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)

Smt. Indira Agrawal, Kota vs. Deputy Commissioner of Income Tax, Kota

In the result, appeals of the assessee in ITA No

ITA 1384/JPR/2018[2015-16]Status: DisposedITAT Jaipur22 Mar 2019AY 2015-16

For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)

Section 139(1)Section 143(3)Section 153ASection 153BSection 271A

…n the Balance Sheet as on 31st March, 2014. Thus the ld. A/R has submitted that the mere statement recorded under section 132(4) does not by itself constitute incriminating material as held by the Hon’ble Delhi High Court in case of CIT vs. Harjeev Aggarwal, 290 CTR 263 (Delhi) as well as in case of Pr. CIT vs. Best Infrastructure (India) Pvt. Ltd., 397 ITR 82 (Delhi). The ld. A/R has also referred to 8 ITA Nos. 1384(4)/JP/2018 Smt. Indira Agrawal, Kota. a series of decisions on the point that the penalty under section 271AAB cannot be imposed merely on the surrender made under section 132(4) in the absence of…

Shri Ajay Agarwal, Kota vs. Deputy Commissioner of Income Tax, Kota

In the result, appeal of the assessee is allowed and the appeal of the revenue

ITA 1383/JPR/2018[2015-16]Status: DisposedITAT Jaipur22 Mar 2019AY 2015-16

For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)

Section 132(4)Section 139(1)Section 143(3)Section 153ASection 153BSection 251(2)Section 271A

…n the Balance Sheet as on 31st March, 2014. Thus the ld. A/R has submitted that the mere statement recorded under section 132(4) does not by itself constitute incriminating material as held by the Hon’ble Delhi High Court in case of CIT vs. Harjeev Aggarwal, 290 CTR 263 (Delhi) as well as in case of Pr. CIT vs. Best Infrastructure (India) Pvt. Ltd., 397 ITR 82 (Delhi). The ld. A/R has also referred to a series of decisions on the point that the penalty under section 271AAB cannot be imposed merely on the surrender made under section 132(4) in the absence of any incriminating material found during the search. He…

Smt. Aparna Agrawal, Kota vs. Deputy Commissioner of Income Tax, Kota

In the result, appeal of the assessee is allowed and the appeal of the revenue

ITA 1378/JPR/2018[2015-16]Status: DisposedITAT Jaipur22 Mar 2019AY 2015-16

For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)

Section 132(4)Section 139(1)Section 143(3)Section 153ASection 153BSection 251(2)Section 271A

…n the Balance Sheet as on 31st March, 2014. Thus the ld. A/R has submitted that the mere statement recorded under section 132(4) does not by itself constitute incriminating material as held by the Hon’ble Delhi High Court in case of CIT vs. Harjeev Aggarwal, 290 CTR 263 (Delhi) as well as in case of Pr. CIT vs. Best Infrastructure (India) Pvt. Ltd., 397 ITR 82 (Delhi). The ld. A/R has also referred to a series of decisions on the point that the penalty under section 271AAB cannot be imposed merely on the surrender made under section 132(4) in the absence of any incriminating material found during the search. He…

Shri Vasudev Agrawal, Kota vs. Deputy Commissioner of Income Tax, Kota

In the result, appeal of the assessee is allowed and the appeal of the revenue

ITA 1376/JPR/2018[2015-16]Status: DisposedITAT Jaipur22 Mar 2019AY 2015-16

For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)

Section 132(4)Section 139(1)Section 143(3)Section 153ASection 153BSection 251(2)Section 271A

…n the Balance Sheet as on 31st March, 2014. Thus the ld. A/R has submitted that the mere statement recorded under section 132(4) does not by itself constitute incriminating material as held by the Hon’ble Delhi High Court in case of CIT vs. Harjeev Aggarwal, 290 CTR 263 (Delhi) as well as in case of Pr. CIT vs. Best Infrastructure (India) Pvt. Ltd., 397 ITR 82 (Delhi). The ld. A/R has also referred to a series of decisions on the point that the penalty under section 271AAB cannot be imposed merely on the surrender made under section 132(4) in the absence of any incriminating material found during the search. He…

Shri Rajendra Agrawal, Kota vs. Deputy Commissioner of Income Tax, Kota

In the result, appeal of the assessee is allowed and the appeal of the revenue

ITA 1375/JPR/2018[2015-16]Status: DisposedITAT Jaipur22 Mar 2019AY 2015-16

For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)

Section 132(4)Section 139(1)Section 143(3)Section 153ASection 153BSection 251(2)Section 271A

…n the Balance Sheet as on 31st March, 2014. Thus the ld. A/R has submitted that the mere statement recorded under section 132(4) does not by itself constitute incriminating material as held by the Hon’ble Delhi High Court in case of CIT vs. Harjeev Aggarwal, 290 CTR 263 (Delhi) as well as in case of Pr. CIT vs. Best Infrastructure (India) Pvt. Ltd., 397 ITR 82 (Delhi). The ld. A/R has also referred to a series of decisions on the point that the penalty under section 271AAB cannot be imposed merely on the surrender made under section 132(4) in the absence of any incriminating material found during the search. He…

Smt. Jyoti Agarwal, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, appeals of the assessee in ITA nos

ITA 1373/JPR/2018[2015-16]Status: DisposedITAT Jaipur22 Mar 2019AY 2015-16

For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)

Section 139(1)Section 143(3)Section 153ASection 153BSection 271A

…A/R has submitted that the mere statement recorded under section 132(4) does not by itself constitute incriminating material as held by the Hon’ble Delhi High Court in case of 8 ITA Nos. 1373(4)-18/JP/2018 Smt. Jyoti Agrawal, Kota. CIT vs. Harjeev Aggarwal, 290 CTR 263 (Delhi) as well as in case of Pr. CIT vs. Best Infrastructure (India) Pvt. Ltd., 397 ITR 82 (Delhi). The ld. A/R has also referred to a series of decisions on the point that the penalty under section 271AAB cannot be imposed merely on the surrender made under section 132(4) in the absence of any incriminating material found during the search. He…

Deputy Commissioner of Income Tax, Kota vs. Smt. Malti Agarwal, Kota

In the result, appeal of the revenue is dismissed

ITA 1447/JPR/2018[2013-14]Status: DisposedITAT Jaipur21 Mar 2019AY 2013-14

For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta(CIT-DR) fu/kZkfjrh dh vksj ls@

Section 10(38)Section 132Section 132(4)Section 139(1)Section 143(3)Section 153ASection 271(1)(c)

…ncome. The ld AR has relied upon the following decisions: (i) Tidewater Marine International Inc V DCIT Spl. Range Dehradun 96 ITD 406 (Delhi). (ii) Deep Chand Kothari V. CIT (1988) 171 ITR 381 (Raj (iii) Commissioner of Income Tax v. Harjeev Aggarwal (2016) 290 CTR 263 (iv) Principal Commissioner of Income Tax, Delhi Vs. Best Infrastructure (India) Pvt. Ltd [2017] 397 ITR 82 The ld. AR has submitted that the Hon’ble High Court has held that statements recorded U/s 132(4) of the Act do not by themselves constitute incriminating material. The ld AR has referred to the various documents produced before the Asse…

Deputy Commissioner of Income Tax, Kota vs. Smt. Indira Agrawal, Kota

In the result, appeal of the revenue is dismissed

ITA 1444/JPR/2018[2013-14]Status: DisposedITAT Jaipur21 Mar 2019AY 2013-14

For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta(CIT-DR) fu/kZkfjrh dh vksj ls@

Section 10(38)Section 132Section 132(4)Section 139(1)Section 143(3)Section 153ASection 271(1)(c)

…ncome. The ld AR has relied upon the following decisions: (i) Tidewater Marine International Inc V DCIT Spl. Range Dehradun 96 ITD 406 (Delhi). (ii) Deep Chand Kothari V. CIT (1988) 171 ITR 381 (Raj (iii) Commissioner of Income Tax v. Harjeev Aggarwal (2016) 290 CTR 263 (iv) Principal Commissioner of Income Tax, Delhi Vs. Best Infrastructure (India) Pvt. Ltd [2017] 397 ITR 82 The ld. AR has submitted that the Hon’ble High Court has held that statements recorded U/s 132(4) of the Act do not by themselves constitute incriminating material. The ld AR has referred to the various documents produced before the Asse…

Deputy Commissioner of Income Tax, Kota vs. Shri Ajay Agarwal, Kota

In the result, appeal of the revenue is dismissed

ITA 1442/JPR/2018[2013-14]Status: DisposedITAT Jaipur21 Mar 2019AY 2013-14

For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta(CIT-DR) fu/kZkfjrh dh vksj ls@

Section 10(38)Section 132Section 132(4)Section 139(1)Section 143(3)Section 153ASection 271(1)(c)

…ncome. The ld AR has relied upon the following decisions: (i) Tidewater Marine International Inc V DCIT Spl. Range Dehradun 96 ITD 406 (Delhi). (ii) Deep Chand Kothari V. CIT (1988) 171 ITR 381 (Raj (iii) Commissioner of Income Tax v. Harjeev Aggarwal (2016) 290 CTR 263 (iv) Principal Commissioner of Income Tax, Delhi Vs. Best Infrastructure (India) Pvt. Ltd [2017] 397 ITR 82 The ld. AR has submitted that the Hon’ble High Court has held that statements recorded U/s 132(4) of the Act do not by themselves constitute incriminating material. The ld AR has referred to the various documents produced before the Asse…