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 367,607 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

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

In the result, the appeals of the assessee are allowed

ITA 1022/DEL/2012[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…

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

In the result, the appeals of the assessee are allowed

ITA 10/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…

M/S Narang Distillery Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 5056/DEL/2011[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 Kesar Enterprises Ltd., Mumbai vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 3328/DEL/2011[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…

M/S Sir Shadilal Enterprises Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2679/DEL/2011[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…

M/S Sir Shadilal Enterprises Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2678/DEL/2011[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. Superior Industries Ltd., Bareilly

In the result, the appeals of the assessee are allowed

ITA 458/DEL/2010[2000-01]Status: DisposedITAT Delhi14 Dec 2018AY 2000-01

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. Kesar Enterprises Ltd., Mumbai

In the result, the appeals of the assessee are allowed

ITA 457/DEL/2010[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. Sir Shadi Lal Enterprises Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 456/DEL/2010[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. Sir Shadi Lal Enterprises Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 455/DEL/2010[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…

DCIT, New Delhi vs. M/S. Sir Shadi Lal Enterprises Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 454/DEL/2010[2000-01]Status: DisposedITAT Delhi14 Dec 2018AY 2000-01

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…

Simbhaoli Sugars Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 4217/DEL/2010[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…

Simbhaoli Sugars Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 4216/DEL/2010[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…

Simbhaoli Sugars Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 4215/DEL/2010[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 Narang Distillery Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 2827/DEL/2010[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 National Industrial Cooperation Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 2807/DEL/2010[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 National Industrial Cooperation Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 2806/DEL/2010[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…

The Principal Officer, Lords Distillery Limited, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2578/DEL/2010[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…

The Principal Officer, Lords Distillery Limited, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2577/DEL/2010[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…

The Principal Officer, Lords Distillery Limited, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2576/DEL/2010[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…