Pr. CIT v. Devangi

394 ITR 184High Court2017#1880 most cited

What is Pr. CIT v. Devangi authority for?

In an assessment completed under section 153A, only undisclosed income and undisclosed assets detected during a search can be brought to tax.

61

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

Pr. CIT v. Devangi · Devangi case · section 153A · search assessment · undisclosed income · undisclosed assets · incriminating material · scope of 153A assessment · Gujarat High Court · additions without incriminating material

Also reported as

88 Taxmann.com 610

Sections most often in play

Section 153ASection 69ASection 132Section 143(2)Section 144Section 45(4)Section 132(4)Section 132A

Issues it is cited on

section 40(a)(3)relinquishment of rightsection 2(14)(iii)(b)section 96section 4(1)section 45(5)section 2(14)(iii)section 10(37)on money receiptjdacompulsory acquisitionsection 2(47)

Judgments citing Pr. CIT v. Devangi

M/S. Matha Enterprises, Angamally vs. ACIT, Ernakulam

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

ITA 308/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…es for the relevant assessment years: (1) PP Jose vs. ACIT in IT(SS)A No.31/Coch/2003 dt. 27/02/2004 (ITAT, Cochin) (2) Rajnik& Co. vs. ACIT (251 ITR 561) (AP) (3) CIT vs. Sinhgad Technical Education Society (397 ITR 344) (SC) (4)Pr. CIT vsDevangi alias Rupa (394 ITR 184) (Guj.) (5) CIT vs. Deepak Kumar Agarwal&Ors. (398 ITR 586) (Bom.) (6) CIT vs. JagdishNarainRatan Kumar (373 ITR 394) (Raj.-Jaipur) (7) CIT vs. SKS Ispat and Power Ltd. (398 ITR 584) (Bom.) (8) Pr. CIT vs. Best Infrastructure (India) Pvt. Ltd. (397 ITR 82) (Del.) (9) CIT vs. Continental Warehousing Coprporation (Nhavasheva) Ltd. (374 ITR 645) (Bo…

M/S. Matha Enterprises, Angamally vs. ACIT, Ernakulam

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

ITA 304/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…es for the relevant assessment years: (1) PP Jose vs. ACIT in IT(SS)A No.31/Coch/2003 dt. 27/02/2004 (ITAT, Cochin) (2) Rajnik& Co. vs. ACIT (251 ITR 561) (AP) (3) CIT vs. Sinhgad Technical Education Society (397 ITR 344) (SC) (4)Pr. CIT vsDevangi alias Rupa (394 ITR 184) (Guj.) (5) CIT vs. Deepak Kumar Agarwal&Ors. (398 ITR 586) (Bom.) (6) CIT vs. JagdishNarainRatan Kumar (373 ITR 394) (Raj.-Jaipur) (7) CIT vs. SKS Ispat and Power Ltd. (398 ITR 584) (Bom.) (8) Pr. CIT vs. Best Infrastructure (India) Pvt. Ltd. (397 ITR 82) (Del.) (9) CIT vs. Continental Warehousing Coprporation (Nhavasheva) Ltd. (374 ITR 645) (Bo…

M/S. Matha Enterprises, Angamally vs. ACIT, Ernakulam

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

ITA 303/COCH/2010[2002-03]Status: DisposedITAT Cochin16 Dec 2019AY 2002-03

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…es for the relevant assessment years: (1) PP Jose vs. ACIT in IT(SS)A No.31/Coch/2003 dt. 27/02/2004 (ITAT, Cochin) (2) Rajnik& Co. vs. ACIT (251 ITR 561) (AP) (3) CIT vs. Sinhgad Technical Education Society (397 ITR 344) (SC) (4)Pr. CIT vsDevangi alias Rupa (394 ITR 184) (Guj.) (5) CIT vs. Deepak Kumar Agarwal&Ors. (398 ITR 586) (Bom.) (6) CIT vs. JagdishNarainRatan Kumar (373 ITR 394) (Raj.-Jaipur) (7) CIT vs. SKS Ispat and Power Ltd. (398 ITR 584) (Bom.) (8) Pr. CIT vs. Best Infrastructure (India) Pvt. Ltd. (397 ITR 82) (Del.) (9) CIT vs. Continental Warehousing Coprporation (Nhavasheva) Ltd. (374 ITR 645) (Bo…

DCIT, Ernakulam vs. Matha Enterprises, Angamally

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

ITA 269/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…es for the relevant assessment years: (1) PP Jose vs. ACIT in IT(SS)A No.31/Coch/2003 dt. 27/02/2004 (ITAT, Cochin) (2) Rajnik& Co. vs. ACIT (251 ITR 561) (AP) (3) CIT vs. Sinhgad Technical Education Society (397 ITR 344) (SC) (4)Pr. CIT vsDevangi alias Rupa (394 ITR 184) (Guj.) (5) CIT vs. Deepak Kumar Agarwal&Ors. (398 ITR 586) (Bom.) (6) CIT vs. JagdishNarainRatan Kumar (373 ITR 394) (Raj.-Jaipur) (7) CIT vs. SKS Ispat and Power Ltd. (398 ITR 584) (Bom.) (8) Pr. CIT vs. Best Infrastructure (India) Pvt. Ltd. (397 ITR 82) (Del.) (9) CIT vs. Continental Warehousing Coprporation (Nhavasheva) Ltd. (374 ITR 645) (Bo…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 170/CHNY/2019[2014-15]Status: DisposedITAT Chennai31 Jul 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…by the numerous High Courts namely Pr.CIT v. Meeta Gutgutia [2018] 96 taxmann.com 468/257 Taxman 441 (SC) ; ii) Pr. CIT v. Saumya Construction (P.) Ltd. [2016] 387 ITR 529/[2017] 81 taxmann.com 292 (Guj); iii) Pr. CIT v. Devangi [2017] 88 taxmann.com 610/394 ITR 184 (Guj.) iv) Pr. CIT v. Jay Infrastructure and Properties (P.) Ltd. [Tax Appeal No. 740 of 2016, dated 10-10-2016] and CIT v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi), CIT vs. Murali Agro Products, 49 taxmann.com 172. In the light of above factual legal positions, the addition cannot be made on account o…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 169/CHNY/2019[2013-14]Status: DisposedITAT Chennai31 Jul 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…by the numerous High Courts namely Pr.CIT v. Meeta Gutgutia [2018] 96 taxmann.com 468/257 Taxman 441 (SC) ; ii) Pr. CIT v. Saumya Construction (P.) Ltd. [2016] 387 ITR 529/[2017] 81 taxmann.com 292 (Guj); iii) Pr. CIT v. Devangi [2017] 88 taxmann.com 610/394 ITR 184 (Guj.) iv) Pr. CIT v. Jay Infrastructure and Properties (P.) Ltd. [Tax Appeal No. 740 of 2016, dated 10-10-2016] and CIT v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi), CIT vs. Murali Agro Products, 49 taxmann.com 172. In the light of above factual legal positions, the addition cannot be made on account o…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 168/CHNY/2019[2012-13]Status: DisposedITAT Chennai31 Jul 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…by the numerous High Courts namely Pr.CIT v. Meeta Gutgutia [2018] 96 taxmann.com 468/257 Taxman 441 (SC) ; ii) Pr. CIT v. Saumya Construction (P.) Ltd. [2016] 387 ITR 529/[2017] 81 taxmann.com 292 (Guj); iii) Pr. CIT v. Devangi [2017] 88 taxmann.com 610/394 ITR 184 (Guj.) iv) Pr. CIT v. Jay Infrastructure and Properties (P.) Ltd. [Tax Appeal No. 740 of 2016, dated 10-10-2016] and CIT v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi), CIT vs. Murali Agro Products, 49 taxmann.com 172. In the light of above factual legal positions, the addition cannot be made on account o…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 167/CHNY/2019[2011-12]Status: DisposedITAT Chennai31 Jul 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…by the numerous High Courts namely Pr.CIT v. Meeta Gutgutia [2018] 96 taxmann.com 468/257 Taxman 441 (SC) ; ii) Pr. CIT v. Saumya Construction (P.) Ltd. [2016] 387 ITR 529/[2017] 81 taxmann.com 292 (Guj); iii) Pr. CIT v. Devangi [2017] 88 taxmann.com 610/394 ITR 184 (Guj.) iv) Pr. CIT v. Jay Infrastructure and Properties (P.) Ltd. [Tax Appeal No. 740 of 2016, dated 10-10-2016] and CIT v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi), CIT vs. Murali Agro Products, 49 taxmann.com 172. In the light of above factual legal positions, the addition cannot be made on account o…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 166/CHNY/2019[2010-11]Status: DisposedITAT Chennai31 Jul 2019AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…by the numerous High Courts namely Pr.CIT v. Meeta Gutgutia [2018] 96 taxmann.com 468/257 Taxman 441 (SC) ; ii) Pr. CIT v. Saumya Construction (P.) Ltd. [2016] 387 ITR 529/[2017] 81 taxmann.com 292 (Guj); iii) Pr. CIT v. Devangi [2017] 88 taxmann.com 610/394 ITR 184 (Guj.) iv) Pr. CIT v. Jay Infrastructure and Properties (P.) Ltd. [Tax Appeal No. 740 of 2016, dated 10-10-2016] and CIT v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi), CIT vs. Murali Agro Products, 49 taxmann.com 172. In the light of above factual legal positions, the addition cannot be made on account o…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 165/CHNY/2019[2009-10]Status: DisposedITAT Chennai31 Jul 2019AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…by the numerous High Courts namely Pr.CIT v. Meeta Gutgutia [2018] 96 taxmann.com 468/257 Taxman 441 (SC) ; ii) Pr. CIT v. Saumya Construction (P.) Ltd. [2016] 387 ITR 529/[2017] 81 taxmann.com 292 (Guj); iii) Pr. CIT v. Devangi [2017] 88 taxmann.com 610/394 ITR 184 (Guj.) iv) Pr. CIT v. Jay Infrastructure and Properties (P.) Ltd. [Tax Appeal No. 740 of 2016, dated 10-10-2016] and CIT v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi), CIT vs. Murali Agro Products, 49 taxmann.com 172. In the light of above factual legal positions, the addition cannot be made on account o…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 164/CHNY/2019[2008-09]Status: DisposedITAT Chennai31 Jul 2019AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…by the numerous High Courts namely Pr.CIT v. Meeta Gutgutia [2018] 96 taxmann.com 468/257 Taxman 441 (SC) ; ii) Pr. CIT v. Saumya Construction (P.) Ltd. [2016] 387 ITR 529/[2017] 81 taxmann.com 292 (Guj); iii) Pr. CIT v. Devangi [2017] 88 taxmann.com 610/394 ITR 184 (Guj.) iv) Pr. CIT v. Jay Infrastructure and Properties (P.) Ltd. [Tax Appeal No. 740 of 2016, dated 10-10-2016] and CIT v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi), CIT vs. Murali Agro Products, 49 taxmann.com 172. In the light of above factual legal positions, the addition cannot be made on account o…

DCIT, Central Circle-1, Madurai vs. C Nilavathy, Tuticorin

In the result, the appeal of the Revenue in ITA

ITA 131/CHNY/2019[2013-14]Status: DisposedITAT Chennai31 Jul 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…by the numerous High Courts namely Pr.CIT v. Meeta Gutgutia [2018] 96 taxmann.com 468/257 Taxman 441 (SC) ; ii) Pr. CIT v. Saumya Construction (P.) Ltd. [2016] 387 ITR 529/[2017] 81 taxmann.com 292 (Guj); iii) Pr. CIT v. Devangi [2017] 88 taxmann.com 610/394 ITR 184 (Guj.) iv) Pr. CIT v. Jay Infrastructure and Properties (P.) Ltd. [Tax Appeal No. 740 of 2016, dated 10-10-2016] and CIT v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi), CIT vs. Murali Agro Products, 49 taxmann.com 172. In the light of above factual legal positions, the addition cannot be made on account o…

DCIT, Central Circle-1, Madurai vs. C Nilavathy, Tuticorin

In the result, the appeal of the Revenue in ITA

ITA 130/CHNY/2019[2011-12]Status: DisposedITAT Chennai31 Jul 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…by the numerous High Courts namely Pr.CIT v. Meeta Gutgutia [2018] 96 taxmann.com 468/257 Taxman 441 (SC) ; ii) Pr. CIT v. Saumya Construction (P.) Ltd. [2016] 387 ITR 529/[2017] 81 taxmann.com 292 (Guj); iii) Pr. CIT v. Devangi [2017] 88 taxmann.com 610/394 ITR 184 (Guj.) iv) Pr. CIT v. Jay Infrastructure and Properties (P.) Ltd. [Tax Appeal No. 740 of 2016, dated 10-10-2016] and CIT v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi), CIT vs. Murali Agro Products, 49 taxmann.com 172. In the light of above factual legal positions, the addition cannot be made on account o…

DCIT, Central Circle-1, Madurai vs. C Nilavathy, Tuticorin

In the result, the appeal of the Revenue in ITA

ITA 124/CHNY/2019[2010-11]Status: DisposedITAT Chennai31 Jul 2019AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…by the numerous High Courts namely Pr.CIT v. Meeta Gutgutia [2018] 96 taxmann.com 468/257 Taxman 441 (SC) ; ii) Pr. CIT v. Saumya Construction (P.) Ltd. [2016] 387 ITR 529/[2017] 81 taxmann.com 292 (Guj); iii) Pr. CIT v. Devangi [2017] 88 taxmann.com 610/394 ITR 184 (Guj.) iv) Pr. CIT v. Jay Infrastructure and Properties (P.) Ltd. [Tax Appeal No. 740 of 2016, dated 10-10-2016] and CIT v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi), CIT vs. Murali Agro Products, 49 taxmann.com 172. In the light of above factual legal positions, the addition cannot be made on account o…

Income Tax Officer, Ward 2(2)(2), Surat vs. Shri Muhammad Iqbal Abdulsattar Memon, Surat

In the result, appeals of the all the assessees are allowed

ITA 85/SRT/2017[2013-14]Status: DisposedITAT Surat14 May 2019AY 2013-14

Bench: Shri Bhavnesh Saini & Shri O.P.Meenaआ.अ.सं./I.T(Ss)A.No’S.83 To 86/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Amitbhai Manubhai Kachadiya, Vs. The Deputy Commissioner 128, Mamta Park Society-1, Varachha Of Income Tax, Road, Surat. Central Circle-2, Surat. [Pan: Amqpk 4491 D] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T(Ss)A.No’S.57 To 60/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Ankit Manubhai Kachadiya, Vs. The Deputy Commissioner 128, Mamta Park Society-1, Varachha Of Income Tax, Road, Surat. Central Circle-2, Surat. [Pan: Ayupk 8096 N] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T(Ss)A.No’S.63 To 66/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Bharatbhai Manubhai Baldha, Vs. The Deputy Commissioner 13-18, Shiv Row House, Aai Mata Chow, Of Income Tax, Nr. Parvat Jakat Naka, Surat. Central Circle-2, Surat. [Pan: Ahwpb 3830 G] अपीलाथ" Appellant ""यथ"/Respondent

For Appellant: Shri Mitish Modi – CA &For Respondent: Shri Srinivas T.Bidari - CIT-DR
Section 132Section 139Section 153ASection 68

…Shri Amitbhai Manubhai Kachadiya and Others. Page 1 of 8 आयकर अपील"य अ"धकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T(SS)A.No’s.83 to 86/AHD/2017 "नधा"रण वष"/Assessment Years : 2007-08 to 2010-11 Shri Amitbhai Manubhai Kachadiya, Vs. The Deputy Commissioner 128, Mamta Park Society-1, Varachha of Income Tax, Road, Surat. Central Circle-2, Surat. [PAN: AMQPK 4491 D] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T(SS)A.No’s.57 to 60/AHD/2017 "नधा"रण वष"/Assessment Years : 2007-08 to 2010-11…

Chandulal Amrutlal Shah, Surat vs. The ITO, Ward-3(3)(1), Surat

In the result, appeals of the all the assessees are allowed

ITA 84/SRT/2017[2004-05]Status: DisposedITAT Surat14 May 2019AY 2004-05

Bench: Shri Bhavnesh Saini & Shri O.P.Meenaआ.अ.सं./I.T(Ss)A.No’S.83 To 86/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Amitbhai Manubhai Kachadiya, Vs. The Deputy Commissioner 128, Mamta Park Society-1, Varachha Of Income Tax, Road, Surat. Central Circle-2, Surat. [Pan: Amqpk 4491 D] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T(Ss)A.No’S.57 To 60/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Ankit Manubhai Kachadiya, Vs. The Deputy Commissioner 128, Mamta Park Society-1, Varachha Of Income Tax, Road, Surat. Central Circle-2, Surat. [Pan: Ayupk 8096 N] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T(Ss)A.No’S.63 To 66/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Bharatbhai Manubhai Baldha, Vs. The Deputy Commissioner 13-18, Shiv Row House, Aai Mata Chow, Of Income Tax, Nr. Parvat Jakat Naka, Surat. Central Circle-2, Surat. [Pan: Ahwpb 3830 G] अपीलाथ" Appellant ""यथ"/Respondent

For Appellant: Shri Mitish Modi – CA &For Respondent: Shri Srinivas T.Bidari - CIT-DR
Section 132Section 139Section 153ASection 68

…Shri Amitbhai Manubhai Kachadiya and Others. Page 1 of 8 आयकर अपील"य अ"धकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T(SS)A.No’s.83 to 86/AHD/2017 "नधा"रण वष"/Assessment Years : 2007-08 to 2010-11 Shri Amitbhai Manubhai Kachadiya, Vs. The Deputy Commissioner 128, Mamta Park Society-1, Varachha of Income Tax, Road, Surat. Central Circle-2, Surat. [PAN: AMQPK 4491 D] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T(SS)A.No’s.57 to 60/AHD/2017 "नधा"रण वष"/Assessment Years : 2007-08 to 2010-11…

Shri Kushal Kumar Lunawat, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is partly allowed

ITA 140/JPR/2018[2015-16]Status: DisposedITAT Jaipur30 Jan 2019AY 2015-16
For Appellant: Shri G. M. Mehta (CA)For Respondent: Shri Kalika Singh (CIT)
Section 132(4)

…diction to make additions. (iv) CIT Vs. Smt. S. Jayalakshmi Ammal (2017) 390 ITR 189 (Mad): Block assessment. Corroborative evidence needed in case of statement. Finding that additions were not sustainable- justified. (v) Pr. CIT Vs. Devangi Alias Rupa (2017) 394 ITR 184 (Guj): Assessment of undisclosed income- condition precedent- assessment must be on basis of discovery of incriminating material during search. (8) Net weight of the goods was to be considered for valuation exclusive of boxes and other packing material whereas Department Valuer (Kamal Kant Parekh) had adopted gross weight valuation of precious a…

Yellaiah Setty, Hyderabad vs. ACIT, Central Circle-5, Hyderabad

In the result, appeal of the assessee is allowed

ITA 494/HYD/2017[2004-05]Status: DisposedITAT Hyderabad15 Nov 2018AY 2004-05

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2004-05 Yellaiah Setty, Vs. Asst. Commissioner Of Hyderabad. Income-Tax, Central Circle – 5, Pan – Agqps 2236 Q Hyderabad. Appellant Respondent Assessee By: Shri P. Murali Mohana Rao Revenue By: Smt. S. Narasamma Date Of Hearing: 31/10/2018 Date Of Pronouncement: 15/11/2018 O R D E R Per S. Rifaur Rahman, Am:

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Smt. S. Narasamma
Section 143(2)Section 143(3)Section 153ASection 68

…nating material justifying the reopening of the assessments for six previous years found that the invocation ofsection 153A qua each of the A.Y would be justified". iv) Hon'ble Gujarat High Court in the case of Pr.CIT vs. Devangi alias RUPA reported in (2017) 394 ITR 184 (Guj.) held as under: "Held, dismissing the appeal, that at the time of search, no incriminating material was found with respect to the assessment year 2001-02 to 2003-04. Only undisclosed income and undisclosed assets detected during the search could be brought to tax. Therefore, the Assessing Officer was not justified in making addition. With r…

M/S. Span Foundation Pvt. Ltd., Kolkata vs. DCIT, Central Circle - 3(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 2521/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

…ai Steel (India) Jodhpur Vs. ACIT (2013) 259 CTR 281 iv) CIT Vs.Deepak Kumar Aggarwal (2017) 398 ITR 586 v) Principal CIT Vs.DipakJashvantalaPanchal (2017) 397 ITR 253. vi) Principal VIT vs.Lalit Jain (2017) 384 ITR 543 vii) Pr.CIT vs. Dvangi Alias Rupa (2017 394 ITR 184 viii) Chintels India Ltd Vs. DCIT (2017) 397 ITR 416 ix) Smt. Anjli Pandit Vs. ACIT (2017) 157 DTR (Mum) (Tri.) 17 x) Pr.CITVs.MeetaGutgutia (2016)395 ITR 526. 55. In view of the aforesaid ratio decidendi of the Hon’ble High Court as well as Hon’ble Supreme Court’s decisions cited above, since assessment for Assessment Year 2009-10 was not pendin…

M/S. Cliff Trexim Pvt. Ltd., Kolkata vs. DCIT, Central Circle - 3(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 2520/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

…ai Steel (India) Jodhpur Vs. ACIT (2013) 259 CTR 281 iv) CIT Vs.Deepak Kumar Aggarwal (2017) 398 ITR 586 v) Principal CIT Vs.DipakJashvantalaPanchal (2017) 397 ITR 253. vi) Principal VIT vs.Lalit Jain (2017) 384 ITR 543 vii) Pr.CIT vs. Dvangi Alias Rupa (2017 394 ITR 184 viii) Chintels India Ltd Vs. DCIT (2017) 397 ITR 416 ix) Smt. Anjli Pandit Vs. ACIT (2017) 157 DTR (Mum) (Tri.) 17 x) Pr.CITVs.MeetaGutgutia (2016)395 ITR 526. 55. In view of the aforesaid ratio decidendi of the Hon’ble High Court as well as Hon’ble Supreme Court’s decisions cited above, since assessment for Assessment Year 2009-10 was not pendin…