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.

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 37/RPR/2020[2009-10]Status: DisposedITAT Raipur02 Sept 2021AY 2009-10

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…

M/S Swadesh Devlopers and Builders, Bhopal vs. Assistant Commissioner of Income Tax (Central)-2, Bhopal

ITA 705/IND/2017[2014-15]Status: DisposedITAT Indore10 Aug 2021AY 2014-15

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 132Section 143(2)Section 153ASection 44ASection 80I

…laim u/s 80IB(10) of the Act stood filed. In this connection Ld. counsel for the assessee drew our attention to the following decisions: a. CIT vs. Kabul Chawla 281 CTR 85 (Delhi) b. PCIT vs. Meeta Gutgutia 395 ITR 296 (Delhi) c. PCIT vs. Soumya Construction 387 ITR 529 (Guj.) d. CIT vs. Deepak Agrawal 251 Taxmann Pg.22 (Bom.) e. PCIT vs. Lata Jain 384 ITR 543 (Del.) f. Sainath Colonizer vs. ACIT (ITANo.289 to 291/Ind/2017 dated 28.02.2019. 9. Further Ld. counsel for the assessee submitted that the Hon’ble Indore Tribunal in the case of Shri Omprakash Gupta vs. ACIT in IT(SS) No.277 to 281 A.Y. 2005-06 to 2012-…

Mesers Supertech Forgings(India) Pvt.Ltd., Jalandhar vs. Deputy Commissioner of Income Tax, Circle IV, Jalandhar

In the result, the appeal of the Assessee is allowed

ITA 563/ASR/2018[2010-11]Status: DisposedITAT Amritsar02 Aug 2021AY 2010-11
Section 143(3)Section 147

…he circular number F. NO. 286/2/2003 – IT (INV) dated 10/3/2003 and 286/98/2013 – IT dated 18/12/2014. He further referred to the decision of the honourable Gujarat High Court in principal Commissioner of income tax vs. Sayumya construction private Ltd (2016) 387 ITR 529 (Gujarat). 2019] 110 Taxmann.com 64 (SC) SUPREME COURT OF INDIA Commissioner of Income Tax-7, New Delhi v. Odeon Builders (P.) Ltd [refer Page no 176-177of case law paper book] Section 37(1) of the Income-tax Act, 1961 - Business expenditure - Allowability of (Bogus purchase) - Certain portion of purchases made by assessee was disallowed - Commi…

Shrimati Jatinder Kaur (Alias Amrita), Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

In the result all the appeals of the assessee are allowed

ITA 731/ASR/2019[2016-17]Status: DisposedITAT Amritsar20 Jul 2021AY 2016-17

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

…re has to be incriminating material qua each year covered by search. There being no incriminating material, the additions made u/s 153A/ 143(3) were not justified. Copy of the order is enclosed at page no. 80 to 82. (g) Principal CIT vs. Saumya Construction - 387 ITR 529 (Gujarat High Court): It was held that if in relation to any assessment year, no incriminating document is found, no addition or disallowance can be made in relation to that assessment year. Copy of the order is enclosed at page no. 83 to 90.Pr. CIT vs. Kurele Paper Mills P. Ltd reported at 380 ITR 571 (Delhi High Court): It was held that no incr…

Shrimati Jatinder Kaur ( Alias Amrita), Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

In the result all the appeals of the assessee are allowed

ITA 730/ASR/2019[2014-15]Status: DisposedITAT Amritsar20 Jul 2021AY 2014-15

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

…re has to be incriminating material qua each year covered by search. There being no incriminating material, the additions made u/s 153A/ 143(3) were not justified. Copy of the order is enclosed at page no. 80 to 82. (g) Principal CIT vs. Saumya Construction - 387 ITR 529 (Gujarat High Court): It was held that if in relation to any assessment year, no incriminating document is found, no addition or disallowance can be made in relation to that assessment year. Copy of the order is enclosed at page no. 83 to 90.Pr. CIT vs. Kurele Paper Mills P. Ltd reported at 380 ITR 571 (Delhi High Court): It was held that no incr…

Shrimati Jatinder Kaur(Alias Amrita), Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

In the result all the appeals of the assessee are allowed

ITA 728/ASR/2019[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

…re has to be incriminating material qua each year covered by search. There being no incriminating material, the additions made u/s 153A/ 143(3) were not justified. Copy of the order is enclosed at page no. 80 to 82. (g) Principal CIT vs. Saumya Construction - 387 ITR 529 (Gujarat High Court): It was held that if in relation to any assessment year, no incriminating document is found, no addition or disallowance can be made in relation to that assessment year. Copy of the order is enclosed at page no. 83 to 90.Pr. CIT vs. Kurele Paper Mills P. Ltd reported at 380 ITR 571 (Delhi High Court): It was held that no incr…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Aster Building Solution Private Limited, Hyderabad

Appeals are dismissed

ITA 471/HYD/2020[2012-13]Status: DisposedITAT Hyderabad20 Jul 2021AY 2012-13

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

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Rajiv Ranka, CIT-DR
Section 143(3)Section 153(1)Section 153A

…la [318 ITR 573] (Del); ii. DCIT Vs. Meta Gutgutia [395 ITR 526] (Del) iii. CIT Vs. Continental Warehousing Corporation (2015) [374 ITR 645] (Bom); iv. CIT Vs. Veerprabhu Marketing Ltd. (2013) [73 taxmann.com 149] (Kol); v. PCIT Vs. Soumya Construction Ltd., [387 ITR 529] holding that Section 153A comes into play only in case of incriminating material found/seized during the course of search. And the hon'ble jurisdictional high court (supra) also reiterated the very view since dealing with incriminating material found as against the facts of the instant case. 4.1. We therefore are of the opinion that the learned…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Aster Building Solution Private Limited, Hyderabad

Appeals are dismissed

ITA 470/HYD/2020[2011-12]Status: DisposedITAT Hyderabad20 Jul 2021AY 2011-12

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

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Rajiv Ranka, CIT-DR
Section 143(3)Section 153(1)Section 153A

…la [318 ITR 573] (Del); ii. DCIT Vs. Meta Gutgutia [395 ITR 526] (Del) iii. CIT Vs. Continental Warehousing Corporation (2015) [374 ITR 645] (Bom); iv. CIT Vs. Veerprabhu Marketing Ltd. (2013) [73 taxmann.com 149] (Kol); v. PCIT Vs. Soumya Construction Ltd., [387 ITR 529] holding that Section 153A comes into play only in case of incriminating material found/seized during the course of search. And the hon'ble jurisdictional high court (supra) also reiterated the very view since dealing with incriminating material found as against the facts of the instant case. 4.1. We therefore are of the opinion that the learned…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Aster Private Limited, Hyderabad

Appeals are dismissed

ITA 468/HYD/2020[2010-11]Status: DisposedITAT Hyderabad20 Jul 2021AY 2010-11

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

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Rajiv Ranka, CIT-DR
Section 143(3)Section 153(1)Section 153A

…la [318 ITR 573] (Del); ii. DCIT Vs. Meta Gutgutia [395 ITR 526] (Del) iii. CIT Vs. Continental Warehousing Corporation (2015) [374 ITR 645] (Bom); iv. CIT Vs. Veerprabhu Marketing Ltd. (2013) [73 taxmann.com 149] (Kol); v. PCIT Vs. Soumya Construction Ltd., [387 ITR 529] holding that Section 153A comes into play only in case of incriminating material found/seized during the course of search. And the hon'ble jurisdictional high court (supra) also reiterated the very view since dealing with incriminating material found as against the facts of the instant case. 4.1. We therefore are of the opinion that the learned…

Anshu Prithani, New Delhi vs. DCIT, Central Circle-15, New Dedlhi

In the result, the appeal of the assessee is allowed

ITA 1153/DEL/2018[2008-09]Status: DisposedITAT Delhi14 Jul 2021AY 2008-09

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 1153/Del/2018 : Asstt. Year: 2008-09 Anshu Prithani, Vs Dcit, Brahmaputra House, A-7, Central Circle-17, Mahipalur, New Delhi-110037 New Delhi (Appellant) (Respondent) Pan No. Akdpp5664L Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 14.07.2021 Date Of Pronouncement: 14 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 132ASection 139(1)Section 153(3)Section 153ASection 153A(1)

…T Vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011.  Pr.CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.369/2015 (Del HC).  Pr. CIT VS. Kurele Paper Mills Pvt. Ltd. [2016] 380 ITR 65 (SC) 3 Anshu Prithani  CIT Vs. Saumya Construction P. Ltd. [2016] 387 ITR 529 (Guj) 6. On the other hand, the ld. DR though could not controvert the contention that there is no incriminating material found at the time of search, but he submitted that, once notice u/s 153(3) is issued to the assessee then it is incumbent upon the assessee to file the return of income and AO has all the powers to assess and reassess the tot…

ACIT, Central Circle- 20, New Delhi vs. Alchemist Life Sciences Ltd., New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 795/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Jul 2021AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 792/Del/2018 : Asstt. Year: 2009-10 Ita No. 793/Del/2018 : Asstt. Year: 2010-11 Ita No. 794/Del/2018 : Asstt. Year: 2011-12 Ita No. 795/Del/2018 : Asstt. Year: 2012-13 Acit, Vs M/S Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (Appellantt (Respondent) Pan No. Aabcv3029Q Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 139(1)Section 153(3)Section 153A

…(Karnataka).  DCIT Vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011.  Pr.CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.369/2015 (Del HC).  Pr. CIT VS. Kurele Paper Mills Pvt. Ltd. [2016] 380 ITR 65 (SC)  CIT Vs. Saumya Construction P. Ltd. [2016] 387 ITR 529 (Guj) 9. On the other hand, the ld. DR though could not controvert the contention that there is no incriminating material found at the time of search, but he submitted that, once notice u/s 153(3) is issued to the assessee then it is incumbent upon the assessee to file the return of income and AO has all the powers to assess and reassess the tot…

ACIT, Central Circle- 20, New Delhi vs. Alchemist Life Sciences Ltd., New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 794/DEL/2018[2011-12]Status: DisposedITAT Delhi12 Jul 2021AY 2011-12

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 792/Del/2018 : Asstt. Year: 2009-10 Ita No. 793/Del/2018 : Asstt. Year: 2010-11 Ita No. 794/Del/2018 : Asstt. Year: 2011-12 Ita No. 795/Del/2018 : Asstt. Year: 2012-13 Acit, Vs M/S Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (Appellantt (Respondent) Pan No. Aabcv3029Q Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 139(1)Section 153(3)Section 153A

…(Karnataka).  DCIT Vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011.  Pr.CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.369/2015 (Del HC).  Pr. CIT VS. Kurele Paper Mills Pvt. Ltd. [2016] 380 ITR 65 (SC)  CIT Vs. Saumya Construction P. Ltd. [2016] 387 ITR 529 (Guj) 9. On the other hand, the ld. DR though could not controvert the contention that there is no incriminating material found at the time of search, but he submitted that, once notice u/s 153(3) is issued to the assessee then it is incumbent upon the assessee to file the return of income and AO has all the powers to assess and reassess the tot…

ACIT, Central Circle- 20, New Delhi vs. Alchemist Life Sciences Ltd., New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 793/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Jul 2021AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 792/Del/2018 : Asstt. Year: 2009-10 Ita No. 793/Del/2018 : Asstt. Year: 2010-11 Ita No. 794/Del/2018 : Asstt. Year: 2011-12 Ita No. 795/Del/2018 : Asstt. Year: 2012-13 Acit, Vs M/S Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (Appellantt (Respondent) Pan No. Aabcv3029Q Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 139(1)Section 153(3)Section 153A

…(Karnataka).  DCIT Vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011.  Pr.CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.369/2015 (Del HC).  Pr. CIT VS. Kurele Paper Mills Pvt. Ltd. [2016] 380 ITR 65 (SC)  CIT Vs. Saumya Construction P. Ltd. [2016] 387 ITR 529 (Guj) 9. On the other hand, the ld. DR though could not controvert the contention that there is no incriminating material found at the time of search, but he submitted that, once notice u/s 153(3) is issued to the assessee then it is incumbent upon the assessee to file the return of income and AO has all the powers to assess and reassess the tot…

ACIT, Central Circle- 20, New Delhi vs. Alchemist Life Sciences Ltd., New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 792/DEL/2018[2009-10]Status: DisposedITAT Delhi12 Jul 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 792/Del/2018 : Asstt. Year: 2009-10 Ita No. 793/Del/2018 : Asstt. Year: 2010-11 Ita No. 794/Del/2018 : Asstt. Year: 2011-12 Ita No. 795/Del/2018 : Asstt. Year: 2012-13 Acit, Vs M/S Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (Appellantt (Respondent) Pan No. Aabcv3029Q Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 139(1)Section 153(3)Section 153A

…(Karnataka).  DCIT Vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011.  Pr.CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.369/2015 (Del HC).  Pr. CIT VS. Kurele Paper Mills Pvt. Ltd. [2016] 380 ITR 65 (SC)  CIT Vs. Saumya Construction P. Ltd. [2016] 387 ITR 529 (Guj) 9. On the other hand, the ld. DR though could not controvert the contention that there is no incriminating material found at the time of search, but he submitted that, once notice u/s 153(3) is issued to the assessee then it is incumbent upon the assessee to file the return of income and AO has all the powers to assess and reassess the tot…

Abhieshek Tewari, New Delhi vs. DCIT, Central Circle-13, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 6349/DEL/2017[2009-10]Status: DisposedITAT Delhi12 Jul 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…(Karnataka).  DCIT Vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011.  Pr.CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.369/2015 (Del HC).  Pr. CIT VS. Kurele Paper Mills Pvt. Ltd. [2016] 380 ITR 65 (SC)  CIT Vs. Saumya Construction P. Ltd. [2016] 387 ITR 529 (Guj) 9. On the other hand, the ld. DR though could not controvert the contention that there is no incriminating material found at the time of search, but he submitted that, once notice u/s 153(3) is issued to the assessee then it is incumbent upon the assessee to file the return of income and AO has all the powers to assess and reassess the tot…

Abhieshek Tewari, New Delhi vs. DCIT, Central Circle-13, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 6348/DEL/2017[2008-09]Status: DisposedITAT Delhi12 Jul 2021AY 2008-09

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…(Karnataka).  DCIT Vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011.  Pr.CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.369/2015 (Del HC).  Pr. CIT VS. Kurele Paper Mills Pvt. Ltd. [2016] 380 ITR 65 (SC)  CIT Vs. Saumya Construction P. Ltd. [2016] 387 ITR 529 (Guj) 9. On the other hand, the ld. DR though could not controvert the contention that there is no incriminating material found at the time of search, but he submitted that, once notice u/s 153(3) is issued to the assessee then it is incumbent upon the assessee to file the return of income and AO has all the powers to assess and reassess the tot…

Abhishek Tiwari, New Delhi vs. DCIT, Central Circle- 13, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 6347/DEL/2017[2007-08]Status: DisposedITAT Delhi12 Jul 2021AY 2007-08

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…(Karnataka).  DCIT Vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011.  Pr.CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.369/2015 (Del HC).  Pr. CIT VS. Kurele Paper Mills Pvt. Ltd. [2016] 380 ITR 65 (SC)  CIT Vs. Saumya Construction P. Ltd. [2016] 387 ITR 529 (Guj) 9. On the other hand, the ld. DR though could not controvert the contention that there is no incriminating material found at the time of search, but he submitted that, once notice u/s 153(3) is issued to the assessee then it is incumbent upon the assessee to file the return of income and AO has all the powers to assess and reassess the tot…

Abhishek Tiwari, New Delhi vs. DCIT, Central Circle- 13, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 6346/DEL/2017[2006-07]Status: DisposedITAT Delhi12 Jul 2021AY 2006-07

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…(Karnataka).  DCIT Vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011.  Pr.CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.369/2015 (Del HC).  Pr. CIT VS. Kurele Paper Mills Pvt. Ltd. [2016] 380 ITR 65 (SC)  CIT Vs. Saumya Construction P. Ltd. [2016] 387 ITR 529 (Guj) 9. On the other hand, the ld. DR though could not controvert the contention that there is no incriminating material found at the time of search, but he submitted that, once notice u/s 153(3) is issued to the assessee then it is incumbent upon the assessee to file the return of income and AO has all the powers to assess and reassess the tot…

Abhishek Tiwari, New Delhi vs. DCIT, Central Circle- 13, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 6345/DEL/2017[2005-06]Status: DisposedITAT Delhi12 Jul 2021AY 2005-06

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…(Karnataka).  DCIT Vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011.  Pr.CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.369/2015 (Del HC).  Pr. CIT VS. Kurele Paper Mills Pvt. Ltd. [2016] 380 ITR 65 (SC)  CIT Vs. Saumya Construction P. Ltd. [2016] 387 ITR 529 (Guj) 9. On the other hand, the ld. DR though could not controvert the contention that there is no incriminating material found at the time of search, but he submitted that, once notice u/s 153(3) is issued to the assessee then it is incumbent upon the assessee to file the return of income and AO has all the powers to assess and reassess the tot…

The ACIT, Vapi Circle, Vapi vs. M/S. N.R. Agarwal Industries Ltd., Vapi

In the result the ground No

ITA 1526/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

…आयकरअपीलीयअिधकरण, सुरत"ायपीठ, सुरत INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual Hearing) I.T.(SS)A’s No.14,15,16/AHD/2016, ITA’s No.1302,1303& 3032/AHD/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The ACIT/DCIT, Circle-3, Plot No.169 to 169, Phase No.1, Surat. GIDC, Vapi. [PAN: AAACN 7721 N] अपीलाथ" / Appellant ""थ"/Respondent आ.अ.सं./I.T.(SS).A’s No. 46,47,48,49,1526 & 1527/Ahd/2016 िनधा"रणवष"/Assessment Years: 2007-08 to 2012-13 The ACIT/DCIT, Circle-3, Surat…