Krishan Kumar Singhania v. DCIT

88 Taxmann.com 259Income Tax Appellate Tribunal2017#3942 most cited

What is Krishan Kumar Singhania v. DCIT authority for?

Assessments made under section 153A using material belonging to a person other than the searched individual are bad-in-law. Such assessments cannot be sustained and impugned additions must be deleted.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2025.

Also referred to as

Krishan Kumar Singhania v. DCIT · section 153A · section 153C · search assessment · bad-in-law · material belonging to other person · undisclosed interest income

Sections most often in play

Section 153ASection 153CSection 132Section 143(3)Section 132ASection 147Section 148Section 69

Issues it is cited on

section 153a proceedingssection 158basection 113pptsection 153(a)mat creditblock periodsection 153c(1)section 132(4a)search assessmentsection 158bsection 153a(1)

Judgments citing Krishan Kumar Singhania v. DCIT

Palladam Krishnasamy Ganeshwar, Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1225/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Nov 2024AY 2017-18
Section 143(3)Section 153ASection 153CSection 56Section 69

…2 However, facts as well as issues are substantially the same in all the years and it is admitted position that our adjudication in any one year would equally apply to the other years also. First, we take up appeal for AY 2014-15 which arises out of an order passed by learned Commissioner of Income Tax (Appeals), Chennai-20, [CIT(A)] on 29-02- 2024 in the matter of an assessment framed by the Ld. AO u/s.143(3) r.w.s 153A of the Act on 18-06-2021. 1.2 The grounds raised by the assessee read as under: - 1. The order of the CIT (Appeals) - 20, Chennai dated 29.02.2024 vide DIN Order No. ITBA/APL/S/250/2023-24/106173…

Palladam Krishnasamy Ganeshwar, Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1224/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Nov 2024AY 2016-17
Section 143(3)Section 153ASection 153CSection 56Section 69

…2 However, facts as well as issues are substantially the same in all the years and it is admitted position that our adjudication in any one year would equally apply to the other years also. First, we take up appeal for AY 2014-15 which arises out of an order passed by learned Commissioner of Income Tax (Appeals), Chennai-20, [CIT(A)] on 29-02- 2024 in the matter of an assessment framed by the Ld. AO u/s.143(3) r.w.s 153A of the Act on 18-06-2021. 1.2 The grounds raised by the assessee read as under: - 1. The order of the CIT (Appeals) - 20, Chennai dated 29.02.2024 vide DIN Order No. ITBA/APL/S/250/2023-24/106173…

Palladam Krishnasamy Ganeshwar, Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1222/CHNY/2024[2014-15]Status: DisposedITAT Chennai19 Nov 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1222/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2014-15) & 2. आयकरअपील सं./ Ita No.1223/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) & 3. आयकरअपील सं./ Ita No.1224/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) & 4. आयकरअपील सं./ Ita No.1225/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2017-18) Shri Palladam Krishnasamy Ganeshwar Dcit बनाम/ 21,Shri Ganesa Textiles, Pollachi Road, Central Circle-3 Vs. Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adfpg-6476-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 10-09-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 69

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद3 एवं माननीय +ी मनु कुमार िग7र, "ाियक सद3 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं./ ITA No.1222/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2014-15) & 2. आयकरअपील सं./ ITA No.1223/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) & 3. आयकरअपील सं./ ITA No.1224/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) & 4. आयकरअपील सं./ ITA No.1225/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2017-18) Shri Palladam Krishnasamy Ganeshwar…

Deputy Commissioner of Income Tax, Chennai vs. Pearl Printers and Publishers (P) Ltd, Chennai

In the result, the appeal of the revenue stand dismissed

ITA 1042/CHNY/2023[2015-16]Status: DisposedITAT Chennai03 Jun 2024AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1042/Chny/2023 (िनधा*रण वष* / Assessment Year: 2015-16) Dcit M/S. Pearl Printers & Publishers (P) Ltd. Central Circle-2(4), बनाम/ Vs. Chennai-34. 8/16, Mogappair West, Chennai-600 058. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcp-7244-H (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. Cross Objection No.10/Chny/2024 (In Ita No.1042/Chny/2023) (िनधा*रण वष* / Assessment Year: 2015-16) बनाम/ M/S. Pearl Printers & Publishers (P) Ltd. Dcit 8/16, Mogappair West, Vs. Central Circle-2(4), Chennai-600 058. Chennai-34. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcp-7244-H (अपीलाथ"/Cross Objector) : (" थ" / Respondent) अपीलाथ" की ओरसे/ Revenue By : Shri V.Nandakumar (Cit) –Ld. Dr " थ" की ओरसे/ Assessee By : Shri G. Baskar & Shri I. Dinesh (Advocates)- Ld. Ars सुनवाई की तारीख/Date Of Hearing : 07-03-2024 घोषणा की तारीख /Date Of Pronouncement : 03-06-2024 आदेश / O R D E R

For Appellant: Shri G. Baskar & Shri I. DineshFor Respondent: Shri V.Nandakumar (CIT) –Ld. DR
Section 132Section 132(4)Section 153ASection 153C

…other than the person searched. Similar is the view of Bangalore Tribunal in ACIT Vs. P. Shyamaraju & Co. India Pvt. Ltd (ITA Nos.978 to 984/Bang/2014 dated 25-04-2022) as well the decision of Kolkata Tribunal in the case of Krishan Kumar Singhania vs. DCIT (88 Taxmann.com 259) as placed on record. 7. Therefore, considering the aforesaid settled position of law, the assessment would be bad-in-law and therefore, the impugned addition could not be sustained on this score only. We order so. Ground Nos. 1.1 to 1.4 of assessee’s cross-objection stand allowed. The other grounds of assessee’s cross-objections are mere…

Nilesh M. Agarwal, Mumbai vs. DCIT - CC-4(3), Mumbai

Accordingly, the assessee’s appeal for AY 2011-12, 2013-14 and 2014-15 is allowed for statistical purposes

ITA 5110/MUM/2018[2008-09]Status: DisposedITAT Mumbai30 Aug 2022AY 2008-09

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am 1. आयकरअपीलसं./ I.T.A. No. 5110/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2008-09) 2. आयकरअपीलसं./ I.T.A. No. 5111/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2009-10) 3. आयकरअपीलसं./ I.T.A. No. 5112/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2010-11) 4. आयकरअपीलसं./ I.T.A. No. 5113/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2011-12) 5. आयकरअपीलसं./ I.T.A. No. 5114/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2012-13) 6. आयकरअपीलसं./ I.T.A. No. 5115/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2013-14) 7. आयकरअपीलसं./ I.T.A. No. 5116/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2014-15)

For Appellant: Shri Tejveer Singh/ ShriFor Respondent: Dr. Mahesh Akhade, Ld. DR
Section 132Section 139Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI PRASHANT MAHARISHI, AM 1. आयकरअपीलसं./ I.T.A. No. 5110/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2008-09) 2. आयकरअपीलसं./ I.T.A. No. 5111/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2009-10) 3. आयकरअपीलसं./ I.T.A. No. 5112/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2010-11) 4. आयकरअपीलसं./ I.T.A. No. 5113/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2011-12) 5. आयकरअपीलसं./ I.T.A. No. 5114/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2012-13) 6. आयकरअपीलसं./ I.T.A. No. 5115/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2013-14) 7. आयकरअपीलसं./…

Kothakota Rama Rao, Rayagada vs. ACIT, Central Circle-1, Bhubaneswar

In the result, appeals of the assessee i

ITA 20/CTK/2019[2015-16]Status: DisposedITAT Cuttack28 Aug 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 153ASection 153DSection 234

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./ITA No.132/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P AND आयकर अऩीऱ सं./ITA Nos.19&20/CTK/2019 & ITA No.386/CTK/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P (अऩीऱाथ…

Kothakota Rama Rao, Rayagada vs. ACIT, Central Circle-1, Bhubaneswar

In the result, appeals of the assessee i

ITA 19/CTK/2019[2014-15]Status: DisposedITAT Cuttack28 Aug 2020AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 153ASection 153DSection 234

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./ITA No.132/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P AND आयकर अऩीऱ सं./ITA Nos.19&20/CTK/2019 & ITA No.386/CTK/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P (अऩीऱाथ…

Kothakota Rama Rao, Rayagada vs. ACIT, Central Circle-1, Bhubaneswar

In the result, appeals of the assessee i

ITA 386/CTK/2018[2016-17]Status: DisposedITAT Cuttack28 Aug 2020AY 2016-17

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 153ASection 153DSection 234

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./ITA No.132/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P AND आयकर अऩीऱ सं./ITA Nos.19&20/CTK/2019 & ITA No.386/CTK/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P (अऩीऱाथ…

Trilok Chand Chaudhary, New Delhi vs. ACIT, Central Circle- 26, New Delhi

In the result, the appeal of the assessees allowed

ITA 5870/DEL/2017[2009-10]Status: DisposedITAT Delhi20 Aug 2019AY 2009-10

Bench: Shri O.P. Kant & Shri K.N. Charyassessment Year: 2009-10 Mr. Trilok Chand Chaudhary, Vs. Acit, 39, Gadai Pur, Mehrauli, New Central Circle-26, Delhi New Delhi Pan :Aaepc0683P (Appellant) (Respondent) Appellant By Shri Pranshu Goel, Ca Respondent By Shri S.S. Rana, Cit(Dr)

Section 132Section 153ASection 153CSection 2(22)Section 250Section 250(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER Assessment Year: 2009-10 Mr. Trilok Chand Chaudhary, Vs. ACIT, 39, Gadai Pur, Mehrauli, New Central Circle-26, Delhi New Delhi PAN :AAEPC0683P (Appellant) (Respondent) Appellant by Shri Pranshu Goel, CA Respondent by Shri S.S. Rana, CIT(DR) Date of hearing 18.07.2019 Date of pronouncement 20.08.2019 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 27/06/2017 passed by the Ld. Commissioner of Income-tax (Appeals)-31, New Delhi [in sho…

Shri Mahesh D. Gupta, Nagpur vs. ACIT-Central-Circle-2(3), Nagpur

In the result, the appeal of the assessee is allowed

ITA 183/NAG/2014[2004-05]Status: DisposedITAT Nagpur29 Mar 2019AY 2004-05
For Appellant: Shri Rajesh Loya, AdvFor Respondent: Shri U. U. Kasar, Jt.CIT
Section 131Section 139Section 143(1)Section 143(2)Section 143(3)Section 148Section 153A

…आयकर अपीलीय अिधकरण ukxiqj "यायपीठ, ukxiqj म" । IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.183/NAG/2014 िनधा"रण वष" / Assessment Year : 2004–05 Mahesh D. Gupta, C/o. M/s Loya Bagri & Co., Chartered Accountants, Gandhibag, Nagpur–440002. .......अपीलाथ" / Appellant PAN : AATPG8810F बनाम / V/s. ACIT, Central Circle–2(3), ……""यथ" / Respondent Nagpur. Assessee by : Shri Rajesh Loya, Adv. Revenue by : Shri U. U. Kasar, Jt.CIT सुनवाई क" तारीख / Date of Hea…