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

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 472/COCH/2022[2011-2012]Status: DisposedITAT Cochin29 Sept 2023AY 2011-2012

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 47/COCH/2022[2011-2012]Status: DisposedITAT Cochin29 Sept 2023AY 2011-2012

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…

Bikash Kumar Kedia, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, appeal of assessee is allowed

ITA 404/HYD/2020[2014-15]Status: DisposedITAT Hyderabad22 Sept 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, AR
Section 143(1)Section 143(2)Section 143(3)Section 153A

…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 / ITA No. 404/Hyd/2020 (निर्धारण वर्ष / Assessment Year: 2014-15) Sri Bikash Kumar Kedia, Asst. Commissioner of Hyderabad Vs. Income Tax, [PAN No. AFAPK8794E] Central Circle-3(1), Hyderabad अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा /Assessee by: Shri P. Murali Mohan Rao, AR राजस्‍वजस्‍व द्वारा Ms. TH. Vijaya Lakshmi, CIT-DR /Revenue by: सुनवाई ई की तारीखरीख/Date of hearing: 23/08/202…

Smt. Jaya Mogra, Udaipur vs. DCIT, Central Circle-2, Udaipur

In the result, appeal of the assessee in ITA No

ITA 333/JODH/2019[2009-10]Status: DisposedITAT Jodhpur20 Sept 2023AY 2009-10
Section 127Section 132Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Smt. Jaya Mogra, Vs DCIT, 22, Mehtaji Ki Badi, Central Circle-02, Udaipur Moomal Tower, Saheli Marg, Udaipur (Appellant) (Respondent) PAN NO. AHZPM 2350 B Assessee By Sh. Rakesh Lodha, CA Revenue By Sh. Lovish Kumar, CIT-DR Date of hearing 12/07/2023 Date of 20/09/2023 Pronouncement O R D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the Commissioner of Income Tax (Appeals)-2, Udaipur dated 28.06.2019 […

Premlata Gupta, Delhi vs. ACIT, Central Circle, Karnal

In the result, appeal is partly allowed

ITA 767/DEL/2022[2012-13]Status: DisposedITAT Delhi06 Sept 2023AY 2012-13

Bench: Sh. Chandra Mohan Garg & Shri M. Balaganeshprem Lata Gupta Vs. Acit C-5/2A, Opp. Cc Colony Central Circle Rana Pratap Bagh Karnal Delhi – 110 007 Pan No. Aadpl 3023 F (Appellant) (Respondent) Assessee By Shri Ved Jain, Adv. Shri Aman Garg, C.A. Revenue By Shri Mukesh Kumar Jha, Cit-D.R. Date Of Hearing: 04.09.2023 Date Of Pronouncement: 06.09.2023

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Prem Lata Gupta Vs. ACIT C-5/2A, Opp. CC Colony Central Circle Rana Pratap Bagh Karnal Delhi – 110 007 PAN No. AADPL 3023 F (APPELLANT) (RESPONDENT) Assessee by Shri Ved Jain, Adv. Shri Aman Garg, C.A. Revenue by Shri Mukesh Kumar Jha, CIT-D.R. Date of hearing: 04.09.2023 Date of Pronouncement: 06.09.2023 PER CHANDRA MOHAN GARG, JM : This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-3, Gurgaon dated 28.0…

Shri S. Tulasidoss Nedunselian, Chennai vs. ACIT, CC - 3 (2), Chennai

In the result, appeals filed by the assessee for assessment years 2011-12 to 2017-18 are allowed

ITA 472/CHNY/2020[2017-18]Status: DisposedITAT Chennai23 Aug 2023AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 466, 467, 468, 469, 470, 471 & 472/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 S. Tulasidoss Nedunselian Assistant Commissioner Of No. 6, New No. 24, Eb Colony, V. Income Tax, First Main Road, Central Circle 3(2), Adambakkam, Chennai. Chennai – 600 088. [Pan: Adrpn-8320-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. K.G. Raghunath, Advocate अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 19.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.08.2023 आदेश /O R D E R Per Bench: This Bunch Of Seven Appeals Filed By The Assessee Are Directed Against The Common Order Passed By The Commissioner Of Income-Tax (Appeals) -18, Chennai Dated 26.12.2019 & Pertains To Assessment Years 2011-12 To 2017-18. Since, The Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Off By This Consolidated Order.

For Respondent: Shri. Clement Ramesh Kumar, CIT
Section 115BSection 132Section 132(4)Section 139Section 144Section 153ASection 153B(1)(b)Section 69A

…the total income of six assessment years immediately preceding the assessment year in which search takes place. Therefore, by following the decision of Hon’ble Kerala High Court in the case of E.N. Gopakumar vs CIT :-5-: ITA. No: 466 to 472/Chny/2020 [2016] 75 Taxmann.com 215 (Kerala), held that the provisions of section 153A are very clear and as per which, it is not necessary to have incriminating documents for the purpose of making assessment or re-assessment u/s. 153A of the Act. Aggrieved by the ld. CIT(A) order, the assessee is in appeal before us. 5. The ld. Counsel for the assessee, referring to the de…

Shri S. Tulasidoss Nedunselian, Chennai vs. ACIT, CC - 3 (2), Chennai

In the result, appeals filed by the assessee for assessment years 2011-12 to 2017-18 are allowed

ITA 471/CHNY/2020[2016-17]Status: DisposedITAT Chennai23 Aug 2023AY 2016-17

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 466, 467, 468, 469, 470, 471 & 472/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 S. Tulasidoss Nedunselian Assistant Commissioner Of No. 6, New No. 24, Eb Colony, V. Income Tax, First Main Road, Central Circle 3(2), Adambakkam, Chennai. Chennai – 600 088. [Pan: Adrpn-8320-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. K.G. Raghunath, Advocate अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 19.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.08.2023 आदेश /O R D E R Per Bench: This Bunch Of Seven Appeals Filed By The Assessee Are Directed Against The Common Order Passed By The Commissioner Of Income-Tax (Appeals) -18, Chennai Dated 26.12.2019 & Pertains To Assessment Years 2011-12 To 2017-18. Since, The Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Off By This Consolidated Order.

For Respondent: Shri. Clement Ramesh Kumar, CIT
Section 115BSection 132Section 132(4)Section 139Section 144Section 153ASection 153B(1)(b)Section 69A

…the total income of six assessment years immediately preceding the assessment year in which search takes place. Therefore, by following the decision of Hon’ble Kerala High Court in the case of E.N. Gopakumar vs CIT :-5-: ITA. No: 466 to 472/Chny/2020 [2016] 75 Taxmann.com 215 (Kerala), held that the provisions of section 153A are very clear and as per which, it is not necessary to have incriminating documents for the purpose of making assessment or re-assessment u/s. 153A of the Act. Aggrieved by the ld. CIT(A) order, the assessee is in appeal before us. 5. The ld. Counsel for the assessee, referring to the de…

Shri S. Tulasidoss Nedunselian, Chennai vs. ACIT, CC - 3 (2), Chennai

In the result, appeals filed by the assessee for assessment years 2011-12 to 2017-18 are allowed

ITA 470/CHNY/2020[2015-16]Status: DisposedITAT Chennai23 Aug 2023AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 466, 467, 468, 469, 470, 471 & 472/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 S. Tulasidoss Nedunselian Assistant Commissioner Of No. 6, New No. 24, Eb Colony, V. Income Tax, First Main Road, Central Circle 3(2), Adambakkam, Chennai. Chennai – 600 088. [Pan: Adrpn-8320-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. K.G. Raghunath, Advocate अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 19.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.08.2023 आदेश /O R D E R Per Bench: This Bunch Of Seven Appeals Filed By The Assessee Are Directed Against The Common Order Passed By The Commissioner Of Income-Tax (Appeals) -18, Chennai Dated 26.12.2019 & Pertains To Assessment Years 2011-12 To 2017-18. Since, The Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Off By This Consolidated Order.

For Respondent: Shri. Clement Ramesh Kumar, CIT
Section 115BSection 132Section 132(4)Section 139Section 144Section 153ASection 153B(1)(b)Section 69A

…the total income of six assessment years immediately preceding the assessment year in which search takes place. Therefore, by following the decision of Hon’ble Kerala High Court in the case of E.N. Gopakumar vs CIT :-5-: ITA. No: 466 to 472/Chny/2020 [2016] 75 Taxmann.com 215 (Kerala), held that the provisions of section 153A are very clear and as per which, it is not necessary to have incriminating documents for the purpose of making assessment or re-assessment u/s. 153A of the Act. Aggrieved by the ld. CIT(A) order, the assessee is in appeal before us. 5. The ld. Counsel for the assessee, referring to the de…

Shri S. Tulasidoss Nedunselian, Chennai vs. ACIT, CC - 3 (2), Chennai

In the result, appeals filed by the assessee for assessment years 2011-12 to 2017-18 are allowed

ITA 469/CHNY/2020[2014-15]Status: DisposedITAT Chennai23 Aug 2023AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 466, 467, 468, 469, 470, 471 & 472/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 S. Tulasidoss Nedunselian Assistant Commissioner Of No. 6, New No. 24, Eb Colony, V. Income Tax, First Main Road, Central Circle 3(2), Adambakkam, Chennai. Chennai – 600 088. [Pan: Adrpn-8320-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. K.G. Raghunath, Advocate अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 19.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.08.2023 आदेश /O R D E R Per Bench: This Bunch Of Seven Appeals Filed By The Assessee Are Directed Against The Common Order Passed By The Commissioner Of Income-Tax (Appeals) -18, Chennai Dated 26.12.2019 & Pertains To Assessment Years 2011-12 To 2017-18. Since, The Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Off By This Consolidated Order.

For Respondent: Shri. Clement Ramesh Kumar, CIT
Section 115BSection 132Section 132(4)Section 139Section 144Section 153ASection 153B(1)(b)Section 69A

…the total income of six assessment years immediately preceding the assessment year in which search takes place. Therefore, by following the decision of Hon’ble Kerala High Court in the case of E.N. Gopakumar vs CIT :-5-: ITA. No: 466 to 472/Chny/2020 [2016] 75 Taxmann.com 215 (Kerala), held that the provisions of section 153A are very clear and as per which, it is not necessary to have incriminating documents for the purpose of making assessment or re-assessment u/s. 153A of the Act. Aggrieved by the ld. CIT(A) order, the assessee is in appeal before us. 5. The ld. Counsel for the assessee, referring to the de…

Shri S. Tulasidoss Nedunselian, Chennai vs. ACIT, CC - 3 (2), Chennai

In the result, appeals filed by the assessee for assessment years 2011-12 to 2017-18 are allowed

ITA 468/CHNY/2020[2013-14]Status: DisposedITAT Chennai23 Aug 2023AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 466, 467, 468, 469, 470, 471 & 472/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 S. Tulasidoss Nedunselian Assistant Commissioner Of No. 6, New No. 24, Eb Colony, V. Income Tax, First Main Road, Central Circle 3(2), Adambakkam, Chennai. Chennai – 600 088. [Pan: Adrpn-8320-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. K.G. Raghunath, Advocate अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 19.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.08.2023 आदेश /O R D E R Per Bench: This Bunch Of Seven Appeals Filed By The Assessee Are Directed Against The Common Order Passed By The Commissioner Of Income-Tax (Appeals) -18, Chennai Dated 26.12.2019 & Pertains To Assessment Years 2011-12 To 2017-18. Since, The Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Off By This Consolidated Order.

For Respondent: Shri. Clement Ramesh Kumar, CIT
Section 115BSection 132Section 132(4)Section 139Section 144Section 153ASection 153B(1)(b)Section 69A

…the total income of six assessment years immediately preceding the assessment year in which search takes place. Therefore, by following the decision of Hon’ble Kerala High Court in the case of E.N. Gopakumar vs CIT :-5-: ITA. No: 466 to 472/Chny/2020 [2016] 75 Taxmann.com 215 (Kerala), held that the provisions of section 153A are very clear and as per which, it is not necessary to have incriminating documents for the purpose of making assessment or re-assessment u/s. 153A of the Act. Aggrieved by the ld. CIT(A) order, the assessee is in appeal before us. 5. The ld. Counsel for the assessee, referring to the de…

Shri S. Tulasidoss Nedunselian, Chennai vs. ACIT, CC - 3 (2), Chennai

In the result, appeals filed by the assessee for assessment years 2011-12 to 2017-18 are allowed

ITA 467/CHNY/2020[2012-13]Status: DisposedITAT Chennai23 Aug 2023AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 466, 467, 468, 469, 470, 471 & 472/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 S. Tulasidoss Nedunselian Assistant Commissioner Of No. 6, New No. 24, Eb Colony, V. Income Tax, First Main Road, Central Circle 3(2), Adambakkam, Chennai. Chennai – 600 088. [Pan: Adrpn-8320-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. K.G. Raghunath, Advocate अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 19.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.08.2023 आदेश /O R D E R Per Bench: This Bunch Of Seven Appeals Filed By The Assessee Are Directed Against The Common Order Passed By The Commissioner Of Income-Tax (Appeals) -18, Chennai Dated 26.12.2019 & Pertains To Assessment Years 2011-12 To 2017-18. Since, The Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Off By This Consolidated Order.

For Respondent: Shri. Clement Ramesh Kumar, CIT
Section 115BSection 132Section 132(4)Section 139Section 144Section 153ASection 153B(1)(b)Section 69A

…the total income of six assessment years immediately preceding the assessment year in which search takes place. Therefore, by following the decision of Hon’ble Kerala High Court in the case of E.N. Gopakumar vs CIT :-5-: ITA. No: 466 to 472/Chny/2020 [2016] 75 Taxmann.com 215 (Kerala), held that the provisions of section 153A are very clear and as per which, it is not necessary to have incriminating documents for the purpose of making assessment or re-assessment u/s. 153A of the Act. Aggrieved by the ld. CIT(A) order, the assessee is in appeal before us. 5. The ld. Counsel for the assessee, referring to the de…

Shri S. Tulasidoss Nedunselian, Chennai vs. ACIT, CC - 3 (2), Chennai

In the result, appeals filed by the assessee for assessment years 2011-12 to 2017-18 are allowed

ITA 466/CHNY/2020[2011-12]Status: DisposedITAT Chennai23 Aug 2023AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 466, 467, 468, 469, 470, 471 & 472/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 S. Tulasidoss Nedunselian Assistant Commissioner Of No. 6, New No. 24, Eb Colony, V. Income Tax, First Main Road, Central Circle 3(2), Adambakkam, Chennai. Chennai – 600 088. [Pan: Adrpn-8320-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. K.G. Raghunath, Advocate अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 19.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.08.2023 आदेश /O R D E R Per Bench: This Bunch Of Seven Appeals Filed By The Assessee Are Directed Against The Common Order Passed By The Commissioner Of Income-Tax (Appeals) -18, Chennai Dated 26.12.2019 & Pertains To Assessment Years 2011-12 To 2017-18. Since, The Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Off By This Consolidated Order.

For Respondent: Shri. Clement Ramesh Kumar, CIT
Section 115BSection 132Section 132(4)Section 139Section 144Section 153ASection 153B(1)(b)Section 69A

…the total income of six assessment years immediately preceding the assessment year in which search takes place. Therefore, by following the decision of Hon’ble Kerala High Court in the case of E.N. Gopakumar vs CIT :-5-: ITA. No: 466 to 472/Chny/2020 [2016] 75 Taxmann.com 215 (Kerala), held that the provisions of section 153A are very clear and as per which, it is not necessary to have incriminating documents for the purpose of making assessment or re-assessment u/s. 153A of the Act. Aggrieved by the ld. CIT(A) order, the assessee is in appeal before us. 5. The ld. Counsel for the assessee, referring to the de…

M/S. Punjab Iron & Steel Company Limited, Jalandhar vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result, the appeal of the assesse is allowed

ITA 75/ASR/2023[2008-09]Status: DisposedITAT Amritsar03 Aug 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. S. R. Kaushik, CIT DR
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 75/Asr/2023 Assessment Year: 2008-09 M/s Punjab Iron & Steel Co. Vs. Deputy Commissioner of Ltd., 3, G. T. Road, Income Tax, Central Circle-1, Vill. Birring, Jalandhar Jalandhar 144010, Punjab [PAN: AAACP 9849B] (Appellant) (Respondent) Appellant by : None Respondent by: Sh. S. R. Kaushik, CIT DR Date of Hearing: 25.07.2023 Date of Pronouncement: 03.08.2023 ORDER Per Dr. M. L. Meena, AM: This appeal has been filed by the by the assessee against…

Srinivasa Raju Kondraju, Nellore vs. DCIT, Central Circle-1(3), Hyderabad

In the result, appeal of the assessee is allowed

ITA 615/HYD/2022[2016-17]Status: DisposedITAT Hyderabad31 Jul 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri A. Srinivas, ARFor Respondent: Ms. L. Sunitha Rao, CIT-DR
Section 132Section 143(1)Section 143(2)Section 143(3)Section 148Section 153A

…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 / ITA No. 615/Hyd/2022 (निर्धारण वर्ष / Assessment Year: 2016-17) Mr. Srinivasa Raju Kondraju, Deputy Commissioner Nellore Vs. of Income Tax, [PAN No. ARLPK3791Q] Central Circle-1(3), Hyderabad अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा /Assessee by: Shri A. Srinivas, AR राजस्‍वजस्‍व द्वारा /Revenue by: Ms. L. Sunitha Rao, CIT-DR सुनवाई ई की तारीखरीख/Date of hearing: 25/07/2023 घो…

Thatipalli Dhanalakshmi, Kothagudem vs. DCIT, Central Circle-3(3), Hyderabad

In the result, appeal of the assessee is allowed

ITA 609/HYD/2022[2015-16]Status: DisposedITAT Hyderabad25 Jul 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri M. Chandramouleswar Rao, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 143(1)Section 143(2)Section 143(3)Section 148Section 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 609/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2015-16) Thatipalli Dhana Lakshmi, Deputy Commissioner of Kothagudem Vs. Income Tax, [PAN No. ABIPT3939Q] Central Circle-3(3), Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri M. Chandramouleswar Rao, AR रधजस्‍व द्वधरध/Revenue by: Shri Jeevan Lal Lavidiya, CIT-DR सुिवधई की तधरीख/Date of hearing: 11/07/2023 घोर्…

Govardhan Naidu Gummalla, Hyderabad vs. ACIT, Central Circle-2(2), Hyderabad

ITA 168/HYD/2023[2017-18]Status: DisposedITAT Hyderabad03 Jul 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत् यर्थी / Ita No. / A.Y. / Appellant / Respondent 165/Hyd/2023 2014-15 Assistant Sri Govardhan Naidu 166/Hyd/2023 2015-16 Commissioner Of Gummalla, Income Tax, Hyderabad Central Circle-2(2), [Pan No. Actpg9082B] 167/Hyd/2023 2016-17 Hyderabad

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Ms. TH Vijaya Lakshmi, CIT-DR
Section 132Section 132ASection 143(2)Section 143(3)Section 153A

…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 वर्ा अपीलधर्थी प्रत् यर्थी / ITA No. / A.Y. / Appellant / Respondent 165/Hyd/2023 2014-15 Assistant Sri Govardhan Naidu 166/Hyd/2023 2015-16 Commissioner of Gummalla, Income Tax, Hyderabad Central Circle-2(2), [PAN No. ACTPG9082B] 167/Hyd/2023 2016-17 Hyderabad 168/Hyd/2023 2017-18 निर्धाररती द्वधरध/Assessee by: Shri P. Murali Mohan Rao, AR रधजस् व द्वधरध/Revenue by: Ms. TH Vijaya Lakshmi, CIT-DR सुिव…

Govardhan Naidu Gummalla, Hyderabad vs. ACIT, Central Circle-2(2), Hyderabad

ITA 167/HYD/2023[2016-17]Status: DisposedITAT Hyderabad03 Jul 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत् यर्थी / Ita No. / A.Y. / Appellant / Respondent 165/Hyd/2023 2014-15 Assistant Sri Govardhan Naidu 166/Hyd/2023 2015-16 Commissioner Of Gummalla, Income Tax, Hyderabad Central Circle-2(2), [Pan No. Actpg9082B] 167/Hyd/2023 2016-17 Hyderabad

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Ms. TH Vijaya Lakshmi, CIT-DR
Section 132Section 132ASection 143(2)Section 143(3)Section 153A

…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 वर्ा अपीलधर्थी प्रत् यर्थी / ITA No. / A.Y. / Appellant / Respondent 165/Hyd/2023 2014-15 Assistant Sri Govardhan Naidu 166/Hyd/2023 2015-16 Commissioner of Gummalla, Income Tax, Hyderabad Central Circle-2(2), [PAN No. ACTPG9082B] 167/Hyd/2023 2016-17 Hyderabad 168/Hyd/2023 2017-18 निर्धाररती द्वधरध/Assessee by: Shri P. Murali Mohan Rao, AR रधजस् व द्वधरध/Revenue by: Ms. TH Vijaya Lakshmi, CIT-DR सुिव…

Govardhan Naidu Gummalla, Hyderabad vs. ACIT, Central Circle-2(2), Hyderabad

ITA 166/HYD/2023[2016-17]Status: DisposedITAT Hyderabad03 Jul 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत् यर्थी / Ita No. / A.Y. / Appellant / Respondent 165/Hyd/2023 2014-15 Assistant Sri Govardhan Naidu 166/Hyd/2023 2015-16 Commissioner Of Gummalla, Income Tax, Hyderabad Central Circle-2(2), [Pan No. Actpg9082B] 167/Hyd/2023 2016-17 Hyderabad

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Ms. TH Vijaya Lakshmi, CIT-DR
Section 132Section 132ASection 143(2)Section 143(3)Section 153A

…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 वर्ा अपीलधर्थी प्रत् यर्थी / ITA No. / A.Y. / Appellant / Respondent 165/Hyd/2023 2014-15 Assistant Sri Govardhan Naidu 166/Hyd/2023 2015-16 Commissioner of Gummalla, Income Tax, Hyderabad Central Circle-2(2), [PAN No. ACTPG9082B] 167/Hyd/2023 2016-17 Hyderabad 168/Hyd/2023 2017-18 निर्धाररती द्वधरध/Assessee by: Shri P. Murali Mohan Rao, AR रधजस् व द्वधरध/Revenue by: Ms. TH Vijaya Lakshmi, CIT-DR सुिव…

Govardhan Naidu Gummalla, Hyderabad vs. ACIT, Central Circle-2(2), Hyderabad

ITA 165/HYD/2023[2014-15]Status: DisposedITAT Hyderabad03 Jul 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत् यर्थी / Ita No. / A.Y. / Appellant / Respondent 165/Hyd/2023 2014-15 Assistant Sri Govardhan Naidu 166/Hyd/2023 2015-16 Commissioner Of Gummalla, Income Tax, Hyderabad Central Circle-2(2), [Pan No. Actpg9082B] 167/Hyd/2023 2016-17 Hyderabad

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Ms. TH Vijaya Lakshmi, CIT-DR
Section 132Section 132ASection 143(2)Section 143(3)Section 153A

…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 वर्ा अपीलधर्थी प्रत् यर्थी / ITA No. / A.Y. / Appellant / Respondent 165/Hyd/2023 2014-15 Assistant Sri Govardhan Naidu 166/Hyd/2023 2015-16 Commissioner of Gummalla, Income Tax, Hyderabad Central Circle-2(2), [PAN No. ACTPG9082B] 167/Hyd/2023 2016-17 Hyderabad 168/Hyd/2023 2017-18 निर्धाररती द्वधरध/Assessee by: Shri P. Murali Mohan Rao, AR रधजस् व द्वधरध/Revenue by: Ms. TH Vijaya Lakshmi, CIT-DR सुिव…

Nirmal Agarwal, Hyderabad vs. DCIT, Circle 1(2), Hyderabad

ITA 52/HYD/2022[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER निर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / ITA No. Deputy Smt. Prerana Agarwal, Commissioner of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [PAN No. AKHPA2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [PAN No. AAYPA1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner of Hyderabad 460/Hy…