LMJ International Ltd. v. Dy. Commissioner of Income Tax

14 DTR 540Income Tax Appellate Tribunal2008#5378 most cited

What is LMJ International Ltd. v. Dy. Commissioner of Income Tax authority for?

Additions under section 153C cannot include items from a regular assessment; only undisclosed income found during a search can be added. Estimating gross profit ratios without incriminating material is not permissible.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

LMJ International Ltd. v. DCIT · section 153C · search assessment · incriminating documents · undisclosed income · regular assessment · block assessment · addition of income · gross profit ratio estimation

Also reported as

22 SOT 31552 ITR 637

Sections most often in play

Section 115BBESection 131Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 147

Issues it is cited on

section 131(1)surrender of incomesummons under section 131paper companypermanent account numbersource of sourcesection 260section 260aadvance taxaddition under section 68search assessmentsection 234b

Judgments citing LMJ International Ltd. v. Dy. Commissioner of Income Tax

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 127/BIL/2011[2002-03]Status: DisposedITAT Raipur10 Jan 2018AY 2002-03

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…alf-baked discussion of facts or un- corroborated piece of evidence. If nothing incriminating was found during search or thereafter in relation thereto, no addition should be made in respect of such issues, as held in [LMJ International Ltd. v. Dy. CIT (2008) 22 SOT 315 (Kol.)]; Senairam Doongarmal Agency (P.) Ltd. v. K.E. Johnson (1964) 52 ITR 637 (Assam) (FB) and N.K. Textile Mills v. CIT (1996) 62 ITR 58 (Punj.). 1.36 Courts have uniformly taken the view that post-search assessment should be with reference to the seized assets and material gathered during search. It may include the result of further inquiry bu…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 126/BIL/2011[2001-02]Status: DisposedITAT Raipur10 Jan 2018AY 2001-02

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…alf-baked discussion of facts or un- corroborated piece of evidence. If nothing incriminating was found during search or thereafter in relation thereto, no addition should be made in respect of such issues, as held in [LMJ International Ltd. v. Dy. CIT (2008) 22 SOT 315 (Kol.)]; Senairam Doongarmal Agency (P.) Ltd. v. K.E. Johnson (1964) 52 ITR 637 (Assam) (FB) and N.K. Textile Mills v. CIT (1996) 62 ITR 58 (Punj.). 1.36 Courts have uniformly taken the view that post-search assessment should be with reference to the seized assets and material gathered during search. It may include the result of further inquiry bu…