PCIT v. Abhisar Buildwell P. Ltd.

119 TTJ 214Income Tax Appellate Tribunal2008#5402 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2023.

Issues it is cited on

explanation to section 37 principal officer section 192 section 40(a)(i)rejection of books of account fees for technical services section 30 section 127 section 200 assessee in default section 145(3)section 201

Judgments citing PCIT v. Abhisar Buildwell P. Ltd.

ACIT, New Delhi vs. M/S. Delhi Hospital Supply Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3996/DEL/2011[2003-04]Status: DisposedITAT Delhi01 Oct 2015AY 2003-04

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

For Appellant: Sh. Salil Aggarwal, Adv. &For Respondent: Md. Mohsin Alam, CIT(DR)

Section 143(3)Section 153ASection 40A(3)

…order that the AO has made the. impugned disallowances which is not based on any incriminating document/ material found during the course of search. On this issue the Kolkata Bench of ITAT has held the following in the case of LMJ International Ltd. vs. DCIT .119 TTJ 214, which is as under:- "Where nothing incriminating is found in the course of search relating to any assessment years, the 4 assessments for such years cannot be disturbed; items of regular assessment cannot be added back in the proceeding under s. l53C when no indiscriminating documents were found in respect of the disallowed amounts in the search…