E.N. Gopakumar v. CIT

75 Taxmann.com 215High Court2016#167 most cited

What is E.N. Gopakumar v. CIT authority for?

In search assessments conducted under Section 153A of the Income-tax Act, additions to the assessee's income can be made even in the absence of incriminating material found during a search operation conducted under Section 132.

428

judgments rely on this decision, according to BharatTax’s citation analysis of 367,194 Indian tax judgments — from 2017 to 2025.

Also referred to as

E.N. Gopakumar · Section 153A · Section 132 · search assessment · incriminating material · no incriminating material · additions without incriminating material · search and seizure assessment · assessment in search case

Also reported as

390 ITR 131

Sections most often in play

Section 153ASection 132Section 148Section 143(3)Section 147Section 69CSection 153DSection 132(4)
Read the full judgment

Issues it is cited on

section 132asearch assessmentblock periodsection 158bsection 153dsection 132(1)section 158regular assessmentincriminating materialsection 153a(1)section 132(4)satisfaction note

Judgments citing E.N. Gopakumar v. CIT

Pawan Satynarayan Jalan, Ahmedabad vs. The ACIT, Central Circle-1(2)., Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 182/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2019-20

Bench: Shri Waseem Ahmed & Ms Madhumita Roy

For Appellant: Shri Chetan Agarwal, A.R
Section 132Section 132(1)Section 153ASection 153BSection 153CSection 158B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms MADHUMITA ROY, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Pawan Satyanarain Jalan, 275, New Cloth Market, A.C.I.T., IT(SS)A Outside Raipur gate, Circle-1(2), 1. No.134/Ahd/2021 2018-19 Raipur, Ahmedabad Ahmedabad- 380002. PAN:AAVPJ9612Q Pawan Satyanarain Jalan, 275, New Cloth Market, Outside Raipur A.C.I.T., ITA No. 2019-20 gate, Raipur, Circle-1(2), 2. 182/Ahd/2021 Ahmedabad-…

Dy CIT-CC-2(3), Mumbai vs. Avinash Nivrutti Bhosale, Pune

In the result, appeal filed by the revenue is dismissed

ITA 1017/MUM/2021[2013-14]Status: DisposedITAT Mumbai07 Apr 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Bledcit – Central Circle – 2(3) V. Avinash Nivrutti Bhosale Room No. 803, 8Th Floor 2, Abil House, Ganesh Khind Road Pratishtha Bhavan Range Hill Corner Old Cgo Annexe Pune City, Pune -4111007 Maharishi Karve Road Mumbai - 400020 Pan: Abtpb8151F (Appellant) (Respondent) Assessee By : Shri Vijay Mehta Department By : Ms. Sailaja Rai

For Appellant: Shri Vijay MehtaFor Respondent: Ms. Sailaja Rai
Section 10(38)Section 132Section 143(3)Section 14ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER DCIT – Central Circle – 2(3) v. Avinash Nivrutti Bhosale Room No. 803, 8th Floor 2, ABIL House, Ganesh Khind Road Pratishtha Bhavan Range Hill Corner Old CGO Annexe Pune City, Pune -4111007 Maharishi Karve Road Mumbai - 400020 PAN: ABTPB8151F (Appellant) (Respondent) Assessee by : Shri Vijay Mehta Department by : Ms. Sailaja Rai Date of Hearing : 13.01.2022 Date of Pronouncement : 07.04.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This app…

Deputy Commissioner of Income Tax Central Circle-8(3), Mumbai vs. Rihen Harshad Mehta, Mumbai

In the result the appeal filed by the Revenue is dismissed

ITA 4097/MUM/2018[2007-08]Status: DisposedITAT Mumbai07 Apr 2022AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Bledcit – Central Circle - 8(3) V. Shri Rihen Harsahad Mehta 1608/1609, Prasad Chambers 6Th Floor, Room No. 659 Opera House, Mumbai - 400004 Aayakar Bhavan, M.K. Road Mumbai - 400020 Pan: Affpm9223F (Appellant) (Respondent) Department By : Shri Ajay Chandra Assessee By : Shri Nitesh S. Joshi

For Appellant: Shri Nitesh S. JoshiFor Respondent: Shri Ajay Chandra
Section 143(1)Section 153ASection 69A

…ctive basis and balance 50% of the peak balance amounting / equivalent to Rs. 12,97,94,586/as substantive basis treating it as undisclosed income of the assessee u/s 69A of the Act. 10. Reliance was placed on the case of E.N. Gopakumar v/s CIT (Central) 2016. 75 Taxmann.com 215 (Kerala). In this, the Kerala High Court has held that Section 153A(1)(a) authorizes the issuance of notice Calling for filing of returns. Once that is done, it is well within the jurisdiction of the assessing authority to proceed with any of the lawful modes of assessment as prescribed in the Act. The statute nowhere makes it conditional…

L.S.Vishnu Prasad, Chennai vs. DCIT Central Circle 2(1), Chennai

The appeal stands partly allowed

ITA 1688/CHNY/2019[2013-14]Status: DisposedITAT Chennai05 Apr 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…furnish return of income even if no books of accounts / assets / documents were seized or no statement was made by the assessee during the course of search. Reliance was placed on the decision of Hon’ble Kerala High Court in the case of E.N.Gopakumar V/s CIT (75 Taxmann.com 215; 03.10.2016) which was not considered in the decision of Meeta Gutgutia (supra). Further, this issue had not attained finality since no law was laid down by Hon’ble Supreme Court on this issue. Therefore, the legal grounds were dismissed. The issue, on merits, was partly allowed. Aggrieved, the assessee is in further appeal before us. Our…

L.S.Vishnu Prasad, Chennai vs. DCIT Central Circle 2(1), Chennai

The appeal stands partly allowed

ITA 1687/CHNY/2019[2012-13]Status: DisposedITAT Chennai05 Apr 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…furnish return of income even if no books of accounts / assets / documents were seized or no statement was made by the assessee during the course of search. Reliance was placed on the decision of Hon’ble Kerala High Court in the case of E.N.Gopakumar V/s CIT (75 Taxmann.com 215; 03.10.2016) which was not considered in the decision of Meeta Gutgutia (supra). Further, this issue had not attained finality since no law was laid down by Hon’ble Supreme Court on this issue. Therefore, the legal grounds were dismissed. The issue, on merits, was partly allowed. Aggrieved, the assessee is in further appeal before us. Our…

L.S.Vishnu Prasad, Chennai vs. DCIT Central Circle 2(1), Chennai

The appeal stands partly allowed

ITA 1686/CHNY/2019[2011-12]Status: DisposedITAT Chennai05 Apr 2022AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…furnish return of income even if no books of accounts / assets / documents were seized or no statement was made by the assessee during the course of search. Reliance was placed on the decision of Hon’ble Kerala High Court in the case of E.N.Gopakumar V/s CIT (75 Taxmann.com 215; 03.10.2016) which was not considered in the decision of Meeta Gutgutia (supra). Further, this issue had not attained finality since no law was laid down by Hon’ble Supreme Court on this issue. Therefore, the legal grounds were dismissed. The issue, on merits, was partly allowed. Aggrieved, the assessee is in further appeal before us. Our…

L.S.Vishnu Prasad, Chennai vs. DCIT Central Circle 2(1), Chennai

The appeal stands partly allowed

ITA 1685/CHNY/2019[2010-11]Status: DisposedITAT Chennai05 Apr 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…furnish return of income even if no books of accounts / assets / documents were seized or no statement was made by the assessee during the course of search. Reliance was placed on the decision of Hon’ble Kerala High Court in the case of E.N.Gopakumar V/s CIT (75 Taxmann.com 215; 03.10.2016) which was not considered in the decision of Meeta Gutgutia (supra). Further, this issue had not attained finality since no law was laid down by Hon’ble Supreme Court on this issue. Therefore, the legal grounds were dismissed. The issue, on merits, was partly allowed. Aggrieved, the assessee is in further appeal before us. Our…

L.S.Vishnu Prasad, Chennai vs. DCIT Central Circle 2(1), Chennai

The appeal stands partly allowed

ITA 1684/CHNY/2019[2009-10]Status: DisposedITAT Chennai05 Apr 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…furnish return of income even if no books of accounts / assets / documents were seized or no statement was made by the assessee during the course of search. Reliance was placed on the decision of Hon’ble Kerala High Court in the case of E.N.Gopakumar V/s CIT (75 Taxmann.com 215; 03.10.2016) which was not considered in the decision of Meeta Gutgutia (supra). Further, this issue had not attained finality since no law was laid down by Hon’ble Supreme Court on this issue. Therefore, the legal grounds were dismissed. The issue, on merits, was partly allowed. Aggrieved, the assessee is in further appeal before us. Our…

L.S.Vishnu Prasad, Chennai vs. DCIT Central Circle 2(1), Chennai

The appeal stands partly allowed

ITA 1683/CHNY/2019[2008-09]Status: DisposedITAT Chennai05 Apr 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…furnish return of income even if no books of accounts / assets / documents were seized or no statement was made by the assessee during the course of search. Reliance was placed on the decision of Hon’ble Kerala High Court in the case of E.N.Gopakumar V/s CIT (75 Taxmann.com 215; 03.10.2016) which was not considered in the decision of Meeta Gutgutia (supra). Further, this issue had not attained finality since no law was laid down by Hon’ble Supreme Court on this issue. Therefore, the legal grounds were dismissed. The issue, on merits, was partly allowed. Aggrieved, the assessee is in further appeal before us. Our…

L.S.Vishnu Prasad, Chennai vs. DCIT Central Circle 2(1), Chennai

The appeal stands partly allowed

ITA 1682/CHNY/2019[2007-08]Status: DisposedITAT Chennai05 Apr 2022AY 2007-08

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…furnish return of income even if no books of accounts / assets / documents were seized or no statement was made by the assessee during the course of search. Reliance was placed on the decision of Hon’ble Kerala High Court in the case of E.N.Gopakumar V/s CIT (75 Taxmann.com 215; 03.10.2016) which was not considered in the decision of Meeta Gutgutia (supra). Further, this issue had not attained finality since no law was laid down by Hon’ble Supreme Court on this issue. Therefore, the legal grounds were dismissed. The issue, on merits, was partly allowed. Aggrieved, the assessee is in further appeal before us. Our…

ACIT Central Circle 2 (1) Investigation Wing, Chennai vs. M/S G Tech Stone Ltd, Chennai

The appeal stand allowed for statistical purposes

ITA 583/CHNY/2018[2010-11]Status: DisposedITAT Chennai05 Apr 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…etition. The special leave petition is, accordingly, dismissed. 3. Pending application stands disposed of. 7. During the course of hearing before us, the Ld. CIT-DR has relied on the decision of Hon’ble Kerala High Court in the case of E.N.Gopakumar V/s CIT (75 Taxmann.com 215; 03.10.2016) which has taken a contrary view by relying upon its earlier decision in CIT V/s St. Francis Clay Décor Tiles (70 Taxmann.com 234; 22.03.2016). However, upon perusal of decision of Hon’ble Court in CIT V/s St. Francis Clay Décor Tiles (supra), we find that the said case is factually 14 ITA 537 to 539 & 580 to 583/Chny/2018 & I…

ACIT Central Circle 2 (1) Investigation Wing, Chennai vs. M/S G Tech Stone Ltd, Chennai

The appeal stand allowed for statistical purposes

ITA 582/CHNY/2018[2009-10]Status: DisposedITAT Chennai05 Apr 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…etition. The special leave petition is, accordingly, dismissed. 3. Pending application stands disposed of. 7. During the course of hearing before us, the Ld. CIT-DR has relied on the decision of Hon’ble Kerala High Court in the case of E.N.Gopakumar V/s CIT (75 Taxmann.com 215; 03.10.2016) which has taken a contrary view by relying upon its earlier decision in CIT V/s St. Francis Clay Décor Tiles (70 Taxmann.com 234; 22.03.2016). However, upon perusal of decision of Hon’ble Court in CIT V/s St. Francis Clay Décor Tiles (supra), we find that the said case is factually 14 ITA 537 to 539 & 580 to 583/Chny/2018 & I…

ACIT Central Circle 2 (1) Investigation Wing, Chennai vs. M/S G Tech Stone Ltd, Chennai

The appeal stand allowed for statistical purposes

ITA 581/CHNY/2018[2008-09]Status: DisposedITAT Chennai05 Apr 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…etition. The special leave petition is, accordingly, dismissed. 3. Pending application stands disposed of. 7. During the course of hearing before us, the Ld. CIT-DR has relied on the decision of Hon’ble Kerala High Court in the case of E.N.Gopakumar V/s CIT (75 Taxmann.com 215; 03.10.2016) which has taken a contrary view by relying upon its earlier decision in CIT V/s St. Francis Clay Décor Tiles (70 Taxmann.com 234; 22.03.2016). However, upon perusal of decision of Hon’ble Court in CIT V/s St. Francis Clay Décor Tiles (supra), we find that the said case is factually 14 ITA 537 to 539 & 580 to 583/Chny/2018 & I…

ACIT Central Circle 2 (1) Investigation Wing, Chennai vs. M/S G Tech Stone Ltd, Chennai

The appeal stand allowed for statistical purposes

ITA 580/CHNY/2018[2007-08]Status: DisposedITAT Chennai05 Apr 2022AY 2007-08

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…etition. The special leave petition is, accordingly, dismissed. 3. Pending application stands disposed of. 7. During the course of hearing before us, the Ld. CIT-DR has relied on the decision of Hon’ble Kerala High Court in the case of E.N.Gopakumar V/s CIT (75 Taxmann.com 215; 03.10.2016) which has taken a contrary view by relying upon its earlier decision in CIT V/s St. Francis Clay Décor Tiles (70 Taxmann.com 234; 22.03.2016). However, upon perusal of decision of Hon’ble Court in CIT V/s St. Francis Clay Décor Tiles (supra), we find that the said case is factually 14 ITA 537 to 539 & 580 to 583/Chny/2018 & I…

G-Tech Stone Ltd., Chennai vs. ACIT Corporate Circle 2(1), Chennai

The appeal stand allowed for statistical purposes

ITA 539/CHNY/2018[2013-14]Status: DisposedITAT Chennai05 Apr 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…etition. The special leave petition is, accordingly, dismissed. 3. Pending application stands disposed of. 7. During the course of hearing before us, the Ld. CIT-DR has relied on the decision of Hon’ble Kerala High Court in the case of E.N.Gopakumar V/s CIT (75 Taxmann.com 215; 03.10.2016) which has taken a contrary view by relying upon its earlier decision in CIT V/s St. Francis Clay Décor Tiles (70 Taxmann.com 234; 22.03.2016). However, upon perusal of decision of Hon’ble Court in CIT V/s St. Francis Clay Décor Tiles (supra), we find that the said case is factually 14 ITA 537 to 539 & 580 to 583/Chny/2018 & I…

G-Tech Stone Ltd., Chennai vs. ACIT Corporate Circle 2(1), Chennai

The appeal stand allowed for statistical purposes

ITA 538/CHNY/2018[2012-13]Status: DisposedITAT Chennai05 Apr 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…etition. The special leave petition is, accordingly, dismissed. 3. Pending application stands disposed of. 7. During the course of hearing before us, the Ld. CIT-DR has relied on the decision of Hon’ble Kerala High Court in the case of E.N.Gopakumar V/s CIT (75 Taxmann.com 215; 03.10.2016) which has taken a contrary view by relying upon its earlier decision in CIT V/s St. Francis Clay Décor Tiles (70 Taxmann.com 234; 22.03.2016). However, upon perusal of decision of Hon’ble Court in CIT V/s St. Francis Clay Décor Tiles (supra), we find that the said case is factually 14 ITA 537 to 539 & 580 to 583/Chny/2018 & I…

G-Tech Stone Ltd., Chennai vs. ACIT Corporate Circle 2(1), Chennai

The appeal stand allowed for statistical purposes

ITA 537/CHNY/2018[2011-12]Status: DisposedITAT Chennai05 Apr 2022AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…etition. The special leave petition is, accordingly, dismissed. 3. Pending application stands disposed of. 7. During the course of hearing before us, the Ld. CIT-DR has relied on the decision of Hon’ble Kerala High Court in the case of E.N.Gopakumar V/s CIT (75 Taxmann.com 215; 03.10.2016) which has taken a contrary view by relying upon its earlier decision in CIT V/s St. Francis Clay Décor Tiles (70 Taxmann.com 234; 22.03.2016). However, upon perusal of decision of Hon’ble Court in CIT V/s St. Francis Clay Décor Tiles (supra), we find that the said case is factually 14 ITA 537 to 539 & 580 to 583/Chny/2018 & I…

G-Tech Stone Ltd., Chennai vs. ACIT Corporate Circle 2(1), Chennai

The appeal stand allowed for statistical purposes

ITA 3053/CHNY/2017[2008-09]Status: DisposedITAT Chennai05 Apr 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…etition. The special leave petition is, accordingly, dismissed. 3. Pending application stands disposed of. 7. During the course of hearing before us, the Ld. CIT-DR has relied on the decision of Hon’ble Kerala High Court in the case of E.N.Gopakumar V/s CIT (75 Taxmann.com 215; 03.10.2016) which has taken a contrary view by relying upon its earlier decision in CIT V/s St. Francis Clay Décor Tiles (70 Taxmann.com 234; 22.03.2016). However, upon perusal of decision of Hon’ble Court in CIT V/s St. Francis Clay Décor Tiles (supra), we find that the said case is factually 14 ITA 537 to 539 & 580 to 583/Chny/2018 & I…

ACIT, New Delhi vs. M/S Rathi Graphics Technologies Ltd., New Delhi

Accordingly. Resultantly the Cross Objection filed by the Assessee is allowed

ITA 767/DEL/2019[2013-14]Status: DisposedITAT Delhi24 Feb 2022AY 2013-14

Bench: Shri R. K. Panda & Shri N. K. Choudhry(Through Video Conferencing) Acit, Vs. M/S. Rathi Graphics Circle-15(1), Technologies Ltd, Cr Building, Ip Estate, 24/1A, Mohan Cooperative New Delhi Industrial Estate, Mathura Road, New Delhi Pan: Aaacr3276L (Appellant) (Respondent)

For Appellant: Shri Ved Jain,Ld. AdvFor Respondent: Shri T. Kipgen, Ld. CIT DR
Section 132Section 153Section 250Section 251Section 68

…2020) dated 20.01.2022, as well. 9. On the contrary, the Ld. DR by filling Synopsis refuted the said claim of the Assessee and while relying upon the judgment passed by the Hon‟ble Kerala high Court in the case of 'E.N. Gopal Kumar vs. CIT(Central) {reported 390 ITR 131 } submitted that as per this judgment assessment proceedings generated by issuance of a notice under section 153A(1)(a) can be concluded against the interest of Assessee including making additions even without any incriminating material being available against the Assessee, in search under section 132 on the basis of which notice was issued under…

Dy CIT CC-7(4), Mumbai vs. Smt. Anjana Modi, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 541/MUM/2021[2012-13]Status: DisposedITAT Mumbai16 Feb 2022AY 2012-13
Section 132Section 139Section 143(1)Section 143(2)Section 143(3)Section 153ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER Dy. CIT CC-7(4) Vs. Smt. Anjana Modi Room No.658, 6th Floor Row House No.8, Aayakar Bhavan Gokuldham, Goregaon (E) M.K. Road, Mumbai – 400 063 Mumbai – 400 020 PAN/GIR No.AACPM1533G (Appellant) .. (Respondent) Revenue by Shri Shekhar L. Gajbhiye Assessee by Ms. Vinita Shah Date of Hearing 24/01/2022 Date of Pronouncement 16/02 /2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.541/Mum/2021 for A.Y.2012-13 arises out of the order by the ld. Commissioner…