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.

Macro Township Pvt Ltd, 288-289 Mahaveer Nagar Durgapura Jaipur vs. DCIT CC-2 Jaipur, Lic Building Jaipur

In the result, the appeals of the assessee are allowed

ITA 398/JPR/2023[2014-15]Status: DisposedITAT Jaipur05 Dec 2023AY 2014-15

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 397 to 399 & 367/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 16-17. M/s. Macro Township Pvt. Ltd., cuke The DCIT, Vs. 288-289, Mahaveer Nagar, Central Circle-2, Durgapura, LIC Building, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAHCM 8947 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj…

Macro Township Pvt Ltd, 288-289 Mahaveer Nagar Durgapura Jaipur vs. DCIT CC -2 Jaipur, Lic Building Jaipur

In the result, the appeals of the assessee are allowed

ITA 397/JPR/2023[2013-14]Status: DisposedITAT Jaipur05 Dec 2023AY 2013-14

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 397 to 399 & 367/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 16-17. M/s. Macro Township Pvt. Ltd., cuke The DCIT, Vs. 288-289, Mahaveer Nagar, Central Circle-2, Durgapura, LIC Building, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAHCM 8947 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj…

Tarun Devcon Private Limited, Jabalpur vs. Deputy Commissioner of Income Tax (Central), Jabalpur

The appeals of the assessees are allowed

ITA 50/JAB/2018[2014-15]Status: DisposedITAT Jabalpur23 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 113Section 132Section 132ASection 153Section 153ASection 158BSection 255(4)

…the view taken by the Hon'ble Delhi High Court in the case of “Commissioner of Income Tax, Central-III Vs Kabul Chawla” (2015) 61 taxmann.com 412 (Del), dated 28.08.2015 and that in the case of “Pr. Commissioner of Income Tax-4 Vs Saumya Construction” (2016) 387 ITR 529 (Guj) and the decisions of the other High Courts taking the view that no addition can be made I.T.A. No.49 & 50/Jab/2018 Assessment Year:2014-15 5 in respect of completed assessments in absence of any incriminating material. 32.1 As such, their Lordships concluded ; i) that in case of search under Section 132 or requisition under Section 132A,…

Kalyanika Infra Mega Ventures Pvt. Ltd, Jabalpur vs. Deputy Commissioner of Income Tax (Central), Jabalpur

The appeals of the assessees are allowed

ITA 49/JAB/2018[2014-15]Status: DisposedITAT Jabalpur23 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 113Section 132Section 132ASection 153Section 153ASection 158BSection 255(4)

…the view taken by the Hon'ble Delhi High Court in the case of “Commissioner of Income Tax, Central-III Vs Kabul Chawla” (2015) 61 taxmann.com 412 (Del), dated 28.08.2015 and that in the case of “Pr. Commissioner of Income Tax-4 Vs Saumya Construction” (2016) 387 ITR 529 (Guj) and the decisions of the other High Courts taking the view that no addition can be made I.T.A. No.49 & 50/Jab/2018 Assessment Year:2014-15 5 in respect of completed assessments in absence of any incriminating material. 32.1 As such, their Lordships concluded ; i) that in case of search under Section 132 or requisition under Section 132A,…

Assistant Commissioner of Income-Tax, Central Circle-3, Surat vs. Antique Exim Pvt. Ltd., Surat

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

ITA 525/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 444/SRT/2023 2018-19 Saffron Gems Pvt. Ltd., The ACIT, 103, Vedant Complex, Central Circle-2, Bhojabhai Ni Sheri, Surat Mahidharpura, Surat – 395003 PAN: AANCS2828J 2. 512/SRT/2023 2018-19 The ACIT, Saffron Gems Pvt. Ltd., Central Circle-2, 103, Vedant Complex, Surat Bhojabhai Ni Sheri, Mahidharpura, Surat – 395003 PAN: AANCS2828J 3. 445/SRT/2023 2018-19 Antique Exim Pvt. Ltd.,…

Assistant Commissioner of Income-Tax, Central Circle-2, Surat vs. Tanman Jewels Pvt. Ltd., Surat

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

ITA 521/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 444/SRT/2023 2018-19 Saffron Gems Pvt. Ltd., The ACIT, 103, Vedant Complex, Central Circle-2, Bhojabhai Ni Sheri, Surat Mahidharpura, Surat – 395003 PAN: AANCS2828J 2. 512/SRT/2023 2018-19 The ACIT, Saffron Gems Pvt. Ltd., Central Circle-2, 103, Vedant Complex, Surat Bhojabhai Ni Sheri, Mahidharpura, Surat – 395003 PAN: AANCS2828J 3. 445/SRT/2023 2018-19 Antique Exim Pvt. Ltd.,…

ACIT, Central Circle-3, Surat vs. Nobal Jewels Pvt. Ltd., Surat

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

ITA 518/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 444/SRT/2023 2018-19 Saffron Gems Pvt. Ltd., The ACIT, 103, Vedant Complex, Central Circle-2, Bhojabhai Ni Sheri, Surat Mahidharpura, Surat – 395003 PAN: AANCS2828J 2. 512/SRT/2023 2018-19 The ACIT, Saffron Gems Pvt. Ltd., Central Circle-2, 103, Vedant Complex, Surat Bhojabhai Ni Sheri, Mahidharpura, Surat – 395003 PAN: AANCS2828J 3. 445/SRT/2023 2018-19 Antique Exim Pvt. Ltd.,…

Assistant Commissioner of Income Tax, Central Circle-2, Surat vs. Saffron Gems Pvt. Ltd., Surat

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

ITA 512/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 444/SRT/2023 2018-19 Saffron Gems Pvt. Ltd., The ACIT, 103, Vedant Complex, Central Circle-2, Bhojabhai Ni Sheri, Surat Mahidharpura, Surat – 395003 PAN: AANCS2828J 2. 512/SRT/2023 2018-19 The ACIT, Saffron Gems Pvt. Ltd., Central Circle-2, 103, Vedant Complex, Surat Bhojabhai Ni Sheri, Mahidharpura, Surat – 395003 PAN: AANCS2828J 3. 445/SRT/2023 2018-19 Antique Exim Pvt. Ltd.,…

Nobal Jewels Pvt Ltd, Surat vs. Asst Commissioner of Income Tax, Surat

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

ITA 468/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 444/SRT/2023 2018-19 Saffron Gems Pvt. Ltd., The ACIT, 103, Vedant Complex, Central Circle-2, Bhojabhai Ni Sheri, Surat Mahidharpura, Surat – 395003 PAN: AANCS2828J 2. 512/SRT/2023 2018-19 The ACIT, Saffron Gems Pvt. Ltd., Central Circle-2, 103, Vedant Complex, Surat Bhojabhai Ni Sheri, Mahidharpura, Surat – 395003 PAN: AANCS2828J 3. 445/SRT/2023 2018-19 Antique Exim Pvt. Ltd.,…

Tanman Jewels Pvt Ltd, Surat vs. Asst. Commissioner of Income Tax, Central Circle-2, Surat

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

ITA 446/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 444/SRT/2023 2018-19 Saffron Gems Pvt. Ltd., The ACIT, 103, Vedant Complex, Central Circle-2, Bhojabhai Ni Sheri, Surat Mahidharpura, Surat – 395003 PAN: AANCS2828J 2. 512/SRT/2023 2018-19 The ACIT, Saffron Gems Pvt. Ltd., Central Circle-2, 103, Vedant Complex, Surat Bhojabhai Ni Sheri, Mahidharpura, Surat – 395003 PAN: AANCS2828J 3. 445/SRT/2023 2018-19 Antique Exim Pvt. Ltd.,…

Antique Exim Pvt. Ltd, Surat vs. Asstt. Commissioner of Income Tax, Central Circle-3, Surat

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

ITA 445/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 444/SRT/2023 2018-19 Saffron Gems Pvt. Ltd., The ACIT, 103, Vedant Complex, Central Circle-2, Bhojabhai Ni Sheri, Surat Mahidharpura, Surat – 395003 PAN: AANCS2828J 2. 512/SRT/2023 2018-19 The ACIT, Saffron Gems Pvt. Ltd., Central Circle-2, 103, Vedant Complex, Surat Bhojabhai Ni Sheri, Mahidharpura, Surat – 395003 PAN: AANCS2828J 3. 445/SRT/2023 2018-19 Antique Exim Pvt. Ltd.,…

Saffron Gems Pvt Ltd, Surat vs. Asst. Commissioner of Income Tax, Central Circle-2, Surat

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

ITA 444/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 444/SRT/2023 2018-19 Saffron Gems Pvt. Ltd., The ACIT, 103, Vedant Complex, Central Circle-2, Bhojabhai Ni Sheri, Surat Mahidharpura, Surat – 395003 PAN: AANCS2828J 2. 512/SRT/2023 2018-19 The ACIT, Saffron Gems Pvt. Ltd., Central Circle-2, 103, Vedant Complex, Surat Bhojabhai Ni Sheri, Mahidharpura, Surat – 395003 PAN: AANCS2828J 3. 445/SRT/2023 2018-19 Antique Exim Pvt. Ltd.,…

Sujit Agarwal, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-2(2), Hyderabad

In the result, the appeal of the assessee in ITA No

ITA 369/HYD/2019[2014-15]Status: DisposedITAT Hyderabad22 Nov 2023AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarassessment Year: 2014-15 Shri Sujit Agarwal Vs. Dy. C. I. T. Hyderabad Central Circle 2(2) Pan:Aclpa3197P Hyderabad (Appellant) (Respondent) Assessee By: Shri S. Rama Rao, Advocate Revenue By: Shri Ch V Gopinath, Cit(Dr) Date Of Hearing: 09/11/2023 Date Of Pronouncement: 22/11/2023 Order Per R.K. Panda, Vice-This Appeal Filed By The Assessee Is Directed Against The Order Dated 16.01.2019 Of The Learned Cit (A)-12, Hyderabad Relating To A.Y.2014-15. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & The Managing Director Of The Company, M/S. Sawaria Pipes Pvt Ltd. He Filed His Original Return Of Income For The Impugned A.Y On 30.12.2014 Declaring Total Income Of Rs.20,13,600/- & Agricultural Income Of Rs.70,200/-. A Search & Seizure Operation U/S 132 Of The I.T. Act Was Conducted In The Case Of The Assessee On 12.01.2016. In Response To Notice U/S 153A Of The Act Issued On 6.9.2016, The Assessee Filed His Return

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri CH V Gopinath, CIT(DR)
Section 10(38)Section 132Section 143(2)Section 153ASection 68

…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 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 under secti…

Pr. Commissioner of Income Tax Gurgaon vs. M/S Bharatnet Technology Limited

Appeals stands dismissed in limine

ITA/100/2019HC Punjab & Haryana06 Nov 2023

Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE HARPREET KAUR JEEWAN

Section 153ASection 260A

…ncome Tax Vs. Mehndipur Balaji, (2022) 447 ITR 517 had taken a contrary view. Resultantly, the view taken by the Delhi High Court in Kabul Chawla (supra) and the Gujarat High Court in Principal Commissioner of Income Tax-4 Vs. Saumya Construction, (2016) 387 ITR 529 was approved by holding as under: “8. For the reasons stated hereinbelow, we are in complete agreement with the view taken by the Delhi High Court in the case of Kabul Chawla (supra) and the Gujarat High Court in the case of Saumya Construction (supra), taking the view that no addition can be made in respect of completed assessment in abse…

Kanishk Gupta, Hyderabad vs. Assistant Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, the appeal of assessee is allowed

ITA 34/HYD/2022[2012-13]Status: DisposedITAT Hyderabad30 Oct 2023AY 2012-13

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita No.34/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2012-13)

For Appellant: Shri Narahari BiswalFor Respondent: Ms. TH Vijaya Lakshmi
Section 10(38)Section 132Section 143(3)Section 148Section 153ASection 68

…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 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 under sect…

Assistant Commissioner of Income Tax, Central Circle-3(1), Hyderabad vs. Virender Kumar Gupta, Hyderabad

In the result, all the appeals are allowed

ITA 47/HYD/2022[2012-13]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / Ita No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner Of [Pan: Aezpg9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [Pan: Aaspg1887D]

For Appellant: Shri K.C. Devdas, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 10(38)Section 132Section 143Section 143(3)Section 153ASection 68

…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…

Narender Kumar Gupta, Hyderabad vs. Assisstant Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, all the appeals are allowed

ITA 46/HYD/2022[2013-14]Status: DisposedITAT Hyderabad18 Oct 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / Ita No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner Of [Pan: Aezpg9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [Pan: Aaspg1887D]

For Appellant: Shri K.C. Devdas, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 10(38)Section 132Section 143Section 143(3)Section 153ASection 68

…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…

Narender Kumar Gupta, Hyderabad vs. Assistant Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, all the appeals are allowed

ITA 45/HYD/2022[2012-13]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / Ita No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner Of [Pan: Aezpg9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [Pan: Aaspg1887D]

For Appellant: Shri K.C. Devdas, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 10(38)Section 132Section 143Section 143(3)Section 153ASection 68

…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…

ACIT, Central Circle-3(1), Hyderabad vs. Virender Kumar Gupta, Hyderabad

In the result, the appeal of the assessee in ITA

ITA 508/HYD/2022[2013-14]Status: DisposedITAT Hyderabad17 Oct 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarassessment Year: 2012-13 Sri Jitender Kumar Gupta Vs. A.C.I.T Hyderabad Central Circle 3(1) Hyderabad (Appellant) (Respondent) Pan:Aappg6606B Assessment Year: 2013-14 Sri Virender Kumar Gupta Vs. A.C.I.T Hyderabad Central Circle 3(1) Hyderabad (Appellant) (Respondent) Pan:Aaspg1887D Assessee By: Shri K.C. Devdas, Ca Revenue By: Smt. T.H. Vijaya Lakshmi, Cit(Dr) Date Of Hearing: 25/09/2023 Date Of Pronouncement: 17/10/2023 Order Per Laliet Kumar, J.M These Are The Two Connected Appeals Filed By The Respective Assessees Are Directed Against The Common Order Dated 27.07.2022 Of The Learned Cit (A)-11, Hyderabad Relating To A.Ys. 2012-13 & 2013-14 Respectively. Since Identical Grounds Have Been Taken By The Assessees In Both These Appeals, Therefore, For Page 1 Of 23

For Appellant: Shri K.C. Devdas, CaFor Respondent: Smt. T.H. Vijaya Lakshmi, CIT(DR)
Section 10(38)Section 132Section 143(2)Section 153ASection 271(1)(c)Section 68

…ITA Nos 507 and 508 of 2022 Jitender Kumar Gupta & Virender Kumar Gupta आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member Assessment Year: 2012-13 Sri Jitender Kumar Gupta Vs. A.C.I.T Hyderabad Central Circle 3(1) Hyderabad (Appellant) (Respondent) PAN:AAPPG6606B Assessment Year: 2013-14 Sri Virender Kumar Gupta Vs. A.C.I.T Hyderabad Central Circle 3(1) Hyderabad (Appellant) (Respondent) PAN:AASPG1887D Assessee by: Shri K.C. Devdas, Ca Revenue by: Smt. T.H. Vijaya Lakshmi, CIT(DR)…

Jitender Kumar Gupta, Hyderabad vs. ACIT, Central Circle-3(1), Hyderabad

In the result, the appeal of the assessee in ITA

ITA 507/HYD/2022[2012-13]Status: DisposedITAT Hyderabad17 Oct 2023AY 2012-13

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarassessment Year: 2012-13 Sri Jitender Kumar Gupta Vs. A.C.I.T Hyderabad Central Circle 3(1) Hyderabad (Appellant) (Respondent) Pan:Aappg6606B Assessment Year: 2013-14 Sri Virender Kumar Gupta Vs. A.C.I.T Hyderabad Central Circle 3(1) Hyderabad (Appellant) (Respondent) Pan:Aaspg1887D Assessee By: Shri K.C. Devdas, Ca Revenue By: Smt. T.H. Vijaya Lakshmi, Cit(Dr) Date Of Hearing: 25/09/2023 Date Of Pronouncement: 17/10/2023 Order Per Laliet Kumar, J.M These Are The Two Connected Appeals Filed By The Respective Assessees Are Directed Against The Common Order Dated 27.07.2022 Of The Learned Cit (A)-11, Hyderabad Relating To A.Ys. 2012-13 & 2013-14 Respectively. Since Identical Grounds Have Been Taken By The Assessees In Both These Appeals, Therefore, For Page 1 Of 23

For Appellant: Shri K.C. Devdas, CaFor Respondent: Smt. T.H. Vijaya Lakshmi, CIT(DR)
Section 10(38)Section 132Section 143(2)Section 153ASection 271(1)(c)Section 68

…ITA Nos 507 and 508 of 2022 Jitender Kumar Gupta & Virender Kumar Gupta आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member Assessment Year: 2012-13 Sri Jitender Kumar Gupta Vs. A.C.I.T Hyderabad Central Circle 3(1) Hyderabad (Appellant) (Respondent) PAN:AAPPG6606B Assessment Year: 2013-14 Sri Virender Kumar Gupta Vs. A.C.I.T Hyderabad Central Circle 3(1) Hyderabad (Appellant) (Respondent) PAN:AASPG1887D Assessee by: Shri K.C. Devdas, Ca Revenue by: Smt. T.H. Vijaya Lakshmi, CIT(DR)…