(ii) CIT v. Cordial Company

308 CTR 159High Court2019#12603 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2022.

Issues it is cited on

section 127(2)section 140section 292cmiscellaneous applicationappeal before cit(a)section 158documents seizedsection 132aunexplained expendituresection 28accommodation entrysection 132(4)

Judgments citing (ii) CIT v. Cordial Company

D' Decor Exports P. Ltd., Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1057/MUM/2021[2015-16]Status: DisposedITAT Mumbai22 Apr 2022AY 2015-16

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…the assessee's premises. In the circumstances, the ruling in Kabul Chawla (supra) squarely applies. D'Decor Exports Pvt. Ltd., 6. For the above reasons, no substantial question of law arises in these appeals; they are dismissed.” (ii) CIT vs Cordial Company [308 CTR 159 Ker] “Search and seizure—Assessment under s.153C— Computation of undisclosed income—Addition made under s. 69 in the names of assessee-firms on the basis of document seized in search of third party was invalid in the absence of any corroborative evidence— Presumption under s. 292C is applicable only against the person searched—Reliance by AO on t…

D' Decor Exports P.L Td, Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1056/MUM/2021[2016-17]Status: DisposedITAT Mumbai22 Apr 2022AY 2016-17

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…the assessee's premises. In the circumstances, the ruling in Kabul Chawla (supra) squarely applies. D'Decor Exports Pvt. Ltd., 6. For the above reasons, no substantial question of law arises in these appeals; they are dismissed.” (ii) CIT vs Cordial Company [308 CTR 159 Ker] “Search and seizure—Assessment under s.153C— Computation of undisclosed income—Addition made under s. 69 in the names of assessee-firms on the basis of document seized in search of third party was invalid in the absence of any corroborative evidence— Presumption under s. 292C is applicable only against the person searched—Reliance by AO on t…

D' Decor Exports P. Ltd., Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1055/MUM/2021[2017-18]Status: DisposedITAT Mumbai22 Apr 2022AY 2017-18

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…the assessee's premises. In the circumstances, the ruling in Kabul Chawla (supra) squarely applies. D'Decor Exports Pvt. Ltd., 6. For the above reasons, no substantial question of law arises in these appeals; they are dismissed.” (ii) CIT vs Cordial Company [308 CTR 159 Ker] “Search and seizure—Assessment under s.153C— Computation of undisclosed income—Addition made under s. 69 in the names of assessee-firms on the basis of document seized in search of third party was invalid in the absence of any corroborative evidence— Presumption under s. 292C is applicable only against the person searched—Reliance by AO on t…

D' Decor Exports P. Ltd., Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1053/MUM/2021[2012-13]Status: DisposedITAT Mumbai22 Apr 2022AY 2012-13

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…the assessee's premises. In the circumstances, the ruling in Kabul Chawla (supra) squarely applies. D'Decor Exports Pvt. Ltd., 6. For the above reasons, no substantial question of law arises in these appeals; they are dismissed.” (ii) CIT vs Cordial Company [308 CTR 159 Ker] “Search and seizure—Assessment under s.153C— Computation of undisclosed income—Addition made under s. 69 in the names of assessee-firms on the basis of document seized in search of third party was invalid in the absence of any corroborative evidence— Presumption under s. 292C is applicable only against the person searched—Reliance by AO on t…

D' Decor Exports P. Ltd, Mumbai vs. Dy CIT-CC-6(4_, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1052/MUM/2021[2013-14]Status: DisposedITAT Mumbai22 Apr 2022AY 2013-14

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…the assessee's premises. In the circumstances, the ruling in Kabul Chawla (supra) squarely applies. D'Decor Exports Pvt. Ltd., 6. For the above reasons, no substantial question of law arises in these appeals; they are dismissed.” (ii) CIT vs Cordial Company [308 CTR 159 Ker] “Search and seizure—Assessment under s.153C— Computation of undisclosed income—Addition made under s. 69 in the names of assessee-firms on the basis of document seized in search of third party was invalid in the absence of any corroborative evidence— Presumption under s. 292C is applicable only against the person searched—Reliance by AO on t…

D, Decor Exporter, Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1051/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Apr 2022AY 2014-15

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…the assessee's premises. In the circumstances, the ruling in Kabul Chawla (supra) squarely applies. D'Decor Exports Pvt. Ltd., 6. For the above reasons, no substantial question of law arises in these appeals; they are dismissed.” (ii) CIT vs Cordial Company [308 CTR 159 Ker] “Search and seizure—Assessment under s.153C— Computation of undisclosed income—Addition made under s. 69 in the names of assessee-firms on the basis of document seized in search of third party was invalid in the absence of any corroborative evidence— Presumption under s. 292C is applicable only against the person searched—Reliance by AO on t…

D, Decor Exporter P. Ltd, Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1050/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Apr 2022AY 2014-15

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…the assessee's premises. In the circumstances, the ruling in Kabul Chawla (supra) squarely applies. D'Decor Exports Pvt. Ltd., 6. For the above reasons, no substantial question of law arises in these appeals; they are dismissed.” (ii) CIT vs Cordial Company [308 CTR 159 Ker] “Search and seizure—Assessment under s.153C— Computation of undisclosed income—Addition made under s. 69 in the names of assessee-firms on the basis of document seized in search of third party was invalid in the absence of any corroborative evidence— Presumption under s. 292C is applicable only against the person searched—Reliance by AO on t…

M/S. Anjli Infrahousing LLP., Chennai vs. ACIT, CC-I(3), Chennai

In the result, the appeal filed by the assessee is allowed

ITA 3182/CHNY/2019[2011-12]Status: DisposedITAT Chennai29 Dec 2021AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.3182/Chny/2019 िनधा"रण वष" /Assessment Year: 2011-12 M/S.Anjali Infrahousing Llp, V. The Asst. Commissioner Of New No.49, Old No.25, Income Tax, Barnaby Road, Kilpauk, Central Circle-1(3), Chennai-600 010. Chennai. [Pan: Aasfa 7681 D] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Mr.AR.V.Sreenivasan
Section 132Section 234A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी जी. मंजूनाथा, , लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3182/Chny/2019 िनधा"रण वष" /Assessment Year: 2011-12 M/s.Anjali Infrahousing LLP, v. The Asst. Commissioner of New No.49, Old No.25, Income Tax, Barnaby Road, Kilpauk, Central Circle-1(3), Chennai-600 010. Chennai. [PAN: AASFA 7681 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.D. Anand,…

(ii) CIT v. Cordial Company (308 CTR 159) — Cited in 8 Judgments | BharatTax