Manish Maheshwari v. ACIT

289 ITR 341Supreme Court of India2007#369 most cited

What is Manish Maheshwari v. ACIT authority for?

A block assessment proceeding under section 158BD is illegal if the procedure laid down in section 153C is not followed. The provisions of section 153C are similar to section 158BD in block assessment proceedings.

237

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2008 to 2026.

Also referred to as

Manish Maheshwari v. ACIT · section 153C · section 158BD · block assessment · satisfaction note · assumption of jurisdiction · search · documents seized · illegal assessment

Sections most often in play

Section 1961Section 153ASection 153CSection 132Section 143(3)Section 147Section 148Section 158BD
Read the full judgment

Issues it is cited on

section 158bdjdasection 158bcsection 153c(1)survey under section 133asatisfaction notedocuments seizedsection 158bsection 149date of transfersection 158rule of consistency

Judgments citing Manish Maheshwari v. ACIT

ACIT, New Delhi vs. M/S. Victory Dwellings Pvt. Ltd., New Delhi

In the result, the appeals of the assessees are allowed and that of the department are dismissed

ITA 6228/DEL/2014[2007-08]Status: DisposedITAT Delhi24 Mar 2017AY 2007-08

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 6208 & 6209/Del/2014 : Asstt. Years : 2009-10 & 2010-11 Victory Dwellings Pvt. Ltd., Vs Acit, 208, Gupta Tower, Azadpur Central Circle-09, Commercial Complex, Azadpur, New Delhi New Delhi-110033 (Appellant) (Respondent)

Section 68

…nitiating action u/s 153C of the IT Act, 1961. This interpretation of section 153C is supported by the decision of ITA Nos. 6208 to 6213 /Del/2014 Townsip & Accommodations Pvt. Ltd. Hon'ble Apex Court in the case of Manish Maheswari vs. ACIT & another (2007) 289 ITR 341 (SC) where the Lordships at page 348 held as under: "The condition precedent for invoking a block assessment is that a search has been conducted under section 132, or documents or assets have been requisitioned under section 132A. The said provision would apply in the case of any person in respect of whom search has been carried out under section…

ACIT, New Delhi vs. M/S. Victory Structures Pvt. Ltd., New Delhi

In the result, the appeals of the assessees are allowed and that of the department are dismissed

ITA 6225/DEL/2014[2008-09]Status: DisposedITAT Delhi24 Mar 2017AY 2008-09

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 6208 & 6209/Del/2014 : Asstt. Years : 2009-10 & 2010-11 Victory Dwellings Pvt. Ltd., Vs Acit, 208, Gupta Tower, Azadpur Central Circle-09, Commercial Complex, Azadpur, New Delhi New Delhi-110033 (Appellant) (Respondent)

Section 68

…nitiating action u/s 153C of the IT Act, 1961. This interpretation of section 153C is supported by the decision of ITA Nos. 6208 to 6213 /Del/2014 Townsip & Accommodations Pvt. Ltd. Hon'ble Apex Court in the case of Manish Maheswari vs. ACIT & another (2007) 289 ITR 341 (SC) where the Lordships at page 348 held as under: "The condition precedent for invoking a block assessment is that a search has been conducted under section 132, or documents or assets have been requisitioned under section 132A. The said provision would apply in the case of any person in respect of whom search has been carried out under section…

Victory Township Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessees are allowed and that of the department are dismissed

ITA 6215/DEL/2014[2010-11]Status: DisposedITAT Delhi24 Mar 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 6208 & 6209/Del/2014 : Asstt. Years : 2009-10 & 2010-11 Victory Dwellings Pvt. Ltd., Vs Acit, 208, Gupta Tower, Azadpur Central Circle-09, Commercial Complex, Azadpur, New Delhi New Delhi-110033 (Appellant) (Respondent)

Section 68

…nitiating action u/s 153C of the IT Act, 1961. This interpretation of section 153C is supported by the decision of ITA Nos. 6208 to 6213 /Del/2014 Townsip & Accommodations Pvt. Ltd. Hon'ble Apex Court in the case of Manish Maheswari vs. ACIT & another (2007) 289 ITR 341 (SC) where the Lordships at page 348 held as under: "The condition precedent for invoking a block assessment is that a search has been conducted under section 132, or documents or assets have been requisitioned under section 132A. The said provision would apply in the case of any person in respect of whom search has been carried out under section…

Victory Dwellings Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessees are allowed and that of the department are dismissed

ITA 6208/DEL/2014[2009-10]Status: DisposedITAT Delhi24 Mar 2017AY 2009-10

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 6208 & 6209/Del/2014 : Asstt. Years : 2009-10 & 2010-11 Victory Dwellings Pvt. Ltd., Vs Acit, 208, Gupta Tower, Azadpur Central Circle-09, Commercial Complex, Azadpur, New Delhi New Delhi-110033 (Appellant) (Respondent)

Section 68

…nitiating action u/s 153C of the IT Act, 1961. This interpretation of section 153C is supported by the decision of ITA Nos. 6208 to 6213 /Del/2014 Townsip & Accommodations Pvt. Ltd. Hon'ble Apex Court in the case of Manish Maheswari vs. ACIT & another (2007) 289 ITR 341 (SC) where the Lordships at page 348 held as under: "The condition precedent for invoking a block assessment is that a search has been conducted under section 132, or documents or assets have been requisitioned under section 132A. The said provision would apply in the case of any person in respect of whom search has been carried out under section…

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)

…an inference of undisclosed income is a sine qua non for invocation of Section 153C of the Act. 51. Before considering the decisions cited at the Bar, it is necessary to refer to a decision of the Hon'ble Supreme Court in Manish Maheshwari v. Asst. CIT [2007] 289 ITR 341/158 Taxman 258. In that case, search was conducted on one of the directors of the assessee-company M/s. Indore Construction (Pvt.) Ltd. When the search was conducted in the premises of the director Sri. Manish Maheshwari and his wife several incriminating documents relating to the company were seized. While dealing with Section 158BD of the Act,…

ITO WD 5(2)(3), Mumbai vs. Mangalam Gems P. Ltd, Mumbai

ITA 1640/MUM/2013[2004-05]Status: DisposedITAT Mumbai27 Jan 2017AY 2004-05

Bench: Shri G.S.Pannu & Shri Sanjay Gargthe Income Tax Officer, Ward 5(2)(3), Aaykar Bhavan, M.K.Road, Mumbai 400 020 ...... Appellant Vs. M/S. Mangalam Gems Pvt. Ltd, 210, Panchratna, Opera House, Mumbai -400 004 Pan: Aabcm8877F .... Respondent C.O. No.91/Mum/13 ( Arising Out Of Ita No.1640/Mum/2013 Assessment Year 2004-05)

For Respondent: Ms. Bharti Singh
Section 132(1)Section 143(3)Section 153C

…of the Act stands nullified. Strong reliance is placed on the following decisions:- (i) Vijaybhai N. Chandrani vs. Assistant Commissioner of Income Tax, (2013) 333 ITR 436 (Guj) . (ii) Manish Maheshwari vs. Assistant Commissioner of Income Tax & Anr. (2007) 289 ITR 341(SC) (iii)DCIT vs. Unitd Spirits Ltd., (ITA Nos. 1375 to1378/Bang/2010) (Ays) 2002- 03 to 2005-06 dated 13/1/2012 (iv) P. Srinivas Naik vs. Assistant Commissioner of Income Tax (2009) 117 ITD 201(Bom) (v) Meghmani Organics Ltd., vs. Deputy Commissioner of Income Tax, (2010) 6 ITR 360, ITAT, Ahmedabad. vi. Sneh Enterprises vs. Commr. Of Customs (…

Commissioner of Income Tax vs. Noble Mercantile Pvt. Ltd

ITA/527/2015HC Delhi03 Jan 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 132Section 133ASection 139(1)Section 153C

…8 of 30 Act.” Therefore, the proceedings initiated under Section 153C of the Act “is bad in law and order was passed in violation of the provisions of Section 153C should be annulled." Ganpati relied on the decision in Manish Maheshwari v. ACIT [2007] 289 ITR 341(SC). Order of the CIT 11. By the impugned order dated 24th March, 2014 the CIT disposed of the petitions of Ganpati holding as under: (i) Not only the Balance Sheet and the P&L Account, but the other documents also reflected the transfer of shares. The corrected draft MOU for transferring Ganpati between Aseem Kumar Gupta and Raj Kumar…

Smt G Lakshmi Aruna, Bellary vs. Deputy Commissioner of Income Tax, Bangalore

In the result, all these seven appeals of the assessee are allowed

ITA 1451/BANG/2014[2005-06]Status: DisposedITAT Bangalore18 Oct 2016AY 2005-06

Bench: Shri S.K.Yadav & Shri A. K. Garodia

For Appellant: Shri Mayank Jain & Shri Madhur Jain AdvocatesFor Respondent: Ms. Neera Malhotra, CIT &
Section 144Section 153ASection 153A(1)Section 153C

…l, (2011) 337 ITR 217 (Delhi) and the Division Bench judgment of this Court in the case of C.I.T. Vs. Classic Enterprises reported in (2013) 358 ITR 465 (Allahabad). In the case of Manish Maheshwari Vs. Assistant Commissioner of Income Tax and another, (2007) 289 ITR 341 (SC) , their Lordships had the occasion to consider the provisions of Sections 158BC and 158BD and held that the conditions precedent for taking recourse to a block assessment in terms of Section 158BC and 158BD (i) were as under: "(i) Satisfaction must be recorded by the Assessing Officer that any undisclosed income belongs to any person, other…

Gali Janardhana Reddy, Bellary vs. Deputy Commissioner of Income Tax, Bangalore

In the result, all the seven appeals of the assessee are allowed

ITA 1444/BANG/2014[2005-06]Status: DisposedITAT Bangalore17 Oct 2016AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri A.K. Garodia

For Appellant: S/Shri Mayank Jain & Madhur Jain, AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR) &
Section 132Section 153CSection 158B

…l, (2011) 337 ITR 217 (Delhi) and the Division Bench judgment of this Court in the case of C.I.T. Vs. Classic Enterprises reported in (2013) 358 ITR 465 (Allahabad). In the case of Manish Maheshwari Vs. Assistant Commissioner of Income Tax and another, (2007) 289 ITR 341 (SC) , their Lordships had the occasion to consider the provisions of Sections 158BC and 158BD and held that the conditions precedent for taking recourse to a block assessment in terms of Section 158BC and 158BD (i) were as under: ITA Nos.1444 to 1450/Bang/2014 Page 16 of 19 "(i) Satisfaction must be recorded by the Assessing Officer that any u…

Hi Klass Moving Picture P.Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, all appeals of the assessee are allowed

ITA 929/MUM/2013[2005-06]Status: DisposedITAT Mumbai30 Sept 2016AY 2005-06

Bench: Shri R.C.Sharma, Am & Shri C.N.Prasad, Jm आमकय अऩीर सं./Ita No.926 To 931/Mum/2013 (नििाारण वषा / Assessment Year : 2002-03 To 2007-08) Hiklass Moving Picture Pvt. Vs. Acit, Cir-6(3), Mumbai Ltd., 607/3, Navjivan Society, Lamingaton Road, Mumbai Central, Mumbai-400008 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaach 1582 K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Bhupendra Shah याजस्व की ओर से /Revenue By : Shri Rahul Raman सुनवाई की तायीख / Date Of Hearing : 30/08/2016 घोषणा की तायीख/Date Of Pronouncement 30/09/2016 आदेश / O R D E R Per Bench: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 2002-03 To 2007-08, In The Matter Of Order Passed U/S.143(3) R.W.S.153C Of I.T.Act. 2. Common Grounds Have Been Raised In All The Years Under Consideration. 3. Rival Contentions Have Been Heard & Record Perused. Facts In Brief Are That There Was A Search U/S.132 In The Raisoni-Sancheti Group Of Cases. As A Part Of The Said Group, The Director Of Assessee-Company Shri Chaitanya Kochar Was Also Covered Under The Search Conducted. During The Course Of The Search Undertaken, It Was Found That The Assessee- Company Was A Paper Company Used By The Raisoni-Sancheti Group As A 2

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Rahul Raman
Section 132Section 143(2)Section 143(3)Section 144Section 147Section 148Section 153Section 153ASection 153C

…ection 153 C are concerned. 7) Learned AO and learned CIT Appeals erred in not considering the fact that assessment was made without fallowing the principals laid down by judgements various courts. Honable Supreme Court in Manish Maheshwari V Asstt.CIT (2007) 289 ITR 341 held that recording of satisfaction is must. Honable Delhi High Court (2010) 321 ITR 485 in CIT Vs. Anupam sweets also ,held that recording of satisfaction by the AO, having jurisdiction over :he searched person is mandatory. Hon.Delhi High Court in ITA 582/2008-CIT Vs. Radhey Shyam Bansal also held that the recording. of satisfaction by assessin…

Hi Klass Moving Picture P.Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, all appeals of the assessee are allowed

ITA 928/MUM/2013[2004-05]Status: DisposedITAT Mumbai30 Sept 2016AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri C.N.Prasad, Jm आमकय अऩीर सं./Ita No.926 To 931/Mum/2013 (नििाारण वषा / Assessment Year : 2002-03 To 2007-08) Hiklass Moving Picture Pvt. Vs. Acit, Cir-6(3), Mumbai Ltd., 607/3, Navjivan Society, Lamingaton Road, Mumbai Central, Mumbai-400008 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaach 1582 K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Bhupendra Shah याजस्व की ओर से /Revenue By : Shri Rahul Raman सुनवाई की तायीख / Date Of Hearing : 30/08/2016 घोषणा की तायीख/Date Of Pronouncement 30/09/2016 आदेश / O R D E R Per Bench: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 2002-03 To 2007-08, In The Matter Of Order Passed U/S.143(3) R.W.S.153C Of I.T.Act. 2. Common Grounds Have Been Raised In All The Years Under Consideration. 3. Rival Contentions Have Been Heard & Record Perused. Facts In Brief Are That There Was A Search U/S.132 In The Raisoni-Sancheti Group Of Cases. As A Part Of The Said Group, The Director Of Assessee-Company Shri Chaitanya Kochar Was Also Covered Under The Search Conducted. During The Course Of The Search Undertaken, It Was Found That The Assessee- Company Was A Paper Company Used By The Raisoni-Sancheti Group As A 2

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Rahul Raman
Section 132Section 143(2)Section 143(3)Section 144Section 147Section 148Section 153Section 153ASection 153C

…ection 153 C are concerned. 7) Learned AO and learned CIT Appeals erred in not considering the fact that assessment was made without fallowing the principals laid down by judgements various courts. Honable Supreme Court in Manish Maheshwari V Asstt.CIT (2007) 289 ITR 341 held that recording of satisfaction is must. Honable Delhi High Court (2010) 321 ITR 485 in CIT Vs. Anupam sweets also ,held that recording of satisfaction by the AO, having jurisdiction over :he searched person is mandatory. Hon.Delhi High Court in ITA 582/2008-CIT Vs. Radhey Shyam Bansal also held that the recording. of satisfaction by assessin…

Hi Klass Moving Picture P.Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, all appeals of the assessee are allowed

ITA 927/MUM/2013[2003-04]Status: DisposedITAT Mumbai30 Sept 2016AY 2003-04

Bench: Shri R.C.Sharma, Am & Shri C.N.Prasad, Jm आमकय अऩीर सं./Ita No.926 To 931/Mum/2013 (नििाारण वषा / Assessment Year : 2002-03 To 2007-08) Hiklass Moving Picture Pvt. Vs. Acit, Cir-6(3), Mumbai Ltd., 607/3, Navjivan Society, Lamingaton Road, Mumbai Central, Mumbai-400008 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaach 1582 K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Bhupendra Shah याजस्व की ओर से /Revenue By : Shri Rahul Raman सुनवाई की तायीख / Date Of Hearing : 30/08/2016 घोषणा की तायीख/Date Of Pronouncement 30/09/2016 आदेश / O R D E R Per Bench: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 2002-03 To 2007-08, In The Matter Of Order Passed U/S.143(3) R.W.S.153C Of I.T.Act. 2. Common Grounds Have Been Raised In All The Years Under Consideration. 3. Rival Contentions Have Been Heard & Record Perused. Facts In Brief Are That There Was A Search U/S.132 In The Raisoni-Sancheti Group Of Cases. As A Part Of The Said Group, The Director Of Assessee-Company Shri Chaitanya Kochar Was Also Covered Under The Search Conducted. During The Course Of The Search Undertaken, It Was Found That The Assessee- Company Was A Paper Company Used By The Raisoni-Sancheti Group As A 2

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Rahul Raman
Section 132Section 143(2)Section 143(3)Section 144Section 147Section 148Section 153Section 153ASection 153C

…ection 153 C are concerned. 7) Learned AO and learned CIT Appeals erred in not considering the fact that assessment was made without fallowing the principals laid down by judgements various courts. Honable Supreme Court in Manish Maheshwari V Asstt.CIT (2007) 289 ITR 341 held that recording of satisfaction is must. Honable Delhi High Court (2010) 321 ITR 485 in CIT Vs. Anupam sweets also ,held that recording of satisfaction by the AO, having jurisdiction over :he searched person is mandatory. Hon.Delhi High Court in ITA 582/2008-CIT Vs. Radhey Shyam Bansal also held that the recording. of satisfaction by assessin…

Hi Klass Moving Picture P.Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, all appeals of the assessee are allowed

ITA 926/MUM/2013[2002-03]Status: DisposedITAT Mumbai30 Sept 2016AY 2002-03

Bench: Shri R.C.Sharma, Am & Shri C.N.Prasad, Jm आमकय अऩीर सं./Ita No.926 To 931/Mum/2013 (नििाारण वषा / Assessment Year : 2002-03 To 2007-08) Hiklass Moving Picture Pvt. Vs. Acit, Cir-6(3), Mumbai Ltd., 607/3, Navjivan Society, Lamingaton Road, Mumbai Central, Mumbai-400008 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaach 1582 K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Bhupendra Shah याजस्व की ओर से /Revenue By : Shri Rahul Raman सुनवाई की तायीख / Date Of Hearing : 30/08/2016 घोषणा की तायीख/Date Of Pronouncement 30/09/2016 आदेश / O R D E R Per Bench: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 2002-03 To 2007-08, In The Matter Of Order Passed U/S.143(3) R.W.S.153C Of I.T.Act. 2. Common Grounds Have Been Raised In All The Years Under Consideration. 3. Rival Contentions Have Been Heard & Record Perused. Facts In Brief Are That There Was A Search U/S.132 In The Raisoni-Sancheti Group Of Cases. As A Part Of The Said Group, The Director Of Assessee-Company Shri Chaitanya Kochar Was Also Covered Under The Search Conducted. During The Course Of The Search Undertaken, It Was Found That The Assessee- Company Was A Paper Company Used By The Raisoni-Sancheti Group As A 2

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Rahul Raman
Section 132Section 143(2)Section 143(3)Section 144Section 147Section 148Section 153Section 153ASection 153C

…ection 153 C are concerned. 7) Learned AO and learned CIT Appeals erred in not considering the fact that assessment was made without fallowing the principals laid down by judgements various courts. Honable Supreme Court in Manish Maheshwari V Asstt.CIT (2007) 289 ITR 341 held that recording of satisfaction is must. Honable Delhi High Court (2010) 321 ITR 485 in CIT Vs. Anupam sweets also ,held that recording of satisfaction by the AO, having jurisdiction over :he searched person is mandatory. Hon.Delhi High Court in ITA 582/2008-CIT Vs. Radhey Shyam Bansal also held that the recording. of satisfaction by assessin…

M/S Indian Farmers Fertiliser Cooperative Ltd., New Delhi vs. Pr CIT, New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 2487/DEL/2016[2010-11]Status: DisposedITAT Delhi19 Sept 2016AY 2010-11

Bench: Shri H.S. Sidhu & Shri J.S. Reddy

For Appellant: Sh. Vijay Ranjan, Adv. Sh. Vartik RFor Respondent: Sh. A.K. Saroha, CIT(DR)
Section 263Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J.S. REDDY, ACCOUNTANT MEMBER I.T.A. No. 2487/Del/2016 A.Y. : 2010-11 M/s Indian Farmers Fertilizers VS. PR. CIT, DELHI-11 ROOM NO. 2402, 24TH FLOOR, Cooperative Ltd., IFFCO Sadan, C-1, District Centre, E-2, CIVIC CENTRE, Saket Place, NEW DELHI New Delhi – 110 017 (PAN: AAAAI0050M (APPELLANT) (RESPONDENT) Assessee by : Sh. Vijay Ranjan, Adv. Sh. Vartik R. Choksi, CA & Ms. IRA R. Kapoor, CA, Sh. Atul Chabbra, CA Department by : Sh. A.K. Saroha, CIT(DR) Date of Hearing : 31-08-2016 Date of Order : 19…

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

…- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON’BLE MRS. JUSTICE B.V. NAGARATHNA I.T.A. Nos.403/2009, C/W 402/2009, 410-412/2014, 394/2014 & 271/2015, 399/2014, 400/2014 & 351/2015, 402/2014 & 352/2015 IN I.T.A.No.403/2009 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, C.R.BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(4), C.R.BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI: K.V. ARAVIND, ADVOCATE)…

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

…- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON’BLE MRS. JUSTICE B.V. NAGARATHNA I.T.A. Nos.403/2009, C/W 402/2009, 410-412/2014, 394/2014 & 271/2015, 399/2014, 400/2014 & 351/2015, 402/2014 & 352/2015 IN I.T.A.No.403/2009 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, C.R.BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(4), C.R.BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI: K.V. ARAVIND, ADVOCATE)…

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

…- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON’BLE MRS. JUSTICE B.V. NAGARATHNA I.T.A. Nos.403/2009, C/W 402/2009, 410-412/2014, 394/2014 & 271/2015, 399/2014, 400/2014 & 351/2015, 402/2014 & 352/2015 IN I.T.A.No.403/2009 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, C.R.BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(4), C.R.BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI: K.V. ARAVIND, ADVOCATE)…

Haryana Paneer Bhandar vs. Commissioner of Income-Tax

The appeal is allowed with no order as to costs

ITA/537/2015HC Delhi05 Nov 2015
Section 132Section 147Section 148Section 158Section 158BSection 69D

…(Del) the Court noted that the Revenue "is unable to produce the satisfaction recorded by the Assessing Officer in terms of Section 158 BD of the Act" and held that the in view of the decision of the Supreme Court in Manish Maheshwari v. Asst. CIT (2007) 289 ITR 341 (SC), the block assessment proceedings were unsustainable in law. 16. Recently, in Commissioner of Income Tax v. Manju Finance Corporation (2015) 231 Taxman 44 (Del) the Court reiterated as under: "The requirement of Section 158 BD is that the Assessing Officer of the person searched or against whom an order under Section 132 A has bee…

DCIT, New Delhi vs. M/S. Anshika Consultants Pvt. Ltd., New Delhi

ITA 3729/DEL/2010[2000-01]Status: DisposedITAT Delhi24 Sept 2015AY 2000-01

Bench: Shri S.V. Mehrotra : & Shri I.C. Sudhir :Asstt. Yrs: 2000-01 Dcit, Central Circle-18, Vs. M/S Anshika Consultants Pvt. Ltd., 110, 1St Floor, Bhanot Corner, New Delhi. Pamposh Enclave, G.K.-I, Pan: Sssvs 2083 J C.O. No. 314/Del/2010 ( In Ita No. 3729/Del/2010 ) Asstt. Yrs: 2000-01 M/S Anshika Consultants Pvt. Ltd., Vs Dcit, Central Circle-18, Pamposh Enclave, G.K.-I, New Delhi. New Delhi. ( Appellant ) (Respondent) Department By : Shri Ravi Jain Cit Dr Assessee By : Shri Suresh Anantharaman Adv.

For Appellant: Shri Suresh Anantharaman AdvFor Respondent: Shri Ravi Jain CIT DR
Section 132(1)Section 143(1)Section 143(3)Section 153ASection 153C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI I.C. SUDHIR : JUDICIAL MEMBER Asstt. Yrs: 2000-01 DCIT, Central Circle-18, Vs. M/s Anshika consultants Pvt. Ltd., 110, 1st Floor, Bhanot Corner, New Delhi. Pamposh Enclave, G.K.-I, PAN: SSSVS 2083 J C.O. No. 314/Del/2010 ( In ITA no. 3729/Del/2010 ) Asstt. Yrs: 2000-01 M/s Anshika consultants Pvt. Ltd., Vs DCIT, Central Circle-18, Pamposh Enclave, G.K.-I, New Delhi. New Delhi. ( Appellant ) (Respondent) Department by : Shri Ravi Jain CIT DR Assessee by : Shri Suresh Anantharaman Adv. Date of h…

Commissioner of Income Tax vs. Sudhir Dhingra

The appeals are partly allowed in the

ITA/287/2009HC Delhi30 Jan 2015
Section 132Section 143(2)Section 158BSection 260A

…cutta Knitwears was the subject matter of a recently decided case, i.e., Commissioner of Income Tax v. V.K. Narang HUF, ITA 1064/2009 (decided on 08.01.2015) where it was observed that: “4. Having regard to the decision in CIT v. Manish Maheshwari (2007) 289 ITR 341 (SC) this Court is of the opinion that the satisfaction note in the present case meets with the requirements of law. So far as the question of delay is concerned, the Court is of the opinion that in the facts and circumstances of the present case, it cannot be held that there was any delay in recording the satisfaction note. The assessment…