Filatex India Ltd. v. CIT

49 Taxmann.com 465High Court2014#481 most cited

What is Filatex India Ltd. v. CIT authority for?

The Delhi High Court affirms that additions made by the Assessing Officer in assessment proceedings under Section 153A are valid when such additions are based on incriminating material found during a search. The decision did not address the validity of additions in the absence of incriminating material.

195

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2024.

Also referred to as

Filatex India Ltd. v. CIT · Section 153A · incriminating material · search assessment · additions based on search material · validity of 153A proceedings · Delhi High Court 2014 · undisputed incriminating material · assessment under section 153A

Sections most often in play

Section 127Section 142(1)Section 153ASection 153CSection 68

Issues it is cited on

section 153a(1)(a)section 153a(1)section 149section 115jregular assessmentsection 115jbsection 153csection 263section 151section 26incriminating materialreassessment proceedings

Judgments citing Filatex India Ltd. v. CIT

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

…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 132(4) of the Act. It was also submitted that the assessee did not inform about his bank account for the period November 2005 to February 2007, copy of which…

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…

Sri. H. Nagaraja, Bangalore vs. CIT, Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 613/BANG/2014[2008-09]Status: DisposedITAT Bangalore17 Mar 2017AY 2008-09

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri M.V.Seshachala, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 139Section 143(3)Section 153ASection 263Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.613 & 614/Bang/2014 (Assessment years: 2008-09 & 2009-10) Shri H.Nagaraja, No.6 & 7, 5th Cross, ‘Sri Ganesh Krupa’ New Bank Colony, Konankunte, Bengaluru-560062. … Appellant PAN:ABMPN 7731 L Vs. Commissioner of Income-tax, Karnataka (Central), Bengaluru. … Respondent Appellant by : Shri M.V.Seshachala, Advocate. Respondent by : Ms. Neera Malhotra, CIT(DR). Date of hearing : 06/01/2017 Date of pronouncement : 17/03/2017 O R D E R Per INTURI RAMA RAO,…

Pr. Commissioner of Income Tax (Central) -1 New Delhi vs. Jaipuria Infrastructure P. Ltd

ITA/797/2016HC Delhi30 Jan 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 132Section 143(3)Section 153Section 153A

…edings u/s 153A what to talk of incriminating seized material; (vii) that the Id. CIT (A) affirmed the assessment order by relying upon the decisions relied upon by Hon'ble jurisdictional High Court in the case cited as Filatex India Ltd. vs. CIT-IV - (2014) 49 Taxmann.com 465 (Delhi) which has been distinguished in the Kabul Chawla (supra) on the ground that in the said case, there was some material unearthed during the search whereas in the instant case there is admittedly no incriminating material unearthed during the search to proceed u/s 153A. 22. In view of what has been discussed above, we are of the con…

Pr. Commissioner of Income Tax (Central) -1 vs. Jaipuria Infrastructure P. Ltd

ITA/775/2016HC Delhi30 Jan 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 132Section 143(3)Section 153Section 153A

…edings u/s 153A what to talk of incriminating seized material; (vii) that the Id. CIT (A) affirmed the assessment order by relying upon the decisions relied upon by Hon'ble jurisdictional High Court in the case cited as Filatex India Ltd. vs. CIT-IV - (2014) 49 Taxmann.com 465 (Delhi) which has been distinguished in the Kabul Chawla (supra) on the ground that in the said case, there was some material unearthed during the search whereas in the instant case there is admittedly no incriminating material unearthed during the search to proceed u/s 153A. 22. In view of what has been discussed above, we are of the con…

DCIT, New Delhi vs. M/S T.S. Pulses Pvt. Ltd., Delhi

In the result, the Assessee’s Cross Objection stands allowed and Revenue’s Appeal is dismissed

ITA 5196/DEL/2013[2006-07]Status: DisposedITAT Delhi09 Jan 2017AY 2006-07

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Gautam Jain, AdvFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 14ASection 153CSection 2Section 35DSection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.5196/DEL/2013 A.Y. : 2006-07 DCIT, CENTRAL CIRCLE-5, VS. M/S T.S. PULSES PVT. LTD. NEW DELHI , 2744, Naya Bazar, ROOM NO. 361, 3RD FLOOR Delhi – 110 006 ARA CENTRE, (PAN: AAACT6037B) E-2, JHANDEWALAN EXTENSION, NEW DELHI (ASSESSEE) (RESPONDENT) AND C.O. NO. 63/DEL/2014 (IN ITA NO. 5196/DEL/2013) A.Y. : 2006-07 M/S T.S. PULSES PVT. LTD. VS. DCIT, CENTRAL CIRCLE-5, 2744, Naya Bazar, NEW DELHI , ROOM NO. 361, 3RD FLOOR ARA Delhi – 110 006 (PAN: AAACT6037B…

Smt. Ranjana Garg, New Delhi vs. DCIT, New Delhi

In the result, the CO of the assessee is allowed and

ITA 2083/DEL/2012[2004-05]Status: DisposedITAT Delhi19 Oct 2016AY 2004-05

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaranjana Garg, Vs Dcit 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan Aanpg3625Q Extn., New Delhi. Ranjana Garg, Vs Dcit 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan Aanpg3625Q Extn., New Delhi. Acit Vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. Aadpg0990L Acit Vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. Aadpg0990L

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Ranjana Garg, vs DCIT 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan AANPG3625Q Extn., New Delhi. Ranjana Garg, vs DCIT 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan AANPG3625Q Extn., New Delhi. ACIT vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. AADPG0990L ACIT vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. AADPG0990L Page 1 CO No. 254/Del/2012 (In ITA No. 2345/Del/2012) (As…

DCIT, New Delhi vs. Smt. Geeta Devi Aggarwal, New Delhi

In the result, the Assessee’s Cross Objection stands allowed and

ITA 1906/DEL/2013[2006-07]Status: DisposedITAT Delhi03 Oct 2016AY 2006-07

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: S/Sh. Ved Jain, Adv. & AshishFor Respondent: Sh. A.K. Saroha, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(14)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No.1906/DEL/2013 A.Y. : 2006-07 DCIT, CENTRAL CIRCLE-13, VS. SMT. GEETA DEVI AGGARWAL, NEW DELHI , ROOM NO. 332, SHOP NO. 2, ARA CENTRE, JHANDEWALAN SARBATI BUILDING, EXTN., JAWALA HERI MARKET, NEW DELHI PASCHIM VIHAR, NEW DELHI (PAN: AADPA9048F) (ASSESSEE) (RESPONDENT) AND C.O. NO. 56/DEL/2014 (IN ITA NO. 1906/DEL/2013) A.Y. : 2006-07 SMT. GEETA DEVI AGGARWAL, VS. DCIT, CENTRAL CIRCLE-13, SHOP NO. 2, NEW DELHI , ROOM NO. 332, SARBATI BUILDING, ARA CENTRE,JHANDEW…

ACIT, New Delhi vs. M/S Gunvardhan Vyapar Pvt. Ltd., New Delhi

In the result we dismiss both the appeals of the Revenue

ITA 2285/DEL/2013[2007-08]Status: DisposedITAT Delhi27 Sept 2016AY 2007-08

Bench: Shri H.S.Sidhu, J.M. & Shri J.Sudhakar Reddy, Am

For Appellant: Sh. Gautam Jain, FCAFor Respondent: Sh.AK Saroha, CIT, DR
Section 132Section 132ASection 143(2)Section 153ASection 153C

…upra) concerns interpretation of S.153A of the Act only and does not cover the case of the assessee. (b) The case of the assessee is covered by the propositions laid down by the Division Bench of the High Court in the case of Filatex India Ltd. vs. CIT (2014) 49 Taxmann.com 465 (Delhi). He extensively read the decision and argued that the Bench should follow the binding decision of the Jurisdictional High Court in the case of Filatex India Ltd. (supra). He also relied on the judgement of the Hon’ble Delhi High Court in the case of CIT vs. Shri Anil Kumar Bhatia, 24 Taxmann.com 98 (Del). (c) He further relied on t…

M/S Jaipuria Infrastructure Developers P.Ltd., New Delhi vs. ACIT, New Delhi

ITA 5523/DEL/2015[2007-08]Status: DisposedITAT Delhi27 Jun 2016AY 2007-08

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Shri Sunil Chander Sharma, CIT DR
Section 115JSection 132Section 142(1)Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE HON’BLE VICE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.5522 & 5523/Del./2015 (ASSESSMENT YEAR : 2006-07 & 2007-08) M/s. Jaipuria Infrastructure Developers vs. ACIT, P. Limited, Central Circle 7 S – 25, Green Park Main Market, New Delhi. New Delhi – 110 016. (PAN : AACCB1286C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri P.C. Yadav, Advocate Shri Ravi Gupta, Advocate REVENUE BY : Shri Sunil Chander Sharma, CIT DR Date of Hearing : 09.06.2016 Date of Order : 27.06.2016 O R D E R PER KULDIP SINGH, JUDICIAL M…

M/S Jaipuria Infrastructure Developers P.Ltd., New Delhi vs. ACIT, New Delhi

ITA 5522/DEL/2015[2006-07]Status: DisposedITAT Delhi27 Jun 2016AY 2006-07

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Shri Sunil Chander Sharma, CIT DR
Section 115JSection 132Section 142(1)Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE HON’BLE VICE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.5522 & 5523/Del./2015 (ASSESSMENT YEAR : 2006-07 & 2007-08) M/s. Jaipuria Infrastructure Developers vs. ACIT, P. Limited, Central Circle 7 S – 25, Green Park Main Market, New Delhi. New Delhi – 110 016. (PAN : AACCB1286C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri P.C. Yadav, Advocate Shri Ravi Gupta, Advocate REVENUE BY : Shri Sunil Chander Sharma, CIT DR Date of Hearing : 09.06.2016 Date of Order : 27.06.2016 O R D E R PER KULDIP SINGH, JUDICIAL M…

M/S. Lairy Distributors Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessees stand allowed on legal grounds Nos

ITA 6947/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Jan 2016AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri Ramesh Chandra, CIT-DR
Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI `A’ BENCH, NEW DELHI 1 BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER, AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 6947/Del/2014 Assessment Year : 2006-07 M/s Lairy Distributors Pvt. Ltd Vs. The Dy. C.I.T A-15, Ashok Vihar, Phase – 1 Central Circle - 03 New Delhi New Delhi PAN: AABCL 1152 E I.T.A.No. 7060/Del/2014 Assessment Year : 2007-08 M/s Sunny Infra Projects Ltd Vs. The CIT(A) - XXVI A-15, Ashok Vihar, Phase – 1 Delhi Delhi PAN: AAECS 3929 B I.T.A. No. 6948/Del/2014 Assessment Year : 2007-08 M/s Balram Vinimay Pvt. Ltd Vs. The Dy. C.I.T A-15, Ashok Viha…

Commissioner of Income Tax (Central)-III vs. Kabul Chawla

ITA/709/2014HC Delhi28 Aug 2015
Section 132Section 143(1)Section 153ASection 154Section 2Section 2(22)(e)Section 260A

…ITA Nos. 707, 709 and 713 of 2014 Page 1 of 26 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on : August 13, 2015 Decision on: August 28, 2015 + ITA 707/2014 COMMISSIONER OF INCOME TAX (CENTRAL)-III ... Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung, Advocate. versus KABUL CHAWLA ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Manish Sharma, Mr. Prakash Kumar and Mr. Pranay Raj Singh, Advocates. WITH +…

Commissioner of Income Tax (Central)-III vs. Kabul Chawla

ITA/707/2014HC Delhi28 Aug 2015
Section 132Section 143(1)Section 153ASection 154Section 2Section 2(22)(e)Section 260A

…ITA Nos. 707, 709 and 713 of 2014 Page 1 of 26 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on : August 13, 2015 Decision on: August 28, 2015 + ITA 707/2014 COMMISSIONER OF INCOME TAX (CENTRAL)-III ... Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung, Advocate. versus KABUL CHAWLA ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Manish Sharma, Mr. Prakash Kumar and Mr. Pranay Raj Singh, Advocates. WITH +…

Commissioner of Income Tax (Central)-III vs. Kabul Chawla

ITA/713/2014HC Delhi28 Aug 2015
Section 132Section 143(1)Section 153ASection 154Section 2Section 2(22)(e)Section 260A

…ITA Nos. 707, 709 and 713 of 2014 Page 1 of 26 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on : August 13, 2015 Decision on: August 28, 2015 + ITA 707/2014 COMMISSIONER OF INCOME TAX (CENTRAL)-III ... Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung, Advocate. versus KABUL CHAWLA ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Manish Sharma, Mr. Prakash Kumar and Mr. Pranay Raj Singh, Advocates. WITH +…