Navjivan Oil Mills v. CIT

124 Taxmann 392High Court2002#1523 most cited

What is Navjivan Oil Mills v. CIT authority for?

Seized material obtained during a search operation must be read in its entirety, and the 'pick and choose' theory cannot be adopted when interpreting such material.

75

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

Navjivan Oil Mills v. CIT · 252 ITR 417 · section 132 · section 148 · search and seizure assessments · seized material interpretation · read in entirety · pick and choose theory · unaccounted income · undisclosed income

Also reported as

252 ITR 417

Sections most often in play

Section 148Section 132Section 147Section 143(2)Section 143(3)Section 139(1)Section 68Section 69C
Read the full judgment

Issues it is cited on

section 270a(1)hundi transactioncircular tradingsection 270a(6)section 117section 116section 270a(9)section 132(4a)real income theorypeak credit theoryunder-reporting of incomeon money receipt

Judgments citing Navjivan Oil Mills v. CIT

Saravana Stores Tex, Chennai vs. DCIT, Central Circle-192), Chennai

The appeals of the assessee stand partly allowed

ITA 3250/CHNY/2024[2022-23]Status: DisposedITAT Chennai27 Jun 2025AY 2022-23

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.3243/Chny/2024 (िनधा'रण वष' / Assessment Year: 2015-16) & 2. आयकरअपील सं. / Ita No.3244/Chny/2024 (िनधा'रण वष' / Assessment Year: 2016-17) & 3. आयकरअपील सं. / Ita No.3245/Chny/2024 (िनधा'रण वष' / Assessment Year: 2017-18) & 4. आयकरअपील सं. / Ita No.3246/Chny/2024 (िनधा'रण वष' / Assessment Year: 2018-19) & 5. आयकरअपील सं. / Ita No.3247/Chny/2024 (िनधा'रण वष' / Assessment Year: 2019-20) & 6. आयकरअपील सं. / Ita No.3248/Chny/2024 (िनधा'रण वष' / Assessment Year: 2020-21) & 7. आयकरअपील सं. / Ita No.3249/Chny/2024 (िनधा'रण वष' / Assessment Year: 2021-22) & 8.आयकरअपील सं. / Ita No.3250/Chny/2024 (िनधा'रण वष' / Assessment Year: 2022-23) M/S Saravana Stores Tex Dcit बनाम/ # 42-45, Ranganathan Street, Central Circle-1(2), Vs. T. Nagar, Chennai-600 017. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Shiva Srinivas (CIT) - Ld. DR
Section 132Section 147Section 4

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ$वाल ,लेखा सद" के सम&। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.3243/Chny/2024 (िनधा'रण वष' / Assessment Year: 2015-16) & 2. आयकरअपील सं. / ITA No.3244/Chny/2024 (िनधा'रण वष' / Assessment Year: 2016-17) & 3. आयकरअपील सं. / ITA No.3245/Chny/2024 (िनधा'रण वष' / Assessment Year: 2017-18) & 4. आयकरअपील सं. / ITA No.3246/Chny/2024 (िनधा'रण वष' / Assessment Year: 2018-19) & 5. आयकरअपील सं. / ITA No.3247/…

Saravana Stores Tex, Chennai vs. DCIT, Central Circle-1(2), Chennai

The appeals of the assessee stand partly allowed

ITA 3249/CHNY/2024[2021-22]Status: DisposedITAT Chennai27 Jun 2025AY 2021-22

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.3243/Chny/2024 (िनधा'रण वष' / Assessment Year: 2015-16) & 2. आयकरअपील सं. / Ita No.3244/Chny/2024 (िनधा'रण वष' / Assessment Year: 2016-17) & 3. आयकरअपील सं. / Ita No.3245/Chny/2024 (िनधा'रण वष' / Assessment Year: 2017-18) & 4. आयकरअपील सं. / Ita No.3246/Chny/2024 (िनधा'रण वष' / Assessment Year: 2018-19) & 5. आयकरअपील सं. / Ita No.3247/Chny/2024 (िनधा'रण वष' / Assessment Year: 2019-20) & 6. आयकरअपील सं. / Ita No.3248/Chny/2024 (िनधा'रण वष' / Assessment Year: 2020-21) & 7. आयकरअपील सं. / Ita No.3249/Chny/2024 (िनधा'रण वष' / Assessment Year: 2021-22) & 8.आयकरअपील सं. / Ita No.3250/Chny/2024 (िनधा'रण वष' / Assessment Year: 2022-23) M/S Saravana Stores Tex Dcit बनाम/ # 42-45, Ranganathan Street, Central Circle-1(2), Vs. T. Nagar, Chennai-600 017. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Shiva Srinivas (CIT) - Ld. DR
Section 132Section 147Section 4

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ$वाल ,लेखा सद" के सम&। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.3243/Chny/2024 (िनधा'रण वष' / Assessment Year: 2015-16) & 2. आयकरअपील सं. / ITA No.3244/Chny/2024 (िनधा'रण वष' / Assessment Year: 2016-17) & 3. आयकरअपील सं. / ITA No.3245/Chny/2024 (िनधा'रण वष' / Assessment Year: 2017-18) & 4. आयकरअपील सं. / ITA No.3246/Chny/2024 (िनधा'रण वष' / Assessment Year: 2018-19) & 5. आयकरअपील सं. / ITA No.3247/…

Saravana Stores Tex, Chennai vs. DCIT, Central Circle-1(2), Chennai

The appeals of the assessee stand partly allowed

ITA 3248/CHNY/2024[2020-21]Status: DisposedITAT Chennai27 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.3243/Chny/2024 (िनधा'रण वष' / Assessment Year: 2015-16) & 2. आयकरअपील सं. / Ita No.3244/Chny/2024 (िनधा'रण वष' / Assessment Year: 2016-17) & 3. आयकरअपील सं. / Ita No.3245/Chny/2024 (िनधा'रण वष' / Assessment Year: 2017-18) & 4. आयकरअपील सं. / Ita No.3246/Chny/2024 (िनधा'रण वष' / Assessment Year: 2018-19) & 5. आयकरअपील सं. / Ita No.3247/Chny/2024 (िनधा'रण वष' / Assessment Year: 2019-20) & 6. आयकरअपील सं. / Ita No.3248/Chny/2024 (िनधा'रण वष' / Assessment Year: 2020-21) & 7. आयकरअपील सं. / Ita No.3249/Chny/2024 (िनधा'रण वष' / Assessment Year: 2021-22) & 8.आयकरअपील सं. / Ita No.3250/Chny/2024 (िनधा'रण वष' / Assessment Year: 2022-23) M/S Saravana Stores Tex Dcit बनाम/ # 42-45, Ranganathan Street, Central Circle-1(2), Vs. T. Nagar, Chennai-600 017. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Shiva Srinivas (CIT) - Ld. DR
Section 132Section 147Section 4

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ$वाल ,लेखा सद" के सम&। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.3243/Chny/2024 (िनधा'रण वष' / Assessment Year: 2015-16) & 2. आयकरअपील सं. / ITA No.3244/Chny/2024 (िनधा'रण वष' / Assessment Year: 2016-17) & 3. आयकरअपील सं. / ITA No.3245/Chny/2024 (िनधा'रण वष' / Assessment Year: 2017-18) & 4. आयकरअपील सं. / ITA No.3246/Chny/2024 (िनधा'रण वष' / Assessment Year: 2018-19) & 5. आयकरअपील सं. / ITA No.3247/…

Saravana Stores Tex, Chennai vs. DCIT, Central Circle-192), Chennai

The appeals of the assessee stand partly allowed

ITA 3247/CHNY/2024[2019-20]Status: DisposedITAT Chennai27 Jun 2025AY 2019-20

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.3243/Chny/2024 (िनधा'रण वष' / Assessment Year: 2015-16) & 2. आयकरअपील सं. / Ita No.3244/Chny/2024 (िनधा'रण वष' / Assessment Year: 2016-17) & 3. आयकरअपील सं. / Ita No.3245/Chny/2024 (िनधा'रण वष' / Assessment Year: 2017-18) & 4. आयकरअपील सं. / Ita No.3246/Chny/2024 (िनधा'रण वष' / Assessment Year: 2018-19) & 5. आयकरअपील सं. / Ita No.3247/Chny/2024 (िनधा'रण वष' / Assessment Year: 2019-20) & 6. आयकरअपील सं. / Ita No.3248/Chny/2024 (िनधा'रण वष' / Assessment Year: 2020-21) & 7. आयकरअपील सं. / Ita No.3249/Chny/2024 (िनधा'रण वष' / Assessment Year: 2021-22) & 8.आयकरअपील सं. / Ita No.3250/Chny/2024 (िनधा'रण वष' / Assessment Year: 2022-23) M/S Saravana Stores Tex Dcit बनाम/ # 42-45, Ranganathan Street, Central Circle-1(2), Vs. T. Nagar, Chennai-600 017. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Shiva Srinivas (CIT) - Ld. DR
Section 132Section 147Section 4

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ$वाल ,लेखा सद" के सम&। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.3243/Chny/2024 (िनधा'रण वष' / Assessment Year: 2015-16) & 2. आयकरअपील सं. / ITA No.3244/Chny/2024 (िनधा'रण वष' / Assessment Year: 2016-17) & 3. आयकरअपील सं. / ITA No.3245/Chny/2024 (िनधा'रण वष' / Assessment Year: 2017-18) & 4. आयकरअपील सं. / ITA No.3246/Chny/2024 (िनधा'रण वष' / Assessment Year: 2018-19) & 5. आयकरअपील सं. / ITA No.3247/…

Saravana Stores Tex, Chennai vs. DCIT, Central Circle-1(2), Chennai

The appeals of the assessee stand partly allowed

ITA 3246/CHNY/2024[2018-19]Status: DisposedITAT Chennai27 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.3243/Chny/2024 (िनधा'रण वष' / Assessment Year: 2015-16) & 2. आयकरअपील सं. / Ita No.3244/Chny/2024 (िनधा'रण वष' / Assessment Year: 2016-17) & 3. आयकरअपील सं. / Ita No.3245/Chny/2024 (िनधा'रण वष' / Assessment Year: 2017-18) & 4. आयकरअपील सं. / Ita No.3246/Chny/2024 (िनधा'रण वष' / Assessment Year: 2018-19) & 5. आयकरअपील सं. / Ita No.3247/Chny/2024 (िनधा'रण वष' / Assessment Year: 2019-20) & 6. आयकरअपील सं. / Ita No.3248/Chny/2024 (िनधा'रण वष' / Assessment Year: 2020-21) & 7. आयकरअपील सं. / Ita No.3249/Chny/2024 (िनधा'रण वष' / Assessment Year: 2021-22) & 8.आयकरअपील सं. / Ita No.3250/Chny/2024 (िनधा'रण वष' / Assessment Year: 2022-23) M/S Saravana Stores Tex Dcit बनाम/ # 42-45, Ranganathan Street, Central Circle-1(2), Vs. T. Nagar, Chennai-600 017. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Shiva Srinivas (CIT) - Ld. DR
Section 132Section 147Section 4

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ$वाल ,लेखा सद" के सम&। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.3243/Chny/2024 (िनधा'रण वष' / Assessment Year: 2015-16) & 2. आयकरअपील सं. / ITA No.3244/Chny/2024 (िनधा'रण वष' / Assessment Year: 2016-17) & 3. आयकरअपील सं. / ITA No.3245/Chny/2024 (िनधा'रण वष' / Assessment Year: 2017-18) & 4. आयकरअपील सं. / ITA No.3246/Chny/2024 (िनधा'रण वष' / Assessment Year: 2018-19) & 5. आयकरअपील सं. / ITA No.3247/…

Saravana Stores Tex, Chennai vs. DCIT, Central Circle-1(2), Chennai

The appeals of the assessee stand partly allowed

ITA 3245/CHNY/2024[2017-18]Status: DisposedITAT Chennai27 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.3243/Chny/2024 (िनधा'रण वष' / Assessment Year: 2015-16) & 2. आयकरअपील सं. / Ita No.3244/Chny/2024 (िनधा'रण वष' / Assessment Year: 2016-17) & 3. आयकरअपील सं. / Ita No.3245/Chny/2024 (िनधा'रण वष' / Assessment Year: 2017-18) & 4. आयकरअपील सं. / Ita No.3246/Chny/2024 (िनधा'रण वष' / Assessment Year: 2018-19) & 5. आयकरअपील सं. / Ita No.3247/Chny/2024 (िनधा'रण वष' / Assessment Year: 2019-20) & 6. आयकरअपील सं. / Ita No.3248/Chny/2024 (िनधा'रण वष' / Assessment Year: 2020-21) & 7. आयकरअपील सं. / Ita No.3249/Chny/2024 (िनधा'रण वष' / Assessment Year: 2021-22) & 8.आयकरअपील सं. / Ita No.3250/Chny/2024 (िनधा'रण वष' / Assessment Year: 2022-23) M/S Saravana Stores Tex Dcit बनाम/ # 42-45, Ranganathan Street, Central Circle-1(2), Vs. T. Nagar, Chennai-600 017. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Shiva Srinivas (CIT) - Ld. DR
Section 132Section 147Section 4

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ$वाल ,लेखा सद" के सम&। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.3243/Chny/2024 (िनधा'रण वष' / Assessment Year: 2015-16) & 2. आयकरअपील सं. / ITA No.3244/Chny/2024 (िनधा'रण वष' / Assessment Year: 2016-17) & 3. आयकरअपील सं. / ITA No.3245/Chny/2024 (िनधा'रण वष' / Assessment Year: 2017-18) & 4. आयकरअपील सं. / ITA No.3246/Chny/2024 (िनधा'रण वष' / Assessment Year: 2018-19) & 5. आयकरअपील सं. / ITA No.3247/…

Saravana Stores Tex, Chennai vs. DCIT, Central Circle-1(2), Chennai

The appeals of the assessee stand partly allowed

ITA 3244/CHNY/2024[2016-17]Status: DisposedITAT Chennai27 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.3243/Chny/2024 (िनधा'रण वष' / Assessment Year: 2015-16) & 2. आयकरअपील सं. / Ita No.3244/Chny/2024 (िनधा'रण वष' / Assessment Year: 2016-17) & 3. आयकरअपील सं. / Ita No.3245/Chny/2024 (िनधा'रण वष' / Assessment Year: 2017-18) & 4. आयकरअपील सं. / Ita No.3246/Chny/2024 (िनधा'रण वष' / Assessment Year: 2018-19) & 5. आयकरअपील सं. / Ita No.3247/Chny/2024 (िनधा'रण वष' / Assessment Year: 2019-20) & 6. आयकरअपील सं. / Ita No.3248/Chny/2024 (िनधा'रण वष' / Assessment Year: 2020-21) & 7. आयकरअपील सं. / Ita No.3249/Chny/2024 (िनधा'रण वष' / Assessment Year: 2021-22) & 8.आयकरअपील सं. / Ita No.3250/Chny/2024 (िनधा'रण वष' / Assessment Year: 2022-23) M/S Saravana Stores Tex Dcit बनाम/ # 42-45, Ranganathan Street, Central Circle-1(2), Vs. T. Nagar, Chennai-600 017. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Shiva Srinivas (CIT) - Ld. DR
Section 132Section 147Section 4

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ$वाल ,लेखा सद" के सम&। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.3243/Chny/2024 (िनधा'रण वष' / Assessment Year: 2015-16) & 2. आयकरअपील सं. / ITA No.3244/Chny/2024 (िनधा'रण वष' / Assessment Year: 2016-17) & 3. आयकरअपील सं. / ITA No.3245/Chny/2024 (िनधा'रण वष' / Assessment Year: 2017-18) & 4. आयकरअपील सं. / ITA No.3246/Chny/2024 (िनधा'रण वष' / Assessment Year: 2018-19) & 5. आयकरअपील सं. / ITA No.3247/…

Saravana Stores Tex, Chennai vs. DCIT, Central Circle-1(2), Chennai

The appeals of the assessee stand partly allowed

ITA 3243/CHNY/2024[2015-16]Status: DisposedITAT Chennai27 Jun 2025AY 2015-16

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.3243/Chny/2024 (िनधा'रण वष' / Assessment Year: 2015-16) & 2. आयकरअपील सं. / Ita No.3244/Chny/2024 (िनधा'रण वष' / Assessment Year: 2016-17) & 3. आयकरअपील सं. / Ita No.3245/Chny/2024 (िनधा'रण वष' / Assessment Year: 2017-18) & 4. आयकरअपील सं. / Ita No.3246/Chny/2024 (िनधा'रण वष' / Assessment Year: 2018-19) & 5. आयकरअपील सं. / Ita No.3247/Chny/2024 (िनधा'रण वष' / Assessment Year: 2019-20) & 6. आयकरअपील सं. / Ita No.3248/Chny/2024 (िनधा'रण वष' / Assessment Year: 2020-21) & 7. आयकरअपील सं. / Ita No.3249/Chny/2024 (िनधा'रण वष' / Assessment Year: 2021-22) & 8.आयकरअपील सं. / Ita No.3250/Chny/2024 (िनधा'रण वष' / Assessment Year: 2022-23) M/S Saravana Stores Tex Dcit बनाम/ # 42-45, Ranganathan Street, Central Circle-1(2), Vs. T. Nagar, Chennai-600 017. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Shiva Srinivas (CIT) - Ld. DR
Section 132Section 147Section 4

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ$वाल ,लेखा सद" के सम&। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.3243/Chny/2024 (िनधा'रण वष' / Assessment Year: 2015-16) & 2. आयकरअपील सं. / ITA No.3244/Chny/2024 (िनधा'रण वष' / Assessment Year: 2016-17) & 3. आयकरअपील सं. / ITA No.3245/Chny/2024 (िनधा'रण वष' / Assessment Year: 2017-18) & 4. आयकरअपील सं. / ITA No.3246/Chny/2024 (िनधा'रण वष' / Assessment Year: 2018-19) & 5. आयकरअपील सं. / ITA No.3247/…

Deputy Commissioner of Income Tax Central Circle-2, Ludhiana vs. Kapil Romana, Bathinda

In the result, appeals filed by the Revenue as well as Cross Objections of the Assessee are dismissed

ITA 926/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh16 Jun 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 771/Chd/ 2023 िनधा"रण वष" / Assessment Year : 2017-18 The DCIT बनाम Kapil Romana Ludhiana 48, Homeland Enclave, Goniana Road, Bathinda, Punjab-151001 "ायी लेखा सं./PAN NO: AGLPR0961J अपीलाथ"/Appellant ""थ"/Respondent Cross Objection No.31/Chd/2024 In (आयकर अपील सं./ ITA No. 771/Chd/ 2023) िनधा"रण वष" / Assessment Year : 2017-18 बनाम Kapil…

Deputy Commissioner of Income Tax, Ludhiana vs. Kapil Romana, Bathinda

In the result, appeals filed by the Revenue as well as Cross Objections of the Assessee are dismissed

ITA 773/CHANDI/2023[2018]Status: DisposedITAT Chandigarh16 Jun 2025

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 771/Chd/ 2023 िनधा"रण वष" / Assessment Year : 2017-18 The DCIT बनाम Kapil Romana Ludhiana 48, Homeland Enclave, Goniana Road, Bathinda, Punjab-151001 "ायी लेखा सं./PAN NO: AGLPR0961J अपीलाथ"/Appellant ""थ"/Respondent Cross Objection No.31/Chd/2024 In (आयकर अपील सं./ ITA No. 771/Chd/ 2023) िनधा"रण वष" / Assessment Year : 2017-18 बनाम Kapil…

Assistant Commissioner of Income-Tax, Central Circle-1(2), Ahmedabad vs. Sankalp Organisers Pvt Ltd, Ahmedabad

In the result, the appeals in IT(SS)A No

ITA 482/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…against unaccounted income. It is well settled that seized material has to be read in its entirety. Pick and choose theory cannot be adopted while interpreting seized material. Reliance is placed on following decisions: * Navjivan Oil Mills vs. CIT – (2002) 252 ITR 417 (Guj); * Glass Line Equipments Co. vs CIT – 253 ITR 454 (Guj); * Mehta Parikh & Co. v. CIT – (1956) 30 ITR 181 (SC); * Kantilal & Bros. vs. ACIT – (1995) 52 ITD 412 (Pune); * Chander Mohan Mehta v ACIT – (1999) ITD 245 (Pune); * Biren V. Savla vs. ACIT – (2006) 155 Taxman 270 (Mum); * Madhav Corpn. vs ACIT– (2017) 85 taxmann.com 238 (Ahd); * DCIT…

The Asstt. Commissioner of Incometax, Central Circle-1(2), Ahmedabad vs. Sankalp Venture LLP, Ahmedabad

In the result, the appeals in IT(SS)A No

ITA 481/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…against unaccounted income. It is well settled that seized material has to be read in its entirety. Pick and choose theory cannot be adopted while interpreting seized material. Reliance is placed on following decisions: * Navjivan Oil Mills vs. CIT – (2002) 252 ITR 417 (Guj); * Glass Line Equipments Co. vs CIT – 253 ITR 454 (Guj); * Mehta Parikh & Co. v. CIT – (1956) 30 ITR 181 (SC); * Kantilal & Bros. vs. ACIT – (1995) 52 ITD 412 (Pune); * Chander Mohan Mehta v ACIT – (1999) ITD 245 (Pune); * Biren V. Savla vs. ACIT – (2006) 155 Taxman 270 (Mum); * Madhav Corpn. vs ACIT– (2017) 85 taxmann.com 238 (Ahd); * DCIT…

Sankalp Venture LLP, Ahmedabad vs. The Asstt. Commissioner of Incometax, Central Circle-1(2), Ahmedabad

In the result, the appeals in IT(SS)A No

ITA 436/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…against unaccounted income. It is well settled that seized material has to be read in its entirety. Pick and choose theory cannot be adopted while interpreting seized material. Reliance is placed on following decisions: * Navjivan Oil Mills vs. CIT – (2002) 252 ITR 417 (Guj); * Glass Line Equipments Co. vs CIT – 253 ITR 454 (Guj); * Mehta Parikh & Co. v. CIT – (1956) 30 ITR 181 (SC); * Kantilal & Bros. vs. ACIT – (1995) 52 ITD 412 (Pune); * Chander Mohan Mehta v ACIT – (1999) ITD 245 (Pune); * Biren V. Savla vs. ACIT – (2006) 155 Taxman 270 (Mum); * Madhav Corpn. vs ACIT– (2017) 85 taxmann.com 238 (Ahd); * DCIT…

Sankalp Organisers Private Limited, Ahmedabad vs. The Asstt. Commissioner of Incometax, Central Circle-1(2), Ahmedabad

In the result, the appeals in IT(SS)A No

ITA 435/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…against unaccounted income. It is well settled that seized material has to be read in its entirety. Pick and choose theory cannot be adopted while interpreting seized material. Reliance is placed on following decisions: * Navjivan Oil Mills vs. CIT – (2002) 252 ITR 417 (Guj); * Glass Line Equipments Co. vs CIT – 253 ITR 454 (Guj); * Mehta Parikh & Co. v. CIT – (1956) 30 ITR 181 (SC); * Kantilal & Bros. vs. ACIT – (1995) 52 ITD 412 (Pune); * Chander Mohan Mehta v ACIT – (1999) ITD 245 (Pune); * Biren V. Savla vs. ACIT – (2006) 155 Taxman 270 (Mum); * Madhav Corpn. vs ACIT– (2017) 85 taxmann.com 238 (Ahd); * DCIT…

Robin Ramavtar Goenka, Ahmedabad vs. The ACIT, Central Circle-1(2), Ahmedabad

In the result, the appeal filed by the Revenue IT[SS]A Nos

ITA 434/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad30 May 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 69C

…s against unaccounted income. It is well settled that seized material has to be read in its entirety. Pick and choose theory cannot be adopted while interpreting seized material. Reliance is placed on following decisions: * Navjivan Oil Mills vs. CIT – (2002) 252 ITR 417 (Guj); * Glass Line Equipments Co. vs CIT – 253 ITR 454 (Guj); * Mehta Parikh & Co. v. CIT – (1956) 30 ITR 181 (SC); * Kantilal & Bros. vs. ACIT – (1995) 52 ITD 412 (Pune); * Chander Mohan Mehta v ACIT – (1999) ITD 245 (Pune); * Biren V. Savla vs. ACIT – (2006) 155 Taxman 270 (Mum); * Madhav Corpn. vs ACIT– (2017) 85 taxmann.com 238 (Ahd); * DCIT…

Maruti Infrastructure Ltd., Ahmedabad vs. DCIT, Circle-2(1)(1), Ahmedabad

In the result, ground of appeal raised by the assessee is allowed

ITA 1633/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad03 Mar 2025AY 2013-14

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 145Section 271(1)(c)Section 275

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year. 2013-14 Maruti Infrastructure Ltd. The DCIT, 802, Surmound, Circle-2(1)(1), Ahmedabad OPP. ISCON Temple, Vs S.G. Highway, Ahmedabad-380054 Gujarat PAN No. AAACM7976L (Appellant) (Respondent) Assessee Represented: Shri Parin Shah, A.R. Revenue Represented: Shri Amit Pratap Singh, Sr. D.R Date of hearing : 07-01-2025 Date of pronouncement : 03-03-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee a…

Sankalp in, Ahmedabad vs. The Asstt. Commissioner of Income Tax, Central Circle-1(2), Ahmedabad

In the result Revenue’s Ground Nos

ITA 577/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad31 Jan 2025AY 2019-20

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri NARENDRA PRASAD SINHA (Accountant Member)

Section 132Section 69C

…irety. Pick and choose theory cannot be adopted while I.T.A Nos. 45 to 48/Ahd/2022 & Ors. A.Ys. 2015-16 & 2019-20 Page No 13 ACIT Vs. Sankalp IN interpreting seized material and reliance is placed on following decisions: * Navjivan Oil Mills vs. CIT – (2002) 252 ITR 417 (Guj); * Glass Line Equipments Co. vs CIT – 253 ITR 454 (Guj); * Mehta Parikh & Co. v. CIT – (1956) 30 ITR 181 (SC); * Kantilal & Bros. vs. ACIT – (1995) 52 ITD 412 (Pune); * Chander Mohan Mehta v ACIT – (1999) ITD 245 (Pune); * Biren V. Savla vs. ACIT – (2006) 155 Taxman 270 (Mum); * Madhav Corpn. vs ACIT– (2017) 85 taxmann.com 238 (Ahd); * DCIT…

The Asstt. Commissioner of Income Tax, Central Circle-1(2), Ahmedabad vs. Sankalp in, Ahmedabad

In the result Revenue's Ground Nos

ITA 568/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad31 Jan 2025AY 2019-20

Bench: Shri T.R. SENTHIL KUMAR, Judicial Member\nAnd\nShri NARENDRA PRASAD SINHA (Accountant Member)

Section 132Section 69C

…gainst unaccounted income. It is well settled that seized material has to be read in its entirety. Pick and choose theory cannot be adopted while interpreting seized material and reliance is placed on following decisions: * Navjivan Oil Mills vs. CIT – (2002) 252 ITR 417 (Guj); * Glass Line Equipments Co. vs CIT – 253 ITR 454 (Guj); * Mehta Parikh & Co. v. CIT – (1956) 30 ITR 181 (SC); * Kantilal & Bros. vs. ACIT – (1995) 52 ITD 412 (Pune); * Chander Mohan Mehta v ACIT – (1999) ITD 245 (Pune); * Biren V. Savla vs. ACIT – (2006) 155 Taxman 270 (Mum); * Madhav Corpn. vs ACIT– (2017) 85 taxmann.com 238 (Ahd); * DCIT…

Gopal & Sons HUF, Kolkata vs. I.T.O., Ward - 32(1), Kolkata

The appeal of the revenue is dismissed

ITA 1701/KOL/2024[2006-2007]Status: DisposedITAT Kolkata08 Jan 2025AY 2006-2007

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Shri Biharilal Shadhuram Chhabriya, Nagpur

In the result, appeal filed by the Revenue for the assessment year

ITA 109/NAG/2023[2019-20]Status: DisposedITAT Nagpur21 Aug 2024AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Kailash C. Kanojiya
Section 131Section 132Section 139(1)Section 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.106/Nag./2023 (Assessment Year : 2016–17) ITA no.107/Nag./2023 ITA no.106/Nag./2023 (Assessment Year : 2016–17) (Assessment Year : 2017–18) ITA no.109/Nag./2023 ITA no.108/Nag./2023 (Assessment Year : 2019–20) (Assessment Year : 2018–19) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–2(1), Nagpur v/s Shri Biharilal Shadhuram Chhabriya ……………. Respondent Kirana Oli, Maskasath, Shahid Chowk Itwari, Nagpur 440 032 PAN – AASPC9392D Assessee by : Shri Abhay…