What is Gopal Lal Bhadruka v. DCIT authority for?

The scope of assessment under Section 153A is not limited solely to seized material but includes any other information provided by the assessee in the return of income filed in response to a Section 153A notice. It also applies principles for estimating undisclosed income, such as from on-money receipts, even if there is material for only some transactions.

How many judgments cite Gopal Lal Bhadruka v. DCIT?

106 judgments on BharatTax cite Gopal Lal Bhadruka v. DCIT (346 ITR 106), spanning 2015 to 2025.

Which sections of the Income Tax Act does Gopal Lal Bhadruka v. DCIT come up under?

It is most often cited in judgments turning on Section 132, Section 132(1), Section 132(3), Section 132(4), Section 139, Section 143(3).

Gopal Lal Bhadruka v. DCIT (346 ITR 106)

K.B.Rolling Mills Private Limited, Ranga Reddy vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

Appeals are allowed in above terms

ITA 399/HYD/2020[2013-14]Status: DisposedITAT Hyderabad24 Sept 2021AY 2013-14

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri D.Srinivas, DR

Section 132Section 143(1)(a)Section 143(3)Section 153ASection 40A(3)Section 68

…terms that such a search assessment in absence of any incriminating material found or seized during the course of search is not sustainable. The Revenue’s case in light of the hon'ble jurisdictional high court’s decision in Gopal Lal Bhadruka Vs. DCIT (2012) [346 ITR 106] (AP) CIT Vs. Rajkumar Arora [367 ITR 517] (All) & E.N.Gopa Kumar Vs. CIT (2016) [390 ITR 131 (Kerala) is that the department can very well initiate/frame Section 153A assessments for determining total income of an assessee involving Section 132 search action. We find no substance in the latter’s preceding arguments since the hon'ble jurisdiction…

K.B.Rolling Mills Private Limited, Ranga Reddy vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

Appeals are allowed in above terms

ITA 398/HYD/2020[2012-13]Status: DisposedITAT Hyderabad24 Sept 2021AY 2012-13

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri D.Srinivas, DR

Section 132Section 143(1)(a)Section 143(3)Section 153ASection 40A(3)Section 68

…terms that such a search assessment in absence of any incriminating material found or seized during the course of search is not sustainable. The Revenue’s case in light of the hon'ble jurisdictional high court’s decision in Gopal Lal Bhadruka Vs. DCIT (2012) [346 ITR 106] (AP) CIT Vs. Rajkumar Arora [367 ITR 517] (All) & E.N.Gopa Kumar Vs. CIT (2016) [390 ITR 131 (Kerala) is that the department can very well initiate/frame Section 153A assessments for determining total income of an assessee involving Section 132 search action. We find no substance in the latter’s preceding arguments since the hon'ble jurisdiction…

K.B.Rolling Mills Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

Appeals are allowed in above terms

ITA 397/HYD/2020[2011-12]Status: DisposedITAT Hyderabad24 Sept 2021AY 2011-12

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri D.Srinivas, DR

Section 132Section 143(1)(a)Section 143(3)Section 153ASection 40A(3)Section 68

…terms that such a search assessment in absence of any incriminating material found or seized during the course of search is not sustainable. The Revenue’s case in light of the hon'ble jurisdictional high court’s decision in Gopal Lal Bhadruka Vs. DCIT (2012) [346 ITR 106] (AP) CIT Vs. Rajkumar Arora [367 ITR 517] (All) & E.N.Gopa Kumar Vs. CIT (2016) [390 ITR 131 (Kerala) is that the department can very well initiate/frame Section 153A assessments for determining total income of an assessee involving Section 132 search action. We find no substance in the latter’s preceding arguments since the hon'ble jurisdiction…

K.B.Rolling Mills Private Limited, Ranga Reddy vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

Appeals are allowed in above terms

ITA 396/HYD/2020[2010-11]Status: DisposedITAT Hyderabad24 Sept 2021AY 2010-11

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri D.Srinivas, DR

Section 132Section 143(1)(a)Section 143(3)Section 153ASection 40A(3)Section 68

…terms that such a search assessment in absence of any incriminating material found or seized during the course of search is not sustainable. The Revenue’s case in light of the hon'ble jurisdictional high court’s decision in Gopal Lal Bhadruka Vs. DCIT (2012) [346 ITR 106] (AP) CIT Vs. Rajkumar Arora [367 ITR 517] (All) & E.N.Gopa Kumar Vs. CIT (2016) [390 ITR 131 (Kerala) is that the department can very well initiate/frame Section 153A assessments for determining total income of an assessee involving Section 132 search action. We find no substance in the latter’s preceding arguments since the hon'ble jurisdiction…

Vinod K Faria, Mumbai vs. DCIT (OSD) -II Cen RG 7, Mumbai

The appeal stands partly allowed

ITA 3798/MUM/2013[2003-04]Status: DisposedITAT Mumbai01 Sept 2021AY 2003-04

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील िं./ I.T.A. No.3798/Mum/2013 (धििाारण वर्ा / Assessment Year: 2003-04) & 2. आयकरअपील िं./ I.T.A. No.3799/Mum/2013 (धििाारण वर्ा / Assessment Year: 2004-05) & 3. आयकरअपील िं./ I.T.A. No.3800/Mum/2013 (धििाारण वर्ा / Assessment Year: 2005-06) & 4. आयकरअपील िं./ I.T.A. No.3801/Mum/2013 (धििाारण वर्ा / Assessment Year: 2006-07) & 5. आयकरअपील िं./ I.T.A. No.1475/Mum/2016 (धििाारण वर्ा / Assessment Year: 2004-05) & 6. आयकरअपील िं./ I.T.A. No.1476/Mum/2016 (धििाारण वर्ा / Assessment Year: 2005-06) & 7. आयकरअपील िं./ I.T.A. No.1477/Mum/2016 (धििाारण वर्ा / Assessment Year: 2006-07) Shri Vinod K. Faria Dcit (Osd-Ii), Central Range-7 बिाम/ Flat No. 3, Fairy Manor, 13, Room No. 413, Aayakar Bhavan, Gunbow Street, Fort Mumbai-400 020 Vs. Mumbai-400 706 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaapf-1045-J (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Hiral Sejpal- Ld. Ar Revenue By : Shri H. N. Singh– Ld. Cit-Dr

For Appellant: Shri Hiral Sejpal- Ld. ARFor Respondent: Shri H. N. Singh– Ld. CIT-DR

Section 143(2)Section 153ASection 69ASection 69C

…for issuing notice u/s 143(2) had already expired. The Hon’ble Court chose to follow its own decision rendered in CIT Vs. Continental Warehousing Corporation [2015 374 ITR 645]. The case law of Hon’ble Andhra Pradesh High Court in Gopal Lal Bhadruka V/s DCIT (346 ITR 106) as referred to by Ld. CIT(A), is distinguishable on facts since in this case, the question before the Hon'ble High Court was whether, for the purpose of computing income under section 153A / 153C of the Act, Ld. AO is required to confine himself only to the material found during the course of search or not. In reply to this question, the Hon’ble…

Matrix India Entertainment Consultants Pvt. Ltd, Mumbai vs. ACIT, CC -8(2), Mumbai

In the result the appeals for 2005-06, 2006-07, 2007-08 &

ITA 2938/MUM/2015[2005-06]Status: DisposedITAT Mumbai23 Jul 2021AY 2005-06

Bench: Shri Rajesh Kumar & Shri Ramlal Negi

For Appellant: Dr. K. Shivaram, A.R. &For Respondent: Shri Sandeep Raj, D.R

Section 132Section 133ASection 153ASection 271(1)(c)

…essment year. b)CST vs. H.M. Esufali H M Abdulai (1973) SCC (2) 137 (SC) / [1973] 90 ITR 271 (SC)-The issue was relating to estimation for same year and not other Assessment Years. Hence, this decision is not applicable. c)Gopal Lal Bhadruka vs. DCIT (2012) 346 ITR 106 (AP)(HC)-The issue decided by said decision was on material found post search in case of person searched which is not the issue in the present case. M/s. Matrix India Entertainment Consultants Pvt. Ltd d) CIT vs. C L Khatri (2006) 282 ITR 97 (MP)(HC)-This decision is in favour of Assessee. It holds, there cannot be estimation for other years. e…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Aster Building Solution Private Limited, Hyderabad

Appeals are dismissed

ITA 471/HYD/2020[2012-13]Status: DisposedITAT Hyderabad20 Jul 2021AY 2012-13

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Rajiv Ranka, CIT-DR

Section 143(3)Section 153(1)Section 153A

…le to various vendors as noticed during the search and survey proceedings conducted in this group cases. 5.The Ld.CIT(A) erred in not following the principle laid down by the Jurisdictional High Court of Andhra Pradesh in the case of Gopal La Bhadruka vs DCIT 346 ITR 106, wherein it has held that "for the purpose of section 153A/153C of the I.T. Act the AO can take into consideration material other than what was available during search and seizure operation for making an assessment." 6.The Ld.CIT(A) is not justified on facts and in law in deleting the addition ignoring the decision in the case of EN Gopa Kumar Vs…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Aster Building Solution Private Limited, Hyderabad

Appeals are dismissed

ITA 470/HYD/2020[2011-12]Status: DisposedITAT Hyderabad20 Jul 2021AY 2011-12

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Rajiv Ranka, CIT-DR

Section 143(3)Section 153(1)Section 153A

…le to various vendors as noticed during the search and survey proceedings conducted in this group cases. 5.The Ld.CIT(A) erred in not following the principle laid down by the Jurisdictional High Court of Andhra Pradesh in the case of Gopal La Bhadruka vs DCIT 346 ITR 106, wherein it has held that "for the purpose of section 153A/153C of the I.T. Act the AO can take into consideration material other than what was available during search and seizure operation for making an assessment." 6.The Ld.CIT(A) is not justified on facts and in law in deleting the addition ignoring the decision in the case of EN Gopa Kumar Vs…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Aster Private Limited, Hyderabad

Appeals are dismissed

ITA 468/HYD/2020[2010-11]Status: DisposedITAT Hyderabad20 Jul 2021AY 2010-11

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Rajiv Ranka, CIT-DR

Section 143(3)Section 153(1)Section 153A

…le to various vendors as noticed during the search and survey proceedings conducted in this group cases. 5.The Ld.CIT(A) erred in not following the principle laid down by the Jurisdictional High Court of Andhra Pradesh in the case of Gopal La Bhadruka vs DCIT 346 ITR 106, wherein it has held that "for the purpose of section 153A/153C of the I.T. Act the AO can take into consideration material other than what was available during search and seizure operation for making an assessment." 6.The Ld.CIT(A) is not justified on facts and in law in deleting the addition ignoring the decision in the case of EN Gopa Kumar Vs…

Indukuri Syam Prasad Reddy, Hyderabad vs. DCIT, Central Circle-2(1), Hyderabad

In the result, appeals of both assessee’s are allowed as indicated above

ITA 646/HYD/2017[2008-09]Status: DisposedITAT Hyderabad21 Oct 2020AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Blesmt Indukuri Sundari V. Dcit – Central Circle - 2(1) Plot No. 973/A, Road No. 49 Aayakar Bhavan Hyderabad Jubilee Hills Hyderabad – 500 033 Pan: Aakpi8049P (Appellant) (Respondent) Shri Indukuri Syam Prasad Reddy V. Dcit – Central Circle - 2(1) Plot No. 973/A, Road No. 49 Aayakar Bhavan Hyderabad Jubilee Hills Hyderabad – 500 033 Pan: Aadpi1621C (Appellant) (Respondent) : Shri Mohammad Afzal Assessee By Department By : Shri M.V.S.T. Sai

For Respondent: Shri M.V.S.T. Sai

Section 132Section 143(3)Section 153ASection 263

…sessee has not shown any reimbursement of money to her husband and assessee has failed to furnish evidences to establish her contentions that the furniture got transported to Bangalore. Ld. DR relying on the decision in the case of Gopal Lal Bhadruka v. DCIT [346 ITR 106 (AP)] submits that the evidences not only unearthed during the course of search but other evidences emanating from the records can be considered for the purpose of making additions in search assessments. Ld. DR vehemently supported the order of the Ld.CIT(A). In reply Ld. Counsel for the assessee submits that assessee is a Director in number of c…

Indukuri Sundari, Hyderabad vs. DCIT, Central Circle-2(1), Hyderabad

In the result, appeals of both assessee’s are allowed as indicated above

ITA 645/HYD/2017[2008-09]Status: DisposedITAT Hyderabad21 Oct 2020AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Blesmt Indukuri Sundari V. Dcit – Central Circle - 2(1) Plot No. 973/A, Road No. 49 Aayakar Bhavan Hyderabad Jubilee Hills Hyderabad – 500 033 Pan: Aakpi8049P (Appellant) (Respondent) Shri Indukuri Syam Prasad Reddy V. Dcit – Central Circle - 2(1) Plot No. 973/A, Road No. 49 Aayakar Bhavan Hyderabad Jubilee Hills Hyderabad – 500 033 Pan: Aadpi1621C (Appellant) (Respondent) : Shri Mohammad Afzal Assessee By Department By : Shri M.V.S.T. Sai

For Respondent: Shri M.V.S.T. Sai

Section 132Section 143(3)Section 153ASection 263

…sessee has not shown any reimbursement of money to her husband and assessee has failed to furnish evidences to establish her contentions that the furniture got transported to Bangalore. Ld. DR relying on the decision in the case of Gopal Lal Bhadruka v. DCIT [346 ITR 106 (AP)] submits that the evidences not only unearthed during the course of search but other evidences emanating from the records can be considered for the purpose of making additions in search assessments. Ld. DR vehemently supported the order of the Ld.CIT(A). In reply Ld. Counsel for the assessee submits that assessee is a Director in number of c…

M/S Ananda Social & Educational Trust, Bangalore vs. Assistant Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 2542/BANG/2017[2008-09]Status: DisposedITAT Bangalore29 May 2020AY 2008-09

Bench: Shri B.R.Baskaran & Shri P.K.Gadale

For Appellant: Smt Tanmayee Rajkumar, AdvocateFor Respondent: Shri Vilas V Shinde, CIT

Section 11Section 12ASection 153A

…permitted in the Income tax proceedings on the basis of available materials. In this regard, he placed reliance on the decision rendered in the following cases:- (a) CST vs. H.M. Eusufali, H.M. Abdulali (1973)(90 ITR 271)(SC) (b) Gopal lal Bhadruka vs. DCIT (346 ITR 106)(AP) (c) Sunny Jacob Jewellers and Wedding Centres (48 Taxmann.com 347)(Kerala) The AO also observed that there was material available for AY 2009-10 and AY 2014-15, which disclosed that the assessee is suppressing fee receipts. The assessee has also been suppressing fee collections made for giving admission under Management Quota seats of MBBS.…

Sh. Krishan Kumar Goyal, Chandigarh vs. DCIT, CC-1, Chandigarh

In the result, both the appeals of the assessee stand allowed

ITA 456/CHANDI/2019[2007-08]Status: DisposedITAT Chandigarh30 Oct 2019AY 2007-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 226/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 456/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Nikhil Goyal, AdvocateFor Respondent: Sh. Gulshan Raj, CIT DR

Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…reassess the income u/s. 153A, even without any incriminating material found during the search action, is not tenable. 12. The learned DR has further relied on the judgment of the Hon’ble Andhra Pradesh High Court in the case of “Gopal Lal Badruka Vs. DCIT”, 346 ITR 106 (AP) to stress the point that the AO can use evidence other than that found during the course of search while framing the assessment u/s. 153A of the Act. The said judgment of Hon’ble Andhra Pradesh High Court has been duly discussed by the Special Bench of the Tribunal in the case of “All Cargo Global Logistics Ltd.” (supra), holding that the sa…

Sh. Krishan Kumar Goyal, Chandigarh vs. DCIT, CC-1, Chandigarh

In the result, both the appeals of the assessee stand allowed

ITA 226/CHANDI/2019[2007-08]Status: DisposedITAT Chandigarh30 Oct 2019AY 2007-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 226/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 456/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Nikhil Goyal, AdvocateFor Respondent: Sh. Gulshan Raj, CIT DR

Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…reassess the income u/s. 153A, even without any incriminating material found during the search action, is not tenable. 12. The learned DR has further relied on the judgment of the Hon’ble Andhra Pradesh High Court in the case of “Gopal Lal Badruka Vs. DCIT”, 346 ITR 106 (AP) to stress the point that the AO can use evidence other than that found during the course of search while framing the assessment u/s. 153A of the Act. The said judgment of Hon’ble Andhra Pradesh High Court has been duly discussed by the Special Bench of the Tribunal in the case of “All Cargo Global Logistics Ltd.” (supra), holding that the sa…

JCIT (OSD) Cen Cir 39, Mumbai vs. Krupa Land Ltd, Mumbai

In the result, appeals of the assessee are allowed whereas appeal of the Revenue is dismissed

ITA 604/MUM/2012[2009-10]Status: DisposedITAT Mumbai18 Oct 2018AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm The Jt. Commissioner Of Vs. M/S. Krupa Land Limited Income Tax (Osd), Cc-39 11, B-Wing, Mittal Towers Mumbai Free Press Journal Marg R.No.32(1), Ground Floor Nariman Point Aayakar Bhavan, M.K.Road Mumbai – 400 021 Mumbai – 400 020 Pan/Gir No. Aadck1521E Appellant) .. Respondent)

Section 132Section 143(3)Section 153C

…f I.T. Act - but directed Revenue to take recourse to proceedings u/s 153C of I.T. Act, 1961. Hence, Hon‘ble ITAT, Mumbai may kindly follow this decision. VI. The decision of Hon‘ble Andhra Pradesh High Court in the case of Gopal Lal Bhadruka Vs. DCIT (2012) 346 ITR 106 (AP) also helps the Revenue - as it clearly states that u/s 153A and 153C - AO can take into consideration material other than what was available during the search and seizure operation for making an assessment of the undisclosed income of the assessee. It shows that the satisfaction note is not the end all and AO M/s. Krupa Land Limited can take…

M/S Rpa Developers, Ludhiana vs. DCIT, CC-III, Ludhiana

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

ITA 1026/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh16 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

For Appellant: Sh. Pankaj Bhalla, CAFor Respondent: Smt. Anita Sinha, CIT DR alongwith

Section 132(1)Section 139(1)Section 143(2)Section 153CSection 250(6)Section 3Section 36(1)(iii)Section 72

…reassess the income u/s. 153A, even without any incriminating material found during the search action, is not tenable. 12. The learned DR has further relied on the judgment of the Hon’ble Andhra Pradesh High Court in the case of “Gopal Lal Badruka Vs. DCIT”, 346 ITR 106 (AP) to stress the point that the AO can use evidence other than that found during the course of search while framing the assessment u/s. 153A of the Act. The said judgment of Hon’ble Andhra Pradesh High Court has been duly discussed by the Special Bench of the Tribunal in the case of “All Cargo Global Logistics Ltd.” (supra), holding that the sa…

DCIT, Central Circle II, Chandigarh vs. M/S Sab Udyog Limited, Chandigarh

In the result, both the appeals of the Revenue are hereby dismissed

ITA 980/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh27 Jul 2018AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Smt. Mona Mohanti, Sr.DRFor Respondent: Sh. Ashwani Kumar, CA

Section 132Section 143(1)Section 143(3)Section 147Section 153A

…ng material found during the search action, is not tenable. ITA Nos. 979 & 980/Chd/2078- M/s Sab Udyog, Chandigarh 8 12. The learned DR has further relied on the judgment of the Hon’ble Andhra Pradesh High Court in the case of “Gopal Lal Badruka Vs. DCIT”, 346 ITR 106 (AP) to stress the point that the AO can use evidence other than that found during the course of search while framing the assessment u/s. 153A of the Act. The said judgment of Hon’ble Andhra Pradesh High Court has been duly discussed by the Special Bench of the Tribunal in the case of “All Cargo Global Logistics Ltd.” (supra), holding that the sa…

DCIT, Central Circle II, Chandigarh vs. M/S Sab Udyog Limited, Chandigarh

In the result, both the appeals of the Revenue are hereby dismissed

ITA 979/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh27 Jul 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Smt. Mona Mohanti, Sr.DRFor Respondent: Sh. Ashwani Kumar, CA

Section 132Section 143(1)Section 143(3)Section 147Section 153A

…ng material found during the search action, is not tenable. ITA Nos. 979 & 980/Chd/2078- M/s Sab Udyog, Chandigarh 8 12. The learned DR has further relied on the judgment of the Hon’ble Andhra Pradesh High Court in the case of “Gopal Lal Badruka Vs. DCIT”, 346 ITR 106 (AP) to stress the point that the AO can use evidence other than that found during the course of search while framing the assessment u/s. 153A of the Act. The said judgment of Hon’ble Andhra Pradesh High Court has been duly discussed by the Special Bench of the Tribunal in the case of “All Cargo Global Logistics Ltd.” (supra), holding that the sa…

Sri Sri Gruhanirman India Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, all the appeals of Revenue are dismissed

ITA 2241/HYD/2017[2014-15]Status: DisposedITAT Hyderabad27 Jul 2018AY 2014-15

Bench: Shri B. Ramakotaiah & Shri V. Durga Rao

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Smt. Pallavi Agarwal, DR

Section 153ASection 40

…ontention of Revenue that AO can take note of income disclosed in the earlier return and also any disclosed income found during the course of search and relied on the decision of the Hon'ble jurisdictional High Court in the case of Gopal Lal Badruka Vs. DCIT [346 ITR 106] for the contention that AO can take into consideration material other than what was available during the search and seizure operation. 10.2. After considering the rival contentions, we do not see any reason to interfere with the order of Ld.CIT(A). First of all, AO has not specified whether the assessment order has been passed earlier for AY. 2…

Sri Sri Gruhanirman India Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, all the appeals of Revenue are dismissed

ITA 2240/HYD/2017[2013-14]Status: DisposedITAT Hyderabad27 Jul 2018AY 2013-14

Bench: Shri B. Ramakotaiah & Shri V. Durga Rao

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Smt. Pallavi Agarwal, DR

Section 153ASection 40

…ontention of Revenue that AO can take note of income disclosed in the earlier return and also any disclosed income found during the course of search and relied on the decision of the Hon'ble jurisdictional High Court in the case of Gopal Lal Badruka Vs. DCIT [346 ITR 106] for the contention that AO can take into consideration material other than what was available during the search and seizure operation. 10.2. After considering the rival contentions, we do not see any reason to interfere with the order of Ld.CIT(A). First of all, AO has not specified whether the assessment order has been passed earlier for AY. 2…

Gopal Lal Bhadruka v. DCIT

What is Gopal Lal Bhadruka v. DCIT authority for?

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing Gopal Lal Bhadruka v. DCIT

K.B.Rolling Mills Private Limited, Ranga Reddy vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

K.B.Rolling Mills Private Limited, Ranga Reddy vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

K.B.Rolling Mills Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

K.B.Rolling Mills Private Limited, Ranga Reddy vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

Vinod K Faria, Mumbai vs. DCIT (OSD) -II Cen RG 7, Mumbai

Matrix India Entertainment Consultants Pvt. Ltd, Mumbai vs. ACIT, CC -8(2), Mumbai

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Aster Building Solution Private Limited, Hyderabad

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Aster Building Solution Private Limited, Hyderabad

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Aster Private Limited, Hyderabad

Indukuri Syam Prasad Reddy, Hyderabad vs. DCIT, Central Circle-2(1), Hyderabad

Indukuri Sundari, Hyderabad vs. DCIT, Central Circle-2(1), Hyderabad

M/S Ananda Social & Educational Trust, Bangalore vs. Assistant Commissioner of Income Tax Central Circle-1(3), Bangalore

Sh. Krishan Kumar Goyal, Chandigarh vs. DCIT, CC-1, Chandigarh

Sh. Krishan Kumar Goyal, Chandigarh vs. DCIT, CC-1, Chandigarh

JCIT (OSD) Cen Cir 39, Mumbai vs. Krupa Land Ltd, Mumbai

M/S Rpa Developers, Ludhiana vs. DCIT, CC-III, Ludhiana

DCIT, Central Circle II, Chandigarh vs. M/S Sab Udyog Limited, Chandigarh

DCIT, Central Circle II, Chandigarh vs. M/S Sab Udyog Limited, Chandigarh

Sri Sri Gruhanirman India Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

Sri Sri Gruhanirman India Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad