PCIT v. Instronics Ltd.

82 Taxmann.com 357High Court2017#2660 most cited

What is PCIT v. Instronics Ltd. authority for?

Where the Assessing Officer of the searched person is also the Assessing Officer of the 'other person' (assessee), the satisfaction note recorded by this common AO regarding seized documents belonging to the assessee is sufficient to justify the issuance of a notice under Section 153C against the assessee.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2024.

Also referred to as

PCIT v. Instronics Ltd. · Section 153C · satisfaction note · common Assessing Officer · searched person · other person · validity of notice · seized documents · search assessment · Section 132

Sections most often in play

Section 132Section 143(3)Section 147Section 148Section 153ASection 153CSection 2(35)Section 133A
Read the full judgment

Issues it is cited on

section 6(3)(ii)section 6(3)section 153cofsection 132(4a)(i)section 292c(1)(i)section 292c(1)section 153(c)(1)section 4(1)section 150section 153(c)strategic investmentsection 158bd

Judgments citing PCIT v. Instronics Ltd.

M/S. Svil Mines Ltd., New Delhi vs. DCIT, New Delhi

In the result, Assessee’s Appeal stands allowed

ITA 1684/DEL/2012[2005-06]Status: DisposedITAT Delhi07 Dec 2017AY 2005-06

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

For Appellant: Sh. Rajiv Saxena, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 143(1)Section 153ASection 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No.1684/DEL/2012 A.Y. : 2005-06 M/S SVIL MINES LTD. VS. DCIT, CENTRAL CIRCLE-25, (AMALGATED COMPANY OF ROOM NO. 331, ARA CENTRE, AMALGATING COMPANY M/S JHANDEWALAN EXTN., TEXEFX MARBLE INDUSTRIES NEW DELHI LTD.) E-3, 1ST FLOOR, PHASE-II, MANGOLPURI INDUSTRIAL AREA, NEW DELHI -34 (PAN: AAICS5805Q) (ASSESSEE) (RESPONDENT) Assessee by : Sh. Rajiv Saxena, Adv. & Sh. Shyam Sunder, Adv. Revenue by : Sh. S.S. Rana, CIT(DR) ORDER PER H.S. SIDHU : JM The Assessee has file…

JCIT, New Delhi vs. M/S Siddhi Vinayak Aromatics Pvt. Ltd., New Delhi

In the result, all the Assessee’s Cross Objections filed by the

ITA 3181/DEL/2011[2006-07]Status: DisposedITAT Delhi07 Dec 2017AY 2006-07

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

For Appellant: Sh. Rajiv Saxena, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos.3178 to 3181/DEL/2011 A.Yrs. : 2001-02, 2004-05, 2005-06 & 2006-07 JCIT, CENTRAL CIRCLE-25, VS. SIDDHI VINAYAK AROMATICS ROOM NO. 331, ARA CENTRE, PVT. LTD., E-3, 1ST FLOOR, PHASE-II, JHANDEWALAN EXTN., NEW DELHI MANGOLPURI INDUSTRIAL AREA, NEW DELHI (PAN: AAECS6671A) (ASSESSEE) (RESPONDENT) AND CROSS OBJECTION NOS. 276 to 279/DEL/2011 IN I.T.A. Nos.3178 to 3181/DEL/2011 A.Yrs. 2001-02, 2004-05, 2005-06 & 2006-07 SIDDHI VINAYAK AROMATICS VS. JCIT, CENTRAL CIR…

JCIT, New Delhi vs. M/S Siddhi Vinayak Aromatics Pvt. Ltd., New Delhi

In the result, all the Assessee’s Cross Objections filed by the

ITA 3178/DEL/2011[2001-02]Status: DisposedITAT Delhi07 Dec 2017AY 2001-02

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

For Appellant: Sh. Rajiv Saxena, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos.3178 to 3181/DEL/2011 A.Yrs. : 2001-02, 2004-05, 2005-06 & 2006-07 JCIT, CENTRAL CIRCLE-25, VS. SIDDHI VINAYAK AROMATICS ROOM NO. 331, ARA CENTRE, PVT. LTD., E-3, 1ST FLOOR, PHASE-II, JHANDEWALAN EXTN., NEW DELHI MANGOLPURI INDUSTRIAL AREA, NEW DELHI (PAN: AAECS6671A) (ASSESSEE) (RESPONDENT) AND CROSS OBJECTION NOS. 276 to 279/DEL/2011 IN I.T.A. Nos.3178 to 3181/DEL/2011 A.Yrs. 2001-02, 2004-05, 2005-06 & 2006-07 SIDDHI VINAYAK AROMATICS VS. JCIT, CENTRAL CIR…

JCIT, New Delhi vs. M/S Allied Perfumers Pvt. Ltd., New Delhi

In the result, both the Assessee’s Cross Objections filed by the

ITA 3172/DEL/2011[2002-03]Status: DisposedITAT Delhi07 Dec 2017AY 2002-03

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

For Appellant: Sh. Rajiv Saxena, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos.3171 to 3172/DEL/2011 A.Yrs. : 2001-02 TO 2002-03 JCIT, CENTRAL CIRCLE-25, VS. ALLIED PERFUMERS PVT. LTD. E-3, 1ST FLOOR, PHASE-II, ROOM NO. 331, ARA CENTRE, JHANDEWALAN EXTN., MANGOLPURI INDUSTRIAL NEW DELHI AREA, NEW DELHI -34 (PAN: AACCA4321K) (ASSESSEE) (RESPONDENT) AND CROSS OBJECTION NOS. 274 to 275/DEL/2011 IN I.T.A. Nos.3171 to 3172/DEL/2011 A.Yrs. 2001-02 TO 2002-03 ALLIED PERFUMERS PVT. LTD. VS. JCIT, CENTRAL CIRCLE-25, E-3, 1ST FLOOR, PHASE-II, ROO…