Dayawanti Gupta v. CIT

390 ITR 396Reported decision#9042 most cited

What is Dayawanti Gupta v. CIT authority for?

An assessment under section 153A can be made even if no incriminating material is found during a search, and statements recorded during the search can be relied upon.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2021.

Also referred to as

Dayawanti Gupta v. CIT · 390 ITR 396 · section 153A · incriminating material · search assessment · statements during search · block period assessment · income escaping assessment · section 133A survey · section 132(1)

Issues it is cited on

statutory duessection 245section 153(1)survey under section 133ablock periodincome escaping assessmentprincipal commissioner of income-taxsection 132(1)section 153a(1)entry operatorsection 149search assessment

Judgments citing Dayawanti Gupta v. CIT

Prakash Industries Ltd., New Delhi vs. ACIT, CC- 30, New Delhi

ITA 4070/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Jun 2021AY 2014-15

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…ent case, whatsoever, to suggest that any statement made by mr. anu aggarwal or mr.harjeetsingh contained any such admission.” 30. He pointed out that earlier there was a decision of Hon’ble Delhi High Court in the case of Dayawanti Gupta vs. CIT reported in 390 ITR 396 whereby the Hon’ble High Court held that assessment under section 153A can be made even if no incriminating material has been found during search and the statements recorded during search can be relied upon. However, the said judgment of the Hon’ble High Court has been stayed by the Hon’ble Supreme Court in Appeal No. 20559/2017 and SLP has also…

Prakash Industries Ltd., New Delhi vs. ACIT, CC- 30, New Delhi

ITA 4069/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Jun 2021AY 2013-14

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…ent case, whatsoever, to suggest that any statement made by mr. anu aggarwal or mr.harjeetsingh contained any such admission.” 30. He pointed out that earlier there was a decision of Hon’ble Delhi High Court in the case of Dayawanti Gupta vs. CIT reported in 390 ITR 396 whereby the Hon’ble High Court held that assessment under section 153A can be made even if no incriminating material has been found during search and the statements recorded during search can be relied upon. However, the said judgment of the Hon’ble High Court has been stayed by the Hon’ble Supreme Court in Appeal No. 20559/2017 and SLP has also…

Prakash Industries Ltd., New Delhi vs. ACIT, CC- 30, New Delhi

ITA 4068/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Jun 2021AY 2012-13

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…ent case, whatsoever, to suggest that any statement made by mr. anu aggarwal or mr.harjeetsingh contained any such admission.” 30. He pointed out that earlier there was a decision of Hon’ble Delhi High Court in the case of Dayawanti Gupta vs. CIT reported in 390 ITR 396 whereby the Hon’ble High Court held that assessment under section 153A can be made even if no incriminating material has been found during search and the statements recorded during search can be relied upon. However, the said judgment of the Hon’ble High Court has been stayed by the Hon’ble Supreme Court in Appeal No. 20559/2017 and SLP has also…

Prakash Industries Ltd., New Delhi vs. ACIT, CC- 30, New Delhi

ITA 4067/DEL/2017[2011-12]Status: DisposedITAT Delhi18 Jun 2021AY 2011-12

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…ent case, whatsoever, to suggest that any statement made by mr. anu aggarwal or mr.harjeetsingh contained any such admission.” 30. He pointed out that earlier there was a decision of Hon’ble Delhi High Court in the case of Dayawanti Gupta vs. CIT reported in 390 ITR 396 whereby the Hon’ble High Court held that assessment under section 153A can be made even if no incriminating material has been found during search and the statements recorded during search can be relied upon. However, the said judgment of the Hon’ble High Court has been stayed by the Hon’ble Supreme Court in Appeal No. 20559/2017 and SLP has also…

Prakash Industries Ltd., New Delhi vs. ACIT, CC- 30, New Delhi

ITA 4066/DEL/2017[2010-11]Status: DisposedITAT Delhi18 Jun 2021AY 2010-11

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…ent case, whatsoever, to suggest that any statement made by mr. anu aggarwal or mr.harjeetsingh contained any such admission.” 30. He pointed out that earlier there was a decision of Hon’ble Delhi High Court in the case of Dayawanti Gupta vs. CIT reported in 390 ITR 396 whereby the Hon’ble High Court held that assessment under section 153A can be made even if no incriminating material has been found during search and the statements recorded during search can be relied upon. However, the said judgment of the Hon’ble High Court has been stayed by the Hon’ble Supreme Court in Appeal No. 20559/2017 and SLP has also…

Prakash Industries Ltd., New Delhi vs. ACIT, CC- 30, New Delhi

ITA 4065/DEL/2017[2008-09]Status: DisposedITAT Delhi18 Jun 2021AY 2008-09

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…ent case, whatsoever, to suggest that any statement made by mr. anu aggarwal or mr.harjeetsingh contained any such admission.” 30. He pointed out that earlier there was a decision of Hon’ble Delhi High Court in the case of Dayawanti Gupta vs. CIT reported in 390 ITR 396 whereby the Hon’ble High Court held that assessment under section 153A can be made even if no incriminating material has been found during search and the statements recorded during search can be relied upon. However, the said judgment of the Hon’ble High Court has been stayed by the Hon’ble Supreme Court in Appeal No. 20559/2017 and SLP has also…

Prakash Industries Ltd., New Delhi vs. ACIT, Central Circle- 30, New Delhi

ITA 4064/DEL/2017[2008-09]Status: DisposedITAT Delhi18 Jun 2021AY 2008-09

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…ent case, whatsoever, to suggest that any statement made by mr. anu aggarwal or mr.harjeetsingh contained any such admission.” 30. He pointed out that earlier there was a decision of Hon’ble Delhi High Court in the case of Dayawanti Gupta vs. CIT reported in 390 ITR 396 whereby the Hon’ble High Court held that assessment under section 153A can be made even if no incriminating material has been found during search and the statements recorded during search can be relied upon. However, the said judgment of the Hon’ble High Court has been stayed by the Hon’ble Supreme Court in Appeal No. 20559/2017 and SLP has also…

ACIT, Central Circle- 30, New Delhi vs. Prakash Industries Ltd., Hisar

ITA 4043/DEL/2017[2011-12]Status: DisposedITAT Delhi18 Jun 2021AY 2011-12

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…ent case, whatsoever, to suggest that any statement made by mr. anu aggarwal or mr.harjeetsingh contained any such admission.” 30. He pointed out that earlier there was a decision of Hon’ble Delhi High Court in the case of Dayawanti Gupta vs. CIT reported in 390 ITR 396 whereby the Hon’ble High Court held that assessment under section 153A can be made even if no incriminating material has been found during search and the statements recorded during search can be relied upon. However, the said judgment of the Hon’ble High Court has been stayed by the Hon’ble Supreme Court in Appeal No. 20559/2017 and SLP has also…

ACIT, Central Circle- 30, New Delhi vs. Parkash Industries Ltd, Hisar

ITA 4042/DEL/2017[2010-11]Status: DisposedITAT Delhi18 Jun 2021AY 2010-11

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…ent case, whatsoever, to suggest that any statement made by mr. anu aggarwal or mr.harjeetsingh contained any such admission.” 30. He pointed out that earlier there was a decision of Hon’ble Delhi High Court in the case of Dayawanti Gupta vs. CIT reported in 390 ITR 396 whereby the Hon’ble High Court held that assessment under section 153A can be made even if no incriminating material has been found during search and the statements recorded during search can be relied upon. However, the said judgment of the Hon’ble High Court has been stayed by the Hon’ble Supreme Court in Appeal No. 20559/2017 and SLP has also…

ACIT, Central Circle- 30, New Delhi vs. Parkash Industries Ltd, Hisar

ITA 4041/DEL/2017[2009-10]Status: DisposedITAT Delhi18 Jun 2021AY 2009-10

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…ent case, whatsoever, to suggest that any statement made by mr. anu aggarwal or mr.harjeetsingh contained any such admission.” 30. He pointed out that earlier there was a decision of Hon’ble Delhi High Court in the case of Dayawanti Gupta vs. CIT reported in 390 ITR 396 whereby the Hon’ble High Court held that assessment under section 153A can be made even if no incriminating material has been found during search and the statements recorded during search can be relied upon. However, the said judgment of the Hon’ble High Court has been stayed by the Hon’ble Supreme Court in Appeal No. 20559/2017 and SLP has also…

ACIT, Central Circle- 30, New Delhi vs. Parkash Industries Ltd, Hisar

ITA 4040/DEL/2017[2008-09]Status: DisposedITAT Delhi18 Jun 2021AY 2008-09

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…ent case, whatsoever, to suggest that any statement made by mr. anu aggarwal or mr.harjeetsingh contained any such admission.” 30. He pointed out that earlier there was a decision of Hon’ble Delhi High Court in the case of Dayawanti Gupta vs. CIT reported in 390 ITR 396 whereby the Hon’ble High Court held that assessment under section 153A can be made even if no incriminating material has been found during search and the statements recorded during search can be relied upon. However, the said judgment of the Hon’ble High Court has been stayed by the Hon’ble Supreme Court in Appeal No. 20559/2017 and SLP has also…

ACIT, Central Circle- 30, New Delhi vs. Prakash Industries Ltd., Hisar

ITA 4039/DEL/2017[2007-08]Status: DisposedITAT Delhi18 Jun 2021AY 2007-08

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…ent case, whatsoever, to suggest that any statement made by mr. anu aggarwal or mr.harjeetsingh contained any such admission.” 30. He pointed out that earlier there was a decision of Hon’ble Delhi High Court in the case of Dayawanti Gupta vs. CIT reported in 390 ITR 396 whereby the Hon’ble High Court held that assessment under section 153A can be made even if no incriminating material has been found during search and the statements recorded during search can be relied upon. However, the said judgment of the Hon’ble High Court has been stayed by the Hon’ble Supreme Court in Appeal No. 20559/2017 and SLP has also…

Dayawanti Gupta v. CIT (390 ITR 396) — Cited in 12 Judgments | BharatTax