Nandlal M. Gandhi v. ACIT

115 ITD 1Income Tax Appellate Tribunal2008#6820 most cited

What is Nandlal M. Gandhi v. ACIT authority for?

The conclusion of a search under Section 132 of the Income-tax Act, 1961, depends on the proper recording of actions taken in the presence of the assessee, as outlined in the panchnama.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2020.

Also referred to as

Nandlal M. Gandhi v. ACIT · 115 ITD 1 · Section 132 · search and seizure · panchnama · conclusion of search · search procedure · ITAT

Judgments citing Nandlal M. Gandhi v. ACIT

M/S. Venus Infrabuild, Ahmedabad vs. The Dy.CIT., Cent.Circle-1(1), Ahmedabad

ITA 837/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2015-16

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…this point was of the view that proposition in VLS Finance based on its facts is altogether different. 58. The next decision which was relied upon by the learned counsel for the assessee is the third member decision in the case of Nandlal M. Gandhi vs. ACIT 115 ITD 1. The facts in this case are that a search and seizure operation was Shri Dilipkumar Lalwani and Others (107 Appeals) 65 carried out under s.132 of the Act at the residential premises of the assessee on 28th July, 1997 and continued till 02:30 a.m. on 29th July, 1997. During the said search, certain incriminating materials which inter alia included…

M/S. Venus Infrabuild, Ahmedabad vs. The Dy.CIT., Cent.Circle-1(1), Ahmedabad

ITA 836/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…this point was of the view that proposition in VLS Finance based on its facts is altogether different. 58. The next decision which was relied upon by the learned counsel for the assessee is the third member decision in the case of Nandlal M. Gandhi vs. ACIT 115 ITD 1. The facts in this case are that a search and seizure operation was Shri Dilipkumar Lalwani and Others (107 Appeals) 65 carried out under s.132 of the Act at the residential premises of the assessee on 28th July, 1997 and continued till 02:30 a.m. on 29th July, 1997. During the said search, certain incriminating materials which inter alia included…

M/S. Venus Infrabuild, Ahmedabad vs. The Dy.CIT., Cent.Circle-1(1), Ahmedabad

ITA 834/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…this point was of the view that proposition in VLS Finance based on its facts is altogether different. 58. The next decision which was relied upon by the learned counsel for the assessee is the third member decision in the case of Nandlal M. Gandhi vs. ACIT 115 ITD 1. The facts in this case are that a search and seizure operation was Shri Dilipkumar Lalwani and Others (107 Appeals) 65 carried out under s.132 of the Act at the residential premises of the assessee on 28th July, 1997 and continued till 02:30 a.m. on 29th July, 1997. During the said search, certain incriminating materials which inter alia included…

DCIT, Central Circle -1(1), Ahmedabad vs. Shri Deepak Kumar Vaswani, Ahmedabad

ITA 807/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…this point was of the view that proposition in VLS Finance based on its facts is altogether different. 58. The next decision which was relied upon by the learned counsel for the assessee is the third member decision in the case of Nandlal M. Gandhi vs. ACIT 115 ITD 1. The facts in this case are that a search and seizure operation was Shri Dilipkumar Lalwani and Others (107 Appeals) 65 carried out under s.132 of the Act at the residential premises of the assessee on 28th July, 1997 and continued till 02:30 a.m. on 29th July, 1997. During the said search, certain incriminating materials which inter alia included…

The DCIT, Central Circle-1(1), Ahmedabad vs. Shri Ashok Sunderdas Vaswani, Ahmedabad

ITA 806/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…this point was of the view that proposition in VLS Finance based on its facts is altogether different. 58. The next decision which was relied upon by the learned counsel for the assessee is the third member decision in the case of Nandlal M. Gandhi vs. ACIT 115 ITD 1. The facts in this case are that a search and seizure operation was Shri Dilipkumar Lalwani and Others (107 Appeals) 65 carried out under s.132 of the Act at the residential premises of the assessee on 28th July, 1997 and continued till 02:30 a.m. on 29th July, 1997. During the said search, certain incriminating materials which inter alia included…

The DCIT, Central Circle-1(1), Ahmedabad vs. Shri Rajesh Sunderdas Vaswani, Ahmedabad

ITA 805/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…this point was of the view that proposition in VLS Finance based on its facts is altogether different. 58. The next decision which was relied upon by the learned counsel for the assessee is the third member decision in the case of Nandlal M. Gandhi vs. ACIT 115 ITD 1. The facts in this case are that a search and seizure operation was Shri Dilipkumar Lalwani and Others (107 Appeals) 65 carried out under s.132 of the Act at the residential premises of the assessee on 28th July, 1997 and continued till 02:30 a.m. on 29th July, 1997. During the said search, certain incriminating materials which inter alia included…

Shri Deepak Budharmal Vaswani, Ahmedabad vs. DCIT, Central Circle -1(1), Ahmedabad

ITA 461/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…this point was of the view that proposition in VLS Finance based on its facts is altogether different. 58. The next decision which was relied upon by the learned counsel for the assessee is the third member decision in the case of Nandlal M. Gandhi vs. ACIT 115 ITD 1. The facts in this case are that a search and seizure operation was Shri Dilipkumar Lalwani and Others (107 Appeals) 65 carried out under s.132 of the Act at the residential premises of the assessee on 28th July, 1997 and continued till 02:30 a.m. on 29th July, 1997. During the said search, certain incriminating materials which inter alia included…

Shri Rajesh Sunderdas Vaswani, Ahmedabad vs. The DCIT, Central Circle-1(1), Ahmedabad

ITA 457/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…this point was of the view that proposition in VLS Finance based on its facts is altogether different. 58. The next decision which was relied upon by the learned counsel for the assessee is the third member decision in the case of Nandlal M. Gandhi vs. ACIT 115 ITD 1. The facts in this case are that a search and seizure operation was Shri Dilipkumar Lalwani and Others (107 Appeals) 65 carried out under s.132 of the Act at the residential premises of the assessee on 28th July, 1997 and continued till 02:30 a.m. on 29th July, 1997. During the said search, certain incriminating materials which inter alia included…

Shri Ashok Sunderdas Vaswani, Ahmedabad vs. The DCIT, Central Circle-1(1), Ahmedabad

ITA 456/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…this point was of the view that proposition in VLS Finance based on its facts is altogether different. 58. The next decision which was relied upon by the learned counsel for the assessee is the third member decision in the case of Nandlal M. Gandhi vs. ACIT 115 ITD 1. The facts in this case are that a search and seizure operation was Shri Dilipkumar Lalwani and Others (107 Appeals) 65 carried out under s.132 of the Act at the residential premises of the assessee on 28th July, 1997 and continued till 02:30 a.m. on 29th July, 1997. During the said search, certain incriminating materials which inter alia included…

ITO 8(3)(1), Mumbai vs. Shree Laxmi Infosolutins & Jewelery Ltd, Mumbai

Appeal is allowed

ITA 6586/MUM/2014[2009-10]Status: DisposedITAT Mumbai11 Jan 2017AY 2009-10
For Appellant: Shri K.A. VaidyalingamFor Respondent: Shri B.B. Rajendra Prasad (CIT DR)
Section 10ASection 143(3)Section 253Section 254(1)

…ction of the same business. (ii) Also, the above view is again reiterated in the following judicial a) ITO vs. Heartland K.G. Information Ltd. 31 DTR (Chennai)(Trib) 98. b) ACIT vs. IIS Infotech Ltd. (2004) 82 TTJ (Del) 174 c) Ito vs. DSM Soft (P) Ltd. (2008) 115 ITD 1 ( Chennai) d) Kumaran Systems (P) Ltd. vs. ACIT (2007) 106 TTJ (Channai) 484 e) CIT vs. Excel Softech Ltd. (2008 2019 CTR (P&H) 405. 3 ITA Nos.6586 & 6587/M/2014 M/s Shree Laxmi Infosolutions & Jewellery Ltd. 2.2. Thus, the above decisions clearly hold such cases to be not of reconstruction of business and thus, assessee’s case is held to be not of…

DCIT, New Delhi vs. Sh. Sanjay Jain, New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 5325/DEL/2013[2005-06]Status: DisposedITAT Delhi06 Oct 2015AY 2005-06

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…one, the same should be truly recorded in such panchnama. Search can be said to be concluded if all these transactions are complied with. In this regard we find strength from the contents of para 6 of the order of judicial member in the case of Nandlal Gandhi 115 ITD 1 (Mum). In the case of CIT Vs. Sandhya P Naik 253 ITR 534 (Bom), the question was whether the prohibitory order u/s 132(3) would extend the period of limitation u/s 158 BE. The Court decided against the revenue by observing as under: "Action u/s 132(3) of the Income-tax Act can be restored to only if there is a practical difficulty in seizing the it…

Sh. Sanjay Jain, New Delhi vs. DCIT, New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 5024/DEL/2011[2002-03]Status: DisposedITAT Delhi06 Oct 2015AY 2002-03

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…one, the same should be truly recorded in such panchnama. Search can be said to be concluded if all these transactions are complied with. In this regard we find strength from the contents of para 6 of the order of judicial member in the case of Nandlal Gandhi 115 ITD 1 (Mum). In the case of CIT Vs. Sandhya P Naik 253 ITR 534 (Bom), the question was whether the prohibitory order u/s 132(3) would extend the period of limitation u/s 158 BE. The Court decided against the revenue by observing as under: "Action u/s 132(3) of the Income-tax Act can be restored to only if there is a practical difficulty in seizing the it…

JCIT, New Delhi vs. M/S Surya Vinayak Industries Ltd. Amalgamated Company of Amalgamating Company M/S. Rim Zim Valley Products Pvt. Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3170/DEL/2011[2006-07]Status: DisposedITAT Delhi06 Oct 2015AY 2006-07

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…one, the same should be truly recorded in such panchnama. Search can be said to be concluded if all these transactions are complied with. In this regard we find strength from the contents of para 6 of the order of judicial member in the case of Nandlal Gandhi 115 ITD 1 (Mum). In the case of CIT Vs. Sandhya P Naik 253 ITR 534 (Bom), the question was whether the prohibitory order u/s 132(3) would extend the period of limitation u/s 158 BE. The Court decided against the revenue by observing as under: "Action u/s 132(3) of the Income-tax Act can be restored to only if there is a practical difficulty in seizing the it…

JCIT, New Delhi vs. M/S Surya Vinayak Industries Ltd. Amalgamated Company of Amalgamating Company M/S. Rim Zim Valley Products Pvt. Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3167/DEL/2011[2003-04]Status: DisposedITAT Delhi06 Oct 2015AY 2003-04

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…one, the same should be truly recorded in such panchnama. Search can be said to be concluded if all these transactions are complied with. In this regard we find strength from the contents of para 6 of the order of judicial member in the case of Nandlal Gandhi 115 ITD 1 (Mum). In the case of CIT Vs. Sandhya P Naik 253 ITR 534 (Bom), the question was whether the prohibitory order u/s 132(3) would extend the period of limitation u/s 158 BE. The Court decided against the revenue by observing as under: "Action u/s 132(3) of the Income-tax Act can be restored to only if there is a practical difficulty in seizing the it…

JCIT, New Delhi vs. M/S Surya Vinyak Industries Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3162/DEL/2011[2007-08]Status: DisposedITAT Delhi06 Oct 2015AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…one, the same should be truly recorded in such panchnama. Search can be said to be concluded if all these transactions are complied with. In this regard we find strength from the contents of para 6 of the order of judicial member in the case of Nandlal Gandhi 115 ITD 1 (Mum). In the case of CIT Vs. Sandhya P Naik 253 ITR 534 (Bom), the question was whether the prohibitory order u/s 132(3) would extend the period of limitation u/s 158 BE. The Court decided against the revenue by observing as under: "Action u/s 132(3) of the Income-tax Act can be restored to only if there is a practical difficulty in seizing the it…

JCIT, New Delhi vs. M/S Surya Vinyak Industries Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3158/DEL/2011[2001-02]Status: DisposedITAT Delhi06 Oct 2015AY 2001-02

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…one, the same should be truly recorded in such panchnama. Search can be said to be concluded if all these transactions are complied with. In this regard we find strength from the contents of para 6 of the order of judicial member in the case of Nandlal Gandhi 115 ITD 1 (Mum). In the case of CIT Vs. Sandhya P Naik 253 ITR 534 (Bom), the question was whether the prohibitory order u/s 132(3) would extend the period of limitation u/s 158 BE. The Court decided against the revenue by observing as under: "Action u/s 132(3) of the Income-tax Act can be restored to only if there is a practical difficulty in seizing the it…

Nandlal M. Gandhi v. ACIT (115 ITD 1) — Cited in 16 Judgments | BharatTax