How many judgments cite Dy. CIT v. Aggarwal Entertainment (P.) Ltd.?

41 judgments on BharatTax cite Dy. CIT v. Aggarwal Entertainment (P.) Ltd. (72 Taxmann.com 340), spanning 2017 to 2023.

Dy. CIT v. Aggarwal Entertainment (P.) Ltd.

72 Taxmann.com 340High Court2016#2878 most cited

What is Dy. CIT v. Aggarwal Entertainment (P.) Ltd. authority for?

An assessment processed under section 143(1) of the Income-tax Act, 1961, cannot be reopened under section 153A if no further action was required by the Assessing Officer on such return, as it is not considered 'pending'.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2023.

Also referred to as

Aggarwal Entertainment · section 153A · section 143(1) · search and seizure · assessment procedure · pending assessment · Delhi Tribunal · reopening assessment

Issues it is cited on

relinquishment of right section 153aof section 49 settlement application section 153a proceedings onus of proof section 53a summons under section 131 section 158bd section 53 annual value price rigging

Judgments citing Dy. CIT v. Aggarwal Entertainment (P.) Ltd.

Smt. Nita Sethia, Kolkata vs. DCIT, Central Circle - 3(3), Kolkata

Appeal is allowed

ITA 1994/KOL/2018[2012-13]Status: DisposedITAT Kolkata30 Nov 2018AY 2012-13

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2012-13 Smt. Nita Sethia V/S. Dcit, Central Circle- 5, Janki Shah Road, 1St 3(3), 110, Shanti Pally, Floor, Hastings, Aayakar Bhavan, Kolkata-700022 Poorva, E.M. Bye Pass, [Pan No.Ajwps 8335 H] Nr. Ruby Hospital, Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S.M. Surana, Advocate अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, Cit-Dr ""यथ" क" ओर से/By Respondent 12-11-2018 सुनवाई क" तार"ख/Date Of Hearing 30-11-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For The Assessment Year 2012-13 Arises Against Commissioner Of Income Tax (Appeals)-21, Kolkata’S Order Dated 31.08.2018 Passed In Case No.930/Acit,Cc-3(3)/Cit(A)-21/Kol/2015-16, Involving Proceedings U/S 153A R.W.S.143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. The Assessee Raises Two Substantive Grounds In Her Instant Appeal. Her Former Legal Grievance Challenges Validity Of Sec. 153A Proceedings In Absence Of Any Incriminating Material Found Or Seized During The Course Of Search. This Follows Her Latter Substantive Ground On Merits That The Assessing Officer & The Cit(A) Have Erred In Law As Well As On Facts In Treating Long

Section 143(2)Section 153Section 153ASection 153CSection 68

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Shri, M. Balaganesh, Accountant Member Assessment Year :2012-13 Smt. Nita Sethia V/s. DCIT, Central Circle- 5, Janki Shah Road, 1st 3(3), 110, Shanti Pally, Floor, Hastings, Aayakar Bhavan, Kolkata-700022 Poorva, E.M. Bye Pass, [PAN No.AJWPS 8335 H] Nr. Ruby Hospital, Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S.M. Surana, Advocate अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, CIT-DR ""यथ" क" ओर से/By Respondent 12-11-2018 सुनवाई क" तार"ख/Date of He…

DCIT, New Delhi vs. M/S Sharp Menthol India Ltd., Delhi

Appeal is partly allowed for statistical purpose

ITA 3642/DEL/2008[2003-04]Status: DisposedITAT Delhi29 Nov 2018AY 2003-04

Bench: Shri R. K. Panda & Ms Suchitra Kamblesharp Mint Ltd. Vs Dcit (Formerly Known As Sharp Menthol Central Circle-22 India Ltd. & Thereafter As Sharp New Delhi Global Ltd.) 1St Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent) Dcit Vs Sharp Mint Ltd. Central Circle-22 1St Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent)

Section 132Section 143(3)Section 153ASection 80H

…ing material so as to attract invocation of Section 153A of the Act. The Ld. AR relied upon the following case laws on merits: i. Kabul Chawla 380 ITR 473(Del.) ii) Best Infrastructure India (P.) Ltd. 397 ITR 82(Del) iii) Aggarwal Entertainment P. Ltd. (2016) 72 Taxmann.com 340( Del. Tri.) iv) Ravneet Solutions P. Ltd. (2018) 93 Taxmann.com 59 (HN) 7. The Ld. DR submitted that as mentioned in Para 3 of assessment order, the assessee surrendered an amount of Rs.1,04,16,783/- u/s 132(4) for A.Y.2002-03 & Rs.6,80,35,942/- for A.Y.2003-04. The assessee filed return of income u/s 139(1) disclosing income of Rs. 1,76,…

Sharp Menthol India Ltd., New Delhi vs. DCIT, New Delhi

Appeal is partly allowed for statistical purpose

ITA 3624/DEL/2008[2004-05]Status: DisposedITAT Delhi29 Nov 2018AY 2004-05

Section 132Section 143(3)Section 153ASection 80H

Sharp Menthol India Ltd., New Delhi vs. DCIT, New Delhi

Appeal is partly allowed for statistical purpose

ITA 3623/DEL/2008[2002-03]Status: DisposedITAT Delhi29 Nov 2018AY 2002-03

Section 132Section 143(3)Section 153ASection 80H

M/S.Vascular Concepts Ltd., Bangalore vs. DCIT-Central Circle-1(4), Bangalore

In the result, appeals of the assessee are partly allowed

ITA 1927/BANG/2016[2013-2014]Status: DisposedITAT Bangalore29 Jan 2018AY 2013-2014

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

For Appellant: Shri K.R. Pradeep, AdvocateFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 153ASection 153DSection 234ASection 37

…pany Vs. DCIT (Supra) and CIT Vs. Kabul Chawla of Delhi High Court. 20. This legal proposition was followed by the Tribunal in a series of cases and some of the cases are listed hereunder: i) Dy.CIT, CC-1, New Delhi Vs.Aggarwal Entertainment (P.) Ltd. (2016) (72 Taxmann.com 340),dated 29.6.2016 (ITA Delhi Bench 'A). 21. Turning to the fact of the case we find that undisputedly no incriminating material was found during the course of search and these averments in this regard were not disputed by the Revenue. It is also a fact that original assessment was completed as return of income was filed on 19.01.2003 and th…

M/S.Vascular Concepts Ltd., Bangalore vs. DCIT-Central Circle-1(4), Bangalore

In the result, appeals of the assessee are partly allowed

ITA 1926/BANG/2016[2021-2013]Status: DisposedITAT Bangalore29 Jan 2018AY 2021-2013

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

For Appellant: Shri K.R. Pradeep, AdvocateFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 153ASection 153DSection 234ASection 37

M/S. Delhi International Airport Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the assessees' appeals in ITA Nos

ITA 635/BANG/2017[2008-09]Status: DisposedITAT Bangalore13 Oct 2017AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

For Respondent: Shri B.K. Panda, CIT

Section 143(3)Section 14ASection 153A

…pany Vs. DCIT (Supra) and CIT Vs. Kabul Chawla of Delhi High Court. 20. This legal proposition was followed by the Tribunal in a series of cases and some of the cases are listed hereunder: i) Dy.CIT, CC-I, New Delhi Vs.Aggarwal Entertainment (P.) Ltd. (2016) (72 Taxmann.com 340), dated 29.6.2016 (ITA Delhi Bench 'A). 21. Turning to the fact of the case we find that undisputedly no incriminating material was found during the course of search and these averments in this regard were not disputed by the Revenue. It is also a fact that original assessment was completed as return of income was filed on 19.01.2003 and t…

Assistant Commissioner of Income-Tax, Bangalore vs. M/S.Gmr Hyderabad International Airport Ltd., Bangalore

In the result, the assessees' appeals in ITA Nos

ITA 634/BANG/2017[2009-10]Status: DisposedITAT Bangalore13 Oct 2017AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

For Respondent: Shri B.K. Panda, CIT

Section 143(3)Section 14ASection 153A

…pany Vs. DCIT (Supra) and CIT Vs. Kabul Chawla of Delhi High Court. 20. This legal proposition was followed by the Tribunal in a series of cases and some of the cases are listed hereunder: i) Dy.CIT, CC-I, New Delhi Vs.Aggarwal Entertainment (P.) Ltd. (2016) (72 Taxmann.com 340), dated 29.6.2016 (ITA Delhi Bench 'A). 21. Turning to the fact of the case we find that undisputedly no incriminating material was found during the course of search and these averments in this regard were not disputed by the Revenue. It is also a fact that original assessment was completed as return of income was filed on 19.01.2003 and t…

M/S.Gmr Hyderabad International Airport Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the assessees' appeals in ITA Nos

ITA 632/BANG/2017[2008-09]Status: DisposedITAT Bangalore13 Oct 2017AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

For Respondent: Shri B.K. Panda, CIT

Section 143(3)Section 14ASection 153A

…pany Vs. DCIT (Supra) and CIT Vs. Kabul Chawla of Delhi High Court. 20. This legal proposition was followed by the Tribunal in a series of cases and some of the cases are listed hereunder: i) Dy.CIT, CC-I, New Delhi Vs.Aggarwal Entertainment (P.) Ltd. (2016) (72 Taxmann.com 340), dated 29.6.2016 (ITA Delhi Bench 'A). 21. Turning to the fact of the case we find that undisputedly no incriminating material was found during the course of search and these averments in this regard were not disputed by the Revenue. It is also a fact that original assessment was completed as return of income was filed on 19.01.2003 and t…

M/S. Delhi International Airport Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the assessees' appeals in ITA Nos

ITA 621/BANG/2017[2010-11]Status: DisposedITAT Bangalore13 Oct 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

For Respondent: Shri B.K. Panda, CIT

Section 143(3)Section 14ASection 153A

…pany Vs. DCIT (Supra) and CIT Vs. Kabul Chawla of Delhi High Court. 20. This legal proposition was followed by the Tribunal in a series of cases and some of the cases are listed hereunder: i) Dy.CIT, CC-I, New Delhi Vs.Aggarwal Entertainment (P.) Ltd. (2016) (72 Taxmann.com 340), dated 29.6.2016 (ITA Delhi Bench 'A). 21. Turning to the fact of the case we find that undisputedly no incriminating material was found during the course of search and these averments in this regard were not disputed by the Revenue. It is also a fact that original assessment was completed as return of income was filed on 19.01.2003 and t…

M/S.Gmr Hyderabad International Airport Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the assessees' appeals in ITA Nos

ITA 619/BANG/2017[2009-10]Status: DisposedITAT Bangalore13 Oct 2017AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

For Respondent: Shri B.K. Panda, CIT

Section 143(3)Section 14ASection 153A

…pany Vs. DCIT (Supra) and CIT Vs. Kabul Chawla of Delhi High Court. 20. This legal proposition was followed by the Tribunal in a series of cases and some of the cases are listed hereunder: i) Dy.CIT, CC-I, New Delhi Vs.Aggarwal Entertainment (P.) Ltd. (2016) (72 Taxmann.com 340), dated 29.6.2016 (ITA Delhi Bench 'A). 21. Turning to the fact of the case we find that undisputedly no incriminating material was found during the course of search and these averments in this regard were not disputed by the Revenue. It is also a fact that original assessment was completed as return of income was filed on 19.01.2003 and t…

M/S. Gms Hyderabad International Airport Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the assessees' appeals in ITA Nos

ITA 602/BANG/2017[2007-08]Status: DisposedITAT Bangalore13 Oct 2017AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

For Respondent: Shri B.K. Panda, CIT

Section 143(3)Section 14ASection 153A

…pany Vs. DCIT (Supra) and CIT Vs. Kabul Chawla of Delhi High Court. 20. This legal proposition was followed by the Tribunal in a series of cases and some of the cases are listed hereunder: i) Dy.CIT, CC-I, New Delhi Vs.Aggarwal Entertainment (P.) Ltd. (2016) (72 Taxmann.com 340), dated 29.6.2016 (ITA Delhi Bench 'A). 21. Turning to the fact of the case we find that undisputedly no incriminating material was found during the course of search and these averments in this regard were not disputed by the Revenue. It is also a fact that original assessment was completed as return of income was filed on 19.01.2003 and t…

Assistant Commissioner of Income Tax, Bangalore vs. M/S. Gmr Hyderabad International Airport Ltd, Bangalore

In the result, the assessees' appeals in ITA Nos

ITA 601/BANG/2017[2013-14]Status: DisposedITAT Bangalore13 Oct 2017AY 2013-14

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

For Respondent: Shri B.K. Panda, CIT

Section 143(3)Section 14ASection 153A

…pany Vs. DCIT (Supra) and CIT Vs. Kabul Chawla of Delhi High Court. 20. This legal proposition was followed by the Tribunal in a series of cases and some of the cases are listed hereunder: i) Dy.CIT, CC-I, New Delhi Vs.Aggarwal Entertainment (P.) Ltd. (2016) (72 Taxmann.com 340), dated 29.6.2016 (ITA Delhi Bench 'A). 21. Turning to the fact of the case we find that undisputedly no incriminating material was found during the course of search and these averments in this regard were not disputed by the Revenue. It is also a fact that original assessment was completed as return of income was filed on 19.01.2003 and t…

Assistant Commissioner of Income Tax, Bangalore vs. M/S. Gmr Hyderabad International Airport Ltd, Bangalore

In the result, the assessees' appeals in ITA Nos

ITA 600/BANG/2017[2012-13]Status: DisposedITAT Bangalore13 Oct 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

For Respondent: Shri B.K. Panda, CIT

Section 143(3)Section 14ASection 153A

…pany Vs. DCIT (Supra) and CIT Vs. Kabul Chawla of Delhi High Court. 20. This legal proposition was followed by the Tribunal in a series of cases and some of the cases are listed hereunder: i) Dy.CIT, CC-I, New Delhi Vs.Aggarwal Entertainment (P.) Ltd. (2016) (72 Taxmann.com 340), dated 29.6.2016 (ITA Delhi Bench 'A). 21. Turning to the fact of the case we find that undisputedly no incriminating material was found during the course of search and these averments in this regard were not disputed by the Revenue. It is also a fact that original assessment was completed as return of income was filed on 19.01.2003 and t…

Assistant Commissioner of Income Tax, Bangalore vs. M/S. Gmr Hyderabad International Airport Ltd, Bangalore

In the result, the assessees' appeals in ITA Nos

ITA 599/BANG/2017[2011-12]Status: DisposedITAT Bangalore13 Oct 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

For Respondent: Shri B.K. Panda, CIT

Section 143(3)Section 14ASection 153A

…pany Vs. DCIT (Supra) and CIT Vs. Kabul Chawla of Delhi High Court. 20. This legal proposition was followed by the Tribunal in a series of cases and some of the cases are listed hereunder: i) Dy.CIT, CC-I, New Delhi Vs.Aggarwal Entertainment (P.) Ltd. (2016) (72 Taxmann.com 340), dated 29.6.2016 (ITA Delhi Bench 'A). 21. Turning to the fact of the case we find that undisputedly no incriminating material was found during the course of search and these averments in this regard were not disputed by the Revenue. It is also a fact that original assessment was completed as return of income was filed on 19.01.2003 and t…

Assistant Commissioner of Income Tax, Bangalore vs. M/S. Gmr Hyderabad International Airport Ltd, Bangalore

In the result, the assessees' appeals in ITA Nos

ITA 598/BANG/2017[2010-11]Status: DisposedITAT Bangalore13 Oct 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

For Respondent: Shri B.K. Panda, CIT

Section 143(3)Section 14ASection 153A

…pany Vs. DCIT (Supra) and CIT Vs. Kabul Chawla of Delhi High Court. 20. This legal proposition was followed by the Tribunal in a series of cases and some of the cases are listed hereunder: i) Dy.CIT, CC-I, New Delhi Vs.Aggarwal Entertainment (P.) Ltd. (2016) (72 Taxmann.com 340), dated 29.6.2016 (ITA Delhi Bench 'A). 21. Turning to the fact of the case we find that undisputedly no incriminating material was found during the course of search and these averments in this regard were not disputed by the Revenue. It is also a fact that original assessment was completed as return of income was filed on 19.01.2003 and t…

Assistant Commissioner of Income Tax, Bangalore vs. M/S. Gmr Hyderabad International Airport Ltd, Bangalore

In the result, the assessees' appeals in ITA Nos

ITA 597/BANG/2017[2009-10]Status: DisposedITAT Bangalore13 Oct 2017AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

For Respondent: Shri B.K. Panda, CIT

Section 143(3)Section 14ASection 153A

…pany Vs. DCIT (Supra) and CIT Vs. Kabul Chawla of Delhi High Court. 20. This legal proposition was followed by the Tribunal in a series of cases and some of the cases are listed hereunder: i) Dy.CIT, CC-I, New Delhi Vs.Aggarwal Entertainment (P.) Ltd. (2016) (72 Taxmann.com 340), dated 29.6.2016 (ITA Delhi Bench 'A). 21. Turning to the fact of the case we find that undisputedly no incriminating material was found during the course of search and these averments in this regard were not disputed by the Revenue. It is also a fact that original assessment was completed as return of income was filed on 19.01.2003 and t…

M/S. Delhi International Airport Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the assessees' appeals in ITA Nos

ITA 595/BANG/2017[2009-10]Status: DisposedITAT Bangalore13 Oct 2017AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

For Respondent: Shri B.K. Panda, CIT

Section 143(3)Section 14ASection 153A

…pany Vs. DCIT (Supra) and CIT Vs. Kabul Chawla of Delhi High Court. 20. This legal proposition was followed by the Tribunal in a series of cases and some of the cases are listed hereunder: i) Dy.CIT, CC-I, New Delhi Vs.Aggarwal Entertainment (P.) Ltd. (2016) (72 Taxmann.com 340), dated 29.6.2016 (ITA Delhi Bench 'A). 21. Turning to the fact of the case we find that undisputedly no incriminating material was found during the course of search and these averments in this regard were not disputed by the Revenue. It is also a fact that original assessment was completed as return of income was filed on 19.01.2003 and t…

Assistant Commissioner of Income Tax, Bangalore vs. M/S. Delhi International Airport Pvt. Ltd., Bangalore

In the result, the assessees' appeals in ITA Nos

ITA 594/BANG/2017[2013-14]Status: DisposedITAT Bangalore13 Oct 2017AY 2013-14

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

For Respondent: Shri B.K. Panda, CIT

Section 143(3)Section 14ASection 153A

…pany Vs. DCIT (Supra) and CIT Vs. Kabul Chawla of Delhi High Court. 20. This legal proposition was followed by the Tribunal in a series of cases and some of the cases are listed hereunder: i) Dy.CIT, CC-I, New Delhi Vs.Aggarwal Entertainment (P.) Ltd. (2016) (72 Taxmann.com 340), dated 29.6.2016 (ITA Delhi Bench 'A). 21. Turning to the fact of the case we find that undisputedly no incriminating material was found during the course of search and these averments in this regard were not disputed by the Revenue. It is also a fact that original assessment was completed as return of income was filed on 19.01.2003 and t…

Assistant Commissioner of Income Tax, Bangalore vs. M/S. Delhi International Airport Pvt. Ltd., Bangalore

In the result, the assessees' appeals in ITA Nos

ITA 593/BANG/2017[2012-13]Status: DisposedITAT Bangalore13 Oct 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

For Respondent: Shri B.K. Panda, CIT

Section 143(3)Section 14ASection 153A

…pany Vs. DCIT (Supra) and CIT Vs. Kabul Chawla of Delhi High Court. 20. This legal proposition was followed by the Tribunal in a series of cases and some of the cases are listed hereunder: i) Dy.CIT, CC-I, New Delhi Vs.Aggarwal Entertainment (P.) Ltd. (2016) (72 Taxmann.com 340), dated 29.6.2016 (ITA Delhi Bench 'A). 21. Turning to the fact of the case we find that undisputedly no incriminating material was found during the course of search and these averments in this regard were not disputed by the Revenue. It is also a fact that original assessment was completed as return of income was filed on 19.01.2003 and t…