Guruprerana Enterprises v. ACIT

57 DTR 465Reported decision#25276 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 132Section 143(3)Section 153ASection 153CSection 80HHC

Judgments citing Guruprerana Enterprises v. ACIT

JCIT Cent. Cir. - 1(4), Mumbai vs. Grasim Industries Ltd, Mumbai

The appeal of the Revenue is dismissed whereas appeal of the assessee is partly allowed for statistical purposes

ITA 1559/MUM/2018[2010-11]Status: DisposedITAT Mumbai29 Apr 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2010-11 Grasim Industries Limited, The Dcit Cc-1(4), Corporate Finance Division, Room No. 902, 9Th Floor, Old Vs. A-2, Aditya Birla Centre, S.K. Cgo Building, M.K. Road, Ahire Marg, Worli, Mumbai-400020. Mumbai-400030. Pan No. Aaacg 4464 B Appellant Respondent Assessment Year: 2010-11 Jcit (Osd), Central Circle- Grasim Industries Limited, 1(4), A-Wing, 2Nd Floor, Aditya Room No. 902, Pratishtha Vs. Birla Centre, S.K. Ahire Bhavan, 9Th Floor, Old Cgo Marg, Worli, Building Annexe, Mumbai-400030. Mumbai-400020. Pan No. Aaacg 4464 B Appellant Respondent Assessee By : Mr. Yogesh Thar & Mr. Chaitanya Joshi Revenue By : Dr. Kishor Dhule, Cit-Dr Date Of Hearing : 03/04/2024 : Date Of Pronouncement 29/04/2024

For Appellant: Mr. Yogesh Thar &For Respondent: Dr. Kishor Dhule, CIT-DR
Section 132(1)Section 143(3)Section 153C

…property discovered in the course of search." search." 16.22 The Hon'ble Mumbai Tribunal in the case of Guruprerana 16.22 The Hon'ble Mumbai Tribunal in the case of Guruprerana 16.22 The Hon'ble Mumbai Tribunal in the case of Guruprerana Enterprises v. ACIT (57 DTR 465), has held that only the assessments v. ACIT (57 DTR 465), has held that only the assessments v. ACIT (57 DTR 465), has held that only the assessments pending before the AO for completion shall abate u/s. 153A and the pending before the AO for completion shall abate u/s. 153A and the pending before the AO for completion shall abate u/s. 153A and t…

Grasim Industries Ltd, Mumbai vs. DCIT Cent. Cir. - 1(4), Mumbai

In the result, the appeal of the Revenue is dismissed whereas

ITA 1055/MUM/2018[2010-11]Status: DisposedITAT Mumbai29 Apr 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Yogesh Thar &For Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 132(1)Section 143(3)Section 153C

…ther documents, found in the course of search but not produced in the course of original assessment, and (ii) undisclosed income or property discovered in the course of search." 16.22 The Hon'ble Mumbai Tribunal in the case of Guruprerana Enterprises v. ACIT (57 DTR 465), has held that only the assessments pending before the AO for completion shall abate u/s. 153A and the issues decided in the assessment cannot be reconsidered and re- adjudicated, unless there is some fresh material found during the course of search in relation to such points. 16.23 In the case of Viraj Forgings Ltd. vs. DCIT [ITA No. 1948/M/2008…

M/S.Geetanjali Space Private Limited, Mumbai vs. Dy. CIT CC-1(1), Mumbai

In the result, the appeal of the assessee is allowed and that of the Revenue is dismissed

ITA 782/MUM/2019[2010-11]Status: DisposedITAT Mumbai31 May 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2010-11

For Appellant: Shri Dilip Lakhani, A.RFor Respondent: Shri Rahul Raman, D.R
Section 143(3)Section 153ASection 68

…her documents, found in the course of search but not produced in the course of original assessment, and (ii) undisclosed income or property discovered in the course of search." 20.18 The Hon'ble Mumbai Tribunal in the case of Guruprerana Enterprises v. ACIT (57 DTR 465), has held that only the assessments pending before the AO for completion shall abate u/s. 153A and the issues decided in the assessment cannot be reconsidered and re-adjudicated, unless there is some fresh material found during the course of search in relation to such points. 20.19 The Hon'ble Ahmedabad Tribunal in the case of Meghmani Organics L…

Guruprerana Enterprises v. ACIT (57 DTR 465) — Cited in 3 Judgments | BharatTax