Meghmani Organics Ltd. v. DCIT

129 TTJ 255Income Tax Appellate Tribunal2010#8056 most cited

What is Meghmani Organics Ltd. v. DCIT authority for?

A completed assessment under Section 143(3) cannot be disturbed under Section 153A if there were no pending assessments at the time of the search. Similarly, if there was no regular assessment under Section 143(3) prior to the search, an assessment notice under Section 153A cannot equate an intimation under Section 143(1) to a regular assessment.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2023.

Also referred to as

Meghmani Organics Ltd. v. DCIT · Section 153A · Section 143(3) · completed assessment · pending assessment · search operation · intimation u/s 143(1)

Also reported as

36 DTR 187

Issues it is cited on

explanation to section 37principal officersection 192section 40(a)(i)rejection of books of accountfees for technical servicessection 30section 127section 200assessee in defaultsection 145(3)section 201

Judgments citing Meghmani Organics Ltd. v. DCIT

ACIT, Central Circle-2, Udaipur vs. M/S Mewar Hospital Pvt. Ltd., Udaipur

In the result the appeal of the assessee in ITA No

ITA 169/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19
Section 143(3)Section 145Section 153A

…following decisions. " PCIT vs. Abhisar Buildwell P. Ltd. (2023) 332 CTR (SC) 385 " LMJ International vs. DCIT 119TTJ 214 (Kol) " Suncity Alloys P. Ltd. vs. CIT 124 TTJ (Jd) 674 " CIT vs. Kabul Chawla (2015) 281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal (2017) 299 CTR (Bom) 62 " CIT vs. SKS Ispat Power Ltd. (2017) 398 ITR 584 (Bom) "…

ACIT, Central Circle-2, Udaipur vs. M/S Mewar Hospital Pvt. Ltd., Udaipur

In the result the appeal of the assessee in ITA No

ITA 168/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18
Section 143(3)Section 145Section 153A

…following decisions. " PCIT vs. Abhisar Buildwell P. Ltd. (2023) 332 CTR (SC) 385 " LMJ International vs. DCIT 119TTJ 214 (Kol) " Suncity Alloys P. Ltd. vs. CIT 124 TTJ (Jd) 674 " CIT vs. Kabul Chawla (2015) 281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal (2017) 299 CTR (Bom) 62 " CIT vs. SKS Ispat Power Ltd. (2017) 398 ITR 584 (Bom) "…

ACIT, Central Circle-2, Udaipur vs. M/S Mewar Hospital Pvt. Ltd., Udaipur

In the result the appeal of the assessee in ITA No

ITA 167/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17
Section 143(3)Section 145Section 153A

…following decisions. " PCIT vs. Abhisar Buildwell P. Ltd. (2023) 332 CTR (SC) 385 " LMJ International vs. DCIT 119TTJ 214 (Kol) " Suncity Alloys P. Ltd. vs. CIT 124 TTJ (Jd) 674 " CIT vs. Kabul Chawla (2015) 281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal (2017) 299 CTR (Bom) 62 " CIT vs. SKS Ispat Power Ltd. (2017) 398 ITR 584 (Bom) "…

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 144/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19
Section 143(3)Section 145Section 153A

…following decisions. " PCIT vs. Abhisar Buildwell P. Ltd. (2023) 332 CTR (SC) 385 " LMJ International vs. DCIT 119TTJ 214 (Kol) " Suncity Alloys P. Ltd. vs. CIT 124 TTJ (Jd) 674 " CIT vs. Kabul Chawla (2015) 281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal (2017) 299 CTR (Bom) 62 " CIT vs. SKS Ispat Power Ltd. (2017) 398 ITR 584 (Bom) "…

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 143/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18
Section 143(3)Section 145Section 153A

…following decisions. " PCIT vs. Abhisar Buildwell P. Ltd. (2023) 332 CTR (SC) 385 " LMJ International vs. DCIT 119TTJ 214 (Kol) " Suncity Alloys P. Ltd. vs. CIT 124 TTJ (Jd) 674 " CIT vs. Kabul Chawla (2015) 281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal (2017) 299 CTR (Bom) 62 " CIT vs. SKS Ispat Power Ltd. (2017) 398 ITR 584 (Bom) "…

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 142/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17
Section 143(3)Section 145Section 153A

…following decisions. " PCIT vs. Abhisar Buildwell P. Ltd. (2023) 332 CTR (SC) 385 " LMJ International vs. DCIT 119TTJ 214 (Kol) " Suncity Alloys P. Ltd. vs. CIT 124 TTJ (Jd) 674 " CIT vs. Kabul Chawla (2015) 281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal (2017) 299 CTR (Bom) 62 " CIT vs. SKS Ispat Power Ltd. (2017) 398 ITR 584 (Bom) "…

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 141/JODH/2022[2015-16]Status: DisposedITAT Jodhpur12 Oct 2023AY 2015-16
Section 143(3)Section 145Section 153A

…following decisions. " PCIT vs. Abhisar Buildwell P. Ltd. (2023) 332 CTR (SC) 385 " LMJ International vs. DCIT 119TTJ 214 (Kol) " Suncity Alloys P. Ltd. vs. CIT 124 TTJ (Jd) 674 " CIT vs. Kabul Chawla (2015) 281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal (2017) 299 CTR (Bom) 62 " CIT vs. SKS Ispat Power Ltd. (2017) 398 ITR 584 (Bom) "…

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 140/JODH/2022[2014-15]Status: DisposedITAT Jodhpur12 Oct 2023AY 2014-15
Section 143(3)Section 145Section 153A

…following decisions. " PCIT vs. Abhisar Buildwell P. Ltd. (2023) 332 CTR (SC) 385 " LMJ International vs. DCIT 119TTJ 214 (Kol) " Suncity Alloys P. Ltd. vs. CIT 124 TTJ (Jd) 674 " CIT vs. Kabul Chawla (2015) 281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal (2017) 299 CTR (Bom) 62 " CIT vs. SKS Ispat Power Ltd. (2017) 398 ITR 584 (Bom) "…

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 139/JODH/2022[2012-13]Status: DisposedITAT Jodhpur12 Oct 2023AY 2012-13
Section 143(3)Section 145Section 153A

…following decisions. " PCIT vs. Abhisar Buildwell P. Ltd. (2023) 332 CTR (SC) 385 " LMJ International vs. DCIT 119TTJ 214 (Kol) " Suncity Alloys P. Ltd. vs. CIT 124 TTJ (Jd) 674 " CIT vs. Kabul Chawla (2015) 281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal (2017) 299 CTR (Bom) 62 " CIT vs. SKS Ispat Power Ltd. (2017) 398 ITR 584 (Bom) "…

M/S.Geetanjali Space Private Limited, Mumbai vs. Dy. CIT CC-1(1), Mumbai

In the result, the appeal of the assessee is allowed and that of the Revenue is dismissed

ITA 782/MUM/2019[2010-11]Status: DisposedITAT Mumbai31 May 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2010-11

For Appellant: Shri Dilip Lakhani, A.RFor Respondent: Shri Rahul Raman, D.R
Section 143(3)Section 153ASection 68

…issues decided in the assessment cannot be reconsidered and re-adjudicated, unless there is some fresh material found during the course of search in relation to such points. 20.19 The Hon'ble Ahmedabad Tribunal in the case of Meghmani Organics Ltd. vs. DCIT (129 TTJ 255)[2010], has held that where there are no pending assessments as on the date of the search then the completed assessment shall rule the field and the income assessed there under cannot be disturbed. 20.20 The Visakhapatnam Bench of the Tribunal, in the case of KGR Exports vs. JCIT (ITA No. 494/V/2007), has held as under :- "Since section 153A ov…

Krishna Ghosh, Dakshin Dinajpur vs. ACIT, CC-Xx, Kolkata

In the result, appeal of the assessee is allowed

ITA 1410/KOL/2014[2001-2002]Status: DisposedITAT Kolkata15 Feb 2017AY 2001-2002

Bench: : Shri Waseem Ahmed & Shri S.S. Viswanethra Ravi

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153A

…assessment as framed u/s. 153A/144 of the Act and relied on the decisions of Co-ordinate Benches of ITAT Kolkata in the case of LMJ International Vs. DCIT reported in 119 TTJ 214 (Kol), ITAT Ahmadabad in the case of Meghmani Organics Ltd Vs. DCIT reported in 129 TTJ 255 and ITAT Delhi in the case of Anil Kumar Bhatia Vs. Krishna Ghosh 2 ACIT reported in 1 ITR (Trib) 484. The CIT-A dismissed the appeal of by observing that there was no regular assessment u/s. 143(3) of the Act prior to the search operation and it is paradoxical to equate the intimation as issued u/sec 143(1) of the Act to that of regular assessm…

ACIT, New Delhi vs. Sh. Punit Beriwala, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 964/DEL/2012[2006-07]Status: DisposedITAT Delhi24 Aug 2016AY 2006-07

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Sh. C.S. Aggarwal, Sr. Advocate &For Respondent: Sh. N.C. Swain, CIT/DR
Section 132Section 153Section 69B

…citly invoking the provisions of section 153C in the case of the appellant. For this proposition reliance is placed on the decisions in Vijay Bhai N.Chandrani vs. ACIT 38 DTR 225; Saif Ali Khan in ITA No. 1091/ Mum /2009 ITAT Mumbai and Meghmani Organics Ltd. 36 DTR 187 which hold that it is a condition precedent for issuing notice u/s 153C that the document in question should "belong to the assessee". The relevant portion in finding in case of Vijay Bhai N.Chandrani vs. ACIT 38 DTR 225 (Gui. High Court) are as under:- “11. The controversy in issue pertains to the interpretation of the provisions of s. 153C of th…

Govind Agarwal. HUF, Mumbai vs. ACIT Cen Cir 32, Mumbai

In the result, the appeals of the assessee’s are allowed in part, in terms indicated hereinabove, whereas the Revenue’s appeals are dismissed

ITA 826/MUM/2011[2004-05]Status: DisposedITAT Mumbai30 Jun 2016AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Sanjay Garg, Jm आयकर अपील सं./Ita No.4531,4566,876,877,878/Mum/2011 ("नधा"रण वष" / Assessment Years :2006-07, 2007-08, 2002-03, 2003-04 & 2005-06) Acit, Cc-32, Mumbai Vs. Manidevi Agarwal, 720, A- 1, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aakpa 4962 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.4528/Mum/2011 ("नधा"रण वष" / Assessment Years : 2007-08) Acit, Cc-32, Mumbai Vs. Shri Govind Agarwal, 701, A-1, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adopa 4038 K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.873,874/Mum/2011 ("नधा"रण वष" / Assessment Years : 2003-04 & 2004-05) Acit, Cc-32, Mumbai Vs. Shri Govind Agarwal(Huf), 720/A-5, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aiepa 3109 A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) 876,828,4566,4547,218/11 &957/13&Co203.13

Section 143(3)Section 14ASection 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘जी’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANJAY GARG, JM आयकर अपील सं./ITA No.4531,4566,876,877,878/Mum/2011 ("नधा"रण वष" / Assessment Years :2006-07, 2007-08, 2002-03, 2003-04 & 2005-06) ACIT, CC-32, Mumbai Vs. Manidevi Agarwal, 720, A- 1, Lok Bharti CHS Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAKPA 4962 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./ITA No.4528/Mum/2011 ("नधा"रण वष" / Assessment Years : 2007-08) ACIT, CC-32, Mumbai Vs. Shr…

DCIT, Bangalore vs. M/S. Bheemaneni Builders (I) Pvt. Ltd., Bangalore

In the result, both appeals of the Revenue as well as cross objections of the assessee are allowed, for statistical purpose

ITA 1362/BANG/2010[2005-06]Status: DisposedITAT Bangalore11 Dec 2015AY 2005-06

Bench: Shri. Abraham P. George & Shri. Vijaypal Raoi.T.A Nos.1362 & 1363/Bang/2010 (Assessment Year : 2005-06 & 2006-07) Deputy Commissioner Of Income Tax, Central Circle -2(2), Bangalore .. Appellant V. M/S. Bheemaneni Builders (I) P. Ltd, [Now Known As M/S. Bbipl Infrastructure (P) Ltd, No.2/2, 3Rd Block, Rajajinagar, Dr. Rajkumar Road, Bangalore – 560 010 .. Respondent Pan : Aaccb1418N Cross Objection Nos.5 & 6/Bang/2011 (In I.T.A Nos.1362 & 1363/Bang/2010) (Assessment Year : 2005-06 & 2006-07) Assessee By : Shri. A. Shankar, Advocate Revenue By : Shri. M. Vijay Kumar, Asst. Cit Heard On : 26.11.2015 Pronounced On : 11.12.2015 O R D E R Per Abraham P. George:

For Appellant: Shri. A. Shankar, AdvocateFor Respondent: Shri. M. Vijay Kumar, Asst. CIT
Section 153C

…ITA.1362 &1363/Bang/2010 Page - 1 CO.5 &6/Bang/2011 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'B', BANGALORE BEFORE SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI. VIJAYPAL RAO, JUDICIAL MEMBER I.T.A Nos.1362 & 1363/Bang/2010 (Assessment Year : 2005-06 & 2006-07) Deputy Commissioner of Income tax, Central Circle -2(2), Bangalore .. Appellant v. M/s. Bheemaneni Builders (I) P. Ltd, [Now known as M/s. BBIPL Infrastructure (P) Ltd, No.2/2, 3rd Block, Rajajinagar, Dr. Rajkumar Road, Bangalore – 560 010 .. Respondent PAN : AACCB1418N Cross Objection Nos.5 & 6/Bang/2011 (In I.T.A Nos.1362 & 1363/Bang/2…

Meghmani Organics Ltd. v. DCIT (129 TTJ 255) — Cited in 14 Judgments | BharatTax