PCIT v. Shiv Kumar Agarwal

143 Taxmann.com 55High Court2022#2071 most cited

What is PCIT v. Shiv Kumar Agarwal authority for?

Assessments that have attained finality prior to a search and seizure operation cannot be reopened under Section 153A if no incriminating material is found during the search.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2023.

Also referred to as

PCIT v. Shiv Kumar Agarwal · Section 153A · search and seizure · incriminating material · completed assessment · non-abated assessment · section 132(4)

Read the full judgment

Issues it is cited on

voluntary admissionsection 153(1)panchnamaloose paperssatisfaction noteagricultural incomeunexplained expendituresection 69clong term capital gainsection 132(4)unexplained investmentsection 153c

Judgments citing PCIT v. Shiv Kumar Agarwal

Karishma Diamond Pvt. Ltd, Mumbai vs. DCIT Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 855/MUM/2019[2010-11]Status: DisposedITAT Mumbai31 Mar 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Karishma Diamond Pvt. Ltd., Mumbai vs. DCIT Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 854/MUM/2019[2009-10]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Karishma Diamond Pvt. Ltd., Mumbai vs. DCIT Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 853/MUM/2019[2008-09]Status: DisposedITAT Mumbai31 Mar 2023AY 2008-09

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Frontline Diamond Pvt. Ltd., Mumbai vs. DCIT - CC -8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 2276/MUM/2019[2013-14]Status: DisposedITAT Mumbai31 Mar 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Frontline Diamond Pvt. Ltd., Mumbai vs. DCIT - CC -8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 2275/MUM/2019[2014-15]Status: DisposedITAT Mumbai31 Mar 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Pramod Kumar Ranka, Mumbai vs. DCIT - CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 2274/MUM/2019[2013-14]Status: FixedITAT Mumbai31 Mar 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Pramod Kumar Ranka, Mumbai vs. DCIT - CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 2273/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Mar 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Pramod Kumar Ranka, Mumbai vs. DCIT - CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 2272/MUM/2019[2014-15]Status: DisposedITAT Mumbai31 Mar 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Marine Gems Pvt. Ltd., Mumbai vs. DCIT - CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 2271/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Mar 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Marine Gems Pvt. Ltd., Mumbai vs. DCIT - CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 2270/MUM/2019[2013-14]Status: FixedITAT Mumbai31 Mar 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Marine Gems Pvt. Ltd., Mumbai vs. DCIT - CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 2269/MUM/2019[2014-15]Status: DisposedITAT Mumbai31 Mar 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Shri Dharmendra A Babel, Mumbai vs. DCIT Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 1398/MUM/2019[2014-15]Status: DisposedITAT Mumbai31 Mar 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Shri Dharmendra A Babel, Mumbai vs. DCIT Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 1397/MUM/2019[2013-14]Status: DisposedITAT Mumbai31 Mar 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Shri Dharmendra A Babel, Mumbai vs. DCIT Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 1396/MUM/2019[2011-12]Status: DisposedITAT Mumbai31 Mar 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Pr.Commissioner of Income Tax-8 vs. S.P. Singla Construction Pvt. Ltd

Appeal stands dismissed

ITA/29/2019HC Delhi14 Nov 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 132Section 143(1)Section 143(3)Section 153ASection 68

…undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” 9. Even, this Court in Principal Commissioner of Income Tax. vs. Shiv Kumar Agarwal (2022) 143 Taxmann.com 55 (Del) has held where assessment of the respondent had attained finality prior to the date of search and no incriminating material of document has been found at the time of search, no addition could be made under Section 153A of the Act as the case of the respondent was of non-abated assessment. 10. Though the judgment in Kabul Chawla (supr…