What is Delhi in CIT v. Abhinav Kumar Mittal authority for?

In a search assessment under Section 153C following a Section 132 search, an Assessing Officer cannot refer property valuation to a District Valuation Officer (DVO) for additions under Section 69 unless incriminating material regarding undervaluation is found during the search. Any DVO valuation made without such material is invalid.

How many judgments cite Delhi in CIT v. Abhinav Kumar Mittal?

47 judgments on BharatTax cite Delhi in CIT v. Abhinav Kumar Mittal (351 ITR 20), spanning 2015 to 2025.

Delhi in CIT v. Abhinav Kumar Mittal (351 ITR 20)

Sh. Saranjit Singh, Patiala vs. ACIT, Central Circle -2, Chandigarh

In the result, the appeals of the assessees stand allowed

ITA 383/CHANDI/2022[2009-10]Status: DisposedITAT Chandigarh12 Aug 2024AY 2009-10

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 381 & 382/Chd/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The Acit बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Ahjps3586P अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita Nos. 383 & 384/Chd/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The Acit Saranjit Singh, बनाम Centralcircle-2, 11-A, Gen Chanda Chandigarh Singh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Amwps9575J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing )

For Appellant: Shri Rohit Kapoor, CA and Shri Vir Sain Aggarwal, CAFor Respondent: Smt. Kusum Bansal, CIT DR

Section 132Section 153ASection 250

…hich, in our opinion, is both sound as well as logical, we have no hesitation in upholding the same. Accordingly, the ground raised by the Department on this issue also stands dismissed.[Para 8.3] (v) 2013 (1) TMI 629 - DELHI HIGH COURT Other Citation: (2013] 351 ITR 20 COMMISSIONER OF INCOME TAX VERSUS ABHINAV KUMAR MITTAL Additions u/s 69 - search conducted u/s 132 - notice u/s 153C - valuation of properties referred to District Valuation Officer (DVO) - ITAT deleted the addition - Held that:- No reason to differ from the view taken by the Tribunal as no material was found in the search and seizure operations,…

Sh. Shamsher Singh, Patiala vs. ACIT, Central Circle-2, Chandigarh

In the result, the appeals of the assessees stand allowed

ITA 382/CHANDI/2022[2011-12]Status: DisposedITAT Chandigarh12 Aug 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 381 & 382/Chd/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The Acit बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Ahjps3586P अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita Nos. 383 & 384/Chd/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The Acit Saranjit Singh, बनाम Centralcircle-2, 11-A, Gen Chanda Chandigarh Singh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Amwps9575J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing )

For Appellant: Shri Rohit Kapoor, CA and Shri Vir Sain Aggarwal, CAFor Respondent: Smt. Kusum Bansal, CIT DR

Section 132Section 153ASection 250

…hich, in our opinion, is both sound as well as logical, we have no hesitation in upholding the same. Accordingly, the ground raised by the Department on this issue also stands dismissed.[Para 8.3] (v) 2013 (1) TMI 629 - DELHI HIGH COURT Other Citation: (2013] 351 ITR 20 COMMISSIONER OF INCOME TAX VERSUS ABHINAV KUMAR MITTAL Additions u/s 69 - search conducted u/s 132 - notice u/s 153C - valuation of properties referred to District Valuation Officer (DVO) - ITAT deleted the addition - Held that:- No reason to differ from the view taken by the Tribunal as no material was found in the search and seizure operations,…

Sh. Shamsher Singh, Patiala vs. ACIT, Central Circle-2, Chandigarh

In the result, the appeals of the assessees stand allowed

ITA 381/CHANDI/2022[2009-10]Status: DisposedITAT Chandigarh12 Aug 2024AY 2009-10

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 381 & 382/Chd/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The Acit बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Ahjps3586P अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita Nos. 383 & 384/Chd/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The Acit Saranjit Singh, बनाम Centralcircle-2, 11-A, Gen Chanda Chandigarh Singh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Amwps9575J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing )

For Appellant: Shri Rohit Kapoor, CA and Shri Vir Sain Aggarwal, CAFor Respondent: Smt. Kusum Bansal, CIT DR

Section 132Section 153ASection 250

…hich, in our opinion, is both sound as well as logical, we have no hesitation in upholding the same. Accordingly, the ground raised by the Department on this issue also stands dismissed.[Para 8.3] (v) 2013 (1) TMI 629 - DELHI HIGH COURT Other Citation: (2013] 351 ITR 20 COMMISSIONER OF INCOME TAX VERSUS ABHINAV KUMAR MITTAL Additions u/s 69 - search conducted u/s 132 - notice u/s 153C - valuation of properties referred to District Valuation Officer (DVO) - ITAT deleted the addition - Held that:- No reason to differ from the view taken by the Tribunal as no material was found in the search and seizure operations,…

Khanna Infrabuild Private Limited 2000-1A, Sukhdev Nagar Ferozepur Road, Ludhiana vs. The Deputy Commissioner of Income Tax Central Circle-2 Ludhiana, Ludhiana

In the result, the ground of appeal is allowed

ITA 679/CHANDI/2023[2019-2020]Status: DisposedITAT Chandigarh28 Jun 2024AY 2019-2020

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR

Section 115BSection 145(3)Section 153ASection 35ASection 69

…gnored the judgment of the jurisdictional Bench of ITAT in the case of Harbhajan Kaur and Smt. Jatinder Kaur in ITA No. 70 Et 71/Chd/2021 and 75 a 76/Chd/2021 in which, following the judgment of Delhi High Court in the case of Abhinav Kumar Mittal reported at 351 ITR 20, it has been held that no reference could be made to the Valuation Officer in the absence of any incriminating material found during search. 5. That the finding of the Ld. CIT(A) that the reference the Valuation Officer is valid, even if, no document or material is unearthed for the aforesaid period is against the facts & circumstances of the case…

Khanna Infrabuild Private Limited, Ludhiana vs. The Deputy Commissioner of Income Tax (Central Circle)-2, Ludhiana

In the result, the ground of appeal is allowed

ITA 668/CHANDI/2023[2018-2019]Status: DisposedITAT Chandigarh28 Jun 2024AY 2018-2019

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR

Section 115BSection 145(3)Section 153ASection 35ASection 69

…gnored the judgment of the jurisdictional Bench of ITAT in the case of Harbhajan Kaur and Smt. Jatinder Kaur in ITA No. 70 Et 71/Chd/2021 and 75 a 76/Chd/2021 in which, following the judgment of Delhi High Court in the case of Abhinav Kumar Mittal reported at 351 ITR 20, it has been held that no reference could be made to the Valuation Officer in the absence of any incriminating material found during search. 5. That the finding of the Ld. CIT(A) that the reference the Valuation Officer is valid, even if, no document or material is unearthed for the aforesaid period is against the facts & circumstances of the case…

Khanna Infrabuild Private Limited, Ludhiana vs. The Deputy Commissioner of Income Tax (Central Circle)-2 Ludhiana, Ludhiana

In the result, the ground of appeal is allowed

ITA 663/CHANDI/2023[2017-2018]Status: DisposedITAT Chandigarh28 Jun 2024AY 2017-2018

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR

Section 115BSection 145(3)Section 153ASection 35ASection 69

…gnored the judgment of the jurisdictional Bench of ITAT in the case of Harbhajan Kaur and Smt. Jatinder Kaur in ITA No. 70 Et 71/Chd/2021 and 75 a 76/Chd/2021 in which, following the judgment of Delhi High Court in the case of Abhinav Kumar Mittal reported at 351 ITR 20, it has been held that no reference could be made to the Valuation Officer in the absence of any incriminating material found during search. 5. That the finding of the Ld. CIT(A) that the reference the Valuation Officer is valid, even if, no document or material is unearthed for the aforesaid period is against the facts & circumstances of the case…

Shri Mahesh Kumar Agarwal, Sundargarh vs. DCIT, Central Circle-2, Bhubaneswar

In the result, assessee’s appeal in the case of Mahesh

ITA 382/CTK/2018[2014-15]Status: DisposedITAT Cuttack10 Jan 2022AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am It(Ss)A No.117-119/Ctk/2018 ( Assessment Years :2011-2012 To 2013-2014) Mahesh Kumar Agarwal, Vs Dcit, Central Circle-2, Plot No.O-10, Civil Township, Bhubaneswar Rourkela, Sundargarh-769004 Pan No. : Abdpa 8307 Q & It(Ss)A No.146&147/Ctk/2018 (Assessment Years :2011-2012 & 2012-2013) Dcit, Central Circle-2, Vs Mahesh Kumar Agarwal, Bhubaneswar Plot No.O-10, Civil Township, Rourkela, Sundargarh-769004 Pan No. : Abdpa 8307 Q & It(Ss)A No.44/Ctk/2018 (नििाारण वषा / Assessment Year :2011-2012) Smt. Sanju Agarwal, Vs Dcit, Central Circle-2, Plot No.O-10, Civil Township, Bhubaneswar Rourkela, Sundargarh-769004 Pan No. : Aavpa 4328 C (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri S.M.Surana, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 22/10/2021 घोषणा की तािीख/Date Of Pronouncement : 10/01/2022 आदेश / O R D E R Per Bench: In The Above Captioned Seven Appeals, Five Appeals Have Been Filed By Two Different Assessees & Two Appeals Have 2 It(Ss)A Nos.44/Ctk/2018 It(Ss)A Nos.117-119/Ctk/2018 It(Ss)A Nos.146&147/Ctk/2018 & Ita No.382/Ctk/2018 Been Filed By The Department Which Are Directed Against The Separate Orders Of Cit(A)-2, Bhubaneswar, All Dated 31.01.2018 For The Assessment Years 2011-2012, 2012-2013, 2013-2014 & 2014-2015, Respectively.

For Appellant: Shri S.M.Surana, ARFor Respondent: Shri M.K.Gautam, CITDR

Section 133(6)Section 142ASection 153Section 153ASection 153B

…No.382/CTK/2018 21. For the proposition that reference made to DVO is illegal if no incriminating document with regard to investment is house property was found, we place reliance on the judgment of Hon'ble Delhi High Court in the case of Abhinav Kumar Mittal 351 ITR 20 (supra) wherein it has been held that “no reference has to be made to DVO unless incriminating documents is found in the course of search. Similar view was also taken by Hon'ble Gujarat High Court in the case of Anand Banwarilal Adhukia vs. DCIT (supra ) holding that “the other relevant provision which is required to be considered is that section…

Smt. Harbhajan Kaur, Ludhiana vs. DCIT-CC-1, Ludhiana

In the result, all the four appeals filed by the assessee Smt

ITA 76/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh25 Oct 2021AY 2015-16

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. C. Chandrakanta

Section 132Section 153C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य एवं "ी आर.एल. नेगी, "या#यक सद%य BEFORE: SHRI N.K. SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA NO. 70 & 71/Chd/2021 "नधा"रण वष" / Assessment Year : 2014-15 & 2015-2016 Smt. Jatinder Kaur बनाम The DCIT Kothi No. 2. Opp CC-1 Gurunanak Public School, Aayakar Bhawan Opp. BVM Sarabha Nagar, Ludhiana- School, 141001, Punjab Kitchlu Nagar, Ludhiana- 141001, Punjab "थायी लेखा सं./PAN NO: AIAPK8721G अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 75 & 7…

Smt. Harbhajan Kaur, Ludhiana vs. DCIT-CC-1, Ludhiana

In the result, all the four appeals filed by the assessee Smt

ITA 75/CHANDI/2021[2014-15]Status: DisposedITAT Chandigarh25 Oct 2021AY 2014-15

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. C. Chandrakanta

Section 132Section 153C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य एवं "ी आर.एल. नेगी, "या#यक सद%य BEFORE: SHRI N.K. SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA NO. 70 & 71/Chd/2021 "नधा"रण वष" / Assessment Year : 2014-15 & 2015-2016 Smt. Jatinder Kaur बनाम The DCIT Kothi No. 2. Opp CC-1 Gurunanak Public School, Aayakar Bhawan Opp. BVM Sarabha Nagar, Ludhiana- School, 141001, Punjab Kitchlu Nagar, Ludhiana- 141001, Punjab "थायी लेखा सं./PAN NO: AIAPK8721G अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 75 & 7…

Smt. Jatinder Kaur, Ludhiana vs. DCIT-CC-1, Ludhiana

In the result, all the four appeals filed by the assessee Smt

ITA 71/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh25 Oct 2021AY 2015-16

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. C. Chandrakanta

Section 132Section 153C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य एवं "ी आर.एल. नेगी, "या#यक सद%य BEFORE: SHRI N.K. SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA NO. 70 & 71/Chd/2021 "नधा"रण वष" / Assessment Year : 2014-15 & 2015-2016 Smt. Jatinder Kaur बनाम The DCIT Kothi No. 2. Opp CC-1 Gurunanak Public School, Aayakar Bhawan Opp. BVM Sarabha Nagar, Ludhiana- School, 141001, Punjab Kitchlu Nagar, Ludhiana- 141001, Punjab "थायी लेखा सं./PAN NO: AIAPK8721G अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 75 & 7…