What is Pr. CIT v. Saumya Constructions (P.)Ltd. authority for?

Assessments under Section 153A cannot be sustained without any incriminating material found during the search that substantiates the additions. This principle applies even to completed assessments where no additional income is disclosed.

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

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

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

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

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

Alankit Forex India Limited, New Delhi vs. DCIT, Central Circle-28, New Delhi

ITA 4210/DEL/2025[2015-16]Status: DisposedITAT Delhi28 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…ement with the view taken by the Delhi High Court in Kabul Chawla [CITv. Kabul Chawla, 2015 SCC OnLine Del 11555 : (2016) 380 ITR 573] and the Gujarat High Court in Saumya Construction (P) [CIT v. Saumya Construction (P) Ltd., 2016 SCC OnLineGuj 9976 : (2016) 387 ITR 529] , taking the view that no addition can be made in respect of completed assessment in absence of any incriminating material. 29. While considering the issue involved, one has to consider the object and purpose of insertion of Section 153-A in the 1961 Act and when there shall be a block assessment under Section 153-A of the 1961 Act. 30. That pri…

Alankit Forex India Limited, New Delhi vs. DCIT, Central Circle-28, New Delhi

ITA 4209/DEL/2025[2014-15]Status: DisposedITAT Delhi28 Nov 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…ement with the view taken by the Delhi High Court in Kabul Chawla [CITv. Kabul Chawla, 2015 SCC OnLine Del 11555 : (2016) 380 ITR 573] and the Gujarat High Court in Saumya Construction (P) [CIT v. Saumya Construction (P) Ltd., 2016 SCC OnLineGuj 9976 : (2016) 387 ITR 529] , taking the view that no addition can be made in respect of completed assessment in absence of any incriminating material. 29. While considering the issue involved, one has to consider the object and purpose of insertion of Section 153-A in the 1961 Act and when there shall be a block assessment under Section 153-A of the 1961 Act. 30. That pri…

Alankit Forex India Limited, New Delhi vs. DCIT, Central Circle-28, New Delhi

ITA 4208/DEL/2025[2013-14]Status: DisposedITAT Delhi28 Nov 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…ement with the view taken by the Delhi High Court in Kabul Chawla [CITv. Kabul Chawla, 2015 SCC OnLine Del 11555 : (2016) 380 ITR 573] and the Gujarat High Court in Saumya Construction (P) [CIT v. Saumya Construction (P) Ltd., 2016 SCC OnLineGuj 9976 : (2016) 387 ITR 529] , taking the view that no addition can be made in respect of completed assessment in absence of any incriminating material. 29. While considering the issue involved, one has to consider the object and purpose of insertion of Section 153-A in the 1961 Act and when there shall be a block assessment under Section 153-A of the 1961 Act. 30. That pri…

Chandra Vidya Investment & Finance Pvt. Ltd., New Delhi vs. Deputy Commissioner of Income Tax, Central Circle -28, Delhi, New Delhi

ITA 4023/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

Section 153Section 153ASection 153C

…-A of the 1961 Act or not." 18. The Supreme Court while affirming the position in law as enunciated by this Court in Kabul Chawla and a judgment handed down by the Gujarat High Court in Pr. CIT v. Saumya Constructions (P.)Ltd. [2017] 81 taxmann.com 292/[2016] 387 ITR 529/2016 SCC Online Guj 9976 held as follows:- "28. For the reasons stated hereinbelow, we are in complete agreement with the view taken by the Delhi High Court in Kabul Chawla [CITv. Kabul Chawla, 2015 SCC OnLine Del 11555 : (2016) 380 ITR 573] and the Gujarat High Court in Saumya Construction (P) [CIT v. Saumya Construction (P) Ltd., 2016 SCC OnLin…

Chandra Vidya Investment & Finance Pvt. Ltd., New Delhi vs. Deputy Commissioner of Income Tax, Central Circle -28, Delhi, New Delhi

ITA 4022/DEL/2025[2015-16]Status: DisposedITAT Delhi20 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

Section 153Section 153ASection 153C

…-A of the 1961 Act or not." 18. The Supreme Court while affirming the position in law as enunciated by this Court in Kabul Chawla and a judgment handed down by the Gujarat High Court in Pr. CIT v. Saumya Constructions (P.)Ltd. [2017] 81 taxmann.com 292/[2016] 387 ITR 529/2016 SCC Online Guj 9976 held as follows:- "28. For the reasons stated hereinbelow, we are in complete agreement with the view taken by the Delhi High Court in Kabul Chawla [CITv. Kabul Chawla, 2015 SCC OnLine Del 11555 : (2016) 380 ITR 573] and the Gujarat High Court in Saumya Construction (P) [CIT v. Saumya Construction (P) Ltd., 2016 SCC OnLin…

Chandra Vidya Investment & Finance Pvt. Ltd., New Delhi vs. Deputy Commissioner of Income Tax, Central Circle -28, Delhi, New Delhi

ITA 4021/DEL/2025[2014-15]Status: DisposedITAT Delhi20 Nov 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

Section 153Section 153ASection 153C

…-A of the 1961 Act or not." 18. The Supreme Court while affirming the position in law as enunciated by this Court in Kabul Chawla and a judgment handed down by the Gujarat High Court in Pr. CIT v. Saumya Constructions (P.)Ltd. [2017] 81 taxmann.com 292/[2016] 387 ITR 529/2016 SCC Online Guj 9976 held as follows:- "28. For the reasons stated hereinbelow, we are in complete agreement with the view taken by the Delhi High Court in Kabul Chawla [CITv. Kabul Chawla, 2015 SCC OnLine Del 11555 : (2016) 380 ITR 573] and the Gujarat High Court in Saumya Construction (P) [CIT v. Saumya Construction (P) Ltd., 2016 SCC OnLin…

Shri V. Natarajan (Individual), Rasipuram vs. ACIT, Central Circle, Salem

In the result, both the appeals of assessee in ITA No

ITA 1801/CHNY/2024[2015-16]Status: DisposedITAT Chennai31 Oct 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr.Shiva Srinivas, CIT

Section 115BSection 143(3)Section 153ASection 250Section 250(6)Section 37Section 68

…., 374 ITR 645 (Bombay) d) CIT VS SKS Ispat and Power Ltd 398 ITR 584 (Bombay) e) CIT Vs Gurinder Singh Bawa 386 ITR 483 (Bombay) f) PCIT Vs Dipak Jashvnathlapunchal 397 ITR 153 (Gujarat) g) Decision of Gujarat HC in the case of Saumya Construction Pvt Ltd., (387 ITR 529) ITA Nos.1535 & 1801/Chny/2024 (AYs 2016-17 & 2015-16) Varadappan Natarajan/ V. Natarajan (Individual) :: 19 :: h) Jain Steel (India) Vs ACIT in Rajasthan HC 259 CTR 281 i) Decision of ITAT Chennai "B" Bench in the case of ACIT Central Circle-2(2), Chennai Vs RPD Earth MoveRs. Pvt Ltd., reported in (2019) 101 taxman.com89 (Chennai-Trib.) order…

Varadappan Natarajan, Rasipuram vs. ACIT, Central Circle, Salem

In the result, both the appeals of assessee in ITA No

ITA 1535/CHNY/2024[2016-17]Status: DisposedITAT Chennai31 Oct 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr.Shiva Srinivas, CIT

Section 115BSection 143(3)Section 153ASection 250Section 250(6)Section 37Section 68

…., 374 ITR 645 (Bombay) d) CIT VS SKS Ispat and Power Ltd 398 ITR 584 (Bombay) e) CIT Vs Gurinder Singh Bawa 386 ITR 483 (Bombay) f) PCIT Vs Dipak Jashvnathlapunchal 397 ITR 153 (Gujarat) g) Decision of Gujarat HC in the case of Saumya Construction Pvt Ltd., (387 ITR 529) ITA Nos.1535 & 1801/Chny/2024 (AYs 2016-17 & 2015-16) Varadappan Natarajan/ V. Natarajan (Individual) :: 19 :: h) Jain Steel (India) Vs ACIT in Rajasthan HC 259 CTR 281 i) Decision of ITAT Chennai "B" Bench in the case of ACIT Central Circle-2(2), Chennai Vs RPD Earth MoveRs. Pvt Ltd., reported in (2019) 101 taxman.com89 (Chennai-Trib.) order…