PCIT v. Abhisar Buildwell P. Ltd.

119 TTJ 214Income Tax Appellate Tribunal2008#5411 most cited

What is PCIT v. Abhisar Buildwell P. Ltd. authority for?

Assessments for years in which no incriminating material is found during a search cannot be disturbed under section 153C, even if incriminating material is found for other years.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2023.

Also referred to as

LMJ International Ltd. vs. DCIT · 119 TTJ 214 · section 153C · incriminating material · search proceedings · regular assessment · assessment years

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 PCIT v. Abhisar Buildwell P. Ltd.

ACIT, CENTRAL CIRCLE-2, UDAIPUR, 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

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 139 to 144/Jodh/2022 (ASSESSMENT YEARS- 2012-13, 2014-15, 2016-17, 2015-16, 2017-18 & 2018-19) Mewar Hospital Pvt. Ltd., Vs The Asstt. Bedla Road, Priyadarshani Commissioner of Nagar, Udaipur Income Tax, Central Circle-02, Income Tax Department, Sub- city Centre, Savina, Udaipur (Appellant) (Respondent) PAN NO. AADCM 7804 L ITA Nos. 167 to 169/Jodh/2022 (ASSESSMENT YEARS- 2016-17 to 2018-19) The Asstt. Commissioner of Vs Mewar Hospital Income Tax, Central…

ACIT, CENTRAL CIRCLE-2, UDAIPUR, 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

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 139 to 144/Jodh/2022 (ASSESSMENT YEARS- 2012-13, 2014-15, 2016-17, 2015-16, 2017-18 & 2018-19) Mewar Hospital Pvt. Ltd., Vs The Asstt. Bedla Road, Priyadarshani Commissioner of Nagar, Udaipur Income Tax, Central Circle-02, Income Tax Department, Sub- city Centre, Savina, Udaipur (Appellant) (Respondent) PAN NO. AADCM 7804 L ITA Nos. 167 to 169/Jodh/2022 (ASSESSMENT YEARS- 2016-17 to 2018-19) The Asstt. Commissioner of Vs Mewar Hospital Income Tax, Central…

ACIT, CENTRAL CIRCLE-2, UDAIPUR, 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

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 139 to 144/Jodh/2022 (ASSESSMENT YEARS- 2012-13, 2014-15, 2016-17, 2015-16, 2017-18 & 2018-19) Mewar Hospital Pvt. Ltd., Vs The Asstt. Bedla Road, Priyadarshani Commissioner of Nagar, Udaipur Income Tax, Central Circle-02, Income Tax Department, Sub- city Centre, Savina, Udaipur (Appellant) (Respondent) PAN NO. AADCM 7804 L ITA Nos. 167 to 169/Jodh/2022 (ASSESSMENT YEARS- 2016-17 to 2018-19) The Asstt. Commissioner of Vs Mewar Hospital Income Tax, Central…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 139 to 144/Jodh/2022 (ASSESSMENT YEARS- 2012-13, 2014-15, 2016-17, 2015-16, 2017-18 & 2018-19) Mewar Hospital Pvt. Ltd., Vs The Asstt. Bedla Road, Priyadarshani Commissioner of Nagar, Udaipur Income Tax, Central Circle-02, Income Tax Department, Sub- city Centre, Savina, Udaipur (Appellant) (Respondent) PAN NO. AADCM 7804 L ITA Nos. 167 to 169/Jodh/2022 (ASSESSMENT YEARS- 2016-17 to 2018-19) The Asstt. Commissioner of Vs Mewar Hospital Income Tax, Central…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 139 to 144/Jodh/2022 (ASSESSMENT YEARS- 2012-13, 2014-15, 2016-17, 2015-16, 2017-18 & 2018-19) Mewar Hospital Pvt. Ltd., Vs The Asstt. Bedla Road, Priyadarshani Commissioner of Nagar, Udaipur Income Tax, Central Circle-02, Income Tax Department, Sub- city Centre, Savina, Udaipur (Appellant) (Respondent) PAN NO. AADCM 7804 L ITA Nos. 167 to 169/Jodh/2022 (ASSESSMENT YEARS- 2016-17 to 2018-19) The Asstt. Commissioner of Vs Mewar Hospital Income Tax, Central…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 139 to 144/Jodh/2022 (ASSESSMENT YEARS- 2012-13, 2014-15, 2016-17, 2015-16, 2017-18 & 2018-19) Mewar Hospital Pvt. Ltd., Vs The Asstt. Bedla Road, Priyadarshani Commissioner of Nagar, Udaipur Income Tax, Central Circle-02, Income Tax Department, Sub- city Centre, Savina, Udaipur (Appellant) (Respondent) PAN NO. AADCM 7804 L ITA Nos. 167 to 169/Jodh/2022 (ASSESSMENT YEARS- 2016-17 to 2018-19) The Asstt. Commissioner of Vs Mewar Hospital Income Tax, Central…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 139 to 144/Jodh/2022 (ASSESSMENT YEARS- 2012-13, 2014-15, 2016-17, 2015-16, 2017-18 & 2018-19) Mewar Hospital Pvt. Ltd., Vs The Asstt. Bedla Road, Priyadarshani Commissioner of Nagar, Udaipur Income Tax, Central Circle-02, Income Tax Department, Sub- city Centre, Savina, Udaipur (Appellant) (Respondent) PAN NO. AADCM 7804 L ITA Nos. 167 to 169/Jodh/2022 (ASSESSMENT YEARS- 2016-17 to 2018-19) The Asstt. Commissioner of Vs Mewar Hospital Income Tax, Central…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 139 to 144/Jodh/2022 (ASSESSMENT YEARS- 2012-13, 2014-15, 2016-17, 2015-16, 2017-18 & 2018-19) Mewar Hospital Pvt. Ltd., Vs The Asstt. Bedla Road, Priyadarshani Commissioner of Nagar, Udaipur Income Tax, Central Circle-02, Income Tax Department, Sub- city Centre, Savina, Udaipur (Appellant) (Respondent) PAN NO. AADCM 7804 L ITA Nos. 167 to 169/Jodh/2022 (ASSESSMENT YEARS- 2016-17 to 2018-19) The Asstt. Commissioner of Vs Mewar Hospital Income Tax, Central…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 139 to 144/Jodh/2022 (ASSESSMENT YEARS- 2012-13, 2014-15, 2016-17, 2015-16, 2017-18 & 2018-19) Mewar Hospital Pvt. Ltd., Vs The Asstt. Bedla Road, Priyadarshani Commissioner of Nagar, Udaipur Income Tax, Central Circle-02, Income Tax Department, Sub- city Centre, Savina, Udaipur (Appellant) (Respondent) PAN NO. AADCM 7804 L ITA Nos. 167 to 169/Jodh/2022 (ASSESSMENT YEARS- 2016-17 to 2018-19) The Asstt. Commissioner of Vs Mewar Hospital Income Tax, Central…

ACIT, CENTRAL CIRCLE-2, NOIDA vs. BRYS RESORTS PVT. LTD., NOIDA

In the result, the cross objections filed by the assessee are allowed and the appeals filed by the Revenue are dismissed as infructuous

ITA 1039/DEL/2022[2013-14]Status: DisposedITAT Delhi28 Aug 2023AY 2013-14

Bench: SHRI SHAMIM YAHYA (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 153CSection 234BSection 68

…uch years cannot be disturbed---Items of regular assessment cannot be added back in the proceedings under s. 153C when no incriminating documents were found in respect of the disallowed amounts in the search proceedings.----LMJ International Ltd. vs. Dy. CIT, 119 TTJ 214 (Kol) • Incriminating material vis-a-vis relevant assessment years-Cheque book relating to assessee found during the search operation which is duly recorded in the assessee’s books of account and reflected in its return cannot be said to be an incriminating material for the purpose of proceedings under s. 153C and. therefore, disallowances and ad…

ACIT, CENTRAL CIRCLE-2, NOIDA vs. BRYS RESORTS PVT. LTD., NOIDA

In the result, the cross objections filed by the assessee are allowed and the appeals filed by the Revenue are dismissed as infructuous

ITA 1038/DEL/2022[2012-13]Status: DisposedITAT Delhi28 Aug 2023AY 2012-13

Bench: SHRI SHAMIM YAHYA (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 153CSection 234BSection 68

…uch years cannot be disturbed---Items of regular assessment cannot be added back in the proceedings under s. 153C when no incriminating documents were found in respect of the disallowed amounts in the search proceedings.----LMJ International Ltd. vs. Dy. CIT, 119 TTJ 214 (Kol) • Incriminating material vis-a-vis relevant assessment years-Cheque book relating to assessee found during the search operation which is duly recorded in the assessee’s books of account and reflected in its return cannot be said to be an incriminating material for the purpose of proceedings under s. 153C and. therefore, disallowances and ad…

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

…be made for the assessment years in which incriminating material is not recovered even though incriminating material may be recovered for other years in the block of 6 years. 20.25 The Hon'ble Kolkata Tribunal in the case of LMJ International Ltd. vs. DCIT (119 TTJ 214) has observed as under: "Where nothing incriminating is found in the course of search relating to any assessment years, the assessments for such years cannot be disturbed; items of regular assessment cannot be added back in the proceeding under s. 153C when no indiscriminating documents were found in respect of the disallowed amounts in the sear…

M/S. SPAN FOUNDATION PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

ITA 2521/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

…roduced or not already disclosed or made known in the course of original assessment. "[Emphasis given] 30 M/s. Garg Brothers Pvt. Ltd. M/s. Cliff TreximPvt. Ltd. M/s. Span Foundation Pvt. Ltd. Assessment Year: 2009-10 v) LMJ International Ltd. vs. DCIT (2008) 119 TTJ 214 (Kol) "13. In view of the above discussions, it is possible to effect reconciliation of the two provisos appended to s. 153A by restricting the meaning of the term "assess or reassess" appearing in the first proviso. After the search, in our considered opinion, the total income of the assessee is to be recomputed on the basis of the undisclosed i…

M/S. CLIFF TREXIM PVT. LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

ITA 2520/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

…roduced or not already disclosed or made known in the course of original assessment. "[Emphasis given] 30 M/s. Garg Brothers Pvt. Ltd. M/s. Cliff TreximPvt. Ltd. M/s. Span Foundation Pvt. Ltd. Assessment Year: 2009-10 v) LMJ International Ltd. vs. DCIT (2008) 119 TTJ 214 (Kol) "13. In view of the above discussions, it is possible to effect reconciliation of the two provisos appended to s. 153A by restricting the meaning of the term "assess or reassess" appearing in the first proviso. After the search, in our considered opinion, the total income of the assessee is to be recomputed on the basis of the undisclosed i…

M/S. GARG BROTHERS PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

ITA 2519/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

…roduced or not already disclosed or made known in the course of original assessment. "[Emphasis given] 30 M/s. Garg Brothers Pvt. Ltd. M/s. Cliff TreximPvt. Ltd. M/s. Span Foundation Pvt. Ltd. Assessment Year: 2009-10 v) LMJ International Ltd. vs. DCIT (2008) 119 TTJ 214 (Kol) "13. In view of the above discussions, it is possible to effect reconciliation of the two provisos appended to s. 153A by restricting the meaning of the term "assess or reassess" appearing in the first proviso. After the search, in our considered opinion, the total income of the assessee is to be recomputed on the basis of the undisclosed i…

ASST CIT 25(2), MUMBAI vs. PRATIKSHA SHAH, MUMBAI

The appeals of the Revenue are dismissed

ITA 3479/MUM/2014[2006-07]Status: DisposedITAT Mumbai03 Oct 2017AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(1)Section 143(2)Section 153ASection 271(1)(c)

…f Jignesh P. Shah in ITA No.1553 & 3173/M/2010 order dated 13.02.15 as placed on record. Reliance was also placed on the decision of the co-ordinate bench of the Tribunal in the case of ITA Nos. 1422 & 1423/Mum/2010, Smt. Pratiksha Shah LMJ International Ltd. 119 TTJ 214 wherein it was held that where nothing incriminating is found in the course of search relating to any assessment years, the assessments for such years cannot be disturbed. Items of regular assessment cannot be added back in the proceedings under s.153C when no incriminating documents were found in respect of the disallowed amounts in search proce…

ACIT 25(2), MUMBAI vs. PRATIKSHA B SHAH, MUMBAI

The appeals of the Revenue are dismissed

ITA 4655/MUM/2012[2005-06]Status: DisposedITAT Mumbai03 Oct 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(1)Section 143(2)Section 153ASection 271(1)(c)

…f Jignesh P. Shah in ITA No.1553 & 3173/M/2010 order dated 13.02.15 as placed on record. Reliance was also placed on the decision of the co-ordinate bench of the Tribunal in the case of ITA Nos. 1422 & 1423/Mum/2010, Smt. Pratiksha Shah LMJ International Ltd. 119 TTJ 214 wherein it was held that where nothing incriminating is found in the course of search relating to any assessment years, the assessments for such years cannot be disturbed. Items of regular assessment cannot be added back in the proceedings under s.153C when no incriminating documents were found in respect of the disallowed amounts in search proce…

KRISHNA GHOSH,DAKSHIN DINAJPUR vs. ACIT, CC-XX, KOLKATA, 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

…d 29-12-06 passed u/s. 153A/144 of the Act. 4. In first appeal, the assessee challenged the 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 parad…

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

…/JU/2011 dated 22.2.2013, Ld Counsel reiterated that the notice becomes invalid when there is no incriminating material. Similar view was repeated by the Ld Counsel by relying on the decision of the ITAT, Kolkata in the case of LMJ International Ltd vs. DCIT, 119 TTJ 214 (Kol). The said decision of the of ITAT Kolkata (supra) is relevant for the proposition that where noting incriminating was found in course of search relating to assessments, assessment for such years cannot be disturbed. He culled out many other decisions which are as under. a) Anil P Khimani vs. DCIT [2010 TIOL-177-ITAT- MUM] b) Meghmani Organi…

ACIT, NEW DELHI vs. SMT. DIVYA JAIN, NEW DELHI

In the result, the Appeal of the Revenue Dismissed and Cross

ITA 4315/DEL/2011[2007-08]Status: DisposedITAT Delhi09 Oct 2015AY 2007-08

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Md. Mohsin Alam, CIT(DR)
Section 143(2)Section 153ASection 153C

…11 be reopened up 153C in view of the following decisions reported at PB 37:- Anil P. Khimani v/s. DCIT 2010 - TIOL -177 ITAT - Mumbai "B" Bench Anil Kumar Bhatia vis. ACIT (ITA No. 2660to2665/Del/2009 ITAT 'B' Bench LMJ International Ltd. vls. DCIT (2008) 119 TTJ 214 (Kol) Ms. Shyam Lata Kaushik vls. ACIT (2008) 114 TTJ 940 (Del) Shivnath Rai Harnarain (India) Ltd. (2008) 304 ITR (AT) 271 (Del) PB 3-12 are the submission before Ld. CIT(A). PB 43-44 is the copy of remand report of this issue giving the satisfaction note u/s 153C and it may please be seen, based on that, that the only basis was the document…

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PCIT v. Abhisar Buildwell P. Ltd. (119 TTJ 214) — Cited in 21 Judgments | BharatTax