Pr. CIT v. Saumya Constructions (P.)Ltd.

387 ITR 529High Court2016#83 most cited

What is Pr. CIT v. Saumya Constructions (P.)Ltd. authority for?

Assessments under Section 153A cannot be sustained without any incriminating material found during the search that substantiates the additions. This principle applies even to completed assessments where no additional income is disclosed.

670

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. Saumya Constructions · Section 153A · search assessment · incriminating material · completed assessment · no addition without evidence · Section 132 · Section 153C

Also reported as

81 Taxmann.com 2922016 SCC OnLine GUJ 9976

Sections most often in play

Section 153ASection 132Section 143(3)Section 147Section 148Section 153CSection 132ASection 151

Issues it is cited on

section 153atoundisclosed foreign income and assetssection 158basection 149(1)(c)section 153b(1)(a)section 113section 4(2)abatement of assessmentsection 201(3)section 153c proceedingssection 153b(1)block period

Judgments citing Pr. CIT v. Saumya Constructions (P.)Ltd.

Jmc Projects (India) Limited, Ahmedabad vs. The Dy. CIT, Central Circle-1(1), Ahmedabad

ITA 1746/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 153A

…: 2007-08 to 2015-16 bogus vendors was discovered during the search. Following the Vijaykumar D. Agarwal(supra) decision, the lack of such incriminating evidence strengthens the case for allowing additional ground. 10.4. In the case of Saumya Construction (387 ITR 529), the Hon’ble Gujarat High Court examined the jurisdiction under section 153A of the Act and reiterated that for reassessment in unabated years, additions must be based on specific incriminating material found during the search. The court held that in the absence of such evidence, additions to income disclosed in the regular books cannot be made.…

Jmc Projects (India) Ltd., Ahmedabad vs. The ACIT, Central Circle-1(1), Ahmedabad

ITA 2604/AHD/2013[2008-09]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2008-09

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 153A

…: 2007-08 to 2015-16 bogus vendors was discovered during the search. Following the Vijaykumar D. Agarwal(supra) decision, the lack of such incriminating evidence strengthens the case for allowing additional ground. 10.4. In the case of Saumya Construction (387 ITR 529), the Hon’ble Gujarat High Court examined the jurisdiction under section 153A of the Act and reiterated that for reassessment in unabated years, additions must be based on specific incriminating material found during the search. The court held that in the absence of such evidence, additions to income disclosed in the regular books cannot be made.…

Jmc Projects (India) Ltd., Ahmedabad vs. The ACIT, Central Circle-1(1), Ahmedabad

ITA 2603/AHD/2013[2007-08]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2007-08

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 153A

…: 2007-08 to 2015-16 bogus vendors was discovered during the search. Following the Vijaykumar D. Agarwal(supra) decision, the lack of such incriminating evidence strengthens the case for allowing additional ground. 10.4. In the case of Saumya Construction (387 ITR 529), the Hon’ble Gujarat High Court examined the jurisdiction under section 153A of the Act and reiterated that for reassessment in unabated years, additions must be based on specific incriminating material found during the search. The court held that in the absence of such evidence, additions to income disclosed in the regular books cannot be made.…

The ACIT, (OSD)-I, Range-4, Ahmedabad vs. Jmc Projects (India) Ltd., Ahmedabad

ITA 3269/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2007-08

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 153A

…: 2007-08 to 2015-16 bogus vendors was discovered during the search. Following the Vijaykumar D. Agarwal(supra) decision, the lack of such incriminating evidence strengthens the case for allowing additional ground. 10.4. In the case of Saumya Construction (387 ITR 529), the Hon’ble Gujarat High Court examined the jurisdiction under section 153A of the Act and reiterated that for reassessment in unabated years, additions must be based on specific incriminating material found during the search. The court held that in the absence of such evidence, additions to income disclosed in the regular books cannot be made.…

Jmc Projects (India) Ltd., Ahmedabad vs. The ACIT., (OSD)-I, Range-4, Ahmedabad

ITA 2815/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2007-08

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 153A

…: 2007-08 to 2015-16 bogus vendors was discovered during the search. Following the Vijaykumar D. Agarwal(supra) decision, the lack of such incriminating evidence strengthens the case for allowing additional ground. 10.4. In the case of Saumya Construction (387 ITR 529), the Hon’ble Gujarat High Court examined the jurisdiction under section 153A of the Act and reiterated that for reassessment in unabated years, additions must be based on specific incriminating material found during the search. The court held that in the absence of such evidence, additions to income disclosed in the regular books cannot be made.…

The ACIT, (OSD)-I, Range-4, Ahmedabad vs. Jmc Projects (India) Ltd., Ahmedabad

ITA 2353/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2008-09

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 153A

…: 2007-08 to 2015-16 bogus vendors was discovered during the search. Following the Vijaykumar D. Agarwal(supra) decision, the lack of such incriminating evidence strengthens the case for allowing additional ground. 10.4. In the case of Saumya Construction (387 ITR 529), the Hon’ble Gujarat High Court examined the jurisdiction under section 153A of the Act and reiterated that for reassessment in unabated years, additions must be based on specific incriminating material found during the search. The court held that in the absence of such evidence, additions to income disclosed in the regular books cannot be made.…

Jmc Projects (India) Ltd., Ahmedabad vs. The ACIT., (OSD)-I, Range-4, Ahmedabad

ITA 2036/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2008-09

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 153A

…: 2007-08 to 2015-16 bogus vendors was discovered during the search. Following the Vijaykumar D. Agarwal(supra) decision, the lack of such incriminating evidence strengthens the case for allowing additional ground. 10.4. In the case of Saumya Construction (387 ITR 529), the Hon’ble Gujarat High Court examined the jurisdiction under section 153A of the Act and reiterated that for reassessment in unabated years, additions must be based on specific incriminating material found during the search. The court held that in the absence of such evidence, additions to income disclosed in the regular books cannot be made.…

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2776/DEL/2022[2019-20]Status: DisposedITAT Delhi20 Nov 2024AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…IT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Construction (P.) Ltd. (387 ITR 529) (Guj HC) - - Pr. CIT v. Meeta Gutgutia (248 taxman 384) (Del HC) CIT v. Sinhgad Technical Education Society (378 ITR 84) (Bom HC) - Jai Steel (India) Vs ACIT [259 CTR 281] (Raj HC) - Chetandas Lakshmandas [254 CITR 392] (Del HC) - CIT vs Veerprabhu Marketing Ltd [73 taxmann.com 149] (Cal HC) - 2.15 For the reasons set out in the foregoing an…

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2775/DEL/2022[2018-19]Status: DisposedITAT Delhi20 Nov 2024AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…IT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Construction (P.) Ltd. (387 ITR 529) (Guj HC) - - Pr. CIT v. Meeta Gutgutia (248 taxman 384) (Del HC) CIT v. Sinhgad Technical Education Society (378 ITR 84) (Bom HC) - Jai Steel (India) Vs ACIT [259 CTR 281] (Raj HC) - Chetandas Lakshmandas [254 CITR 392] (Del HC) - CIT vs Veerprabhu Marketing Ltd [73 taxmann.com 149] (Cal HC) - 2.15 For the reasons set out in the foregoing an…

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2774/DEL/2022[2017-18]Status: DisposedITAT Delhi20 Nov 2024AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…IT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Construction (P.) Ltd. (387 ITR 529) (Guj HC) - - Pr. CIT v. Meeta Gutgutia (248 taxman 384) (Del HC) CIT v. Sinhgad Technical Education Society (378 ITR 84) (Bom HC) - Jai Steel (India) Vs ACIT [259 CTR 281] (Raj HC) - Chetandas Lakshmandas [254 CITR 392] (Del HC) - CIT vs Veerprabhu Marketing Ltd [73 taxmann.com 149] (Cal HC) - 2.15 For the reasons set out in the foregoing an…

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2773/DEL/2022[2016-17]Status: DisposedITAT Delhi20 Nov 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…IT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Construction (P.) Ltd. (387 ITR 529) (Guj HC) - - Pr. CIT v. Meeta Gutgutia (248 taxman 384) (Del HC) CIT v. Sinhgad Technical Education Society (378 ITR 84) (Bom HC) - Jai Steel (India) Vs ACIT [259 CTR 281] (Raj HC) - Chetandas Lakshmandas [254 CITR 392] (Del HC) - CIT vs Veerprabhu Marketing Ltd [73 taxmann.com 149] (Cal HC) - 2.15 For the reasons set out in the foregoing an…

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2772/DEL/2022[2015-16]Status: DisposedITAT Delhi20 Nov 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…IT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Construction (P.) Ltd. (387 ITR 529) (Guj HC) - - Pr. CIT v. Meeta Gutgutia (248 taxman 384) (Del HC) CIT v. Sinhgad Technical Education Society (378 ITR 84) (Bom HC) - Jai Steel (India) Vs ACIT [259 CTR 281] (Raj HC) - Chetandas Lakshmandas [254 CITR 392] (Del HC) - CIT vs Veerprabhu Marketing Ltd [73 taxmann.com 149] (Cal HC) - 2.15 For the reasons set out in the foregoing an…

The Kumar Family Trust, Delhi vs. ACIT, Center Circle-4, Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2771/DEL/2022[2014-15]Status: DisposedITAT Delhi20 Nov 2024AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…IT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Construction (P.) Ltd. (387 ITR 529) (Guj HC) - - Pr. CIT v. Meeta Gutgutia (248 taxman 384) (Del HC) CIT v. Sinhgad Technical Education Society (378 ITR 84) (Bom HC) - Jai Steel (India) Vs ACIT [259 CTR 281] (Raj HC) - Chetandas Lakshmandas [254 CITR 392] (Del HC) - CIT vs Veerprabhu Marketing Ltd [73 taxmann.com 149] (Cal HC) - 2.15 For the reasons set out in the foregoing an…

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2770/DEL/2022[2013-14]Status: DisposedITAT Delhi20 Nov 2024AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…IT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Construction (P.) Ltd. (387 ITR 529) (Guj HC) - - Pr. CIT v. Meeta Gutgutia (248 taxman 384) (Del HC) CIT v. Sinhgad Technical Education Society (378 ITR 84) (Bom HC) - Jai Steel (India) Vs ACIT [259 CTR 281] (Raj HC) - Chetandas Lakshmandas [254 CITR 392] (Del HC) - CIT vs Veerprabhu Marketing Ltd [73 taxmann.com 149] (Cal HC) - 2.15 For the reasons set out in the foregoing an…

Sg Wind Farm Pvt. Ltd., Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1229/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Nov 2024AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

…accordingly dismissed. In the facts and circumstances of the case, no costs. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawal (380 ITR 573) as well as the decision of Hon’ble Gujarat High Court in Saumya Construction (P.) Ltd. (387 ITR 529), it was held that in respect of completed assessments / unabated assessments, no addition could be made by Assessing Officer in the absence of any incriminating material found during course of search under section 132 or requisition made under section 132A. 7. Similar is the decision of Hon’ble Bombay High Court in the case of CIT vs. Continenta…

Sg Wind Faarm Pvt. Ltd., Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1228/CHNY/2024[2015-16]Status: DisposedITAT Chennai19 Nov 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

…accordingly dismissed. In the facts and circumstances of the case, no costs. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawal (380 ITR 573) as well as the decision of Hon’ble Gujarat High Court in Saumya Construction (P.) Ltd. (387 ITR 529), it was held that in respect of completed assessments / unabated assessments, no addition could be made by Assessing Officer in the absence of any incriminating material found during course of search under section 132 or requisition made under section 132A. 7. Similar is the decision of Hon’ble Bombay High Court in the case of CIT vs. Continenta…

Sg Wind Farm Pvt. Ltd., Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1227/CHNY/2024[2014-15]Status: DisposedITAT Chennai19 Nov 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

…accordingly dismissed. In the facts and circumstances of the case, no costs. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawal (380 ITR 573) as well as the decision of Hon’ble Gujarat High Court in Saumya Construction (P.) Ltd. (387 ITR 529), it was held that in respect of completed assessments / unabated assessments, no addition could be made by Assessing Officer in the absence of any incriminating material found during course of search under section 132 or requisition made under section 132A. 7. Similar is the decision of Hon’ble Bombay High Court in the case of CIT vs. Continenta…

Palladam Krishnasamy Ganeshwar, Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1225/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Nov 2024AY 2017-18
Section 143(3)Section 153ASection 153CSection 56Section 69

…e accordingly dismissed. In the facts and circumstances of the case, no costs. Approving the decision of Hon'ble Delhi High Court in the case of Kabul Chawal (380 ITR 573) as well as the decision of Hon'ble Gujarat High Court in Saumya Construction (P.) Ltd. (387 ITR 529), it was held that in respect of completed assessments / unabated assessments, no addition could be made by Assessing Officer in the absence of any incriminating material found during course of search under section 132 or requisition made under section 132A. 7. Similar is the decision of Hon'ble Bombay High Court in the case of CIT vs. Continenta…

Palladam Krishnasamy Ganeshwar, Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1224/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Nov 2024AY 2016-17
Section 143(3)Section 153ASection 153CSection 56Section 69

…e accordingly dismissed. In the facts and circumstances of the case, no costs. Approving the decision of Hon'ble Delhi High Court in the case of Kabul Chawal (380 ITR 573) as well as the decision of Hon'ble Gujarat High Court in Saumya Construction (P.) Ltd. (387 ITR 529), it was held that in respect of completed assessments / unabated assessments, no addition could be made by Assessing Officer in the absence of any incriminating material found during course of search under section 132 or requisition made under section 132A. 7. Similar is the decision of Hon'ble Bombay High Court in the case of CIT vs. Continenta…

Palladam Krishnasamy Ganeshwar, Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1222/CHNY/2024[2014-15]Status: DisposedITAT Chennai19 Nov 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1222/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2014-15) & 2. आयकरअपील सं./ Ita No.1223/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) & 3. आयकरअपील सं./ Ita No.1224/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) & 4. आयकरअपील सं./ Ita No.1225/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2017-18) Shri Palladam Krishnasamy Ganeshwar Dcit बनाम/ 21,Shri Ganesa Textiles, Pollachi Road, Central Circle-3 Vs. Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adfpg-6476-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 10-09-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 69

…e accordingly dismissed. In the facts and circumstances of the case, no costs. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawal (380 ITR 573) as well as the decision of Hon’ble Gujarat High Court in Saumya Construction (P.) Ltd. (387 ITR 529), it was held that in respect of completed assessments / unabated assessments, no addition could be made by Assessing Officer in the absence of any incriminating material found during course of search under section 132 or requisition made under section 132A. 7. Similar is the decision of Hon’ble Bombay High Court in the case of CIT vs. Continenta…