MDLR Resorts Private Limited v. CIT

40 Taxmann.com 365High Court2013#7909 most cited

What is MDLR Resorts Private Limited v. CIT authority for?

A search is held to be valid when conducted under similar facts and circumstances, as decided by the Delhi High Court.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2025.

Also referred to as

MDLR Resorts Pvt. Ltd. v. CIT · section 132 · search and seizure · validity of search · Delhi High Court · 40 taxmann.com 365 · warrant of authorisation · panchnama · section 153A · search assessment

Sections most often in play

Section 132Section 143(3)Section 153ASection 112(1)Section 158BCSection 292BSection 68Section 153A(1)(b)

Issues it is cited on

section 133(a)warrant of authorisationsection 158bcsection 292bbpanchnamashare capital and share premiumsection 132(1)section 292bsection 158bsection 158search assessmentsection 292

Judgments citing MDLR Resorts Private Limited v. CIT

ACIT, Central Circle- 15, New Delhi vs. Focus Buildwell Pvt. Ltd., New Delhi

The appeals of the Revenue are dismissed

ITA 2273/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Jul 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri V.K. Agarwal, AR &For Respondent: Ms Monika Singh, CIT-DR
Section 132Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos.2271, 2272 & 2273/Del/2018 AYs 2009-10, 2011-12 & 2010-11 ACIT, Vs. Focus Buildwell Pvt. Ltd., Central Circle-15, 201-H, Gautam Nagar, New Delhi. New Delhi – 110 049. PAN: AABCF2227J CO Nos.67, 68 & 69/Del/2022 (in ITA Nos.2271, 2272 & 2273/Del/2018) AYs 2009-10, 2011-12 & 2010-11 Focus Buildwell Pvt. Ltd., Vs. ACIT, 201-H, Gautam Nagar, Central Circle-15, New Delhi – 110 049. New Delhi. PAN: AABCF2227J (Appellant/Cross Objector) (Respondent) Assessee b…

ACIT, Central Circle- 15, New Delhi vs. Focus Buildwell Pvt. Ltd., New Delhi

The appeals of the Revenue are dismissed

ITA 2272/DEL/2018[2011-12]Status: DisposedITAT Delhi31 Jul 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri V.K. Agarwal, AR &For Respondent: Ms Monika Singh, CIT-DR
Section 132Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos.2271, 2272 & 2273/Del/2018 AYs 2009-10, 2011-12 & 2010-11 ACIT, Vs. Focus Buildwell Pvt. Ltd., Central Circle-15, 201-H, Gautam Nagar, New Delhi. New Delhi – 110 049. PAN: AABCF2227J CO Nos.67, 68 & 69/Del/2022 (in ITA Nos.2271, 2272 & 2273/Del/2018) AYs 2009-10, 2011-12 & 2010-11 Focus Buildwell Pvt. Ltd., Vs. ACIT, 201-H, Gautam Nagar, Central Circle-15, New Delhi – 110 049. New Delhi. PAN: AABCF2227J (Appellant/Cross Objector) (Respondent) Assessee b…

ACIT, Central Circle- 15, New Delhi vs. Focus Buildwell Pvt. Ltd., New Delhi

The appeals of the Revenue are dismissed

ITA 2271/DEL/2018[2009-10]Status: DisposedITAT Delhi31 Jul 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri V.K. Agarwal, AR &For Respondent: Ms Monika Singh, CIT-DR
Section 132Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos.2271, 2272 & 2273/Del/2018 AYs 2009-10, 2011-12 & 2010-11 ACIT, Vs. Focus Buildwell Pvt. Ltd., Central Circle-15, 201-H, Gautam Nagar, New Delhi. New Delhi – 110 049. PAN: AABCF2227J CO Nos.67, 68 & 69/Del/2022 (in ITA Nos.2271, 2272 & 2273/Del/2018) AYs 2009-10, 2011-12 & 2010-11 Focus Buildwell Pvt. Ltd., Vs. ACIT, 201-H, Gautam Nagar, Central Circle-15, New Delhi – 110 049. New Delhi. PAN: AABCF2227J (Appellant/Cross Objector) (Respondent) Assessee b…

DCIT Central Circle 7 1, Mumbai vs. Balaji Universal Tradelink Private Limited, Mumbai

In the result, the appeal of the revenue is allowed for statistical purposes

ITA 5044/MUM/2024[2008-09]Status: DisposedITAT Mumbai21 May 2025AY 2008-09

Bench: Shri Sandeep Gosain & Smt. Renu Jauhri

For Respondent: Shri Shrawan Kumar Jha
Section 132(1)Section 153ASection 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 5044/MUM/2024 (निर्धारण वर्ष / Assessment Year :2008-09) DCIT, Central Circle 7, (1), v/s. Mumbai 653, 6th Floor, Aayakar Bhavan, M.K. Road, Maharashtra-400020 Balaji Universal Tradelink बनाम | Pvt. Ltd. Shop No. 3, Rahana Manzil, L. J. Road Near Paradise Cinema, Mahim, Maharashtra-400016 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCL0236H Appellant/अपीलार्थी .. Respondent/प्रतिवादी निर्धारिती की ओर से /Assessee by: राजस्व की ओर से /Revenue by: Shri Shr…

Srs Superb Marktrade P.Ltd, Faridabad vs. DCIT, Central Circle-II, Faridabad

Appeal is allowed in above terms

ITA 3634/DEL/2018[2008-09]Status: DisposedITAT Delhi26 Nov 2024AY 2008-09

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 3634/Del/2018 : Asstt. Year : 2008-09 M/S Srs Superb Marktrade Pvt. Ltd., Vs Dcit, [Merged With Ms/ Btl Industries Ltd. Central Circle-Ii, (Later Merged With Btl Investment & Faridabad Securities Ltd, Which Is Now Known As M/S Btl Holdings Company Ltd.)], C/O Rra Taxindia, D-28, Sourth Extension, Part-1, New Delhi-110049 (Appellant) (Respondent) Pan No. Aaccb9666L Assessee By : Sh. Somil Aggarwal, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Mr. Javed Akhtar, Cit-Dr Date Of Hearing: 20.11.2024 Date Of Pronouncement: 26.11.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2008-09, Arises Against The Order Of Cit(A)-2, Gurgaon Dated 27.02.2018 In Appeal No. 73/Cit(A)-3/Ggn/Knl/2015-16 In Proceedings U/S 153A(1)(B) R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Somil Aggarwal, Adv. &For Respondent: Mr. Javed Akhtar, CIT-DR
Section 132Section 153ASection 153A(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 3634/Del/2018 : Asstt. Year : 2008-09 M/s SRS Superb Marktrade Pvt. Ltd., Vs DCIT, [merged with Ms/ BTL Industries Ltd. Central Circle-II, (later merged with BTL Investment and Faridabad Securities Ltd, which is now known as M/s BTL Holdings Company Ltd.)], C/o RRA Taxindia, D-28, Sourth Extension, Part-1, New Delhi-110049 (APPELLANT) (RESPONDENT) PAN No. AACCB9666L Assessee by : Sh. Somil Aggarwal, Adv. & Sh. Deepesh Garg, Adv. Revenue by : Mr. Javed Ak…

Smt. Shivani Sachdeva, Ludhiana vs. ACIT-CC-1, Ludhiana

In the result, the addition so sustained by the ld

ITA 99/CHANDI/2021[2013-14]Status: DisposedITAT Chandigarh24 Nov 2022AY 2013-14

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavsmt. Shivani Sachdeva बनाम The Asst Cit C/O M/S Roopam Silk International Central Circle-1, Dr. Gujjar Mal Road, Ludhiana Ludhiana-141001

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manveet Sehgal, Sr. DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Smt. Shivani Sachdeva बनाम The Asst CIT C/o M/s Roopam Silk International Central Circle-1, Dr. Gujjar Mal Road, Ludhiana Ludhiana-141001 "थायी लेखा सं./PAN NO: ABUPT4970D Smt. Shivani Sachdeva बनाम The Asst CIT C/o M/s Roopam Silk International Central Circle-1, Dr. Gujjar Mal Road, Ludhiana Ludhiana-141001 "थायी लेखा सं./PAN NO: ABUPT4970D Smt. Sarita Sachdeva बनाम The ACIT-CC-1 B-XX 3190, Gurdev Nagar SCO-1-6, 3rd Floor, Opp Ludhiana-141001-Punjab BVM S…

Smt. Sarita Sachdeva, Ludhiana vs. ACIT-CC-1, Ludhiana

In the result, the addition so sustained by the ld

ITA 101/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh24 Nov 2022AY 2018-19

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavsmt. Shivani Sachdeva बनाम The Asst Cit C/O M/S Roopam Silk International Central Circle-1, Dr. Gujjar Mal Road, Ludhiana Ludhiana-141001

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manveet Sehgal, Sr. DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Smt. Shivani Sachdeva बनाम The Asst CIT C/o M/s Roopam Silk International Central Circle-1, Dr. Gujjar Mal Road, Ludhiana Ludhiana-141001 "थायी लेखा सं./PAN NO: ABUPT4970D Smt. Shivani Sachdeva बनाम The Asst CIT C/o M/s Roopam Silk International Central Circle-1, Dr. Gujjar Mal Road, Ludhiana Ludhiana-141001 "थायी लेखा सं./PAN NO: ABUPT4970D Smt. Sarita Sachdeva बनाम The ACIT-CC-1 B-XX 3190, Gurdev Nagar SCO-1-6, 3rd Floor, Opp Ludhiana-141001-Punjab BVM S…

Smt. Shivani Sachdeva, Ludhiana vs. ACIT-CC-1, Ludhiana

In the result, the addition so sustained by the ld

ITA 100/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh24 Nov 2022AY 2018-19

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavsmt. Shivani Sachdeva बनाम The Asst Cit C/O M/S Roopam Silk International Central Circle-1, Dr. Gujjar Mal Road, Ludhiana Ludhiana-141001

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manveet Sehgal, Sr. DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Smt. Shivani Sachdeva बनाम The Asst CIT C/o M/s Roopam Silk International Central Circle-1, Dr. Gujjar Mal Road, Ludhiana Ludhiana-141001 "थायी लेखा सं./PAN NO: ABUPT4970D Smt. Shivani Sachdeva बनाम The Asst CIT C/o M/s Roopam Silk International Central Circle-1, Dr. Gujjar Mal Road, Ludhiana Ludhiana-141001 "थायी लेखा सं./PAN NO: ABUPT4970D Smt. Sarita Sachdeva बनाम The ACIT-CC-1 B-XX 3190, Gurdev Nagar SCO-1-6, 3rd Floor, Opp Ludhiana-141001-Punjab BVM S…

M/S.Balaji Bullion & Commodities (India) Private Limited, Mumbai vs. DCIT Central Circle-40, Mumbai

In the result, both the appeals are allowed

ITA 1291/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Apr 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Amarjit Singh, Jm Balaji Bullion & Commodities The Dy. Commissioner Of (India) Private Limited Income–Tax, 118/120, 3Rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002 (Appellant) (Respondent) Pan No. Aadcbo236F Balaji Universal Tradelinks P. The Dy. Commissioner Of Ltd. Income–Tax, 118/120, 3Rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002

For Appellant: Shri N.M. Porwal, AdvFor Respondent: Shri Dr. Mahesh Akhade, CIT DR
Section 10ASection 153ASection 153BSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI AMARJIT SINGH, JM Balaji Bullion & Commodities The Dy. Commissioner of (India) Private Limited Income–tax, 118/120, 3rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002 (Appellant) (Respondent) PAN No. AADCBO236F Balaji Universal Tradelinks P. The Dy. Commissioner of Ltd. Income–tax, 118/120, 3rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002 (Appellant) (Respondent) PAN No. AABCL0236H Assessee by : Shri N.M. Porwal, Adv Revenue by : Shri Dr. Mahesh Ak…

Unique Star Developers, Mumbai vs. DCIT CC 47, Mumbai

In the result, the appeal of the assessee is allowed

ITA 1077/MUM/2014[2008-09]Status: DisposedITAT Mumbai11 May 2017AY 2008-09

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Sashi Tulsiyan
Section 153ASection 80I

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “एफ”, म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “F” MUMBAI BEFORE SHRI D.T.GARASIA, JM AND SHRI RAJESH KUMAR, AM I.T.A. No.1077/Mum/2014 (निर्धारण वर्ा / Assessment Year : 2008-09) M/s Unique Star Developers, Dy. Commissioner of Income 201, Shraddha Residncy, Tax-Central Circle-7, बनाम/ Chandavarkar road, Mumbai. Vs. Borivali (W), Mumbai-400092 स्थायी ऱेखा सं./ PAN : AACFU0114F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) : अपीऱाथी की ओर से / Appellant by : Shri Sashi Tulsiyan प्रत्यथी की ओर से/ Assessee by : Mrs.Padmaja सुनवाई की तारीख /Date of Hearing : 15.2.2017 घोष…

Asst CIT Cir 2, Thane vs. Salasar Developers, Thane

The appeals of the Revenue are dismissed

ITA 4513/MUM/2014[2006-07]Status: DisposedITAT Mumbai04 Apr 2017AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.4511 to 4513/Mum/2014 Assessment Years: 2004-05 to 2006-07 ACIT, M/s Salasar Developers, Circle-2, Ground Floor, Vrindavan, बनाम/ Thane Salasar Brijbhoomi, Temba Vs. Hospital Road, Bhayandar(W), Dist:-Thane-401101 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAKFS6465R "नधा"रती क" ओर से / Assessee by Shri Virag H. Shah Shri H.N. Singh CIT-DR…

Asst CIT Cir 2, Thane vs. Salasar Developers, Thane

The appeals of the Revenue are dismissed

ITA 4512/MUM/2014[2005-06]Status: DisposedITAT Mumbai04 Apr 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.4511 to 4513/Mum/2014 Assessment Years: 2004-05 to 2006-07 ACIT, M/s Salasar Developers, Circle-2, Ground Floor, Vrindavan, बनाम/ Thane Salasar Brijbhoomi, Temba Vs. Hospital Road, Bhayandar(W), Dist:-Thane-401101 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAKFS6465R "नधा"रती क" ओर से / Assessee by Shri Virag H. Shah Shri H.N. Singh CIT-DR…

Asst CIT Cir 2, Thane vs. Salasar Developers, Thane

The appeals of the Revenue are dismissed

ITA 4511/MUM/2014[2004-05]Status: DisposedITAT Mumbai04 Apr 2017AY 2004-05

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.4511 to 4513/Mum/2014 Assessment Years: 2004-05 to 2006-07 ACIT, M/s Salasar Developers, Circle-2, Ground Floor, Vrindavan, बनाम/ Thane Salasar Brijbhoomi, Temba Vs. Hospital Road, Bhayandar(W), Dist:-Thane-401101 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAKFS6465R "नधा"रती क" ओर से / Assessee by Shri Virag H. Shah Shri H.N. Singh CIT-DR…

Balaji Universal Tradelink P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

The appeals of the assessee are allowed and that of the Revenue are dismissed

ITA 2183/MUM/2013[2004-05]Status: DisposedITAT Mumbai31 Oct 2016AY 2004-05

Bench: Shri Joginder Singh & Shri Sanjay Arora

Section 132(3)Section 133ASection 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, बी, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी संजय अरोड़ा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Sanjay Arora, Accountant Member ITA NO.2183/Mum/ 2013 Assessment Years:2004-05 M/s Balalji Universal vs DCIT, Tradelink Pvt. Ltd., Central Circle-40, C-71/75, 7th Floor, Room No.653, 6th Floor, Mittal Tower, Aayakar Bhavan Nariman Point, M.K.Road, Mumbai-400021 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AABCL0236H ITA NOs.2184 to 2186/Mum/2013 Assessment Years:2005-0…

MDLR Resorts Private Limited v. CIT (40 Taxmann.com 365) — Cited in 14 Judgments | BharatTax