltd., Mumbai

In the result, all the appeals of the Revenue are dismissed and cross objections of the assessee in CO Nos

ITA 7440/MUM/2019[2011-12]Status: DisposedITAT Mumbai25 Nov 2021AY 2011-12

Bench: Sri Rajesh Kumar, Am & Sri Amarjit Singh, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7440/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2011-12) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7533/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2012-13) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7534/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2013-14) आयकर अपील आयकर अपील संसंसंसं./ Ita No. 7535/Mum/2019 आयकर आयकर अपील अपील (िनधा"रण वष" / Assessment Year 2014-15) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7536/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2015-16)

…अिधकरण “B” "यायपीठ "यायपीठ "यायपीठ मुंबई "यायपीठ मुंबई म"। म"। म"। म"। आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण मुंबई मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI "ी राजेश कुमार लेखा सद" एवं "ी अमरजीत िसंह, "ाियक सद" सम" । BEFORE SRI RAJESH KUMAR, AM AND SRI AMARJIT SINGH, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ ITA No. 7440/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2011-12) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ ITA No. 7533/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2012-13) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ ITA No. 7534/Mum/2019 अपी…

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

In the result, both the appeals filed by the learned assessing officer are dismissed

ITA 3263/DEL/2016[2011-12]Status: DisposedITAT Delhi23 Nov 2021AY 2011-12

Bench: Ms Suchitra Raghunath Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Amit Goel and ShriFor Respondent: Shri H. K. Charudahry, CIT
Section 132

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 3262 and 3263/Del/2016 (Assessment Year: 2010-11 and 2011-12) DCIT, Vs. M/s. Pilot Industries Ltd, Central Circle-19, F-29/30, Gokhle Market, New Delhi Near Tis Hazari Court, Mori Gate, Delhi PAN:AAACP0655R (Appellant) (Respondent) Revenue by : Shri H. K. Charudahry, CIT DR Assessee by: Shri Amit Goel and Shri Nippon Mittal, CA Date of Hearing 10/11/2021 Date of pronouncement 23/11/2021 O R D E R PER PRASHANT MAHARISHI,…

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

In the result, both the appeals filed by the learned assessing officer are dismissed

ITA 3262/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Nov 2021AY 2010-11

Bench: Ms Suchitra Raghunath Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Amit Goel and ShriFor Respondent: Shri H. K. Charudahry, CIT
Section 132

…nce is also placed on the following case laws where it has been held that statement u/s 132(4) cannot be read in isolation without corroborative material Pr. CIT Vs Best Infrastructure ( India) Pvt. Ltd. (2017) 397 ITR 82 (Del.) CIT VsHarjeev Aggarwal (2016) 290 CTR 263 (Del.) Vascroft Design Pvt. Ltd. Vs ACIT in IT(SS)A Nos. 129 &130/Ahd./2015 Shri Nirmal Kumar Kedia Vs DCIT in ITA Nos. 124 to 126/JP/2019 Shri BrijBhushanSinghalVs ACIT in ITA No. 1412/Del/2018 Krishan Kumar Modi Vs ACIT in ITA No. 2892/Del/2017 13/10/2021, ACIT Vs Parminder Singh Kalra And-ITAT Delhi 2021(6)TMI 542. AnuragDalmiaVs DCIT in ITA N…