Pr. CIT v. Meeta Gutgutia

395 ITR 526High Court2017#35 most cited

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.

1,226

judgments rely on this decision, according to BharatTax’s citation analysis of 367,725 Indian tax judgments — from 2017 to 2026.

Also referred to as

Pr. CIT v. Meeta Gutgutia · 395 ITR 526 · search assessment · Section 153A · Section 132(4) · incriminating material · retracted statement · completed assessments · additions without incriminating evidence · Kabul Chawla principle

Also reported as

82 Taxmann.com 287248 Taxmann 384157 DTR 20

Sections most often in play

Section 153ASection 143(3)Section 132Section 147Section 148Section 153CSection 132(4)Section 143(2)
Read the full judgment

Issues it is cited on

section 153(1)statement under section 132(4)retracted statementsection 132(1)section 153a(1)section 153bpanchnamasection 132asearch assessmentblock periodsection 158bsection 158

Judgments citing Pr. CIT v. Meeta Gutgutia

ACIT, New Delhi vs. Smt. Archana Saluja, New Delhi

In the result, the three Appeals filed by Revenue are dismissed for statistical

ITA 2045/DEL/2016[2006-07]Status: DisposedITAT Delhi21 Dec 2018AY 2006-07

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Sh. R.S. Ahuja, CAFor Respondent: Ms. Nidhi Srivastava, CIT (DR)
Section 153ASection 68

…ti (supra), the facts and circumstances of the instant case are fully covered by the ratio in the case of Kabul Chawla (supra), which view has been reiterated by the Hon'ble Delhi High Court in a more recent decision in Principal CIT vs. Meeta Gutgutia (2017) 395 ITR 526 (Del). In view of the foregoing discussion, I agree with the view canvassed by the ld. JM in holding that the amount of determined loss for the assessment years 2004-05 and 2005-06 be allowed to be carried forward for set off against the income for the assessment year 2006-07. The question proposed is, therefore, answered in negative by holding t…

M/S. Lord Krishna Dwellers (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals of the assessee in ITA No

ITA 2403/DEL/2014[2007-08]Status: DisposedITAT Delhi17 Dec 2018AY 2007-08

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2006-07] & [Assessment Year: 2007-08]

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri J. K. Mishra, CIT(A)-DR
Section 132Section 143Section 143(3)Section 153ASection 40A(3)

…property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” 12. A similar view was taken by the Hon'ble jurisdictional High Court in the case of Meeta Gutgutia reported in 395 ITR 526. 13. Considering the facts of the case in totality in the light of the judicial decisions discussed hereinabove, we have no hesitation to hold that the assessment framed u/s 153A of the Act is bad in law and deserves to be quashed. 14. Since we have set aside the assessment itself, we do not find it necessary to dwell into the merits of the case…

M/S. Lord Krishna Dwellers (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals of the assessee in ITA No

ITA 5294/DEL/2013[2006-07]Status: DisposedITAT Delhi17 Dec 2018AY 2006-07

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2006-07] & [Assessment Year: 2007-08]

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri J. K. Mishra, CIT(A)-DR
Section 132Section 143Section 143(3)Section 153ASection 40A(3)

…property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” 12. A similar view was taken by the Hon'ble jurisdictional High Court in the case of Meeta Gutgutia reported in 395 ITR 526. 13. Considering the facts of the case in totality in the light of the judicial decisions discussed hereinabove, we have no hesitation to hold that the assessment framed u/s 153A of the Act is bad in law and deserves to be quashed. 14. Since we have set aside the assessment itself, we do not find it necessary to dwell into the merits of the case…

M/S. Simbhaoli Sugars Limited, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 5572/DEL/2014[2006-07]Status: DisposedITAT Delhi14 Dec 2018AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…ri R.K. Miglani or survey operation of UPDA. Therefore, the assessment framed is bad in law. 165. Before us, strong reliance was placed on the decision of the hsc in the case of Kabul Chawla 281 CTR 0045 [Del] which was followed in the case of Meeta Gutgutia 82 Taxmann.com 287. 166. The ld. DR vehemently stated that the ratio laid down in the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It…

ACIT, New Delhi vs. M/S. Simbhaoli Sugars, New Delhi

In the result, the appeals of the assessee are allowed

ITA 3001/DEL/2014[2006-07]Status: DisposedITAT Delhi14 Dec 2018AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…ri R.K. Miglani or survey operation of UPDA. Therefore, the assessment framed is bad in law. 165. Before us, strong reliance was placed on the decision of the hsc in the case of Kabul Chawla 281 CTR 0045 [Del] which was followed in the case of Meeta Gutgutia 82 Taxmann.com 287. 166. The ld. DR vehemently stated that the ratio laid down in the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It…

M/S. U.P. Distillery Association, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 3211/DEL/2013[2006-07]Status: DisposedITAT Delhi14 Dec 2018AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…ri R.K. Miglani or survey operation of UPDA. Therefore, the assessment framed is bad in law. 165. Before us, strong reliance was placed on the decision of the hsc in the case of Kabul Chawla 281 CTR 0045 [Del] which was followed in the case of Meeta Gutgutia 82 Taxmann.com 287. 166. The ld. DR vehemently stated that the ratio laid down in the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It…

M/S. U.P. Distillery Association, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 3210/DEL/2013[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…ri R.K. Miglani or survey operation of UPDA. Therefore, the assessment framed is bad in law. 165. Before us, strong reliance was placed on the decision of the hsc in the case of Kabul Chawla 281 CTR 0045 [Del] which was followed in the case of Meeta Gutgutia 82 Taxmann.com 287. 166. The ld. DR vehemently stated that the ratio laid down in the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It…

M/S. U.P. Distillery Association, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 3209/DEL/2013[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…ri R.K. Miglani or survey operation of UPDA. Therefore, the assessment framed is bad in law. 165. Before us, strong reliance was placed on the decision of the hsc in the case of Kabul Chawla 281 CTR 0045 [Del] which was followed in the case of Meeta Gutgutia 82 Taxmann.com 287. 166. The ld. DR vehemently stated that the ratio laid down in the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It…

M/S. U.P. Distillery Association, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 3208/DEL/2013[2005-06]Status: DisposedITAT Delhi14 Dec 2018AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…ri R.K. Miglani or survey operation of UPDA. Therefore, the assessment framed is bad in law. 165. Before us, strong reliance was placed on the decision of the hsc in the case of Kabul Chawla 281 CTR 0045 [Del] which was followed in the case of Meeta Gutgutia 82 Taxmann.com 287. 166. The ld. DR vehemently stated that the ratio laid down in the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It…

DCIT, New Delhi vs. M/S. Svp Industries Ltd., Muzaffarnagar

In the result, the appeals of the assessee are allowed

ITA 1657/DEL/2013[2005-06]Status: DisposedITAT Delhi14 Dec 2018AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…ri R.K. Miglani or survey operation of UPDA. Therefore, the assessment framed is bad in law. 165. Before us, strong reliance was placed on the decision of the hsc in the case of Kabul Chawla 281 CTR 0045 [Del] which was followed in the case of Meeta Gutgutia 82 Taxmann.com 287. 166. The ld. DR vehemently stated that the ratio laid down in the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It…

DCIT, New Delhi vs. M/S. Svp Industries Ltd., Muzaffarnagar

In the result, the appeals of the assessee are allowed

ITA 1656/DEL/2013[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…ri R.K. Miglani or survey operation of UPDA. Therefore, the assessment framed is bad in law. 165. Before us, strong reliance was placed on the decision of the hsc in the case of Kabul Chawla 281 CTR 0045 [Del] which was followed in the case of Meeta Gutgutia 82 Taxmann.com 287. 166. The ld. DR vehemently stated that the ratio laid down in the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It…

DCIT, New Delhi vs. M/S. Svp Industries Ltd., Muzaffarnagar

In the result, the appeals of the assessee are allowed

ITA 1655/DEL/2013[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…ri R.K. Miglani or survey operation of UPDA. Therefore, the assessment framed is bad in law. 165. Before us, strong reliance was placed on the decision of the hsc in the case of Kabul Chawla 281 CTR 0045 [Del] which was followed in the case of Meeta Gutgutia 82 Taxmann.com 287. 166. The ld. DR vehemently stated that the ratio laid down in the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It…

DCIT, New Delhi vs. M/S. Svp Industries Ltd., Muzaffarnagar

In the result, the appeals of the assessee are allowed

ITA 1654/DEL/2013[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…ri R.K. Miglani or survey operation of UPDA. Therefore, the assessment framed is bad in law. 165. Before us, strong reliance was placed on the decision of the hsc in the case of Kabul Chawla 281 CTR 0045 [Del] which was followed in the case of Meeta Gutgutia 82 Taxmann.com 287. 166. The ld. DR vehemently stated that the ratio laid down in the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It…

DCIT, New Delhi vs. M/S. Dcm Shriram Industries Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 1652/DEL/2013[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…ri R.K. Miglani or survey operation of UPDA. Therefore, the assessment framed is bad in law. 165. Before us, strong reliance was placed on the decision of the hsc in the case of Kabul Chawla 281 CTR 0045 [Del] which was followed in the case of Meeta Gutgutia 82 Taxmann.com 287. 166. The ld. DR vehemently stated that the ratio laid down in the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It…

DCIT, New Delhi vs. M/S. Dcm Shriram Industries Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 1651/DEL/2013[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…ri R.K. Miglani or survey operation of UPDA. Therefore, the assessment framed is bad in law. 165. Before us, strong reliance was placed on the decision of the hsc in the case of Kabul Chawla 281 CTR 0045 [Del] which was followed in the case of Meeta Gutgutia 82 Taxmann.com 287. 166. The ld. DR vehemently stated that the ratio laid down in the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It…

DCIT, New Delhi vs. M/S. Dcm Shriram Industries Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 1650/DEL/2013[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…ri R.K. Miglani or survey operation of UPDA. Therefore, the assessment framed is bad in law. 165. Before us, strong reliance was placed on the decision of the hsc in the case of Kabul Chawla 281 CTR 0045 [Del] which was followed in the case of Meeta Gutgutia 82 Taxmann.com 287. 166. The ld. DR vehemently stated that the ratio laid down in the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It…

DCIT, New Delhi vs. M/S. Dcm Shriram Industries Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 1649/DEL/2013[2001-02]Status: DisposedITAT Delhi14 Dec 2018AY 2001-02

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…ri R.K. Miglani or survey operation of UPDA. Therefore, the assessment framed is bad in law. 165. Before us, strong reliance was placed on the decision of the hsc in the case of Kabul Chawla 281 CTR 0045 [Del] which was followed in the case of Meeta Gutgutia 82 Taxmann.com 287. 166. The ld. DR vehemently stated that the ratio laid down in the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It…

U.P. Distillers Association Phd House, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 9/DEL/2012[2001-02]Status: DisposedITAT Delhi14 Dec 2018AY 2001-02

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…ri R.K. Miglani or survey operation of UPDA. Therefore, the assessment framed is bad in law. 165. Before us, strong reliance was placed on the decision of the hsc in the case of Kabul Chawla 281 CTR 0045 [Del] which was followed in the case of Meeta Gutgutia 82 Taxmann.com 287. 166. The ld. DR vehemently stated that the ratio laid down in the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It…

M/S. Superior Industries Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 722/DEL/2012[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…ri R.K. Miglani or survey operation of UPDA. Therefore, the assessment framed is bad in law. 165. Before us, strong reliance was placed on the decision of the hsc in the case of Kabul Chawla 281 CTR 0045 [Del] which was followed in the case of Meeta Gutgutia 82 Taxmann.com 287. 166. The ld. DR vehemently stated that the ratio laid down in the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It…

M/S. Superior Industries Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 721/DEL/2012[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…ri R.K. Miglani or survey operation of UPDA. Therefore, the assessment framed is bad in law. 165. Before us, strong reliance was placed on the decision of the hsc in the case of Kabul Chawla 281 CTR 0045 [Del] which was followed in the case of Meeta Gutgutia 82 Taxmann.com 287. 166. The ld. DR vehemently stated that the ratio laid down in the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It…