DCIT v. Dr Satish B Gupta

49 DTR 262Reported decision2011#17986 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 115BBESection 133ASection 143(3)Section 69Section 69ASection 142Section 154Section 263

Issues it is cited on

section 69drevision u/s 263section 271aabsurvey under section 133asection 69bsection 271aasection 271asection 274chief commissionersection 115bberroneous and prejudicialsection 115b

Judgments citing DCIT v. Dr Satish B Gupta

Mukesh Kumar Ahuja, Kota vs. ACIT, Central Circle, Kota

In the result, this appeal of the assessee is allowed

ITA 109/JPR/2025[2019-20]Status: DisposedITAT Jaipur07 Apr 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajendra Sisodia, C.AFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 115BSection 127Section 133ASection 139Section 142Section 143(2)Section 143(3)Section 69

…me and having filed the return including the income offered during survey, there arises no question of undisclosed income. For the above proposition the assessee relies on the decision of the Ahemdabad Tribunal in the case of DCIT vs. Dr Satish B Gupta (2011) 49 DTR 262, order dated 06.08.2010. In this case the assessee declared income in the return of income as offered during the course of survey under section 133A - held section 133A is an action for calling of information, in itself it is not a proceeding. There can be no undisclosed income until there is duty to disclose. The duty to disclose income arises on…

Prakash Chand Saini, Sikandra vs. PCIT(Central)Jaipur, Jaipur

ITA 479/JPR/2024[2019-20]Status: DisposedITAT Jaipur01 Aug 2024AY 2019-20
For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Shailendra Sharma, CIT-DR
Section 133ASection 139Section 143(2)Section 143(3)Section 263

…ion. It is further submitted that except in the cases where search is conducted income shown in return of income does not attract provisions of section 68/69/69A. In this regard the following case laws is quoted in support. a. DCIT Vs Dr Satish B Gupta (2011) 49 DTR 262 Ahemdabad Trib order dated 06.08.20103. In this case the assessee declared income in the return of income as offered during the course of survey under section 133A held section 133A is an action for calling of information, in itself it is not a proceeding. There can be no undisclosed income until there is duty to disclose. The duty to disclose inc…

Laxmi Narayan Saini, Sikandra vs. PCIT(Central), Jaipur

ITA 478/JPR/2024[2019-20]Status: DisposedITAT Jaipur01 Aug 2024AY 2019-20
For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Shailendra Sharma, CIT-DR
Section 133ASection 139Section 143(2)Section 143(3)Section 263

…ion. It is further submitted that except in the cases where search is conducted income shown in return of income does not attract provisions of section 68/69/69A. In this regard the following case laws is quoted in support. a. DCIT Vs Dr Satish B Gupta (2011) 49 DTR 262 Ahemdabad Trib order dated 06.08.20103. In this case the assessee declared income in the return of income as offered during the course of survey under section 133A held section 133A is an action for calling of information, in itself it is not a proceeding. There can be no undisclosed income until there is duty to disclose. The duty to disclose inc…

Mukesh Kumar Saini, Sikandara vs. PCIT(Central), Jaipur

In the result, the appeal of the assessee is in ITA no

ITA 477/JPR/2024[2019-20]Status: DisposedITAT Jaipur01 Aug 2024AY 2019-20

Bench: or at the time of hearing.” 5. It is seen that the only grievance raised by the assessee is that PCIT erred in holding the order of the assessment as erroneous in so far as prejudicial to the interest of the revenue. Brief facts related to the issue are culled out are that in this case a Survey action u/s 133A of the Act was carried out on 26.02.2019 at the business premises of the assessee firm M/s Nirankar Tiles and Sanitory 4

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Shailendra Sharma, CIT-DR
Section 133ASection 139Section 143(2)Section 143(3)Section 263

…ion. It is further submitted that except in the cases where search is conducted income shown in return of income does not attract provisions of section 68/69/69A. In this regard the following case laws is quoted in support. a. DCIT Vs Dr Satish B Gupta (2011) 49 DTR 262 Ahemdabad Trib order dated 06.08.20103. In this case the assessee declared income in the return of income as offered during the course of survey under section 133A - held section 133A is an action for calling of information, in itself it is not a proceeding. There can be no undisclosed income until there is duty to disclose. The duty to disclose i…

Shri Mohamed Mohtram Farooqui, Jhunjhunu vs. ACIT, Circle, Jhunjhunu

In the result, the appeal filed by the assessee is allowed

ITA 1252/JPR/2019[1993-94]Status: DisposedITAT Jaipur09 Dec 2020AY 1993-94
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Ms. Chanchal Meena (Addl. CIT)
Section 132(12)Section 132(4)Section 132(5)Section 132ASection 139(1)Section 143(3)Section 271(1)(c)

…s. Shree Sai Developers (2019) 418 ITR 306 (Guj.) • Sh. Rajendra Shringi Vs. DCIT (2020) 77 ITR (Trib) 0085 (Jaipur) 7 Sh. Mohamed Mohtram Farooqui vs. ACIT, Jhunjhunu • Vasavi Shelters Vs. ITO 141 ITD 590 (2013) (Bang.) • DCIT Vs. Dr. Satish B. Gupta (2011) 49 DTR 262 (Ahd.) • CIT Vs. Reliance Petroproducts (P) Ltd. 322 ITR 158 (SC) 15. Per contra, the ld DR submitted that as per sub-section (3) of section 132A, provisions of sub-section (4A) to (14) of section 132(1) shall apply as if such books of accounts, other documents or assets have been seized under sub-section (1) to section 132. It was submitted that…

DCIT v. Dr Satish B Gupta (49 DTR 262) — Cited in 5 Judgments | BharatTax