Gopal Lal Bhadruka v. DCIT

346 ITR 106High Court2012#1019 most cited

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.

106

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Gopal Lal Bhadruka · Section 153A scope · search assessment · seized material · undisclosed income · on-money receipts · estimation of income · Section 143(3) · incriminating material · Section 132 · CST v. H. M. Esufali

Sections most often in play

Section 132Section 132(1)Section 132(3)Section 132(4)Section 139Section 143(3)Section 144Section 147
Read the full judgment

Issues it is cited on

search assessmentincriminating materialundisclosed incomesection 153asearch and seizuresection 153section 132section 27section 143(2)section 15section 13transfer

Judgments citing Gopal Lal Bhadruka v. DCIT

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 525/MUM/2008[1999-2000]Status: DisposedITAT Mumbai28 Sept 2016AY 1999-2000

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)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…

The Commissioner of Income-Tax vs. M/S. Ibc Knowledge Park Pvt. Ltd

In the result, the appeals filed by the Revenue

ITA/402/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…y other income which is not disclosed in the earlier return or which is not unearthed during the search, in order to find out what is the total income of each year and then pass assessment order. (f) Similarly, in Gopal Lal Badruka vs. DCIT [(2012) 346 ITR 106], the search revealed incriminating material and undisclosed income. (g) in SSP Aviation Ltd. vs. DCIT [(2012) 20 Taxmann.com 214 (Delhi)], the observations of the court were in light of the fact that incriminating material had been found. (h) In CIT vs. Anil Kumar Bhatia [(2012) 211 Taxman 453 (Delhi)], the court did not express an…

The Commissioner of Income-Tax vs. M/S. Ibc Knowledge Park Pvt. Ltd

In the result, the appeals filed by the Revenue

ITA/403/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…y other income which is not disclosed in the earlier return or which is not unearthed during the search, in order to find out what is the total income of each year and then pass assessment order. (f) Similarly, in Gopal Lal Badruka vs. DCIT [(2012) 346 ITR 106], the search revealed incriminating material and undisclosed income. (g) in SSP Aviation Ltd. vs. DCIT [(2012) 20 Taxmann.com 214 (Delhi)], the observations of the court were in light of the fact that incriminating material had been found. (h) In CIT vs. Anil Kumar Bhatia [(2012) 211 Taxman 453 (Delhi)], the court did not express an…

The Commisioner of Income-Tax vs. M/S Ibc Knowledge Park Pvt Ltd

In the result, the appeals filed by the Revenue

ITA/402/2014HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…y other income which is not disclosed in the earlier return or which is not unearthed during the search, in order to find out what is the total income of each year and then pass assessment order. (f) Similarly, in Gopal Lal Badruka vs. DCIT [(2012) 346 ITR 106], the search revealed incriminating material and undisclosed income. (g) in SSP Aviation Ltd. vs. DCIT [(2012) 20 Taxmann.com 214 (Delhi)], the observations of the court were in light of the fact that incriminating material had been found. (h) In CIT vs. Anil Kumar Bhatia [(2012) 211 Taxman 453 (Delhi)], the court did not express an…

ACIT Cen Cir 33, Mumbai vs. Vishal Jayendra. Jhaveri, Mumbai

The appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 2147/MUM/2012[2006-07]Status: DisposedITAT Mumbai16 Oct 2015AY 2006-07

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 132Section 143(2)Section 144Section 153A

…-assess 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…

ACIT Cen Cir 33, Mumbai vs. Vishal Jayendra. Jhaveri, Mumbai

The appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 2146/MUM/2012[2005-06]Status: DisposedITAT Mumbai16 Oct 2015AY 2005-06

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 132Section 143(2)Section 144Section 153A

…-assess 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…