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, CC-2, Chandigarh vs. M/S Tjr Properties Pvt. Ltd., Chandigarh

ITA 145/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh19 Mar 2024AY 2017-18

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT DR
Section 132Section 132(1)Section 143(3)Section 153ASection 153A(1)(b)Section 153DSection 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 5/CHD/2023 "नधा"रण वष" / Assessment Year : 2017-18 Vs. The DCIT, M/s TJR Properties Pvt. Ltd., Central Circle-2, बनाम SCO 80-81, 3rd Floor, Chandigarh. Sector 17-C, Chandigarh. "थायीलेखासं./PAN No:AACCT8364R अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ITA No. 145/CHD/2023 "नधा"रण वष" / Assessment Year :2017-18 The DCIT, Vs. M/s TJR Properties Pvt. Ltd., Central Circle-2, SCO 80-81,…

M/S Tjr Properties Pvt. Ltd., Chandigarh vs. ACIT, CC-2, Chandigarh

ITA 5/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh05 Mar 2024AY 2017-18

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT DR
Section 132Section 132(1)Section 143(3)Section 153ASection 153A(1)(b)Section 153DSection 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 5/CHD/2023 "नधा"रण वष" / Assessment Year : 2017-18 Vs. The DCIT, M/s TJR Properties Pvt. Ltd., Central Circle-2, बनाम SCO 80-81, 3rd Floor, Chandigarh. Sector 17-C, Chandigarh. "थायीलेखासं./PAN No:AACCT8364R अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ITA No. 145/CHD/2023 "नधा"रण वष" / Assessment Year :2017-18 The DCIT, Vs. M/s TJR Properties Pvt. Ltd., Central Circle-2, SCO 80-81,…

M/S Tjr Properties Pvt. Ltd., Chandigarh vs. ACIT, CC-2, Chandigarh

In the result, the Appeal is partly allowed

ITA 738/CHANDI/2022[2016-17]Status: DisposedITAT Chandigarh22 Feb 2024AY 2016-17

Bench: Shri A.D. Jain & Shri Vikram Singh Yadav

For Appellant: Sh. Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT-DR
Section 132Section 132(1)Section 143(3)Section 153Section 153ASection 153A(1)(b)Section 153DSection 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ,च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ITA No 738/CHD/2022 "नधा"रण वष" / Assessment Year : 2016-17 M/s TJR Properties Private Limited, Vs. The DCIT, SCO 80-81, Sector 17-C, Central Circle-2, बनाम Chandigarh. Chandigarh "थायी लेखा सं./PAN No:AACCT8364R अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Rohit Goyal, CA & Sh. T.N. Singla, CA राज"व क" ओर से/ Revenue by : Smt. Kusum, CIT-DR तार"ख/Date of Hearing : 16.01.2024 उद…

M/S Tjr Properties Pvt. Ltd., Chandigarh vs. ACIT, CC-2, Chandigarh

In the result, the Appeal is partly allowed

ITA 4/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh16 Feb 2024AY 2015-16

Bench: Shri A.D. Jain & Shri Vikram Singh Yadav

For Appellant: Sh. Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT-DR
Section 132Section 132(1)Section 143(3)Section 153ASection 153A(1)(b)Section 153DSection 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ,च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ITA No 4/CHD/2023 "नधा"रण वष" / Assessment Year : 2015-16 M/s TJR Properties Private Limited, Vs. The ACIT, SCO 80-81, Sector 17-C, Central Circle-2, बनाम Chandigarh. Chandigarh "थायी लेखा सं./PAN No:AACCT8364R अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Rohit Goyal, CA & Sh. T.N. Singla, CA राज"व क" ओर से/ Revenue by : Smt. Kusum, CIT-DR तार"ख/Date of Hearing : 16.01.2024 उदघो…

M/S Tjr Properties Pvt. Ltd., Chandigarh vs. ACIT, CC-2, Chandigarh

ITA 3/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh02 Feb 2024AY 2014-15

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT DR
Section 132Section 132(1)Section 153ASection 153DSection 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 3/CHD/2023 "नधा"रण वष" / Assessment Year : 2014-15 Vs. The DCIT, M/s TJR Properties Pvt. Ltd., Central Circle-2, बनाम SCO 80-81, 3rd Floor, Chandigarh. Sector 17-C, Chandigarh. "थायीलेखासं./PAN No:AACCT8364R अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ITA No. 144/CHD/2023 "नधा"रण वष" / Assessment Year :2014-15 The DCIT, Vs. M/s TJR Properties Pvt. Ltd., Central Circle-2, SCO 80-81,…

ACIT, CC-2, Chandigarh vs. M/S Tjr Properties Pvt. Ltd., Chandigarh

ITA 144/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh02 Feb 2024AY 2014-15

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT DR
Section 132Section 132(1)Section 153ASection 153DSection 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 3/CHD/2023 "नधा"रण वष" / Assessment Year : 2014-15 Vs. The DCIT, M/s TJR Properties Pvt. Ltd., Central Circle-2, बनाम SCO 80-81, 3rd Floor, Chandigarh. Sector 17-C, Chandigarh. "थायीलेखासं./PAN No:AACCT8364R अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ITA No. 144/CHD/2023 "नधा"रण वष" / Assessment Year :2014-15 The DCIT, Vs. M/s TJR Properties Pvt. Ltd., Central Circle-2, SCO 80-81,…

The Deputy Commissioner of Income Tax, Central Circle-2, Visakhapatnam vs. Sai Kanaka Mahalakshmi Finance Private Limited., Kolkata

In the result, appeal of the Revenue is dismissed and the petition filed by the assessee under Rule 27 is allowed as indicated herein above

ITA 116/VIZ/2021[2008-09]Status: DisposedITAT Visakhapatnam30 Nov 2023AY 2008-09

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No.116/Viz/2021 ("नधा"रण वष" / Assessment Year : 2008-09) Deputy Commissioner of Income Vs. M/s. Sai Kanaka Tax, Central Circle-2, Mahalakshmi Finance Private Visakhapatnam. Limited, PAN: AADCS 1409 H No.14, 2nd Floor, Room No. 18, KGN House, Ganesh Chandra Avenue, Dalhousie, Kolkata. (अपीलाथ"/ Appel…

M/S Santhimadom Herbal City Trust, Ernakulam vs. ACIT Central Circle 2, Kochi

In the result, the assessee’s appeals are partly allowed

ITA 921/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Nov 2023AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

For Appellant: Sri.Mathew Joseph, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 132Section 144Section 153ASection 153C

…searched, with the controversy prior thereto, and which therefore stands resolved since, was qua the assessment pursuant to a search/requisition in case of such person. While one view, as by the Hon’ble jurisdictional High Court (E.N. Gopakumar v. CIT [2017] 390 ITR 131 (Ker)), was that the same would by itself, without anything more, trigger the jurisdiction to assess, abating all pending assessments, the second, which found favour with the Hon’ble Apex Court, is that it would only be on the strength of materials found during search, and not otherwise. As such, if no incriminating material indicating undisclose…

M/S Santhimadom Herbal City Trust, Ernakulam vs. ACIT Central Circle -2, Kochi

In the result, the assessee’s appeals are partly allowed

ITA 920/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Nov 2023AY 2008-09

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

For Appellant: Sri.Mathew Joseph, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 132Section 144Section 153ASection 153C

…searched, with the controversy prior thereto, and which therefore stands resolved since, was qua the assessment pursuant to a search/requisition in case of such person. While one view, as by the Hon’ble jurisdictional High Court (E.N. Gopakumar v. CIT [2017] 390 ITR 131 (Ker)), was that the same would by itself, without anything more, trigger the jurisdiction to assess, abating all pending assessments, the second, which found favour with the Hon’ble Apex Court, is that it would only be on the strength of materials found during search, and not otherwise. As such, if no incriminating material indicating undisclose…

Sri.E.Noushad, Kollam vs. The DCIT, Kollam

In the result, the appeals filed by the assessee are allowed, and the stay petitions dismissed as infructuous

ITA 18/COCH/2021[2009-10]Status: DisposedITAT Cochin30 Oct 2023AY 2009-10

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 132Section 132ASection 153ASection 153C

…) had omitted to refer to the seized material in the body of the assessment order/s, particularly considering the binding decisions by the Hon’ble jurisdictional High Court, i.e., prior to Abhisar Buildwell Pvt. Ltd. (supra), as in E.N.Gopakumar v. CIT [2017] 390 ITR 131 (Ker)), ruling that an assessment u/s.153A gets triggered on the basis of a search, irrespective of the discovery or otherwise of incriminating material thereat, a subsequent event. Seized material, however, is a part of the assessment record, and there is therefore no question of drawing any presumption in its respect. Smt. Devi, the ld.Sr. DR,…

Sri. E.Noushad, Kollam vs. DCIT, Kollan

In the result, the appeals filed by the assessee are allowed, and the stay petitions dismissed as infructuous

ITA 17/COCH/2021[2008-09]Status: DisposedITAT Cochin30 Oct 2023AY 2008-09

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 132Section 132ASection 153ASection 153C

…) had omitted to refer to the seized material in the body of the assessment order/s, particularly considering the binding decisions by the Hon’ble jurisdictional High Court, i.e., prior to Abhisar Buildwell Pvt. Ltd. (supra), as in E.N.Gopakumar v. CIT [2017] 390 ITR 131 (Ker)), ruling that an assessment u/s.153A gets triggered on the basis of a search, irrespective of the discovery or otherwise of incriminating material thereat, a subsequent event. Seized material, however, is a part of the assessment record, and there is therefore no question of drawing any presumption in its respect. Smt. Devi, the ld.Sr. DR,…

Sri.E. Noushad, Kollam vs. DCIT, Kollam

In the result, the appeals filed by the assessee are allowed, and the stay petitions dismissed as infructuous

ITA 16/COCH/2021[2007-08]Status: DisposedITAT Cochin30 Oct 2023AY 2007-08

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 132Section 132ASection 153ASection 153C

…) had omitted to refer to the seized material in the body of the assessment order/s, particularly considering the binding decisions by the Hon’ble jurisdictional High Court, i.e., prior to Abhisar Buildwell Pvt. Ltd. (supra), as in E.N.Gopakumar v. CIT [2017] 390 ITR 131 (Ker)), ruling that an assessment u/s.153A gets triggered on the basis of a search, irrespective of the discovery or otherwise of incriminating material thereat, a subsequent event. Seized material, however, is a part of the assessment record, and there is therefore no question of drawing any presumption in its respect. Smt. Devi, the ld.Sr. DR,…

Assistant Commissioner of Income Tax, Central Circle-3(1), Hyderabad vs. Virender Kumar Gupta, Hyderabad

In the result, all the appeals are allowed

ITA 47/HYD/2022[2012-13]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / Ita No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner Of [Pan: Aezpg9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [Pan: Aaspg1887D]

For Appellant: Shri K.C. Devdas, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 10(38)Section 132Section 143Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / ITA No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner of [PAN: AEZPG9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [PAN: AASPG1887D] निर्धारितीती द्वारा /Assessee by: Shri K.C. Devdas, AR राजस्‍वजस्‍व द्वारा /Revenue by: Ms. TH. Vijaya…

Narender Kumar Gupta, Hyderabad vs. Assisstant Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, all the appeals are allowed

ITA 46/HYD/2022[2013-14]Status: DisposedITAT Hyderabad18 Oct 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / Ita No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner Of [Pan: Aezpg9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [Pan: Aaspg1887D]

For Appellant: Shri K.C. Devdas, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 10(38)Section 132Section 143Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / ITA No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner of [PAN: AEZPG9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [PAN: AASPG1887D] निर्धारितीती द्वारा /Assessee by: Shri K.C. Devdas, AR राजस्‍वजस्‍व द्वारा /Revenue by: Ms. TH. Vijaya…

Narender Kumar Gupta, Hyderabad vs. Assistant Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, all the appeals are allowed

ITA 45/HYD/2022[2012-13]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / Ita No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner Of [Pan: Aezpg9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [Pan: Aaspg1887D]

For Appellant: Shri K.C. Devdas, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 10(38)Section 132Section 143Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / ITA No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner of [PAN: AEZPG9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [PAN: AASPG1887D] निर्धारितीती द्वारा /Assessee by: Shri K.C. Devdas, AR राजस्‍वजस्‍व द्वारा /Revenue by: Ms. TH. Vijaya…

V D Devasia, Kottayam vs. ACIT, Kottayam

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 50/COCH/2022[2014-2015]Status: DisposedITAT Cochin29 Sept 2023AY 2014-2015

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

…e us that a completed and unabated assessment was, in view of the decision in Pr. CIT vs. Abhishar Buildwell Pvt. Ltd. [2023] 454 ITR 212 (SC), overruling, besides others, the decision by the Hon'ble jurisdictional High Court in Gopakumar (E.N.) v. CIT [2017] 390 ITR 131 (Ker), would survive only where incriminating material had been found during search, initiated by issue of warrant on 22/9/2014, which led to the assumption of jurisdiction to assess and issue of notice u/s. 153A of the Act by the Assessing Officer (AO). 3. We shall proceed assessee-wise and year wise. I. Shri C.T. Kurian A. AY 2011-12 1. The re…

V D Devasia, Kottayam vs. ACIT, Kottayam

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 49/COCH/2022[2013-2014]Status: DisposedITAT Cochin29 Sept 2023AY 2013-2014

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

…e us that a completed and unabated assessment was, in view of the decision in Pr. CIT vs. Abhishar Buildwell Pvt. Ltd. [2023] 454 ITR 212 (SC), overruling, besides others, the decision by the Hon'ble jurisdictional High Court in Gopakumar (E.N.) v. CIT [2017] 390 ITR 131 (Ker), would survive only where incriminating material had been found during search, initiated by issue of warrant on 22/9/2014, which led to the assumption of jurisdiction to assess and issue of notice u/s. 153A of the Act by the Assessing Officer (AO). 3. We shall proceed assessee-wise and year wise. I. Shri C.T. Kurian A. AY 2011-12 1. The re…

V D Devasia, Kottayam vs. ACIT, Kottayam

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 48/COCH/2022[2012-2013]Status: DisposedITAT Cochin29 Sept 2023AY 2012-2013

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

…e us that a completed and unabated assessment was, in view of the decision in Pr. CIT vs. Abhishar Buildwell Pvt. Ltd. [2023] 454 ITR 212 (SC), overruling, besides others, the decision by the Hon'ble jurisdictional High Court in Gopakumar (E.N.) v. CIT [2017] 390 ITR 131 (Ker), would survive only where incriminating material had been found during search, initiated by issue of warrant on 22/9/2014, which led to the assumption of jurisdiction to assess and issue of notice u/s. 153A of the Act by the Assessing Officer (AO). 3. We shall proceed assessee-wise and year wise. I. Shri C.T. Kurian A. AY 2011-12 1. The re…

Chengazhasseril Thomas Kurian, Kottayam vs. ACIT Central Circle Kottayam, Kottayam

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 474/COCH/2022[2014-2015]Status: DisposedITAT Cochin29 Sept 2023AY 2014-2015

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

…e us that a completed and unabated assessment was, in view of the decision in Pr. CIT vs. Abhishar Buildwell Pvt. Ltd. [2023] 454 ITR 212 (SC), overruling, besides others, the decision by the Hon'ble jurisdictional High Court in Gopakumar (E.N.) v. CIT [2017] 390 ITR 131 (Ker), would survive only where incriminating material had been found during search, initiated by issue of warrant on 22/9/2014, which led to the assumption of jurisdiction to assess and issue of notice u/s. 153A of the Act by the Assessing Officer (AO). 3. We shall proceed assessee-wise and year wise. I. Shri C.T. Kurian A. AY 2011-12 1. The re…

Chengazhasseril Thomas Kurian, Kottayam vs. ACIT Central Circle Kottayam, Kottayam

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 473/COCH/2022[ 2012-2013]Status: DisposedITAT Cochin29 Sept 2023

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

…e us that a completed and unabated assessment was, in view of the decision in Pr. CIT vs. Abhishar Buildwell Pvt. Ltd. [2023] 454 ITR 212 (SC), overruling, besides others, the decision by the Hon'ble jurisdictional High Court in Gopakumar (E.N.) v. CIT [2017] 390 ITR 131 (Ker), would survive only where incriminating material had been found during search, initiated by issue of warrant on 22/9/2014, which led to the assumption of jurisdiction to assess and issue of notice u/s. 153A of the Act by the Assessing Officer (AO). 3. We shall proceed assessee-wise and year wise. I. Shri C.T. Kurian A. AY 2011-12 1. The re…