Pepsico India Holdings (P.) Ltd. v. Asstt. CIT

50 Taxmann.com 299High Court2014#1188 most cited

What is Pepsico India Holdings (P.) Ltd. v. Asstt. CIT authority for?

Possession of photocopies of documents by a searched person does not automatically imply that the original documents belong to them, which is a crucial distinction for assuming jurisdiction under Section 153C for assessment of a person other than the searched person.

95

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Pepsico India Holdings · Section 153C · Section 132 · search and seizure · jurisdiction · photocopies of documents · documents belonging · searched person · assessment of other person · satisfaction note

Also reported as

270 CTR 467228 Taxmann 1162014 SCC OnLine DEL 4155

Sections most often in play

Section 132Section 147Section 148Section 149Section 151Section 153ASection 153CSection 153D

Issues it is cited on

section 132(4a)(i)section 153(c)section 153c proceedingssection 292bbsatisfaction notesection 127section 129documents seizedsection 292cregular assessmentsection 292bsection 132(1)

Judgments citing Pepsico India Holdings (P.) Ltd. v. Asstt. CIT

Principal Commissioner of Income Tax (Central)- 1 vs. M/S Amrapali Grand

The appeal is dismissed

ITA/1129/2017HC Delhi11 Dec 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 143(3)Section 153Section 153C

…essee under Section 153 C of the Act. The ITAT was of the view that the said document i.e. a chart at pages 53 and 54 of Annexure A-1 did not belong to the Assessee. Following the decisions of this Court in Pepsico India Holdings Pvt. Ltd. v. ACIT (2014) 50 Taxmann.com 299 (Del) and Pepsi Food Pvt. v. ACIT (2014) 52 Taxmann.com 220 (Del), the ITAT held that the initiation of proceedings against the Assessee under Section 153C of the Act was bad in law. 7. Mr. Rahul Chaudhary, learned Senior Standing ITA 1127/2017, 1128/2017 & 1129/2017 Page 3 counsel for the Revenue submitted that the two docu…

Principal Commissioner of Income Tax (Central)- 1 vs. M/S Amrapali Grand

The appeal is dismissed

ITA/1127/2017HC Delhi11 Dec 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 143(3)Section 153Section 153C

…essee under Section 153 C of the Act. The ITAT was of the view that the said document i.e. a chart at pages 53 and 54 of Annexure A-1 did not belong to the Assessee. Following the decisions of this Court in Pepsico India Holdings Pvt. Ltd. v. ACIT (2014) 50 Taxmann.com 299 (Del) and Pepsi Food Pvt. v. ACIT (2014) 52 Taxmann.com 220 (Del), the ITAT held that the initiation of proceedings against the Assessee under Section 153C of the Act was bad in law. 7. Mr. Rahul Chaudhary, learned Senior Standing ITA 1127/2017, 1128/2017 & 1129/2017 Page 3 counsel for the Revenue submitted that the two docu…

Principal Commissioner of Income Tax(Central)-1 vs. M/S Amrapali Grand

The appeal is dismissed

ITA/1128/2017HC Delhi11 Dec 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 143(3)Section 153Section 153C

…essee under Section 153 C of the Act. The ITAT was of the view that the said document i.e. a chart at pages 53 and 54 of Annexure A-1 did not belong to the Assessee. Following the decisions of this Court in Pepsico India Holdings Pvt. Ltd. v. ACIT (2014) 50 Taxmann.com 299 (Del) and Pepsi Food Pvt. v. ACIT (2014) 52 Taxmann.com 220 (Del), the ITAT held that the initiation of proceedings against the Assessee under Section 153C of the Act was bad in law. 7. Mr. Rahul Chaudhary, learned Senior Standing ITA 1127/2017, 1128/2017 & 1129/2017 Page 3 counsel for the Revenue submitted that the two docu…

Adarsh Kumar, New Delhi vs. DCIT, New Delhi

ITA 5096/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Nov 2017AY 2010-11

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

For Appellant: Sh. Amit Goel, & Nippun Mital, CAsFor Respondent: Sh. Ms. Rachna Singh, CIT(DR)
Section 132Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 5095, 5096 & 5097/DEL/2015 A.Yrs. : 2009-10, 2010-11 & 2011-12 ADARSH KUMAR, VS DCIT, CENTRAL CIRCLE-19, 23, SUDHARSHAN APARTMENT, NEW DELHI I.P. EXTENSION, NEW DELHI (PAN: AAAPK6345G) (APPELLANT) (RESPONDENT) Assessee by : Sh. Amit Goel, & Nippun Mital, CAs Department by : Sh. Ms. Rachna Singh, CIT(DR) ORDER PER H.S. SIDHU, JM These are the 03 appeals of assessee are directed against the separate orders of CIT(A)-XXVII, New Delhi all dated 09.6.2015 relating…

Adarsh Kumar, New Delhi vs. DCIT, New Delhi

ITA 5095/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Nov 2017AY 2009-10

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

For Appellant: Sh. Amit Goel, & Nippun Mital, CAsFor Respondent: Sh. Ms. Rachna Singh, CIT(DR)
Section 132Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 5095, 5096 & 5097/DEL/2015 A.Yrs. : 2009-10, 2010-11 & 2011-12 ADARSH KUMAR, VS DCIT, CENTRAL CIRCLE-19, 23, SUDHARSHAN APARTMENT, NEW DELHI I.P. EXTENSION, NEW DELHI (PAN: AAAPK6345G) (APPELLANT) (RESPONDENT) Assessee by : Sh. Amit Goel, & Nippun Mital, CAs Department by : Sh. Ms. Rachna Singh, CIT(DR) ORDER PER H.S. SIDHU, JM These are the 03 appeals of assessee are directed against the separate orders of CIT(A)-XXVII, New Delhi all dated 09.6.2015 relating…

ACIT, New Delhi vs. Sh. Vijay Bahal, Ghaziabad

In the result, both the appeals of the revenue are dismissed

ITA 1855/DEL/2012[2007-08]Status: DisposedITAT Delhi09 Nov 2017AY 2007-08

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiacit, Vs. Vijay Bahal, Central Circle-2, Room No. 323, Ka-Ii, Kavi Nagar, Ghaziabad 3Rd Floor, Ara Centre, Jhandewalan Pan:Aaopb7876R Extn, New Delhi (Appellant) (Respondent) Acit, Vs. Vikram Bahal, Central Circle-2, Room No. 323, C-73, Sector-44, Noida 3Rd Floor, Ara Centre, Jhandewalan Pan:Aaopb7874P Extn, New Delhi (Appellant) (Respondent)

For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri Vijay Varma, CIT DR
Section 132Section 139(1)Section 143(3)Section 153CSection 54E

…ACIT V Shri Vikram Bahal ITA No 1856/Del/2012 ACIT V Shri Vijay Bahal ITA No 1855/Del/2012 A Y 2007-08 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ACIT, Vs. Vijay Bahal, Central Circle-2, Room No. 323, KA-II, Kavi Nagar, Ghaziabad 3rd Floor, ARA Centre, Jhandewalan PAN:AAOPB7876R Extn, New Delhi (Appellant) (Respondent) ACIT, Vs. Vikram Bahal, Central Circle-2, Room No. 323, C-73, Sector-44, Noida 3rd Floor, ARA Centre, Jhandewalan PAN:AAOPB7874P Extn, New Delhi (Appellant) (Respondent) Revenue by : Shri Vijay Varm…

M/S. Chitrakoot Merchandise Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the Appeals filed by the Assessee stand allowed

ITA 6802/DEL/2013[2004-05]Status: DisposedITAT Delhi31 May 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. Naveen Chandra, CIT(DR)
Section 127Section 132Section 139Section 143(2)Section 144Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. Nos.6801 & 6802/DEL/2013 A.Yrs. : 2003-04 & 2004-2005 M/S CHITRAKOOT MERCHANDISE DCIT, CC-12, PVT. LTD. VS. NEW DELHI 12, RING ROAD, ARA CENTRE, JHANDEWALAN LAJPAT NAGAR-IV, EXTN., NEW DELHI NEW DELHI (PAN: AABCC0071E) (APPELLANT) (RESPONDENT) Assessee by : Sh. Sudesh Garg, Adv. Department by : Sh. Naveen Chandra, CIT(DR) ORDER PER H.S. SIDHU : JM These 02 Appeals are filed by the Assessee emanating from the different Orders of the Ld. CIT(A)-XXXI, New Delhi rel…

M/S. Chitrakoot Merchandise Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the Appeals filed by the Assessee stand allowed

ITA 6801/DEL/2013[2003-04]Status: DisposedITAT Delhi31 May 2017AY 2003-04

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. Naveen Chandra, CIT(DR)
Section 127Section 132Section 139Section 143(2)Section 144Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. Nos.6801 & 6802/DEL/2013 A.Yrs. : 2003-04 & 2004-2005 M/S CHITRAKOOT MERCHANDISE DCIT, CC-12, PVT. LTD. VS. NEW DELHI 12, RING ROAD, ARA CENTRE, JHANDEWALAN LAJPAT NAGAR-IV, EXTN., NEW DELHI NEW DELHI (PAN: AABCC0071E) (APPELLANT) (RESPONDENT) Assessee by : Sh. Sudesh Garg, Adv. Department by : Sh. Naveen Chandra, CIT(DR) ORDER PER H.S. SIDHU : JM These 02 Appeals are filed by the Assessee emanating from the different Orders of the Ld. CIT(A)-XXXI, New Delhi rel…

M/S. Global Televenture Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1341/DEL/2014[2004-05]Status: DisposedITAT Delhi07 Apr 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1245/DEL/2014 A.Y. : 2005-2006 M/S GLOBAL REALTY VS. DCIT, CENTRAL CIRCLE-12, CREATIONS LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS EXTN., M/SHIGHLAND DEVELOPERS NEW DELHI PVT. LTD.), 12, RING ROAD, LAJPAT NAGAR-IV, NEW DELHI -110024 (PAN:AAACH1604E) (APPELLANT) (RESPONDENT) AND I.T.A. Nos.1335-1336/DEL/2014 A.YRS. : 2003-04 & 2004-05 M/S GLOBAL HERITAGE VS. DCIT, CENTRAL CIRCLE-12, VENTURE LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS M/S EXTN., KRIS…

M/S. Global Heritage Venture Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1336/DEL/2014[2004-05]Status: DisposedITAT Delhi07 Apr 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1245/DEL/2014 A.Y. : 2005-2006 M/S GLOBAL REALTY VS. DCIT, CENTRAL CIRCLE-12, CREATIONS LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS EXTN., M/SHIGHLAND DEVELOPERS NEW DELHI PVT. LTD.), 12, RING ROAD, LAJPAT NAGAR-IV, NEW DELHI -110024 (PAN:AAACH1604E) (APPELLANT) (RESPONDENT) AND I.T.A. Nos.1335-1336/DEL/2014 A.YRS. : 2003-04 & 2004-05 M/S GLOBAL HERITAGE VS. DCIT, CENTRAL CIRCLE-12, VENTURE LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS M/S EXTN., KRIS…

M/S. Global Heritage Venture Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1335/DEL/2014[2003-04]Status: DisposedITAT Delhi07 Apr 2017AY 2003-04

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1245/DEL/2014 A.Y. : 2005-2006 M/S GLOBAL REALTY VS. DCIT, CENTRAL CIRCLE-12, CREATIONS LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS EXTN., M/SHIGHLAND DEVELOPERS NEW DELHI PVT. LTD.), 12, RING ROAD, LAJPAT NAGAR-IV, NEW DELHI -110024 (PAN:AAACH1604E) (APPELLANT) (RESPONDENT) AND I.T.A. Nos.1335-1336/DEL/2014 A.YRS. : 2003-04 & 2004-05 M/S GLOBAL HERITAGE VS. DCIT, CENTRAL CIRCLE-12, VENTURE LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS M/S EXTN., KRIS…

M/S. Global Realty Creations Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1245/DEL/2014[2005-06]Status: DisposedITAT Delhi07 Apr 2017AY 2005-06

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1245/DEL/2014 A.Y. : 2005-2006 M/S GLOBAL REALTY VS. DCIT, CENTRAL CIRCLE-12, CREATIONS LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS EXTN., M/SHIGHLAND DEVELOPERS NEW DELHI PVT. LTD.), 12, RING ROAD, LAJPAT NAGAR-IV, NEW DELHI -110024 (PAN:AAACH1604E) (APPELLANT) (RESPONDENT) AND I.T.A. Nos.1335-1336/DEL/2014 A.YRS. : 2003-04 & 2004-05 M/S GLOBAL HERITAGE VS. DCIT, CENTRAL CIRCLE-12, VENTURE LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS M/S EXTN., KRIS…

Principal Commissioner of Income-Tax 8 vs. M/S Super Malls Pvt. Ltd

ITA/450/2016HC Delhi22 Nov 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 127Section 132(1)Section 133ASection 153Section 153ASection 153C

…$~4-7 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 449/2016 + ITA 450/2016 & CM No.26463/2016 + ITA 451/2016 & CM No.26464/2016 + ITA 453/2016 & CM No.26466/2016 PRINCIPAL COMMISSIONER OF INCOME-TAX- 8 ..... Appellant Versus M/S SUPER MALLS PVT. LTD., ..... Respondent Through: Shri Dileep Shivpuri, Senior Standing Counsel, Shri Sanjay Kumar and Shri Vikrant A. Maheshwari, Advocates for Appellants. Mr. Arvind Kumar, Advocate for Respondent M/s Super Malls Pvt. Ltd. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI O R D E R % 22 .11.2016 CM Nos.26463, 26464 & 26466/2016 (for exemption…

Principal Commissioner of Income-Tax 8 vs. M/S Super Malls Pvt. Ltd

ITA/451/2016HC Delhi22 Nov 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 127Section 132(1)Section 133ASection 153Section 153ASection 153C

…$~4-7 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 449/2016 + ITA 450/2016 & CM No.26463/2016 + ITA 451/2016 & CM No.26464/2016 + ITA 453/2016 & CM No.26466/2016 PRINCIPAL COMMISSIONER OF INCOME-TAX- 8 ..... Appellant Versus M/S SUPER MALLS PVT. LTD., ..... Respondent Through: Shri Dileep Shivpuri, Senior Standing Counsel, Shri Sanjay Kumar and Shri Vikrant A. Maheshwari, Advocates for Appellants. Mr. Arvind Kumar, Advocate for Respondent M/s Super Malls Pvt. Ltd. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI O R D E R % 22 .11.2016 CM Nos.26463, 26464 & 26466/2016 (for exemption…

ACIT, New Delhi vs. Sh. Vinod Bahal, Ghaziabad

ITA 1857/DEL/2012[2007-08]Status: DisposedITAT Delhi07 Mar 2016AY 2007-08

Bench: Shri I.C. Sudhir & Shri Prashant Maharishi Assessment Year: 2007-08 Assistant Cit, Vs. Shri Vinod Bahal, Central Cir-2, Ka-11, Kavi Nagar, New Delhi. Ghaziabad (Up) (Pan: Acdpb2262N) (Appellant) (Respondent) Cross Obj. No. 208/Del/2012 ( Ita No. 1857/Del/2012) Assessment Year: 2007-08 Shri Vinod Bahal, Vs. Assistant Cit, Ka-11, Kavi Nagar, Central Circle-2, Ghaziabad (Up) New Delhi. (Pan: Acdpb2262N) (Appellant) (Respondent) Assessee By: Shri Akhilesh Kumar, Adv. Department By: Shri Kartar Singh, Cit( Dr) Date Of Hearing : 09.12.2015 Date Of Pronouncement: 07:03.2016 Order Per I.C. Sudhir:The Revenue Has Questioned First Appellate Order On The Following Grounds: I) On The Facts & In The Circumstances Of The Case, The Learned Cit(Appeals) Has Erred In Law & On Facts In Deleting The Addition Of Rs.4,50,00,000 Made By The A.O. On Account Of 2 Undisclosed Capital Gain On Sale Of Shares Of M/S. Bahalsons Properties Pvt. Ltd. Ii) The Order Of The Learned Cit(Appeals) Is Erroneous & Is Not Tenable On Facts & In Law.

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri Kartar Singh, CIT( DR)
Section 132Section 139(1)Section 14(3)Section 143(3)Section 153CSection 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “H” NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI PRASHANT MAHARISHI Assessment Year: 2007-08 Assistant CIT, vs. Shri Vinod Bahal, Central Cir-2, KA-11, Kavi Nagar, New Delhi. Ghaziabad (UP) (PAN: ACDPB2262N) (Appellant) (Respondent) Cross Obj. No. 208/Del/2012 ( ITA No. 1857/Del/2012) Assessment Year: 2007-08 Shri Vinod Bahal, Vs. Assistant CIT, KA-11, Kavi Nagar, Central Circle-2, Ghaziabad (UP) New Delhi. (PAN: ACDPB2262N) (Appellant) (Respondent) Assessee by: Shri Akhilesh Kumar, Adv. Department by: Shri Kartar Singh, CIT( DR) Date of hearing : 09.12.2015 Date o…