Pooran Mal v. Director of Inspection

93 ITR 505Supreme Court of India1974#1539 most cited

What is Pooran Mal v. Director of Inspection authority for?

Evidence or material found during a search and seizure operation is admissible for assessment purposes, even if the search itself is subsequently held to be illegal or invalid.

74

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2009 to 2026.

Also referred to as

Pooran Mal v. Director of Inspection · Section 132 Income Tax Act · Section 131 Income Tax Act · admissibility of evidence · illegal search and seizure · invalid search material · use of material from search · investigation powers of tax authorities · evidentiary value illegal search · material found during search

Sections most often in play

Section 131Section 132Section 143(2)Section 133ASection 142(1)Section 292CSection 65BSection 131(1A)

Issues it is cited on

section 181illegal paymentsection 114(e)explanation to section 37section 65b(4)section 153a proceedingsprohibited by lawsection 131(1a)section 65section 158bdsection 65bdumb documents

Judgments citing Pooran Mal v. Director of Inspection

PALAK DESIGNER DIAMOND JEWELLERY,MAHIDHARPURA, SURAT vs. LD. AO, NFAC, DELHI

In the result, the appeal of the assessee for AY 2016-17 is dismissed

ITA 955/SRT/2024[2018-19]Status: DisposedITAT Surat23 Feb 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 147Section 148Section 250

…es not vitiate the evidence collected during such illegal search. The Hon`ble Supreme Court in the case of Pooran Mal ITA Nos. 953 to 955/SRT/2024 Palak Designer Diamond Jewellery Vs. ITO Asst. Year : 2016-17 to 2018-19 - 8– v. Director of Inspection [1974] 93 ITR 505 held that even though the search and seizure were in contravention of provision of section 132, material seized would liable to be used against person from whose custody it was seized. Hence, the documents found in survey can be used against assessee even if statement on oath is retracted by the assessee. In assessee`s case the addition was made b…

PALAK DESIGNER DIAMOND JEWELLERY,MAHIDHARPURA, SURAT vs. LD. AO, NFAC, DELHI

In the result, the appeal of the assessee for AY 2016-17 is dismissed

ITA 954/SRT/2024[2017-18]Status: DisposedITAT Surat23 Feb 2026AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 147Section 148Section 250

…es not vitiate the evidence collected during such illegal search. The Hon`ble Supreme Court in the case of Pooran Mal ITA Nos. 953 to 955/SRT/2024 Palak Designer Diamond Jewellery Vs. ITO Asst. Year : 2016-17 to 2018-19 - 8– v. Director of Inspection [1974] 93 ITR 505 held that even though the search and seizure were in contravention of provision of section 132, material seized would liable to be used against person from whose custody it was seized. Hence, the documents found in survey can be used against assessee even if statement on oath is retracted by the assessee. In assessee`s case the addition was made b…

PALAK DESIGNER DIAMOND JEWELLERY,MAHIDHARPURA SURAT vs. LD. AO, NFAC, DELHI

In the result, the appeal of the assessee for AY 2016-17 is dismissed

ITA 953/SRT/2024[2016-17]Status: DisposedITAT Surat23 Feb 2026AY 2016-17

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 147Section 148Section 250

…es not vitiate the evidence collected during such illegal search. The Hon`ble Supreme Court in the case of Pooran Mal ITA Nos. 953 to 955/SRT/2024 Palak Designer Diamond Jewellery Vs. ITO Asst. Year : 2016-17 to 2018-19 - 8– v. Director of Inspection [1974] 93 ITR 505 held that even though the search and seizure were in contravention of provision of section 132, material seized would liable to be used against person from whose custody it was seized. Hence, the documents found in survey can be used against assessee even if statement on oath is retracted by the assessee. In assessee`s case the addition was made b…

M/S ANKUR DEVELOPERS & REALTORS ,MUMBAI vs. DCIT CC-3(4), MUMBAI

In the result, the appeal of the assessee is rejected

ITA 428/MUM/2020[2014-15]Status: DisposedITAT Mumbai14 Oct 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2014-15

For Appellant: NoneFor Respondent: Mr. Surendra Mohan, Sr. DR
Section 131Section 132Section 68

…Commissioner or 7[Principal Director General or] Director General or 7[Principal Commissioner or] Commissioner or 7[Principal Director or] Director therefor, as the case may be.]]” 7.3 The Hon’ble Supreme Court in Pooran Mal v. Director of Inspection [1974] 93 ITR 505 (SC) has categorically upheld the wide sweep of powers conferred on the income-tax authorities in the context of investigation and collection of evidence, holding that such powers are to be construed in furtherance of the object of effective administration of the Act. Following the same principle, M/s Ankur Developers & Realtors 14 various Benche…

DCIT, CENTRAL CIRCLE-26, NEW DELHI vs. ANURAG DALMIA, NEW DELHI

In the result, miscellaneous application of the Revenue is

ITA 6538/DEL/2017[2008-09]Status: DisposedITAT Delhi30 Apr 2025AY 2008-09

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshma No. 140/Del/2020 (In I.T.A No.6538/Del/2017) िनधा"रणवष"/Assessment Year: 2008-09 बनाम Dcit, Anurag Dalmia, 2Nd Floor, Indraprakash Building-21, Central Circle-26, Vs. Room No.323, Ara Centre, Barakhamba Road, New Delhi. Jhandewalan Extn., New Delhi.

Section 143(1)Section 143(2)Section 143(3)Section 153A

…e premises of the assessee and such an information/material even though not found in the course of search can be utilized for the purpose of assessment. For which reference was to made judgment of Hon'ble Supreme Court in the case of Pooranmal vs. DIT, (1974) 93 ITR 505 (SC). In the said judgment, Hon’ble Supreme Court held that if any evidence or material which has been found during the course of search can still be used/utilised, even if search has been held to be invalid. Nowhere has it been laid down by the Hon’ble Supreme Court that any material or information gathered prior to 5 MA.No.140/Del/2020 & ITA No…

FOUNDATION ONE INFRASTRUCTURES PVT. LTD.,COIMBATORE vs. ACIT, CENTRAL CIRCLE-1,, COIMBATORE

In the result the appeals filed by the assessees are allowed

ITA 3152/CHNY/2024[2017-18]Status: DisposedITAT Chennai11 Mar 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3148 To 3152/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 To 2017-18 Foundation One Infrastructures Assistant Commissioner Of Private Limited, Vs. Income Tax, 4/3, G.D.Street, Race Course, Central Circle-1 Coimbatore-641 018. Coimbatore. Pan: Aabcf-1701-B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. T.Banusekar, Advocate & Mr.A.Suraj Nahar, C.A ""यथ" क" ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 27.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per George George K: These Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, (All Dated 30.09.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2013-14 To 2017-18. 2. There Is A Delay Of 11 Days In Filing These Appeals. The Assessee Has Filed A Petition For Condonation Of Delay Along With Ita Nos. 3148 To 3152//Chny/2024 Affidavit Stating Therein The Reasons For Belated Filing Of These Appeals. The Reasons Stated In The Condonation Application For Belated Filing Of These Appeals Is That Managing Director Of The Assessee Was Stranded Amidst Heavy Rains Caused By Cyclone Fengal At Puducherry During The Relevant Period & Hence, There Was Delay Of 11 Days.

For Appellant: Mr. T.Banusekar, Advocate &For Respondent: Ms.Gouthami Manivasagam, JCIT
Section 115BSection 131Section 133ASection 250Section 28

…e the subject statements are invalid in law therefore the same could not have been used to make any addition in the case under consideration. Even considering the judgement of the Hon'ble Supreme Court in the case of Pooran Mal v Director of Inspection [1974] 93 ITR 505 (SC) where it was observed that material obtained from an illegal search can still be used against the person in whose custody it was found, it is to be noted that the Hon’ble Apex Court in the said decision concerned itself with material obtained from an illegal search and not a mere illegal statement recorded under the wrong provisions of the In…

FOUNDATION ONE INFRASTRUCTURE PVT. LTD.,COIMBATORE vs. ACIT, CENTRAL CIRCLE-1,, COIMBATORE

In the result the appeals filed by the assessees are allowed

ITA 3151/CHNY/2024[2016-17]Status: DisposedITAT Chennai11 Mar 2025AY 2016-17

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3148 To 3152/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 To 2017-18 Foundation One Infrastructures Assistant Commissioner Of Private Limited, Vs. Income Tax, 4/3, G.D.Street, Race Course, Central Circle-1 Coimbatore-641 018. Coimbatore. Pan: Aabcf-1701-B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. T.Banusekar, Advocate & Mr.A.Suraj Nahar, C.A ""यथ" क" ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 27.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per George George K: These Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, (All Dated 30.09.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2013-14 To 2017-18. 2. There Is A Delay Of 11 Days In Filing These Appeals. The Assessee Has Filed A Petition For Condonation Of Delay Along With Ita Nos. 3148 To 3152//Chny/2024 Affidavit Stating Therein The Reasons For Belated Filing Of These Appeals. The Reasons Stated In The Condonation Application For Belated Filing Of These Appeals Is That Managing Director Of The Assessee Was Stranded Amidst Heavy Rains Caused By Cyclone Fengal At Puducherry During The Relevant Period & Hence, There Was Delay Of 11 Days.

For Appellant: Mr. T.Banusekar, Advocate &For Respondent: Ms.Gouthami Manivasagam, JCIT
Section 115BSection 131Section 133ASection 250Section 28

…e the subject statements are invalid in law therefore the same could not have been used to make any addition in the case under consideration. Even considering the judgement of the Hon'ble Supreme Court in the case of Pooran Mal v Director of Inspection [1974] 93 ITR 505 (SC) where it was observed that material obtained from an illegal search can still be used against the person in whose custody it was found, it is to be noted that the Hon’ble Apex Court in the said decision concerned itself with material obtained from an illegal search and not a mere illegal statement recorded under the wrong provisions of the In…

FOUNDATION ONE INFRASTRUCTURES PVT. LTD.,COIMBATORE vs. ACIT, CENTRAL CIRCLE-1,, COIMBATORE

In the result the appeals filed by the assessees are allowed

ITA 3150/CHNY/2024[2015-16]Status: DisposedITAT Chennai11 Mar 2025AY 2015-16

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3148 To 3152/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 To 2017-18 Foundation One Infrastructures Assistant Commissioner Of Private Limited, Vs. Income Tax, 4/3, G.D.Street, Race Course, Central Circle-1 Coimbatore-641 018. Coimbatore. Pan: Aabcf-1701-B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. T.Banusekar, Advocate & Mr.A.Suraj Nahar, C.A ""यथ" क" ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 27.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per George George K: These Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, (All Dated 30.09.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2013-14 To 2017-18. 2. There Is A Delay Of 11 Days In Filing These Appeals. The Assessee Has Filed A Petition For Condonation Of Delay Along With Ita Nos. 3148 To 3152//Chny/2024 Affidavit Stating Therein The Reasons For Belated Filing Of These Appeals. The Reasons Stated In The Condonation Application For Belated Filing Of These Appeals Is That Managing Director Of The Assessee Was Stranded Amidst Heavy Rains Caused By Cyclone Fengal At Puducherry During The Relevant Period & Hence, There Was Delay Of 11 Days.

For Appellant: Mr. T.Banusekar, Advocate &For Respondent: Ms.Gouthami Manivasagam, JCIT
Section 115BSection 131Section 133ASection 250Section 28

…e the subject statements are invalid in law therefore the same could not have been used to make any addition in the case under consideration. Even considering the judgement of the Hon'ble Supreme Court in the case of Pooran Mal v Director of Inspection [1974] 93 ITR 505 (SC) where it was observed that material obtained from an illegal search can still be used against the person in whose custody it was found, it is to be noted that the Hon’ble Apex Court in the said decision concerned itself with material obtained from an illegal search and not a mere illegal statement recorded under the wrong provisions of the In…

FOUNDATION ONE INFRASTRUCTURES PVT. LTD.,COIMBATORE vs. ACIT, CENTRAL CIRCLE-1,, COIMBATORE

In the result the appeals filed by the assessees are allowed

ITA 3149/CHNY/2024[2014-15]Status: DisposedITAT Chennai11 Mar 2025AY 2014-15

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3148 To 3152/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 To 2017-18 Foundation One Infrastructures Assistant Commissioner Of Private Limited, Vs. Income Tax, 4/3, G.D.Street, Race Course, Central Circle-1 Coimbatore-641 018. Coimbatore. Pan: Aabcf-1701-B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. T.Banusekar, Advocate & Mr.A.Suraj Nahar, C.A ""यथ" क" ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 27.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per George George K: These Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, (All Dated 30.09.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2013-14 To 2017-18. 2. There Is A Delay Of 11 Days In Filing These Appeals. The Assessee Has Filed A Petition For Condonation Of Delay Along With Ita Nos. 3148 To 3152//Chny/2024 Affidavit Stating Therein The Reasons For Belated Filing Of These Appeals. The Reasons Stated In The Condonation Application For Belated Filing Of These Appeals Is That Managing Director Of The Assessee Was Stranded Amidst Heavy Rains Caused By Cyclone Fengal At Puducherry During The Relevant Period & Hence, There Was Delay Of 11 Days.

For Appellant: Mr. T.Banusekar, Advocate &For Respondent: Ms.Gouthami Manivasagam, JCIT
Section 115BSection 131Section 133ASection 250Section 28

…e the subject statements are invalid in law therefore the same could not have been used to make any addition in the case under consideration. Even considering the judgement of the Hon'ble Supreme Court in the case of Pooran Mal v Director of Inspection [1974] 93 ITR 505 (SC) where it was observed that material obtained from an illegal search can still be used against the person in whose custody it was found, it is to be noted that the Hon’ble Apex Court in the said decision concerned itself with material obtained from an illegal search and not a mere illegal statement recorded under the wrong provisions of the In…

FOUNDATION ONE INFRASTRUCTURE PVT. LTD.,COIMBATORE vs. ACIT, CENTRAL CIRCLE-1,, COIMBATORE

In the result the appeals filed by the assessees are allowed

ITA 3148/CHNY/2024[2013-14]Status: DisposedITAT Chennai11 Mar 2025AY 2013-14

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3148 To 3152/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 To 2017-18 Foundation One Infrastructures Assistant Commissioner Of Private Limited, Vs. Income Tax, 4/3, G.D.Street, Race Course, Central Circle-1 Coimbatore-641 018. Coimbatore. Pan: Aabcf-1701-B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. T.Banusekar, Advocate & Mr.A.Suraj Nahar, C.A ""यथ" क" ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 27.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per George George K: These Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, (All Dated 30.09.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2013-14 To 2017-18. 2. There Is A Delay Of 11 Days In Filing These Appeals. The Assessee Has Filed A Petition For Condonation Of Delay Along With Ita Nos. 3148 To 3152//Chny/2024 Affidavit Stating Therein The Reasons For Belated Filing Of These Appeals. The Reasons Stated In The Condonation Application For Belated Filing Of These Appeals Is That Managing Director Of The Assessee Was Stranded Amidst Heavy Rains Caused By Cyclone Fengal At Puducherry During The Relevant Period & Hence, There Was Delay Of 11 Days.

For Appellant: Mr. T.Banusekar, Advocate &For Respondent: Ms.Gouthami Manivasagam, JCIT
Section 115BSection 131Section 133ASection 250Section 28

…e the subject statements are invalid in law therefore the same could not have been used to make any addition in the case under consideration. Even considering the judgement of the Hon'ble Supreme Court in the case of Pooran Mal v Director of Inspection [1974] 93 ITR 505 (SC) where it was observed that material obtained from an illegal search can still be used against the person in whose custody it was found, it is to be noted that the Hon’ble Apex Court in the said decision concerned itself with material obtained from an illegal search and not a mere illegal statement recorded under the wrong provisions of the In…

GANRAJ HOMES LLP ,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

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

ITA 879/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &
Section 132Section 133ASection 143(2)Section 153A

…in the case of Harish Textile Engrs. Ltd. vs. DCIT (2015) 379 ITR 160 (Bom) he submitted that was upheld by the Hon‟ble Bombay High Court. 28. Referring to the decision of the Hon'ble Supreme Court in the case of Pooran Mal vs. Director of Inspection (1974) 93 ITR 505 (SC) he submitted that the Hon'ble Supreme Court in the said decision has held that even if the search is invalid, the evidences found during the course of search can be utilized for making addition. He also relied on the decision of Hon‟ble Delhi High Court in the case of Balwant Singh vs. Director of Inspection (1969) 71 ITR 550 (Del), according…

GANRAJ HOMES LLP,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

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

ITA 878/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &
Section 132Section 133ASection 143(2)Section 153A

…in the case of Harish Textile Engrs. Ltd. vs. DCIT (2015) 379 ITR 160 (Bom) he submitted that was upheld by the Hon‟ble Bombay High Court. 28. Referring to the decision of the Hon'ble Supreme Court in the case of Pooran Mal vs. Director of Inspection (1974) 93 ITR 505 (SC) he submitted that the Hon'ble Supreme Court in the said decision has held that even if the search is invalid, the evidences found during the course of search can be utilized for making addition. He also relied on the decision of Hon‟ble Delhi High Court in the case of Balwant Singh vs. Director of Inspection (1969) 71 ITR 550 (Del), according…

SHREE BALAJI REALTY ,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

In the result, appeals for

ITA 877/PUN/2024[2019-2020]Status: DisposedITAT Pune07 Feb 2025AY 2019-2020

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 132Section 143(2)Section 153A

…he submitted that the extrapolation on the basis of loose papers found during the course of search was upheld by the Hon'ble Bombay High Court. Referring to the decision of the Hon'ble Supreme Court in the case of Pooran Mal vs. Director of Inspection (1974) 93 ITR 505 (SC) he submitted that the Hon'ble Supreme Court in the said decision has held that even if the search is invalid, the evidences found during the course of search can be utilized for making addition. He also relied on the decision of Hon'ble Delhi High Court in the case of Balwant Singh vs. Director of Inspection (1969) 71 ITR 550 (Del), according…

SHREE BALAJI REALTY ,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

In the result, appeals for

ITA 876/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 132Section 143(2)Section 153A

…he submitted that the extrapolation on the basis of loose papers found during the course of search was upheld by the Hon'ble Bombay High Court. Referring to the decision of the Hon'ble Supreme Court in the case of Pooran Mal vs. Director of Inspection (1974) 93 ITR 505 (SC) he submitted that the Hon'ble Supreme Court in the said decision has held that even if the search is invalid, the evidences found during the course of search can be utilized for making addition. He also relied on the decision of Hon'ble Delhi High Court in the case of Balwant Singh vs. Director of Inspection (1969) 71 ITR 550 (Del), according…

SHREE BALAJI REALTY,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE, PUNE

In the result, appeals for assessment years 2017-18 and 2018-19 are allowed and the appeal for assessment year 2019-20 is partly allowed

ITA 875/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Kharnar CIT-DR &
Section 132Section 143(2)Section 153A

…he submitted that the extrapolation on the basis of loose papers found during the course of search was upheld by the Hon’ble Bombay High Court. Referring to the decision of the Hon'ble Supreme Court in the case of Pooran Mal vs. Director of Inspection (1974) 93 ITR 505 (SC) he submitted that the Hon'ble Supreme Court in the said decision has held that even if the search is invalid, the evidences found during the course of search can be utilized for making addition. He also relied on the decision of Hon’ble Delhi High Court in the case of Balwant Singh vs. Director of Inspection (1969) 71 ITR 550 (Del), according…

GANRAJ HOMES LLP,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

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

ITA 874/PUN/2024[2019-20]Status: DisposedITAT Pune07 Feb 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &
Section 132Section 133ASection 143(2)Section 153A

…in the case of Harish Textile Engrs. Ltd. vs. DCIT (2015) 379 ITR 160 (Bom) he submitted that was upheld by the Hon‟ble Bombay High Court. 28. Referring to the decision of the Hon'ble Supreme Court in the case of Pooran Mal vs. Director of Inspection (1974) 93 ITR 505 (SC) he submitted that the Hon'ble Supreme Court in the said decision has held that even if the search is invalid, the evidences found during the course of search can be utilized for making addition. He also relied on the decision of Hon‟ble Delhi High Court in the case of Balwant Singh vs. Director of Inspection (1969) 71 ITR 550 (Del), according…

MEENAMANI GANGA BUILDER LLP,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), PUNE

In the result, all the three appeals filed by the assessee are partly allowed

ITA 872/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Amol Kharnar CIT-DR
Section 132Section 143(2)Section 153A

…he submitted that the extrapolation on the basis of loose papers found during the course of search was upheld by the Hon’ble Bombay High Court. Referring to the decision of the Hon'ble Supreme Court in the case of Pooran Mal vs. Director of Inspection (1974) 93 ITR 505 (SC) he submitted that the Hon'ble Supreme Court in the said decision has held that even if the search is invalid, the evidences found during the course of search can be utilized for making addition. He also relied on the decision of Hon’ble Delhi High Court in the case of Balwant Singh vs. Director of Inspection (1969) 71 ITR 550 (Del), according…

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1703/PUN/2024[2020-21]Status: DisposedITAT Pune09 Jan 2025AY 2020-21

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

…when the Revenue has not filed any appeal against the part relief given by the Ld. CIT(A). He also relied on the following decisions: i) Nagubai Ammal and others vs. B. Shama Rao and others (1956) SCR 451 (SC) ii) Pooran Mal vs. Director of Inspection (1974) 93 ITR 505 (SC) iii) Dr. Partap Singh vs. Director of Enforcement ((1985) 155 ITR 166 (SC) iv) CIT vs. Kamal & Co. (2009) 308 ITR 129 (Raj) v) Balwant Singh vs. Director of Inspection (1969) 71 ITR 550 (Del) 41. We have heard the rival arguments made by both the sides, perused the orders of the Assessing Officer and Ld. CIT(A) and the paper book filed on be…

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1700/PUN/2024[2017-18]Status: DisposedITAT Pune09 Jan 2025AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

…when the Revenue has not filed any appeal against the part relief given by the Ld. CIT(A). He also relied on the following decisions: i) Nagubai Ammal and others vs. B. Shama Rao and others (1956) SCR 451 (SC) ii) Pooran Mal vs. Director of Inspection (1974) 93 ITR 505 (SC) iii) Dr. Partap Singh vs. Director of Enforcement ((1985) 155 ITR 166 (SC) iv) CIT vs. Kamal & Co. (2009) 308 ITR 129 (Raj) v) Balwant Singh vs. Director of Inspection (1969) 71 ITR 550 (Del) 41. We have heard the rival arguments made by both the sides, perused the orders of the Assessing Officer and Ld. CIT(A) and the paper book filed on be…

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1699/PUN/2024[2016-17]Status: DisposedITAT Pune09 Jan 2025AY 2016-17

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

…when the Revenue has not filed any appeal against the part relief given by the Ld. CIT(A). He also relied on the following decisions: i) Nagubai Ammal and others vs. B. Shama Rao and others (1956) SCR 451 (SC) ii) Pooran Mal vs. Director of Inspection (1974) 93 ITR 505 (SC) iii) Dr. Partap Singh vs. Director of Enforcement ((1985) 155 ITR 166 (SC) iv) CIT vs. Kamal & Co. (2009) 308 ITR 129 (Raj) v) Balwant Singh vs. Director of Inspection (1969) 71 ITR 550 (Del) 41. We have heard the rival arguments made by both the sides, perused the orders of the Assessing Officer and Ld. CIT(A) and the paper book filed on be…

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