Kamleshbhai Dharamshibhai Patel v. CIT

31 Taxmann.com 50High Court2013#1978 most cited

What is Kamleshbhai Dharamshibhai Patel v. CIT authority for?

Documents found in the possession of a searched person are presumed to belong to that person under Section 132(4A) and do not automatically belong to a third party merely because the transactions recorded therein pertain to or relate to such third party.

58

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2016 to 2025.

Also referred to as

Kamleshbhai Dharamshibhai Patel · Section 132 · Section 132(4A) · Section 153C · documents belonging to · documents pertaining to · search and seizure assessment · incriminating material · loose papers found during search · presumption of search material · third party assessment

Also reported as

263 ITR 362

Sections most often in play

Section 132Section 143(1)Section 143(3)Section 145(3)Section 147Section 148Section 148(2)Section 153C

Issues it is cited on

section 158bb(1)section 158bbsection 158bcsection 158bdsection 158badmission of additional evidenceunexplained jewellerysection 158entry operatorsatisfaction noteincome tax settlement commissionshare application money

Judgments citing Kamleshbhai Dharamshibhai Patel v. CIT

Commitment Mortality Vision Education Society, Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, the appeal of the assessee for assessment year

ITA 3980/DEL/2017[2007-08]Status: DisposedITAT Delhi29 Jun 2018AY 2007-08

Bench: Sh. Amit Shukla & Sh. O.P. Kant

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos.3980 & 3981/ Del/ 2017 Assessment Years: 2007-08 & 2011-12 M/ s. Commitment Mortality Vs. ACIT, Vision Education Society, CC-6, New Delhi C/ o- Kapil Goel, Adv., F- 26/ 124, Rohini, New Delhi PAN :AAAAC1679A (Appellant) (Respondent) Appellant by Sh. Kapil Goel, Adv. Respondent by Sh. Rachna Singh, CIT(DR) Date of hearing 28.05.2018 Date of pronouncement 29.06.2018 ORDER PER O.P. KANT, A.M.: These two appeals by the assessee are directed against two separate orders,…

DCIT, New Delhi vs. M/S. M.N. Securities Pvt. Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 3833/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Feb 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 3832/Del/2014 : Asstt. Year : 2005-06 Ita No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner Of Income Vs M/S M. N. Securities Pvt. Ltd., 8Th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadcm0102D Assessee By : Sh. Shashi Tulsiyan, Adv. Revenue By : Smt. Shefali Swroop, Cit Dr Date Of Hearing : 06.02.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 25.04.2014 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. Shashi Tulsiyan, AdvFor Respondent: Smt. Shefali Swroop, CIT DR
Section 132Section 142(1)Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Ms. Suchitra Kamble, JM ITA No. 3832/Del/2014 : Asstt. Year : 2005-06 ITA No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner of Income Vs M/s M. N. Securities Pvt. Ltd., 8th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AADCM0102D Assessee by : Sh. Shashi Tulsiyan, Adv. Revenue by : Smt. Shefali Swroop, CIT DR Date of Hearing : 06.02.2018 Date of Pronouncement : 27.02.2018 ORDER Per N. K. Saini, AM: These two appeals by the d…

DCIT, New Delhi vs. M/S. M.N. Securities Pvt. Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 3832/DEL/2014[2005-06]Status: DisposedITAT Delhi27 Feb 2018AY 2005-06

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 3832/Del/2014 : Asstt. Year : 2005-06 Ita No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner Of Income Vs M/S M. N. Securities Pvt. Ltd., 8Th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadcm0102D Assessee By : Sh. Shashi Tulsiyan, Adv. Revenue By : Smt. Shefali Swroop, Cit Dr Date Of Hearing : 06.02.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 25.04.2014 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. Shashi Tulsiyan, AdvFor Respondent: Smt. Shefali Swroop, CIT DR
Section 132Section 142(1)Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Ms. Suchitra Kamble, JM ITA No. 3832/Del/2014 : Asstt. Year : 2005-06 ITA No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner of Income Vs M/s M. N. Securities Pvt. Ltd., 8th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AADCM0102D Assessee by : Sh. Shashi Tulsiyan, Adv. Revenue by : Smt. Shefali Swroop, CIT DR Date of Hearing : 06.02.2018 Date of Pronouncement : 27.02.2018 ORDER Per N. K. Saini, AM: These two appeals by the d…

M/S. Svil Mines Ltd., New Delhi vs. DCIT, New Delhi

In the result, Assessee’s Appeal stands allowed

ITA 1684/DEL/2012[2005-06]Status: DisposedITAT Delhi07 Dec 2017AY 2005-06

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Rajiv Saxena, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 143(1)Section 153ASection 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No.1684/DEL/2012 A.Y. : 2005-06 M/S SVIL MINES LTD. VS. DCIT, CENTRAL CIRCLE-25, (AMALGATED COMPANY OF ROOM NO. 331, ARA CENTRE, AMALGATING COMPANY M/S JHANDEWALAN EXTN., TEXEFX MARBLE INDUSTRIES NEW DELHI LTD.) E-3, 1ST FLOOR, PHASE-II, MANGOLPURI INDUSTRIAL AREA, NEW DELHI -34 (PAN: AAICS5805Q) (ASSESSEE) (RESPONDENT) Assessee by : Sh. Rajiv Saxena, Adv. & Sh. Shyam Sunder, Adv. Revenue by : Sh. S.S. Rana, CIT(DR) ORDER PER H.S. SIDHU : JM The Assessee has file…

JCIT, New Delhi vs. M/S Siddhi Vinayak Aromatics Pvt. Ltd., New Delhi

In the result, all the Assessee’s Cross Objections filed by the

ITA 3181/DEL/2011[2006-07]Status: DisposedITAT Delhi07 Dec 2017AY 2006-07

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Rajiv Saxena, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos.3178 to 3181/DEL/2011 A.Yrs. : 2001-02, 2004-05, 2005-06 & 2006-07 JCIT, CENTRAL CIRCLE-25, VS. SIDDHI VINAYAK AROMATICS ROOM NO. 331, ARA CENTRE, PVT. LTD., E-3, 1ST FLOOR, PHASE-II, JHANDEWALAN EXTN., NEW DELHI MANGOLPURI INDUSTRIAL AREA, NEW DELHI (PAN: AAECS6671A) (ASSESSEE) (RESPONDENT) AND CROSS OBJECTION NOS. 276 to 279/DEL/2011 IN I.T.A. Nos.3178 to 3181/DEL/2011 A.Yrs. 2001-02, 2004-05, 2005-06 & 2006-07 SIDDHI VINAYAK AROMATICS VS. JCIT, CENTRAL CIR…

JCIT, New Delhi vs. M/S Siddhi Vinayak Aromatics Pvt. Ltd., New Delhi

In the result, all the Assessee’s Cross Objections filed by the

ITA 3178/DEL/2011[2001-02]Status: DisposedITAT Delhi07 Dec 2017AY 2001-02

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Rajiv Saxena, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos.3178 to 3181/DEL/2011 A.Yrs. : 2001-02, 2004-05, 2005-06 & 2006-07 JCIT, CENTRAL CIRCLE-25, VS. SIDDHI VINAYAK AROMATICS ROOM NO. 331, ARA CENTRE, PVT. LTD., E-3, 1ST FLOOR, PHASE-II, JHANDEWALAN EXTN., NEW DELHI MANGOLPURI INDUSTRIAL AREA, NEW DELHI (PAN: AAECS6671A) (ASSESSEE) (RESPONDENT) AND CROSS OBJECTION NOS. 276 to 279/DEL/2011 IN I.T.A. Nos.3178 to 3181/DEL/2011 A.Yrs. 2001-02, 2004-05, 2005-06 & 2006-07 SIDDHI VINAYAK AROMATICS VS. JCIT, CENTRAL CIR…

JCIT, New Delhi vs. M/S Allied Perfumers Pvt. Ltd., New Delhi

In the result, both the Assessee’s Cross Objections filed by the

ITA 3172/DEL/2011[2002-03]Status: DisposedITAT Delhi07 Dec 2017AY 2002-03

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Rajiv Saxena, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos.3171 to 3172/DEL/2011 A.Yrs. : 2001-02 TO 2002-03 JCIT, CENTRAL CIRCLE-25, VS. ALLIED PERFUMERS PVT. LTD. E-3, 1ST FLOOR, PHASE-II, ROOM NO. 331, ARA CENTRE, JHANDEWALAN EXTN., MANGOLPURI INDUSTRIAL NEW DELHI AREA, NEW DELHI -34 (PAN: AACCA4321K) (ASSESSEE) (RESPONDENT) AND CROSS OBJECTION NOS. 274 to 275/DEL/2011 IN I.T.A. Nos.3171 to 3172/DEL/2011 A.Yrs. 2001-02 TO 2002-03 ALLIED PERFUMERS PVT. LTD. VS. JCIT, CENTRAL CIRCLE-25, E-3, 1ST FLOOR, PHASE-II, ROO…

Adarsh Kumar, New Delhi vs. DCIT, New Delhi

ITA 5096/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Nov 2017AY 2010-11

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Amit Goel, & Nippun Mital, CAsFor Respondent: Sh. Ms. Rachna Singh, CIT(DR)
Section 132Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 5095, 5096 & 5097/DEL/2015 A.Yrs. : 2009-10, 2010-11 & 2011-12 ADARSH KUMAR, VS DCIT, CENTRAL CIRCLE-19, 23, SUDHARSHAN APARTMENT, NEW DELHI I.P. EXTENSION, NEW DELHI (PAN: AAAPK6345G) (APPELLANT) (RESPONDENT) Assessee by : Sh. Amit Goel, & Nippun Mital, CAs Department by : Sh. Ms. Rachna Singh, CIT(DR) ORDER PER H.S. SIDHU, JM These are the 03 appeals of assessee are directed against the separate orders of CIT(A)-XXVII, New Delhi all dated 09.6.2015 relating…

Adarsh Kumar, New Delhi vs. DCIT, New Delhi

ITA 5095/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Nov 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Amit Goel, & Nippun Mital, CAsFor Respondent: Sh. Ms. Rachna Singh, CIT(DR)
Section 132Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 5095, 5096 & 5097/DEL/2015 A.Yrs. : 2009-10, 2010-11 & 2011-12 ADARSH KUMAR, VS DCIT, CENTRAL CIRCLE-19, 23, SUDHARSHAN APARTMENT, NEW DELHI I.P. EXTENSION, NEW DELHI (PAN: AAAPK6345G) (APPELLANT) (RESPONDENT) Assessee by : Sh. Amit Goel, & Nippun Mital, CAs Department by : Sh. Ms. Rachna Singh, CIT(DR) ORDER PER H.S. SIDHU, JM These are the 03 appeals of assessee are directed against the separate orders of CIT(A)-XXVII, New Delhi all dated 09.6.2015 relating…

Commissioner of Income Tax-III vs. Singhad Technical Education Society

The appeals are dismissed with the aforesaid observations

C.A. No.-011080-011080 - 2017Supreme Court29 Aug 2017

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 11Section 12ASection 132Section 142Section 153C

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.11080 OF 2017 (ARISING OUT OF SLP (C) NO. 25257 OF 2015) COMMISSIONER OF INCOME TAX-III, PUNE .....APPELLANT(S) VERSUS SINHGAD TECHNICAL EDUCATION SOCIETY .....RESPONDENT(S) W I T H CIVIL APPEAL NO.11081 OF 2017 (ARISING OUT OF SLP (C) NO. 25258 OF 2015) CIVIL APPEAL NO.11082 OF 2017 (ARISING OUT OF SLP (C) NO. 27323 OF 2015) CIVIL APPEAL NO. 11083 OF 2017 (ARISING OUT OF SLP (C) NO. 30278 OF 2015) J U D G M E N T A.K. SIKRI, J. Leave granted. 2) All these four appeals are filed by the Commissioner of Income Tax-…

Asst.C.I.T., Mangalore vs. Dr. Yusuf Kumble, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 1379/BANG/2015[2010-11]Status: DisposedITAT Bangalore03 May 2017AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Sudanshu Srivastava

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.S. Siddappaji, Addl. CIT(DR)
Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH : MANGALORE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SUDANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.1376 & 1377/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Ali Kumble, Income Tax, No.4, Water Woods, Central Circle 1, Sathyajit Nagar, Mangaluru. Kadri Kaibattal, Mangalore. PAN: ACAPA 5798F APPELLANT RESPONDENT ITA Nos.1378 & 1379/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Yusuf Kumble, Income Tax, No.703, West Wind, Central Circle 1, Near DC Bungalow, Mangaluru. Col…

Asst.C.I.T., Mangalore vs. Dr. Yusuf Kumble, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 1378/BANG/2015[2009-10]Status: DisposedITAT Bangalore03 May 2017AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Sudanshu Srivastava

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.S. Siddappaji, Addl. CIT(DR)
Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH : MANGALORE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SUDANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.1376 & 1377/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Ali Kumble, Income Tax, No.4, Water Woods, Central Circle 1, Sathyajit Nagar, Mangaluru. Kadri Kaibattal, Mangalore. PAN: ACAPA 5798F APPELLANT RESPONDENT ITA Nos.1378 & 1379/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Yusuf Kumble, Income Tax, No.703, West Wind, Central Circle 1, Near DC Bungalow, Mangaluru. Col…

Asst.C.I.T., Mangalore vs. Dr. Ali Kumble, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 1377/BANG/2015[2010-11]Status: DisposedITAT Bangalore03 May 2017AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Sudanshu Srivastava

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.S. Siddappaji, Addl. CIT(DR)
Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH : MANGALORE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SUDANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.1376 & 1377/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Ali Kumble, Income Tax, No.4, Water Woods, Central Circle 1, Sathyajit Nagar, Mangaluru. Kadri Kaibattal, Mangalore. PAN: ACAPA 5798F APPELLANT RESPONDENT ITA Nos.1378 & 1379/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Yusuf Kumble, Income Tax, No.703, West Wind, Central Circle 1, Near DC Bungalow, Mangaluru. Col…

Asst.C.I.T., Mangalore vs. Dr. Ali Kumble, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 1376/BANG/2015[2009-10]Status: DisposedITAT Bangalore03 May 2017AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Sudanshu Srivastava

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.S. Siddappaji, Addl. CIT(DR)
Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH : MANGALORE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SUDANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.1376 & 1377/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Ali Kumble, Income Tax, No.4, Water Woods, Central Circle 1, Sathyajit Nagar, Mangaluru. Kadri Kaibattal, Mangalore. PAN: ACAPA 5798F APPELLANT RESPONDENT ITA Nos.1378 & 1379/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Yusuf Kumble, Income Tax, No.703, West Wind, Central Circle 1, Near DC Bungalow, Mangaluru. Col…

Sri. H. Nagaraja, Bangalore vs. CIT, Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 613/BANG/2014[2008-09]Status: DisposedITAT Bangalore17 Mar 2017AY 2008-09

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri M.V.Seshachala, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 139Section 143(3)Section 153ASection 263Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.613 & 614/Bang/2014 (Assessment years: 2008-09 & 2009-10) Shri H.Nagaraja, No.6 & 7, 5th Cross, ‘Sri Ganesh Krupa’ New Bank Colony, Konankunte, Bengaluru-560062. … Appellant PAN:ABMPN 7731 L Vs. Commissioner of Income-tax, Karnataka (Central), Bengaluru. … Respondent Appellant by : Shri M.V.Seshachala, Advocate. Respondent by : Ms. Neera Malhotra, CIT(DR). Date of hearing : 06/01/2017 Date of pronouncement : 17/03/2017 O R D E R Per INTURI RAMA RAO,…

The Commissioner of Income-Tax vs. M/S. Ibc Knowledge Park Pvt. Ltd

In the result, the appeals filed by the Revenue

ITA/402/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…y assessed. The questions were accordingly answered in favour of the assessee. 53. Learned counsel for the Revenue has relied upon the following citations in support of his contentions: (a) In Kamleshbhai Dharamshibhai Patel vs. CIT [(2013) 31 Taxmann.com 50 (Gujarat)], on considering Section 153C of the Act, it was observed that the said section begins with a non obstante clause. - 67 - Requirements for assuming jurisdiction under Section 153C (1) are, that the Assessing Officer is satisfied that any valuable assets or books of account or document seized or requisitio…

The Commissioner of Income-Tax vs. M/S. Ibc Knowledge Park Pvt. Ltd

In the result, the appeals filed by the Revenue

ITA/403/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…y assessed. The questions were accordingly answered in favour of the assessee. 53. Learned counsel for the Revenue has relied upon the following citations in support of his contentions: (a) In Kamleshbhai Dharamshibhai Patel vs. CIT [(2013) 31 Taxmann.com 50 (Gujarat)], on considering Section 153C of the Act, it was observed that the said section begins with a non obstante clause. - 67 - Requirements for assuming jurisdiction under Section 153C (1) are, that the Assessing Officer is satisfied that any valuable assets or books of account or document seized or requisitio…

The Commisioner of Income-Tax vs. M/S Ibc Knowledge Park Pvt Ltd

In the result, the appeals filed by the Revenue

ITA/402/2014HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…y assessed. The questions were accordingly answered in favour of the assessee. 53. Learned counsel for the Revenue has relied upon the following citations in support of his contentions: (a) In Kamleshbhai Dharamshibhai Patel vs. CIT [(2013) 31 Taxmann.com 50 (Gujarat)], on considering Section 153C of the Act, it was observed that the said section begins with a non obstante clause. - 67 - Requirements for assuming jurisdiction under Section 153C (1) are, that the Assessing Officer is satisfied that any valuable assets or books of account or document seized or requisitio…