Gupta Perfumers (P.) Ltd. v. ITSC

348 ITR 86High Court2012#10549 most cited

What is Gupta Perfumers (P.) Ltd. v. ITSC authority for?

Seized papers referred to in a settlement application, even if they belong to third persons, can be used and utilized against those third persons.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2017 to 2025.

Also referred to as

Gupta Perfumers · Income Tax Settlement Commission · seized papers · third persons · settlement application · section 269ST · section 153A · jurisdiction

Sections most often in play

Section 131Section 132Section 142(1)Section 143(1)Section 153ASection 153CSection 153DSection 245F

Issues it is cited on

section 269stsection 43(3)section 163section 245csettlement applicationon money receiptsection 140income tax settlement commissionsection 245d(4)section 153b(1)section 245section 158bg

Judgments citing Gupta Perfumers (P.) Ltd. v. ITSC

Ashok Bharti Goswami, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1272/PUN/2024[2018-19]Status: DisposedITAT Pune14 Jul 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…bmitted that the Hon’ble High Court in the said decision has held that where assessee filed matter relating to violation of section 269ST also. 22. Referring to the decision of Hon’ble Delhi High Court in the case of Gupta Perfumers (P.) Ltd. vs. ITSC (2012) 348 ITR 86 (Del), he submitted that the Hon’ble High Court in the said decision has held that where in a settlement application certain seized papers were referred to which belonged to third persons, such seized papers can be used and utilized against such third persons. 23. He also relied on the following decisions: i) Income-tax Settlement Commission vs.…

Ashish Ramesh Oswal, Pune vs. ACIT, Central Circle 2(1), Pune

ITA 1271/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…tion 153A were issued, Settlement Commission would have exclusive jurisdiction to deal with matter relating to violation of section 269ST also. 22. Referring to the decision of Hon'ble Delhi High Court in the case of Gupta Perfumers (P.) Ltd. vs. ITSC (2012) 348 ITR 86 (Del), he submitted that the Hon'ble High Court in the said decision has held that where in a settlement application certain seized papers were referred to which belonged to third persons, such seized papers can be used and utilized against such third persons. 23. He also relied on the following decisions: i) Income-tax Settlement Commission vs.…

Adish Shantilal Solanki, Pune vs. Assistant Commissioner of Income Tax, Central Circle-2(1), Pune

ITA 1270/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 131Section 132Section 142(1)Section 143(1)Section 153C

…ction 153A were issued, Settlement Commission would have exclusive jurisdiction to deal with matter relating to violation of section 269ST also. 22. Referring to the decision of Hon'ble Delhi High Court in the case of Gupta Perfumers (P.) Ltd. vs. ITSC (2012) 348 ITR 86 (Del), he submitted that the Hon'ble High Court in the said decision has held that where in a settlement application certain seized papers were referred to which belonged to third persons, such seized papers can be used and utilized against such third persons. 23. He also relied on the following decisions: i) Income-tax Settlement Commission vs. A…

Chitra Narendra Parmar, Pune vs. Assistant Commissioner of Income Tax, Central Circle-2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1269/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…bmitted that the Hon’ble High Court in the said decision has held that where assessee filed matter relating to violation of section 269ST also. 22. Referring to the decision of Hon’ble Delhi High Court in the case of Gupta Perfumers (P.) Ltd. vs. ITSC (2012) 348 ITR 86 (Del), he submitted that the Hon’ble High Court in the said decision has held that where in a settlement application certain seized papers were referred to which belonged to third persons, such seized papers can be used and utilized against such third persons. 23. He also relied on the following decisions: i) Income-tax Settlement Commission vs.…

Ramlal Bhikulal Shah, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1268/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…bmitted that the Hon’ble High Court in the said decision has held that where assessee filed matter relating to violation of section 269ST also. 22. Referring to the decision of Hon’ble Delhi High Court in the case of Gupta Perfumers (P.) Ltd. vs. ITSC (2012) 348 ITR 86 (Del), he submitted that the Hon’ble High Court in the said decision has held that where in a settlement application certain seized papers were referred to which belonged to third persons, such seized papers can be used and utilized against such third persons. 23. He also relied on the following decisions: i) Income-tax Settlement Commission vs.…

Deepak Kantilal Jain, Pune vs. ACIT, Central Circle 2(1), Pune

The appeal stands dismissed

ITA 1267/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 131Section 132Section 142(1)Section 143(1)Section 153C

…ction 153A were issued, Settlement Commission would have exclusive jurisdiction to deal with matter relating to violation of section 269ST also. 22. Referring to the decision of Hon'ble Delhi High Court in the case of Gupta Perfumers (P.) Ltd. vs. ITSC (2012) 348 ITR 86 (Del), he submitted that the Hon'ble High Court in the said decision has held that where in a settlement application certain seized papers were referred to which belonged to third persons, such seized papers can be used and utilized against such third persons. 23. He also relied on the following decisions: i) ii) Income-tax Settlement Commission v…

Deepak Kantilal Jain, Pune vs. ACIT, Central Circle 2(1), Pune

The appeal stands dismissed

ITA 1265/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 131Section 132Section 142(1)Section 143(1)Section 153C

…ction 153A were issued, Settlement Commission would have exclusive jurisdiction to deal with matter relating to violation of section 269ST also. 22. Referring to the decision of Hon'ble Delhi High Court in the case of Gupta Perfumers (P.) Ltd. vs. ITSC (2012) 348 ITR 86 (Del), he submitted that the Hon'ble High Court in the said decision has held that where in a settlement application certain seized papers were referred to which belonged to third persons, such seized papers can be used and utilized against such third persons. 23. He also relied on the following decisions: i) Income-tax Settlement Commission vs. A…

Ramanlal Bhikulal Shah, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1264/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…bmitted that the Hon’ble High Court in the said decision has held that where assessee filed matter relating to violation of section 269ST also. 22. Referring to the decision of Hon’ble Delhi High Court in the case of Gupta Perfumers (P.) Ltd. vs. ITSC (2012) 348 ITR 86 (Del), he submitted that the Hon’ble High Court in the said decision has held that where in a settlement application certain seized papers were referred to which belonged to third persons, such seized papers can be used and utilized against such third persons. 23. He also relied on the following decisions: i) Income-tax Settlement Commission vs.…

Chitra Narendra Parmar, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1262/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…bmitted that the Hon’ble High Court in the said decision has held that where assessee filed matter relating to violation of section 269ST also. 22. Referring to the decision of Hon’ble Delhi High Court in the case of Gupta Perfumers (P.) Ltd. vs. ITSC (2012) 348 ITR 86 (Del), he submitted that the Hon’ble High Court in the said decision has held that where in a settlement application certain seized papers were referred to which belonged to third persons, such seized papers can be used and utilized against such third persons. 23. He also relied on the following decisions: i) Income-tax Settlement Commission vs.…

The Thane Zilla Madhyamik Shikshak Sangh Sahakari Patpedhi, Thane vs. ACIT Palghar Cir, Palghar, Mumbai

ITA 1249/MUM/2017[2008-09]Status: DisposedITAT Mumbai17 May 2017AY 2008-09

Bench: S/Sh.Rajendra & Amarjit Singhआयकर अपील सं./I.T.A./1249/Mum/2017,िनधा"रण िनधा"रण वष" वष" /Ay.: 2008-09 िनधा"रण िनधा"रण वष" वष" आयकर अपील सं./I.T.A./1250/Mum/2017,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Ay.: 2012-13 वष" The Thane Zilla Madhyamik Shikshak Acit Palghar Circle Sangh Sahakari Patpedhi Maryadit Palghar. At.Saphale Post,Umbarpada, Taluka Vs. Palghar, Dist. Thane-401 102. Pan:Aaaat 9514 H (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Dr. A.K. Nayak-Dr अपीलाथ" क" ओर से /Assessee By: Shri Bhupendra Shah . सुनवाई क" तारीख / Date Of Hearing: 23/03/2017 घोषणा क" तारीख / Date Of Pronouncement: 17/05/2017 लेखा लेखा सद"य लेखा लेखा सद"य सद"य राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार/ Per Rajendra, Am- अनुसार Challenging The Orders Dated 02.01.2017 Of The Cit(A)- 3,Mumbai,The Assessee Has Filed Appeals For The Above Mentioned Ay.S.It Is Engaged In The Business Of Providing Credit Facilities To Its Members.The Details Of Dates Of Filing Of Returns, Returned Incomes,Dates Of Assessment Etc. Can Be Summarised As Under: Ay. Roi Filed On Returned Income Assessment Date Assessed Income 2008-09 29.09.2008 Nil 04.12.2015 Rs.97,80P,811/- 2012-13 28.09.2012 Nil 20.03.2015 Rs.1,57,72,930/-

For Appellant: Shri Bhupendra ShahFor Respondent: Dr. A.K. Nayak-DR
Section 143Section 148Section 269SSection 271DSection 80P

…before the Tribunal. Before us, the correctness of the order of the Tribunal is only put in issue and we do not find any ground for interference in that order.” Lastly,we would like to refer to the case of Gupta perfumers P. Ltd.,the Hon’ble Delhi High Court(348 ITR 86)has also dealt with the issue of approbation and reprobation.In that matter the settlement commission had substantially accepted the undisclosed income surrendered by the assessee and had granted the applicant immunity from prosecution and penalty.Later on the applicant pleaded that application should be rejected.Deciding the matter,the Hon’ble Co…