What is Pr. CIT v. Meeta Gutgutia authority for?

In search assessments under Section 153A, additions to income are permissible only if incriminating material is found during the search; in the absence of such material, completed assessments cannot be disturbed. A statement recorded under Section 132(4) and later retracted may not, on its own, constitute sufficient incriminating evidence for making additions.

How many judgments cite Pr. CIT v. Meeta Gutgutia?

1,226 judgments on BharatTax cite Pr. CIT v. Meeta Gutgutia (395 ITR 526), spanning 2017 to 2026.

Which sections of the Income Tax Act does Pr. CIT v. Meeta Gutgutia come up under?

It is most often cited in judgments turning on Section 153A, Section 143(3), Section 132, Section 147, Section 148, Section 153C.

Pr. CIT v. Meeta Gutgutia (395 ITR 526)

ACIT, New Delhi vs. Filatex India Limited, Delhi

ITA 5000/DEL/2024[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…ITA Nos.4635, 5000, 2060, 4999, 4648, 3988, 2061, 1455, 2062 & 1456/Del/2024 & C.O.Nos.11, 32, 33, 34/Del/2025 & 89, 90 & 91/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.4635, 5000, 2060, 4999, 4648, 3988, 2061, 1455, 2062 & 1456/Del/2024 & C.O.Nos.11, 32, 33, 34/Del/2025 & 89, 90 & 91/Del/2024 (Assessment Years 2013-14, 2015-16, 2016-17, 2017-18, 2019-20, 2020-2 & 2021-22) S1. No ITA/CO No(s) Asst. Year(s) Appeal(s) by Appellant vs. Respondent Appellant Respondent 1. 4635/Del/2024 2013-1…

ACIT, New Delhi vs. Filatax Inida Limited, Delhi

In the result, appeal of the assessee is partly allowed

ITA 4635/DEL/2024[2013-14]Status: DisposedITAT Delhi30 Jun 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…ITA Nos.4635, 5000, 2060, 4999, 4648, 3988, 2061, 1455, 2062 & 1456/Del/2024 & C.O.Nos.11, 32, 33, 34/Del/2025 & 89, 90 & 91/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.4635, 5000, 2060, 4999, 4648, 3988, 2061, 1455, 2062 & 1456/Del/2024 & C.O.Nos.11, 32, 33, 34/Del/2025 & 89, 90 & 91/Del/2024 (Assessment Years 2013-14, 2015-16, 2016-17, 2017-18, 2019-20, 2020-2 & 2021-22) Sl. ITA/CO No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. | 4635/Del/202…

Dy. Commissioner of Income Tax, Delhi vs. Filatex India Limited, Delhi

ITA 2060/DEL/2024[2016-17]Status: DisposedITAT Delhi30 Jun 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…ITA Nos.4635, 5000, 2060, 4999, 4648, 3988, 2061, 1455, 2062 & 1456/Del/2024 & C.O.Nos.11, 32, 33, 34/Del/2025 & 89, 90 & 91/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.4635, 5000, 2060, 4999, 4648, 3988, 2061, 1455, 2062 & 1456/Del/2024 & C.O.Nos.11, 32, 33, 34/Del/2025 & 89, 90 & 91/Del/2024 (Assessment Years 2013-14, 2015-16, 2016-17, 2017-18, 2019-20, 2020-2 & 2021-22) S1. No ITA/CO No(s) Asst. Year(s) Appeal(s) by Appellant vs. Respondent 1. 4635/Del/2024 2013-14 ACIT, ARA Centr…

DCIT, Central Circle-30, New Delhi vs. Gurpreet Kochar, New Delhi

In the result, the Appeals filed by the Revenue in ITA No

ITA 940/DEL/2020[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Dcit Vs. Harpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4656N New Delhi Appellant Respondent Dcit Vs. Gurmeet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4654Q New Delhi Appellant Respondent Dcit Vs. Gurpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aizpk6763F New Delhi Appellant Respondent C.O No. 46/Del/2023 In Ita No. 938/Del/2020 (A.Y. 2015-16) Harpreetkochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4656N Appellant Respondent C.O No. 49/Del/2023 In Ita No. 939/Del/2020 (A.Y. 2015-16) Gurmeet Kochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4654Q Appellant Respondent C.O Nos. 46, 47 & 49/Del/2020 Dcit Vs. Harpreetkochar

Section 132Section 153ASection 47Section 54F

…ance was not based on any incriminating material found as a result of search. The Assessees have also relied on the Judgment of Jurisdictional High Court in the case of CIT Vs. Kabul Chawla reported in 380 ITR 573, Principal CIT Vs. MeetaGutgutia reported in 395 ITR 526 and CIT Vs. Sinhgad Technical Educational Society reported in 395 ITR 344. The Ld. CIT(A) vide orders impugned dated 27/11/2019, 27/11/2019 and 25/11/2019, allowed the Appeals of the Assessees on merits by declaring that the Assessees C.O Nos. 46, 47 & 49/Del/2020 DCIT Vs. HarpreetKochar are entitled for exemption u/s 54F of the Act and dele…

DCIT Central Circle-30, New Delhi vs. Gurmeet Kochar, New Delhi

In the result, the Appeals filed by the Revenue in ITA No

ITA 939/DEL/2020[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Dcit Vs. Harpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4656N New Delhi Appellant Respondent Dcit Vs. Gurmeet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4654Q New Delhi Appellant Respondent Dcit Vs. Gurpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aizpk6763F New Delhi Appellant Respondent C.O No. 46/Del/2023 In Ita No. 938/Del/2020 (A.Y. 2015-16) Harpreetkochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4656N Appellant Respondent C.O No. 49/Del/2023 In Ita No. 939/Del/2020 (A.Y. 2015-16) Gurmeet Kochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4654Q Appellant Respondent C.O Nos. 46, 47 & 49/Del/2020 Dcit Vs. Harpreetkochar

Section 132Section 153ASection 47Section 54F

…ance was not based on any incriminating material found as a result of search. The Assessees have also relied on the Judgment of Jurisdictional High Court in the case of CIT Vs. Kabul Chawla reported in 380 ITR 573, Principal CIT Vs. MeetaGutgutia reported in 395 ITR 526 and CIT Vs. Sinhgad Technical Educational Society reported in 395 ITR 344. The Ld. CIT(A) vide orders impugned dated 27/11/2019, 27/11/2019 and 25/11/2019, allowed the Appeals of the Assessees on merits by declaring that the Assessees C.O Nos. 46, 47 & 49/Del/2020 DCIT Vs. HarpreetKochar are entitled for exemption u/s 54F of the Act and dele…

DCIT Central Circle-30, New Delhi vs. Harpreet Kochar, New Delhi

In the result, the Appeals filed by the Revenue in ITA No

ITA 938/DEL/2020[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Dcit Vs. Harpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4656N New Delhi Appellant Respondent Dcit Vs. Gurmeet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4654Q New Delhi Appellant Respondent Dcit Vs. Gurpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aizpk6763F New Delhi Appellant Respondent C.O No. 46/Del/2023 In Ita No. 938/Del/2020 (A.Y. 2015-16) Harpreetkochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4656N Appellant Respondent C.O No. 49/Del/2023 In Ita No. 939/Del/2020 (A.Y. 2015-16) Gurmeet Kochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4654Q Appellant Respondent C.O Nos. 46, 47 & 49/Del/2020 Dcit Vs. Harpreetkochar

Section 132Section 153ASection 47Section 54F

…ance was not based on any incriminating material found as a result of search. The Assessees have also relied on the Judgment of Jurisdictional High Court in the case of CIT Vs. Kabul Chawla reported in 380 ITR 573, Principal CIT Vs. MeetaGutgutia reported in 395 ITR 526 and CIT Vs. Sinhgad Technical Educational Society reported in 395 ITR 344. The Ld. CIT(A) vide orders impugned dated 27/11/2019, 27/11/2019 and 25/11/2019, allowed the Appeals of the Assessees on merits by declaring that the Assessees C.O Nos. 46, 47 & 49/Del/2020 DCIT Vs. HarpreetKochar are entitled for exemption u/s 54F of the Act and dele…

Tarun Muradia, Udaipur vs. DCIT Central Circle-1 Udaipur, Udaipur

In the result, the appeal filed by the assessee is partly allowed

ITA 848/JODH/2024[2018-19]Status: DisposedITAT Jodhpur23 Jun 2025AY 2018-19

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132aSection 132tSection 143(2)Section 153ASection 234ASection 250

…, but, on basis of balance sheet filed by assessee in return of income, therefore, addition made by AO u/s 68 on account of increase in share capital which was upheld by CIT(A) was not justified 2.2In the case of PCIT v/s MeetaGutgutia Prop. Ferns Patel &Ors 395 ITR 526(Del) held Search and Seizure—New scheme of assessment in search cases—Validity of invocation of Section 153A—On basis of documents recovered during search and seizure operation, notice u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against assessee—CIT(A) and Tribunal held that assumption of jurisdiction under S…

Deputy Commissioner of Income Tax, Central Circle-25, New Delhi vs. Neelam Arya, Delhi

The appeal of the Revenue is dismissed

ITA 1533/DEL/2024[2010-11]Status: DisposedITAT Delhi30 May 2025AY 2010-11

Bench: Ms. Madhumita Roy & Shri Naveen Chandradcit, Central Circle -25, Vs. Neelam Arya Room No. 317, 3Rd Floor, 7, Neelanchal, Bandh E-2, Ara Centre, Road,Chandanhulla, Jhandewalan Extension Chattarpur, New Delhi – 110055 Delhi – 110074 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adtpa6583A Appellant .. Respondent

For Appellant: Sh. Sanjeev Kaushal, CIT, DRFor Respondent: Sh. Salil Aggarwal, Sr. Adv. &

Section 115BSection 127Section 132Section 142(1)Section 143(2)Section 153ASection 69B

…he case of CIT vs. Kabul Chawla reported in 380 ITR 573. c) Judgment of High Court of Delhi in the case of PCIT vs Jaypee Financial Services Ltd. reported in 280 Taxman 147. d) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. P a g e | 5 Neelam Arya (AY: 2010-11) e) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. f) Order of ITAT Delhi in the case of ACIT vs Moon Beverages Ltd. in ITA No. 115 to 118/Del/2018. g) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in ITA No.…

Krishnappa Gowder Kalyanasundaram, Coimbatore vs. DCIT, CC-3, Coimbatore

The appeal stand allowed accordingly

ITA 1909/CHNY/2024[2018-19]Status: DisposedITAT Chennai21 May 2025AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1906/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1907/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1908/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1909/Chny/2024 (िनधा(रण वष( / Assessment Year: 2018-19) Shri Krishnappa Gowder Kalyanasundaram Dcit बनाम/ 83/1, Smt Towers, Teacher’S Colony, Central Circle-3 Vs. Karamadai, Coimbatore-641104. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Afbpk-6901-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015- 16 To 2018-19 Arises Out Of Separate Orders Of Learned First Appellate

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -

Section 143(3)Section 153ASection 153CSection 69

…cuments not produced in the course of original assessment but found in the course of search and undisclosed income or undisclosed property discovered during search. 8. We find that similar is the view of Hon’ble Delhi High Court in Pr. CIT V/s Meeta Gutgutia (82 Taxmann.com 287) which has primarily followed the decision of Kabul Chawla (supra). We also find that Special Leave Petition (SLP) filed by the revenue against this decision has already been dismissed by Hon’ble Supreme Court on 02.07.2018 which is reported at 96 Taxmann.com 468. The decision of Hon’ble Court was as under: - 1. Delay condoned. 2. We do no…

Krishnappa Gowder Kalyanasundaram, Coimbatore vs. DCIT, CC-3, Coimbatore

The appeal stand allowed accordingly

ITA 1908/CHNY/2024[2017-18]Status: DisposedITAT Chennai21 May 2025AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1906/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1907/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1908/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1909/Chny/2024 (िनधा(रण वष( / Assessment Year: 2018-19) Shri Krishnappa Gowder Kalyanasundaram Dcit बनाम/ 83/1, Smt Towers, Teacher’S Colony, Central Circle-3 Vs. Karamadai, Coimbatore-641104. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Afbpk-6901-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015- 16 To 2018-19 Arises Out Of Separate Orders Of Learned First Appellate

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -

Section 143(3)Section 153ASection 153CSection 69

…cuments not produced in the course of original assessment but found in the course of search and undisclosed income or undisclosed property discovered during search. 8. We find that similar is the view of Hon’ble Delhi High Court in Pr. CIT V/s Meeta Gutgutia (82 Taxmann.com 287) which has primarily followed the decision of Kabul Chawla (supra). We also find that Special Leave Petition (SLP) filed by the revenue against this decision has already been dismissed by Hon’ble Supreme Court on 02.07.2018 which is reported at 96 Taxmann.com 468. The decision of Hon’ble Court was as under: - 1. Delay condoned. 2. We do no…

Krishnappa Gowder Kalyanasundaram, Coimbatore vs. DCIT, CC-3, Coimbatore

The appeal stand allowed accordingly

ITA 1907/CHNY/2024[2016-17]Status: DisposedITAT Chennai21 May 2025AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1906/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1907/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1908/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1909/Chny/2024 (िनधा(रण वष( / Assessment Year: 2018-19) Shri Krishnappa Gowder Kalyanasundaram Dcit बनाम/ 83/1, Smt Towers, Teacher’S Colony, Central Circle-3 Vs. Karamadai, Coimbatore-641104. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Afbpk-6901-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015- 16 To 2018-19 Arises Out Of Separate Orders Of Learned First Appellate

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -

Section 143(3)Section 153ASection 153CSection 69

…cuments not produced in the course of original assessment but found in the course of search and undisclosed income or undisclosed property discovered during search. 8. We find that similar is the view of Hon’ble Delhi High Court in Pr. CIT V/s Meeta Gutgutia (82 Taxmann.com 287) which has primarily followed the decision of Kabul Chawla (supra). We also find that Special Leave Petition (SLP) filed by the revenue against this decision has already been dismissed by Hon’ble Supreme Court on 02.07.2018 which is reported at 96 Taxmann.com 468. The decision of Hon’ble Court was as under: - 1. Delay condoned. 2. We do no…

Krishnappa Gowder Kalyanasundaram, Coimbatore vs. DCIT, CC-3, Coimbatore

The appeal stand allowed accordingly

ITA 1906/CHNY/2024[2015-16]Status: DisposedITAT Chennai21 May 2025AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1906/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1907/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1908/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1909/Chny/2024 (िनधा(रण वष( / Assessment Year: 2018-19) Shri Krishnappa Gowder Kalyanasundaram Dcit बनाम/ 83/1, Smt Towers, Teacher’S Colony, Central Circle-3 Vs. Karamadai, Coimbatore-641104. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Afbpk-6901-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015- 16 To 2018-19 Arises Out Of Separate Orders Of Learned First Appellate

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -

Section 143(3)Section 153ASection 153CSection 69

…cuments not produced in the course of original assessment but found in the course of search and undisclosed income or undisclosed property discovered during search. 8. We find that similar is the view of Hon’ble Delhi High Court in Pr. CIT V/s Meeta Gutgutia (82 Taxmann.com 287) which has primarily followed the decision of Kabul Chawla (supra). We also find that Special Leave Petition (SLP) filed by the revenue against this decision has already been dismissed by Hon’ble Supreme Court on 02.07.2018 which is reported at 96 Taxmann.com 468. The decision of Hon’ble Court was as under: - 1. Delay condoned. 2. We do no…

Deputy Commissioner of Income-Tax, Madurai vs. M/S Industrial Mineral Co., 100% Eou, Tuticorin

In the result, the assessee’s appeal ITA No

ITA 529/CHNY/2023[2012]Status: DisposedITAT Chennai21 May 2025

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.390/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) M/S. Industrial Mineral Co. 100% Eou Acit बनाम/ 1/1C, Harbour Express Highway, Central Circle-(1), Vs. Thermal Nagar So, Tuticorin-628 006. Madurai "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं./ Ita No.529/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) Acit M/S. Industrial Mineral Co. 100% Eou बनाम/ Central Circle-(1), 1/1C, Harbour Express Highway, Vs. Madurai Thermal Nagar So, Tuticorin 628006 "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से/ Assessee By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ" की ओर से/Revenue By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 26-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR

Section 143(3)Section 153ASection 153A(1)Section 69B

…sition made under section 132A. 5. Similar is the decision of Hon’ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation [2015; 374 ITR 645]. We find that similar is the view of Hon’ble Delhi High Court in Pr. CIT V/s Meeta Gutgutia (82 Taxmann.com 287) which has primarily followed the decision of Kabul Chawla (supra). We also find that Special Leave Petition (SLP) filed by the revenue against this decision has already been dismissed by Hon’ble Supreme Court on 02.07.2018 which is reported at 96 Taxmann.com 468. The decision of Hon’ble Court was as under: - 1. Delay condoned. 2. We do no…

Industrial Mineral Co, 100%Eou, Tuticorin vs. ACIT, Central Circle-1, Madurai

In the result, the assessee’s appeal ITA No

ITA 390/CHNY/2023[2012-13]Status: DisposedITAT Chennai21 May 2025AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.390/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) M/S. Industrial Mineral Co. 100% Eou Acit बनाम/ 1/1C, Harbour Express Highway, Central Circle-(1), Vs. Thermal Nagar So, Tuticorin-628 006. Madurai "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं./ Ita No.529/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) Acit M/S. Industrial Mineral Co. 100% Eou बनाम/ Central Circle-(1), 1/1C, Harbour Express Highway, Vs. Madurai Thermal Nagar So, Tuticorin 628006 "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से/ Assessee By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ" की ओर से/Revenue By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 26-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR

Section 143(3)Section 153ASection 153A(1)Section 69B

…sition made under section 132A. 5. Similar is the decision of Hon’ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation [2015; 374 ITR 645]. We find that similar is the view of Hon’ble Delhi High Court in Pr. CIT V/s Meeta Gutgutia (82 Taxmann.com 287) which has primarily followed the decision of Kabul Chawla (supra). We also find that Special Leave Petition (SLP) filed by the revenue against this decision has already been dismissed by Hon’ble Supreme Court on 02.07.2018 which is reported at 96 Taxmann.com 468. The decision of Hon’ble Court was as under: - 1. Delay condoned. 2. We do no…

ACIT, New Delhi vs. M/S. Shyam Sunder Jindal, New Delhi

In the result the appeal of the Revenue is dismissed

ITA 5671/DEL/2016[2012-13]Status: DisposedITAT Delhi21 May 2025AY 2012-13

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Sh. Shyam Sunder Jindal, Central Circle-30, 12A, Green Avenue, New Delhi. Vs. Sector-D, Pocket-3, Vasant Kunj, New Delhi -110070. PAN-AAGPJ0184N (Appellant) (Respondent) Assessee by Shri Rohit Jain, Advocate and Shri Shivam Gupta, CA Department by Ms. Jaya Choudhary, CIT-DR Date of Hearing 16/04/2025 Date of Pronouncement 21/05/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Revenue against the appellate order of the ld. Commissioner…