Guj.), Abhay Kumar Shroff vs CIT (2007) 290 ITR 114 (Jhar.), Spacewood Furnishers Pvt Ltd. v. DGIT

346 ITR 130High Court2012#5042 most cited

What is Guj.), Abhay Kumar Shroff vs CIT (2007) 290 ITR 114 (Jhar.), Spacewood Furnishers Pvt Ltd. v. DGIT authority for?

Search actions, being intrusive enforcement measures, must strictly comply with all relevant legal provisions. Such actions cannot be validated casually or loosely.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2024.

Also referred to as

Abhay Kumar Shroff vs CIT · search action · enforcement · invasion of privacy · legal provision · conformity · reasoned order

Issues it is cited on

section 2(45)section 139(5)section 153c(1)section 132asection 153a(1)commercial expediencyreasoned ordersection 292regular assessmentsatisfaction notesection 29agricultural income

Judgments citing Guj.), Abhay Kumar Shroff vs CIT (2007) 290 ITR 114 (Jhar.), Spacewood Furnishers Pvt Ltd. v. DGIT

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

…-04 to 09-10 dated 30.01.2014 viii. M/s Marigold Merchandise P. Ltd. vs. DCIT ITA Nos. 2666 & 2667/Del/2013 A.Ys. 08-09 and 07-08 dated 27.12.2013 ix. ACIT vs. Pradeep Kumar Kumra ITA No. 4016/Del/2011 A.Y. 02-03 dated 7.11.2013 x. CIT vs. Smt. Shaila Agarwal 346 ITR 130 (All) xi. Divine Infraction P. Ltd. vs. DCIT ITA No. 2393/Del/2014 AY 08-09 dated 12.6..2014 xii. Asstt. Commissioner of Income Tax, vs. Inlay Marketing P. Ltd. (ITA No. 4200/Del/2012 to 4202/Del/2012 and 4197/Del/2012 to 4199/Del/2012 dated 14.11.2014) xiii. ACIT vs. Asha Kataria ITA No. 3105/Del/2011 order dated 20.5.2013 xiv. DCIT vs. Vrindava…

Samarthmal P. Mali, Mumbai vs. Asst CIT (OSD I) Cen RG 7, Mumbai

In the result, all the five appeals of the assessee are partly allowed

ITA 1730/MUM/2013[2007-08]Status: DisposedITAT Mumbai14 Jan 2016AY 2007-08

Bench: Shri D. Karunakara Rao & Shri Amarjit Singhi.T.A. No.1730/M/2013 (Assessment Year: 2007-2008) फनाभ/ Mr. Samrathmal P. Mali, Acit (Osd-I), 27, 2Nd Floor, Mantri Corner Central Range 7, Vs. Bldg., Opp. Swaraj Restaurant, 413, Aayakar Bhavan, Phadke Chowk, Gokhale Road, Maharshi Karve Road, Dadar (W), Mumbai – 400 025. Mumbai – 400 020. स्थामी रेखा सं./ Pan : Aahpm6079Q (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent)

For Appellant: Shri Girish DaveFor Respondent: Shri A.K. Jha, CIT-DR
Section 132Section 132(4)Section 153Section 234A

…iminating material seized during the search, the assessment order passed u/s 153A r.w.s 143(3) of the Act is not tenable in law, Ld Counsel for the assessee filed written submissions and also relied on following decisions viz., (i) CIT vs. Smt Shaila Agarwal, 346 ITR 130; (ii) All Cargo Global Logistics Ltd vs. DCIT [18 ITR 106] (Mum.) (SB); (iii) Spacewood Furnishers Pvt Ltd Ors vs. DGIT & Ors. [340 ITR 393 (Bom)] (iv) Shri Govind Agarwal v. ACIT being ITA No: 3389/Mum/2011 dated 10.01.2014; (v) SKS Ispat and Power Limited vs. DCIT l (vi) Sinhgad Technical Education Society vs. ACIT [2011] 140 TTJ 233 and others…

Vimal Kumar Rathi, Mumbai vs. DCIT Cen Cir 17 & 28, Mumbai

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

ITA 3094/MUM/2013[2002-03]Status: DisposedITAT Mumbai16 Oct 2015AY 2002-03

Bench: Shri D. Karunakara Rao & Shri Sanjay Garg

For Appellant: Shri G.P. MehtaFor Respondent: Shri G.M. Doss
Section 132Section 153A

…minating material seized during the search, the assessment order passed u/s 153A r.w.s 143(3) of the Act is not tenable in law, Ld Counsel for the assessee filed written submissions and also relied on following decisions viz., (i) CIT vs. Smt Shaila Agarwal, 346 ITR 130; (ii) All Cargo Global Logistics Ltd vs. DCIT [18 ITR 106] (Mum.) (SB); (iii) Spacewood Furnishers Pvt Ltd Ors vs. DGIT & Ors. [340 ITR 393 (Bom)] (iv) Shri Govind Agarwal v. ACIT being ITA No: 3389/Mum/2011 dated 10.01.2014; (v) SKS Ispat and Power Limited vs. DCIT and others. 8. On the other hand, Ld DR relied on the order of the AO and the CIT…