Delhi in Alankar Saphire Developers v. Dy. CIT

184 ITD 847Income Tax Appellate Tribunal2020#15152 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2024.

Also reported as

116 Taxmann.com 389

Issues it is cited on

section 76section 96section 153a(1)(b)shell companysection 264panchnamasection 132(1)borrowed satisfactionaddition u/s 68section 153dsection 132along term capital gain

Judgments citing Delhi in Alankar Saphire Developers v. Dy. CIT

ACIT, CC-2, Chandigarh vs. M/S Tjr Properties Pvt. Ltd., Chandigarh

ITA 145/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh19 Mar 2024AY 2017-18

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT DR
Section 132Section 132(1)Section 143(3)Section 153ASection 153A(1)(b)Section 153DSection 68

…eeta Gutgutia’ 96 taxmann.com 468/257 Taxman 441 (SC) and ‘Kabul Chawla’ were dismissed by the Hon'ble Apex Court. The relevant portion is re-produced below - "Recently, Hon'ble ITAT Delhi in Alankar Saphire Developers v. Dy. CIT [2020] 116 taxmann.com 389/184 ITD 847 (Delhi - Trib.) decided the issue that if no incriminating material is found in the search, no addition can be made u/s 153A. During the course of hearing in this case the assessee relied on the decision of Hon'ble Delhi High Court in CIT v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi) and Pr. CIT v. Meeta Gutg…

M/S Tjr Properties Pvt. Ltd., Chandigarh vs. ACIT, CC-2, Chandigarh

ITA 5/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh05 Mar 2024AY 2017-18

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT DR
Section 132Section 132(1)Section 143(3)Section 153ASection 153A(1)(b)Section 153DSection 68

…eeta Gutgutia’ 96 taxmann.com 468/257 Taxman 441 (SC) and ‘Kabul Chawla’ were dismissed by the Hon'ble Apex Court. The relevant portion is re-produced below - "Recently, Hon'ble ITAT Delhi in Alankar Saphire Developers v. Dy. CIT [2020] 116 taxmann.com 389/184 ITD 847 (Delhi - Trib.) decided the issue that if no incriminating material is found in the search, no addition can be made u/s 153A. During the course of hearing in this case the assessee relied on the decision of Hon'ble Delhi High Court in CIT v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi) and Pr. CIT v. Meeta Gutg…

M/S Tjr Properties Pvt. Ltd., Chandigarh vs. ACIT, CC-2, Chandigarh

In the result, the Appeal is partly allowed

ITA 738/CHANDI/2022[2016-17]Status: DisposedITAT Chandigarh22 Feb 2024AY 2016-17

Bench: Shri A.D. Jain & Shri Vikram Singh Yadav

For Appellant: Sh. Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT-DR
Section 132Section 132(1)Section 143(3)Section 153Section 153ASection 153A(1)(b)Section 153DSection 68

…7 Taxman 441 (SC) and 'Kabul Chawla' were dismissed by the Hon'ble Apex Court. The relevant portion is re-produced below "Recently, Hon'ble ITAT Delhi in ‘Alankar Saphire Developers v. Dy. CIT’, [2020] 116 taxmann.com ITA 738/CHD/2022 A.Y. 2016-17 12 389/184 ITD 847 (Delhi -Trib.) decided the issue that if no incriminating material is found in the search, no addition can be made u/s 153A. During the course of hearing in this case the assessee relied on the decision of Hon'ble Delhi High Court in ‘CIT v. Kabul Chawla', [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi) and ‘Pr. CIT v. Meeta G…

M/S Tjr Properties Pvt. Ltd., Chandigarh vs. ACIT, CC-2, Chandigarh

In the result, the Appeal is partly allowed

ITA 4/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh16 Feb 2024AY 2015-16

Bench: Shri A.D. Jain & Shri Vikram Singh Yadav

For Appellant: Sh. Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT-DR
Section 132Section 132(1)Section 143(3)Section 153ASection 153A(1)(b)Section 153DSection 68

…/257 Taxman 441 (SC) and 'Kabul Chawla' were ITA 4/CHD/2023 A.Y. 2015-16 12 dismissed by the Hon'ble Apex Court. The relevant portion is re-produced below "Recently, Hon'ble ITAT Delhi in ‘Alankar Saphire Developers v. Dy. CIT’, [2020] 116 taxmann.com 389/184 ITD 847 (Delhi -Trib.) decided the issue that if no incriminating material is found in the search, no addition can be made u/s 153A. During the course of hearing in this case the assessee relied on the decision of Hon'ble Delhi High Court in ‘CIT v. Kabul Chawla', [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi) and ‘Pr. CIT v. Meeta G…

M/S Tjr Properties Pvt. Ltd., Chandigarh vs. ACIT, CC-2, Chandigarh

ITA 3/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh02 Feb 2024AY 2014-15

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT DR
Section 132Section 132(1)Section 153ASection 153DSection 68

…MeetaGutgutia’ 96 taxmann.com 468/257 Taxman 441 (SC) and ‘Kabul Chawla’ were dismissed by the Hon'ble Apex Court. The relevant portion is re-produced below - "Recently, Hon'ble ITAT Delhi in Alankar Saphire Developers v. Dy. CIT [2020] 116 taxmann.com 389/184 ITD 847 (Delhi - Trib.) decided the issue that if no incriminating material is found in the search, no addition can be made u/s 153A. During the course of hearing in this case the assessee relied on the decision of Hon'ble Delhi High Court in CIT v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi) and Pr. CIT v. Meeta Gutg…

ACIT, CC-2, Chandigarh vs. M/S Tjr Properties Pvt. Ltd., Chandigarh

ITA 144/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh02 Feb 2024AY 2014-15

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT DR
Section 132Section 132(1)Section 153ASection 153DSection 68

…MeetaGutgutia’ 96 taxmann.com 468/257 Taxman 441 (SC) and ‘Kabul Chawla’ were dismissed by the Hon'ble Apex Court. The relevant portion is re-produced below - "Recently, Hon'ble ITAT Delhi in Alankar Saphire Developers v. Dy. CIT [2020] 116 taxmann.com 389/184 ITD 847 (Delhi - Trib.) decided the issue that if no incriminating material is found in the search, no addition can be made u/s 153A. During the course of hearing in this case the assessee relied on the decision of Hon'ble Delhi High Court in CIT v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi) and Pr. CIT v. Meeta Gutg…

Delhi in Alankar Saphire Developers v. Dy. CIT (184 ITD 847) — Cited in 6 Judgments | BharatTax