DCIT v. Sandeep M Patel

137 ITD 104Income Tax Appellate Tribunal2012#6522 most cited

What is DCIT v. Sandeep M Patel authority for?

Additions made under Section 153A are invalid if no incriminating material was found during the search. The assessee can challenge such additions on this ground before the CIT(A).

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2022.

Also referred to as

DCIT v Sandeep M Patel · 137 ITD 104 · Section 153A · search and seizure · incriminating material · additions beyond scope of search · CIT(A) jurisdiction

Judgments citing DCIT v. Sandeep M Patel

Chiranjeev Kumar Vinayak, New Delhi vs. ITO, Ward-47(5), New Delhi

In the result, assessee’s appeal is dismissed

ITA 6644/DEL/2019[2014-15]Status: DisposedITAT Delhi24 Aug 2022AY 2014-15

Bench: Shri Kul Bharat

Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 292BSection 68Section 69C

…he following judicial pronouncements: (i) CIT, Central-II v. Divine Infracon Pvt. Ltd. (ITA No. 771/Mum/ 20 13.08.2018 (High Court of Delhi) (ii) CIT-4 v. Jamunadas Virji Shaes and Stock Brokres Pvt. Ltd. (2013) 258 (Bom.) (iii) DCIT v. Sandip m. Patel (2012) 137 ITD 104 (Ahmedabad) (iv) CIT v. Jindal polyster Ltd. (2017) 397 ITR 282 (All.) (v) Addl. CIT v. Gurjargravures (P) Ltd. (19780 111 ITR 1 (SC) (vi) CIT v. EdwerKeventer (Successors0 P. ltd. (1980) 123 ITR 200 (Delhi) (vii) Ultratech Cement ltd. v. Addl. CiT, Range-2(2) (2017) 298 CTR 437 (Bom) (viii) Self Knitting Works v. CiT (2014) 227 taxman 253 (P&H)…

George Kutty, New Delhi vs. DCIT, Circle-13(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 3788/DEL/2019[2010-11]Status: DisposedITAT Delhi24 Aug 2022AY 2010-11

Bench: Shri Kul Bharat[Assessment Year : 2010-11] George Kutty, Vs Dcit, C/O-M/S. Oasis Tours India (P.) Circle-13(1), Ltd., C-40, Middle Circle, Dwarka New Delhi. Sadan, Connaught Place, New Delhi-110001. Pan-Aajpk4005H Appellant Respondent Appellant By Shri Manish Malik, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 11.08.2022 Date Of Pronouncement 24.08.2022

Section 143(3)Section 271Section 271(1)(c)Section 274Section 276CSection 68

…e following judicial pronouncements: (i) CIT, Central-ll v. Divine Infracon Pvt. Ltd. (ITA No. 771/Mum/20 13.08.2018, (High Court of Delhi) (ii) CIT-4 v. Jamunadas Virji Shares and Stock Brokers Pvt. Ltd. (2013) 458 (Bom.) (iii) DCIT v. Sandip M. Patel (2012) 137 ITD 104 (Ahmedabad) (iv) CIT v. Jindal Ployster Ltd. (2017) 397 ITR 282 (All.) (v) Addl. CIT v. Gurjargravures (P.) Ltd. (1978) 111 ITR 1 (SC) (vi) CIT v. EdwertKeventer (Successors) P. Ltd. (1980) 123 ITR 200 (Dr (vii) Ultratech Cement Ltd. v. AddI. CIT, Range-2(2) (2017) 298 CTR 43' (viii) Self Knitting Works v. CIT (2014) 227 taxman 253 (P & H) Th…

Deputy Commissioner of Income Tax, Trust Circle- 3(1), Bangalore vs. M/S. Baldwin Boys High School, Bangalore

ITA 606/BANG/2001[1997-98]Status: DisposedITAT Bangalore24 Mar 2022AY 1997-98
For Appellant: Shri V. Srinivasan, Advocate
Section 10(22)Section 143(2)Section 234Section 253Section 253(4)

…ross appeal or objections, it cannot now be permitted to urge jurisdictional ground in the manner the assessee has approached this Tribunal. In support he placed reliance on the Hon’ble Ahmedabad Tribunal in case of DCIT vs. Sandeep M Patil reported in (2012) 137 ITD 104. Page 3 of 19 We note that the decision relied by the Ld.Sr.DR by Hon‘ble Ahmedabad Tribunal has not considered the view taken by the, Hon’ble Gujrat High Court in case of Dahod Sahakari Kharid Vechan Sangh Ltd. v. CIT reported in (2005) 149 Taxman 456. Hon’ble Court observed as under: "17. Taking up the second issue first, the Tribunal has commi…

Harish Kumar HUF, New Delhi vs. DCIT, Circle-34(1), New Delhi

In the result, the appeal filed by the Assessee stands partly allowed

ITA 1469/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Aug 2019AY 2015-16

Bench: Shri H.S. Sidhu & Dr. B.R.R. Kumara.Y. : 2015-16

For Appellant: Sh. Naveen ND Gupta, CA & Sh. AshuFor Respondent: Sh. Amit Katoch, Sr. DR
Section 10Section 142(1)Section 143(1)Section 143(2)Section 271(1)(c)Section 288ASection 94(7)

…he following judicial pronouncements: CIT, Central-II v. Divine Infracon Pvt. Ltd. (ITA No. (I) 771/Mum/20 13.08.2018, (High Court of Delhi) (ii) CIT-4 v. JamunadasVirji Shares and Stock Brokers Pvt. Ltd. (2013) 458 (Bom.) (iii) DCIT v. Sandip M. Patel (2012) 137 ITD 104 (Ahmedabad) (iv) CIT v. Jindal Ployster Ltd. (2017) 397 ITR 282 (All.) (v) Add/. CIT v. Gurjargravures (P.) Ltd. (1978) 111 ITR 1 (SC) (VI) CIT v. EdwertKeventer (Successors) P. Ltd. (1980) 123 ITR 200 (Delhi) (vii) Ultra tech Cement Ltd. v. Addl. CIT, Range-2(2) (2017) 298 CTR 437 (Bom.) (viii) Self Knitting Works v. CIT (2014) 227 taxman 253 (P…

York Scientific Industries Pvt. Ltd., Delhi vs. ITO, Ward- 27(4), New Delhi

In the result, the Appeal of the Assessee is dismissed

ITA 6030/DEL/2018[2006-07]Status: DisposedITAT Delhi24 Apr 2019AY 2006-07

Bench: Shri H.S. Sidhu

Section 133Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 151Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A .No.-6030/Del/2018 (ASSESSMENT YEAR-2006-07) York Scientific Industries P. Ltd. vs ITO C/o Vinod Arora, 14, Chitra Vihar Ward 27(4), Delhi. New Delhi. PAN No. AAACY1002H (APPELLANT) (RESPONDENT) Appellant by Shri Suresh Anand, FCA Respondent by Shri S.L. Anuragi, Sr. DR ORDER This appeal filed by the Assessee is directed against the order dated 04.06.2018 of the Ld. CIT(Appeals)-9, New Delhi relevant to assessment year 2006-07 on the following grounds of appeal: - 1. “That on facts and circumstan…

ACIT, New Delhi vs. M/S. Whiteline Barter Ltd., New Delhi

ITA 5225/DEL/2015[2007-08]Status: DisposedITAT Delhi24 Apr 2019AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Salil Aggarwal, AdvocateFor Respondent: Ms. Pratima M. Biswas, CIT DR
Section 143Section 143(2)Section 147Section 153Section 153ASection 68

…), IAC vs. Avis International (P.) Ltd. – (1990) 33 ITD 217 (Del.), Self Knitting Works vs. CIT – (2014) 51 taxmann.com 137 (P&H), CIT vs. Jamnadas Virji Shares & Stock Brokers (P.) Ltd. (2012) 21 taxmann.com 27 (Bombay) and DCIT vs. Sandip M. Patel (2012) 137 ITD 104 (Ahd.), submitted in the form of written submissions without throwing lights on the facts and circumstances of the case. 7. Coordinate Bench of the Tribunal in case of ITO vs. Gurinder Kaur 102 ITD 189 (Del) decided the issue in controversy after discussing the decision rendered by the Hon’ble Deli High Court as well as Hon’ble Supreme Court…

ACIT, New Delhi vs. M/S. Whiteline Barter Ltd., New Delhi

ITA 5224/DEL/2015[2008-09]Status: DisposedITAT Delhi24 Apr 2019AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Salil Aggarwal, AdvocateFor Respondent: Ms. Pratima M. Biswas, CIT DR
Section 143Section 143(2)Section 147Section 153Section 153ASection 68

…), IAC vs. Avis International (P.) Ltd. – (1990) 33 ITD 217 (Del.), Self Knitting Works vs. CIT – (2014) 51 taxmann.com 137 (P&H), CIT vs. Jamnadas Virji Shares & Stock Brokers (P.) Ltd. (2012) 21 taxmann.com 27 (Bombay) and DCIT vs. Sandip M. Patel (2012) 137 ITD 104 (Ahd.), submitted in the form of written submissions without throwing lights on the facts and circumstances of the case. 7. Coordinate Bench of the Tribunal in case of ITO vs. Gurinder Kaur 102 ITD 189 (Del) decided the issue in controversy after discussing the decision rendered by the Hon’ble Deli High Court as well as Hon’ble Supreme Court…

ACIT, New Delhi vs. M/S. Dhansafal Vyapaar Ltd., New Delhi

ITA 5223/DEL/2015[2007-08]Status: DisposedITAT Delhi24 Apr 2019AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Salil Aggarwal, AdvocateFor Respondent: Ms. Pratima M. Biswas, CIT DR
Section 143Section 143(2)Section 147Section 153Section 153ASection 68

…), IAC vs. Avis International (P.) Ltd. – (1990) 33 ITD 217 (Del.), Self Knitting Works vs. CIT – (2014) 51 taxmann.com 137 (P&H), CIT vs. Jamnadas Virji Shares & Stock Brokers (P.) Ltd. (2012) 21 taxmann.com 27 (Bombay) and DCIT vs. Sandip M. Patel (2012) 137 ITD 104 (Ahd.), submitted in the form of written submissions without throwing lights on the facts and circumstances of the case. 7. Coordinate Bench of the Tribunal in case of ITO vs. Gurinder Kaur 102 ITD 189 (Del) decided the issue in controversy after discussing the decision rendered by the Hon’ble Deli High Court as well as Hon’ble Supreme Court…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4635/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…of appeal. In support strong reliance was placed in the judgment of Hon'ble P & H High Court in the case of Self Knitting Works vs. CIT, reported in (2014) 227 Taxman 253; and ITAT Ahmedabad decision in the case of DCIT vs. Sandeep M Patel, reported in (2012) 137 ITD 104. 7. First of all, we shall decide the admissibility of assessee’s petition made under Rule 27 made for the assessment years 2006-07, 2007-08 & 2008-09, challenging the validity of additions made in the impugned assessment orders on the ground that same are beyond the scope of section 153A. From the perusal of the material placed on record it is s…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4634/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Jul 2018AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…of appeal. In support strong reliance was placed in the judgment of Hon'ble P & H High Court in the case of Self Knitting Works vs. CIT, reported in (2014) 227 Taxman 253; and ITAT Ahmedabad decision in the case of DCIT vs. Sandeep M Patel, reported in (2012) 137 ITD 104. 7. First of all, we shall decide the admissibility of assessee’s petition made under Rule 27 made for the assessment years 2006-07, 2007-08 & 2008-09, challenging the validity of additions made in the impugned assessment orders on the ground that same are beyond the scope of section 153A. From the perusal of the material placed on record it is s…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4633/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Jul 2018AY 2009-10

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…of appeal. In support strong reliance was placed in the judgment of Hon'ble P & H High Court in the case of Self Knitting Works vs. CIT, reported in (2014) 227 Taxman 253; and ITAT Ahmedabad decision in the case of DCIT vs. Sandeep M Patel, reported in (2012) 137 ITD 104. 7. First of all, we shall decide the admissibility of assessee’s petition made under Rule 27 made for the assessment years 2006-07, 2007-08 & 2008-09, challenging the validity of additions made in the impugned assessment orders on the ground that same are beyond the scope of section 153A. From the perusal of the material placed on record it is s…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4632/DEL/2014[2008-09]Status: DisposedITAT Delhi31 Jul 2018AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…of appeal. In support strong reliance was placed in the judgment of Hon'ble P & H High Court in the case of Self Knitting Works vs. CIT, reported in (2014) 227 Taxman 253; and ITAT Ahmedabad decision in the case of DCIT vs. Sandeep M Patel, reported in (2012) 137 ITD 104. 7. First of all, we shall decide the admissibility of assessee’s petition made under Rule 27 made for the assessment years 2006-07, 2007-08 & 2008-09, challenging the validity of additions made in the impugned assessment orders on the ground that same are beyond the scope of section 153A. From the perusal of the material placed on record it is s…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4631/DEL/2014[2007-08]Status: DisposedITAT Delhi31 Jul 2018AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…of appeal. In support strong reliance was placed in the judgment of Hon'ble P & H High Court in the case of Self Knitting Works vs. CIT, reported in (2014) 227 Taxman 253; and ITAT Ahmedabad decision in the case of DCIT vs. Sandeep M Patel, reported in (2012) 137 ITD 104. 7. First of all, we shall decide the admissibility of assessee’s petition made under Rule 27 made for the assessment years 2006-07, 2007-08 & 2008-09, challenging the validity of additions made in the impugned assessment orders on the ground that same are beyond the scope of section 153A. From the perusal of the material placed on record it is s…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4630/DEL/2014[2006-07]Status: DisposedITAT Delhi31 Jul 2018AY 2006-07

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…of appeal. In support strong reliance was placed in the judgment of Hon'ble P & H High Court in the case of Self Knitting Works vs. CIT, reported in (2014) 227 Taxman 253; and ITAT Ahmedabad decision in the case of DCIT vs. Sandeep M Patel, reported in (2012) 137 ITD 104. 7. First of all, we shall decide the admissibility of assessee’s petition made under Rule 27 made for the assessment years 2006-07, 2007-08 & 2008-09, challenging the validity of additions made in the impugned assessment orders on the ground that same are beyond the scope of section 153A. From the perusal of the material placed on record it is s…

M/S. Meroform (India) Pvt. Ltd., Uttar Pradesh vs. DCIT, New Delhi

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4494/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…of appeal. In support strong reliance was placed in the judgment of Hon'ble P & H High Court in the case of Self Knitting Works vs. CIT, reported in (2014) 227 Taxman 253; and ITAT Ahmedabad decision in the case of DCIT vs. Sandeep M Patel, reported in (2012) 137 ITD 104. 7. First of all, we shall decide the admissibility of assessee’s petition made under Rule 27 made for the assessment years 2006-07, 2007-08 & 2008-09, challenging the validity of additions made in the impugned assessment orders on the ground that same are beyond the scope of section 153A. From the perusal of the material placed on record it is s…

Asst CIT Cen Cir 29, Mumbai vs. Shah Rukh Khan, Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 5767/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 May 2018AY 2010-11

Bench: Shri Ravish Sood, Jm & Shri N.K.Pradhan, Am Dy. Commissoner Of Income-Tax, Shri Shah Rukh Khan Central Circle-4(2), Mumbai 44-Mannat, B.J. Road, Band बिधम/ (Erstwhile Assistant Commissioner Of Income Stand, Bandra (West), Tax, Central Circle-29, Mumbai) Mumbai-400 050. Vs. R. No. 1918, 19Th Floor, Air India Building, Nariman Point, Mumbai-400 021 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aahpk3293L (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Hiro RaiFor Respondent: Shri V. Justin, D.R
Section 112Section 143(2)Section 23(1)(a)Section 271(1)(c)

…l pronouncements: (i) CIT, Central-II Vs. Divine Infracon Pvt. Ltd. (ITA No. 771/Mum/2014, dated 13.08.2018, (High Court of Delhi) (ii) CIT-4 Vs. Jamunadas Virji Shares and Stock Brokers Pvt. Ltd.(2013) 258 CTR 458 (Bom) (iii) DCIT Vs. Sandip M. Patel (2012) 137 ITD 104 (Ahmedabad) (iv) CIT Vs. Jindal Ployster Ltd. (2017) 397 ITR 282 (All) (v) Addl. CIT Vs. Gurjargravures (P) Ltd. (1978) 111 ITR 1 (SC) (vi) CIT Vs. Edwert Keventer (Successors) P. Ltd. (1980) 123 ITR 200 (Del) (vii) Ultratech Cement Ltd. Vs. Addl. CIT, Range-2(2) (2017) 298 CTR 437 (Bom) (viii) Self Knitting Works Vs. CIT (2014) 227 taxman 253 (P…

ACIT, New Delhi vs. M/S Gardenia Shelters (P) Ltd., Noida

In the result, appeal filed by the Revenue and Cross

ITA 612/DEL/2013[2010-11]Status: DisposedITAT Delhi21 Jul 2016AY 2010-11

Bench: Shri G. D. Agrawal, Hon’Ble & Smt. Beena A. Pillai

For Appellant: Shri T. Vasanthan, Sr. DRFor Respondent: Shri C S Agarwal, Sr. Adv
Section 194Section 194ASection 194A(3)(iii)Section 194J

…hich is not emanating from the ground of appeal filed by the Department. 5. The issue gets directly covered by the judgment of Hon'ble IT AT Ahmedabad dated 30.04.2012 in case of DCIT vs. Sandip M. Patel in appeal Nos. 866 to 871, 1016 & 1339 (AHD) of 2008 ( 137 ITD 104/ 22 taxmann.com 288). In that case also, the assessee tried to agitate issue of validity of the assessment proceedings through cross objection. The issue was decided in the favour of the department at the CIT(A) level and was not appealed against by the assessee U/S 253( 1). The fact that the cross objection were found to be filed beyond prescrib…

DCIT v. Sandeep M Patel (137 ITD 104) — Cited in 17 Judgments | BharatTax