Pr. CIT v. Gahoi Foods Pvt. Ltd.

117 Taxmann.com 118Supreme Court of India2020#2156 most cited
53

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Also referred to as

Pr. CIT v. Gahoi Foods Pvt. Ltd. · Gahoi Foods · Section 153A · search assessment additions · seized materials · incriminating material · SLP accepted · Supreme Court pending · finality of issue

Sections most often in play

Section 143(3)Section 153ASection 69BSection 132Section 147Section 148

Issues it is cited on

section 40(a)(3)section 2(14)(iii)(b)relinquishment of rightsection 158basection 153(a)(1)section 96section 4(1)section 45(5)section 113abatement of assessmentsection 2(45)section 2(14)(iii)

Judgments citing Pr. CIT v. Gahoi Foods Pvt. Ltd.

ACIT Central Circle 2 (1) Investigation Wing, Chennai vs. M/S G Tech Stone Ltd, Chennai

The appeal stand allowed for statistical purposes

ITA 583/CHNY/2018[2010-11]Status: DisposedITAT Chennai05 Apr 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…ting material before us. Therefore, these case laws are distinguishable on facts. 8. The revenue has also referred to the Special Leave Petition (SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred S…

ACIT Central Circle 2 (1) Investigation Wing, Chennai vs. M/S G Tech Stone Ltd, Chennai

The appeal stand allowed for statistical purposes

ITA 582/CHNY/2018[2009-10]Status: DisposedITAT Chennai05 Apr 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…ting material before us. Therefore, these case laws are distinguishable on facts. 8. The revenue has also referred to the Special Leave Petition (SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred S…

ACIT Central Circle 2 (1) Investigation Wing, Chennai vs. M/S G Tech Stone Ltd, Chennai

The appeal stand allowed for statistical purposes

ITA 581/CHNY/2018[2008-09]Status: DisposedITAT Chennai05 Apr 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…ting material before us. Therefore, these case laws are distinguishable on facts. 8. The revenue has also referred to the Special Leave Petition (SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred S…

ACIT Central Circle 2 (1) Investigation Wing, Chennai vs. M/S G Tech Stone Ltd, Chennai

The appeal stand allowed for statistical purposes

ITA 580/CHNY/2018[2007-08]Status: DisposedITAT Chennai05 Apr 2022AY 2007-08

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…ting material before us. Therefore, these case laws are distinguishable on facts. 8. The revenue has also referred to the Special Leave Petition (SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred S…

G-Tech Stone Ltd., Chennai vs. ACIT Corporate Circle 2(1), Chennai

The appeal stand allowed for statistical purposes

ITA 539/CHNY/2018[2013-14]Status: DisposedITAT Chennai05 Apr 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…ting material before us. Therefore, these case laws are distinguishable on facts. 8. The revenue has also referred to the Special Leave Petition (SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred S…

G-Tech Stone Ltd., Chennai vs. ACIT Corporate Circle 2(1), Chennai

The appeal stand allowed for statistical purposes

ITA 538/CHNY/2018[2012-13]Status: DisposedITAT Chennai05 Apr 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…ting material before us. Therefore, these case laws are distinguishable on facts. 8. The revenue has also referred to the Special Leave Petition (SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred S…

G-Tech Stone Ltd., Chennai vs. ACIT Corporate Circle 2(1), Chennai

The appeal stand allowed for statistical purposes

ITA 537/CHNY/2018[2011-12]Status: DisposedITAT Chennai05 Apr 2022AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…ting material before us. Therefore, these case laws are distinguishable on facts. 8. The revenue has also referred to the Special Leave Petition (SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred S…

G-Tech Stone Ltd., Chennai vs. ACIT Corporate Circle 2(1), Chennai

The appeal stand allowed for statistical purposes

ITA 3053/CHNY/2017[2008-09]Status: DisposedITAT Chennai05 Apr 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…ting material before us. Therefore, these case laws are distinguishable on facts. 8. The revenue has also referred to the Special Leave Petition (SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred S…

ACIT, Central Circle-2(1), Mumbai vs. M/S Luxora Realtors P. Ltd., Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1096/MUM/2020[2013-14]Status: DisposedITAT Mumbai08 Feb 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Bleacit – Central Circle – 2(1) V. M/S. Luxora Realtors Pvt. Ltd., Room No. 804, 8Th Floor Soham House, Hari Om Nagar Aayakar Bhavan, M.K. Road Opp. Eastern Express Highway Mumbai - 400020 Mulund(E), Mumbai – 400081 Pan: Aabco3197J (Appellant) (Respondent) Assessee By : Shri Kishore Dewani Department By : Ms. Shailja Rai

For Appellant: Shri Kishore DewaniFor Respondent: Ms. Shailja Rai
Section 132(1)Section 143(2)Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ACIT – Central Circle – 2(1) v. M/s. Luxora Realtors Pvt. Ltd., Room No. 804, 8th Floor Soham House, Hari Om Nagar Aayakar Bhavan, M.K. Road Opp. Eastern Express Highway Mumbai - 400020 Mulund(E), Mumbai – 400081 PAN: AABCO3197J (Appellant) (Respondent) Assessee by : Shri Kishore Dewani Department by : Ms. Shailja Rai Date of Hearing : 13.01.2022 Date of Pronouncement : 08.02.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed…

Anjali Jewellers, Kolkata vs. PCIT, Central-1, Kolkata

In the result, the appeal of the assessee is allowed

ITA 140/KOL/2021[2014-15]Status: DisposedITAT Kolkata30 Sept 2021AY 2014-15

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Section 132(1)Section 143(2)Section 143(3)Section 153ASection 263

…M/s Anjali Jewellers, AY 2014-15 आयकर अपील"य अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri P. M. Jagtap, Vice President (KZ) & Shri A. T. Varkey, Judicial Member] I.T.A. No. 140/Kol/2021 Assessment Year: 2014-15 M/s Anjali Jewellers Vs PCIT, Central-1, Kolkata (PAN: AAIFA 3096 J) . Appellant Respondent Date of Hearing (Virtual) 02.09.2021 Date of Pronouncement 30.09.2021 For the Appellant Shri S. K. Tulsiyan, Adovate Smt. Puja Somani, CA For the Respondent Shri Devi Sharan Singh, CIT ORDER Per Shri A. T. Varkey, JM: This is an appeal filed by the Assessee…

ACIT. Central Circle- 30, New Delhi vs. Amarjyoti Vanijya (P) Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 4048/DEL/2017[2011-12]Status: DisposedITAT Delhi18 Jun 2021AY 2011-12

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No. 4046, 4047, 4048/DEL/2017 Assessment Years: 2007-08, 2009-10, 2010-11 & 2011-12 ACIT, Vs. Amarjyoti Vanijya Pvt. Ltd., Central Circle-30, 203, Puja House, New Delhi. Karampura, Commerical House, New Delhi. TAN/PAN: AAGCA4362A (Appellant) (Respondent) Appellant by: Shri Ajay Wadhwa, Adv. Respondent by: Shri Sushma Singh, CIT-D.R. Date of hearing: 24 03 2021 Date of pronouncement: 18 06 2021 O R D E R PER AMIT SHUKLA, JM The…

ACIT, CC-30, New Delhi vs. Amarjyoti Vanijya Pvt. Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 4047/DEL/2017[2010-11]Status: DisposedITAT Delhi18 Jun 2021AY 2010-11

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No. 4046, 4047, 4048/DEL/2017 Assessment Years: 2007-08, 2009-10, 2010-11 & 2011-12 ACIT, Vs. Amarjyoti Vanijya Pvt. Ltd., Central Circle-30, 203, Puja House, New Delhi. Karampura, Commerical House, New Delhi. TAN/PAN: AAGCA4362A (Appellant) (Respondent) Appellant by: Shri Ajay Wadhwa, Adv. Respondent by: Shri Sushma Singh, CIT-D.R. Date of hearing: 24 03 2021 Date of pronouncement: 18 06 2021 O R D E R PER AMIT SHUKLA, JM The…

ACIT, CC-30, New Delhi vs. Amarjyoti Vanijya Pvt. Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 4046/DEL/2017[2009-10]Status: DisposedITAT Delhi18 Jun 2021AY 2009-10

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No. 4046, 4047, 4048/DEL/2017 Assessment Years: 2007-08, 2009-10, 2010-11 & 2011-12 ACIT, Vs. Amarjyoti Vanijya Pvt. Ltd., Central Circle-30, 203, Puja House, New Delhi. Karampura, Commerical House, New Delhi. TAN/PAN: AAGCA4362A (Appellant) (Respondent) Appellant by: Shri Ajay Wadhwa, Adv. Respondent by: Shri Sushma Singh, CIT-D.R. Date of hearing: 24 03 2021 Date of pronouncement: 18 06 2021 O R D E R PER AMIT SHUKLA, JM The…