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 367,518 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.

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3952/DEL/2017[2008-09]Status: DisposedITAT Delhi05 Jul 2019AY 2008-09

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ld be justified. It was submitted that SLP preferred by the Revenue against the aforesaid decision has been dismissed in 257 Taxman 441 (SC). He further relied upon the decision of the Gujarat High Court in the case of PCIT vs. Somaya Construction Pvt. Ltd.: 387 ITR 529 and various other decisions. Insofar as the reliance placed by the ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 CIT(Appeals) on the decision of the Allahabad High Court in the case of CIT vs. Rajkumar Arora: 52 taxmann.com 172 is concerned, it was submitted that the decision of the jurisdictional High Court in Kabul Chawla (supra) is bindin…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3951/DEL/2017[2007-08]Status: DisposedITAT Delhi05 Jul 2019AY 2007-08

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ld be justified. It was submitted that SLP preferred by the Revenue against the aforesaid decision has been dismissed in 257 Taxman 441 (SC). He further relied upon the decision of the Gujarat High Court in the case of PCIT vs. Somaya Construction Pvt. Ltd.: 387 ITR 529 and various other decisions. Insofar as the reliance placed by the ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 CIT(Appeals) on the decision of the Allahabad High Court in the case of CIT vs. Rajkumar Arora: 52 taxmann.com 172 is concerned, it was submitted that the decision of the jurisdictional High Court in Kabul Chawla (supra) is bindin…

Sh. Krishan Kumar Modi, New Delhi vs. ACIT, New Delhi

In the result, the assessee's appeal is allowed

ITA 2894/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Jul 2019AY 2012-13

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ld be justified. It was submitted that SLP preferred by the Revenue against the aforesaid decision has been dismissed in 257 Taxman 441 (SC). He further relied upon the decision of the Gujarat High Court in the case of PCIT vs. Somaya Construction Pvt. Ltd.: 387 ITR 529 and various other decisions. Insofar as the reliance placed by the ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 CIT(Appeals) on the decision of the Allahabad High Court in the case of CIT vs. Rajkumar Arora: 52 taxmann.com 172 is concerned, it was submitted that the decision of the jurisdictional High Court in Kabul Chawla (supra) is bindin…

Sh. Krishan Kumar Modi, New Delhi vs. ACIT, New Delhi

In the result, the assessee's appeal is allowed

ITA 2893/DEL/2017[2007-08]Status: DisposedITAT Delhi05 Jul 2019AY 2007-08

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ld be justified. It was submitted that SLP preferred by the Revenue against the aforesaid decision has been dismissed in 257 Taxman 441 (SC). He further relied upon the decision of the Gujarat High Court in the case of PCIT vs. Somaya Construction Pvt. Ltd.: 387 ITR 529 and various other decisions. Insofar as the reliance placed by the ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 CIT(Appeals) on the decision of the Allahabad High Court in the case of CIT vs. Rajkumar Arora: 52 taxmann.com 172 is concerned, it was submitted that the decision of the jurisdictional High Court in Kabul Chawla (supra) is bindin…

Sh. Krishan Kumar Modi, New Delhi vs. ACIT, New Delhi

In the result, the assessee's appeal is allowed

ITA 2892/DEL/2017[2006-07]Status: DisposedITAT Delhi05 Jul 2019AY 2006-07

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ld be justified. It was submitted that SLP preferred by the Revenue against the aforesaid decision has been dismissed in 257 Taxman 441 (SC). He further relied upon the decision of the Gujarat High Court in the case of PCIT vs. Somaya Construction Pvt. Ltd.: 387 ITR 529 and various other decisions. Insofar as the reliance placed by the ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 CIT(Appeals) on the decision of the Allahabad High Court in the case of CIT vs. Rajkumar Arora: 52 taxmann.com 172 is concerned, it was submitted that the decision of the jurisdictional High Court in Kabul Chawla (supra) is bindin…

Swastik Carecon Limited, Mehsana vs. ITO, Ward-4(1)(2), Ahmedabad

In the result, Misc. Application of the Revenue is dismissed

ITA 75/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad02 Jul 2019AY 2014-15

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri Vijay Ranjan & Ira Kapoor, AR’sFor Respondent: Shri L. P. Jain, Sr. D.R
Section 143(2)Section 14ASection 153A

…ugh tax effect involved therein is below taxable limit prescribed by the CBDT. We find from the CIT(A)'s order that the CIT(A) has allowed the appeal of the assessee while considering various case laws including the decision in the case of Saumya Construction 387 ITR 529 (Guj). Revenue in MA itself has contended that SLP against decision of Hon'ble Gujarat High Court in the case of Saumya Construction has been dismissed by the Hon'ble Supreme Court vide order dated 24.4.2018. There is nothing before us to show that constitutional validity of the provisions of an Act or Rule is under challenge on the issue, as sti…

DCIT, Jaipur vs. Siyaram Exports India Pvt. Ltd., Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 136/JPR/2017[2009-10]Status: DisposedITAT Jaipur17 Jun 2019AY 2009-10

Bench: Or During The Hearing Of This Appeal.”

For Appellant: Shri Rajeev Sogani (CA) &For Respondent: Shri B.K. Gupta (JCIT)
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 136/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke The ACIT, M/s Siyaram Exports India Pvt. Ltd., Vs. Central Circle-3, 18, Siyaram Street, Tonk Road, Jaipur. Durgapura, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKCS 1420 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sogani (CA) & Shri Rohan Sog…

M/S.Geetanjali Space Private Limited, Mumbai vs. Dy. CIT CC-1(1), Mumbai

In the result, the appeal of the assessee is allowed and that of the Revenue is dismissed

ITA 782/MUM/2019[2010-11]Status: DisposedITAT Mumbai31 May 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2010-11

For Appellant: Shri Dilip Lakhani, A.RFor Respondent: Shri Rahul Raman, D.R
Section 143(3)Section 153ASection 68

…782/M/2019 & ITA No.1969/M/2019 M/s. Geetanjali Space Pvt. Ltd. 14. 189-194 Commr. Of Income-tax 49 Taxmann.com Bombay Vs. MurliAgro 172 High Court Products Ltd. 195-212 Nikki Agarwal vs. Asst. ITA Mumbai 15. Commissioner of No.879/M/2011 ITAT Income Tax 16. 387 ITR 529 (2017) Gujrat High 213-227 PCIT-4 Vs. Saumya 17. 83 Taxmann.com 228-240 Smt. Yamini Agarwal Kolkata 209 (2017) vs. Deputy Commr. Of ITAT Income-tax, Central Circle-3(3), Kolkata 18. 84 Taxmann.com Supreme 241-259 Dayawanti Vs. 296 Court Commissioner of Income-tax 20.1 It is pertinent to note here that the Section 153A(1) of the Act starts with…

Income Tax Officer, Ward 2(2)(2), Surat vs. Shri Muhammad Iqbal Abdulsattar Memon, Surat

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

ITA 85/SRT/2017[2013-14]Status: DisposedITAT Surat14 May 2019AY 2013-14

Bench: Shri Bhavnesh Saini & Shri O.P.Meenaआ.अ.सं./I.T(Ss)A.No’S.83 To 86/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Amitbhai Manubhai Kachadiya, Vs. The Deputy Commissioner 128, Mamta Park Society-1, Varachha Of Income Tax, Road, Surat. Central Circle-2, Surat. [Pan: Amqpk 4491 D] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T(Ss)A.No’S.57 To 60/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Ankit Manubhai Kachadiya, Vs. The Deputy Commissioner 128, Mamta Park Society-1, Varachha Of Income Tax, Road, Surat. Central Circle-2, Surat. [Pan: Ayupk 8096 N] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T(Ss)A.No’S.63 To 66/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Bharatbhai Manubhai Baldha, Vs. The Deputy Commissioner 13-18, Shiv Row House, Aai Mata Chow, Of Income Tax, Nr. Parvat Jakat Naka, Surat. Central Circle-2, Surat. [Pan: Ahwpb 3830 G] अपीलाथ" Appellant ""यथ"/Respondent

For Appellant: Shri Mitish Modi – CA &For Respondent: Shri Srinivas T.Bidari - CIT-DR
Section 132Section 139Section 153ASection 68

…e appeals and go to the root of the matter, therefore, same may be admitted for hearing. In support of contention, he has relied upon following decisions i) Pr.CIT Vs. Meeta Gutgutia (2018) 96 taxmann.com 468 (SC) ; ii) CIT Vs. Saumya Construction Ltd. (2016) 387 ITR 529 (Guj) ; iii) Pr. CIT-1 Vs. Devangi (2017) 88 taxmann.com 610 (Gujarat) and iv) Pr. CIT Vs. Jay Infrastructure and Properties Pvt. Ltd. (In Tax Apeal No. 740 of 2016, order dtd. 10-10-2016) and CIT Vs. Kabul Chawla 61 taxmann.com 412(Delhi). Shri Amitbhai Manubhai Kachadiya and Others. Page 5 of 8 He has further submitted that no new facts are r…

Chandulal Amrutlal Shah, Surat vs. The ITO, Ward-3(3)(1), Surat

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

ITA 84/SRT/2017[2004-05]Status: DisposedITAT Surat14 May 2019AY 2004-05

Bench: Shri Bhavnesh Saini & Shri O.P.Meenaआ.अ.सं./I.T(Ss)A.No’S.83 To 86/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Amitbhai Manubhai Kachadiya, Vs. The Deputy Commissioner 128, Mamta Park Society-1, Varachha Of Income Tax, Road, Surat. Central Circle-2, Surat. [Pan: Amqpk 4491 D] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T(Ss)A.No’S.57 To 60/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Ankit Manubhai Kachadiya, Vs. The Deputy Commissioner 128, Mamta Park Society-1, Varachha Of Income Tax, Road, Surat. Central Circle-2, Surat. [Pan: Ayupk 8096 N] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T(Ss)A.No’S.63 To 66/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Bharatbhai Manubhai Baldha, Vs. The Deputy Commissioner 13-18, Shiv Row House, Aai Mata Chow, Of Income Tax, Nr. Parvat Jakat Naka, Surat. Central Circle-2, Surat. [Pan: Ahwpb 3830 G] अपीलाथ" Appellant ""यथ"/Respondent

For Appellant: Shri Mitish Modi – CA &For Respondent: Shri Srinivas T.Bidari - CIT-DR
Section 132Section 139Section 153ASection 68

…e appeals and go to the root of the matter, therefore, same may be admitted for hearing. In support of contention, he has relied upon following decisions i) Pr.CIT Vs. Meeta Gutgutia (2018) 96 taxmann.com 468 (SC) ; ii) CIT Vs. Saumya Construction Ltd. (2016) 387 ITR 529 (Guj) ; iii) Pr. CIT-1 Vs. Devangi (2017) 88 taxmann.com 610 (Gujarat) and iv) Pr. CIT Vs. Jay Infrastructure and Properties Pvt. Ltd. (In Tax Apeal No. 740 of 2016, order dtd. 10-10-2016) and CIT Vs. Kabul Chawla 61 taxmann.com 412(Delhi). Shri Amitbhai Manubhai Kachadiya and Others. Page 5 of 8 He has further submitted that no new facts are r…

Alamail Raju, Bhopal vs. ACIT Central-2, Bhopal

In the result, appeals of the assessee for A

ITA 831/IND/2017[2014-15]Status: DisposedITAT Indore29 Apr 2019AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 139(1)Section 153A

…t the assessee had earned any income other than disclosed in the return. In this connection, attention is drawn to the following decisions: a.CIT vs. Kabul Chawla 281 CTR 85 (Delhi) b.PC IT 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.) Very recently the Hon'ble lndore Tribunal in the case of Shri Omprakash Gupta vs. ACIT in IT(SS) 277 to 2811lND/2017 for A.Y. 2008-09 to 2012-13 has allowed the assessee's appeal and deleted the addition and held that in absence of any incriminating d…

Smt. Alamail Raju, Bhopal vs. The ACIT (Central) II, Bhopal

In the result, appeals of the assessee for A

ITA 320/IND/2017[2010-11]Status: DisposedITAT Indore29 Apr 2019AY 2010-11

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 139(1)Section 153A

…t the assessee had earned any income other than disclosed in the return. In this connection, attention is drawn to the following decisions: a.CIT vs. Kabul Chawla 281 CTR 85 (Delhi) b.PC IT 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.) Very recently the Hon'ble lndore Tribunal in the case of Shri Omprakash Gupta vs. ACIT in IT(SS) 277 to 2811lND/2017 for A.Y. 2008-09 to 2012-13 has allowed the assessee's appeal and deleted the addition and held that in absence of any incriminating d…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. Smt. Reema Harish Bhatia, Kota

ITA 790/JPR/2018[2016-17]Status: DisposedITAT Jaipur25 Apr 2019AY 2016-17
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…sment proceedings u/s 153A is illegal and bad in law. In support of his contention the ld. A/R placed reliance on the following cases laws :- Jai Steel (India) vs. Assistant Commissioner of Income Tax 219 Taxman 233 (Raj. HC) Saumya Construction Pvt. Ltd. 387 ITR 529 (Guj. HC) PCIT vs. Meeta Gutgutia 395 ITR 526 (Del. HC) CIT vs. Kabul Chawla 126 DTR 130 (Del. HC) DCIT vs. M/s. A.M. Exports In ITA No. 561/JP/2018 dated 07.01.2019. 9 ITA Nos. 1284(4)/JP/2018 Smt. Reema Harish Bhatia, Kota. Thus the ld. A/R has submitted that in the proceedings under section 153A the AO can reassess the income in respect t…

Deputy Commissioner of Income Tax. Central Circle, Kota vs. Smt. Reema Harish Bhatia, Kota

ITA 789/JPR/2018[2014-15]Status: DisposedITAT Jaipur25 Apr 2019AY 2014-15
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…sment proceedings u/s 153A is illegal and bad in law. In support of his contention the ld. A/R placed reliance on the following cases laws :- Jai Steel (India) vs. Assistant Commissioner of Income Tax 219 Taxman 233 (Raj. HC) Saumya Construction Pvt. Ltd. 387 ITR 529 (Guj. HC) PCIT vs. Meeta Gutgutia 395 ITR 526 (Del. HC) CIT vs. Kabul Chawla 126 DTR 130 (Del. HC) DCIT vs. M/s. A.M. Exports In ITA No. 561/JP/2018 dated 07.01.2019. 9 ITA Nos. 1284(4)/JP/2018 Smt. Reema Harish Bhatia, Kota. Thus the ld. A/R has submitted that in the proceedings under section 153A the AO can reassess the income in respect t…

Smt. Reema Harish Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 597/JPR/2018[2016-17]Status: DisposedITAT Jaipur25 Apr 2019AY 2016-17
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…sment proceedings u/s 153A is illegal and bad in law. In support of his contention the ld. A/R placed reliance on the following cases laws :- Jai Steel (India) vs. Assistant Commissioner of Income Tax 219 Taxman 233 (Raj. HC) Saumya Construction Pvt. Ltd. 387 ITR 529 (Guj. HC) PCIT vs. Meeta Gutgutia 395 ITR 526 (Del. HC) CIT vs. Kabul Chawla 126 DTR 130 (Del. HC) DCIT vs. M/s. A.M. Exports In ITA No. 561/JP/2018 dated 07.01.2019. 9 ITA Nos. 1284(4)/JP/2018 Smt. Reema Harish Bhatia, Kota. Thus the ld. A/R has submitted that in the proceedings under section 153A the AO can reassess the income in respect t…

Smt. Reema Harish Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 596/JPR/2018[2013-14]Status: DisposedITAT Jaipur25 Apr 2019AY 2013-14
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…sment proceedings u/s 153A is illegal and bad in law. In support of his contention the ld. A/R placed reliance on the following cases laws :- Jai Steel (India) vs. Assistant Commissioner of Income Tax 219 Taxman 233 (Raj. HC) Saumya Construction Pvt. Ltd. 387 ITR 529 (Guj. HC) PCIT vs. Meeta Gutgutia 395 ITR 526 (Del. HC) CIT vs. Kabul Chawla 126 DTR 130 (Del. HC) DCIT vs. M/s. A.M. Exports In ITA No. 561/JP/2018 dated 07.01.2019. 9 ITA Nos. 1284(4)/JP/2018 Smt. Reema Harish Bhatia, Kota. Thus the ld. A/R has submitted that in the proceedings under section 153A the AO can reassess the income in respect t…

Smt. Jaya Prem Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, the appeal of the assessee for A

ITA 594/JPR/2018[2016-17]Status: DisposedITAT Jaipur25 Apr 2019AY 2016-17
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 132Section 139Section 143(2)Section 153ASection 153A(1)Section 2(22)(e)

…sment proceedings u/s 153A is illegal and bad in law. In support of his contention the ld. A/R placed reliance on the following cases laws :- Jai Steel (India) vs. Assistant Commissioner of Income Tax 219 Taxman 233 (Raj. HC) Saumya Construction Pvt. Ltd. 387 ITR 529 (Guj. HC) PCIT vs. Meeta Gutgutia 395 ITR 526 (Del. HC) CIT vs. Kabul Chawla 126 DTR 130 (Del. HC) Smt. Jaya Prem Bhatia, Kota. DCIT vs. M/s. A.M. Exports In ITA No. 561/JP/2018 dated 07.01.2019. Thus the ld. A/R has submitted that in the proceedings under section 153A the AO can reassess the income in respect to 6 preceding years, however, t…

Smt. Jaya Prem Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, the appeal of the assessee for A

ITA 593/JPR/2018[2013-14]Status: DisposedITAT Jaipur25 Apr 2019AY 2013-14
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 132Section 139Section 143(2)Section 153ASection 153A(1)Section 2(22)(e)

…sment proceedings u/s 153A is illegal and bad in law. In support of his contention the ld. A/R placed reliance on the following cases laws :- Jai Steel (India) vs. Assistant Commissioner of Income Tax 219 Taxman 233 (Raj. HC) Saumya Construction Pvt. Ltd. 387 ITR 529 (Guj. HC) PCIT vs. Meeta Gutgutia 395 ITR 526 (Del. HC) CIT vs. Kabul Chawla 126 DTR 130 (Del. HC) Smt. Jaya Prem Bhatia, Kota. DCIT vs. M/s. A.M. Exports In ITA No. 561/JP/2018 dated 07.01.2019. Thus the ld. A/R has submitted that in the proceedings under section 153A the AO can reassess the income in respect to 6 preceding years, however, t…

Smt. Reema Harish Bhatia, Kota vs. Deputy Commissioner of Income Tax. Central Circle, Kota

ITA 1284/JPR/2018[2012-13]Status: DisposedITAT Jaipur25 Apr 2019AY 2012-13
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…sment proceedings u/s 153A is illegal and bad in law. In support of his contention the ld. A/R placed reliance on the following cases laws :- Jai Steel (India) vs. Assistant Commissioner of Income Tax 219 Taxman 233 (Raj. HC) Saumya Construction Pvt. Ltd. 387 ITR 529 (Guj. HC) PCIT vs. Meeta Gutgutia 395 ITR 526 (Del. HC) CIT vs. Kabul Chawla 126 DTR 130 (Del. HC) DCIT vs. M/s. A.M. Exports In ITA No. 561/JP/2018 dated 07.01.2019. 9 ITA Nos. 1284(4)/JP/2018 Smt. Reema Harish Bhatia, Kota. Thus the ld. A/R has submitted that in the proceedings under section 153A the AO can reassess the income in respect t…

Shri Banna Lal Jat, Bhilwara vs. Assistant Commissioner of Income Tax, Ajmer

In the result, theses appeals filed by the assessee are allowed

ITA 476/JPR/2018[2015-16]Status: DisposedITAT Jaipur24 Apr 2019AY 2015-16
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri B.K. Gupta (CIT)
Section 10(38)Section 143(2)Section 153A

…ready assessed. 7.6 The issue of additions made by the AO while framing the assessment u/s 143(3)/153A, if no incriminating material is found during the course of search was considered by Hon’ble Gujarat High court in the case of Soumya construction PL Vs CIT 387 ITR 529. In its order dated 14/03/2016 Hon’ble court has categorically stated that, in cases of completed assessment, if no incriminating material is found then no additions can be made in the assessment framed u/s 153A of the act. The relevant para no. 18 8s 19 of the court order can be referred to. Similar view of also taken in the following judgments,…