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

Jt. Commissioner of Income Tax(OSD), Central Cirlce -1(2), Hyderabad vs. Amsri Homes Private Limited, Secunderabad

In the result, the appeal of Revenue is allowed for statistical purposes

ITA 1108/HYD/2018[2010-11]Status: DisposedITAT Hyderabad07 Mar 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri K.C. DevdasFor Respondent: Sri Jeevan Lal Lavidiya
Section 132Section 143(3)Section 153ASection 153CSection 28

…A) which is part of the impugned assessment order. Hence there is factual inaccuracy in the order of the CIT(A). 5. Whether on the facts and circumstances of the case, and in law, the Ld.CIT(A) failed to appreciate the judgement in the case of E.N. Gopakumar [390 ITR 131 (Kerala)], wherein the Hon.High Court has categorically stated that assessment proceedings generated by issuance of a notice u/s.153A (or 153C) can be concluded against interest of assessee including making additions even without any incriminating material being available against assessee in search under section 132 on basis of which notice was i…

ACIT, Central Circle-1, Patna vs. Sonamoti Agrotech Pvt Ltd, Patna

ITA 110/PAT/2019[2012-13]Status: DisposedITAT Patna23 Feb 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 132Section 143(2)Section 153ASection 68

…igh Court rendered in the case of Francis Clay Decor Tiles reported in 385 ITR 624 as well as Canara Housing of Hon’ble Karnataka High Court. He also relied upon the judgment of the Hon’ble Kerala High Court in the case of E.N. Gopakumar –vs.- CIT reported in 390 ITR 131. 6. Ld. Counsel for the assessee while impugned the order of the ld. CIT(Appeals) on this fold submitted that the assessee is not disputing about the search carried out upon it, but during the course of search, the search party discovered certain inventory of books of account/documents inventoried as Annexure ‘A’ and such annexure is available at…

Bibhudutta Panda, Bhubaneswar vs. Asst.CIT, Corporate Circle 1(2), Bhubaneswar

In the result, all appeals of the assessee stand allowed

ITA 81/CTK/2022[2012-13]Status: DisposedITAT Cuttack01 Feb 2023AY 2012-13

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.76 to 81/CTK/2022 (ननधाारण वषा / Assessment Years :2007-2008 to 2012-2013) Bibhudutta Panda, Vs ACIT, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 PAN No. :ADAPP 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla/S.K.Hota, Ars राजस्व की ओर से /R…

Bibhudutta Panda, Bhubaneswar vs. Asst.CIT Corporate Circle-1(2), Bhubaneswar

In the result, all appeals of the assessee stand allowed

ITA 80/CTK/2022[2011-12]Status: DisposedITAT Cuttack01 Feb 2023AY 2011-12

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.76 to 81/CTK/2022 (ननधाारण वषा / Assessment Years :2007-2008 to 2012-2013) Bibhudutta Panda, Vs ACIT, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 PAN No. :ADAPP 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla/S.K.Hota, Ars राजस्व की ओर से /R…

Bibhudutta Panda, Bhubaneswar vs. Asst.CIT, Corporate Circle-1(2), Bhubaneswar

In the result, all appeals of the assessee stand allowed

ITA 79/CTK/2022[2010-11]Status: DisposedITAT Cuttack01 Feb 2023AY 2010-11

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.76 to 81/CTK/2022 (ननधाारण वषा / Assessment Years :2007-2008 to 2012-2013) Bibhudutta Panda, Vs ACIT, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 PAN No. :ADAPP 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla/S.K.Hota, Ars राजस्व की ओर से /R…

Bibhudutta Panda, Bhubaneswar vs. Asst.CIT, Corporate Circle-1(2), Bhubaneswar

In the result, all appeals of the assessee stand allowed

ITA 78/CTK/2022[2009-10]Status: DisposedITAT Cuttack01 Feb 2023AY 2009-10

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.76 to 81/CTK/2022 (ननधाारण वषा / Assessment Years :2007-2008 to 2012-2013) Bibhudutta Panda, Vs ACIT, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 PAN No. :ADAPP 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla/S.K.Hota, Ars राजस्व की ओर से /R…

Bibhudutta Panda, Bhubaneswar vs. Asst.CIT, Corporate Circle-1(2), Bhubaneswar

In the result, all appeals of the assessee stand allowed

ITA 77/CTK/2022[2008-09]Status: DisposedITAT Cuttack01 Feb 2023AY 2008-09

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.76 to 81/CTK/2022 (ननधाारण वषा / Assessment Years :2007-2008 to 2012-2013) Bibhudutta Panda, Vs ACIT, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 PAN No. :ADAPP 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla/S.K.Hota, Ars राजस्व की ओर से /R…

Bibhudutta Panda, Bhubaneswar vs. Asst.CIT, Corporate Circle-1(2), Bhubaneswar

In the result, all appeals of the assessee stand allowed

ITA 76/CTK/2022[2007-08]Status: DisposedITAT Cuttack01 Feb 2023AY 2007-08

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.76 to 81/CTK/2022 (ननधाारण वषा / Assessment Years :2007-2008 to 2012-2013) Bibhudutta Panda, Vs ACIT, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 PAN No. :ADAPP 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla/S.K.Hota, Ars राजस्व की ओर से /R…

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 586/COCH/2022[2018-2019]Status: DisposedITAT Cochin20 Jan 2023AY 2018-2019

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

…payments received and transferred. The evidence relating to unexplained investment made in cash towards purchase of immoveable properties was also seized. The said plea was also rejected considering the decision of Hon’ble Kerala High Court in E.N. Gopakumar (75 Taxmann.com 215). 4.4 Another legal plea was violation of principle of natural justice since no cross examination of persons whose statement was relied in the assessment order, was not provided by Assessing Officer. The same was rejected by Ld. CIT(A). Further, the additions were based not only on the statements of persons based in Nagaland but after cons…

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 585/COCH/2022[2017-2018]Status: DisposedITAT Cochin20 Jan 2023AY 2017-2018

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

…payments received and transferred. The evidence relating to unexplained investment made in cash towards purchase of immoveable properties was also seized. The said plea was also rejected considering the decision of Hon’ble Kerala High Court in E.N. Gopakumar (75 Taxmann.com 215). 4.4 Another legal plea was violation of principle of natural justice since no cross examination of persons whose statement was relied in the assessment order, was not provided by Assessing Officer. The same was rejected by Ld. CIT(A). Further, the additions were based not only on the statements of persons based in Nagaland but after cons…

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 584/COCH/2022[2016-2017]Status: DisposedITAT Cochin20 Jan 2023AY 2016-2017

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

…payments received and transferred. The evidence relating to unexplained investment made in cash towards purchase of immoveable properties was also seized. The said plea was also rejected considering the decision of Hon’ble Kerala High Court in E.N. Gopakumar (75 Taxmann.com 215). 4.4 Another legal plea was violation of principle of natural justice since no cross examination of persons whose statement was relied in the assessment order, was not provided by Assessing Officer. The same was rejected by Ld. CIT(A). Further, the additions were based not only on the statements of persons based in Nagaland but after cons…

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 583/COCH/2022[2015-2016]Status: DisposedITAT Cochin20 Jan 2023AY 2015-2016

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

…payments received and transferred. The evidence relating to unexplained investment made in cash towards purchase of immoveable properties was also seized. The said plea was also rejected considering the decision of Hon’ble Kerala High Court in E.N. Gopakumar (75 Taxmann.com 215). 4.4 Another legal plea was violation of principle of natural justice since no cross examination of persons whose statement was relied in the assessment order, was not provided by Assessing Officer. The same was rejected by Ld. CIT(A). Further, the additions were based not only on the statements of persons based in Nagaland but after cons…

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 582/COCH/2022[2014-2015]Status: DisposedITAT Cochin20 Jan 2023AY 2014-2015

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

…payments received and transferred. The evidence relating to unexplained investment made in cash towards purchase of immoveable properties was also seized. The said plea was also rejected considering the decision of Hon’ble Kerala High Court in E.N. Gopakumar (75 Taxmann.com 215). 4.4 Another legal plea was violation of principle of natural justice since no cross examination of persons whose statement was relied in the assessment order, was not provided by Assessing Officer. The same was rejected by Ld. CIT(A). Further, the additions were based not only on the statements of persons based in Nagaland but after cons…

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 581/COCH/2022[2013-2014]Status: DisposedITAT Cochin20 Jan 2023AY 2013-2014

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

…payments received and transferred. The evidence relating to unexplained investment made in cash towards purchase of immoveable properties was also seized. The said plea was also rejected considering the decision of Hon’ble Kerala High Court in E.N. Gopakumar (75 Taxmann.com 215). 4.4 Another legal plea was violation of principle of natural justice since no cross examination of persons whose statement was relied in the assessment order, was not provided by Assessing Officer. The same was rejected by Ld. CIT(A). Further, the additions were based not only on the statements of persons based in Nagaland but after cons…

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 580/COCH/2022[2012-2013]Status: DisposedITAT Cochin20 Jan 2023AY 2012-2013

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

…payments received and transferred. The evidence relating to unexplained investment made in cash towards purchase of immoveable properties was also seized. The said plea was also rejected considering the decision of Hon’ble Kerala High Court in E.N. Gopakumar (75 Taxmann.com 215). 4.4 Another legal plea was violation of principle of natural justice since no cross examination of persons whose statement was relied in the assessment order, was not provided by Assessing Officer. The same was rejected by Ld. CIT(A). Further, the additions were based not only on the statements of persons based in Nagaland but after cons…

Dy.Commissioner of Income Tax Central Circle 6(1), Mumbai vs. Rashi Commercial Company, Mumsai

In the result, both these appeal of the revenue are dismissed

ITA 1960/MUM/2022[2016-17]Status: DisposedITAT Mumbai23 Dec 2022AY 2016-17

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Riddhi MishraFor Respondent: Neelkanth Khandelwal
Section 132Section 143(2)Section 143(3)Section 153ASection 153A(1)(a)Section 37(1)Section 69C

…nt assessment year or years.? 3. Whether the Ld CIT(A) is correct in law, in quashing the assessment order u/s 143(3) r.w.s.153A of the Act without considering the judgement of the Hon'ble Kerala High Court n the case of Shri E.N. Gopakumar Vs. CIT (Central) [390 ITR 131] wherein it was held that the assessment proceedings initiated by the issuance of a notice u/s153A(1)(a) can be concluded against the interest of the assessee including making additions even without any incriminating material being available against the assessee in the search proceedings u/s 132 of the Act. ? 4. Without prejudice to the Ground No…

Dy.Commissioner of Income Tax Central Circle 6(1), Mumbai vs. Rashi Fincorp Limited, Mumbai

In the result, both these appeal of the revenue are dismissed

ITA 1959/MUM/2022[2014-15]Status: DisposedITAT Mumbai23 Dec 2022AY 2014-15

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Riddhi MishraFor Respondent: Neelkanth Khandelwal
Section 132Section 143(2)Section 143(3)Section 153ASection 153A(1)(a)Section 37(1)Section 69C

…nt assessment year or years.? 3. Whether the Ld CIT(A) is correct in law, in quashing the assessment order u/s 143(3) r.w.s.153A of the Act without considering the judgement of the Hon'ble Kerala High Court n the case of Shri E.N. Gopakumar Vs. CIT (Central) [390 ITR 131] wherein it was held that the assessment proceedings initiated by the issuance of a notice u/s153A(1)(a) can be concluded against the interest of the assessee including making additions even without any incriminating material being available against the assessee in the search proceedings u/s 132 of the Act. ? 4. Without prejudice to the Ground No…

The Deputy Commissioner of Income Tax, Central Circle-2, Visakhapatnam vs. Atr Warehousing Private Limited, Visakhapatnam

In the result, appeal of the Revenue is dismissed

ITA 103/VIZ/2020[2012-13]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2012-13

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

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.100/Viz/2020 ("नधा"रणवष"/ Assessment Year :2014-15) Deputy Commissioner of Income Vs. Shri Anumolu Tirupati Tax, Rayudu (HUF), Central Circle-2, D.No. 11-8-34, Daspalla Hills, Visakhapatnam. Visakhapatnam. PAN: AADHA 7450 H (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 26/Viz/2021 (In आयकरअपीलसं./ I.T.A. No.1…

The Deputy Commissioner of Income Tax, Central Circle-2, Visakhapatnam vs. Atr Warehousing Private Limited, Visakhapatnam

In the result, appeal of the Revenue is dismissed

ITA 102/VIZ/2020[2011-12]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2011-12

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

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.100/Viz/2020 ("नधा"रणवष"/ Assessment Year :2014-15) Deputy Commissioner of Income Vs. Shri Anumolu Tirupati Tax, Rayudu (HUF), Central Circle-2, D.No. 11-8-34, Daspalla Hills, Visakhapatnam. Visakhapatnam. PAN: AADHA 7450 H (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 26/Viz/2021 (In आयकरअपीलसं./ I.T.A. No.1…

The Deputy Commissioner of Income Tax, Central Circle-2, Visakhapatnam vs. Anumolu Tirupati Rayudu(HUF), Visakhapatnam

In the result, appeal of the Revenue is dismissed

ITA 100/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2014-15

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

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.100/Viz/2020 ("नधा"रणवष"/ Assessment Year :2014-15) Deputy Commissioner of Income Vs. Shri Anumolu Tirupati Tax, Rayudu (HUF), Central Circle-2, D.No. 11-8-34, Daspalla Hills, Visakhapatnam. Visakhapatnam. PAN: AADHA 7450 H (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 26/Viz/2021 (In आयकरअपीलसं./ I.T.A. No.1…