Dolat Investments Ltd. v. DCIT

38 SOT 123Income Tax Appellate Tribunal2010#8448 most cited

What is Dolat Investments Ltd. v. DCIT authority for?

Confidential information disclosed to the Settlement Commission cannot be used by the Assessing Officer to make additions if the settlement application is not admitted under section 245D(1).

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2025.

Also referred to as

Dolat Investments Ltd. v. DCIT · section 245D(1) · Settlement Commission · confidential information · Assessing Officer · additions · unadmitted application

Sections most often in play

Section 271(1)(c)Section 143(3)Section 153ASection 245D(1)Section 245HA(3)Section 250Section 132Section 245C

Issues it is cited on

section 245c(1)section 245d(1)section 245hasection 245csettlement applicationsection 245d(4)section 245dincome tax settlement commissionsection 245section 32section 40(a)section 132a

Judgments citing Dolat Investments Ltd. v. DCIT

H.K. Enterprises, Mumbai vs. Dy CIT - CC-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 317/MUM/2021[2015-16]Status: DisposedITAT Mumbai24 Jan 2025AY 2015-16

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…ed additional income before Settlement Commission, no addition can be made without basis. Hence, the addition made by the AO and Ld. CIT (A) is deleted." 28. Similar view has been taken by Hon'ble Mumbai Tribunal in the case of Dolat Investments Ltd. v. DCIT [38 SOT 123] wherein the court held that where assessee's disclosure was not admitted u/s. 245D(1) of the Act, confidential information disclosed to Settlement Commission in that regard, cannot be used by Assessing Officer to make additions. The relevant extract of the decision is reproduced as below: "19. It can be seen from the aforesaid provisions that the…

H.K. Enterprises, Mumbai vs. Dy CIT CC - 2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 316/MUM/2021[2014-15]Status: DisposedITAT Mumbai24 Jan 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…ed additional income before Settlement Commission, no addition can be made without basis. Hence, the addition made by the AO and Ld. CIT (A) is deleted." 28. Similar view has been taken by Hon'ble Mumbai Tribunal in the case of Dolat Investments Ltd. v. DCIT [38 SOT 123] wherein the court held that where assessee's disclosure was not admitted u/s. 245D(1) of the Act, confidential information disclosed to Settlement Commission in that regard, cannot be used by Assessing Officer to make additions. The relevant extract of the decision is reproduced as below: "19. It can be seen from the aforesaid provisions that the…

H.K.Enterprises, Mumbai vs. DCIT, Central Circle-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 315/MUM/2021[2017-18]Status: DisposedITAT Mumbai24 Jan 2025AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…ed additional income before Settlement Commission, no addition can be made without basis. Hence, the addition made by the AO and Ld. CIT (A) is deleted." 28. Similar view has been taken by Hon'ble Mumbai Tribunal in the case of Dolat Investments Ltd. v. DCIT [38 SOT 123] wherein the court held that where assessee's disclosure was not admitted u/s. 245D(1) of the Act, confidential information disclosed to Settlement Commission in that regard, cannot be used by Assessing Officer to make additions. The relevant extract of the decision is reproduced as below: "19. It can be seen from the aforesaid provisions that the…

H.K. Enterprises, Mumbai vs. Dy CIT -CC-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 314/MUM/2021[2018-19]Status: DisposedITAT Mumbai24 Jan 2025AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…ed additional income before Settlement Commission, no addition can be made without basis. Hence, the addition made by the AO and Ld. CIT (A) is deleted." 28. Similar view has been taken by Hon'ble Mumbai Tribunal in the case of Dolat Investments Ltd. v. DCIT [38 SOT 123] wherein the court held that where assessee's disclosure was not admitted u/s. 245D(1) of the Act, confidential information disclosed to Settlement Commission in that regard, cannot be used by Assessing Officer to make additions. The relevant extract of the decision is reproduced as below: "19. It can be seen from the aforesaid provisions that the…

H.K. Enterprises, Mumbai vs. Dy CIT-CC-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 269/MUM/2021[2012-13]Status: DisposedITAT Mumbai24 Jan 2025AY 2012-13

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…ed additional income before Settlement Commission, no addition can be made without basis. Hence, the addition made by the AO and Ld. CIT (A) is deleted." 28. Similar view has been taken by Hon'ble Mumbai Tribunal in the case of Dolat Investments Ltd. v. DCIT [38 SOT 123] wherein the court held that where assessee's disclosure was not admitted u/s. 245D(1) of the Act, confidential information disclosed to Settlement Commission in that regard, cannot be used by Assessing Officer to make additions. The relevant extract of the decision is reproduced as below: "19. It can be seen from the aforesaid provisions that the…

H.K. Enterprises, Mumbai vs. Dy CIT-CC-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 268/MUM/2021[2013-14]Status: DisposedITAT Mumbai24 Jan 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…ed additional income before Settlement Commission, no addition can be made without basis. Hence, the addition made by the AO and Ld. CIT (A) is deleted." 28. Similar view has been taken by Hon'ble Mumbai Tribunal in the case of Dolat Investments Ltd. v. DCIT [38 SOT 123] wherein the court held that where assessee's disclosure was not admitted u/s. 245D(1) of the Act, confidential information disclosed to Settlement Commission in that regard, cannot be used by Assessing Officer to make additions. The relevant extract of the decision is reproduced as below: "19. It can be seen from the aforesaid provisions that the…

H.K. Enterprises, Mumbai vs. Dy CIT-CC-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 267/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Jan 2025AY 2016-17

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…ed additional income before Settlement Commission, no addition can be made without basis. Hence, the addition made by the AO and Ld. CIT (A) is deleted." 28. Similar view has been taken by Hon'ble Mumbai Tribunal in the case of Dolat Investments Ltd. v. DCIT [38 SOT 123] wherein the court held that where assessee's disclosure was not admitted u/s. 245D(1) of the Act, confidential information disclosed to Settlement Commission in that regard, cannot be used by Assessing Officer to make additions. The relevant extract of the decision is reproduced as below: "19. It can be seen from the aforesaid provisions that the…

Lodha Building and Construction P.Ltd, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 5511/MUM/2016[2008-09]Status: DisposedITAT Mumbai17 May 2017AY 2008-09

Bench: Shri D.T. Garasia & Shri N.K. Pradhanassessment Year: 2009-10

Section 143(3)Section 147Section 148Section 245CSection 245D(1)

…t High Court has held that if any admission made before Settlement Commission is not binding to the assessee. The Ld. A.R. has also relied upon the decision of Hon’ble Bombay High Court in the case of Dolat Investment vs. Dy. Commissioner of Income Tax (2010) 38 SOT 123 (Mum) and Ld. A.R. submitted that whatever admission made before the Settlement Commission is not binding to the assessee and whatever the 7 ITA No.5505/M/2016 & ITA No.5510/M/2016 & Ors. M/s. Anantnadh Constructions and Farms Pvt. Ltd. & Ors. information disclosed by the assessee in such proceedings it cannot be used against the assessee for maki…

Ashtavinayak Estate Company P. Ltd, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 5510/MUM/2016[2008-09]Status: DisposedITAT Mumbai17 May 2017AY 2008-09

Bench: Shri D.T. Garasia & Shri N.K. Pradhanassessment Year: 2009-10

Section 143(3)Section 147Section 148Section 245CSection 245D(1)

…t High Court has held that if any admission made before Settlement Commission is not binding to the assessee. The Ld. A.R. has also relied upon the decision of Hon’ble Bombay High Court in the case of Dolat Investment vs. Dy. Commissioner of Income Tax (2010) 38 SOT 123 (Mum) and Ld. A.R. submitted that whatever admission made before the Settlement Commission is not binding to the assessee and whatever the 7 ITA No.5505/M/2016 & ITA No.5510/M/2016 & Ors. M/s. Anantnadh Constructions and Farms Pvt. Ltd. & Ors. information disclosed by the assessee in such proceedings it cannot be used against the assessee for maki…

Lodha Land Developers P. Ltd, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 5508/MUM/2016[2007-08]Status: DisposedITAT Mumbai17 May 2017AY 2007-08

Bench: Shri D.T. Garasia & Shri N.K. Pradhanassessment Year: 2009-10

Section 143(3)Section 147Section 148Section 245CSection 245D(1)

…t High Court has held that if any admission made before Settlement Commission is not binding to the assessee. The Ld. A.R. has also relied upon the decision of Hon’ble Bombay High Court in the case of Dolat Investment vs. Dy. Commissioner of Income Tax (2010) 38 SOT 123 (Mum) and Ld. A.R. submitted that whatever admission made before the Settlement Commission is not binding to the assessee and whatever the 7 ITA No.5505/M/2016 & ITA No.5510/M/2016 & Ors. M/s. Anantnadh Constructions and Farms Pvt. Ltd. & Ors. information disclosed by the assessee in such proceedings it cannot be used against the assessee for maki…

Lodha Designed Construction P. Ltd, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 5507/MUM/2016[2008-09]Status: DisposedITAT Mumbai17 May 2017AY 2008-09

Bench: Shri D.T. Garasia & Shri N.K. Pradhanassessment Year: 2009-10

Section 143(3)Section 147Section 148Section 245CSection 245D(1)

…t High Court has held that if any admission made before Settlement Commission is not binding to the assessee. The Ld. A.R. has also relied upon the decision of Hon’ble Bombay High Court in the case of Dolat Investment vs. Dy. Commissioner of Income Tax (2010) 38 SOT 123 (Mum) and Ld. A.R. submitted that whatever admission made before the Settlement Commission is not binding to the assessee and whatever the 7 ITA No.5505/M/2016 & ITA No.5510/M/2016 & Ors. M/s. Anantnadh Constructions and Farms Pvt. Ltd. & Ors. information disclosed by the assessee in such proceedings it cannot be used against the assessee for maki…

Lodha Designed Construction P. Ltd, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 5506/MUM/2016[2009-10]Status: DisposedITAT Mumbai17 May 2017AY 2009-10

Bench: Shri D.T. Garasia & Shri N.K. Pradhanassessment Year: 2009-10

Section 143(3)Section 147Section 148Section 245CSection 245D(1)

…t High Court has held that if any admission made before Settlement Commission is not binding to the assessee. The Ld. A.R. has also relied upon the decision of Hon’ble Bombay High Court in the case of Dolat Investment vs. Dy. Commissioner of Income Tax (2010) 38 SOT 123 (Mum) and Ld. A.R. submitted that whatever admission made before the Settlement Commission is not binding to the assessee and whatever the 7 ITA No.5505/M/2016 & ITA No.5510/M/2016 & Ors. M/s. Anantnadh Constructions and Farms Pvt. Ltd. & Ors. information disclosed by the assessee in such proceedings it cannot be used against the assessee for maki…

Anantnath Constructoins and Farms P.Ltd, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 5505/MUM/2016[2009-10]Status: DisposedITAT Mumbai17 May 2017AY 2009-10

Bench: Shri D.T. Garasia & Shri N.K. Pradhanassessment Year: 2009-10

Section 143(3)Section 147Section 148Section 245CSection 245D(1)

…t High Court has held that if any admission made before Settlement Commission is not binding to the assessee. The Ld. A.R. has also relied upon the decision of Hon’ble Bombay High Court in the case of Dolat Investment vs. Dy. Commissioner of Income Tax (2010) 38 SOT 123 (Mum) and Ld. A.R. submitted that whatever admission made before the Settlement Commission is not binding to the assessee and whatever the 7 ITA No.5505/M/2016 & ITA No.5510/M/2016 & Ors. M/s. Anantnadh Constructions and Farms Pvt. Ltd. & Ors. information disclosed by the assessee in such proceedings it cannot be used against the assessee for maki…

Dolat Investments Ltd. v. DCIT (38 SOT 123) — Cited in 13 Judgments | BharatTax