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.

Principal Commissioenr of Income Tax-I vs. Nilesh Agarwal HUF

ITA/59/2021HC Rajasthan10 May 2022

Bench: PRAKASH GUPTA,SAMEER JAIN

The ACIT, Central Circle-1(2)., Ahmedabad vs. Pawan Satynarayan Jalan, Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 204/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2019-20

Bench: Shri Waseem Ahmed & Ms Madhumita Roy

For Appellant: Shri Chetan Agarwal, A.R
Section 132Section 132(1)Section 153ASection 153BSection 153CSection 158B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms MADHUMITA ROY, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Pawan Satyanarain Jalan, 275, New Cloth Market, A.C.I.T., IT(SS)A Outside Raipur gate, Circle-1(2), 1. No.134/Ahd/2021 2018-19 Raipur, Ahmedabad Ahmedabad- 380002. PAN:AAVPJ9612Q Pawan Satyanarain Jalan, 275, New Cloth Market, Outside Raipur A.C.I.T., ITA No. 2019-20 gate, Raipur, Circle-1(2), 2. 182/Ahd/2021 Ahmedabad-…

Pawan Satynarayan Jalan, Ahmedabad vs. The ACIT, Central Circle-1(2)., Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 182/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2019-20

Bench: Shri Waseem Ahmed & Ms Madhumita Roy

For Appellant: Shri Chetan Agarwal, A.R
Section 132Section 132(1)Section 153ASection 153BSection 153CSection 158B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms MADHUMITA ROY, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Pawan Satyanarain Jalan, 275, New Cloth Market, A.C.I.T., IT(SS)A Outside Raipur gate, Circle-1(2), 1. No.134/Ahd/2021 2018-19 Raipur, Ahmedabad Ahmedabad- 380002. PAN:AAVPJ9612Q Pawan Satyanarain Jalan, 275, New Cloth Market, Outside Raipur A.C.I.T., ITA No. 2019-20 gate, Raipur, Circle-1(2), 2. 182/Ahd/2021 Ahmedabad-…

DCIT, CC-5(4), Mumbai vs. Shri Rajenderkumar Miglani, Mumbai

In the result, the appeal filed by the revenue is hereby dismissed

ITA 2925/MUM/2019[2010-11]Status: DisposedITAT Mumbai25 Apr 2022AY 2010-11

Bench: Shri Amarjit Singh, Jm & S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No. 2925/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) Dcit, Central Circle-5(4) बिधम/ Rajindrakumar Miglani Room No.1927, 19Th Floor, Uttam House, 69, P „Dmello Vs. Air India Building, Nariman Road, Carnac Bunder, Point, Mumbai-400021. Mumbai-400009. & Cross Objection No.20/Mum/2021 आयकर अपील सं/ I.T.A. No. 2925/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) Rajindrakumar Miglani बिधम/ Dcit, Central Circle-5(4) Room No.1927, 19Th Floor, Uttam House, 69, P „Dmello Vs. Road, Carnac Bunder, Air India Building, Nariman Mumbai-400009. Point, Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpm7288D (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Sanjeev Kashyp (Dr) Assessee By: Shri K Shivaram & Rahul Hakani सुनवाई की तारीख / Date Of Hearing: 30/03/2022 घोषणा की तारीख /Date Of Pronouncement: 25/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As Assessee Have Filed The Above Mentioned Appeal As Well As Cross-Objection Against The Order Dated 25.02.2019 Passed By The Commissioner Of Income Tax (Appeals)-53, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2010-11. C.O. No.20/Mum2021 A.Y.2010-11

For Appellant: Shri K Shivaram & Rahul HakaniFor Respondent: Shri Sanjeev Kashyp (DR)
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A

…t of any investigation in the search action, has merits. 5.6. It is noted that there are several decisions supporting the contention raised by the appellant such as the Hon'ble Gujarat High Court in the case of Pr. CIT v. Saumya Construction (P.) Ltd. {2016] 387 ITR 529/[(2017] 81 Taxmann.com 292, Pr. CIF v. Desai Construction (P.} Ltd.{2016} 387 ITR §52/({2017)} 81 taxmann.com 271 (Guj.), CIT v. Deepak Kumar Agarwa2017} 86 taxmann.com 3/251 Taxman 22/398 ITR 586 (Bom.), CIT v. Gurinder Singh Bawaj2016] 386 ITR 483/[{2017] 79 taxmann.com 398 (Bom.} and decision of Hon'ble Dethi High Court im the case of CIT v. K…

Vivimed Labs Limited, Hyderabad vs. Assistant Commissioner of Income Tax 2(3), Hyderabad

Appeals are allowed in above terms

ITA 185/HYD/2021[2013-14]Status: DisposedITAT Hyderabad07 Apr 2022AY 2013-14

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 139(1)Section 143(3)Section 153ASection 153A(1)Section 92C

…ted CIT Vs. Kabul Chawla (2016) 380 ITR 573 (Delhi), CIT Vs. M/s. Salasar Stock Broking Ltd. in G.A.No.1929 of 2016 dt.24.08.2016 (Cal HC), CIT Vs. Continental Warehousing Corporation (2015) 374 ITR 645 (Bom) and PCIT Vs. Saumaya Constructions Pvt. Ltd (2016) 387 ITR 529 (Gujarat) that such an assessment involving lack of incriminating material found or seized during the course of search deserves to be quashed only. 3. Learned CIT-DR has strongly defended the impugned assessments. He vehemently contended that there is no provision in the Act stipulating that section 153A proceedings get attracted only in case of…

Vivimed Labs Limited, Hyderabad vs. Assistant Commissioner of Income Tax 2(3), Hyderabad

Appeals are allowed in above terms

ITA 184/HYD/2021[2012-13]Status: DisposedITAT Hyderabad07 Apr 2022AY 2012-13

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 139(1)Section 143(3)Section 153ASection 153A(1)Section 92C

…ted CIT Vs. Kabul Chawla (2016) 380 ITR 573 (Delhi), CIT Vs. M/s. Salasar Stock Broking Ltd. in G.A.No.1929 of 2016 dt.24.08.2016 (Cal HC), CIT Vs. Continental Warehousing Corporation (2015) 374 ITR 645 (Bom) and PCIT Vs. Saumaya Constructions Pvt. Ltd (2016) 387 ITR 529 (Gujarat) that such an assessment involving lack of incriminating material found or seized during the course of search deserves to be quashed only. 3. Learned CIT-DR has strongly defended the impugned assessments. He vehemently contended that there is no provision in the Act stipulating that section 153A proceedings get attracted only in case of…

ACIT Centtral -2 Indore, Indore vs. M/S Kalyan Toll Infrastructure Ltd, Indore

Accordingly ground no. 2 of the cross objection stands allowed

ITA 13/IND/2021[2013-14]Status: DisposedITAT Indore11 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2013-14 Dcit Central-2, M/S Kalyan Toll Infrastructure Indore Ltd., Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Aacck1840M

Section 132Section 139Section 153ASection 68

…d by the appellant that the addition based upon the statement of a third person and not based on any incriminating material found during the search was held to be wrong by the Honourable Gujrat High Court in the case of Pr. CIT V/s Soumya Constructions (2016) 387 ITR 529. Referring the opening remarks of the AO in the assessment order, while discussing the issue of share capital in Para 5 of the assessment order, it is contended that the genesis of this issue was the balance sheet of the appellant from where the AO observed that the appellant has issued share capital during the year and it is contended that the i…

Shri Sanjay Kumar Choudhary HUF, Surat vs. The Asstt. Commissioner of Income Tax, Central Circel-4, Surat

In the result all the grounds of appeal raised by the assessee are rejected

ITA 1366/AHD/2017[2007-08]Status: DisposedITAT Surat08 Mar 2022AY 2007-08

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1364 &1366/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/S. Nazar Impex, Vs. The Acit, Central Circle-4, C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah & Shri Himanshu Gandhi, CAFor Respondent: Shri H. P. Meena, CIT(DR)
Section 143(1)Section 143(3)Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.1364 &1366/AHD/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/s. Nazar Impex, Vs. The ACIT, Central Circle-4, C/o. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCN3603R (Assessee) (Respondent) Shri Sanjay Kumar Choudhary Vs. The ACIT, Central Circle-4, (HUF) Surat. C/o 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Assessee) (Respon…

M/S. Nazar Impex Pvt. Ltd., Surat vs. The Asstt. Commissioner of Income Tax, Central Circel-4, Surat

In the result all the grounds of appeal raised by the assessee are rejected

ITA 1364/AHD/2017[2007-08]Status: DisposedITAT Surat08 Mar 2022AY 2007-08

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1364 &1366/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/S. Nazar Impex, Vs. The Acit, Central Circle-4, C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah & Shri Himanshu Gandhi, CAFor Respondent: Shri H. P. Meena, CIT(DR)
Section 143(1)Section 143(3)Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.1364 &1366/AHD/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/s. Nazar Impex, Vs. The ACIT, Central Circle-4, C/o. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCN3603R (Assessee) (Respondent) Shri Sanjay Kumar Choudhary Vs. The ACIT, Central Circle-4, (HUF) Surat. C/o 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Assessee) (Respon…

Assistant Commissioner of Income Tax, Central Circle -1, Vapi vs. M/S. Krimpi Distillery, Nani Daman

In the result, appeals in IT(SS)A Nos

ITA 47/SRT/2017[2014-15]Status: DisposedITAT Surat07 Mar 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am करअपीलसं./It(Ss)A Nos.01To 06/Srt/2017& आयकरअपीलसं./Ita No.47/Srt/2017 "तया"ेयसं./Cross Objection Nos.02To 08/Srt/2018 [A/O In It(Ss)A Nos.01 To 06/Srt/2017 & Ita No.47/Srt/2017] (िनधा"रणवष" / Assessment Years: (2008-09 To 2013-14 & 2014-15) (Virtual Court Hearing) The Acit, Central Circle-1, Vs. Krimpi Distillery, Vapi. Plot No.34-37, Supreme Ind. Estate, Bhimpore, Nani Daman- 396210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaofm6580H अपीलाथ" /Applicant ""यथ"/Respondent/"तया"ेपक/Co- Objector

Section 132Section 132(1)Section 132(4)Section 143(3)Section 153A

…17 CO.02-08/SRT/2018 AYs.2008-09 to 2014-15 Krimpi Distillery 25. The Hon'ble Jurisdictional Gujarat High Court has confirmed the above decisions of the ITAT in the recent cases of Desai Construction reported at 387 ITR 552 and Saumya Construction reported at 387 ITR 529. 26. In view of the aforesaid findings and respectfully following the judicial precedents relied upon hereinabove, we hold that in case of unabated / concluded assessment, on the date of search, deserves to be undisturbed in the absence of any incriminating material found in the course of search and accordingly the addition made by the assessing…

Inayatalikhan A. Pathan, Veraval vs. Asstt. Commr. of Income Tax, Cen. Cir.-2, Rajkot

In the result IT(SS)A Nos

ITA 68/RJT/2018[2015-16]Status: DisposedITAT Rajkot01 Feb 2022AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Suchitra Kamble

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Ajay Pratap Singh, CIT(D.R.)
Section 132(4)Section 134(1)Section 139Section 153A

…IT(SS)A Nos.38, 39, 40, 41, 42 & 43/RJT/2018 A.Ys.: 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 A.Y. : 2015-16 Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER IT(SS)A Nos.38, 39, 40, 41, 42 & 43/RJT/2018 A.Ys.: 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 A.Y. : 2015-16 Shri Inayatalikhan A. Pathan vs. The Assistant Commissioner of Plot No.2, Aziz Villa, Income Tax, Central Circle-2, Shahigara Colony, Rajkot. Veraval. [PAN – AARPP 3242 N] (Appel…

Shri Pravinchandra R Patel, Vadodara vs. DCIT, Central Circle-2, Vadodara

ITA 299/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad13 Jan 2022AY 2015-16
Section 143(3)Section 147Section 69BSection 69C

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (through web-based video conferencing platform) ] BEFORESHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. ITA.No. Name of appellant Name of Respondent No. &Asstt.Years 1. 299/Ahd/2019 Shri Pravinchandra R. DCIT, Cent.Cir.2 Asstt.Year 2015-16 Patel, Vadodara. 52, Sarvodaya Society Nizapura, Vadodara. PAN ACPPP 2695 F 2. 392/Ahd/2019 DCIT,…

DCIT, Central Circle-2, Vadodara vs. Neotech Education Foundation, Vadodara

ITA 195/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad13 Jan 2022AY 2015-16
Section 143(3)Section 147Section 69BSection 69C

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (through web-based video conferencing platform) ] BEFORESHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. ITA.No. Name of appellant Name of Respondent No. &Asstt.Years 1. 299/Ahd/2019 Shri Pravinchandra R. DCIT, Cent.Cir.2 Asstt.Year 2015-16 Patel, Vadodara. 52, Sarvodaya Society Nizapura, Vadodara. PAN ACPPP 2695 F 2. 392/Ahd/2019 DCIT,…

DCIT, Central Circle-2, Vadodara vs. Neotech Education Foundation, Vadodara

ITA 194/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad13 Jan 2022AY 2014-15
Section 143(3)Section 147Section 69BSection 69C

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (through web-based video conferencing platform) ] BEFORESHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. ITA.No. Name of appellant Name of Respondent No. &Asstt.Years 1. 299/Ahd/2019 Shri Pravinchandra R. DCIT, Cent.Cir.2 Asstt.Year 2015-16 Patel, Vadodara. 52, Sarvodaya Society Nizapura, Vadodara. PAN ACPPP 2695 F 2. 392/Ahd/2019 DCIT,…

ACIT, Central Circle-8, New Delhi vs. Surya Fresh Foods Ltd, New Delhi

In the result, the appeals of the Revenue in ITAs No

ITA 4975/DEL/2017[2013-14]Status: DisposedITAT Delhi11 Jan 2022AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri H.K. Chaudhary, CIT-DRFor Respondent: Shri Satyam Sethi, Adv
Section 132Section 143(3)Section 153ASection 80I

…ferent jurisdiction. A reference is made to the decisions rendered in CIT vs. Kabul Chawla (2016) 380 ITR 573 (Del.); 5 I.T.A. No. 4971, 4972, 4975/DEL/2017 Pr.CIT vs. Meeta Gutgutia, (2017) 395 ITR 526 (Del); Pr.CIT vs. Somia Construcrtion Pvt. Ltd. (2016) 387 ITR 529 (Guj.) and so on. The SLP of the Revenue against the decision of the Hon’ble Delhi High Court was dismissed by the Hon’ble Supreme Court in Pr.CIT vs. Meeta Gutgutia (2018) 96 taxmann.com 468 (SC). Having regard to the binding judicial precedent available in favour of the assessee rendered by the Hon’ble Delhi High Court in the case of Kabul Chaw…

ACIT, Central Circle-8, New Delhi vs. Surya Fresh Foods Ltd, New Delhi

In the result, the appeals of the Revenue in ITAs No

ITA 4972/DEL/2017[2010-11]Status: DisposedITAT Delhi11 Jan 2022AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri H.K. Chaudhary, CIT-DRFor Respondent: Shri Satyam Sethi, Adv
Section 132Section 143(3)Section 153ASection 80I

…ferent jurisdiction. A reference is made to the decisions rendered in CIT vs. Kabul Chawla (2016) 380 ITR 573 (Del.); 5 I.T.A. No. 4971, 4972, 4975/DEL/2017 Pr.CIT vs. Meeta Gutgutia, (2017) 395 ITR 526 (Del); Pr.CIT vs. Somia Construcrtion Pvt. Ltd. (2016) 387 ITR 529 (Guj.) and so on. The SLP of the Revenue against the decision of the Hon’ble Delhi High Court was dismissed by the Hon’ble Supreme Court in Pr.CIT vs. Meeta Gutgutia (2018) 96 taxmann.com 468 (SC). Having regard to the binding judicial precedent available in favour of the assessee rendered by the Hon’ble Delhi High Court in the case of Kabul Chaw…

ACIT, Central Circle-8, New Delhi vs. Surya Fresh Foods Ltd, New Delhi

In the result, the appeals of the Revenue in ITAs No

ITA 4971/DEL/2017[2009-10]Status: DisposedITAT Delhi11 Jan 2022AY 2009-10

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri H.K. Chaudhary, CIT-DRFor Respondent: Shri Satyam Sethi, Adv
Section 132Section 143(3)Section 153ASection 80I

…ferent jurisdiction. A reference is made to the decisions rendered in CIT vs. Kabul Chawla (2016) 380 ITR 573 (Del.); 5 I.T.A. No. 4971, 4972, 4975/DEL/2017 Pr.CIT vs. Meeta Gutgutia, (2017) 395 ITR 526 (Del); Pr.CIT vs. Somia Construcrtion Pvt. Ltd. (2016) 387 ITR 529 (Guj.) and so on. The SLP of the Revenue against the decision of the Hon’ble Delhi High Court was dismissed by the Hon’ble Supreme Court in Pr.CIT vs. Meeta Gutgutia (2018) 96 taxmann.com 468 (SC). Having regard to the binding judicial precedent available in favour of the assessee rendered by the Hon’ble Delhi High Court in the case of Kabul Chaw…

Sachin Pareek, Surat vs. DCIT (Centrel) Circle-4, Surat

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1683/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No. 1367/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (HUF), Vs. The ACIT, Central Circle-4, (Prop. M/s. Mayank Impex), Surat. C/o. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Appellant) (Respondent) आयकरअपीलसं./ITA No. 1365/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/s. Nazar Impex Pvt. Ltd., The ACIT, Central Circle-4, Vs. C/o. 408, S…

M/S. Sun Diam, Mumbai vs. The Dy. CIT, Central Circle-4, Surat

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1578/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No. 1367/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (HUF), Vs. The ACIT, Central Circle-4, (Prop. M/s. Mayank Impex), Surat. C/o. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Appellant) (Respondent) आयकरअपीलसं./ITA No. 1365/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/s. Nazar Impex Pvt. Ltd., The ACIT, Central Circle-4, Vs. C/o. 408, S…

Shri Sanjay Kumar Choudhary HUF, Surat vs. The Asstt. Commissioner of Income Tax, Central Circel-4, Surat

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1367/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No. 1367/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (HUF), Vs. The ACIT, Central Circle-4, (Prop. M/s. Mayank Impex), Surat. C/o. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Appellant) (Respondent) आयकरअपीलसं./ITA No. 1365/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/s. Nazar Impex Pvt. Ltd., The ACIT, Central Circle-4, Vs. C/o. 408, S…