Pr. CIT Central III v. Lavnya Land Pvt Ltd.

103 Taxmann.com 9Supreme Court of India2019#2739 most cited

What is Pr. CIT Central III v. Lavnya Land Pvt Ltd. authority for?

Action under section 153C cannot be undertaken if the seized document does not belong to the assessee and was seized from the residential premises of a third party who later retracted their statement.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

Pr. CIT Central III v. Lavnya Land Pvt Ltd · section 153C · seized document · third party premises · retracted statement · onus of proof · dumb documents · search and seizure

Also reported as

261 Taxmann 454

Sections most often in play

Section 132Section 132(4)Section 69CSection 133ASection 143(2)Section 153CSection 292CSection 69

Issues it is cited on

buyback of sharessection 269tsection 2(43)onus of proofsection 132(1)(a)section 269ssection 271esection 158bbsection 2(31)dumb documentscash found during searchsection 132(4a)

Judgments citing Pr. CIT Central III v. Lavnya Land Pvt Ltd.

Mrs. Ibrahim Kaleel, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, the appeals of the assessee in ITA Nos

ITA 733/BANG/2022[2016-17]Status: DisposedITAT Bangalore16 Jun 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

Dy. Commissioner of Income Tax, Circle - 01, Varanasi vs. M/S Ratandeep Gold & Diamond Pvt. Ltd., Chandauli

ITA 136/VNS/2020[2017-2018]Status: DisposedITAT Varanasi03 Feb 2023AY 2017-2018

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2017-18 The Deputy Commissioner M/S Ratandeep Gold & Diamond Of Income Tax, V. Pvt. Ltd. Circle-1, M A Road, 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P. Pan:Aahcr4764Q (Appellant) (Respondent) C.O. No. 02/Vns/2021 (Arising Out Of Ita No. 136/Vns/2020) Assessment Year: 2017-18 M/S Ratandeep Gold & The Deputy Commissioner Of Diamond Pvt. Ltd. V. Income Tax,Circle-1, M.A. Road 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P.

For Appellant: Shri Shishir Bajpai, CAFor Respondent: Shri Amalendu Nath Mishra, CIT DR
Section 143(3)Section 69A

…ITA NO. 136/VNS/2020& CO No 02/VNS/2021 AY:2017-18 DCIT , Circle-1, Varanasi , U.P. v. M/s. Ratandeep Gold & Diamond Pvt. Ltd.,Chandauli,U.P. IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2017-18 The Deputy Commissioner M/s Ratandeep Gold & Diamond of Income Tax, v. Pvt. Ltd. Circle-1, M A Road, 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P. PAN:AAHCR4764Q (Appellant) (Respondent) C.O. No. 02/VNS/2021 (Arising out of ITA No. 136/VNS/2020) Assess…

ACIT 13 (3)(2), Mumbai vs. Vyapar Industries Ltd., Mumbai

In the result, both the appeals of the Revenue are allowed for statistical purposes

ITA 7159/MUM/2019[2011-12]Status: DisposedITAT Mumbai31 Mar 2022AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Amarjit Singh () Assessment Year: 2011-12 & Assessment Year: 2014-15

For Appellant: Mr. Satyapraksh Singh, ARFor Respondent: Mr. Achal Sharma, CIT-DR
Section 106Section 132Section 143(3)Section 150Section 153ASection 153CSection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI AMARJIT SINGH (JUDICIAL MEMBER) Assessment Year: 2011-12 & Assessment Year: 2014-15 ACIT 13(3)(2), M/s Vyapar Industries Ltd., Room No. 229/219, 2nd floor, Vs. 145, Abbas Manzil, S.V. Road, Khar Aayakar Bhavan, M.K. Road, (West), Mumbai-400020. Mumbai-400052. PAN No. AAACB 8643 H Appellant Respondent Revenue by : Mr. Achal Sharma, CIT-DR Assessee by : Mr. Satyapraksh Singh, AR Date of Hearing : 23/02/2022 Date of pronouncement : 31/03/2022 ORDER PER OM PRAKASH KANT, AM These appeals by the Reve…