Ganpati Fincap Services (P.) Ltd. v. CIT

82 Taxmann.com 408High Court2017#2732 most cited

What is Ganpati Fincap Services (P.) Ltd. v. CIT authority for?

Separate satisfaction notes are not required under Section 153C of the Income-tax Act when the Assessing Officer of both the searched person and the 'other person' is the same.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2017 to 2023.

Also referred to as

Ganpati Fincap Services (P.) Ltd. v. CIT · section 153C · satisfaction note · same Assessing Officer · person searched · other person · single satisfaction note · jurisdiction 153C · Delhi High Court · 82 Taxmann.com 408

Issues it is cited on

satisfaction noteshare application moneycross objectionsection 153cincriminating materialundisclosed incomesection 153section 132section 15appeal before the tribunalpersontotal income

Judgments citing Ganpati Fincap Services (P.) Ltd. v. CIT

JCIT, New Delhi vs. M/S Allied Perfumers Pvt. Ltd., New Delhi

In the result, both the Assessee’s Cross Objections filed by the

ITA 3172/DEL/2011[2002-03]Status: DisposedITAT Delhi07 Dec 2017AY 2002-03

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

For Appellant: Sh. Rajiv Saxena, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos.3171 to 3172/DEL/2011 A.Yrs. : 2001-02 TO 2002-03 JCIT, CENTRAL CIRCLE-25, VS. ALLIED PERFUMERS PVT. LTD. E-3, 1ST FLOOR, PHASE-II, ROOM NO. 331, ARA CENTRE, JHANDEWALAN EXTN., MANGOLPURI INDUSTRIAL NEW DELHI AREA, NEW DELHI -34 (PAN: AACCA4321K) (ASSESSEE) (RESPONDENT) AND CROSS OBJECTION NOS. 274 to 275/DEL/2011 IN I.T.A. Nos.3171 to 3172/DEL/2011 A.Yrs. 2001-02 TO 2002-03 ALLIED PERFUMERS PVT. LTD. VS. JCIT, CENTRAL CIRCLE-25, E-3, 1ST FLOOR, PHASE-II, ROO…

Adarsh Kumar, New Delhi vs. DCIT, New Delhi

ITA 5096/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Nov 2017AY 2010-11

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

For Appellant: Sh. Amit Goel, & Nippun Mital, CAsFor Respondent: Sh. Ms. Rachna Singh, CIT(DR)
Section 132Section 132(1)Section 153C

…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 ITA Nos. 5095, 5096 & 5097/DEL/2015 A.Yrs. : 2009-10, 2010-11 & 2011-12 ADARSH KUMAR, VS DCIT, CENTRAL CIRCLE-19, 23, SUDHARSHAN APARTMENT, NEW DELHI I.P. EXTENSION, NEW DELHI (PAN: AAAPK6345G) (APPELLANT) (RESPONDENT) Assessee by : Sh. Amit Goel, & Nippun Mital, CAs Department by : Sh. Ms. Rachna Singh, CIT(DR) ORDER PER H.S. SIDHU, JM These are the 03 appeals of assessee are directed against the separate orders of CIT(A)-XXVII, New Delhi all dated 09.6.2015 relating…

Adarsh Kumar, New Delhi vs. DCIT, New Delhi

ITA 5095/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Nov 2017AY 2009-10

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

For Appellant: Sh. Amit Goel, & Nippun Mital, CAsFor Respondent: Sh. Ms. Rachna Singh, CIT(DR)
Section 132Section 132(1)Section 153C

…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 ITA Nos. 5095, 5096 & 5097/DEL/2015 A.Yrs. : 2009-10, 2010-11 & 2011-12 ADARSH KUMAR, VS DCIT, CENTRAL CIRCLE-19, 23, SUDHARSHAN APARTMENT, NEW DELHI I.P. EXTENSION, NEW DELHI (PAN: AAAPK6345G) (APPELLANT) (RESPONDENT) Assessee by : Sh. Amit Goel, & Nippun Mital, CAs Department by : Sh. Ms. Rachna Singh, CIT(DR) ORDER PER H.S. SIDHU, JM These are the 03 appeals of assessee are directed against the separate orders of CIT(A)-XXVII, New Delhi all dated 09.6.2015 relating…