Pooran Mal v. Director of Inspection

93 ITR 505Supreme Court of India1974#1534 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 366,470 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

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 328/BANG/2022[2013-14]Status: DisposedITAT Bangalore07 Oct 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…particulars of books of accounts and documents to be unearthed in search ITO Vs Seth Bros. (SC) 74 ITR 836 • Evidence collected during an illegal search can be used against the searched party. Pooran Mal Vs Director of Inspection (Investigation) & Ors. (SC) 93 ITR 505; State of Punjab Vs Baldev Singh etc. (SC) 157 CTR 3 • Tribunal cannot go into validity or otherwise of administrative decision for conducting search & seizure when hearing an appeal against the order of assessment. CIT Vs Para Rice Mills (P&H) 313 ITR 182. 5.2 Ld. D.R. submitted that assessee has neither been able to show that his claim in the a…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 327/BANG/2022[2012-13]Status: DisposedITAT Bangalore07 Oct 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…particulars of books of accounts and documents to be unearthed in search ITO Vs Seth Bros. (SC) 74 ITR 836 • Evidence collected during an illegal search can be used against the searched party. Pooran Mal Vs Director of Inspection (Investigation) & Ors. (SC) 93 ITR 505; State of Punjab Vs Baldev Singh etc. (SC) 157 CTR 3 • Tribunal cannot go into validity or otherwise of administrative decision for conducting search & seizure when hearing an appeal against the order of assessment. CIT Vs Para Rice Mills (P&H) 313 ITR 182. 5.2 Ld. D.R. submitted that assessee has neither been able to show that his claim in the a…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 326/BANG/2022[2011-12]Status: DisposedITAT Bangalore07 Oct 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…particulars of books of accounts and documents to be unearthed in search ITO Vs Seth Bros. (SC) 74 ITR 836 • Evidence collected during an illegal search can be used against the searched party. Pooran Mal Vs Director of Inspection (Investigation) & Ors. (SC) 93 ITR 505; State of Punjab Vs Baldev Singh etc. (SC) 157 CTR 3 • Tribunal cannot go into validity or otherwise of administrative decision for conducting search & seizure when hearing an appeal against the order of assessment. CIT Vs Para Rice Mills (P&H) 313 ITR 182. 5.2 Ld. D.R. submitted that assessee has neither been able to show that his claim in the a…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 325/BANG/2022[2010-11]Status: DisposedITAT Bangalore07 Oct 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…particulars of books of accounts and documents to be unearthed in search ITO Vs Seth Bros. (SC) 74 ITR 836 • Evidence collected during an illegal search can be used against the searched party. Pooran Mal Vs Director of Inspection (Investigation) & Ors. (SC) 93 ITR 505; State of Punjab Vs Baldev Singh etc. (SC) 157 CTR 3 • Tribunal cannot go into validity or otherwise of administrative decision for conducting search & seizure when hearing an appeal against the order of assessment. CIT Vs Para Rice Mills (P&H) 313 ITR 182. 5.2 Ld. D.R. submitted that assessee has neither been able to show that his claim in the a…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 324/BANG/2022[2009-10]Status: DisposedITAT Bangalore07 Oct 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…particulars of books of accounts and documents to be unearthed in search ITO Vs Seth Bros. (SC) 74 ITR 836 • Evidence collected during an illegal search can be used against the searched party. Pooran Mal Vs Director of Inspection (Investigation) & Ors. (SC) 93 ITR 505; State of Punjab Vs Baldev Singh etc. (SC) 157 CTR 3 • Tribunal cannot go into validity or otherwise of administrative decision for conducting search & seizure when hearing an appeal against the order of assessment. CIT Vs Para Rice Mills (P&H) 313 ITR 182. 5.2 Ld. D.R. submitted that assessee has neither been able to show that his claim in the a…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 323/BANG/2022[2008-09]Status: DisposedITAT Bangalore07 Oct 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…particulars of books of accounts and documents to be unearthed in search ITO Vs Seth Bros. (SC) 74 ITR 836 • Evidence collected during an illegal search can be used against the searched party. Pooran Mal Vs Director of Inspection (Investigation) & Ors. (SC) 93 ITR 505; State of Punjab Vs Baldev Singh etc. (SC) 157 CTR 3 • Tribunal cannot go into validity or otherwise of administrative decision for conducting search & seizure when hearing an appeal against the order of assessment. CIT Vs Para Rice Mills (P&H) 313 ITR 182. 5.2 Ld. D.R. submitted that assessee has neither been able to show that his claim in the a…

Principal Director of Income Tax (Investigation) vs. Laljibhai Kanjibhai Mandalia

The appeal is allowed and the order passed by the High

C.A. No.-004081-004081 - 2022Supreme Court13 Jul 2022

Bench: HON'BLE MR. JUSTICE HEMANT GUPTA

Section 132Section 132(1)Section 143(3)

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 4081 OF 2022 (ARISING OUT OF SLP (CIVIL) NO. 25046 OF 2019) PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION) & ORS. .....APPELLANT(S) VERSUS LALJIBHAI KANJIBHAI MANDALIA .....RESPONDENT(S) J U D G M E N T HEMANT GUPTA, J. 1. The challenge in the present appeal is to an order dated 22.02.2019 passed by the High Court of Gujarat at Ahmedabad whereby the warrant of authorization dated 07.08.2018 issued by the appellant1 under Section 132 of the Income Tax Act,19612 was quashed. Consequently, all actions take…

M/S Rittal India Pvt Ltd, Doddaballapur vs. Assistant Commissioner of Income Tax Circle-2, Ltu, Bangalore

In the result, the appeal of the assessee is allowed

ITA 2868/BANG/2018[2014-15]Status: DisposedITAT Bangalore28 Jun 2022AY 2014-15

Bench: Shri N.V Vasudevan & Ms. Padmavathy S

For Appellant: Shri Ramasubramaniam, C.AFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)
Section 143(3)Section 92Section 92C

…few mentioned below which held that evidence gathered even in violation of procedure is valid evidence. 1.State of Maharashtra v. National Damodardas Soni [1980] AIR 593 (SC) 2. Singhs case [1985] 155 ITR 166 (SC) 3. Pooran Mal v Director of Inspection [1974] 93 ITR 505 (SC) The following decisions are also against the assessee. 1. Kerala Financial Corporation Vs CIT 201 FUR 129 (SC) 2. Maruti Suzuki India Ltd Vs. Add]. CIT 328ITR 210 ( Delhi HC) 3. Ranhaxy Laboratories Ltd Vs CIT 345 FUR 193 (Delhi HC) Accordingly, based on above discussion the ground raised by the assessee is rejected.” 8. Aggrieved by the afor…

Asst. Commissioner of Income Tax, Circle-16(1), Hyderabad vs. Nuziveedu Seeds Limited, R.R. Dist, Hyderabad

In the result, all the appeals under consideration are treated as allowed for statistical purposes in above terms

ITA 1464/HYD/2017[2013-14]Status: DisposedITAT Hyderabad31 May 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sriram SeshadriFor Respondent: Shri Y.V.S.T. Sai
Section 10(1)Section 115JSection 14A

…Statement recorded from farmers, organizers, growers do not form incriminating material.” 11.1. The Learned CIT-DR further submitted that even if it is assumed the search is illegal as contested by the assessee relying on the judgment in the case of Pooranmal 93 ITR 505 (SC) wherein the Hon’ble Supreme Court held that material covered in a search can be used in the assessment proceedings. In the case of UOP LLC 108 ITD 186 (Del.) the ITAT held that there is no bar for the Revenue to produce any additional evidence suo-motu before the Tribunal under Rule 29 of ITAT Rules. In the case of Venkat Ramaiah (1963) AIR 1…

Asst. Commissioner of Income Tax, Circle-16(1), Hyderabad vs. Nuziveedu Seeds Limited, R.R. Dist, Hyderabad

In the result, all the appeals under consideration are treated as allowed for statistical purposes in above terms

ITA 1463/HYD/2017[2012-13]Status: DisposedITAT Hyderabad31 May 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sriram SeshadriFor Respondent: Shri Y.V.S.T. Sai
Section 10(1)Section 115JSection 14A

…Statement recorded from farmers, organizers, growers do not form incriminating material.” 11.1. The Learned CIT-DR further submitted that even if it is assumed the search is illegal as contested by the assessee relying on the judgment in the case of Pooranmal 93 ITR 505 (SC) wherein the Hon’ble Supreme Court held that material covered in a search can be used in the assessment proceedings. In the case of UOP LLC 108 ITD 186 (Del.) the ITAT held that there is no bar for the Revenue to produce any additional evidence suo-motu before the Tribunal under Rule 29 of ITAT Rules. In the case of Venkat Ramaiah (1963) AIR 1…

Nuziveedu Seeds Limited, R.R.Dist vs. Dy.Commissioner of Income Tax, Circle-16(1), Hyderabad

In the result, all the appeals under consideration are treated as allowed for statistical purposes in above terms

ITA 1457/HYD/2017[2013-14]Status: DisposedITAT Hyderabad31 May 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sriram SeshadriFor Respondent: Shri Y.V.S.T. Sai
Section 10(1)Section 115JSection 14A

…Statement recorded from farmers, organizers, growers do not form incriminating material.” 11.1. The Learned CIT-DR further submitted that even if it is assumed the search is illegal as contested by the assessee relying on the judgment in the case of Pooranmal 93 ITR 505 (SC) wherein the Hon’ble Supreme Court held that material covered in a search can be used in the assessment proceedings. In the case of UOP LLC 108 ITD 186 (Del.) the ITAT held that there is no bar for the Revenue to produce any additional evidence suo-motu before the Tribunal under Rule 29 of ITAT Rules. In the case of Venkat Ramaiah (1963) AIR 1…

Nuziveedu Seeds Limited, R.R.Dist vs. Dy.Commissioner of Income Tax, Circle-16(1), Hyderabad

In the result, all the appeals under consideration are treated as allowed for statistical purposes in above terms

ITA 1456/HYD/2017[2012-13]Status: DisposedITAT Hyderabad31 May 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sriram SeshadriFor Respondent: Shri Y.V.S.T. Sai
Section 10(1)Section 115JSection 14A

…Statement recorded from farmers, organizers, growers do not form incriminating material.” 11.1. The Learned CIT-DR further submitted that even if it is assumed the search is illegal as contested by the assessee relying on the judgment in the case of Pooranmal 93 ITR 505 (SC) wherein the Hon’ble Supreme Court held that material covered in a search can be used in the assessment proceedings. In the case of UOP LLC 108 ITD 186 (Del.) the ITAT held that there is no bar for the Revenue to produce any additional evidence suo-motu before the Tribunal under Rule 29 of ITAT Rules. In the case of Venkat Ramaiah (1963) AIR 1…

M/S.Balaji Bullion & Commodities (India) Private Limited, Mumbai vs. DCIT Central Circle-40, Mumbai

In the result, both the appeals are allowed

ITA 1291/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Apr 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Amarjit Singh, Jm Balaji Bullion & Commodities The Dy. Commissioner Of (India) Private Limited Income–Tax, 118/120, 3Rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002 (Appellant) (Respondent) Pan No. Aadcbo236F Balaji Universal Tradelinks P. The Dy. Commissioner Of Ltd. Income–Tax, 118/120, 3Rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002

For Appellant: Shri N.M. Porwal, AdvFor Respondent: Shri Dr. Mahesh Akhade, CIT DR
Section 10ASection 153ASection 153BSection 37Section 68

…modities (I) P. Ltd.; A.Y. 09–10 question to be examined and answered in these writ petitions. The view, we have taken finds support from the decisions of the Supreme Court in ITO v. Seth Bros. [1969] 74 ITR 836 and Pooran Mal v. Director of Inspection [1974] 93 ITR 505 (SC). Reference can also be made to the decision of this court in CITv. S. K. Katyal [2009] 308 ITR 168/177 Taxman 380 wherein the expression 'panchnama' was elucidated and explained in the following words:— "15. These provisions demonstrate that a search and seizure under the said Act has to be carried out in the presence of at least two respec…

Niranjan Lal Gupta, New Delhi vs. ITO, Ward- 34(5), New Delhi

In the result, the appeal of the assessee is allowed, for statistical purposes

ITA 6244/DEL/2018[2015-16]Status: DisposedITAT Delhi19 Apr 2022AY 2015-16

Bench: Shri Amit Shuklaas S.M.C. (Through Video Conferencing)

For Appellant: Shri Dinesh Mohan SinhaFor Respondent: Shri Om Prakash
Section 1Section 139Section 139(4)Section 139(5)Section 143(3)Section 44ASection 5

…ks of accounts. The income in the original return filed by the assessee been adopted as the basis of accrual of income by the AO. 7.5 I draw support from two decisions of the Supreme Court in the case of M/s Pooranmal vs. Director of Inspection &Others [1974] 93 ITR 505, ITO vs. Sheth Bros. [1969] 74 ITR 836. The Page 5 of 10 ITA. No. 6244/Del/2018 Supreme Gold held in these cases though the search action may be illegal the evidence collected thereby was liable to be used against the person from whose custody it was seized. In the circumstances the assessment of income made by the AO is upheld and the grounds…

Shri Prince Rai, Damoh vs. Income Tax Officer, Damoh

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 145/JAB/2018[2009-10]Status: DisposedITAT Jabalpur22 Jul 2021AY 2009-10

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2009-10 Prince Rai, Income Tax Officer, Vs. Ward - Damoh Damoh (M.P.) (M.P.) [Pan: Ahlpr 7469N] (Appellant) (Respondent) Appellant By Sh. H.S. Modh, Adv. Respondent By Smt. Swati Agarwal, Sr. Dr Date Of Hearing 14/07/2021 Date Of Pronouncement 22/07/2021

Section 143(3)Section 250(6)

…gathering process, which can, subject to the adherence to the principles of natural justice, as furnishing reasonable opportunity of rebuttal to the assessee, be relied upon for the purpose of assessment. In Pooran Mal v. Director of Inspection (Inv.) [1974] 93 ITR 505 (SC), a decision by the larger Bench of the Apex Court, it was explained that the test of admissibility of evidence lies in its relevancy. As such, unless there is an express or necessarily implied prohibition in the Constitution or other law, evidence obtained as a result of an illegal search or seizure is not liable to be shut out. Accordingly,…

Glitz Builders and Promoters Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result ITA number 1751/del/2013 filed by the assessee is allowed

ITA 1751/DEL/2013[2007-08]Status: DisposedITAT Delhi27 Jan 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Acit, Vs. Glitz Builders & Promoters Pvt. Central Circle-23, Ltd, New Delhi M-11, Middle Circle, Connaught Circus, New Delhi Pan: Aabcg9331N (Appellant) (Respondent) Glitz Builders & Promoters Pvt. Ltd, Vs. Acit, M-11, Middle Circle, Connaught Circus, Central Circle-23, New Delhi New Delhi Pan: Aabcg9331N (Appellant) (Respondent)

For Appellant: Shri Ajay Bhagwani, CAFor Respondent: Ms. Meenakshi Goswani, CIT DR
Section 143(3)Section 153CSection 37(1)

…INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “C”: NEW DELHI] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ACIT, Vs. Glitz Builders & Promoters Pvt. Central Circle-23, Ltd, New Delhi M-11, Middle Circle, Connaught Circus, New Delhi PAN: AABCG9331N (Appellant) (Respondent) Glitz Builders & Promoters Pvt. Ltd, Vs. ACIT, M-11, Middle Circle, Connaught Circus, Central Circle-23, New Delhi New Delhi PAN: AABCG9331N (Appellant) (Respondent) Revenue by : Ms. Meenakshi Goswani, CIT DR Assessee by: Shri Ajay Bhagwani, CA Date of Hearing 10/12/2020 Date…

ACIT, New Delhi vs. M/S. Glitz Builders & Promoters (P) Ltd., New Delhi

In the result ITA number 1751/del/2013 filed by the assessee is allowed

ITA 1405/DEL/2013[2007-08]Status: DisposedITAT Delhi27 Jan 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Acit, Vs. Glitz Builders & Promoters Pvt. Central Circle-23, Ltd, New Delhi M-11, Middle Circle, Connaught Circus, New Delhi Pan: Aabcg9331N (Appellant) (Respondent) Glitz Builders & Promoters Pvt. Ltd, Vs. Acit, M-11, Middle Circle, Connaught Circus, Central Circle-23, New Delhi New Delhi Pan: Aabcg9331N (Appellant) (Respondent)

For Appellant: Shri Ajay Bhagwani, CAFor Respondent: Ms. Meenakshi Goswani, CIT DR
Section 143(3)Section 153CSection 37(1)

…INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “C”: NEW DELHI] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ACIT, Vs. Glitz Builders & Promoters Pvt. Central Circle-23, Ltd, New Delhi M-11, Middle Circle, Connaught Circus, New Delhi PAN: AABCG9331N (Appellant) (Respondent) Glitz Builders & Promoters Pvt. Ltd, Vs. ACIT, M-11, Middle Circle, Connaught Circus, Central Circle-23, New Delhi New Delhi PAN: AABCG9331N (Appellant) (Respondent) Revenue by : Ms. Meenakshi Goswani, CIT DR Assessee by: Shri Ajay Bhagwani, CA Date of Hearing 10/12/2020 Date…

Vijay Kumar Aggarwal, New Delhi vs. ITO, New Delhi

In the result, Ground No.13 of the appeal of the Assessee is partly allowed

ITA 2338/DEL/2017[2006-07]Status: DisposedITAT Delhi21 Dec 2020AY 2006-07

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Ved Jain, Advocate And Shri Ashish Goel, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 132Section 142(1)Section 143(3)Section 147Section 148Section 292C

…essment, it would not preclude Assessing Officer from carrying out exercise of reopening of assessment; SLP dismissed.” 8. The Ld. D.R. also relied upon Judgment of the Hon’ble Supreme Court in the case of Pooran Mal vs., Director of Inspection (Inv.) [1974] 93 ITR 505 (SC) in which it was held that “even if search and seizure may be in contravention of Section 132 of the I.T. Act, still the material obtained thereby is liable to be used, subject to Law before the Income Tax Authorities against the person from whose custody it is seized.” The Ld. D.R. submitted that the seized material could be the basis for reo…

Radix Tie-Up Pvt. Ltd., Kolkata vs. I.T.O., Ward-11(2), Kolkata

Appeal is allowed

ITA 2404/KOL/2019[2015-16]Status: DisposedITAT Kolkata14 Feb 2020AY 2015-16

Bench: Sri S. S. Godara] आयकर अपीलसं./I.T.A No.2404/Kol/2019 ("नधा"रण वष" / Assessment Year: 2010-11) Radix Tie-Up Pvt. Ltd. Vs. Ito, Ward-11(2), Kolkata 184/A, Regent Colony, Tollygunge, Kolkata – 700001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecr1237M (Appellant) .. (Respondent) Appellant By : Shri S. M. Surana, Advocate Respondent By : Smt. Ranu Biswas, Addl. Cit- Sr. Dr सुनवाई क" तार"ख/ Date Of Hearing : 27/01/2020 घोषणा क" तार"ख/Date Of Pronouncement : 14/02/2020 आदेश / O R D E R Per Shri S. S. Godara: This Assessee’S Appeal For Assessment Year 2010-11 Arises Against The Commissioner Of Income Tax (A) - 4, Kolkata’S Order Dated 10.05.2019 Passed In Case No.791/Cit(A)-4/16-17 Involving Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused. 2. For The Reasons Stated In Assessee’S Condonation Petition Dated 27.01.20 Explaining Five Days’ Delay To Be Attributable To Various Procedural Aspects & Compilation Of Necessary Records & On Account Of No Objection From The Revenue Side, I Condone The Impugned Delay Of Five Days In Filing Of The Instant Appeal & Proceed To Adjudicate The Same On Merits.

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT- Sr. DR
Section 147Section 148

…(Bom.) 5. Asstt. CIT v. Rajesh Jhaveri [2007] 291 ITR 500/161 Taxman 316 (SC) I.T.A No.2404/Kol/2019 Radix Tie-up Pvt. Ltd. 6. Chief Commissioner (Admn.) (U.P.) v. Kanhaiya Lal Kapoor [2005] 147 Taxman 12 (All.) 7. Pooran Mal v. Director of Inspection [1974] 93 ITR 505 (SC) 8. Deep Chand Daga v. ITO [1970] 77 ITR 661 (M.P.) and, 9. Fisher Xomox Sanmar Ltd. v. Asstt. CIT [2007]294 ITR 620/[2008] 168 Taxman 251 (Mad.) 14. None of the judgments referred to above have any connection to the point in issue even remotely. They relate either to the question of non-disclosure of income or failure on the part of the asses…

M/S Gas Construction Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 1738/DEL/2013[2006-07]Status: DisposedITAT Delhi22 Nov 2019AY 2006-07

Bench: Shri Kuldip Singh & Shri O.P.Meenaआ.अ.सं./I.T.A No.1738/Del/2013 िनधा"रणवष"/Assessment Year: 2006-07 बनाम M/S. Gag Construction Pvt. Ltd., Assistant Commissioner Of Vs. M-11, Middle Circular, Income Tax, Central Circle- Connaught Circus, 23, Jhandewalan Extension, New Delhi-110 001. New Delhi -110 055. [Pan: Aabcg 3001 H] अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 148Section 153ASection 153C

…n group cases of the assessee, it has been categorically established the modus-operandi followed by the group companies and the assessee was also found indulging in land purchases. The Ld.CIT(A) has placed reliance on the decision of Pooran Mal Vs. CIT [1974] 93 ITR 505 (SC) wherein the Hon’ble Supreme Court has held that matter obtained from search even where search is made in contravention of provision can be used for making assessment. Therefore, the material obtained during the search in group concern which is duly corroborated by the modus-operandi of the group, can be used in reopening of assessment. The AO…