DCIT CC- 21 New Delhi v. Satkar Roadlines (P) Ltd.

62 Taxmann.com 327High Court2015#4872 most cited

What is DCIT CC- 21 New Delhi v. Satkar Roadlines (P) Ltd. authority for?

The Assessing Officer (AO) of the searched person must record their satisfaction for initiating proceedings against another person under Section 153C, even if the AO is the same individual.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

Also referred to as

DCIT v. Satkar Roadlines · section 153C · satisfaction note · searched person · other person · AO · assessment procedure · incriminating material

Sections most often in play

Section 143(2)Section 153ASection 153CSection 127Section 132(4)Section 132(4A)Section 143(3)Section 2(24)(x)

Issues it is cited on

section 36(i)(va)true and full disclosuresection 153(a)retraction of statementcorporate guaranteestatement under section 132(4)retracted statementwritten down valueput to usesection 132(4a)section 34section 2(24)(x)

Judgments citing DCIT CC- 21 New Delhi v. Satkar Roadlines (P) Ltd.

Mavjibhai Chhaganbhai Gorasiya, Surat vs. DCIT, Central Cicle-3, Surat

In the result, appeal of the assessee is allowed for statistical purposes

ITA 157/SRT/2019[2015-16]Status: DisposedITAT Surat06 Feb 2020AY 2015-16

Bench: Shri Sandeep Gosain & Shri O. P. Meenas. आ.अ.सं./I.T(Ss)A/ "नधा"रणव अपीलाथ" Appellant V ""यथ"/Respond No .

…Page 1 of 13 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER S. आ.अ.सं./I.T(SS)A/ "नधा"रणव अपीलाथ" Appellant V ""यथ"/Respond No . I.T.A No. ष"/A Y: ent . 1 IT(SS)A 2009-10 Valjibhai B Vaghasiya, V Dy. to 06/SRT/2019 2011-12 B/10, Matruchhaya . Commissioner 5 07/SRT/2019 2012-13 Row House, Nana of Income Tax, & 08/SRT/2019 2013-14 Varachha Road, Surat Central Circle-3, 6 09/SRT/2019 2014-15 [PAN: AEPPV01031G] Surat 10/SRT/2019 & & ITA 166/SRT/2019 2015-16 7 IT(SS)A 2009-10 Suryakant Sakariya, V Dy. to 11/SRT/2019 2010-11…

Bhavesh D Hapani, Surat vs. DCIT, Central Circle-3, Surat

In the result, appeal of the assessee is allowed for statistical purposes

ITA 156/SRT/2019[2015-16]Status: DisposedITAT Surat06 Feb 2020AY 2015-16

Bench: Shri Sandeep Gosain & Shri O. P. Meenas. आ.अ.सं./I.T(Ss)A/ "नधा"रणव अपीलाथ" Appellant V ""यथ"/Respond No .

…Page 1 of 13 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER S. आ.अ.सं./I.T(SS)A/ "नधा"रणव अपीलाथ" Appellant V ""यथ"/Respond No . I.T.A No. ष"/A Y: ent . 1 IT(SS)A 2009-10 Valjibhai B Vaghasiya, V Dy. to 06/SRT/2019 2011-12 B/10, Matruchhaya . Commissioner 5 07/SRT/2019 2012-13 Row House, Nana of Income Tax, & 08/SRT/2019 2013-14 Varachha Road, Surat Central Circle-3, 6 09/SRT/2019 2014-15 [PAN: AEPPV01031G] Surat 10/SRT/2019 & & ITA 166/SRT/2019 2015-16 7 IT(SS)A 2009-10 Suryakant Sakariya, V Dy. to 11/SRT/2019 2010-11…

Alpeshbhai Govindbhai Sakariya, Surat vs. DCIT, Central Circle-3, Surat

In the result, appeal of the assessee is allowed for statistical purposes

ITA 155/SRT/2019[2015-16]Status: DisposedITAT Surat06 Feb 2020AY 2015-16

Bench: Shri Sandeep Gosain & Shri O. P. Meenas. आ.अ.सं./I.T(Ss)A/ "नधा"रणव अपीलाथ" Appellant V ""यथ"/Respond No .

…Page 1 of 13 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER S. आ.अ.सं./I.T(SS)A/ "नधा"रणव अपीलाथ" Appellant V ""यथ"/Respond No . I.T.A No. ष"/A Y: ent . 1 IT(SS)A 2009-10 Valjibhai B Vaghasiya, V Dy. to 06/SRT/2019 2011-12 B/10, Matruchhaya . Commissioner 5 07/SRT/2019 2012-13 Row House, Nana of Income Tax, & 08/SRT/2019 2013-14 Varachha Road, Surat Central Circle-3, 6 09/SRT/2019 2014-15 [PAN: AEPPV01031G] Surat 10/SRT/2019 & & ITA 166/SRT/2019 2015-16 7 IT(SS)A 2009-10 Suryakant Sakariya, V Dy. to 11/SRT/2019 2010-11…

Bharatbhai Mohanbhai Savani, Surat vs. DCIT, Central Circle-3, Surat

In the result, appeal of the assessee is allowed for statistical purposes

ITA 154/SRT/2019[2015-16]Status: DisposedITAT Surat06 Feb 2020AY 2015-16

Bench: Shri Sandeep Gosain & Shri O. P. Meenas. आ.अ.सं./I.T(Ss)A/ "नधा"रणव अपीलाथ" Appellant V ""यथ"/Respond No .

…Page 1 of 13 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER S. आ.अ.सं./I.T(SS)A/ "नधा"रणव अपीलाथ" Appellant V ""यथ"/Respond No . I.T.A No. ष"/A Y: ent . 1 IT(SS)A 2009-10 Valjibhai B Vaghasiya, V Dy. to 06/SRT/2019 2011-12 B/10, Matruchhaya . Commissioner 5 07/SRT/2019 2012-13 Row House, Nana of Income Tax, & 08/SRT/2019 2013-14 Varachha Road, Surat Central Circle-3, 6 09/SRT/2019 2014-15 [PAN: AEPPV01031G] Surat 10/SRT/2019 & & ITA 166/SRT/2019 2015-16 7 IT(SS)A 2009-10 Suryakant Sakariya, V Dy. to 11/SRT/2019 2010-11…