How many judgments cite Pr. CIT v. Sarwar Agency P. Ltd.?

95 judgments on BharatTax cite Pr. CIT v. Sarwar Agency P. Ltd. (397 ITR 400), spanning 2018 to 2026.

Which sections of the Income Tax Act does Pr. CIT v. Sarwar Agency P. Ltd. come up under?

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

Pr. CIT v. Sarwar Agency P. Ltd.

397 ITR 400High Court2017#1193 most cited

What is Pr. CIT v. Sarwar Agency P. Ltd. authority for?

An assessment initiated under Section 153C against a person other than the searched person is invalid if the Assessing Officer of the searched person fails to record a proper satisfaction note as mandated by the section. The procedural requirement of a satisfaction note is crucial for the validity of such an assessment.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2026.

Also referred to as

Pr. CIT v. Sarwar Agency P. Ltd. · Sarwar Agency · Section 153C · Section 132 · satisfaction note · validity of assessment · assessment of other person · block period · search assessment · documents seized

Also reported as

185 Taxmann.com 269

Sections most often in play

Section 153C Section 132 Section 143(3)Section 148 Section 153A Section 132A Section 143(2)Section 1961)

Issues it is cited on

section 153c(1)section 245c section 197 block period settlement application section 245d(4)satisfaction note scheme of arrangement section 245d section 153a(1)(b)documents seized income tax settlement commission

Judgments citing Pr. CIT v. Sarwar Agency P. Ltd.

Vishnu Bhagwan, New Delhi vs. DCIT, Ghaziabad

In the result, the appeal is allowed

ITA 3560/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Dec 2018AY 2011-12

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2011-12

Section 132Section 139Section 143(2)Section 143(3)Section 153ASection 153CSection 234A

…ch 7 Assessing Officer shall issue the notice and assess or reassess total income of such other person of such assessment year in the manner provided in section 153A. 7.1. The Hon’ble Delhi High Court in the case of Pr. CIT vs. Sarwar Agency P. Ltd., (2017) 397 ITR 400 (Delhi.) (HC) (supra), considering the identical issue held as under : “Sub-section (1) of section 153C of the Income-tax Act, 1961 provides that the assessment or reassessment of the income of the "other person" would be in accordance with the provisions of section 153A. The first proviso to subsection (1) of section 153C further states that, i…

Sanjay Thakur, New Delhi vs. DCIT, Ghaziabad

In the result, appeal of Assessee is allowed

ITA 3559/DEL/2015[2011-12]Status: DisposedITAT Delhi06 Nov 2018AY 2011-12

Bench: : Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.S. Rana, CIT-D.R

Section 132Section 132(4)Section 133A

…n proviso to Section 153C which is to be calculated from date of recording of the satisfaction note and not from the date of search under section 132 as is settled by various Hon’ble High Courts decisions mainly RRJ Securities 380 ITR 612 and Sarwar Agency 397 ITR 400. The prescription of law under section 153C in turn required issuance of notice under section 153C for present period, recording of satisfaction by AO of raided person in his assessment, on the basis of incriminating seized material qua subject period which is patently missing as admitted by AO/CIT-A in the impugned orders, without which enti…

Ashoka Bitucon International Pvt. Ltd., Nashik vs. Assistant Commissioner of Income-Tax

In the result, appeal of assessee is allowed

ITA 522/PUN/2015[2005-06]Status: DisposedITAT Pune10 Sept 2018AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.522/Pun/2015 यििाारण वषा / Assessment Year :2005-06 Ashoka Bitucon International Pvt. Ltd., S.No.861, Ashoka House, Ashoka Marg, Wadala, अऩीऱाथी/Appellant Nashik – 422011 …. Pan: Aacca3469A Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Central Circle – 1, Nashik

For Appellant: Shri Pramod ShingteFor Respondent: Shri Abhishek Meshram

Section 132Section 139Section 143(3)Section 153C

…issue of year falling within period of six years pursuant to initiation of 153C proceedings in Kewal Kumar Jain Vs. ACIT (supra). The Tribunal after applying the ratio laid down by the Hon’ble High Court of Delhi in Pr. CIT Vs. Sarwar Agency (P.) Ltd. (2017) 397 ITR 400 (Del), held as under:- “9. We have heard the rival contentions and perused the record. Briefly, in the facts of the case, search under section 132 of the Act was carried out at the premises of Shri Shreeram H. Soni on 29.07.2003, wherein certain documents relating to the assessee were found and seized. The said information was received by the Ass…

Kewal Kumar Jain, Pune vs. Assistant Commissioner of Income-Tax, Pune

In the result, all the appeals of assessee are allowed

ITA 1383/PUN/2016[2001-02]Status: DisposedITAT Pune30 Aug 2018AY 2001-02

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1381 To 1383/Pun/2016 यििाारण वषा / Assessment Years : 1999-2000 To 2001-02

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri O.A. Mao

Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 153C

…up to assessment year 2002-03; whereas the assessee is in appeal before us for the assessment completed relating to assessment years 1999-2000 to 2001-02. The learned Authorized by the Hon’ble High Court of Delhi in Pr. CIT Vs. Sarwar Agency (P.) Ltd. (2017) 397 ITR 400 (Del). 11. We find that the Hon’ble High Court of Delhi has adjudicated the said issue in detail i.e. assessment or re-assessment of ‘other person’ under sub- section (1) of section 153C of the Act in accordance with the provisions of section 153A of the Act. The Hon’ble High Court referred to the said provisions and observed as under:- “4. Sub-…

Kewal Kumar Jain, Pune vs. Assistant Commissioner of Income-Tax, Pune

In the result, all the appeals of assessee are allowed

ITA 1382/PUN/2016[2000-01]Status: DisposedITAT Pune30 Aug 2018AY 2000-01

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1381 To 1383/Pun/2016 यििाारण वषा / Assessment Years : 1999-2000 To 2001-02

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri O.A. Mao

Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 153C

Kewal Kumar Jain, Pune vs. Assistant Commissioner of Income-Tax, Pune

In the result, all the appeals of assessee are allowed

ITA 1381/PUN/2016[1999-2000]Status: DisposedITAT Pune30 Aug 2018AY 1999-2000

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1381 To 1383/Pun/2016 यििाारण वषा / Assessment Years : 1999-2000 To 2001-02

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri O.A. Mao

Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 153C

M/S Mascot Buildwell Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4548/DEL/2015[2007-08]Status: DisposedITAT Delhi13 Aug 2018AY 2007-08

Bench: Shri Amit Shukla & Sh. O.P. Kantassessment Year: 2007-08 M/S. Mascot Buildwell Pvt. Vs. Acit, Ltd., Cent. Circle -14, New Delhi B-49, Lgf, Defence Colony, New Delhi Pan :Aaecm7631E (Appellant) (Respondent)

Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2007-08 M/s. Mascot Buildwell Pvt. Vs. ACIT, Ltd., Cent. Circle -14, New Delhi B-49, LGF, Defence Colony, New Delhi PAN :AAECM7631E (Appellant) (Respondent) Assessee by Shri Salil Agarwal, Adv. & Sh. Shailesh Gupta, CA Department by Shri Ravi Kant Gupta, Sr. DR Date of hearing 01.08.2018 & 02.08.2018 Date of pronouncement 13.08.2018 ORDER PER O.P. KANT, AM: This appeal by the assessee is directed against the order dated 5th May, 2015, passed by the lea…

The Fine Arts Society, Mumbai vs. ITO (E) 2(4), Mumbai

In the result, both the appeals of the assessee are party allowed

ITA 189/MUM/2017[2012-13]Status: DisposedITAT Mumbai04 Jul 2018AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 2171/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2011-12)

For Appellant: Shri Vijay MehtaFor Respondent: Shri Rajesh Kumar Yadav, DR

Section 11Section 12Section 143(3)Section 2(15)

…ional tractors Ltd., the Hon’ble Delhi High Court(397 ITR 696)has held that deductions allowed in the earlier assessment years should not be withdrawn unless the circumstances have changed. The Hon’ble Allahabad High Court in the matter of Zazsons export Ltd.(397 ITR 400) has held as under: In order to maintain consistency, a view, which had been accepted in an earlier order ought not to be disturbed unless there was any material to justify the Department to take a different view of the matter.” While deciding the appeal, the Hon’ble Court had taken note of the proceedings of the earlier AY.s. As the rule of co…

The Fine Arts Society, Mumbai vs. Dy Director of Income Tax (Exemptions) - 1(2), Mumbai

In the result, both the appeals of the assessee are party allowed

ITA 2171/MUM/2016[2011-12]Status: DisposedITAT Mumbai04 Jul 2018AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 2171/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2011-12)

For Appellant: Shri Vijay MehtaFor Respondent: Shri Rajesh Kumar Yadav, DR

Section 11Section 12Section 143(3)Section 2(15)

M/S. Bnb Investment & Properties Ltd., Gurgaon vs. DCIT, Faridabad

In the result, ITA.No.504/Del

ITA 504/DEL/2015[2012-13]Status: DisposedITAT Delhi27 Jun 2018AY 2012-13

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri Raj Kumar Gupta, C.AFor Respondent: Shri Ravi Kant Gupta, Sr. D.R

Section 133ASection 153Section 153ASection 153A(1)Section 153CSection 153C(1)

…es Ltd., Gurgaon & Shri Ranjan Gupta, New Delhi. assessment year in appeal, therefore, the assessment order is illegal, void and bad in law. He has relied upon the Judgment of Hon’ble Delhi High Court in the case of Pr. CIT vs. Sarwar Agency P. Ltd., (2017) 397 ITR 400 (Del.), Order of ITAT, Delhi, B-Bench in the case of ACIT vs. Empire Casting Pvt. Ltd., New Delhi in ITA.No.4018/Del./2011 and C.O.No.207/Del./2012 dated 21.11.2017 and Order of ITAT, Delhi, C-Bench in the case of Pavitra Realcon Pvt. Ltd., New Delhi vs. ACIT, Central Circle-32, New Delhi in ITA.Nos. 3185, 3186 & 3253/Del./2015 dated 04.10.20…

Shri Ranjan Gupta, New Delhi vs. DCIT, Faridabad

In the result, ITA.No.504/Del

ITA 503/DEL/2015[2012-13]Status: DisposedITAT Delhi27 Jun 2018AY 2012-13

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri Raj Kumar Gupta, C.AFor Respondent: Shri Ravi Kant Gupta, Sr. D.R

Section 133ASection 153Section 153ASection 153A(1)Section 153CSection 153C(1)

DCIT 1(2)-2, Mumbai vs. Ozoneland Agro P.Ltd, Mumbai

ITA 4854/MUM/2016[2013-14]Status: DisposedITAT Mumbai02 May 2018AY 2013-14

For Appellant: Dr. K. Sivaram and Shri Rahul K. HakaniFor Respondent: Shri T.A. Khan-DR

Section 143Section 56

…national Tractors Ltd.(397ITR 696),the Honble Delhi High Court has held that deductions allowed in the earlier assessment years should not be withdrawn unless the circumstances have changed. The Hon’ble Allahabad High Court,in the case of Zazsons export Ltd. (397 ITR 400), has held as under: “In order to maintain consistency, a view, which had been accepted in an earlier order ought not to be disturbed unless there was any material to justify the Department to take a different view of the matter. In respect of the earlier assessment year, 2005-06, the Department had accepted the decision of the Appellate Tribunal…

DCIT (It) 2(2)(1), Mumbai vs. Img Media Ltd, Mumbai

ITA 1783/MUM/2016[2011-12]Status: DisposedITAT Mumbai04 Apr 2018AY 2011-12

Bench: S/Shri Rajendra & Ram Lal Negiआयकर अपील अपील संसंसंसं./I.T.A./1783/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Dcit (Intl Taxation)-Range-2(2)(1) M/S. Img Media Ltd. Room No. 136, 1St Floor, Scindia House, C/O., Pricewaterhouse Coopers Pvt.Ltd. N.M. Road Pwc House, Plot No.18/A, Guru Nanak Vs. Ballard Pier, Mumbai-400 038. Road (Station Road) Bandra (W), Mumbai-400 050. Pan:Aacci 4811 L (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर आयकर अपील अपील संसंसंसं./I.T.A./2123/Mum/2017,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2012-13 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/S. Img Media Ltd. Dcit (Intl Taxation)-Range-2(2)(1) C/O., Pricewaterhouse Coopers Pvt.Ltd. Vs. Mumbai-400 038. Mumbai-400 050. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Samuel Darse-Cit-Dr Assessee By: Shri Dhanesh Bafna

For Appellant: Shri Dhanesh BafnaFor Respondent: Shri Samuel Darse-CIT-DR

Section 144Section 254(1)

…ble Delhi High Court ruled out that deductions allowed in the earlier assessment years should not be withdrawn unless the 1783/M/16 & 2123/M/17 M/s. IMG Media Ltd. circumstances have changed.The Hon’ble Allahabad High Court in the case of Zazsons export Ltd.(397 ITR 400)has held that in order to maintain consistency,a view,which had been accepted in an earlier order ought not to be disturbed unless there was any material to justify the Depart - ment to take a different view of the matter.The Hon’ble jurisdictional High Court in the matterof Jolly Maker 1 Trust(396 ITR 274)held that the rule of consistency presup…

Shanmukhananda Fine Arts & Sangeetha Sabha, Mumbai vs. DDIT (E) I(2)

ITA 1975/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 Mar 2018AY 2011-12

Bench: S/Sh.Rajendra & Amarjit Singhआयकर अपील सं./I.T.A./1975/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 िनधा"रण िनधा"रण वष" वष" आयकर अपील सं./I.T.A./6858/Mum/2016,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2011-12 वष" Sri Shanmukhananda Fine Arts & Ddit (Exemption)-I-(2) Sangeetha Sabha Piramal Chambers, 5Th Floor 292,Comrade Harbanslal Marg, Vs. Mumbai-400 012. Sion (East)Mumbai-400 022. Pan:Aaats 2694 E (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Shri V. Rajguru-Cit-Dr अपीलाथ" क" ओर से /Assessee By: Shri Vijay Mehta/Govind Javeri सुनवाई क" तारीख / Date Of Hearing: 14/12/2018 घोषणा क" तारीख / Date Of Pronouncement: 02.03.2018 लेखा लेखा सद"य लेखा लेखा सद"य सद"य, राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार /Per Rajendra, Am- अनुसार Challenging The Orders Dated 20/01/2016 Of The Cit(A)-1, Mumbai The Assessee Has Filed The Above Mentioned Two Appeals For The Same A.Y.The First Appeal Is Against The Regular Appellate Order,Whereas The Second Appeal Is About The Rectification Application Filed Under Section 154 Of The Act. We Are Adjudicating Both The Appeals Together. Assessee-A Registered Trust,Filed Its Return Of Income On 27/09/2011,Along With The Income & Expenditure Account & Other Financial Statements Declaring Deficit Of Rs. 27.17 Crores. The Assessing Officer (Ao)Completed The Assessment On,10/03/2014,U/S. 143(3)Of The Act, Determining Its Income At Rs.4.51 Crores.

For Appellant: Shri Vijay Mehta/Govind JaveriFor Respondent: Shri V. Rajguru-CIT-DR

Section 11Section 143(3)Section 154Section 2(15)

…tional tractors Ltd.,the Hon’ble Delhi High Court(397 ITR 696)has held that deductions allowed in the earlier assessment years should not be withdrawn unless the circumstances have changed. The Hon’ble Allahabad High Court in the matter of Zazsons export Ltd.(397 ITR 400) has held as under: 1975/M/16 & 6858/M/16 Shamukhananda Fine Arts & Sangeetha Sabha In order to maintain consistency, a view, which had been accepted in an earlier order ought not to be disturbed unless there was any material to justify the Department to take a different view of the matter.” While deciding the appeal,the Hon’ble Court had taken…

Gitanjali Infratech Ltd, Mumbai vs. ACIT Cen Cir 2, Mumbai

ITA 1366/MUM/2016[2008-09]Status: DisposedITAT Mumbai07 Feb 2018AY 2008-09

Bench: S/Sh.Rajendra & C. N. Prasadआयकर अपील अपील संसंसंसं./I.T.A./1366/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Ay.: 2008-09 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपील अपील संसंसंसं./I.T.A./3486/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Ay.: 2010-11 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपील अपील संसंसंसं./I.T.A./3487/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Ay.: 2011-12 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/S. Gitanjali Infratech Ltd. Acit, Central Circle-1(2), A-1, 7Th Floor, Laxmi Tower, G Block 9Th Floor, Old Cgo Building, Mk Road Bandra Kurla Complex, Bandra East Vs. Mumbai-400 020. Mumbai-400 051. Pan:Aaccg 7677 G (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Shri Y.K. Bhaskar-Dr अपीलाथ" क" ओर से /Assessee By: Shri K. Gopal/Ms.Neha Paranjpe सुनवाई क" तारीख / Date Of Hearing: 15/11/2017 घोषणा क" तारीख / Date Of Pronouncement: 07/02/2018 लेखा लेखा सद"य लेखा लेखा सद"य सद"य, राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार/ Per Rajendra A.M.- अनुसार Challenging The Order Dated 28/4/2016 Of The Cit(A)- 47,Mumbai,The Assessee Has Filed Present Appeals For The Above Mentioned Ay.S (Ay.S) .The Assessee Is Engaged In The Business Of Construction Of Residential/Commercial Buildings.Details Of Filing Of Returns, Returned Incomes,Assessment Dates Etc., Can Be Summarised As Under: A.Y. Roi Filed On Returned Income Assessment Dt. Assessed Income 2008-09 3.12.2013 Rs.6,41,16,960/- 20/03/2014 Rs.6.46 Crores 2010-11 30/11/12 Rs.75,91,149/- 20/03/2014 Rs.7.77 Lakhs 2011-12 30/11/2012 Rs.31,54,224/- 20/03/2014 Rs.17.68 Lakhs

For Appellant: Shri K. Gopal/Ms.Neha ParanjpeFor Respondent: Shri Y.K. Bhaskar-DR

Section 132Section 133ASection 143(3)Section 153CSection 57

…आयकर अपीलीय अिधकरण, मुंबई “जी” खंडपीठ म" Income-tax Appellate Tribunal -“G”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and C. N. Prasad,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./1366/Mum/2016,िनधा"रण िनधा"रण वष" वष" /AY.: 2008-09 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपील अपील संसंसंसं./I.T.A./3486/Mum/2016,िनधा"रण िनधा"रण वष" वष" /AY.: 2010-11 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपील अपील संसंसंसं./I.T.A./3487/Mum/2016,िनधा"रण िनधा"रण वष" वष" /AY.: 2011-12 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/s. G…