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

DCIT, New Delhi vs. M/S. Abhisar Buildcon (P) Ltd., Delhi

Appeals are dismissed

ITA 4877/DEL/2014[2007-08]Status: DisposedITAT Delhi04 Jul 2017AY 2007-08

Bench: Shri I. C. Sudhir & Shri O. P. Kanti. T. Appeal Nos. 4877 & 4878/Del/2014 Assessment Year : 2007-08 & 2008-09. Deputy Commissioner M/S. Abhisar Buildwell (P) Ltd., Of Income Tax, Vs. 1711, S. P. Mukherjee Marg, Central Circle : 4, Delhi – 110 006. N E W D E L H I. Pan : Aafca 6845 D (Appellant) (Respondent)

For Appellant: Shri R. S. Singhvi, C. A.; &For Respondent: Shri A. K. Saroha, CIT [DR]
Section 132Section 142Section 153A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES: “C” NEW DELHI ] BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI O. P. KANT, ACCOUNTANT MEMBER I. T. Appeal Nos. 4877 & 4878/Del/2014 Assessment Year : 2007-08 & 2008-09. Deputy Commissioner M/s. Abhisar Buildwell (P) Ltd., of Income Tax, Vs. 1711, S. P. Mukherjee Marg, Central Circle : 4, Delhi – 110 006. N e w D e l h i. PAN : AAFCA 6845 D (Appellant) (Respondent) Assessee by : Shri R. S. Singhvi, C. A.; & Shri Satyajeet Goel, C. A.; Department by : Shri A. K. Saroha, CIT [DR]; Date of Hearing : 19.06.2017 Date of Pronouncement: 04.07.2017 O R…

ACIT, New Delhi vs. Sh. Suresh Jain, New Delhi

In the result, appeals of the department are dismissed

ITA 369/DEL/2012[2000-01]Status: DisposedITAT Delhi28 Apr 2017AY 2000-01

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 369/Del/2012 : Asstt. Year : 2000-01 Ita No. 370/Del/2012 : Asstt. Year : 2001-02 Ita No. 374/Del/2012 : Asstt. Year : 2006-07 Acit Vs Suresh Jain Circle-38(1), C-29, Panchsheel Enclave New Delhi New Delhi (Appellant) (Respondent) Pan No. Acxpj6507G Assessee By : Sh. Sh. Raj Kumar Gupta, Adv. & Sh. Sumit Goyal, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 14.02.2017 Date Of Pronouncement : 28.04.2017 Order Per N. K. Saini, Am: These Appeals By The Department Are Directed Against The Separate Orders Each Dated 29.11.2001 Of The Ld. Cit(A)- Xxviii, New Delhi For The Assessment Year 2000-01, 2001-02 & 2006-2007. Since The Appeals Pertain To The Same Assessee, So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Sh. Raj Kumar Gupta, Adv. &For Respondent: Sh. S. S. Rana, CIT DR
Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, AM and Smt. Beena Pillai, JM ITA No. 369/Del/2012 : Asstt. Year : 2000-01 ITA No. 370/Del/2012 : Asstt. Year : 2001-02 ITA No. 374/Del/2012 : Asstt. Year : 2006-07 ACIT Vs Suresh Jain Circle-38(1), C-29, Panchsheel Enclave New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. ACXPJ6507G Assessee by : Sh. Sh. Raj Kumar Gupta, Adv. & Sh. Sumit Goyal, CA Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing : 14.02.2017 Date of Pronouncement : 28.04.2017 ORDER Per N. K. Saini, AM: These appeals by the department are directed a…

ACIT, New Delhi vs. M/S. Superb Developers (P) Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed for statistical

ITA 52/DEL/2014[2006-07]Status: DisposedITAT Delhi21 Apr 2017AY 2006-07

Bench: Sh. H.S.Sidhu & Sh.Anadee Nath Misshra

Section 132Section 139Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SH. H.S.SIDHU, JUDICIAL MEMBER AND SH.ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A .No.-52/Del/2014 (ASSESSMENT YEAR-2006-07) ACIT, Vs Superb Developers (P.) Ltd., Central Circle-3, WZ-183, F.F., Lane No.4, New Delhi. Lajwanti Garden, New Delhi. PAN-AAICS4437L (APPELLANT) (RESPONDENT) Assessee by Sh.S.S.Rana, CIT DR Revenue by Sh.Suresh K.Gupta, Adv. ORDER PER ANADEE NATH MISSHRA, ACCOUNTANT MEMBER (A). The present appeal has been filed by the Revenue against the order dated 25.10.2013 of CIT(A)-1, New Delhi pertaining to A.Y. 2006-…

M/S. Prabhatam Investment Pvt. Ltd., Delhi vs. ACIT, New Delhi

ITA 2525/DEL/2015[2011-12]Status: DisposedITAT Delhi17 Apr 2017AY 2011-12

Bench: Sh. Bhavnesh Saini & Sh.L.P.Sahu

Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER AND SH.L.P.SAHU, ACCOUNTANT MEMBER I.T.A .No.-2525/Del/2015 (ASSESSMENT YEAR-2011-12) Prabhatam Investment Pvt. Ltd., Vs ACIT, Rastriya Tower, 38, Rani Jhansi Central Circle-15, Road, Jhandewalan, Delhi. New Delhi. PAN-AAECP1021H (APPELLANT) (RESPONDENT) I.T.A .No.-2523/Del/2015 (ASSESSMENT YEAR-2011-12) Prabhatam Buildtech Ltd., Vs ACIT, Rastriya Tower, 38, Rani Jhansi Central Circle-15, Road, Jhandewalan, Delhi-110055. New Delhi. PAN-AADCP9211E (APPELLANT) (RESPONDENT) I.T.A .No.-2524/Del/2015…

Shyam Sunder Jindal, New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 5448/DEL/2016[2006-07]Status: DisposedITAT Delhi10 Apr 2017AY 2006-07

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 5448/Del/2016 : Asstt. Year : 2006-07 Shyam Sunder Jindal, Vs Asstt. Commissioner Of Income 12A, Green Avenue, Sector-D, Tax, Central Circle-30, Pocket-3, Vasant Kunj, New Delhi New Delhi-110070 (Appellant) (Respondent) Pan No. Aagpj0184N Assessee By : Sh. Ajay Vohra, Sr. Adv. & Sh. Rohit Garg, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 16.02.2017 Date Of Pronouncement : 10.04.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 24.08.2016 Of Ld. Cit(A)-30, New Delhi

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 143(3)Section 153ASection 153B(1)(viii)Section 4

…he Act on 27.02.2015 was within the prescribed time limit and the assessment made by the AO was valid. The reliance was placed on the following case laws: " Smt. Dayawanti Vs CIT 75 Taxmann.com 308 (Del.) 37 Shyam Sunder Jindal " E.N. Gopakumar Vs CIT (2016) 75 Taxmann.com 215 (Ker.) " CIT Vs St. Francis Clay Décor Tiles 385 ITR 624 (Ker.) " CIT Vs Anil Kumar Bhatia 352 ITR 493 (Del.) " Filatex India Ltd. Vs CIT 49 Taxmann.com 465 (Del.) 18. It was further submitted that the addition had been made by the AO on the basis of statement on oath of the assessee recorded during the course of search on 14.11.2011 u/s 1…

DCIT, Dehradun vs. Sh. Ramesh Batta, Dehradun

In the result, the Cross

ITA 3966/DEL/2013[2007-08]Status: DisposedITAT Delhi29 Mar 2017AY 2007-08

Bench: Shri S.V. Mehrotra & Ms. Suchitra Kambleassessment Year : 2007-08 Dcit, Central Circle, Ramesh Batta, Dehradun. Vs. 81/210, Kaulagarh Road, Dehradun.

Section 139Section 142(1)Section 143(2)Section 143(3)Section 153A(1)(a)Section 153A(1)(b)Section 288ASection 292CSection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2007-08 DCIT, Central Circle, Ramesh Batta, Dehradun. Vs. 81/210, Kaulagarh Road, Dehradun. PAN : ABGPB 1527 N (Appellant) (Respondent) C.O. No.242/Del/2013 (In ITA No.3966/Del/2013) Assessment Year : 2007-08 Ramesh Batta, DCIT, Central Circle, 81/210, Kaulagarh Road, Dehradun. Vs. Dehradun. PAN : ABGPB 1527 N (Appellant) (Respondent) : Department by Shri S. S. Rana, CIT(DR) : Assessee by Shri Salil Kapoor & Shri Sumit Lalchandani, Adv. Dat…

Mrs. Shashi Puri, New Delhi vs. ACIT, New Delhi

In the result appeal filed by the assessee for assessment year 2001-02 and 2004-05 stands allowed

ITA 991/DEL/2012[2004-05]Status: DisposedITAT Delhi14 Feb 2017AY 2004-05

Bench: Sh. N. K. Saini & Smt. Beena A. Pillai

For Appellant: Sh. V.K. Aggarwal, ARFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 143(1)Section 143(3)Section 153Section 153A

…was without any jurisdiction to make additions under section 153A of the Act and the assessment so made is bad in law. 8. On the contrary, Ld. DR relied upon the decision of Hon’ble Kerela High Court in the case of E.N.Gopa Kumar vs. CIT, reported in (2016) 75 Taxmann.com 215. Ld. DR submitted that section 153A clearly shows that notice could be issued calling for filing of return even when no incriminating material has been unearthed, as against assessee as or as against any third person during the course of search under section 132. Ld. DR places reliance upon the orders passed by the authorities below and su…

Mrs. Shashi Puri, New Delhi vs. ACIT, New Delhi

In the result appeal filed by the assessee for assessment year 2001-02 and 2004-05 stands allowed

ITA 990/DEL/2012[2001-02]Status: DisposedITAT Delhi14 Feb 2017AY 2001-02

Bench: Sh. N. K. Saini & Smt. Beena A. Pillai

For Appellant: Sh. V.K. Aggarwal, ARFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 143(1)Section 143(3)Section 153Section 153A

…was without any jurisdiction to make additions under section 153A of the Act and the assessment so made is bad in law. 8. On the contrary, Ld. DR relied upon the decision of Hon’ble Kerela High Court in the case of E.N.Gopa Kumar vs. CIT, reported in (2016) 75 Taxmann.com 215. Ld. DR submitted that section 153A clearly shows that notice could be issued calling for filing of return even when no incriminating material has been unearthed, as against assessee as or as against any third person during the course of search under section 132. Ld. DR places reliance upon the orders passed by the authorities below and su…