Pr. CIT v. Kurele Paper Mills Pvt. Ltd.

380 ITR 65Supreme Court of India2016#10578 most cited

What is Pr. CIT v. Kurele Paper Mills Pvt. Ltd. authority for?

When no incriminating material is found during a search, the Assessing Officer's power to assess and reassess total income upon issuance of notice under section 153(3) is not restricted to the seized material.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2021.

Also referred to as

Pr. CIT v. Kurele Paper Mills Pvt. Ltd. · section 153(3) · search assessment · no incriminating material · Assessing Officer powers · reassessment · total income

Judgments citing Pr. CIT v. Kurele Paper Mills Pvt. Ltd.

Anshu Prithani, New Delhi vs. DCIT, Central Circle-15, New Dedlhi

In the result, the appeal of the assessee is allowed

ITA 1153/DEL/2018[2008-09]Status: DisposedITAT Delhi14 Jul 2021AY 2008-09

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 1153/Del/2018 : Asstt. Year: 2008-09 Anshu Prithani, Vs Dcit, Brahmaputra House, A-7, Central Circle-17, Mahipalur, New Delhi-110037 New Delhi (Appellant) (Respondent) Pan No. Akdpp5664L Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 14.07.2021 Date Of Pronouncement: 14 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 132ASection 139(1)Section 153(3)Section 153ASection 153A(1)

…(Delhi)  CIT Vs. Lancy Constructions [2016] 237 Taxman 728 (Karnataka).  DCIT Vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011.  Pr.CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.369/2015 (Del HC).  Pr. CIT VS. Kurele Paper Mills Pvt. Ltd. [2016] 380 ITR 65 (SC) 3 Anshu Prithani  CIT Vs. Saumya Construction P. Ltd. [2016] 387 ITR 529 (Guj) 6. On the other hand, the ld. DR though could not controvert the contention that there is no incriminating material found at the time of search, but he submitted that, once notice u/s 153(3) is issued to the assessee then it is incumbent upon the assessee to fil…

ACIT, Central Circle- 20, New Delhi vs. Alchemist Life Sciences Ltd., New Delhi

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

ITA 795/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Jul 2021AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 792/Del/2018 : Asstt. Year: 2009-10 Ita No. 793/Del/2018 : Asstt. Year: 2010-11 Ita No. 794/Del/2018 : Asstt. Year: 2011-12 Ita No. 795/Del/2018 : Asstt. Year: 2012-13 Acit, Vs M/S Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (Appellantt (Respondent) Pan No. Aabcv3029Q Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 139(1)Section 153(3)Section 153A

…(Delhi)  CIT Vs. Lancy Constructions [2016] 237 Taxman 728 (Karnataka).  DCIT Vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011.  Pr.CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.369/2015 (Del HC).  Pr. CIT VS. Kurele Paper Mills Pvt. Ltd. [2016] 380 ITR 65 (SC)  CIT Vs. Saumya Construction P. Ltd. [2016] 387 ITR 529 (Guj) 9. On the other hand, the ld. DR though could not controvert the contention that there is no incriminating material found at the time of search, but he submitted that, once notice u/s 153(3) is issued to the assessee then it is incumbent upon the assessee to file the return of in…

ACIT, Central Circle- 20, New Delhi vs. Alchemist Life Sciences Ltd., New Delhi

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

ITA 794/DEL/2018[2011-12]Status: DisposedITAT Delhi12 Jul 2021AY 2011-12

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 792/Del/2018 : Asstt. Year: 2009-10 Ita No. 793/Del/2018 : Asstt. Year: 2010-11 Ita No. 794/Del/2018 : Asstt. Year: 2011-12 Ita No. 795/Del/2018 : Asstt. Year: 2012-13 Acit, Vs M/S Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (Appellantt (Respondent) Pan No. Aabcv3029Q Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 139(1)Section 153(3)Section 153A

…(Delhi)  CIT Vs. Lancy Constructions [2016] 237 Taxman 728 (Karnataka).  DCIT Vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011.  Pr.CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.369/2015 (Del HC).  Pr. CIT VS. Kurele Paper Mills Pvt. Ltd. [2016] 380 ITR 65 (SC)  CIT Vs. Saumya Construction P. Ltd. [2016] 387 ITR 529 (Guj) 9. On the other hand, the ld. DR though could not controvert the contention that there is no incriminating material found at the time of search, but he submitted that, once notice u/s 153(3) is issued to the assessee then it is incumbent upon the assessee to file the return of in…

ACIT, Central Circle- 20, New Delhi vs. Alchemist Life Sciences Ltd., New Delhi

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

ITA 793/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Jul 2021AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 792/Del/2018 : Asstt. Year: 2009-10 Ita No. 793/Del/2018 : Asstt. Year: 2010-11 Ita No. 794/Del/2018 : Asstt. Year: 2011-12 Ita No. 795/Del/2018 : Asstt. Year: 2012-13 Acit, Vs M/S Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (Appellantt (Respondent) Pan No. Aabcv3029Q Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 139(1)Section 153(3)Section 153A

…(Delhi)  CIT Vs. Lancy Constructions [2016] 237 Taxman 728 (Karnataka).  DCIT Vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011.  Pr.CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.369/2015 (Del HC).  Pr. CIT VS. Kurele Paper Mills Pvt. Ltd. [2016] 380 ITR 65 (SC)  CIT Vs. Saumya Construction P. Ltd. [2016] 387 ITR 529 (Guj) 9. On the other hand, the ld. DR though could not controvert the contention that there is no incriminating material found at the time of search, but he submitted that, once notice u/s 153(3) is issued to the assessee then it is incumbent upon the assessee to file the return of in…

ACIT, Central Circle- 20, New Delhi vs. Alchemist Life Sciences Ltd., New Delhi

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

ITA 792/DEL/2018[2009-10]Status: DisposedITAT Delhi12 Jul 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 792/Del/2018 : Asstt. Year: 2009-10 Ita No. 793/Del/2018 : Asstt. Year: 2010-11 Ita No. 794/Del/2018 : Asstt. Year: 2011-12 Ita No. 795/Del/2018 : Asstt. Year: 2012-13 Acit, Vs M/S Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (Appellantt (Respondent) Pan No. Aabcv3029Q Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 139(1)Section 153(3)Section 153A

…(Delhi)  CIT Vs. Lancy Constructions [2016] 237 Taxman 728 (Karnataka).  DCIT Vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011.  Pr.CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.369/2015 (Del HC).  Pr. CIT VS. Kurele Paper Mills Pvt. Ltd. [2016] 380 ITR 65 (SC)  CIT Vs. Saumya Construction P. Ltd. [2016] 387 ITR 529 (Guj) 9. On the other hand, the ld. DR though could not controvert the contention that there is no incriminating material found at the time of search, but he submitted that, once notice u/s 153(3) is issued to the assessee then it is incumbent upon the assessee to file the return of in…

Abhieshek Tewari, New Delhi vs. DCIT, Central Circle-13, New Delhi

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

ITA 6349/DEL/2017[2009-10]Status: DisposedITAT Delhi12 Jul 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…(Delhi)  CIT Vs. Lancy Constructions [2016] 237 Taxman 728 (Karnataka).  DCIT Vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011.  Pr.CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.369/2015 (Del HC).  Pr. CIT VS. Kurele Paper Mills Pvt. Ltd. [2016] 380 ITR 65 (SC)  CIT Vs. Saumya Construction P. Ltd. [2016] 387 ITR 529 (Guj) 9. On the other hand, the ld. DR though could not controvert the contention that there is no incriminating material found at the time of search, but he submitted that, once notice u/s 153(3) is issued to the assessee then it is incumbent upon the assessee to file the return of in…

Abhieshek Tewari, New Delhi vs. DCIT, Central Circle-13, New Delhi

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

ITA 6348/DEL/2017[2008-09]Status: DisposedITAT Delhi12 Jul 2021AY 2008-09

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…(Delhi)  CIT Vs. Lancy Constructions [2016] 237 Taxman 728 (Karnataka).  DCIT Vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011.  Pr.CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.369/2015 (Del HC).  Pr. CIT VS. Kurele Paper Mills Pvt. Ltd. [2016] 380 ITR 65 (SC)  CIT Vs. Saumya Construction P. Ltd. [2016] 387 ITR 529 (Guj) 9. On the other hand, the ld. DR though could not controvert the contention that there is no incriminating material found at the time of search, but he submitted that, once notice u/s 153(3) is issued to the assessee then it is incumbent upon the assessee to file the return of in…

Abhishek Tiwari, New Delhi vs. DCIT, Central Circle- 13, New Delhi

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

ITA 6347/DEL/2017[2007-08]Status: DisposedITAT Delhi12 Jul 2021AY 2007-08

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…(Delhi)  CIT Vs. Lancy Constructions [2016] 237 Taxman 728 (Karnataka).  DCIT Vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011.  Pr.CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.369/2015 (Del HC).  Pr. CIT VS. Kurele Paper Mills Pvt. Ltd. [2016] 380 ITR 65 (SC)  CIT Vs. Saumya Construction P. Ltd. [2016] 387 ITR 529 (Guj) 9. On the other hand, the ld. DR though could not controvert the contention that there is no incriminating material found at the time of search, but he submitted that, once notice u/s 153(3) is issued to the assessee then it is incumbent upon the assessee to file the return of in…

Abhishek Tiwari, New Delhi vs. DCIT, Central Circle- 13, New Delhi

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

ITA 6346/DEL/2017[2006-07]Status: DisposedITAT Delhi12 Jul 2021AY 2006-07

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…(Delhi)  CIT Vs. Lancy Constructions [2016] 237 Taxman 728 (Karnataka).  DCIT Vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011.  Pr.CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.369/2015 (Del HC).  Pr. CIT VS. Kurele Paper Mills Pvt. Ltd. [2016] 380 ITR 65 (SC)  CIT Vs. Saumya Construction P. Ltd. [2016] 387 ITR 529 (Guj) 9. On the other hand, the ld. DR though could not controvert the contention that there is no incriminating material found at the time of search, but he submitted that, once notice u/s 153(3) is issued to the assessee then it is incumbent upon the assessee to file the return of in…

Abhishek Tiwari, New Delhi vs. DCIT, Central Circle- 13, New Delhi

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

ITA 6345/DEL/2017[2005-06]Status: DisposedITAT Delhi12 Jul 2021AY 2005-06

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…(Delhi)  CIT Vs. Lancy Constructions [2016] 237 Taxman 728 (Karnataka).  DCIT Vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011.  Pr.CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.369/2015 (Del HC).  Pr. CIT VS. Kurele Paper Mills Pvt. Ltd. [2016] 380 ITR 65 (SC)  CIT Vs. Saumya Construction P. Ltd. [2016] 387 ITR 529 (Guj) 9. On the other hand, the ld. DR though could not controvert the contention that there is no incriminating material found at the time of search, but he submitted that, once notice u/s 153(3) is issued to the assessee then it is incumbent upon the assessee to file the return of in…

Pr. CIT v. Kurele Paper Mills Pvt. Ltd. (380 ITR 65) — Cited in 10 Judgments | BharatTax