PCIT v. Super Malls Pvt. Ltd.

393 ITR 557High Court2017#654 most cited

What is PCIT v. Super Malls Pvt. Ltd. authority for?

A satisfaction note under section 153C is not invalid on hyper-technical grounds like literal interpretation of 'belonging to' if the Assessing Officer has satisfied himself with the contents of seized documents, even if those documents belong to a third party.

152

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2025.

Also referred to as

PCIT v. Super Malls Pvt. Ltd. · section 153C · satisfaction note · seized documents · third party · belonging to · hyper technical ground · invalid satisfaction note

Read the full judgment

Issues it is cited on

illegal paymentpublic servantcancellation of registrationdumb documentssection 132(4a)section 292cblock perioddelay in filing appealsection 292documents seizedsatisfaction notesection 12aa

Judgments citing PCIT v. Super Malls Pvt. Ltd.

Saraya Industries Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1537/DEL/2012[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…sessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

Saraya Industries Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1312/DEL/2012[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…sessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

Saraya Industries Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1311/DEL/2012[2001-02]Status: DisposedITAT Delhi14 Dec 2018AY 2001-02

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…sessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

Saraya Industries Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1310/DEL/2012[2000-01]Status: DisposedITAT Delhi14 Dec 2018AY 2000-01

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…sessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

U.P. Distillers Association Phd House, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 11/DEL/2012[2007-08]Status: DisposedITAT Delhi14 Dec 2018AY 2007-08

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…sessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

M/S. Superior Industries Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1024/DEL/2012[2006-07]Status: DisposedITAT Delhi14 Dec 2018AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…sessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

M/S. Superior Industries Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1023/DEL/2012[2005-06]Status: DisposedITAT Delhi14 Dec 2018AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…sessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

M/S. Superior Industries Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1022/DEL/2012[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…sessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

U.P. Distillers Association Phd House, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 10/DEL/2012[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…sessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

M/S Narang Distillery Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 5056/DEL/2011[2006-07]Status: DisposedITAT Delhi14 Dec 2018AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…sessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

M/S Kesar Enterprises Ltd., Mumbai vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 3328/DEL/2011[2005-06]Status: DisposedITAT Delhi14 Dec 2018AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…sessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

M/S Sir Shadilal Enterprises Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2679/DEL/2011[2005-06]Status: DisposedITAT Delhi14 Dec 2018AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…sessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

M/S Sir Shadilal Enterprises Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2678/DEL/2011[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…sessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

DCIT, New Delhi vs. M/S. Superior Industries Ltd., Bareilly

In the result, the appeals of the assessee are allowed

ITA 458/DEL/2010[2000-01]Status: DisposedITAT Delhi14 Dec 2018AY 2000-01

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…sessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

DCIT, New Delhi vs. M/S. Kesar Enterprises Ltd., Mumbai

In the result, the appeals of the assessee are allowed

ITA 457/DEL/2010[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…sessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

DCIT, New Delhi vs. M/S. Sir Shadi Lal Enterprises Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 456/DEL/2010[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…sessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

DCIT, New Delhi vs. M/S. Sir Shadi Lal Enterprises Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 455/DEL/2010[2001-02]Status: DisposedITAT Delhi14 Dec 2018AY 2001-02

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…sessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

DCIT, New Delhi vs. M/S. Sir Shadi Lal Enterprises Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 454/DEL/2010[2000-01]Status: DisposedITAT Delhi14 Dec 2018AY 2000-01

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…sessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

Simbhaoli Sugars Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 4217/DEL/2010[2005-06]Status: DisposedITAT Delhi14 Dec 2018AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…sessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

Simbhaoli Sugars Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 4216/DEL/2010[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…sessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…