Harvey Heart Hospitals Ltd. v. ACIT

130 TTJ 700Income Tax Appellate Tribunal2010#10139 most cited

What is Harvey Heart Hospitals Ltd. v. ACIT authority for?

Assessment or reassessment under Section 153C need not be based on incriminating material found during the search, provided the Assessing Officer is satisfied that the seized or requisitioned materials belong to another person.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2022.

Also referred to as

Harvey Heart Hospitals Ltd v ACIT · 130 TTJ 700 · Section 153C · search and seizure · incriminating material · belongs to other person · assessment · reassessment · ITAT Chennai

Judgments citing Harvey Heart Hospitals Ltd. v. ACIT

ACIT, Central Cir-3(4), Chennai vs. Sukumar Reddy, Chennai

In the result, the appeal of the Revenue in I

ITA 3438/CHNY/2018[2006-07]Status: DisposedITAT Chennai06 Jul 2022AY 2006-07

Bench: Shri Mahavir Singhand Shri G. Manjunatha

For Appellant: Mr. M. Rajan, CITFor Respondent: Mr. V. Naga Prasad, Advocate
Section 132Section 143CSection 153ASection 153CSection 153C(1)Section 158D

…valuable article or books :: 3 :: I.T.A. No.3438/Chny/2018 of account or document “belongs” to a person other than the searched person’. 2.4 The learned CIT(A) ought to have noted that the Chennai ITAT in the case of Harvey Heart Hospitals Limited Vs, ACIT [130 TTJ 700] has held that ‘assessment or reassessment relating to the assessment year falling within the block of six years, consequent upon the search and such assessment need not be based on incriminating material found during the search and that Section 153C of the Income Tax Act only mandates satisfaction by the Assessing Officer that the materials seiz…

ACIT, New Delhi vs. Sh. Empire Casting Pvt. Ltd., New Delhi

In the result, the appeal of the revenue and C

ITA 4018/DEL/2011[2003-04]Status: DisposedITAT Delhi21 Nov 2017AY 2003-04

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

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

…ecisions in favour of Revenue of ITAT Apoorva Extrusion Pvt. Ltd. - ITA No. 3308/Del/2010(Delhi A-Bench) dated 09.10.2014 (Para 8) 1. Nandini Delux (Banglore C-Bench) [2015] 54 Taxmann.com 162 (Para 6.3.9) 2. Heavy Hearts Hospitals Ltd. vs. Asstt. CIT [2010] 130 TTJ 700 (Chennai Bench) (Para 2.12). Reliance is also placed on the following recent ordersthat strengthen the case of Revenue: 1. Smt Dayawanti v CIT [2016] 75 taxmann.com308 (Delhi) Reference to Head notes & Para 23. Case of CIT v Kabul Chawla [380 ITR 573] has also been discussed. 2. E.N Gopakumar v CIT(Central) [2016] 75 taxmann.com 215 (Kerela) Refe…

ACIT, CC-IV, Kolkata vs. M/S Inland Road Transport Pvt. Ltd., Kolkata

ITA 1481/KOL/2012[2010-11]Status: DisposedITAT Kolkata29 Jun 2016AY 2010-11

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 145(3)Section 153A

…r, the AO placed reliance on the decision of the Hon’ble ITAT 'D' Bench, Delhi in the case of Shivnath Rai Harnarian (India) Ltd vs DCIT [2009] 117 ITD 74 and that of the Hon’ble ITAT 'A' Bench, Chennai in the case of Harvey Heart Hospitals Ltd vs ACIT [2010] 130 TTJ 700. The Ld. AO finally concluded that re-assessment u/s 153A or 153C of the Act need not necessarily be based on incriminating material found in search. (c) The Ld. AO found that TDS certificates were issued in the name of one Sri N K Sharma for payments made to different vehicle operators totalling to Rs.73,22,73,315/- on account of lorry hire cha…

ACIT, CC-IV, Kolkata vs. M/S Inland Road Transport Pvt. Ltd., Kolkata

ITA 1480/KOL/2012[2009-10]Status: DisposedITAT Kolkata29 Jun 2016AY 2009-10

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 145(3)Section 153A

…r, the AO placed reliance on the decision of the Hon’ble ITAT 'D' Bench, Delhi in the case of Shivnath Rai Harnarian (India) Ltd vs DCIT [2009] 117 ITD 74 and that of the Hon’ble ITAT 'A' Bench, Chennai in the case of Harvey Heart Hospitals Ltd vs ACIT [2010] 130 TTJ 700. The Ld. AO finally concluded that re-assessment u/s 153A or 153C of the Act need not necessarily be based on incriminating material found in search. (c) The Ld. AO found that TDS certificates were issued in the name of one Sri N K Sharma for payments made to different vehicle operators totalling to Rs.73,22,73,315/- on account of lorry hire cha…

ACIT, CC-IV, Kolkata vs. Ratan Kumar Somani, Kolkata

ITA 1479/KOL/2012[2010-11]Status: DisposedITAT Kolkata29 Jun 2016AY 2010-11

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 145(3)Section 153A

…r, the AO placed reliance on the decision of the Hon’ble ITAT 'D' Bench, Delhi in the case of Shivnath Rai Harnarian (India) Ltd vs DCIT [2009] 117 ITD 74 and that of the Hon’ble ITAT 'A' Bench, Chennai in the case of Harvey Heart Hospitals Ltd vs ACIT [2010] 130 TTJ 700. The Ld. AO finally concluded that re-assessment u/s 153A or 153C of the Act need not necessarily be based on incriminating material found in search. (c) The Ld. AO found that TDS certificates were issued in the name of one Sri N K Sharma for payments made to different vehicle operators totalling to Rs.73,22,73,315/- on account of lorry hire cha…

ACIT, Central Circle - IV, Kolkata vs. M/S Inland Road Transport(P)Ltd, Kolkata

ITA 1427/KOL/2012[2008-09]Status: DisposedITAT Kolkata29 Jun 2016AY 2008-09

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 145(3)Section 153A

…r, the AO placed reliance on the decision of the Hon’ble ITAT 'D' Bench, Delhi in the case of Shivnath Rai Harnarian (India) Ltd vs DCIT [2009] 117 ITD 74 and that of the Hon’ble ITAT 'A' Bench, Chennai in the case of Harvey Heart Hospitals Ltd vs ACIT [2010] 130 TTJ 700. The Ld. AO finally concluded that re-assessment u/s 153A or 153C of the Act need not necessarily be based on incriminating material found in search. (c) The Ld. AO found that TDS certificates were issued in the name of one Sri N K Sharma for payments made to different vehicle operators totalling to Rs.73,22,73,315/- on account of lorry hire cha…

ACIT, Central Circle - IV, Kolkata vs. M/S Inland Road Transport (P)Ltd, Kolkata

ITA 1426/KOL/2012[2007-08]Status: DisposedITAT Kolkata29 Jun 2016AY 2007-08

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 145(3)Section 153A

…r, the AO placed reliance on the decision of the Hon’ble ITAT 'D' Bench, Delhi in the case of Shivnath Rai Harnarian (India) Ltd vs DCIT [2009] 117 ITD 74 and that of the Hon’ble ITAT 'A' Bench, Chennai in the case of Harvey Heart Hospitals Ltd vs ACIT [2010] 130 TTJ 700. The Ld. AO finally concluded that re-assessment u/s 153A or 153C of the Act need not necessarily be based on incriminating material found in search. (c) The Ld. AO found that TDS certificates were issued in the name of one Sri N K Sharma for payments made to different vehicle operators totalling to Rs.73,22,73,315/- on account of lorry hire cha…

ACIT, Central Circle - IV, Kolkata vs. M/S. Inland Road Transport(P)Ltd, Kolkata

ITA 1226/KOL/2012[2005-06]Status: DisposedITAT Kolkata29 Jun 2016AY 2005-06

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 145(3)Section 153A

…r, the AO placed reliance on the decision of the Hon’ble ITAT 'D' Bench, Delhi in the case of Shivnath Rai Harnarian (India) Ltd vs DCIT [2009] 117 ITD 74 and that of the Hon’ble ITAT 'A' Bench, Chennai in the case of Harvey Heart Hospitals Ltd vs ACIT [2010] 130 TTJ 700. The Ld. AO finally concluded that re-assessment u/s 153A or 153C of the Act need not necessarily be based on incriminating material found in search. (c) The Ld. AO found that TDS certificates were issued in the name of one Sri N K Sharma for payments made to different vehicle operators totalling to Rs.73,22,73,315/- on account of lorry hire cha…

ACIT, Central Circle - IV, Kolkata vs. M/S. Inland Road Transport(P)Ltd, Kolkata

ITA 1225/KOL/2012[2006-07]Status: DisposedITAT Kolkata29 Jun 2016AY 2006-07

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 145(3)Section 153A

…r, the AO placed reliance on the decision of the Hon’ble ITAT 'D' Bench, Delhi in the case of Shivnath Rai Harnarian (India) Ltd vs DCIT [2009] 117 ITD 74 and that of the Hon’ble ITAT 'A' Bench, Chennai in the case of Harvey Heart Hospitals Ltd vs ACIT [2010] 130 TTJ 700. The Ld. AO finally concluded that re-assessment u/s 153A or 153C of the Act need not necessarily be based on incriminating material found in search. (c) The Ld. AO found that TDS certificates were issued in the name of one Sri N K Sharma for payments made to different vehicle operators totalling to Rs.73,22,73,315/- on account of lorry hire cha…

ACIT, Central Circle - IV, Kolkata vs. M/S. Inland Road Transport(P)Ltd, Kolkata

ITA 1179/KOL/2012[2004-05]Status: DisposedITAT Kolkata29 Jun 2016AY 2004-05

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 145(3)Section 153A

…r, the AO placed reliance on the decision of the Hon’ble ITAT 'D' Bench, Delhi in the case of Shivnath Rai Harnarian (India) Ltd vs DCIT [2009] 117 ITD 74 and that of the Hon’ble ITAT 'A' Bench, Chennai in the case of Harvey Heart Hospitals Ltd vs ACIT [2010] 130 TTJ 700. The Ld. AO finally concluded that re-assessment u/s 153A or 153C of the Act need not necessarily be based on incriminating material found in search. (c) The Ld. AO found that TDS certificates were issued in the name of one Sri N K Sharma for payments made to different vehicle operators totalling to Rs.73,22,73,315/- on account of lorry hire cha…

Harvey Heart Hospitals Ltd. v. ACIT (130 TTJ 700) — Cited in 10 Judgments | BharatTax