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.

Bikash Kumar Kedia, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, appeal of assessee is allowed

ITA 404/HYD/2020[2014-15]Status: DisposedITAT Hyderabad22 Sept 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, AR
Section 143(1)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 u…

M/S Mspl Limited, Mumbai vs. ACIT, Bangalore

In the result, the appeal by the assessee is partly allowed

ITA 371/BANG/2011[2005-06]Status: DisposedITAT Bangalore08 Sept 2023AY 2005-06

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2005-06

For Appellant: Shri J.D. Mistri, Senior Counsel &For Respondent: Shri Aseem Sharma, CIT(DR)(ITAT), Bengaluru
Section 132Section 139(1)Section 143(3)Section 153Section 153ASection 153DSection 234

…ed assessment in absence of incriminating material: Sl. No. Name of case Citation 1. CIT v. Sinhgad Technical [2017] 84 taxmann.com 290/250 Taxman Education Society 225/397 ITR 344 (SC): (2018) 11 SCC 490 2. Pr. CIT v. Saumya [2017] 81 taxmann.com 292/[2016] 387 ITR 529 Construction (P.) Ltd. (Guj.) 3. Pr. CIT v. Dipak Jashvantlal [2017] 88 taxmann.com 611/397 ITR 153/2017 Panchal (2) TMI 862 (Guj.) 4. CIT v. Continental [2015] 58 taxmann.com 78/232 Taxman 270/374 Warehousing Corporation ITR 645 (Bom.) (Nhava Sheva) Ltd. 5. Pr. CIT v. Delhi International [2022] 140 taxmann.com 440/443 ITR 382 (Kar.) Airport (P.)…

Soubhagya Rani Vaddireddy, Hyderabad vs. ACIT, Central Circle-1(4), Hyderabad

ITA 178/HYD/2023[2014-15]Status: DisposedITAT Hyderabad31 Aug 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Shri K. Madhusudan, CIT-DR
Section 132Section 132ASection 153ASection 194Section 263Section 50C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 178/Hyd/2023 (निर्धारण वर्ष / Assessment Year: 2014-15) Soubhagya Rani Assistant Commissioner Vaddireddy, Vs. of Income Tax, Hyderabad Central Circle-1(2), [PAN No. ADIPM9263E] Hyderabad अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा /Assessee by: Shri K.A. Sai Prasad, AR राजस्‍वजस्‍व द्वारा /Revenue by: Shri K. Madhusudan, CIT-DR सुनवाई ई की तारीखरीख/Date of hearing: 30/08/202…

Latha Reddy Althuri, Hyderabad vs. ACIT, Central Circle-2(1), Hyderabad

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

ITA 43/HYD/2023[2012-13]Status: DisposedITAT Hyderabad30 Aug 2023AY 2012-13

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri DK. ChhablaniFor Respondent: Shri Jeevan Lal Lavidiya
Section 10(38)Section 132Section 143(3)Section 153ASection 68

…1 आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. ITA No Assessment Appellant / Assessee Respondent No Year 1 40/Hyd/2023 2012-13 Mahesh Reddy Althuri, ACIT, Central Hyderabad. Circle – 2(1), PAN No.ABQPA4251N Hyderabad. 2 41/Hyd/2023 2012-13 Radhika Reddy Althuri, -do- Hyderabad. PAN No.ADAPA6159M 3 42/Hyd/2023 2012-13 Girish Reddy Althuri, -do- Hyderabad. PAN No.AAKPA8613P 4 43/Hyd/2023 2012-13 Latha Reddy Althuri, -do- Hyderabad. PAN No.ADAPA6160A Appellant by : Shri D…

Girish Reddy Althuri, Hyderabad vs. ACIT, Central Circle-2(1), Hyderabad

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

ITA 42/HYD/2023[2012-13]Status: DisposedITAT Hyderabad30 Aug 2023AY 2012-13

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri DK. ChhablaniFor Respondent: Shri Jeevan Lal Lavidiya
Section 10(38)Section 132Section 143(3)Section 153ASection 68

…1 आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. ITA No Assessment Appellant / Assessee Respondent No Year 1 40/Hyd/2023 2012-13 Mahesh Reddy Althuri, ACIT, Central Hyderabad. Circle – 2(1), PAN No.ABQPA4251N Hyderabad. 2 41/Hyd/2023 2012-13 Radhika Reddy Althuri, -do- Hyderabad. PAN No.ADAPA6159M 3 42/Hyd/2023 2012-13 Girish Reddy Althuri, -do- Hyderabad. PAN No.AAKPA8613P 4 43/Hyd/2023 2012-13 Latha Reddy Althuri, -do- Hyderabad. PAN No.ADAPA6160A Appellant by : Shri D…

Radhika Reddy Althuri, Hyderabad vs. ACIT, Central Circle-2(1), Hyderabad

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

ITA 41/HYD/2023[2012-13]Status: DisposedITAT Hyderabad30 Aug 2023AY 2012-13

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri DK. ChhablaniFor Respondent: Shri Jeevan Lal Lavidiya
Section 10(38)Section 132Section 143(3)Section 153ASection 68

…1 आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. ITA No Assessment Appellant / Assessee Respondent No Year 1 40/Hyd/2023 2012-13 Mahesh Reddy Althuri, ACIT, Central Hyderabad. Circle – 2(1), PAN No.ABQPA4251N Hyderabad. 2 41/Hyd/2023 2012-13 Radhika Reddy Althuri, -do- Hyderabad. PAN No.ADAPA6159M 3 42/Hyd/2023 2012-13 Girish Reddy Althuri, -do- Hyderabad. PAN No.AAKPA8613P 4 43/Hyd/2023 2012-13 Latha Reddy Althuri, -do- Hyderabad. PAN No.ADAPA6160A Appellant by : Shri D…

Mahesh Reddy Althuri, Hyderabad vs. ACIT, Central Circle-2(1), Hyderabad

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

ITA 40/HYD/2023[2012-13]Status: DisposedITAT Hyderabad30 Aug 2023AY 2012-13

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri DK. ChhablaniFor Respondent: Shri Jeevan Lal Lavidiya
Section 10(38)Section 132Section 143(3)Section 153ASection 68

…1 आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. ITA No Assessment Appellant / Assessee Respondent No Year 1 40/Hyd/2023 2012-13 Mahesh Reddy Althuri, ACIT, Central Hyderabad. Circle – 2(1), PAN No.ABQPA4251N Hyderabad. 2 41/Hyd/2023 2012-13 Radhika Reddy Althuri, -do- Hyderabad. PAN No.ADAPA6159M 3 42/Hyd/2023 2012-13 Girish Reddy Althuri, -do- Hyderabad. PAN No.AAKPA8613P 4 43/Hyd/2023 2012-13 Latha Reddy Althuri, -do- Hyderabad. PAN No.ADAPA6160A Appellant by : Shri D…

Principal Commissioner of Income Tax Central 2 Kolkata vs. M/S. Salarpuria Properties Pvt Ltd

The appeal is dismissed and the substantial

ITAT/157/2023HC Calcutta02 Aug 2023

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 132Section 132ASection 143(3)Section 14ASection 153ASection 260

…h Court in the case of the Commissioner of Income Tax Vs. [Central] –III vs.Kabul Chawla, reported in [2016] 380 ITR 573 [Delhi] and that of High Court of Gujarat in the case of Principal Commissioner of Income Tax-4 Vs. Saumya Construction reported in [2016] 387 ITR 529 [Gujarat]. The conclusion has been recorded in paragraph 14 of the judgement which is quoted hereinbelow :- “14. In view of the above and for the reasons stated above, it is concluded as under: 3 i] that in case of search under Section 132 or requisition under Section 132A, the AO assumes the jurisdiction for block assessment under section 1…

Srinivasa Raju Kondraju, Nellore vs. DCIT, Central Circle-1(3), Hyderabad

In the result, appeal of the assessee is allowed

ITA 615/HYD/2022[2016-17]Status: DisposedITAT Hyderabad31 Jul 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri A. Srinivas, ARFor Respondent: Ms. L. Sunitha Rao, CIT-DR
Section 132Section 143(1)Section 143(2)Section 143(3)Section 148Section 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 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…

Thatipalli Dhanalakshmi, Kothagudem vs. DCIT, Central Circle-3(3), Hyderabad

In the result, appeal of the assessee is allowed

ITA 609/HYD/2022[2015-16]Status: DisposedITAT Hyderabad25 Jul 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri M. Chandramouleswar Rao, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 143(1)Section 143(2)Section 143(3)Section 148Section 153A

…e of PCIT vs. Abhisar Buildwell 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 (supra), 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…

Macro Proprieties Private Limited, M 28 Income Tax Colony Tonk Road Jaipur vs. DCIT Central Circle 2, Lic Building Jaipur

In the result, the appeals of the assessee are allowed

ITA 174/JPR/2023[2013-2014]Status: DisposedITAT Jaipur17 Jul 2023AY 2013-2014

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.174 TO 177/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2013-14 TO 2016-17 M/s. Macro Properties Pvt. Ltd.M-28, Income Tax Colony, Tonk Road Jaipur cuke Vs. The DCIT Central Circle-2 LIC Building, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 3633 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri C.M. Agarwal, CA jktLo dh vksjls@Revenue by: Shri JameshKurian, CI

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri JameshKurian, CIT
Section 153CSection 50C(1)Section 69

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.174 TO 177/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2013-14 TO 2016-17 cuke The DCIT M/s. Macro Properties Pvt. Ltd.M-28, Income Tax Colony, Tonk Road Vs. Central Circle-2 Jaipur LIC Building, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 3633 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri C.M. Agarwal, CA…

Govardhan Naidu Gummalla, Hyderabad vs. ACIT, Central Circle-2(2), Hyderabad

ITA 168/HYD/2023[2017-18]Status: DisposedITAT Hyderabad03 Jul 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत् यर्थी / Ita No. / A.Y. / Appellant / Respondent 165/Hyd/2023 2014-15 Assistant Sri Govardhan Naidu 166/Hyd/2023 2015-16 Commissioner Of Gummalla, Income Tax, Hyderabad Central Circle-2(2), [Pan No. Actpg9082B] 167/Hyd/2023 2016-17 Hyderabad

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Ms. TH Vijaya Lakshmi, CIT-DR
Section 132Section 132ASection 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 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…

Govardhan Naidu Gummalla, Hyderabad vs. ACIT, Central Circle-2(2), Hyderabad

ITA 167/HYD/2023[2016-17]Status: DisposedITAT Hyderabad03 Jul 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत् यर्थी / Ita No. / A.Y. / Appellant / Respondent 165/Hyd/2023 2014-15 Assistant Sri Govardhan Naidu 166/Hyd/2023 2015-16 Commissioner Of Gummalla, Income Tax, Hyderabad Central Circle-2(2), [Pan No. Actpg9082B] 167/Hyd/2023 2016-17 Hyderabad

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Ms. TH Vijaya Lakshmi, CIT-DR
Section 132Section 132ASection 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 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…

Govardhan Naidu Gummalla, Hyderabad vs. ACIT, Central Circle-2(2), Hyderabad

ITA 166/HYD/2023[2016-17]Status: DisposedITAT Hyderabad03 Jul 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत् यर्थी / Ita No. / A.Y. / Appellant / Respondent 165/Hyd/2023 2014-15 Assistant Sri Govardhan Naidu 166/Hyd/2023 2015-16 Commissioner Of Gummalla, Income Tax, Hyderabad Central Circle-2(2), [Pan No. Actpg9082B] 167/Hyd/2023 2016-17 Hyderabad

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Ms. TH Vijaya Lakshmi, CIT-DR
Section 132Section 132ASection 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 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…

Govardhan Naidu Gummalla, Hyderabad vs. ACIT, Central Circle-2(2), Hyderabad

ITA 165/HYD/2023[2014-15]Status: DisposedITAT Hyderabad03 Jul 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत् यर्थी / Ita No. / A.Y. / Appellant / Respondent 165/Hyd/2023 2014-15 Assistant Sri Govardhan Naidu 166/Hyd/2023 2015-16 Commissioner Of Gummalla, Income Tax, Hyderabad Central Circle-2(2), [Pan No. Actpg9082B] 167/Hyd/2023 2016-17 Hyderabad

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Ms. TH Vijaya Lakshmi, CIT-DR
Section 132Section 132ASection 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 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…

Shri Manoj Madanlal Chhajed, Pune vs. Assistant Commissioner of Income Tax, Circle -1(1)Pune, Pune

In the result, the appeal filed by the assessee in ITA

ITA 725/PUN/2022[2018-19]Status: DisposedITAT Pune28 Jun 2023AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / It(Ss)A Nos.91 To 96/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 To 2017-18 Shri Manoj Madanlal Vs. Acit, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / It(Ss)A Nos.97 & 98/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 Acit, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / Ita No.725/Pun/2022 िनधा"रण वष" / Assessment Year: 2018-19 Shri Manoj Madanlal Vs. Acit, Circle-1(1), Pune. Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent

For Appellant: Shri Ratan SamalFor Respondent: Shri Keyur Patel
Section 132(4)Section 139(1)

…S)A Nos.97 & 98/PUN/2022 no addition can be made in respect of unabated assessment in the absence of any incriminating material found as result of search and seizure action, confirming decisions of the following High Courts : (i) PCIT vs. Saumya Construction, 387 ITR 529 (Gujarat). (ii) PCIT vs. Dipak Jashvantlal Panchal, (2) TMI 862 (Gujarat). (iii) CIT vs. Continental Warehousing Corporation (Nhava Sheva) Ltd., 374 ITR 645 (Bombay). (iv) PCIT vs. M/s. Delhi International Airport Pvt. Ltd. and Ors., 443 ITR 382 (Karnataka). (v) CIT vs. Kabul Chawala, 380 ITR 573 (Delhi). (vi) PCIT vs. Meeta Gutgutia, 395 ITR 526…

Nirmal Agarwal, Hyderabad vs. DCIT, Circle 1(2), Hyderabad

ITA 52/HYD/2022[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…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…

Kedarnath Agarwal, Hyderabad vs. DCIT, Central Circle-1(3), Hyderabad

ITA 354/HYD/2022[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…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…

Shobha Agarwal, Hyderabad vs. DCIT, Central Circle-1(3), Hyderabad

ITA 353/HYD/2022[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…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…

Vimal Agarwal, Hyderabad vs. DCIT, Circle-1, Hyderabad

ITA 352/HYD/2022[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…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…