Pavitra Realcon (P) Ltd. v. ACIT

87 Taxmann.com 142High Court2017#2480 most cited

What is Pavitra Realcon (P) Ltd. v. ACIT authority for?

Additions cannot be made to an assessee's income under Section 153C if no incriminating material is found during a search of the assessee's premises and no notice under Section 153C was issued for the relevant period.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Pavitra Realcon · Section 153C · Section 132 · incriminating material · search and seizure · block period · accommodation entry provider · addition under section 68 · Section 143(3) · satisfaction note

Sections most often in play

Section 143(3)Section 132Section 153CSection 153ASection 69ASection 132(4A)Section 132(4)Section 133A

Issues it is cited on

pptsection 153c(1)section 132(4a)satisfaction notedocuments seizedblock periodsection 153caddition under section 68incriminating materialsection 133ashare application moneysearch and seizure

Judgments citing Pavitra Realcon (P) Ltd. v. ACIT

Kothakota Rama Rao, Rayagada vs. ACIT, Central Circle-1, Bhubaneswar

In the result, appeals of the assessee i

ITA 386/CTK/2018[2016-17]Status: DisposedITAT Cuttack28 Aug 2020AY 2016-17

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 153ASection 153DSection 234

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./ITA No.132/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P AND आयकर अऩीऱ सं./ITA Nos.19&20/CTK/2019 & ITA No.386/CTK/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P (अऩीऱाथ…

Seema Jain, New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 4905/DEL/2016[2012-13]Status: DisposedITAT Delhi17 Feb 2020AY 2012-13

Bench: Sh. R. K. Panda & Sh. Kuldip Singhassessment Year: 2012-13

Section 132Section 143Section 153Section 153ASection 153CSection 292

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2012-13 Seema Jain Vs. ACIT 12, Dayanand Vihar Circle – 59 (1) Delhi-10092 New Delhi PAN No.AAFPJ6460J (APPELLANT) (RESPONDENT) Appellant by Sh.Raj Kumar, CA Sh. Sumit Goel, CA Respondent by Sh. S. S Rana, CIT DR Date of hearing: 05/12/2019 Date of Pronouncement: 17/02/2020 ORDER PER R.K PANDA, AM: This appeal filed by the assessee is directed against the order dated 04.07.2016 of the CIT(A)-19, New Delhi relating to A.Y.2012-13. 2. The grounds of a…

Trilok Chand Chaudhary, New Delhi vs. ACIT, Central Circle- 26, New Delhi

In the result, the appeal of the assessees allowed

ITA 5870/DEL/2017[2009-10]Status: DisposedITAT Delhi20 Aug 2019AY 2009-10

Bench: Shri O.P. Kant & Shri K.N. Charyassessment Year: 2009-10 Mr. Trilok Chand Chaudhary, Vs. Acit, 39, Gadai Pur, Mehrauli, New Central Circle-26, Delhi New Delhi Pan :Aaepc0683P (Appellant) (Respondent) Appellant By Shri Pranshu Goel, Ca Respondent By Shri S.S. Rana, Cit(Dr)

Section 132Section 153ASection 153CSection 2(22)Section 250Section 250(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER Assessment Year: 2009-10 Mr. Trilok Chand Chaudhary, Vs. ACIT, 39, Gadai Pur, Mehrauli, New Central Circle-26, Delhi New Delhi PAN :AAEPC0683P (Appellant) (Respondent) Appellant by Shri Pranshu Goel, CA Respondent by Shri S.S. Rana, CIT(DR) Date of hearing 18.07.2019 Date of pronouncement 20.08.2019 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 27/06/2017 passed by the Ld. Commissioner of Income-tax (Appeals)-31, New Delhi [in sho…

Shri Kushal Kumar Lunawat, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is partly allowed

ITA 140/JPR/2018[2015-16]Status: DisposedITAT Jaipur30 Jan 2019AY 2015-16
For Appellant: Shri G. M. Mehta (CA)For Respondent: Shri Kalika Singh (CIT)
Section 132(4)

…cedent. Discovery of incriminating material during search. Assessment on basis of statement of third person- not valid (here third person is the Valuer engaged by Search team to value the stock available with the appellant). (iii) CIT Vs. Pinaki Mishra (2017) 392 ITR 347 (Del): Undisclosed income to be determined on the basis of material found during course of search. Addition made on the basis of evidence gathered from extraneous source and on basis of statement or documents received subsequent to search. Not forming part of undisclosed for block period. AO has no jurisdiction to make additions. (iv) CIT Vs. Smt…

Commnr. of Income Tax, Chennai vs. M/S. S. Ajit Kumar Thr. Its Managing Director

In the result, all the appeals succeed and are allowed

C.A. No.-010164-010164 - 2010Supreme Court02 May 2018

Bench: HON'BLE MR. JUSTICE R.K. AGRAWAL

…(2003) 263 ITR 77 (MP), Commissioner of Income Tax vs. Dr. Rattan Kumar Singh (2013) 357 ITR 35 (All.), Commissioner of Income Tax, Chennai vs. S. V. Sreenivasan (2017) SCC Online 17211 (Mad.), Commissioner of Income Tax vs. Pinaki Misra (2017) 392 ITR 347 (Delhi), Commissioner of Income Tax vs. R.M.L. Mehrotra (2010) 320 ITR 403 (All.), Sree Meenakshi Mills Ltd. vs. Commissioner of Income Tax, Madras (1957) 21 ITR 28 (S.C.), Commissioner of Income Tax vs. P.V. Kalyanasundaram (2007) 294 ITR 49 (S.C.), Commissioner of Income Tax vs. Smt. Anita Chouhan (2008) 296 ITR 691 6 (M.P.) and Commiss…

Regency Mahavir Properties, Pune vs. ACIT Cen Cir 1, Thane

In the result, the appeals of the assessee are allowed

ITA 682/MUM/2016[2007-08]Status: DisposedITAT Mumbai04 Jan 2018AY 2007-08

Bench: Shri P K Bansal & Shri Ravish Sood

For Appellant: Shri Sunil U Pathak & Smt Geetaa GuwalaniiFor Respondent: Shri Awungshi Gimson
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before Shri P K Bansal, Vice President & Shri Ravish Sood, Judicial Member ITA Nos. 682 & 683/Mum/2016 Assessment Years : 2007-08 & 2010-11 Regency Mahavir Properties ACIT Cen Cir. 1 2418 East Street, Thane Vs. Thakkar House, 1st Wing, 2nd Floor, Camp, Pune 411 001 PAN AAJFR6383G (Appellant) (Respondent) Appellant By : Shri Sunil U Pathak & Smt Geetaa Guwalanii Respondent By: Shri Awungshi Gimson Date of Hearing :29.11.2017 Date of Pronouncement : 04.01.2018 O R D E R Per P K Bansal, Vice-President: Both these appeals have been filed by the as…

DCIT, New Delhi vs. M/S. Abhisar Buildcon (P) Ltd., Delhi

Appeals are dismissed

ITA 4877/DEL/2014[2007-08]Status: DisposedITAT Delhi04 Jul 2017AY 2007-08

Bench: Shri I. C. Sudhir & Shri O. P. Kanti. T. Appeal Nos. 4877 & 4878/Del/2014 Assessment Year : 2007-08 & 2008-09. Deputy Commissioner M/S. Abhisar Buildwell (P) Ltd., Of Income Tax, Vs. 1711, S. P. Mukherjee Marg, Central Circle : 4, Delhi – 110 006. N E W D E L H I. Pan : Aafca 6845 D (Appellant) (Respondent)

For Appellant: Shri R. S. Singhvi, C. A.; &For Respondent: Shri A. K. Saroha, CIT [DR]
Section 132Section 142Section 153A

…on the following decisions :- (i) Pr. CIT Vs. Meeta Gutgutia Prop. M/s. Ferns ‘N’ Petals & Others, ITA. Nos. 306 and 307/2017 [ decision dated 25.05.2017 (Del.HC) ]; (ii) CIT Vs. Kabul Chawla (2016) 380 ITR 573 (Del.); (iii) CIT Vs. Pinaki Misra (2017) 392 ITR 347 (Del.). 4. Having gone through the above cited decisions, we find that the ratio laid down by the Hon’ble jurisdictional High Court of Delhi on an identical issue is binding upon the Tribunal. In its recent decision on 25.05.2017 in the case of Pr. CIT Vs. Meeta Gutgutia (supra), the Hon’ble jurisdictional High Court of Delhi after discussing se…