Pr CIT v. Meeta Gutgutia 2017-TIOL-1000-HC-DEL-IT

380 ITR 571High Court2016#383 most cited

What is Pr CIT v. Meeta Gutgutia 2017-TIOL-1000-HC-DEL-IT authority for?

Invocation of Section 153A for assessment is unjustified in years for which no incriminating material was found during a search, particularly when the Supreme Court has dismissed SLPs against such findings.

230

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2016 to 2026.

Also referred to as

PCIT v. Meeta Gutgutia · Section 153A · search assessment · incriminating material · reassessment · Section 147 · Section 132 · Supreme Court dismissal · assessment years · unjustified invocation

Sections most often in play

Section 143(3)Section 147Section 132Section 153ASection 68Section 148Section 139(1)Section 142(1)

Issues it is cited on

abatement of assessmentstatutory duessection 158bbstatement under section 132(4)section 153(1)section 65bpaper companysection 245retracted statementsection 153a(1)survey under section 133abeneficial owner

Judgments citing Pr CIT v. Meeta Gutgutia 2017-TIOL-1000-HC-DEL-IT

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

…for being quashed. Reliance in this connection is placed on the following further decisions, the ratios of which are applicable to the facts and circumstances of the instant case of the appellant-company: i) Principal CIT Vs. Kurele Paper Mills P. LTD. [2016] 380 ITR 571 (Del]- "Held, dismissing the appeal, that the order of the Commissioner (Appeals) revealed that there was factual finding that no incriminating evidence related to share capital issued was found during the course of search as was manifest from the order of the Assessing Officer. Consequently, it was held that the Assessing Officer was not justifi…

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

…for being quashed. Reliance in this connection is placed on the following further decisions, the ratios of which are applicable to the facts and circumstances of the instant case of the appellant-company: i) Principal CIT Vs. Kurele Paper Mills P. LTD. [2016] 380 ITR 571 (Del]- "Held, dismissing the appeal, that the order of the Commissioner (Appeals) revealed that there was factual finding that no incriminating evidence related to share capital issued was found during the course of search as was manifest from the order of the Assessing Officer. Consequently, it was held that the Assessing Officer was not justifi…

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

In the result, appeal of the assessee is allowed

ITA 2519/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

…for being quashed. Reliance in this connection is placed on the following further decisions, the ratios of which are applicable to the facts and circumstances of the instant case of the appellant-company: i) Principal CIT Vs. Kurele Paper Mills P. LTD. [2016] 380 ITR 571 (Del]- "Held, dismissing the appeal, that the order of the Commissioner (Appeals) revealed that there was factual finding that no incriminating evidence related to share capital issued was found during the course of search as was manifest from the order of the Assessing Officer. Consequently, it was held that the Assessing Officer was not justifi…

DCIT, Dehradun vs. Sh. Ramesh Batta, Dehradun

In the result, the Cross

ITA 3966/DEL/2013[2007-08]Status: DisposedITAT Delhi29 Mar 2017AY 2007-08

Bench: Shri S.V. Mehrotra & Ms. Suchitra Kambleassessment Year : 2007-08 Dcit, Central Circle, Ramesh Batta, Dehradun. Vs. 81/210, Kaulagarh Road, Dehradun.

Section 139Section 142(1)Section 143(2)Section 143(3)Section 153A(1)(a)Section 153A(1)(b)Section 288ASection 292CSection 80C

…r section 153A(1)(a). The above order has been passed after considering cases of CIT v. Continental Warehousing Corpn. (Nhava Sheva) Ltd. [2015] 374 ITR 645/232 Taxman 270/58 taxmann.com 78 (Bom.) (para 4), Principal CIT v. Kurele Paper Mills (P.) Ltd. [2016] 380 ITR 571 (Delhi) (para 4), CIT v. Kabul Chawla [2016] 380 12 C.O. No.242/Del/2013 ITR 573/[2015] 234 Taxman 300/61 taxmann.com 412 (Delhi) (para 4), CIT v. Lancy Constructions [2016] 383 ITR 168/237 Taxman 728/66 taxmann.com 264 (Kar.) (para 4), CIT v. ST. Francies Clay Decor Tiles [2016] 240 Taxman 168/70 taxmann.com 234 (Ker.) (para 5) and CIT v. Prom…

Shri Amit Katyal, New Delhi vs. Pr CIT, Gurgaon

In the result, assessment order dated 24

ITA 2699/DEL/2016[2008-09]Status: DisposedITAT Delhi30 Nov 2016AY 2008-09

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 132Section 143(1)Section 153ASection 153A(1)(b)Section 263

…has rendered the assessment order erroneous as well as prejudicial to the interest of the revenue.” 3.1 Before the Commissioner of Income Tax (Central) the assessee referred to the decision of the Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla, 380 ITR 571 (Delhi) and objected the proceedings under 263 of the Act as on the date of search the said assessment for assessment year 2006-07 already stood completed under section 143(1) of the Act and no incriminating material was found during the course of search, hence no addition could have been made in the case of the assessee. Therefore, there was no…

Shri Amit Katyal, New Delhi vs. Pr CIT, Gurgaon

In the result, assessment order dated 24

ITA 2697/DEL/2016[2006-07]Status: DisposedITAT Delhi30 Nov 2016AY 2006-07

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 132Section 143(1)Section 153ASection 153A(1)(b)Section 263

…has rendered the assessment order erroneous as well as prejudicial to the interest of the revenue.” 3.1 Before the Commissioner of Income Tax (Central) the assessee referred to the decision of the Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla, 380 ITR 571 (Delhi) and objected the proceedings under 263 of the Act as on the date of search the said assessment for assessment year 2006-07 already stood completed under section 143(1) of the Act and no incriminating material was found during the course of search, hence no addition could have been made in the case of the assessee. Therefore, there was no…

M/S. M.G. Contractors Pvt. Ltd., New Delhi vs. DCIT, Faridabad

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

ITA 7034/DEL/2014[2006-07]Status: DisposedITAT Delhi19 Sept 2016AY 2006-07

Bench: Shri I.C. Sudhir & Shri Prashant Maharishi

For Appellant: Sh. P.C. Yadav, AdvFor Respondent: Sh. P. DAM Kanunjna, Sr. DR
Section 143(2)Section 153ASection 271(1)(c)

…ehors any material cannot be treated as incriminating material (Delhi High Court in Rajpal Bhatia 333 ITR 315). Further a reference can be made to the following decisions a. CIT Vs Kabul Chawala reported in 380 ITR 573(Del). b. CIT Vs Kurele Paper reported in 380 ITR 571(Del). 24 It is submitted that so far as AY 2010-11 would concern the CIT (A) has failed to appreciate that in this year the AO has failed to corroborate the surrender with any documentary evidence and further failed to scrutinize the regular items also and hence in this year also quantum was not tenable. 25 Bona-fide surrender: It is submitted…

DCIT, New Delhi vs. M/S. Mahagun Technologies Pvt. Ltd., New Delhi

In the result, the Appeal filed by the Revenue stands dismissed

ITA 2598/DEL/2014[2006-07]Status: DisposedITAT Delhi05 Aug 2016AY 2006-07

Bench: Shri Before Shri H.S. Sidhubefore Shri Before Shri H.S. Sidhuh.S. Sidhuh.S. Sidhu & And & And Shri A Shri Anadi Shri A Shri A Nadi Nadi N. Mishra, A Nadi N. Mishra, A N. Mishran. Mishra, A Ccountant Member Ccountant Member Ccountant Member

For Appellant: Ms. Deepika Mittal, CIT(DR)For Respondent: None
Section 132Section 133ASection 143(2)Section 143(3)Section 153Section 153ASection 68

…also covered by decision of Honorable jurisdictional High Court in the case of Principal Commissioner of Income Tax Principal Commissioner of Income Tax Principal Commissioner of Income Tax Principal Commissioner of Income Tax v/s. Kurele Paper Mills P. Ltd. 380 ITR 571 (Delhi) v/s. Kurele Paper Mills P. Ltd. 380 ITR 571 (Delhi) . Honourable Supreme v/s. Kurele Paper Mills P. Ltd. 380 ITR 571 (Delhi) v/s. Kurele Paper Mills P. Ltd. 380 ITR 571 (Delhi) Court has dismissed the Special Leave petition filed by the Department against this decision of Honourable Delhi High Court. 7 A.Y. 2006-07 3.2.2 Respectfully fo…

M/S Magnum International Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal filed by assessee is allowed

ITA 4968/DEL/2012[2004-05]Status: DisposedITAT Delhi05 Aug 2016AY 2004-05

Bench: Shri H.S. Sidhu & Shri Anadi N. Mishraay: 2004-05

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Deepika Mittal, CIT(DR)
Section 132Section 143(3)Section 153Section 153ASection 153A(1)Section 2Section 2(22)(e)Section 234A

…search, no additions could have been made to the income already assessed.” 2.2. We further find that issue is also covered by decision of Honorable jurisdictional High Court in the case of Principal Commissioner of Income Tax v/s. Kurele Paper Mills P. Ltd. 380 ITR 571 (Delhi) . Honourable Supreme Court has dismissed the Special Leave petition filed by the Department against this decision of Honourable Delhi High Court. 2.3 Respectfully following the binding precedents of the Hon’ble Jurisdictional High Court in CIT vs. Kabul Chawla ( supra) and in Principal Commissioner of Income Tax v/s. Kurele Paper Mills…

DCIT, New Delhi vs. M/S. Super Plastic Coats (P) Ltd., New Delhi

ITA 1904/DEL/2013[2006-07]Status: DisposedITAT Delhi30 Mar 2016AY 2006-07

Bench: Shri I.C. Sudhir & Shri O.P. Kant -Do- :2006-07 -Do- :2003-04 -Do- :2004-05 -Do- :2005-06 -Do- :2007-08 -Do- :2008-09 Deputy Cit, Vs. M/S. Super Plastic Coats Central Circle-13, (P)Ltd., West Punjab New Delhi. Bagh, New Delhi. (Pan: Aaecs2311M) (Appellant) (Respondent)

For Appellant: S/Shri Ved Jain, Adv. , Ashish ChadhaFor Respondent: Shri Rajiv Malhotra, CIT( DR)
Section 132Section 143Section 143(3)Section 147Section 153ASection 268ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL-- (DELHI BENCH “F” NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI O.P. KANT -do- :2006-07 -do- :2003-04 -do- :2004-05 -do- :2005-06 -do- :2007-08 -do- :2008-09 Deputy CIT, Vs. M/s. Super Plastic Coats Central Circle-13, (P)Ltd., West Punjab New Delhi. Bagh, New Delhi. (PAN: AAECS2311M) (Appellant) (Respondent) ITA No. 1934/Del/2013 Assessment Year: 2003-04 -do- :2004-05 -do- :2005-06 -do- :2006-07 -do- :2007-08 -do- :2008-09 M/s. Super Plastic Coats Vs. DCIT/ACIT, (P)Ltd., West Punjab Central Circle-13, Bagh, New Delhi. New Delhi. (PAN: AAECS2311M) (Appellant) (Respondent) Asse…