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.

How many judgments cite Pr. CIT v. Saumya Constructions (P.)Ltd.?

670 judgments on BharatTax cite Pr. CIT v. Saumya Constructions (P.)Ltd. (387 ITR 529), spanning 2017 to 2026.

Which sections of the Income Tax Act does Pr. CIT v. Saumya Constructions (P.)Ltd. come up under?

It is most often cited in judgments turning on Section 153A, Section 132, Section 143(3), Section 147, Section 148, Section 153C.

Pr. CIT v. Saumya Constructions (P.)Ltd. (387 ITR 529)

Indian Explosives Pvt. Ltd vs. Principal Commissioner of Income Tax-4, Kolkata

The appeal stands disposed of in terms of

ITAT/85/2022HC Calcutta03 Nov 2022

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 26Th April, 2023 Appearance : Ms. Smita Das De, Adv. … For Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Sauyma Kejriwal, Adv. Ms. Ananya Routy, Adv. Ms. Pritha Basu, Adv. Ms. Ankita Agrahari, Adv …For Respondent. The Court : This Appeal Has Been Filed By The Revenue Challenging The Order Passed By The Income Tax Appellate Tribunal. The Legal Issue Involved In The Instant Case Is The Scope Of Assessment Under Section 153A Of The Income Tax Act. The Legal Issue Which Has Been Raised By The Revenue Has Been Answered By The Hon’Ble Supreme Court In The Case Of Principal Commissioner Of Income Tax, Central-3 Vs. Abhisar Buildwell [P] Ltd. Reported In [2023] 149 Taxmann.Com 399 [Sc]. The Hon’Ble Supreme Court Has Summarised The Legal Position In Paragraph 11 Of The Judgment & In Paragraph 13 The Hon’Ble Supreme Court Has Held That It Is An Agreement With A View Taken By The Delhi

Section 132Section 132ASection 153A

…2 High Court in the case of Commissioner of Income Tax [Central]-III vs. Kabul Chawla reported in [2016] 380 ITR 573 [Delhi] and that of the High Court of Gujarat in the case of Principal Commissioner of Income Tax-4 vs. Saumya Construction reported in [2016] 387 ITR 529 [Gujarat]. In the penultimate paragraph of the judgment namely, in paragraph 14 the conclusion has been recorded, which is as follows : “14. In view of the above and for the reasons stated above, it is concluded as under: i] that in case of search under Section 132 or requisition under Section 132A, the AO assumes the jurisdiction for block ass…

Classic Networks Pvt. Ltd., Rajkot-Gujarat vs. The Dy. Commr. of Income Tax, Cen. Cir.2, Rajkot-Gujarat

In the result, the appeal of the Assessee is allowed for Assessment

ITA 218/RJT/2015[2008-09]Status: DisposedITAT Rajkot28 Sept 2022AY 2008-09

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R

Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 218 /Rjt/2015 Assessment Year: 2008-09 Classic Network Pvt. Ltd. The Dy. CIT, 7/A, Nandi Park, Central Circle-2, Vs Snehpriya, Nr. IOC Rajkot Quarter, Kalavad Road, Rajkot PAN: AABCC8197Q (Appellant) (Respondent) ITA Nos. 204 /Rjt/2015 Assessment Year: 2008-09 Assistant Commissioner of M/s. Classic Network Pvt. Income Tax, Ltd., 7/A, Nandi Park, Vs Central Cir.-2, Snehpriya, Nr. IOC Rajkot Quarters, Kalawad Road, Rajkot PAN: AABCC8197Q (Appellant) (Responde…

DCIT CC-7(2), Mumbaia vs. M/S. Dadashree Remedies Pvt. Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2184/MUM/2021[2009-10]Status: DisposedITAT Mumbai28 Sept 2022AY 2009-10

Section 132Section 132(4)Section 133(6)Section 153ASection 68

…t with reference to any documents or material seized during the course of search. conclusion either by following Kabul Chawla (supra) or otherwise. This includes the decisions of the Hon'ble Gujarat High Court in Pr. CIT v. Soumya Construction (P.) Ltd [2016] 387 ITR 529/[12017] 81 taxmann.com 292 (Guj); Pr. CIT v. Devangi alias Rupa [Tax Appeal Nos. 54, 55 to 57 of 2017, dated 2-2-2017]; the Hon'ble Karnataka High Court in CIT v. IBC Knowledge Park (P.) Ltd. [2016] 385 ITR 346/69 taxmann.com 108 (kar.); the Hon'ble Kolkata High Court in Pr. CIT v. Salasar Stock Broking Ltd. [GA No. 1929 of 2016, dated 24-8-2016]…

Principal Commissioner of Income Tax 9 Kolkata vs. Shri Gopal Chandra Manna

The appeal stands disposed of in terms of

ITAT/77/2022HC Calcutta26 Sept 2022

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 26Th April, 2023 Appearance : Mr. Soumen Bhattacharyya, Adv. … For Appellant Mr. Abhrotosh Majumer, Sr. Adv. Mr. Avra Mazumder, Adv. Mr. Kausheyo Roy, Adv. Mr. Samrat Das, Adv. … For Respondent The Court : This Appeal Has Been Filed By The Revenue Challenging The Order Passed By The Income Tax Appellate Tribunal. The Legal Issue Involved In The Instant Case Is The Scope Of Assessment Under Section 153A Of The Income Tax Act. The Legal Issue Which Has Been Raised By The Revenue Has Been Answered By The Hon’Ble Supreme Court In The Case Of Principal Commissioner Of Income Tax, Central-3 Vs. Abhisar Buildwell [P] Ltd. Reported In [2023] 149 Taxmann.Com 399 [Sc]. The Hon’Ble Supreme Court Has Summarised The Legal Position In Paragraph 11 Of The Judgment & In Paragraph 13 The Hon’Ble Supreme Court Has Held That It Is An Agreement With A View Taken By The Delhi

Section 132Section 132ASection 153A

…2 High Court in the case of Commissioner of Income Tax [Central]-III vs. Kabul Chawla reported in [2016] 380 ITR 573 [Delhi] and that of the High Court of Gujarat in the case of Principal Commissioner of Income Tax-4 vs. Saumya Construction reported in [2016] 387 ITR 529 [Gujarat]. In the penultimate paragraph of the judgment namely, in paragraph 14 the conclusion has been recorded, which is as follows : “14. In view of the above and for the reasons stated above, it is concluded as under: i] that in case of search under Section 132 or requisition under Section 132A, the AO assumes the jurisdiction for block ass…