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 367,181 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

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4634/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Jul 2018AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4633/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Jul 2018AY 2009-10

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4632/DEL/2014[2008-09]Status: DisposedITAT Delhi31 Jul 2018AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4631/DEL/2014[2007-08]Status: DisposedITAT Delhi31 Jul 2018AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4630/DEL/2014[2006-07]Status: DisposedITAT Delhi31 Jul 2018AY 2006-07

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

M/S. Meroform (India) Pvt. Ltd., Uttar Pradesh vs. DCIT, New Delhi

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4494/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

DCIT, Central Circle II, Chandigarh vs. M/S Sab Udyog Limited, Chandigarh

In the result, both the appeals of the Revenue are hereby dismissed

ITA 980/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh27 Jul 2018AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Smt. Mona Mohanti, Sr.DRFor Respondent: Sh. Ashwani Kumar, CA
Section 132Section 143(1)Section 143(3)Section 147Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No. 979 & 980/CHD/2017 Assessment Years : 2007-08 & 2008-09 The DCIT, Vs. M/s SAB Udyog Limited,Central Circle-II SCO 49-50, Chandigarh Sector 26, Madhya Marg, Chandigarh PAN No. AAICS1499J (Appellant) (Respondent) Appellant by : Smt. Mona Mohanti, Sr.DR Respondent by : Sh. Ashwani Kumar, CA Date of Hearing : 02.05.2018 Date of Pronouncement : 01. 08.2018 ORDER Per Sanjay Garg, Judicial Member: The present appeals have been preferred by the assessee a…

DCIT, Central Circle II, Chandigarh vs. M/S Sab Udyog Limited, Chandigarh

In the result, both the appeals of the Revenue are hereby dismissed

ITA 979/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh27 Jul 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Smt. Mona Mohanti, Sr.DRFor Respondent: Sh. Ashwani Kumar, CA
Section 132Section 143(1)Section 143(3)Section 147Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No. 979 & 980/CHD/2017 Assessment Years : 2007-08 & 2008-09 The DCIT, Vs. M/s SAB Udyog Limited,Central Circle-II SCO 49-50, Chandigarh Sector 26, Madhya Marg, Chandigarh PAN No. AAICS1499J (Appellant) (Respondent) Appellant by : Smt. Mona Mohanti, Sr.DR Respondent by : Sh. Ashwani Kumar, CA Date of Hearing : 02.05.2018 Date of Pronouncement : 01. 08.2018 ORDER Per Sanjay Garg, Judicial Member: The present appeals have been preferred by the assessee a…

M/S. Mona Agarwal, Meerut vs. ACIT, Faridabad

In the result, appeal of the assessee is allowed

ITA 684/DEL/2015[2008-09]Status: DisposedITAT Delhi16 Jul 2018AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri P.S. Kashyap, F.C.AFor Respondent: Ms. Shefali Swaroop, CIT [DR]
Section 132Section 139(1)Section 143(2)Section 153A(1)(b)

…ITA. 684 (Del) of 2015. Mona Agarwal, Meerut. 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES : “ E ” NEW DELHI ] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I. T. Appeal No. 684 (Del) of 2015 Assessment Year : 2008-09. Mrs. Mona Agarwal, Assistant Commissioner C/o. M/s. Kashyap & Co., C.As., of Income Tax, Vs. 214, Citi Centre, Central Circle : 1, Begum Bridge Road, F a r i d a b a d. Meerut – 250 001. PAN : AANPA 6595 R (Appellant) (Respondent) Assessee by : Shri P.S. Kashyap, F.C.A.; Department by : Ms. Shefali Swaroop, CIT [DR]; Date of Hearing : 0…

DCIT, New Delhi vs. M/S. Suncity Projects Pvt. Ltd., New Delhi

ITA 5740/DEL/2013[2003-04]Status: DisposedITAT Delhi12 Jul 2018AY 2003-04

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 143(1)Section 143(3)Section 147Section 153ASection 68

…was made, there was no valid reason for retraction of the same after a gap of about two and a half months. The reliance was placed on the following case laws: " Carpenters Classics (Exim) (P) Ltd. Vs DCIT 108 ITD 142 (ITAT Bang) " E.N. Gopakumar Vs CIT (2016) 75 Taxmann.com 215 (Ker.) " CIT Vs St. Francis Clay Décor Tiles 385 ITR 624 (Del.) " Smt. Dayawanti Vs CIT 75 Taxmann.com 308 (Del.) " Filatex India Ltd. Vs CIT 49 Taxmann.com 465 (Del.) " CIT Vs Nipun Builders & Developers (P) Ltd. 350 ITR 407 (Del.) " CIT Vs Nova Promoters & Finlease (P) Ltd. 342 ITR 169 (Del.) " CIT Vs Ultra Modern Exports (P.) Ltd. 40 Ta…

Asst CIT Cen Cir 2(4), Mumbai vs. Ajit Chimanlal Shah, Mumbai

In the result, appeal of the Revenue for Assessment Year 2004-05 is dismissed as above

ITA 1333/MUM/2016[2008-09]Status: DisposedITAT Mumbai29 Jun 2018AY 2008-09

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: None
Section 143(3)Section 153ASection 153A(1)Section 80D

…nue also submitted that there was a contrary view adopted by the Hon'ble High Court of Kerala in the following cases :- i) CIT vs ST. Francis Clay Decor Tiles, 385 ITR 624 (Kerala); ii) CIT vs Dr. P. Sasikumar, 387 ITR 8 (Kerala); iii) E.N. Gopakumar vs CIT, 390 ITR 131 (Kerala) 7 Ajit Chimanlal Shah ITA Nos. 1329 to 1333/Mum/2016 Nevertheless, in view of the binding judgment of the Hon'ble Bombay High Court in the case of Continental Warehousing Corporation (Nhava Sheva Ltd) (supra), the decisions relied upon by the Revenue cannot be relied upon. Thus, in the final analysis, in the absence of any incriminatin…

Asst CIT Cen Cir 2(4), Mumbai vs. Ajit Chimanlal Shah, Mumbai

In the result, appeal of the Revenue for Assessment Year 2004-05 is dismissed as above

ITA 1332/MUM/2016[2007-08]Status: DisposedITAT Mumbai29 Jun 2018AY 2007-08

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: None
Section 143(3)Section 153ASection 153A(1)Section 80D

…nue also submitted that there was a contrary view adopted by the Hon'ble High Court of Kerala in the following cases :- i) CIT vs ST. Francis Clay Decor Tiles, 385 ITR 624 (Kerala); ii) CIT vs Dr. P. Sasikumar, 387 ITR 8 (Kerala); iii) E.N. Gopakumar vs CIT, 390 ITR 131 (Kerala) 7 Ajit Chimanlal Shah ITA Nos. 1329 to 1333/Mum/2016 Nevertheless, in view of the binding judgment of the Hon'ble Bombay High Court in the case of Continental Warehousing Corporation (Nhava Sheva Ltd) (supra), the decisions relied upon by the Revenue cannot be relied upon. Thus, in the final analysis, in the absence of any incriminatin…

Asst CIT Cen Cir 2(4), Mumbai vs. Ajit Chimanlal Shah, Mumbai

In the result, appeal of the Revenue for Assessment Year 2004-05 is dismissed as above

ITA 1331/MUM/2016[2004-05]Status: DisposedITAT Mumbai29 Jun 2018AY 2004-05

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: None
Section 143(3)Section 153ASection 153A(1)Section 80D

…nue also submitted that there was a contrary view adopted by the Hon'ble High Court of Kerala in the following cases :- i) CIT vs ST. Francis Clay Decor Tiles, 385 ITR 624 (Kerala); ii) CIT vs Dr. P. Sasikumar, 387 ITR 8 (Kerala); iii) E.N. Gopakumar vs CIT, 390 ITR 131 (Kerala) 7 Ajit Chimanlal Shah ITA Nos. 1329 to 1333/Mum/2016 Nevertheless, in view of the binding judgment of the Hon'ble Bombay High Court in the case of Continental Warehousing Corporation (Nhava Sheva Ltd) (supra), the decisions relied upon by the Revenue cannot be relied upon. Thus, in the final analysis, in the absence of any incriminatin…

Asst CIT Cen Cir 2(4), Mumbai vs. Ajit Chimanlal Shah, Mumbai

In the result, appeal of the Revenue for Assessment Year 2004-05 is dismissed as above

ITA 1330/MUM/2016[2005-06]Status: DisposedITAT Mumbai29 Jun 2018AY 2005-06

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: None
Section 143(3)Section 153ASection 153A(1)Section 80D

…nue also submitted that there was a contrary view adopted by the Hon'ble High Court of Kerala in the following cases :- i) CIT vs ST. Francis Clay Decor Tiles, 385 ITR 624 (Kerala); ii) CIT vs Dr. P. Sasikumar, 387 ITR 8 (Kerala); iii) E.N. Gopakumar vs CIT, 390 ITR 131 (Kerala) 7 Ajit Chimanlal Shah ITA Nos. 1329 to 1333/Mum/2016 Nevertheless, in view of the binding judgment of the Hon'ble Bombay High Court in the case of Continental Warehousing Corporation (Nhava Sheva Ltd) (supra), the decisions relied upon by the Revenue cannot be relied upon. Thus, in the final analysis, in the absence of any incriminatin…

Asst CIT Cen Cir 2(4), Mumbai vs. Ajit Chimanlal Shah, Mumbai

In the result, appeal of the Revenue for Assessment Year 2004-05 is dismissed as above

ITA 1329/MUM/2016[2006-07]Status: DisposedITAT Mumbai29 Jun 2018AY 2006-07

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: None
Section 143(3)Section 153ASection 153A(1)Section 80D

…nue also submitted that there was a contrary view adopted by the Hon'ble High Court of Kerala in the following cases :- i) CIT vs ST. Francis Clay Decor Tiles, 385 ITR 624 (Kerala); ii) CIT vs Dr. P. Sasikumar, 387 ITR 8 (Kerala); iii) E.N. Gopakumar vs CIT, 390 ITR 131 (Kerala) 7 Ajit Chimanlal Shah ITA Nos. 1329 to 1333/Mum/2016 Nevertheless, in view of the binding judgment of the Hon'ble Bombay High Court in the case of Continental Warehousing Corporation (Nhava Sheva Ltd) (supra), the decisions relied upon by the Revenue cannot be relied upon. Thus, in the final analysis, in the absence of any incriminatin…

DCIT, CC-II, Chandigarh vs. M/S Dhg Marketing Pvt. Ltd., Chandigarh

In the result the appeal filed by the revenue is

ITA 990/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh09 May 2018AY 2010-11

Bench: Ms Diva Singh & Ms. Annapurna Guptathe D.C.I.T., Vs. M/S Dhg Marketing Pvt. Ltd., Central Circle-Ii, Sco 49-50, Sector 26, Chandigarh. Chandigarh. Pan: Aadcd1364Q (Appellant) (Respondent)

For Appellant: Shri Gulshan Raj, CIT DRFor Respondent: Shri Ashwani Kumar, CA
Section 132Section 139Section 143(2)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘A’, CHANDIGARH BEFORE MS DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER The D.C.I.T., Vs. M/s DHG Marketing Pvt. Ltd., Central Circle-II, SCO 49-50, Sector 26, Chandigarh. Chandigarh. PAN: AADCD1364Q (Appellant) (Respondent) Appellant by : Shri Gulshan Raj, CIT DR Respondent by : Shri Ashwani Kumar, CA & Ms. Kanika Gupta, CA Date of hearing : 02.05.2018 Date of Pronouncement : 09.05.2018 ORDER PER ANNAPURNA GUPTA, A.M.: The present appeal has been preferred by the Revenue against the order passed by learned Commissioner of Income…

DCIT, Central Circle, Vijayawada vs. Atreyapuram Swarna Lakshmi, Visakhapatnam

In the result, both the appeals filed by the Revenue are dismissed

ITA 558/VIZ/2017[2007-08]Status: DisposedITAT Visakhapatnam22 Mar 2018AY 2007-08

Bench: Shri B.R. Baskaran & Shri Duvvuru R.L. Reddyआयकर अऩीऱ सं./I.T.A.Nos.557&558/Vizag/2017 (ननधधारण वषा / Assessment Years: 2006-07 & 2007-08) Dcit, Central Circle Smt. Atreyapurapu Vijayawada Swarnalakshmi Visakhapatnam [Pan No.Adbpa3951Tg] (अपीऱार्थी / Appellant) (प्रत्यार्थी / Respondent) अऩीऱधथी की ओर से / Appellant By : Shri R.S. Aravindakshan, Dr प्रत्यधथी की ओर से / Respondent By : Shri I. Kamasastry, Ar सुनवधई की तधरीख / Date Of Hearing : 19.03.2018 घोषणध की तधरीख / Date Of Pronouncement : 22.03.2018 आदेश / O R D E R Per Shri Duvvur R.L. Reddy:

For Appellant: Shri R.S. AravindakshanFor Respondent: Shri I. Kamasastry, AR
Section 143(3)Section 153ASection 263

…/s. 153A of the Income Tax Act, 1961 in the case of search assessments without referring to the incriminating material in the case of completed assessments as held by the Hon'ble High Court of Kerala in the case of E.N.GOPAKUMAR V COMMISSIONER OF INCOME TAX ( 390 ITR 131) (Ker) (2017) and under facts where Revenue proposes to challenge the order of ITAT relied upon by CIT(A)? 3. After considering the above said grounds of appeal raised by the Revenue, we are of the opinion that the only effective ground raised by the revenue is that the CIT(A) has erred in holding that the assessment orders passed by the A.O. (s…

DCIT, Central Circle, Vijayawada vs. Atreyapuram Swarna Lakshmi, Visakhapatnam

In the result, both the appeals filed by the Revenue are dismissed

ITA 557/VIZ/2017[2006-07]Status: DisposedITAT Visakhapatnam22 Mar 2018AY 2006-07

Bench: Shri B.R. Baskaran & Shri Duvvuru R.L. Reddyआयकर अऩीऱ सं./I.T.A.Nos.557&558/Vizag/2017 (ननधधारण वषा / Assessment Years: 2006-07 & 2007-08) Dcit, Central Circle Smt. Atreyapurapu Vijayawada Swarnalakshmi Visakhapatnam [Pan No.Adbpa3951Tg] (अपीऱार्थी / Appellant) (प्रत्यार्थी / Respondent) अऩीऱधथी की ओर से / Appellant By : Shri R.S. Aravindakshan, Dr प्रत्यधथी की ओर से / Respondent By : Shri I. Kamasastry, Ar सुनवधई की तधरीख / Date Of Hearing : 19.03.2018 घोषणध की तधरीख / Date Of Pronouncement : 22.03.2018 आदेश / O R D E R Per Shri Duvvur R.L. Reddy:

For Appellant: Shri R.S. AravindakshanFor Respondent: Shri I. Kamasastry, AR
Section 143(3)Section 153ASection 263

…/s. 153A of the Income Tax Act, 1961 in the case of search assessments without referring to the incriminating material in the case of completed assessments as held by the Hon'ble High Court of Kerala in the case of E.N.GOPAKUMAR V COMMISSIONER OF INCOME TAX ( 390 ITR 131) (Ker) (2017) and under facts where Revenue proposes to challenge the order of ITAT relied upon by CIT(A)? 3. After considering the above said grounds of appeal raised by the Revenue, we are of the opinion that the only effective ground raised by the revenue is that the CIT(A) has erred in holding that the assessment orders passed by the A.O. (s…

DCIT CC 2(2), Mumbai vs. Global Papaer Impex Ltd, Mumbai

The appeals of the Revenue are dismissed

ITA 6879/MUM/2016[2009-10]Status: DisposedITAT Mumbai21 Mar 2018AY 2009-10

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: Shri Hari S. Raheja
Section 132Section 143(2)Section 144Section 153ASection 153C

…iterated the stand of the Assessing Officer and sought to rely on the decision of the Hon'ble Kerala High Court in the case of CIT vs. St. Francis Clay Decor Tiles, 385 ITR 624 (Kerala), CIT vs. Dr. P. Sasikumar, 387 ITR 8 (Kerala) and E.N. Gopakumar vs. CIT, 390 ITR 131 (Kerala) to contend that the assessments generated by issuance of a notice u/s 153A(1) of the Act can be concluded against the assessee by making additions even without any incriminating material being available against the assessee. M/s. Speciality Paper Ltd. & Anr. 7. On the other hand, the learned representative for the assessee furnished a…

DCIT CC 2(2), Mumbai vs. Global Papaer Impex Ltd, Mumbai

The appeals of the Revenue are dismissed

ITA 6878/MUM/2016[2008-09]Status: DisposedITAT Mumbai21 Mar 2018AY 2008-09

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri R.P. MeenaFor Respondent: Shri Hari S. Raheja
Section 132Section 143(2)Section 144Section 153ASection 153C

…iterated the stand of the Assessing Officer and sought to rely on the decision of the Hon'ble Kerala High Court in the case of CIT vs. St. Francis Clay Decor Tiles, 385 ITR 624 (Kerala), CIT vs. Dr. P. Sasikumar, 387 ITR 8 (Kerala) and E.N. Gopakumar vs. CIT, 390 ITR 131 (Kerala) to contend that the assessments generated by issuance of a notice u/s 153A(1) of the Act can be concluded against the assessee by making additions even without any incriminating material being available against the assessee. M/s. Speciality Paper Ltd. & Anr. 7. On the other hand, the learned representative for the assessee furnished a…