Pr. CIT v. Meeta Gutgutia

257 Taxmann 441Supreme Court of India2018#885 most cited

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

Additions under Section 153A are not legally permissible for concluded assessment years in the absence of incriminating material specific to those assessment years found during a search. The Supreme Court's dismissal of the Special Leave Petition upholds this principle.

120

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

Pr. CIT v. Meeta Gutgutia · Meeta Gutgutia · Section 153A · incriminating material · search assessment · concluded assessment · additions without incriminating material · dismissal of SLP

Also reported as

96 Taxmann.com 478

Sections most often in play

Section 153ASection 132Section 147Section 143(3)Section 142(2A)Section 143(2)Section 148Section 132(4)

Issues it is cited on

section 24asection 56(2)(vii)(c)section 153a(b)section 245c(1)section 245d(1)section 76section 17(2)section 96warrant of authorisationsettlement applicationsection 24(b)section 142(2a)

Judgments citing Pr. CIT v. Meeta Gutgutia

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

ITA 2577/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Mar 2026AY 2018-19

Bench: This Tribunal.

Section 132Section 142Section 142(1)Section 143(2)Section 153A

…ITA Nos: 2569, 2570, 2571, 2573 to 2577/Chny/2025 PER BENCH: ITA No(s). 2571, 2573 - 2577/CHNY/2025 for the Assessment Year: 2012-13 to 2016-17 & 2018-19: The assessee aggrieved by the order(s) of the Learned Commissioner of Income Tax (Appeals) – (in short “ld.CIT(A)”) for the Assessment Year(s) – (in short "A.Y.”) 2012-13 to 2016-17 & 2018-19 dated 24.07.2025, has filed the present batch of 6 appeals before this Tribunal. 2. Since, the facts are the identical across all the appeals / for all the assessment years, except for the nature of the additions / disallowances varying in few of the Assessment Year(s)…

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

ITA 2576/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Mar 2026AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2569/Chny/2025 "नधा$रण वष$ / Assessment Year: 2011-12 Jothi Narayanan, DCIT, No.24, Annai Illam, 46th Street, vs. Central Circle -2(2), Mangaiyarkarasi Nagar, Chennai. Nanganallur, Chennai – 600 061. [PAN: ACTPJ-2778-B] (अपीलाथ&/Appellant) (()यथ&/Respondent) अपीलाथ& क* ओर से/Appellant by : Shri. G. Tarun, Advocate ()यथ& क* ओर से/Res…

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

ITA 2575/CHNY/2025[2015-16]Status: DisposedITAT Chennai09 Mar 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2569/Chny/2025 "नधा$रण वष$ / Assessment Year: 2011-12 Jothi Narayanan, DCIT, No.24, Annai Illam, 46th Street, vs. Central Circle -2(2), Mangaiyarkarasi Nagar, Chennai. Nanganallur, Chennai – 600 061. [PAN: ACTPJ-2778-B] (अपीलाथ&/Appellant) (()यथ&/Respondent) अपीलाथ& क* ओर से/Appellant by : Shri. G. Tarun, Advocate ()यथ& क* ओर से/Res…

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

ITA 2574/CHNY/2025[2014-15]Status: DisposedITAT Chennai09 Mar 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2569/Chny/2025 "नधा$रण वष$ / Assessment Year: 2011-12 Jothi Narayanan, DCIT, No.24, Annai Illam, 46th Street, vs. Central Circle -2(2), Mangaiyarkarasi Nagar, Chennai. Nanganallur, Chennai – 600 061. [PAN: ACTPJ-2778-B] (अपीलाथ&/Appellant) (()यथ&/Respondent) अपीलाथ& क* ओर से/Appellant by : Shri. G. Tarun, Advocate ()यथ& क* ओर से/Res…

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

ITA 2573/CHNY/2025[2013-14]Status: DisposedITAT Chennai09 Mar 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2569/Chny/2025 "नधा$रण वष$ / Assessment Year: 2011-12 Jothi Narayanan, DCIT, No.24, Annai Illam, 46th Street, vs. Central Circle -2(2), Mangaiyarkarasi Nagar, Chennai. Nanganallur, Chennai – 600 061. [PAN: ACTPJ-2778-B] (अपीलाथ&/Appellant) (()यथ&/Respondent) अपीलाथ& क* ओर से/Appellant by : Shri. G. Tarun, Advocate ()यथ& क* ओर से/Res…

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

ITA 2571/CHNY/2025[2012-13]Status: DisposedITAT Chennai09 Mar 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2569/Chny/2025 "नधा$रण वष$ / Assessment Year: 2011-12 Jothi Narayanan, DCIT, No.24, Annai Illam, 46th Street, vs. Central Circle -2(2), Mangaiyarkarasi Nagar, Chennai. Nanganallur, Chennai – 600 061. [PAN: ACTPJ-2778-B] (अपीलाथ&/Appellant) (()यथ&/Respondent) अपीलाथ& क* ओर से/Appellant by : Shri. G. Tarun, Advocate ()यथ& क* ओर से/Res…

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

ITA 2570/CHNY/2025[2011-12]Status: DisposedITAT Chennai09 Mar 2026AY 2011-12

Bench: This Tribunal. 2. Since, The Facts Are The Identical Across All The Appeals / For All The Assessment Years, Except For The Nature Of The Additions / Disallowances Varying In Few Of The Assessment Year(S) Before This Tribunal In The Present Batch Of 6 Appeals, The Appeal Arising From The A.Y. 2012-13 Is Being Taken Up As The Lead Case With The Consent Of The Both The Ld. Ar As Well As The Departmental Representatives. 3. The Brief Fact Of The Present Case Is That The Assessee, Shri Thanushkodi Narayanan, Is The Managing Director Of M/S.Annai Builders Real Estates Pvt Ltd. The Assessee Filed His Original Return Of Income For The A.Y. 2012-13 On 27.09.2012 In Declaring A Total Income Of Rs.24,87,430/-. 4. A Search & Seizure Operation Was Carried Out In Terms Of Section 132 Of The Act On 04.10.2017 In The Residential Premises Of The Assessee & Also In The Premises Of M/S.Annai Builders Real Estates Pvt. Ltd. In Which The Assessee Is The Managing Director. 5. Thereafter, A Notice U/S.153A Of The Act For The A.Y.2012-13 Was Issued On 25.09.2018 To The Assessee By The Assessing Officer (In Short “Ao”) & In Response To The Same, The Assessee Had Filed E-Return Of Income For The A.Y. 2012-13 On 17.08.2019 In Declaring Total Income Of Rs.14,53,440/-. :-3-:

Section 132Section 142Section 142(1)Section 143(2)Section 153A

…:-2-: ITA Nos: 2569, 2570, 2571, 2573 to 2577/Chny/2025 PER BENCH: ITA No(s). 2571, 2573 - 2577/CHNY/2025 for the Assessment Year: 2012-13 to 2016-17 & 2018-19: The assessee aggrieved by the order(s) of the Learned Commissioner of Income Tax (Appeals) – (in short “ld.CIT(A)”) for the Assessment Year(s) – (in short "A.Y.”) 2012-13 to 2016-17 & 2018-19 dated 24.07.2025, has filed the present batch of 6 appeals before this Tribunal. 2. Since, the facts are the identical across all the appeals / for all the assessment years, except for the nature of the additions / disallowances varying in few of the Assessment Year(…

JOTHI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(2), CHENNAI

ITA 2569/CHNY/2025[2011-12]Status: DisposedITAT Chennai09 Mar 2026AY 2011-12
Section 132Section 142Section 142(1)Section 143(2)Section 153A

…{ "clean_text": "ITA Nos: 2569, 2570, 2571,\n2573 to 2577/Chny/2025\n\nPER BENCH:\n\nITA No(s). 2571, 2573 - 2577/CHNY/2025 for the Assessment Year: 2012-13 to 2016-17 & 2018-19:\n\nThe assessee aggrieved by the order(s) of the Learned Commissioner of Income Tax (Appeals) – (in short “ld.CIT(A)”) for the Assessment Year(s) – (in short \"A.Y.”) 2012-13 to 2016-17 & 2018-19 dated 24.07.2025, has filed the present batch of 6 appeals before this Tribunal.\n\n2.\nSince, the facts are the identical across all the appeals / for all the assessment years, except for the nature of the additions / disallowances varying in…

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 513/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Mrs. Anita Rinesh, JCIT, Sr-DR
Section 132Section 139Section 153ASection 234B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 513 & 519 to 521/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21 cuke Sunil Kumar Agarwal ACIT, Vs. 395, Narnoli Mansion, Outside Central Circle-2, Sanganeri Gate, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABRPA9601M vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITSS No. 03/JP/2025 fu/kZkj.k…

DCIT CC-8(2),MUMBAI, MUMBAI vs. RAKESH S KATHOTIA, MUMBAI

In the result appeal filed by the revenue stands dismissed

ITA 4295/MUM/2025[2017-18]Status: DisposedITAT Mumbai13 Oct 2025AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 153ASection 2(22)(e)Section 250

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A. No. 4295/Mum/2025 Assessment Year: 2017-18 DCIT, CC-8(2) Vs Rakesh Kathotia Room No. 658, Aayakar Flat No. 2, 2nd Floor, Bhavan, MK Road, Vandam CHS, Donga Mumbai – 400020. Road, Walkeshwar, Mumbai – 400 006. PAN – AJJPK1926B (Appellant) (Respondent) Assessee by Mr. Prashant Ghumare Revenue by Shri Umashankar Prasad, CIT DR Date of Hearing 09.09.2025 Date of Pronouncement 13.10.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by th…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER & DR. S. SEETHALAKSHMI, JUDICIAL MEMBER I.T.A. No. 848/Jodh/2024 Assessment Year: 2018-19 Tarun Muradia Vs. The DCIT 1, Kesar Kunj, New Bhupalpura Central Circle-1, Udaipur Udaipur PAN No.: ABQPM3342Q Appellant Respondent Appellant by Sh. Shrawan Kumar Gupta, Adv. Respondent by Sh. Sanjay Dhariwal, CIT-DR 07/05/2025 Date of Hearing Date of Pronouncement 23/06/2025 ORDER PER: DR. S. SEETHALAKSHMI, J.M. This is an appeal filed by the assessee against the order of ld. CIT (A), Udaipur-2, dated 23.10.2024…

ACIT, CENTRAL CIRCLE-2, GURGAON vs. AKANSHA FASHION, NEW DELHI

In the result, appeals are dismissed

ITA 8507/DEL/2019[2013-14]Status: DisposedITAT Delhi19 May 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos.8506, 8507, 8508, 8509 & 8510/Del/2019 Assessment Years: 2012-13 to 2016-17 Vs. Akansha Fashion, ACIT, Central Circle-2, S-34, Okhla Industrial Area, Gurgaon Phase-2, New Delhi PAN: AATFA7939H (Appellant) (Respondent) With C.O. Nos. 12, 13, 14, 15 & 16/Del/2020 [In Re: ITA Nos.8506, 8507, 8508, 8509 & 8510/Del/2019] Assessment Years: 2012-13 to 2016-17 Akansha Fashion, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-2, Phase-2, Gurgaon New De…

RAJ KUMAR GOLECHA,PALI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR, AAYKAR BHAWAN, JODHPUR

Appeal of the assessee is allowed

ITA 515/JODH/2023[2014-15]Status: DisposedITAT Jodhpur10 Mar 2025AY 2014-15
Section 10(38)Section 132Section 132(4)Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER & DR. S. SEETHALAKSHMI, JUDICIAL MEMBER Ι.Τ.Α. No. 515/Jodh/2023 Assessment Year: 2014-15 Raj Kumar Galecha 27, Gundochiya Ka Bas, Pali. [PAN: ABCPG1958N) (Appellant) Vs. Assistant Commissioner of Income Tax, Central Circle-2, Jodhpur. (Respondent) Appellant by Sh. Mayank Taparia, Adv. Respondent by Sh. Manoj Kuamr Mahar, CIT-DR Date of Hearing 18/12/2024 Date of Pronouncement 10/03/2025 ORDER PER DR. S. SEETHALAKSHMI, J.M. This is an appeal filed by the assessee against the order of ld. CIT (Appeals), Jai…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-16, DELHI vs. KOHLI TENT HOUSE, DELHI

In the result, the Revenue’s Appeal being ITA No

ITA 2931/DEL/2023[2015-16]Status: DisposedITAT Delhi13 Nov 2024AY 2015-16

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri Neeraj Jain, CA & Shri P.KFor Respondent: Shri Dayainder Singh Sidhu
Section 132Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA NO. 2930/Del/2023 (A.Y. 2014-15) AND DCIT, Central Circle-16, Delhi Kohli Tent House, E-2, Jhandewalan Extension, VS. 2753, Main Patel Nagar Road, ARA Centre, New Delhi – 55 Opposite West Patel Nagar, New Delhi – 110 008 (PAN: AAAFK4094N) (APPELLANT) (RESPONDENT) Department by : Shri Dayainder Singh Sidhu, CIT(DR) Assessee by : Shri Neeraj Jain, CA & Shri P.K. Mishra, CA Date of hearing : 07.11.2024 Date of pronouncement : 13.11.2024 ORDER PER SHAMIM YAHYA,…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-16, DELHI vs. KOHLI TENT HOUSE, DELHI

In the result, the Revenue’s Appeal being ITA No

ITA 2930/DEL/2023[2014-15]Status: DisposedITAT Delhi13 Nov 2024AY 2014-15

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri Neeraj Jain, CA & Shri P.KFor Respondent: Shri Dayainder Singh Sidhu
Section 132Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA NO. 2930/Del/2023 (A.Y. 2014-15) AND DCIT, Central Circle-16, Delhi Kohli Tent House, E-2, Jhandewalan Extension, VS. 2753, Main Patel Nagar Road, ARA Centre, New Delhi – 55 Opposite West Patel Nagar, New Delhi – 110 008 (PAN: AAAFK4094N) (APPELLANT) (RESPONDENT) Department by : Shri Dayainder Singh Sidhu, CIT(DR) Assessee by : Shri Neeraj Jain, CA & Shri P.K. Mishra, CA Date of hearing : 07.11.2024 Date of pronouncement : 13.11.2024 ORDER PER SHAMIM YAHYA,…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-16, DELHI vs. KOHLI TENT HOUSE, DELHI

In the result, the Revenue’s Appeal being ITA No

ITA 2929/DEL/2023[2013-14]Status: DisposedITAT Delhi13 Nov 2024AY 2013-14

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri Neeraj Jain, CA & Shri P.KFor Respondent: Shri Dayainder Singh Sidhu
Section 132Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA NO. 2930/Del/2023 (A.Y. 2014-15) AND DCIT, Central Circle-16, Delhi Kohli Tent House, E-2, Jhandewalan Extension, VS. 2753, Main Patel Nagar Road, ARA Centre, New Delhi – 55 Opposite West Patel Nagar, New Delhi – 110 008 (PAN: AAAFK4094N) (APPELLANT) (RESPONDENT) Department by : Shri Dayainder Singh Sidhu, CIT(DR) Assessee by : Shri Neeraj Jain, CA & Shri P.K. Mishra, CA Date of hearing : 07.11.2024 Date of pronouncement : 13.11.2024 ORDER PER SHAMIM YAHYA,…

ACIT, NEW DELHI vs. SH MAHAGUN INDIA PVT. LTD.,, DELHI

ITA 3662/DEL/2012[2006-07]Status: DisposedITAT Delhi10 Sept 2024AY 2006-07

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…e for the AYs 2000-01 to 2003-04 was without any legal basis as there was no incriminating material qua each of those AYs”. The SLP filed against this judgement before the Hon’ble Supreme Court was also dismissed as reported in PCIT v Meeta Gulgutia (2018) 257 Taxmann 441 (SC). Therefore, for the reasons as enumerated above, we hold that the addition made by the AO for AY 2005-06 and AY 2006-2007 are not made on the basis of seized material qua the assessment years involved and accordingly we direct the AO to delete the addition on account of suppressed sales for both the AYs. 46. Accordingly, Ground No. 2 ra…

ACIT, NEW DELHI vs. SH MAHAGUN INDIA PVT. LTD.,, DELHI

ITA 3661/DEL/2012[2005-06]Status: DisposedITAT Delhi10 Sept 2024AY 2005-06

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…e for the AYs 2000-01 to 2003-04 was without any legal basis as there was no incriminating material qua each of those AYs”. The SLP filed against this judgement before the Hon’ble Supreme Court was also dismissed as reported in PCIT v Meeta Gulgutia (2018) 257 Taxmann 441 (SC). Therefore, for the reasons as enumerated above, we hold that the addition made by the AO for AY 2005-06 and AY 2006-2007 are not made on the basis of seized material qua the assessment years involved and accordingly we direct the AO to delete the addition on account of suppressed sales for both the AYs. 46. Accordingly, Ground No. 2 ra…

MAHAGUN INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 2819/DEL/2012[2006-07]Status: DisposedITAT Delhi10 Sept 2024AY 2006-07

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…e for the AYs 2000-01 to 2003-04 was without any legal basis as there was no incriminating material qua each of those AYs”. The SLP filed against this judgement before the Hon’ble Supreme Court was also dismissed as reported in PCIT v Meeta Gulgutia (2018) 257 Taxmann 441 (SC). Therefore, for the reasons as enumerated above, we hold that the addition made by the AO for AY 2005-06 and AY 2006-2007 are not made on the basis of seized material qua the assessment years involved and accordingly we direct the AO to delete the addition on account of suppressed sales for both the AYs. 46. Accordingly, Ground No. 2 ra…

MAHUGUN INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 2818/DEL/2012[2005-06]Status: DisposedITAT Delhi10 Sept 2024AY 2005-06

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…e for the AYs 2000-01 to 2003-04 was without any legal basis as there was no incriminating material qua each of those AYs”. The SLP filed against this judgement before the Hon’ble Supreme Court was also dismissed as reported in PCIT v Meeta Gulgutia (2018) 257 Taxmann 441 (SC). Therefore, for the reasons as enumerated above, we hold that the addition made by the AO for AY 2005-06 and AY 2006-2007 are not made on the basis of seized material qua the assessment years involved and accordingly we direct the AO to delete the addition on account of suppressed sales for both the AYs. 46. Accordingly, Ground No. 2 ra…

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