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.

M/S. Nazar Impex Pvt. Ltd., 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 1365/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…

Assistant Commissioner of Income Tax, Circle-1, Guwahati vs. Gold Stone Cements Limited, East Jaintia Hills

In the result the appeals of the Revenue in ITA Nos

ITA 130/GTY/2020[2015-16]Status: DisposedITAT Guwahati10 Dec 2021AY 2015-16

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153A

…herwise these concluded assessments could not be disturbed. In support of this proposition, the Ld. CIT(A) relied on several decisions of the Hon’ble High Courts, viz., PCIT vs Kurule Paper Mills Pvt. Ltd. (380 ITR 571), PCIT vs Saumya Construction Pvt. Ltd. (387 ITR 529), Jai Steel (India) vs ACIT (259 ITR 281), CIT vs Kabul Chawla (380 ITR 573) and others. The Ld. CIT(A) thereafter examined the contents of GCL-HD-1, the image of which has been reproduced by him at Pages 144 to 145 of the First Appellate Order, and which according to the AO, constituted the purported ‘incriminating material’ found in the course…

Assistant Commissioner of Income Tax, Circle-1, Guwahati vs. Gold Stone Cements Limited, East Jaintia Hills

In the result the appeals of the Revenue in ITA Nos

ITA 129/GTY/2020[2014-15]Status: DisposedITAT Guwahati10 Dec 2021AY 2014-15

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153A

…herwise these concluded assessments could not be disturbed. In support of this proposition, the Ld. CIT(A) relied on several decisions of the Hon’ble High Courts, viz., PCIT vs Kurule Paper Mills Pvt. Ltd. (380 ITR 571), PCIT vs Saumya Construction Pvt. Ltd. (387 ITR 529), Jai Steel (India) vs ACIT (259 ITR 281), CIT vs Kabul Chawla (380 ITR 573) and others. The Ld. CIT(A) thereafter examined the contents of GCL-HD-1, the image of which has been reproduced by him at Pages 144 to 145 of the First Appellate Order, and which according to the AO, constituted the purported ‘incriminating material’ found in the course…

Assistant Commissioner of Income Tax, Circle-1, Guwahati vs. Gold Stone Cements Limited, East Jaintia Hills

In the result the appeals of the Revenue in ITA Nos

ITA 128/GTY/2020[2013-14]Status: DisposedITAT Guwahati10 Dec 2021AY 2013-14

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153A

…herwise these concluded assessments could not be disturbed. In support of this proposition, the Ld. CIT(A) relied on several decisions of the Hon’ble High Courts, viz., PCIT vs Kurule Paper Mills Pvt. Ltd. (380 ITR 571), PCIT vs Saumya Construction Pvt. Ltd. (387 ITR 529), Jai Steel (India) vs ACIT (259 ITR 281), CIT vs Kabul Chawla (380 ITR 573) and others. The Ld. CIT(A) thereafter examined the contents of GCL-HD-1, the image of which has been reproduced by him at Pages 144 to 145 of the First Appellate Order, and which according to the AO, constituted the purported ‘incriminating material’ found in the course…

Assistant Commissioner of Income Tax, Circle-1, Guwahati vs. Gold Stone Cements Limited, East Jaintia Hills

In the result the appeals of the Revenue in ITA Nos

ITA 127/GTY/2020[2012-13]Status: DisposedITAT Guwahati10 Dec 2021AY 2012-13

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153A

…herwise these concluded assessments could not be disturbed. In support of this proposition, the Ld. CIT(A) relied on several decisions of the Hon’ble High Courts, viz., PCIT vs Kurule Paper Mills Pvt. Ltd. (380 ITR 571), PCIT vs Saumya Construction Pvt. Ltd. (387 ITR 529), Jai Steel (India) vs ACIT (259 ITR 281), CIT vs Kabul Chawla (380 ITR 573) and others. The Ld. CIT(A) thereafter examined the contents of GCL-HD-1, the image of which has been reproduced by him at Pages 144 to 145 of the First Appellate Order, and which according to the AO, constituted the purported ‘incriminating material’ found in the course…

Assistant Commissioner of Income Tax, Circle-1, Guwahati vs. Gold Stone Cements Limited, East Jaintia Hills

In the result the appeals of the Revenue in ITA Nos

ITA 126/GTY/2020[2011-12]Status: DisposedITAT Guwahati10 Dec 2021AY 2011-12

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153A

…herwise these concluded assessments could not be disturbed. In support of this proposition, the Ld. CIT(A) relied on several decisions of the Hon’ble High Courts, viz., PCIT vs Kurule Paper Mills Pvt. Ltd. (380 ITR 571), PCIT vs Saumya Construction Pvt. Ltd. (387 ITR 529), Jai Steel (India) vs ACIT (259 ITR 281), CIT vs Kabul Chawla (380 ITR 573) and others. The Ld. CIT(A) thereafter examined the contents of GCL-HD-1, the image of which has been reproduced by him at Pages 144 to 145 of the First Appellate Order, and which according to the AO, constituted the purported ‘incriminating material’ found in the course…

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

In the result, both the appeals filed by the learned assessing officer are dismissed

ITA 3263/DEL/2016[2011-12]Status: DisposedITAT Delhi23 Nov 2021AY 2011-12

Bench: Ms Suchitra Raghunath Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Amit Goel and ShriFor Respondent: Shri H. K. Charudahry, CIT
Section 132

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 3262 and 3263/Del/2016 (Assessment Year: 2010-11 and 2011-12) DCIT, Vs. M/s. Pilot Industries Ltd, Central Circle-19, F-29/30, Gokhle Market, New Delhi Near Tis Hazari Court, Mori Gate, Delhi PAN:AAACP0655R (Appellant) (Respondent) Revenue by : Shri H. K. Charudahry, CIT DR Assessee by: Shri Amit Goel and Shri Nippon Mittal, CA Date of Hearing 10/11/2021 Date of pronouncement 23/11/2021 O R D E R PER PRASHANT MAHARISHI,…

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

In the result, both the appeals filed by the learned assessing officer are dismissed

ITA 3262/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Nov 2021AY 2010-11

Bench: Ms Suchitra Raghunath Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Amit Goel and ShriFor Respondent: Shri H. K. Charudahry, CIT
Section 132

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 3262 and 3263/Del/2016 (Assessment Year: 2010-11 and 2011-12) DCIT, Vs. M/s. Pilot Industries Ltd, Central Circle-19, F-29/30, Gokhle Market, New Delhi Near Tis Hazari Court, Mori Gate, Delhi PAN:AAACP0655R (Appellant) (Respondent) Revenue by : Shri H. K. Charudahry, CIT DR Assessee by: Shri Amit Goel and Shri Nippon Mittal, CA Date of Hearing 10/11/2021 Date of pronouncement 23/11/2021 O R D E R PER PRASHANT MAHARISHI,…

K.B.Rolling Mills Private Limited, Ranga Reddy vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

Appeals are allowed in above terms

ITA 402/HYD/2020[2016-17]Status: DisposedITAT Hyderabad24 Sept 2021AY 2016-17

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

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri D.Srinivas, DR
Section 132Section 143(1)(a)Section 143(3)Section 153ASection 40A(3)Section 68

…e department. There can be hardly any dispute that various judicial precedents i.e., i. CIT Vs. Kabul Chawla, (2016) [380 ITR 573] (Delhi) ii. CIT Vs. Continental Warehousing Corporation (2015) [374 ITR 645] (Bom) iii. PCIT Vs. Saumya Constructions (P) Ltd. [387 ITR 529] iv. CIT Vs. IBC Knowledge Park Pvt. Ltd. [385 ITR 346] (Kar) and v. CIT Vs. Veerprabhu Marketing Ltd (2016) [73 taxmann.com 149] (Cal) hold in identical terms that such a search assessment in absence of any incriminating material found or seized during the course of search is not sustainable. The Revenue’s case in light of the hon'ble jurisdict…

K.B.Rolling Mills Private Limited, Ranga Reddy vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

Appeals are allowed in above terms

ITA 401/HYD/2020[2015-16]Status: DisposedITAT Hyderabad24 Sept 2021AY 2015-16

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

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri D.Srinivas, DR
Section 132Section 143(1)(a)Section 143(3)Section 153ASection 40A(3)Section 68

…e department. There can be hardly any dispute that various judicial precedents i.e., i. CIT Vs. Kabul Chawla, (2016) [380 ITR 573] (Delhi) ii. CIT Vs. Continental Warehousing Corporation (2015) [374 ITR 645] (Bom) iii. PCIT Vs. Saumya Constructions (P) Ltd. [387 ITR 529] iv. CIT Vs. IBC Knowledge Park Pvt. Ltd. [385 ITR 346] (Kar) and v. CIT Vs. Veerprabhu Marketing Ltd (2016) [73 taxmann.com 149] (Cal) hold in identical terms that such a search assessment in absence of any incriminating material found or seized during the course of search is not sustainable. The Revenue’s case in light of the hon'ble jurisdict…

K.B.Rolling Mills Private Limited, Ranga Reddy vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

Appeals are allowed in above terms

ITA 400/HYD/2020[2014-15]Status: DisposedITAT Hyderabad24 Sept 2021AY 2014-15

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

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri D.Srinivas, DR
Section 132Section 143(1)(a)Section 143(3)Section 153ASection 40A(3)Section 68

…e department. There can be hardly any dispute that various judicial precedents i.e., i. CIT Vs. Kabul Chawla, (2016) [380 ITR 573] (Delhi) ii. CIT Vs. Continental Warehousing Corporation (2015) [374 ITR 645] (Bom) iii. PCIT Vs. Saumya Constructions (P) Ltd. [387 ITR 529] iv. CIT Vs. IBC Knowledge Park Pvt. Ltd. [385 ITR 346] (Kar) and v. CIT Vs. Veerprabhu Marketing Ltd (2016) [73 taxmann.com 149] (Cal) hold in identical terms that such a search assessment in absence of any incriminating material found or seized during the course of search is not sustainable. The Revenue’s case in light of the hon'ble jurisdict…

K.B.Rolling Mills Private Limited, Ranga Reddy vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

Appeals are allowed in above terms

ITA 399/HYD/2020[2013-14]Status: DisposedITAT Hyderabad24 Sept 2021AY 2013-14

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

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri D.Srinivas, DR
Section 132Section 143(1)(a)Section 143(3)Section 153ASection 40A(3)Section 68

…e department. There can be hardly any dispute that various judicial precedents i.e., i. CIT Vs. Kabul Chawla, (2016) [380 ITR 573] (Delhi) ii. CIT Vs. Continental Warehousing Corporation (2015) [374 ITR 645] (Bom) iii. PCIT Vs. Saumya Constructions (P) Ltd. [387 ITR 529] iv. CIT Vs. IBC Knowledge Park Pvt. Ltd. [385 ITR 346] (Kar) and v. CIT Vs. Veerprabhu Marketing Ltd (2016) [73 taxmann.com 149] (Cal) hold in identical terms that such a search assessment in absence of any incriminating material found or seized during the course of search is not sustainable. The Revenue’s case in light of the hon'ble jurisdict…

K.B.Rolling Mills Private Limited, Ranga Reddy vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

Appeals are allowed in above terms

ITA 398/HYD/2020[2012-13]Status: DisposedITAT Hyderabad24 Sept 2021AY 2012-13

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

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri D.Srinivas, DR
Section 132Section 143(1)(a)Section 143(3)Section 153ASection 40A(3)Section 68

…e department. There can be hardly any dispute that various judicial precedents i.e., i. CIT Vs. Kabul Chawla, (2016) [380 ITR 573] (Delhi) ii. CIT Vs. Continental Warehousing Corporation (2015) [374 ITR 645] (Bom) iii. PCIT Vs. Saumya Constructions (P) Ltd. [387 ITR 529] iv. CIT Vs. IBC Knowledge Park Pvt. Ltd. [385 ITR 346] (Kar) and v. CIT Vs. Veerprabhu Marketing Ltd (2016) [73 taxmann.com 149] (Cal) hold in identical terms that such a search assessment in absence of any incriminating material found or seized during the course of search is not sustainable. The Revenue’s case in light of the hon'ble jurisdict…

K.B.Rolling Mills Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

Appeals are allowed in above terms

ITA 397/HYD/2020[2011-12]Status: DisposedITAT Hyderabad24 Sept 2021AY 2011-12

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

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri D.Srinivas, DR
Section 132Section 143(1)(a)Section 143(3)Section 153ASection 40A(3)Section 68

…e department. There can be hardly any dispute that various judicial precedents i.e., i. CIT Vs. Kabul Chawla, (2016) [380 ITR 573] (Delhi) ii. CIT Vs. Continental Warehousing Corporation (2015) [374 ITR 645] (Bom) iii. PCIT Vs. Saumya Constructions (P) Ltd. [387 ITR 529] iv. CIT Vs. IBC Knowledge Park Pvt. Ltd. [385 ITR 346] (Kar) and v. CIT Vs. Veerprabhu Marketing Ltd (2016) [73 taxmann.com 149] (Cal) hold in identical terms that such a search assessment in absence of any incriminating material found or seized during the course of search is not sustainable. The Revenue’s case in light of the hon'ble jurisdict…

K.B.Rolling Mills Private Limited, Ranga Reddy vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

Appeals are allowed in above terms

ITA 396/HYD/2020[2010-11]Status: DisposedITAT Hyderabad24 Sept 2021AY 2010-11

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

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri D.Srinivas, DR
Section 132Section 143(1)(a)Section 143(3)Section 153ASection 40A(3)Section 68

…e department. There can be hardly any dispute that various judicial precedents i.e., i. CIT Vs. Kabul Chawla, (2016) [380 ITR 573] (Delhi) ii. CIT Vs. Continental Warehousing Corporation (2015) [374 ITR 645] (Bom) iii. PCIT Vs. Saumya Constructions (P) Ltd. [387 ITR 529] iv. CIT Vs. IBC Knowledge Park Pvt. Ltd. [385 ITR 346] (Kar) and v. CIT Vs. Veerprabhu Marketing Ltd (2016) [73 taxmann.com 149] (Cal) hold in identical terms that such a search assessment in absence of any incriminating material found or seized during the course of search is not sustainable. The Revenue’s case in light of the hon'ble jurisdict…

Deputy Commissioner of Income Tax( Central)-2, Raipur vs. Mesers Shree Jagdamba Construction Company, Raipur

In the result, appeal of the Revenue is dismissed

ITA 42/RPR/2020[2014-15]Status: DisposedITAT Raipur02 Sept 2021AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

For Appellant: Shri R. B. Doshi, C.A
Section 40A(3)

…trary manner without any relevance or nexus with the seized material. The law is well settled in this regard. Reference can be made to the judicial precedents viz. CIT vs. Kabul Chawla (2016) 380 ITR 573 (Del); Pr.CIT vs. Saumya Constructions Pvt. Ltd. (2016) 387 ITR 529 (Guj); Principal Commissioner of Income Tax-1 vs. Devangi alias Rupa 2017-TIOL- 319-HC-AHM-IT; CIT vs. IBC Knowledge Park Pvt. Ltd. (2016) 385 ITR 346 (Kar); Pr. CIT-2 vs. Salasar Stock Broking Ltd. 2016- ITA Nos. 37 to 42/RPR/2020 (M/s. Shree Jagdamba Constructions Co.) A.Ys. 2009-10 to 2014-15 - 12 - TIOL-2099-HC-KOL-IT and CIT vs. Gurinder S…

Deputy Commissioner of Income Tax( Central)-2, Raipur vs. Mesers Shree Jagdamba Construction Company, Raipur

In the result, appeal of the Revenue is dismissed

ITA 41/RPR/2020[2013-14]Status: DisposedITAT Raipur02 Sept 2021AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

For Appellant: Shri R. B. Doshi, C.A
Section 40A(3)

…trary manner without any relevance or nexus with the seized material. The law is well settled in this regard. Reference can be made to the judicial precedents viz. CIT vs. Kabul Chawla (2016) 380 ITR 573 (Del); Pr.CIT vs. Saumya Constructions Pvt. Ltd. (2016) 387 ITR 529 (Guj); Principal Commissioner of Income Tax-1 vs. Devangi alias Rupa 2017-TIOL- 319-HC-AHM-IT; CIT vs. IBC Knowledge Park Pvt. Ltd. (2016) 385 ITR 346 (Kar); Pr. CIT-2 vs. Salasar Stock Broking Ltd. 2016- ITA Nos. 37 to 42/RPR/2020 (M/s. Shree Jagdamba Constructions Co.) A.Ys. 2009-10 to 2014-15 - 12 - TIOL-2099-HC-KOL-IT and CIT vs. Gurinder S…

Deputy Commissioner of Income Tax( Central)-2, Raipur vs. Mesers Shree Jagdamba Construction Company, Raipur

In the result, appeal of the Revenue is dismissed

ITA 40/RPR/2020[2012-13]Status: DisposedITAT Raipur02 Sept 2021AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

For Appellant: Shri R. B. Doshi, C.A
Section 40A(3)

…trary manner without any relevance or nexus with the seized material. The law is well settled in this regard. Reference can be made to the judicial precedents viz. CIT vs. Kabul Chawla (2016) 380 ITR 573 (Del); Pr.CIT vs. Saumya Constructions Pvt. Ltd. (2016) 387 ITR 529 (Guj); Principal Commissioner of Income Tax-1 vs. Devangi alias Rupa 2017-TIOL- 319-HC-AHM-IT; CIT vs. IBC Knowledge Park Pvt. Ltd. (2016) 385 ITR 346 (Kar); Pr. CIT-2 vs. Salasar Stock Broking Ltd. 2016- ITA Nos. 37 to 42/RPR/2020 (M/s. Shree Jagdamba Constructions Co.) A.Ys. 2009-10 to 2014-15 - 12 - TIOL-2099-HC-KOL-IT and CIT vs. Gurinder S…

Deputy Commissioner of Income Tax( Central)-2, Raipur vs. Mesers Shree Jagdamba Construction Company, Raipur

In the result, appeal of the Revenue is dismissed

ITA 39/RPR/2020[2011-12]Status: DisposedITAT Raipur02 Sept 2021AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

For Appellant: Shri R. B. Doshi, C.A
Section 40A(3)

…trary manner without any relevance or nexus with the seized material. The law is well settled in this regard. Reference can be made to the judicial precedents viz. CIT vs. Kabul Chawla (2016) 380 ITR 573 (Del); Pr.CIT vs. Saumya Constructions Pvt. Ltd. (2016) 387 ITR 529 (Guj); Principal Commissioner of Income Tax-1 vs. Devangi alias Rupa 2017-TIOL- 319-HC-AHM-IT; CIT vs. IBC Knowledge Park Pvt. Ltd. (2016) 385 ITR 346 (Kar); Pr. CIT-2 vs. Salasar Stock Broking Ltd. 2016- ITA Nos. 37 to 42/RPR/2020 (M/s. Shree Jagdamba Constructions Co.) A.Ys. 2009-10 to 2014-15 - 12 - TIOL-2099-HC-KOL-IT and CIT vs. Gurinder S…

Deputy Commissioner of Income Tax( Central)-2, Raipur vs. Mesers Shree Jagdamba Construction Company, Raipur

In the result, appeal of the Revenue is dismissed

ITA 38/RPR/2020[2010-11]Status: DisposedITAT Raipur02 Sept 2021AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

For Appellant: Shri R. B. Doshi, C.A
Section 40A(3)

…trary manner without any relevance or nexus with the seized material. The law is well settled in this regard. Reference can be made to the judicial precedents viz. CIT vs. Kabul Chawla (2016) 380 ITR 573 (Del); Pr.CIT vs. Saumya Constructions Pvt. Ltd. (2016) 387 ITR 529 (Guj); Principal Commissioner of Income Tax-1 vs. Devangi alias Rupa 2017-TIOL- 319-HC-AHM-IT; CIT vs. IBC Knowledge Park Pvt. Ltd. (2016) 385 ITR 346 (Kar); Pr. CIT-2 vs. Salasar Stock Broking Ltd. 2016- ITA Nos. 37 to 42/RPR/2020 (M/s. Shree Jagdamba Constructions Co.) A.Ys. 2009-10 to 2014-15 - 12 - TIOL-2099-HC-KOL-IT and CIT vs. Gurinder S…