Pepsi Foods (P.) Ltd. v. Asstt. CIT

367 ITR 112High Court2014#395 most cited

What is Pepsi Foods (P.) Ltd. v. Asstt. CIT authority for?

For assessments under Section 153C, a specific satisfaction note by the Assessing Officer of the person searched, recorded prior to initiating proceedings, is a jurisdictional prerequisite, rendering its absence void. The approval function under Section 153D is administrative and does not require elaborate reasoning.

225

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2015 to 2026.

Also referred to as

Pepsi Foods (P.) Ltd. v. Asstt. CIT · Section 153C satisfaction note · Section 153D approval · search assessment jurisdiction · 153C proceedings void · Assessing Officer of searched person · administrative approval · no elaborate reasoning

Sections most often in play

Section 153CSection 153ASection 132Section 131Section 69ASection 68Section 143(3)Section 147

Issues it is cited on

section 132(4a)(i)section 292c(1)(i)section 6(3)(ii)section 292c(1)section 153(c)(1)section 6(3)section 4(1)section 158bdsection 153(c)section 292csection 153c(1)section 292

Judgments citing Pepsi Foods (P.) Ltd. v. Asstt. CIT

Kanipakam Hari Prasad Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 23/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…s the documents or material seized 'belonged' to the Assessee, the assumption of jurisdiction under Section 153C of the Act qua such Assessee would be impermissible. The legal position in this regard was explained in Pepsi Foods (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Del)where in para 6 it was held as under: '6. On a plain reading of Section 153C, it is evident that the Assessing Officer of the searched person must be "satisfied" that inter alia any document seized or requisitioned "belongs to" a person other than the searched person. It is only then that the Assessing Officer of the searched person can hand…

Kanipakam Hari Prasad Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 22/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…s the documents or material seized 'belonged' to the Assessee, the assumption of jurisdiction under Section 153C of the Act qua such Assessee would be impermissible. The legal position in this regard was explained in Pepsi Foods (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Del)where in para 6 it was held as under: '6. On a plain reading of Section 153C, it is evident that the Assessing Officer of the searched person must be "satisfied" that inter alia any document seized or requisitioned "belongs to" a person other than the searched person. It is only then that the Assessing Officer of the searched person can hand…

Kanipakam Hari Prasad Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 21/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…s the documents or material seized 'belonged' to the Assessee, the assumption of jurisdiction under Section 153C of the Act qua such Assessee would be impermissible. The legal position in this regard was explained in Pepsi Foods (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Del)where in para 6 it was held as under: '6. On a plain reading of Section 153C, it is evident that the Assessing Officer of the searched person must be "satisfied" that inter alia any document seized or requisitioned "belongs to" a person other than the searched person. It is only then that the Assessing Officer of the searched person can hand…

Kanipakam Hari Prasad Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 20/HYD/2023[2016-17]Status: DisposedITAT Hyderabad28 Feb 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…s the documents or material seized 'belonged' to the Assessee, the assumption of jurisdiction under Section 153C of the Act qua such Assessee would be impermissible. The legal position in this regard was explained in Pepsi Foods (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Del)where in para 6 it was held as under: '6. On a plain reading of Section 153C, it is evident that the Assessing Officer of the searched person must be "satisfied" that inter alia any document seized or requisitioned "belongs to" a person other than the searched person. It is only then that the Assessing Officer of the searched person can hand…

Parige Venkat Ram Reddy, Kamareddy vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 19/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…s the documents or material seized 'belonged' to the Assessee, the assumption of jurisdiction under Section 153C of the Act qua such Assessee would be impermissible. The legal position in this regard was explained in Pepsi Foods (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Del)where in para 6 it was held as under: '6. On a plain reading of Section 153C, it is evident that the Assessing Officer of the searched person must be "satisfied" that inter alia any document seized or requisitioned "belongs to" a person other than the searched person. It is only then that the Assessing Officer of the searched person can hand…

Parige Venkat Ram Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 18/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…s the documents or material seized 'belonged' to the Assessee, the assumption of jurisdiction under Section 153C of the Act qua such Assessee would be impermissible. The legal position in this regard was explained in Pepsi Foods (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Del)where in para 6 it was held as under: '6. On a plain reading of Section 153C, it is evident that the Assessing Officer of the searched person must be "satisfied" that inter alia any document seized or requisitioned "belongs to" a person other than the searched person. It is only then that the Assessing Officer of the searched person can hand…

Guduri Venkata Raju, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 17/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…s the documents or material seized 'belonged' to the Assessee, the assumption of jurisdiction under Section 153C of the Act qua such Assessee would be impermissible. The legal position in this regard was explained in Pepsi Foods (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Del)where in para 6 it was held as under: '6. On a plain reading of Section 153C, it is evident that the Assessing Officer of the searched person must be "satisfied" that inter alia any document seized or requisitioned "belongs to" a person other than the searched person. It is only then that the Assessing Officer of the searched person can hand…

Gudduri Venkata Raju, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 16/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…s the documents or material seized 'belonged' to the Assessee, the assumption of jurisdiction under Section 153C of the Act qua such Assessee would be impermissible. The legal position in this regard was explained in Pepsi Foods (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Del)where in para 6 it was held as under: '6. On a plain reading of Section 153C, it is evident that the Assessing Officer of the searched person must be "satisfied" that inter alia any document seized or requisitioned "belongs to" a person other than the searched person. It is only then that the Assessing Officer of the searched person can hand…

Tricities Security and Allied Services Private Limited, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 15/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…s the documents or material seized 'belonged' to the Assessee, the assumption of jurisdiction under Section 153C of the Act qua such Assessee would be impermissible. The legal position in this regard was explained in Pepsi Foods (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Del)where in para 6 it was held as under: '6. On a plain reading of Section 153C, it is evident that the Assessing Officer of the searched person must be "satisfied" that inter alia any document seized or requisitioned "belongs to" a person other than the searched person. It is only then that the Assessing Officer of the searched person can hand…

Tricities Security and Allied Services Private Limited, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 14/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…s the documents or material seized 'belonged' to the Assessee, the assumption of jurisdiction under Section 153C of the Act qua such Assessee would be impermissible. The legal position in this regard was explained in Pepsi Foods (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Del)where in para 6 it was held as under: '6. On a plain reading of Section 153C, it is evident that the Assessing Officer of the searched person must be "satisfied" that inter alia any document seized or requisitioned "belongs to" a person other than the searched person. It is only then that the Assessing Officer of the searched person can hand…

Sanjay Garudapally, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 13/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…s the documents or material seized 'belonged' to the Assessee, the assumption of jurisdiction under Section 153C of the Act qua such Assessee would be impermissible. The legal position in this regard was explained in Pepsi Foods (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Del)where in para 6 it was held as under: '6. On a plain reading of Section 153C, it is evident that the Assessing Officer of the searched person must be "satisfied" that inter alia any document seized or requisitioned "belongs to" a person other than the searched person. It is only then that the Assessing Officer of the searched person can hand…

Sanjay Garudapally, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 12/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…s the documents or material seized 'belonged' to the Assessee, the assumption of jurisdiction under Section 153C of the Act qua such Assessee would be impermissible. The legal position in this regard was explained in Pepsi Foods (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Del)where in para 6 it was held as under: '6. On a plain reading of Section 153C, it is evident that the Assessing Officer of the searched person must be "satisfied" that inter alia any document seized or requisitioned "belongs to" a person other than the searched person. It is only then that the Assessing Officer of the searched person can hand…

Garudapally Shruthi Gupta, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 11/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…s the documents or material seized 'belonged' to the Assessee, the assumption of jurisdiction under Section 153C of the Act qua such Assessee would be impermissible. The legal position in this regard was explained in Pepsi Foods (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Del)where in para 6 it was held as under: '6. On a plain reading of Section 153C, it is evident that the Assessing Officer of the searched person must be "satisfied" that inter alia any document seized or requisitioned "belongs to" a person other than the searched person. It is only then that the Assessing Officer of the searched person can hand…

Garudapally Shruthi Gupta, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 10/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…s the documents or material seized 'belonged' to the Assessee, the assumption of jurisdiction under Section 153C of the Act qua such Assessee would be impermissible. The legal position in this regard was explained in Pepsi Foods (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Del)where in para 6 it was held as under: '6. On a plain reading of Section 153C, it is evident that the Assessing Officer of the searched person must be "satisfied" that inter alia any document seized or requisitioned "belongs to" a person other than the searched person. It is only then that the Assessing Officer of the searched person can hand…

M/S. Global Associates, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

In the result, the appeals filed by the assessee for AYs 2008-09

ITA 17/BANG/2021[2012-13]Status: DisposedITAT Bangalore09 Feb 2023AY 2012-13

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 13 to 17/Bang/2021 Assessment years : 2008-09 to 2012-13 M/s. Global Associates, Vs. The Deputy Commissioner No.14, 6th floor, of Income Tax, Geneva House, Central Circle 1(4), Cunningham Road, Bengaluru. Bangalore – 560 001. PAN: AAGFG 0074L APPELLANT RESPONDENT Appellant by : Shri Tata Krishna, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.02.2023 Date of Pronouncement : 09.02.2023 O R D E R Per Bench These ap…

M/S. Global Associates, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

In the result, the appeals filed by the assessee for AYs 2008-09

ITA 16/BANG/2021[2011-12]Status: DisposedITAT Bangalore09 Feb 2023AY 2011-12

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 13 to 17/Bang/2021 Assessment years : 2008-09 to 2012-13 M/s. Global Associates, Vs. The Deputy Commissioner No.14, 6th floor, of Income Tax, Geneva House, Central Circle 1(4), Cunningham Road, Bengaluru. Bangalore – 560 001. PAN: AAGFG 0074L APPELLANT RESPONDENT Appellant by : Shri Tata Krishna, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.02.2023 Date of Pronouncement : 09.02.2023 O R D E R Per Bench These ap…

M/S. Global Associates, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

In the result, the appeals filed by the assessee for AYs 2008-09

ITA 15/BANG/2021[2010-11]Status: DisposedITAT Bangalore09 Feb 2023AY 2010-11

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 13 to 17/Bang/2021 Assessment years : 2008-09 to 2012-13 M/s. Global Associates, Vs. The Deputy Commissioner No.14, 6th floor, of Income Tax, Geneva House, Central Circle 1(4), Cunningham Road, Bengaluru. Bangalore – 560 001. PAN: AAGFG 0074L APPELLANT RESPONDENT Appellant by : Shri Tata Krishna, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.02.2023 Date of Pronouncement : 09.02.2023 O R D E R Per Bench These ap…

M/S. Global Associates, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

In the result, the appeals filed by the assessee for AYs 2008-09

ITA 14/BANG/2021[2009-10]Status: DisposedITAT Bangalore09 Feb 2023AY 2009-10

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 13 to 17/Bang/2021 Assessment years : 2008-09 to 2012-13 M/s. Global Associates, Vs. The Deputy Commissioner No.14, 6th floor, of Income Tax, Geneva House, Central Circle 1(4), Cunningham Road, Bengaluru. Bangalore – 560 001. PAN: AAGFG 0074L APPELLANT RESPONDENT Appellant by : Shri Tata Krishna, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.02.2023 Date of Pronouncement : 09.02.2023 O R D E R Per Bench These ap…

M/S. Global Associates, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

In the result, the appeals filed by the assessee for AYs 2008-09

ITA 13/BANG/2021[2008-09]Status: DisposedITAT Bangalore09 Feb 2023AY 2008-09

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 13 to 17/Bang/2021 Assessment years : 2008-09 to 2012-13 M/s. Global Associates, Vs. The Deputy Commissioner No.14, 6th floor, of Income Tax, Geneva House, Central Circle 1(4), Cunningham Road, Bengaluru. Bangalore – 560 001. PAN: AAGFG 0074L APPELLANT RESPONDENT Appellant by : Shri Tata Krishna, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.02.2023 Date of Pronouncement : 09.02.2023 O R D E R Per Bench These ap…

Joint CIT (OSD) Central Circle-1(4), Mumbai vs. Nabendu Engineering Private Limited, Mumbai

In the result, the appeal filed by the revenue stands dismissed

ITA 875/MUM/2022[2013-14]Status: DisposedITAT Mumbai12 Dec 2022AY 2013-14

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 875/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2013-14) Nabendu Engineering Jcit (Osd), Cen. Cir-1(4), Pvt. Ltd., 9Th Floor, 902, Pratistha बिधम/ 85, Podar Centre, Parel Bhavan, Old Cgo Post Office Lane, Opp. Vs. Bldg.(Annex), M. K. Road, Ambedkar Road, Parel, Mumbai-400 020 Mumbai-400 012 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaecn2103N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Mahesh Akhade, Ld. Dr Shri Siddharth Kothari, Ld. Ar प्रत्यथीकीओरसे/Respondent By : सुनवाईकीतारीख/ : 15.09.2022 Date Of Hearing घोषणाकीतारीख / : 12.12.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Revenue Against The Impugned Order Dated 22.02.2022, Passed By Ld. Cit(A)-47, Mumbai For The Quantum Of Assessment Passed U/S 143(3) R.W.S 153C For Ay 2013-14. 2

For Appellant: Shri Mahesh Akhade, Ld. DR
Section 132(1)Section 139(1)Section 143(3)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM, & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 875/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2013-14) Nabendu Engineering JCIT (OSD), Cen. Cir-1(4), Pvt. Ltd., 9th floor, 902, Pratistha बिधम/ 85, Podar Centre, Parel Bhavan, Old CGO Post Office Lane, Opp. Vs. Bldg.(Annex), M. K. Road, Ambedkar Road, Parel, Mumbai-400 020 Mumbai-400 012 स्थायीलेखासं./जीआइआरसं./ PAN No. AAECN2103N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Mahesh Akhade, Ld. DR Shri Siddharth Kothari, Ld. AR प्रत्यथीकीओरसे/R…