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.

The ACIT, Cen. Cir.-2, Rajkot-Gujarat vs. M/S. Backbone Projects Ltd., Ahmedabad

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 340/RJT/2015[2005-06]Status: DisposedITAT Rajkot26 Aug 2022AY 2005-06
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)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 Nos. 287 & 288 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Backbone Projects Ltd., The Dy. CIT, A-9, Kumud Apartment, Central Circle-2, Nr. Amco Bank, Stadium Vs Rajkot Circle, Ahmedabad (Respondent) PAN: AABCB1582E (Appellant) ITA Nos. 340 & 341 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Backbone Projects Ltd., Central Circle-2, A-9, Kumud Apartment, Rajkot Vs Nr. Amco Bank, Stadium (Appellant) Circle, Ahmedabad PAN: AABCB1582E (Respondent)…

M/S Backbone Projects Limited., Ahmedabad vs. The Dy. Commr. of Income Tax, Cen. Cir.-2, Rajkot-Gujarat

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 288/RJT/2015[2006-07]Status: DisposedITAT Rajkot26 Aug 2022AY 2006-07
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)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 Nos. 287 & 288 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Backbone Projects Ltd., The Dy. CIT, A-9, Kumud Apartment, Central Circle-2, Nr. Amco Bank, Stadium Vs Rajkot Circle, Ahmedabad (Respondent) PAN: AABCB1582E (Appellant) ITA Nos. 340 & 341 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Backbone Projects Ltd., Central Circle-2, A-9, Kumud Apartment, Rajkot Vs Nr. Amco Bank, Stadium (Appellant) Circle, Ahmedabad PAN: AABCB1582E (Respondent)…

M/S Backbone Projects Limited., Ahmedabad vs. The Dy. Commr. of Income Tax, Cen. Cir.-2, Rajkot-Gujarat

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 287/RJT/2015[2005-06]Status: DisposedITAT Rajkot26 Aug 2022AY 2005-06
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)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 Nos. 287 & 288 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Backbone Projects Ltd., The Dy. CIT, A-9, Kumud Apartment, Central Circle-2, Nr. Amco Bank, Stadium Vs Rajkot Circle, Ahmedabad (Respondent) PAN: AABCB1582E (Appellant) ITA Nos. 340 & 341 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Backbone Projects Ltd., Central Circle-2, A-9, Kumud Apartment, Rajkot Vs Nr. Amco Bank, Stadium (Appellant) Circle, Ahmedabad PAN: AABCB1582E (Respondent)…

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

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 217/RJT/2015[2006-07]Status: DisposedITAT Rajkot10 Aug 2022AY 2006-07
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 801A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 216 & 217 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Classic Networks Pvt. Ltd. The Dy. CIT, 7/A, Nandi Park, Central Circle-2, Snehpriya, Nr. IOC Vs Rajkot Quarter, Kalawad Road, (Respondent) Rajkot PAN: AABCC8197Q (Appellant) ITA Nos. 203 & 211 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Classic Networks Pvt. Central Circle-2, Ltd. 7/A, Nandi Park, Rajkot Vs Snehpriya, Nr. IOC (Appellant) Quarter, Kalawad Road, Rajkot PAN: AABCC8197Q (R…

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

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 216/RJT/2015[2005-06]Status: DisposedITAT Rajkot10 Aug 2022AY 2005-06
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 801A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 216 & 217 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Classic Networks Pvt. Ltd. The Dy. CIT, 7/A, Nandi Park, Central Circle-2, Snehpriya, Nr. IOC Vs Rajkot Quarter, Kalawad Road, (Respondent) Rajkot PAN: AABCC8197Q (Appellant) ITA Nos. 203 & 211 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Classic Networks Pvt. Central Circle-2, Ltd. 7/A, Nandi Park, Rajkot Vs Snehpriya, Nr. IOC (Appellant) Quarter, Kalawad Road, Rajkot PAN: AABCC8197Q (R…

The ACIT, Cen. Cir.-2, Rajkot-Gujarat vs. M/S. Classic Network Pvt. Ltd., Rajkot-Gujarat

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 211/RJT/2015[2005-06]Status: DisposedITAT Rajkot10 Aug 2022AY 2005-06
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 801A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 216 & 217 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Classic Networks Pvt. Ltd. The Dy. CIT, 7/A, Nandi Park, Central Circle-2, Snehpriya, Nr. IOC Vs Rajkot Quarter, Kalawad Road, (Respondent) Rajkot PAN: AABCC8197Q (Appellant) ITA Nos. 203 & 211 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Classic Networks Pvt. Central Circle-2, Ltd. 7/A, Nandi Park, Rajkot Vs Snehpriya, Nr. IOC (Appellant) Quarter, Kalawad Road, Rajkot PAN: AABCC8197Q (R…

The ACIT, Cen. Cir.-2, Rajkot-Gujarat vs. M/S. Classic Network Pvt. Ltd., Rajkot-Gujarat

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 203/RJT/2015[2006-07]Status: DisposedITAT Rajkot10 Aug 2022AY 2006-07
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 801A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 216 & 217 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Classic Networks Pvt. Ltd. The Dy. CIT, 7/A, Nandi Park, Central Circle-2, Snehpriya, Nr. IOC Vs Rajkot Quarter, Kalawad Road, (Respondent) Rajkot PAN: AABCC8197Q (Appellant) ITA Nos. 203 & 211 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Classic Networks Pvt. Central Circle-2, Ltd. 7/A, Nandi Park, Rajkot Vs Snehpriya, Nr. IOC (Appellant) Quarter, Kalawad Road, Rajkot PAN: AABCC8197Q (R…

Principal Commissioner of Income Tax 1 vs. M/S Sheth Commercial Co

The appeal stands disposed of in terms of

ITAT/49/2021HC Calcutta08 Aug 2022

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 26Th April, 2023 Appearance : Mr. J.P. Khaitan, Sr. Adv. Mr. Sauyma Kejriwal, Adv. Ms. Ananya Routy, Adv. Ms. Pritha Basu, Adv. Ms. Ankita Agrahari, Adv … For Appellant Ms. Smita Das De, Adv. … For Respondent The Court : This Appeal Has Been Filed By The Assessee 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…

Principal Commissioner of Income Tax 13, Kolkata vs. Kaushal Kishore Bihani

The appeal stands disposed of in terms of

ITAT/53/2022HC Calcutta08 Jul 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. Avra Mazumder, Adv. Mr. Samrat Das, Adv. Mr. Suman Bhowmick, 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 High Court In The Case Of Commissioner Of Income Tax [Central]-Iii Vs. Kabul

Section 132Section 132ASection 153A

…gh Court in the case of Commissioner of Income Tax [Central]-III vs. Kabul 2 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…

Shri Hiralal D. Thakkar, Ahmedabad vs. The Pr. CIT (Central), Ahmedabad

ITA 1073/AHD/2018[2009-10]Status: DisposedITAT Ahmedabad07 Jul 2022AY 2009-10

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumar

For Appellant: Shri Divyang Shah, ARFor Respondent: Shri Vijay Kumar Jaiswal, CIT-DR
Section 143Section 143(3)Section 153ASection 263Section 263(1)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (Conducted Through Virtual Court) ] ] BEFORE S/SHRI PRAMOD M. JAGTAP, VICE PRESIDENT AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA No.1072 & 1073/Ahd/2018 Assessment Year :2008-09 & 2009-10 AND Assessment Year : 2010-11 Shri Hiralal D. Thakkar Pr.CIT (Central) Satkar Guest House Vs Ahmedabad. Swaminarayan Kutir S.G. Highway, Opp: YMCA Club Nr.Nirma Firm Ahmedabad अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee by : Shri Divyang Shah, AR Revenue by : Shri Vijay Kumar Jaiswal, CIT-DR सुनवाई क" तार"ख/Date o…

Shri Hiralal D. Thakkar, Ahmedabad vs. The Pr. CIT (Central), Ahmedabad

ITA 1072/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad07 Jul 2022AY 2008-09

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumar

For Appellant: Shri Divyang Shah, ARFor Respondent: Shri Vijay Kumar Jaiswal, CIT-DR
Section 143Section 143(3)Section 153ASection 263Section 263(1)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (Conducted Through Virtual Court) ] ] BEFORE S/SHRI PRAMOD M. JAGTAP, VICE PRESIDENT AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA No.1072 & 1073/Ahd/2018 Assessment Year :2008-09 & 2009-10 AND Assessment Year : 2010-11 Shri Hiralal D. Thakkar Pr.CIT (Central) Satkar Guest House Vs Ahmedabad. Swaminarayan Kutir S.G. Highway, Opp: YMCA Club Nr.Nirma Firm Ahmedabad अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee by : Shri Divyang Shah, AR Revenue by : Shri Vijay Kumar Jaiswal, CIT-DR सुनवाई क" तार"ख/Date o…

Shri Ajay Virendra Arora, Mumbai vs. DCIT CC-6(4), Mumbai

In the result, appeal filed by the assessee is partly allowed and appeal filed by the Revenue is dismissed

ITA 1706/MUM/2021[2016-17]Status: DisposedITAT Mumbai06 Jul 2022AY 2016-17

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bleshri Ajay Virender Arora V. Dcit – Central Circle – 6(4) S-14, 6Th Floor Room No. 1925, 19Th Floor Solitaire Corporate Park Air India Building, Nariman Guru Govindji Marg, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai-400093 Pan: Addpa6742R (Appellant) (Respondent) Acit – Central Circle – 6(4) V. Shri Ajay Virender Arora Room No. 1925, 19Th Floor S-14, 6Th Floor Air India Building, Nariman Solitaire Corporate Park Point, Mumbai – 400 021 Guru Govindji Marg, Chakala Andheri (E), Mumbai-400093 Pan: Addpa6742R (Appellant) (Respondent) Assessee By : Shri Jitendra Jain & Shri Ravikanth Pathak Department By : Smt. Shailja Rai

For Appellant: Shri Jitendra Jain &For Respondent: Smt. Shailja Rai
Section 127(2)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER Shri Ajay Virender Arora v. DCIT – Central Circle – 6(4) S-14, 6th Floor Room No. 1925, 19th Floor Solitaire Corporate Park Air India Building, Nariman Guru Govindji Marg, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai-400093 PAN: ADDPA6742R (Appellant) (Respondent) ACIT – Central Circle – 6(4) v. Shri Ajay Virender Arora Room No. 1925, 19th Floor S-14, 6th Floor Air India Building, Nariman Solitaire Corporate Park Point, Mumbai – 400 021 Guru…

Smt. Bimla Devi, Chennai vs. DCIT, Central Circle - 3(2), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3266/CHNY/2019[2012-13]Status: DisposedITAT Chennai01 Jul 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner Of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aagpr4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal, Vs. The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aflpa1767N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3265/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Shobha Agarwal, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aaxpc8430H] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3266/Chny/2019 िनधा"रण वष"/Assessment Year:2012-13 Smt. Bimla Devi, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aadpd8240L] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Vivekanandan, CIT
Section 132Section 143(2)Section 143(3)Section 153ASection 68

…Officer which can be related to the evidence found, it does not mean that the assessment can be arbitrary or made without any relevance or nexus with seized material. The Hon’ble Gujarat High Court in the case of M/s. Saumya Constructions P. Ltd. reported in 387 ITR 529 has reiterated similar legal position and held that no addition can be made in the absence of incriminating material in unabated/concluded assessment. In yet another case, in the case of PCIT v. Meeta Gutgutia reported in 395 ITR 526, the Hon’ble Delhi High Court has held that there should be incriminating material qua each of the assessment year…

Smt. Shobha Agarwal, Chennai vs. DCIT, Central Circle - 3 (2), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3265/CHNY/2019[2011-12]Status: DisposedITAT Chennai01 Jul 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner Of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aagpr4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal, Vs. The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aflpa1767N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3265/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Shobha Agarwal, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aaxpc8430H] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3266/Chny/2019 िनधा"रण वष"/Assessment Year:2012-13 Smt. Bimla Devi, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aadpd8240L] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Vivekanandan, CIT
Section 132Section 143(2)Section 143(3)Section 153ASection 68

…Officer which can be related to the evidence found, it does not mean that the assessment can be arbitrary or made without any relevance or nexus with seized material. The Hon’ble Gujarat High Court in the case of M/s. Saumya Constructions P. Ltd. reported in 387 ITR 529 has reiterated similar legal position and held that no addition can be made in the absence of incriminating material in unabated/concluded assessment. In yet another case, in the case of PCIT v. Meeta Gutgutia reported in 395 ITR 526, the Hon’ble Delhi High Court has held that there should be incriminating material qua each of the assessment year…

Shri Pankaj Agarwal, Chennai vs. DCIT, Central Circle, Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3264/CHNY/2019[2011-12]Status: DisposedITAT Chennai01 Jul 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner Of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aagpr4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal, Vs. The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aflpa1767N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3265/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Shobha Agarwal, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aaxpc8430H] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3266/Chny/2019 िनधा"रण वष"/Assessment Year:2012-13 Smt. Bimla Devi, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aadpd8240L] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Vivekanandan, CIT
Section 132Section 143(2)Section 143(3)Section 153ASection 68

…Officer which can be related to the evidence found, it does not mean that the assessment can be arbitrary or made without any relevance or nexus with seized material. The Hon’ble Gujarat High Court in the case of M/s. Saumya Constructions P. Ltd. reported in 387 ITR 529 has reiterated similar legal position and held that no addition can be made in the absence of incriminating material in unabated/concluded assessment. In yet another case, in the case of PCIT v. Meeta Gutgutia reported in 395 ITR 526, the Hon’ble Delhi High Court has held that there should be incriminating material qua each of the assessment year…

Smt. Rita Agarwal, Chennai vs. DCIT, Central Circle - 3 (2), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3263/CHNY/2019[2011-12]Status: DisposedITAT Chennai01 Jul 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner Of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aagpr4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal, Vs. The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aflpa1767N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3265/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Shobha Agarwal, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aaxpc8430H] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3266/Chny/2019 िनधा"रण वष"/Assessment Year:2012-13 Smt. Bimla Devi, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aadpd8240L] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Vivekanandan, CIT
Section 132Section 143(2)Section 143(3)Section 153ASection 68

…Officer which can be related to the evidence found, it does not mean that the assessment can be arbitrary or made without any relevance or nexus with seized material. The Hon’ble Gujarat High Court in the case of M/s. Saumya Constructions P. Ltd. reported in 387 ITR 529 has reiterated similar legal position and held that no addition can be made in the absence of incriminating material in unabated/concluded assessment. In yet another case, in the case of PCIT v. Meeta Gutgutia reported in 395 ITR 526, the Hon’ble Delhi High Court has held that there should be incriminating material qua each of the assessment year…

The Dy. Commissioner of Income Tax, Central Circle-1, Surat vs. Shri Manish Kashiram Patel, Surat

In the result, appeal filed by the Revenue (in ITA No

ITA 1481/AHD/2016[2012-13]Status: DisposedITAT Surat14 Jun 2022AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1359 & 1481/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Shankarlal C. Shah, The Acit, Central Circle-4, Vs. 199-201, Vishal Nagar Society, Surat. Udhna, Magdalla Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aeups4161E The Dcit, Central Circle-1, Vs. Manish Kashiram Patel, Surat. 15-16, Vanita Residency, Althan Canal Road, Althan, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp5085E (Appellant)/(Revenue) (Respondent)/(Appellant)

For Appellant: Shri Tushar P Hemani, Sr. Advocate with Parimalsinh B. Parmar, and Shri Aaditya For Respondent: Shri H. P. Meena, CIT(DR) & Ms Anupama Singla, Sr. DR
Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA Nos.1359 & 1481/AHD/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Shankarlal C. Shah, The ACIT, Central Circle-4, Vs. 199-201, Vishal Nagar Society, Surat. Udhna, Magdalla Road, Surat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AEUPS4161E The DCIT, Central Circle-1, Vs. Manish Kashiram Patel, Surat. 15-16, Vanita Residency, Althan Canal Road, Althan, Surat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABLPP5085E (Appellant)/(Revenue) (Respondent)/(Appellant) Assessee by : Shri Tushar…

Shankarlal C Shah, Surat vs. The ACIT., Circle-4, Surat

In the result, appeal filed by the Revenue (in ITA No

ITA 1359/AHD/2016[2012-13]Status: DisposedITAT Surat14 Jun 2022AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1359 & 1481/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Shankarlal C. Shah, The Acit, Central Circle-4, Vs. 199-201, Vishal Nagar Society, Surat. Udhna, Magdalla Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aeups4161E The Dcit, Central Circle-1, Vs. Manish Kashiram Patel, Surat. 15-16, Vanita Residency, Althan Canal Road, Althan, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp5085E (Appellant)/(Revenue) (Respondent)/(Appellant)

For Appellant: Shri Tushar P Hemani, Sr. Advocate with Parimalsinh B. Parmar, and Shri Aaditya For Respondent: Shri H. P. Meena, CIT(DR) & Ms Anupama Singla, Sr. DR
Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA Nos.1359 & 1481/AHD/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Shankarlal C. Shah, The ACIT, Central Circle-4, Vs. 199-201, Vishal Nagar Society, Surat. Udhna, Magdalla Road, Surat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AEUPS4161E The DCIT, Central Circle-1, Vs. Manish Kashiram Patel, Surat. 15-16, Vanita Residency, Althan Canal Road, Althan, Surat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABLPP5085E (Appellant)/(Revenue) (Respondent)/(Appellant) Assessee by : Shri Tushar…

Shri Jivrajbhai H. Balar, Surat vs. The Income Tax Officer, Ward-8(2), Surat

In the result, appeals filed by the assessee for assessment years 2004-05 to 2007-08, ( IT(SS)A Nos

ITA 1245/AHD/2015[2010-11]Status: DisposedITAT Surat31 May 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./It(Ss)A No.150 To 154/Ahd/2015 ("नधा"रणवष" / Assessment Year: (2004-05 To 2008-09) (Physical Court Hearing) Jivrajbhai Harkhabhai Balar, The Dcit, Central Circle-1, Vs. 59, Kantareshwar Society, Surat. Katargam Road, Surat-395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abopb8649M (Appellant) (Respondent) आयकरअपीलसं./Ita No.1245/Ahd/2015 ("नधा"रणवष" / Assessment Year: (2010-11) Jivrajbhai Harkhabhai Balar, Vs. The Dcit, Central Circle-1, 59, Kantareshwar Society, Surat. Katargam Road, Surat-395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abopb8649M (Appellant) (Respondent)

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri H. P. Meena, CIT(DR) & Ms Anupama Singla, Sr. DR
Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./IT(SS)A No.150 to 154/AHD/2015 ("नधा"रणवष" / Assessment Year: (2004-05 to 2008-09) (Physical Court Hearing) Jivrajbhai Harkhabhai Balar, The DCIT, Central Circle-1, Vs. 59, Kantareshwar Society, Surat. Katargam Road, Surat-395004. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABOPB8649M (Appellant) (Respondent) आयकरअपीलसं./ITA No.1245/AHD/2015 ("नधा"रणवष" / Assessment Year: (2010-11) Jivrajbhai Harkhabhai Balar, Vs. The DCIT, Central Circle-1, 59, Kantareshwar Society, Surat. Katargam Road, Surat-395004. "…

Dy. Commissioner of Income Tax, Central Cir.-3, Surat vs. Sh. Hareshbhai Mohanbhai Sakariya, Surat

In the result, Revenue’s appeal is dismissed

ITA 48/SRT/2021[2017-18]Status: DisposedITAT Surat25 May 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee

Section 132Section 132(1)Section 143(3)Section 14ASection 153ASection 153CSection 158BSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER IT(SS)A No.01/SRT/2021 (AY 2010-11) IT(SS)A No.09/SRT/2020 (AY 2014-15) (Hearing in Physical Court) Deputy Commissioner of Shri Dineshchandra D Income-tax, Central Circle- Koradia, 3Room No.507, 5th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/h.Navyug College, Gate, Surat-395001 Rander Road, Surat PAN No: ACUPK 3696 A Assistant Commissioner of Vs Income-tax, Central Circle-3, Room No.507, 5th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue…