Pavitra Realcon (P) Ltd. v. ACIT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, INCOME TAX OFFICE vs. SUPREME POLYMERS PRIVATE LIMITED, JAIPUR

In the results the appeal of the

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 189/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 DCIT, Central Circle-03, Jaipur बनाम Vs. Supreme Polymers Pvt. Ltd. 137-138, Industrial Area, Jhotwara, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AACCS 5773 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Gaurav Nahata, CA राजस्व की ओर से / Revenue by : Mrs. Anita Rinesh, JCIT, Sr. DR सुनवाई की ता

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 189/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke DCIT, Supreme Polymers Pvt. Ltd. Vs. Central Circle-03, 137-138, Industrial Area, Jaipur Jhotwara, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 5773 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Gaurav Nahata, CA jktLo dh vksj ls@ Re…

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , JAIPUR

…rtment is to proceed on the assessee herein in terms\nof section 153C of the Act. In this regard, we would like to place reliance on the\nrecent decision of the Hon’ble Delhi High Court in the case of CIT vs Pinaki Misra\nand Sangeeta Misra reported in (2017) 392 ITR 347 (Del) dated 3.3.2017, wherein it\nwas held that, no addition could be made on the basis of evidence gathered from\nextraneous source and on the basis of statement or document received subsequent\nto search. Hence we hold that the said materials cannot be used in section 153A of\nthe Act against the assessee.\n(iv) PRINCIPAL COMMISSIONER OF INCOME…

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRALCIRCLE-2, JAIPUR

…rtment is to proceed on the assessee herein in terms\nof section 153C of the Act. In this regard, we would like to place reliance on the\nrecent decision of the Hon'ble Delhi High Court in the case of CIT vs Pinaki Misra\nand Sangeeta Misra reported in (2017) 392 ITR 347 (Del) dated 3.3.2017, wherein it\nwas held that, no addition could be made on the basis of evidence gathered from\nextraneous source and on the basis of statement or document received subsequent\nto search. Hence we hold that the said materials cannot be used in section 153A of\nthe Act against the assessee.\n(iv) PRINCIPAL COMMISSIONER OF INCOME…

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

…epartment is to proceed on the assessee herein in terms of section 153C of the Act. In this regard, we would like to place reliance on the recent decision of the Hon’ble Delhi High Court in the case of CIT vs Pinaki Misra and Sangeeta Misra reported in (2017) 392 ITR 347 (Del) dated 3.3.2017, wherein it was held that, no addition could be made on the basis of evidence gathered from extraneous source and on the basis of statement or document received subsequent to search. Hence we hold that the said materials cannot be used in section 153A of the Act against the assessee." (iii) PRINCIPAL COMMISSIONER OF INCOME T…