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 367,735 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.

Kavita Samtani, Bhilwara vs. Deputy Commissioner of Income Tax, Ajmer

28. In view of the above finding, the appeal is allowed and the impugned order passed by Learned CIT(A) confirming the impugned assessment framed by the Assessing Officer is hereby set aside

ITA 799/JPR/2023[2015-16]Status: DisposedITAT Jaipur22 Oct 2024AY 2015-16

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Mahendra Gargieya, AdvFor Respondent: MS. Alka Gautam, CIT
Section 132Section 143(2)Section 148Section 148ASection 153Section 153ASection 153CSection 68

…ized or requisitioned belonging or relatable to the person other than on whom search was conducted s. 153C is to be resorted to-Notice under s. 148 is therefore liable to be quashed" 1.2.3 Principal CIT vs. Saumya Construction (2017) 297 CTR (Guj) 387: (2016) 387 ITR 529 (Guj) 5 Kavita Samtani vs DCIT 1.2.4 In the case of Dy. CIT vs. Smt. Shivali Mahajan & Ors. (ITA No. 5585/Del/2015), the Tribunal was considering whether books of accounts, money, bullion, jewellery found during the course of search relates to other person than the searched person, can be considered or not while making assessment under s. 153A…

DCIT, CC-1(3), Kolkata vs. Disha Realcon Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 900/KOL/2024[2014-15]Status: DisposedITAT Kolkata18 Oct 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…sions of the Hon’ble High Courts including the decision of the Hon’ble Delhi High Court in the case of CIT VS. Kabul Chawla (2016), 380 ITR 573(Delhi) and the decision of Hon’ble Gujart High Court in the case of Pr. CIT Vs. Soumya Construction (P) Ltd. (2016) 387 ITR 529 and the decision of Hon’ble Delhi High Court in the case of Pr. CIT Vs. Best Infrastructure (I) Pvt. Ltd. 397 ITR 182 (Del) and various decisions of other High Courts and lastly, on the recent decision of the Hon’ble Supreme Court in the case of Pr. CIT Vs. Abhisher Buildwell Pvt. Ltd. [2013] 454 ITR 212 (SC), wherein, it has been held that no ad…

DCIT, CC-1(3), Kolkata vs. Samriddhi Metals Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 899/KOL/2024[2019-20]Status: DisposedITAT Kolkata18 Oct 2024AY 2019-20

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…sions of the Hon’ble High Courts including the decision of the Hon’ble Delhi High Court in the case of CIT VS. Kabul Chawla (2016), 380 ITR 573(Delhi) and the decision of Hon’ble Gujart High Court in the case of Pr. CIT Vs. Soumya Construction (P) Ltd. (2016) 387 ITR 529 and the decision of Hon’ble Delhi High Court in the case of Pr. CIT Vs. Best Infrastructure (I) Pvt. Ltd. 397 ITR 182 (Del) and various decisions of other High Courts and lastly, on the recent decision of the Hon’ble Supreme Court in the case of Pr. CIT Vs. Abhisher Buildwell Pvt. Ltd. [2013] 454 ITR 212 (SC), wherein, it has been held that no ad…

DCIT, CC-1(3), Kolkata vs. Samriddhi Metals Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 898/KOL/2024[2017-18]Status: DisposedITAT Kolkata18 Oct 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…sions of the Hon’ble High Courts including the decision of the Hon’ble Delhi High Court in the case of CIT VS. Kabul Chawla (2016), 380 ITR 573(Delhi) and the decision of Hon’ble Gujart High Court in the case of Pr. CIT Vs. Soumya Construction (P) Ltd. (2016) 387 ITR 529 and the decision of Hon’ble Delhi High Court in the case of Pr. CIT Vs. Best Infrastructure (I) Pvt. Ltd. 397 ITR 182 (Del) and various decisions of other High Courts and lastly, on the recent decision of the Hon’ble Supreme Court in the case of Pr. CIT Vs. Abhisher Buildwell Pvt. Ltd. [2013] 454 ITR 212 (SC), wherein, it has been held that no ad…

DCIT, CC-1(3), Kolkata vs. Samriddhi Metals Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 897/KOL/2024[2015-16]Status: DisposedITAT Kolkata18 Oct 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…sions of the Hon’ble High Courts including the decision of the Hon’ble Delhi High Court in the case of CIT VS. Kabul Chawla (2016), 380 ITR 573(Delhi) and the decision of Hon’ble Gujart High Court in the case of Pr. CIT Vs. Soumya Construction (P) Ltd. (2016) 387 ITR 529 and the decision of Hon’ble Delhi High Court in the case of Pr. CIT Vs. Best Infrastructure (I) Pvt. Ltd. 397 ITR 182 (Del) and various decisions of other High Courts and lastly, on the recent decision of the Hon’ble Supreme Court in the case of Pr. CIT Vs. Abhisher Buildwell Pvt. Ltd. [2013] 454 ITR 212 (SC), wherein, it has been held that no ad…

DCIT, CC-1(3), Kolkata vs. Samriddhi Metals Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 896/KOL/2024[2014-15]Status: DisposedITAT Kolkata18 Oct 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…sions of the Hon’ble High Courts including the decision of the Hon’ble Delhi High Court in the case of CIT VS. Kabul Chawla (2016), 380 ITR 573(Delhi) and the decision of Hon’ble Gujart High Court in the case of Pr. CIT Vs. Soumya Construction (P) Ltd. (2016) 387 ITR 529 and the decision of Hon’ble Delhi High Court in the case of Pr. CIT Vs. Best Infrastructure (I) Pvt. Ltd. 397 ITR 182 (Del) and various decisions of other High Courts and lastly, on the recent decision of the Hon’ble Supreme Court in the case of Pr. CIT Vs. Abhisher Buildwell Pvt. Ltd. [2013] 454 ITR 212 (SC), wherein, it has been held that no ad…

DCIT, CC-1(3), Kolkata vs. Praful Enterprises Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 894/KOL/2024[2013-14]Status: DisposedITAT Kolkata18 Oct 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…sions of the Hon’ble High Courts including the decision of the Hon’ble Delhi High Court in the case of CIT VS. Kabul Chawla (2016), 380 ITR 573(Delhi) and the decision of Hon’ble Gujart High Court in the case of Pr. CIT Vs. Soumya Construction (P) Ltd. (2016) 387 ITR 529 and the decision of Hon’ble Delhi High Court in the case of Pr. CIT Vs. Best Infrastructure (I) Pvt. Ltd. 397 ITR 182 (Del) and various decisions of other High Courts and lastly, on the recent decision of the Hon’ble Supreme Court in the case of Pr. CIT Vs. Abhisher Buildwell Pvt. Ltd. [2013] 454 ITR 212 (SC), wherein, it has been held that no ad…

DCIT, CC-1(3), Kolkata vs. Sumangal Dealmark Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 891/KOL/2024[2017-18]Status: DisposedITAT Kolkata18 Oct 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…sions of the Hon’ble High Courts including the decision of the Hon’ble Delhi High Court in the case of CIT VS. Kabul Chawla (2016), 380 ITR 573(Delhi) and the decision of Hon’ble Gujart High Court in the case of Pr. CIT Vs. Soumya Construction (P) Ltd. (2016) 387 ITR 529 and the decision of Hon’ble Delhi High Court in the case of Pr. CIT Vs. Best Infrastructure (I) Pvt. Ltd. 397 ITR 182 (Del) and various decisions of other High Courts and lastly, on the recent decision of the Hon’ble Supreme Court in the case of Pr. CIT Vs. Abhisher Buildwell Pvt. Ltd. [2013] 454 ITR 212 (SC), wherein, it has been held that no ad…

DCIT, CC-1(3), Kolkata vs. Sumangal Dealmark Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 890/KOL/2024[2016-17]Status: DisposedITAT Kolkata18 Oct 2024AY 2016-17

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…sions of the Hon’ble High Courts including the decision of the Hon’ble Delhi High Court in the case of CIT VS. Kabul Chawla (2016), 380 ITR 573(Delhi) and the decision of Hon’ble Gujart High Court in the case of Pr. CIT Vs. Soumya Construction (P) Ltd. (2016) 387 ITR 529 and the decision of Hon’ble Delhi High Court in the case of Pr. CIT Vs. Best Infrastructure (I) Pvt. Ltd. 397 ITR 182 (Del) and various decisions of other High Courts and lastly, on the recent decision of the Hon’ble Supreme Court in the case of Pr. CIT Vs. Abhisher Buildwell Pvt. Ltd. [2013] 454 ITR 212 (SC), wherein, it has been held that no ad…

DCIT, CC-1(3), Kolkata vs. Sumangal Dealmark Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 887/KOL/2024[2015-16]Status: DisposedITAT Kolkata18 Oct 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…sions of the Hon’ble High Courts including the decision of the Hon’ble Delhi High Court in the case of CIT VS. Kabul Chawla (2016), 380 ITR 573(Delhi) and the decision of Hon’ble Gujart High Court in the case of Pr. CIT Vs. Soumya Construction (P) Ltd. (2016) 387 ITR 529 and the decision of Hon’ble Delhi High Court in the case of Pr. CIT Vs. Best Infrastructure (I) Pvt. Ltd. 397 ITR 182 (Del) and various decisions of other High Courts and lastly, on the recent decision of the Hon’ble Supreme Court in the case of Pr. CIT Vs. Abhisher Buildwell Pvt. Ltd. [2013] 454 ITR 212 (SC), wherein, it has been held that no ad…

DCIT, CC-1(3), Kolkata vs. Sumangal Dealmark Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 886/KOL/2024[2014-15]Status: DisposedITAT Kolkata18 Oct 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…sions of the Hon’ble High Courts including the decision of the Hon’ble Delhi High Court in the case of CIT VS. Kabul Chawla (2016), 380 ITR 573(Delhi) and the decision of Hon’ble Gujart High Court in the case of Pr. CIT Vs. Soumya Construction (P) Ltd. (2016) 387 ITR 529 and the decision of Hon’ble Delhi High Court in the case of Pr. CIT Vs. Best Infrastructure (I) Pvt. Ltd. 397 ITR 182 (Del) and various decisions of other High Courts and lastly, on the recent decision of the Hon’ble Supreme Court in the case of Pr. CIT Vs. Abhisher Buildwell Pvt. Ltd. [2013] 454 ITR 212 (SC), wherein, it has been held that no ad…

DCIT, CC-1(3), Kolkata vs. Sumangal Dealmark Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 1282/KOL/2024[2018-19]Status: DisposedITAT Kolkata18 Oct 2024AY 2018-19

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…sions of the Hon’ble High Courts including the decision of the Hon’ble Delhi High Court in the case of CIT VS. Kabul Chawla (2016), 380 ITR 573(Delhi) and the decision of Hon’ble Gujart High Court in the case of Pr. CIT Vs. Soumya Construction (P) Ltd. (2016) 387 ITR 529 and the decision of Hon’ble Delhi High Court in the case of Pr. CIT Vs. Best Infrastructure (I) Pvt. Ltd. 397 ITR 182 (Del) and various decisions of other High Courts and lastly, on the recent decision of the Hon’ble Supreme Court in the case of Pr. CIT Vs. Abhisher Buildwell Pvt. Ltd. [2013] 454 ITR 212 (SC), wherein, it has been held that no ad…

DCIT, CC-1(3), Kolkata vs. Samriddhi Metals Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 1281/KOL/2024[2018-19]Status: DisposedITAT Kolkata18 Oct 2024AY 2018-19

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…sions of the Hon’ble High Courts including the decision of the Hon’ble Delhi High Court in the case of CIT VS. Kabul Chawla (2016), 380 ITR 573(Delhi) and the decision of Hon’ble Gujart High Court in the case of Pr. CIT Vs. Soumya Construction (P) Ltd. (2016) 387 ITR 529 and the decision of Hon’ble Delhi High Court in the case of Pr. CIT Vs. Best Infrastructure (I) Pvt. Ltd. 397 ITR 182 (Del) and various decisions of other High Courts and lastly, on the recent decision of the Hon’ble Supreme Court in the case of Pr. CIT Vs. Abhisher Buildwell Pvt. Ltd. [2013] 454 ITR 212 (SC), wherein, it has been held that no ad…

DCIT, CC-1(3), Kolkata vs. Disha Realcon Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 1279/KOL/2024[2015-16]Status: DisposedITAT Kolkata18 Oct 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…sions of the Hon’ble High Courts including the decision of the Hon’ble Delhi High Court in the case of CIT VS. Kabul Chawla (2016), 380 ITR 573(Delhi) and the decision of Hon’ble Gujart High Court in the case of Pr. CIT Vs. Soumya Construction (P) Ltd. (2016) 387 ITR 529 and the decision of Hon’ble Delhi High Court in the case of Pr. CIT Vs. Best Infrastructure (I) Pvt. Ltd. 397 ITR 182 (Del) and various decisions of other High Courts and lastly, on the recent decision of the Hon’ble Supreme Court in the case of Pr. CIT Vs. Abhisher Buildwell Pvt. Ltd. [2013] 454 ITR 212 (SC), wherein, it has been held that no ad…

Dy. Commissioner of Income Tax, Central Circle-2(2), Hyderabad vs. Sew Infrastructure Limited, Hyderabad

ITA 1717/HYD/2017[2009-10]Status: HeardITAT Hyderabad07 Oct 2024AY 2009-10

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

For Appellant: Shri K.K. ChaitanyaFor Respondent: Smt. Mamata Choudhary
Section 132Section 139(1)Section 143(3)Section 147Section 153ASection 80I

…the observation of the Hon’ble Supreme Court in Para 8, it is clear that it has approved the ratio laid down by the Delhi High Court in the case of Kabul Chawla (supra) and the Gujarat High Court in the case of PCIT Vs. Saumya Constructions reported in (2016) 387 ITR 529 (Guj) and the Hon’ble High Court of Rajasthan has followed or considered the ratio of these two cases while deciding the issue in the case of Jai Steel (India) Vs. ACIT (supra). Therefore, in our considered view, once the matter has been finally concluded by the Hon’ble Apex Court and held that in unabated or concluded assessment, the AO cannot m…

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Sh. Naval Kishore, Kota

In the result appeal filed by the assessee stands allowed and that of the revenue stands dismissed

ITA 456/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Sept 2024AY 2015-16
Section 139Section 143Section 153A

…rtnership firm alone. Needless to say, that there is a separate entity of partnership firm covered by the definition of person u/s 2(31) of the act. #### 3. Supporting Case laws: - 3.1 Principal CIT vs. Saumya Construction ((2017) 297 CTR (Guj) 387 : (2016) 387 ITR 529 (Guj)) - 3.2 In the case of Dy. CIT vs. Smt. Shivali Mahajan & Ors. (ITA No. 5585/Del/2015), the Tribunal was considering whether books of accounts, money, bullion, jewellery found during the course of search relates to other person than the searched person, can be considered or not while making assessment under s. 153A of the Act. Like in the p…

Sankalp Recreation Private Limited, Ahmedabad vs. The Asstt. Commissioner of Income Tax, Central Circle-1(2), Ahmedabad

ITA 576/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad24 Sept 2024AY 2019-20

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR &
Section 132Section 143(3)Section 145Section 153ASection 36(1)(va)Section 69C

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “डी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD "ी टी.आर. से""ल कुमार, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर(SS)अपील सं /IT(ss)A Nos.64, 65, 66, 67,68,69/Ahd/2022 & ITA 576/Ahd/2022 िनधा"रण वष" /Assessment Years : 2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 respectively Sankalp Recreation Pvt.Ltd. The ACIT बनाम/ 1705, Sankalp Square 3A Central Circle-1(2) v/s. Nr.Taj Hotel, Skyline Ahmedabad Sindhu Bhavan R…

The Asstt. Commissioner of Income Tax, Central Circle-1(2), Ahmedabad vs. Sankalp Recreation Pvt. Ltd., Ahmedabad

ITA 569/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad24 Sept 2024AY 2019-20

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR &
Section 132Section 143(3)Section 145Section 153ASection 36(1)(va)Section 69C

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “डी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD "ी टी.आर. से""ल कुमार, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर(SS)अपील सं /IT(ss)A Nos.64, 65, 66, 67,68,69/Ahd/2022 & ITA 576/Ahd/2022 िनधा"रण वष" /Assessment Years : 2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 respectively Sankalp Recreation Pvt.Ltd. The ACIT बनाम/ 1705, Sankalp Square 3A Central Circle-1(2) v/s. Nr.Taj Hotel, Skyline Ahmedabad Sindhu Bhavan R…

Assistant Commissioner of Income Tax Central Circle1-(2), Hyderabad vs. M/S. Vpr Mining Infrastructure Pvt Ltd, Hyderabad

In the result, appeal of the Revenue is dismissed

ITA 89/HYD/2021[2012-13]Status: DisposedITAT Hyderabad23 Sept 2024AY 2012-13

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri S.K.Gupta, ARFor Respondent: Shri Kumar Pranav, CIT, DR
Section 143(2)Section 143(3)Section 153A

…dwell P. Ltd. (supra). While in complete agreement with the view taken by the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla, (2015) 61 taxmann.com 412 (Delhi) and the Hon'ble Gujarat High Court in the case of PCIT Vs. Saumya Construction (2016) 387 ITR 529 and the decisions of the other Hon'ble High Courts taking the view that no addition can be made in respect of the completed assessments in absence of any incriminating material, Hon’ble Apex Court concluded that- i) that in case of search under Section 132 or requisition under Section 132A, the AO assumes the jurisdiction for block assessment und…

Assistant Commissioner of Income Tax, Central Circle, Sambalpur, Income Tax Department vs. Rajendra Prasad Gupta, Rourkela

In the result, appeal of the revenue stands partly allowed for statistical purposes

ITA 305/CTK/2024[2013-14]Status: DisposedITAT Cuttack19 Sept 2024AY 2013-14

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2013-14 Asst. Asst. Commissioner Commissioner Of Of Vs. Rajendra Rajendra Prasad Prasad Gupta, Gupta, Income Tax, Central Cir Income Tax, Central Circle, 1/15, 1/15, Civil Civil Township, Township, Sambalpur Rourkela-769004 769004 Pan/Gir No. No.Abdpg 9284 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : Shri Firoze Andhyarujina, Nikhil Jangid & Sudarshan Firoze Andhyarujina, Nikhil Jangid & Sudarshan Padhi, Advs Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 19/9/202 24 Date Of Pronouncement : 19/9/20 024 O R D E R Per Bench

For Appellant: Shri Firoze Andhyarujina, Nikhil Jangid and SudarshanFor Respondent: Shri Sanjay Kumar, CIT
Section 143(2)Section 153ASection 68

…’ble Supreme Court to submit that the decision of the Hon’ble Delhi High Court in the case P a g e 2 | 14 Assessment Year : 2013-14 of Kabul Chawla, 380 ITR 573 (Del) as also the decision of the Hon’ble Gujarat High Court in the case of Saumya Construction, 387 ITR 529 (Guj) and the decisions of other Hon’ble High Courts taking the view that no addition can be made in respect of completed assessment in the absence of any incriminating materials. He further submitted that the conditions mentioned in para 14 of the decision of the Hon’ble Supreme Court were also not complied and, therefore, as no incriminating ma…