Indian National Congress v. DCIT

463 ITR 431High Court2024#584 most cited

What is Indian National Congress v. DCIT authority for?

A consolidated satisfaction note covering multiple assessment years is valid for initiating proceedings under section 153C, provided the seized material and the additions rest on incriminating evidence pertaining to those years.

167

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2024 to 2026.

Also referred to as

Indian National Congress v. DCIT · section 153C · consolidated satisfaction note · incriminating material · assessment years · search and seizure · block period · section 132(4)

Also reported as

160 Taxmann.com 606

Sections most often in play

Section 153CSection 132Section 143(3)Section 153ASection 115BBESection 144Section 153DSection 292C

Issues it is cited on

section 153atosection 153b(1)(a)section 158bdabatement of assessmentsection 153c proceedingssection 153b(1)section 113income tax settlement commissionsection 269stsection 144ablock periodsection 153c(1)

Judgments citing Indian National Congress v. DCIT

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1346/DEL/2024[2015-16]Status: DisposedITAT Delhi13 Sept 2024AY 2015-16

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, Central Circle-1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1345/DEL/2024[2014-15]Status: DisposedITAT Delhi13 Sept 2024AY 2014-15

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1344/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Sept 2024AY 2013-14

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1343/DEL/2024[2012-13]Status: DisposedITAT Delhi13 Sept 2024AY 2012-13

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1342/DEL/2024[2011-12]Status: DisposedITAT Delhi13 Sept 2024AY 2011-12

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Deputy Commissioner of Income Tax Central Circle 16, Delhi vs. Umrao Hotels and Resorts Private Limited, Delhi

In the result, assessee’s appeal is allowed and the appeal preferred by the Revenue is dismissed

ITA 3045/DEL/2023[2018-19]Status: DisposedITAT Delhi24 Jul 2024AY 2018-19

Bench: Shri G. S. Pannu & Ms. Madhumita Royi.T.A. Nos. 2867 /Del/2023 (Assessment Year : 2018-19) Umrao Hotels & Resorts Vs. Acit Pvt. Ltd., The Umrao, Nh- Central Circle – 16 48, Vill Samalkha, Near Delhi Rajori Crossing, New Delhi – 110037 Pan: Aaacu 6777 D (Appellant) .. (Respondent) & I.T.A. Nos. 3045/Del/2023 (Assessment Year : 2018-19) Dcit Vs. Umrao Hotels & Resorts Central Circle – 16 Pvt. Ltd., The Umrao, Nh- Delhi-110055 48, Vill Samalkha, Near Rajori Crossing, New Delhi - 110037 Pan: Aaacu 6777 D

For Appellant: Shri S. C. Garg, C.AFor Respondent: Shri T. James Singson, CIT-D.R
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 250

…the addition has been rejected. A copy whereof has also duly been submitted before us. 11. On the other hand, the Learned DR relied upon the judgement passed by the Hon’ble Delhi High Court in the case of Indian National Congress vs. DCIT reported in (2024) 463 ITR 431. It was argued by him that it is not the duty incumbent upon to the Learned AO to draw separate or independent satisfaction note for each assessment year rather composite satisfaction note would suffice the requirements of Section 153C of the Act provided it embody the details of the material gathered in course of search and pertaining to the Ass…

Umrao Hotels and Resorts Pvt. Ltd., Delhi vs. ACIT, Central Circle-16, Delhi

In the result, assessee’s appeal is allowed and the appeal preferred by the Revenue is dismissed

ITA 2867/DEL/2023[2018-19]Status: DisposedITAT Delhi24 Jul 2024AY 2018-19

Bench: Shri G. S. Pannu & Ms. Madhumita Royi.T.A. Nos. 2867 /Del/2023 (Assessment Year : 2018-19) Umrao Hotels & Resorts Vs. Acit Pvt. Ltd., The Umrao, Nh- Central Circle – 16 48, Vill Samalkha, Near Delhi Rajori Crossing, New Delhi – 110037 Pan: Aaacu 6777 D (Appellant) .. (Respondent) & I.T.A. Nos. 3045/Del/2023 (Assessment Year : 2018-19) Dcit Vs. Umrao Hotels & Resorts Central Circle – 16 Pvt. Ltd., The Umrao, Nh- Delhi-110055 48, Vill Samalkha, Near Rajori Crossing, New Delhi - 110037 Pan: Aaacu 6777 D

For Appellant: Shri S. C. Garg, C.AFor Respondent: Shri T. James Singson, CIT-D.R
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 250

…the addition has been rejected. A copy whereof has also duly been submitted before us. 11. On the other hand, the Learned DR relied upon the judgement passed by the Hon’ble Delhi High Court in the case of Indian National Congress vs. DCIT reported in (2024) 463 ITR 431. It was argued by him that it is not the duty incumbent upon to the Learned AO to draw separate or independent satisfaction note for each assessment year rather composite satisfaction note would suffice the requirements of Section 153C of the Act provided it embody the details of the material gathered in course of search and pertaining to the Ass…