PCIT v. Jignesh P. Shah

99 Taxmann.com 111High Court2018#9944 most cited

What is PCIT v. Jignesh P. Shah authority for?

Additions made under section 153A of the Income Tax Act, 1961, are invalid if assessments for the relevant years had already attained finality and no incriminating material was found during the search.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

PCIT v. Jignesh P. Shah · 99 taxmann.com 111 · section 153A · incriminating material · finality of assessment · search proceedings · invalid addition · deemed dividend

Sections most often in play

Section 271(1)(c)Section 143(3)Section 153ASection 245D(1)Section 245HA(3)Section 250Section 132Section 245C

Issues it is cited on

section 245c(1)section 245d(1)section 245hasection 245csettlement applicationsection 245d(4)section 245dincome tax settlement commissionsection 245deemed dividendsection 132asection 32

Judgments citing PCIT v. Jignesh P. Shah

H.K. Enterprises, Mumbai vs. Dy CIT - CC-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 317/MUM/2021[2015-16]Status: DisposedITAT Mumbai24 Jan 2025AY 2015-16

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 268/Mum/2021 (A.Y: 2013-14) ITA No. 314/Mum/2021 (A.Y: 2018-19) ITA No. 316/Mum/2021 (A.Y: 2014-15) HK Enterprises Vs. DCIT – CC 2(4) 802, Pratistha 74/80, 3rd Floor, Souri Bhavan, MK Road, Bldg, Babu Genu Road, Mumbai – 400020. Kalbadevi, Mumbai – 400002. PAN/GIR No. AAFFH6076C (Applicant) (Respondent) Assessee by Shri Rajiv Khandelwal Revenue by Shri Biswanath Das, CIT DR सुनवाई क" तारीख/Date of Hearing 28.11.2024 घोषणा क" तारीख/Date of Pronouncement 24.01.2025 आ…

H.K. Enterprises, Mumbai vs. Dy CIT CC - 2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 316/MUM/2021[2014-15]Status: DisposedITAT Mumbai24 Jan 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 268/Mum/2021 (A.Y: 2013-14) ITA No. 314/Mum/2021 (A.Y: 2018-19) ITA No. 316/Mum/2021 (A.Y: 2014-15) HK Enterprises Vs. DCIT – CC 2(4) 802, Pratistha 74/80, 3rd Floor, Souri Bhavan, MK Road, Bldg, Babu Genu Road, Mumbai – 400020. Kalbadevi, Mumbai – 400002. PAN/GIR No. AAFFH6076C (Applicant) (Respondent) Assessee by Shri Rajiv Khandelwal Revenue by Shri Biswanath Das, CIT DR सुनवाई क" तारीख/Date of Hearing 28.11.2024 घोषणा क" तारीख/Date of Pronouncement 24.01.2025 आ…

H.K.Enterprises, Mumbai vs. DCIT, Central Circle-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 315/MUM/2021[2017-18]Status: DisposedITAT Mumbai24 Jan 2025AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 268/Mum/2021 (A.Y: 2013-14) ITA No. 314/Mum/2021 (A.Y: 2018-19) ITA No. 316/Mum/2021 (A.Y: 2014-15) HK Enterprises Vs. DCIT – CC 2(4) 802, Pratistha 74/80, 3rd Floor, Souri Bhavan, MK Road, Bldg, Babu Genu Road, Mumbai – 400020. Kalbadevi, Mumbai – 400002. PAN/GIR No. AAFFH6076C (Applicant) (Respondent) Assessee by Shri Rajiv Khandelwal Revenue by Shri Biswanath Das, CIT DR सुनवाई क" तारीख/Date of Hearing 28.11.2024 घोषणा क" तारीख/Date of Pronouncement 24.01.2025 आ…

H.K. Enterprises, Mumbai vs. Dy CIT -CC-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 314/MUM/2021[2018-19]Status: DisposedITAT Mumbai24 Jan 2025AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 268/Mum/2021 (A.Y: 2013-14) ITA No. 314/Mum/2021 (A.Y: 2018-19) ITA No. 316/Mum/2021 (A.Y: 2014-15) HK Enterprises Vs. DCIT – CC 2(4) 802, Pratistha 74/80, 3rd Floor, Souri Bhavan, MK Road, Bldg, Babu Genu Road, Mumbai – 400020. Kalbadevi, Mumbai – 400002. PAN/GIR No. AAFFH6076C (Applicant) (Respondent) Assessee by Shri Rajiv Khandelwal Revenue by Shri Biswanath Das, CIT DR सुनवाई क" तारीख/Date of Hearing 28.11.2024 घोषणा क" तारीख/Date of Pronouncement 24.01.2025 आ…

H.K. Enterprises, Mumbai vs. Dy CIT-CC-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 269/MUM/2021[2012-13]Status: DisposedITAT Mumbai24 Jan 2025AY 2012-13

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 268/Mum/2021 (A.Y: 2013-14) ITA No. 314/Mum/2021 (A.Y: 2018-19) ITA No. 316/Mum/2021 (A.Y: 2014-15) HK Enterprises Vs. DCIT – CC 2(4) 802, Pratistha 74/80, 3rd Floor, Souri Bhavan, MK Road, Bldg, Babu Genu Road, Mumbai – 400020. Kalbadevi, Mumbai – 400002. PAN/GIR No. AAFFH6076C (Applicant) (Respondent) Assessee by Shri Rajiv Khandelwal Revenue by Shri Biswanath Das, CIT DR सुनवाई क" तारीख/Date of Hearing 28.11.2024 घोषणा क" तारीख/Date of Pronouncement 24.01.2025 आ…

H.K. Enterprises, Mumbai vs. Dy CIT-CC-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 268/MUM/2021[2013-14]Status: DisposedITAT Mumbai24 Jan 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 268/Mum/2021 (A.Y: 2013-14) ITA No. 314/Mum/2021 (A.Y: 2018-19) ITA No. 316/Mum/2021 (A.Y: 2014-15) HK Enterprises Vs. DCIT – CC 2(4) 802, Pratistha 74/80, 3rd Floor, Souri Bhavan, MK Road, Bldg, Babu Genu Road, Mumbai – 400020. Kalbadevi, Mumbai – 400002. PAN/GIR No. AAFFH6076C (Applicant) (Respondent) Assessee by Shri Rajiv Khandelwal Revenue by Shri Biswanath Das, CIT DR सुनवाई क" तारीख/Date of Hearing 28.11.2024 घोषणा क" तारीख/Date of Pronouncement 24.01.2025 आ…

H.K. Enterprises, Mumbai vs. Dy CIT-CC-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 267/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Jan 2025AY 2016-17

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 268/Mum/2021 (A.Y: 2013-14) ITA No. 314/Mum/2021 (A.Y: 2018-19) ITA No. 316/Mum/2021 (A.Y: 2014-15) HK Enterprises Vs. DCIT – CC 2(4) 802, Pratistha 74/80, 3rd Floor, Souri Bhavan, MK Road, Bldg, Babu Genu Road, Mumbai – 400020. Kalbadevi, Mumbai – 400002. PAN/GIR No. AAFFH6076C (Applicant) (Respondent) Assessee by Shri Rajiv Khandelwal Revenue by Shri Biswanath Das, CIT DR सुनवाई क" तारीख/Date of Hearing 28.11.2024 घोषणा क" तारीख/Date of Pronouncement 24.01.2025 आ…

Faiz Zakir Vali, Nagpur vs. Assistant Commissioner of Income Tax Central Circle-2(1), Nagpur

In the result, appeal filed by the assessee is allowed

ITA 65/NAG/2021[2010-11]Status: DisposedITAT Nagpur06 Aug 2024AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veen AgrawalFor Respondent: Shri Kailash C. Kanojiya
Section 10Section 132(4)Section 139Section 139(4)Section 143(2)Section 153ASection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.65/Nag./2021 (Assessment Year : 2010–11) Faiz Zakir Vali 1, Universal Square ……………. Appellant 1505/1, Shantinagar, Nagpur 440 002 PAN – ABBPV9750E v/s Asstt. Commissioner of Income Tax ……………. Respondent Central Circle–2(1), Nagpur Assessee by : Smt. Veen Agrawal Revenue by : Shri Kailash C. Kanojiya Date of Hearing – 01/08/2024 Date of Order – 06/08/2024 O R D E R PER K.M. ROY, A.M. The appeal has been filed by the assessee challenging the impugned order dated 22/04…

DCIT, CC - 2(4), Mumbai vs. Mishal Nickunj Shah Shri. L/H. of Late Nickunj Gunvantrai Shah, Mumbai

Accordingly, grounds raised by the revenue are dismissed

ITA 2312/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Dec 2022AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Rakesh Garg
Section 10(38)Section 132(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.2312, 2311 & 2356/MUM/2022 (A.Ys.2014-15, 2015-16 & 2017-18) DCIT – Central Circle – 2(4) v. Shri Mishal Nickunj Shah Room No. 802, 8th Floor {L/H of Late Shri NickunjGunvantrai Shah} 22/23, Krishna Mahal Prathishtha Bhavan, M.K. Road Netaji Subhash Road, Marine Drive Mumbai - 400020 Mumbai - 400020 PAN: ALVPS2634L (Appellant) (Respondent) C.O. Nos. 138, 139 & 140/MUM/2022 [ARISING OUT OF ITA NOs. 2312, 2311 & 2356/MUM/2022 (A.Ys. 2014-15,…

DCIT, CC - 2(4), Mumbai vs. Mishal Nickunj Shah Shri. L/H. of Late Nickunj Gunvantrai Shah, Mumbai

Accordingly, grounds raised by the revenue are dismissed

ITA 2311/MUM/2022[2015-16]Status: DisposedITAT Mumbai28 Dec 2022AY 2015-16

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Rakesh Garg
Section 10(38)Section 132(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.2312, 2311 & 2356/MUM/2022 (A.Ys.2014-15, 2015-16 & 2017-18) DCIT – Central Circle – 2(4) v. Shri Mishal Nickunj Shah Room No. 802, 8th Floor {L/H of Late Shri NickunjGunvantrai Shah} 22/23, Krishna Mahal Prathishtha Bhavan, M.K. Road Netaji Subhash Road, Marine Drive Mumbai - 400020 Mumbai - 400020 PAN: ALVPS2634L (Appellant) (Respondent) C.O. Nos. 138, 139 & 140/MUM/2022 [ARISING OUT OF ITA NOs. 2312, 2311 & 2356/MUM/2022 (A.Ys. 2014-15,…

DCIT, Jaipur vs. Siyaram Exports India Pvt. Ltd., Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 136/JPR/2017[2009-10]Status: DisposedITAT Jaipur17 Jun 2019AY 2009-10

Bench: Or During The Hearing Of This Appeal.”

For Appellant: Shri Rajeev Sogani (CA) &For Respondent: Shri B.K. Gupta (JCIT)
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

…n support of his contention, he has relied upon the following decisions:- • Saumya Construction (P.) Ltd. (2017) 81 taxmann.com 292. • Sunrise Finlease (p.) Ltd. (2018) 89 taxmann.com 1. • Deepak Kumar Agarwal (2017) 86 taxmann.com 3 • Jignesh P. Shah (2018) 99 Taxmann.com 111 • Harjeev Aggarwal (2016) 70 taxmann.com 95 • Best Infrastructure India Pvt. Ltd. ITA nos. 1698 to 1701 & 1753/Del/2014. He has also relied upon the decision dated 16.05.2019 of this tribunal in case of Smt. Aruna Sankhla vs. DCIT in ITA No. 483/JP/2016. Thus, the ld. AR has contended that the ld. CIT(A) has deleted the addition by fol…