Pr. CIT v. Desai Construction (P) Ltd.

387 ITR 552High Court2016#2603 most cited

What is Pr. CIT v. Desai Construction (P) Ltd. authority for?

In proceedings under section 153A, additions cannot be made in the absence of incriminating material found during search, even if material is collected later.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2024.

Also referred to as

Pr. CIT v. Desai Construction (P) Ltd. · section 153A · incriminating material · search proceedings · unabated assessment · section 132(4) · section 69B · section 143(3) · section 158BD

Also reported as

81 Taxmann.com 271

Sections most often in play

Section 115BBESection 132(4)Section 153ASection 28Section 69BSection 143(3)Section 147Section 148

Issues it is cited on

abatement of assessmentsection 153a proceedingsthird party informationsection 158bdstatement under section 132(4)assistant directorsection 156section 132(4a)section 69bsection 34section 292cprincipal commissioner of income-tax

Judgments citing Pr. CIT v. Desai Construction (P) Ltd.

Sri Ramappa Chandru @ R Chandru, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2017/BANG/2017[2013-14]Status: DisposedITAT Bangalore06 Apr 2018AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…by its order dated 07/10/2017 : 1) IBC KNOWLEDGE PARK LIMITED reported in 385 ITR 346 [Kar]; 2) DIPAK JASHVANTLAL PANCHAL reported in 397 ITR 153 (Guj) 3) SAUMYA CONSTRUCTIONS PVT. LTD. reported in 387 ITR 529 (Guj) 4) DESAI CONSTRUCTION P. LTD., reported in 387 ITR 552 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (D…

Sri Ramappa Chandru @ R Chandru, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2016/BANG/2017[2012-13]Status: DisposedITAT Bangalore06 Apr 2018AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…by its order dated 07/10/2017 : 1) IBC KNOWLEDGE PARK LIMITED reported in 385 ITR 346 [Kar]; 2) DIPAK JASHVANTLAL PANCHAL reported in 397 ITR 153 (Guj) 3) SAUMYA CONSTRUCTIONS PVT. LTD. reported in 387 ITR 529 (Guj) 4) DESAI CONSTRUCTION P. LTD., reported in 387 ITR 552 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (D…

Sri Ramappa Chandru @ R Chandru, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2015/BANG/2017[2011-12]Status: DisposedITAT Bangalore06 Apr 2018AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…by its order dated 07/10/2017 : 1) IBC KNOWLEDGE PARK LIMITED reported in 385 ITR 346 [Kar]; 2) DIPAK JASHVANTLAL PANCHAL reported in 397 ITR 153 (Guj) 3) SAUMYA CONSTRUCTIONS PVT. LTD. reported in 387 ITR 529 (Guj) 4) DESAI CONSTRUCTION P. LTD., reported in 387 ITR 552 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (D…

Sri Ramappa Chandru @ R Chandru, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2014/BANG/2017[2010-11]Status: DisposedITAT Bangalore06 Apr 2018AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…by its order dated 07/10/2017 : 1) IBC KNOWLEDGE PARK LIMITED reported in 385 ITR 346 [Kar]; 2) DIPAK JASHVANTLAL PANCHAL reported in 397 ITR 153 (Guj) 3) SAUMYA CONSTRUCTIONS PVT. LTD. reported in 387 ITR 529 (Guj) 4) DESAI CONSTRUCTION P. LTD., reported in 387 ITR 552 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (D…

Sri Ramappa Chandru @ R Chandru, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2013/BANG/2017[2009-10]Status: DisposedITAT Bangalore06 Apr 2018AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…by its order dated 07/10/2017 : 1) IBC KNOWLEDGE PARK LIMITED reported in 385 ITR 346 [Kar]; 2) DIPAK JASHVANTLAL PANCHAL reported in 397 ITR 153 (Guj) 3) SAUMYA CONSTRUCTIONS PVT. LTD. reported in 387 ITR 529 (Guj) 4) DESAI CONSTRUCTION P. LTD., reported in 387 ITR 552 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (D…