(i) Anil Kumar Bhatia v. Assistant Commissioner of Income Tax

1 ITR (Trib) 484Income Tax Appellate Tribunal2010#8118 most cited

What is (i) Anil Kumar Bhatia v. Assistant Commissioner of Income Tax authority for?

A notice under section 153A of the Income Tax Act, 1961, is not valid if no incriminating material is found during a search and seizure operation, and the disclosed transactions were already reflected in the assessee's books of account.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2023.

Also referred to as

Anil Kumar Bhatia v. ACIT · section 153A · search and seizure · incriminating material · books of account · reassessment · notice validity · ITAT Delhi

Issues it is cited on

explanation to section 37principal officersection 192section 40(a)(i)rejection of books of accountfees for technical servicessection 30section 127section 200assessee in defaultsection 145(3)section 201

Judgments citing (i) Anil Kumar Bhatia v. Assistant Commissioner of Income Tax

ACIT, Central Circle-2, Udaipur vs. M/S Mewar Hospital Pvt. Ltd., Udaipur

In the result the appeal of the assessee in ITA No

ITA 169/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19
Section 143(3)Section 145Section 153A

…td. (2023) 332 CTR (SC) 385 " LMJ International vs. DCIT 119TTJ 214 (Kol) " Suncity Alloys P. Ltd. vs. CIT 124 TTJ (Jd) 674 " CIT vs. Kabul Chawla (2015) 281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal (2017) 299 CTR (Bom) 62 " CIT vs. SKS Ispat Power Ltd. (2017) 398 ITR 584 (Bom) " Jai Steel vs. ACCIT (2013) 259 CTR (Raj) Mewar Hospita…

ACIT, Central Circle-2, Udaipur vs. M/S Mewar Hospital Pvt. Ltd., Udaipur

In the result the appeal of the assessee in ITA No

ITA 168/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18
Section 143(3)Section 145Section 153A

…td. (2023) 332 CTR (SC) 385 " LMJ International vs. DCIT 119TTJ 214 (Kol) " Suncity Alloys P. Ltd. vs. CIT 124 TTJ (Jd) 674 " CIT vs. Kabul Chawla (2015) 281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal (2017) 299 CTR (Bom) 62 " CIT vs. SKS Ispat Power Ltd. (2017) 398 ITR 584 (Bom) " Jai Steel vs. ACCIT (2013) 259 CTR (Raj) Mewar Hospita…

ACIT, Central Circle-2, Udaipur vs. M/S Mewar Hospital Pvt. Ltd., Udaipur

In the result the appeal of the assessee in ITA No

ITA 167/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17
Section 143(3)Section 145Section 153A

…td. (2023) 332 CTR (SC) 385 " LMJ International vs. DCIT 119TTJ 214 (Kol) " Suncity Alloys P. Ltd. vs. CIT 124 TTJ (Jd) 674 " CIT vs. Kabul Chawla (2015) 281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal (2017) 299 CTR (Bom) 62 " CIT vs. SKS Ispat Power Ltd. (2017) 398 ITR 584 (Bom) " Jai Steel vs. ACCIT (2013) 259 CTR (Raj) Mewar Hospita…

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 144/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19
Section 143(3)Section 145Section 153A

…td. (2023) 332 CTR (SC) 385 " LMJ International vs. DCIT 119TTJ 214 (Kol) " Suncity Alloys P. Ltd. vs. CIT 124 TTJ (Jd) 674 " CIT vs. Kabul Chawla (2015) 281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal (2017) 299 CTR (Bom) 62 " CIT vs. SKS Ispat Power Ltd. (2017) 398 ITR 584 (Bom) " Jai Steel vs. ACCIT (2013) 259 CTR (Raj) Mewar Hospita…

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 143/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18
Section 143(3)Section 145Section 153A

…td. (2023) 332 CTR (SC) 385 " LMJ International vs. DCIT 119TTJ 214 (Kol) " Suncity Alloys P. Ltd. vs. CIT 124 TTJ (Jd) 674 " CIT vs. Kabul Chawla (2015) 281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal (2017) 299 CTR (Bom) 62 " CIT vs. SKS Ispat Power Ltd. (2017) 398 ITR 584 (Bom) " Jai Steel vs. ACCIT (2013) 259 CTR (Raj) Mewar Hospita…

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 142/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17
Section 143(3)Section 145Section 153A

…td. (2023) 332 CTR (SC) 385 " LMJ International vs. DCIT 119TTJ 214 (Kol) " Suncity Alloys P. Ltd. vs. CIT 124 TTJ (Jd) 674 " CIT vs. Kabul Chawla (2015) 281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal (2017) 299 CTR (Bom) 62 " CIT vs. SKS Ispat Power Ltd. (2017) 398 ITR 584 (Bom) " Jai Steel vs. ACCIT (2013) 259 CTR (Raj) Mewar Hospita…

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 141/JODH/2022[2015-16]Status: DisposedITAT Jodhpur12 Oct 2023AY 2015-16
Section 143(3)Section 145Section 153A

…td. (2023) 332 CTR (SC) 385 " LMJ International vs. DCIT 119TTJ 214 (Kol) " Suncity Alloys P. Ltd. vs. CIT 124 TTJ (Jd) 674 " CIT vs. Kabul Chawla (2015) 281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal (2017) 299 CTR (Bom) 62 " CIT vs. SKS Ispat Power Ltd. (2017) 398 ITR 584 (Bom) " Jai Steel vs. ACCIT (2013) 259 CTR (Raj) Mewar Hospita…

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 140/JODH/2022[2014-15]Status: DisposedITAT Jodhpur12 Oct 2023AY 2014-15
Section 143(3)Section 145Section 153A

…td. (2023) 332 CTR (SC) 385 " LMJ International vs. DCIT 119TTJ 214 (Kol) " Suncity Alloys P. Ltd. vs. CIT 124 TTJ (Jd) 674 " CIT vs. Kabul Chawla (2015) 281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal (2017) 299 CTR (Bom) 62 " CIT vs. SKS Ispat Power Ltd. (2017) 398 ITR 584 (Bom) " Jai Steel vs. ACCIT (2013) 259 CTR (Raj) Mewar Hospita…

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 139/JODH/2022[2012-13]Status: DisposedITAT Jodhpur12 Oct 2023AY 2012-13
Section 143(3)Section 145Section 153A

…td. (2023) 332 CTR (SC) 385 " LMJ International vs. DCIT 119TTJ 214 (Kol) " Suncity Alloys P. Ltd. vs. CIT 124 TTJ (Jd) 674 " CIT vs. Kabul Chawla (2015) 281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal (2017) 299 CTR (Bom) 62 " CIT vs. SKS Ispat Power Ltd. (2017) 398 ITR 584 (Bom) " Jai Steel vs. ACCIT (2013) 259 CTR (Raj) Mewar Hospita…

M/S. Kalyan Awas Vikas Pvt. Ltd, D-25, Lal Bahadur Nagar, Jawahar Lal Nehru Marg, Jaipur vs. ACIT, Central Circle-1, Jaipur

In the result, all these three appeals of the assessee are allowed

ITA 329/JPR/2019[2014-15]Status: DisposedITAT Jaipur11 Sept 2020AY 2014-15
For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri B.K.. Gupta , CIT DR
Section 143(3)Section 153A

…books of the account of the assessee. Therefore, the A.O. erred in law in issuing notice u/s 153A of the Act. For this purpose, reliance was placed on the following judicial pronouncements: (i) Anil Kumar Bhatia Vs. Assistant Commissioner of Income Tax (2010) 1 ITR (Trib) 484 (Del) (ii) Singhad Technical Education Society Vs. ACIT (2011) 57 DTR 241 (iii) LMJ International Ltd. Vs. DCIT (2008) 14 DTR 540 (Kol Trib) (iv) ACIT Vs. Gambhir Silk Mills (2010) 6 ITR 376 (Ahm. Trib) 5. With regard to merit of disallowance, it was contended by the ld AR that the interest expenditure was incurred wholly and exclusively for…

M/S. Kalyan Awas Vikas Pvt. Ltd. D-25, Lal Bahadur Nagar, Jawahar Lal Nehru Marg, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result, all these three appeals of the assessee are allowed

ITA 328/JPR/2019[2013-14]Status: DisposedITAT Jaipur11 Sept 2020AY 2013-14
For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri B.K.. Gupta , CIT DR
Section 143(3)Section 153A

…books of the account of the assessee. Therefore, the A.O. erred in law in issuing notice u/s 153A of the Act. For this purpose, reliance was placed on the following judicial pronouncements: (i) Anil Kumar Bhatia Vs. Assistant Commissioner of Income Tax (2010) 1 ITR (Trib) 484 (Del) (ii) Singhad Technical Education Society Vs. ACIT (2011) 57 DTR 241 (iii) LMJ International Ltd. Vs. DCIT (2008) 14 DTR 540 (Kol Trib) (iv) ACIT Vs. Gambhir Silk Mills (2010) 6 ITR 376 (Ahm. Trib) 5. With regard to merit of disallowance, it was contended by the ld AR that the interest expenditure was incurred wholly and exclusively for…

M/S. Kalyan Awas Vikas Pvt. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result, all these three appeals of the assessee are allowed

ITA 327/JPR/2019[2012-13]Status: DisposedITAT Jaipur11 Sept 2020AY 2012-13
For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri B.K.. Gupta , CIT DR
Section 143(3)Section 153A

…books of the account of the assessee. Therefore, the A.O. erred in law in issuing notice u/s 153A of the Act. For this purpose, reliance was placed on the following judicial pronouncements: (i) Anil Kumar Bhatia Vs. Assistant Commissioner of Income Tax (2010) 1 ITR (Trib) 484 (Del) (ii) Singhad Technical Education Society Vs. ACIT (2011) 57 DTR 241 (iii) LMJ International Ltd. Vs. DCIT (2008) 14 DTR 540 (Kol Trib) (iv) ACIT Vs. Gambhir Silk Mills (2010) 6 ITR 376 (Ahm. Trib) 5. With regard to merit of disallowance, it was contended by the ld AR that the interest expenditure was incurred wholly and exclusively for…

Krishna Ghosh, Dakshin Dinajpur vs. ACIT, CC-Xx, Kolkata

In the result, appeal of the assessee is allowed

ITA 1410/KOL/2014[2001-2002]Status: DisposedITAT Kolkata15 Feb 2017AY 2001-2002

Bench: : Shri Waseem Ahmed & Shri S.S. Viswanethra Ravi

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153A

…of ITAT Kolkata in the case of LMJ International Vs. DCIT reported in 119 TTJ 214 (Kol), ITAT Ahmadabad in the case of Meghmani Organics Ltd Vs. DCIT reported in 129 TTJ 255 and ITAT Delhi in the case of Anil Kumar Bhatia Vs. Krishna Ghosh 2 ACIT reported in 1 ITR (Trib) 484. The CIT-A dismissed the appeal of by observing that there was no regular assessment u/s. 143(3) of the Act prior to the search operation and it is paradoxical to equate the intimation as issued u/sec 143(1) of the Act to that of regular assessment u/sec 143(3) of the Act. The CIT-A found that all the decisions as relied on by the assessee a…

(i) Anil Kumar Bhatia v. Assistant Commissioner of Income Tax (1 ITR (Trib) 484) — Cited in 13 Judgments | BharatTax