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.

M/S. Bodal Chemicals Ltd., Ahmedabad vs. The Dy.CIT, Circle-1, Ahmedabad

In the result, the appeals being IT(SS)A No

ITA 318/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri S.S. Nagar, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR and Shri B.P. Srivastava, Sr.DR
Section 115JSection 132(1)Section 139(1)Section 139(5)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)(a)Section 153A(1)(b)

…T some incriminating material unearthed during course of search which was not produced or not already disclosed or made known in course of original assessment. The Ld. AR relied upon the following judgments:- i. Pr. CIT vs. Saumya Construction (P) Ltd. (2016) 387 ITR 529 ii. CIT vs. Kabul Chawla (2015) 61 taxmann.com 412 (Delhi HC) iii. Jignesh Hiralat Shah vs. ACIT (IT (881 A No. 100 to 108 / Ahd / 2021). iv. Shri Dineshbhai P. Sarothia vs. ACIT (ITA No. 744 / RJJ / 2014). v. ACIT vs. Shardaben Arvindbhai Patel (IT(SS)A No. 448 & 465/ AHP/2019). vi. Ankur Chemfood Limited vs. Pr. CIT (ITA No. 93 / Ahd / 202…

Shri Amit Mangilal Jain, Mumbai vs. ACIT, - 33(1), Mumbai

In the result, both the above appeals are allowed

ITA 3332/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Jul 2025AY 2010-11

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Naresh Jain & Shri Mahaveer Jain, ARsFor Respondent: Shri Ram Krishn Kedia, (Sr. DR)
Section 131Section 143(3)Section 147Section 148Section 153C

…jurisdiction to assess or reassess the 'total income' in respect of each assessment year falling within six assessment years. However, it is required to be noted that as per the second proviso to Section 153A, the assessment or re- assessment, if any, (2016) 387 ITR 529 (Guj.) relating to any assessment year falling within the period of six assessment years pending on the date of initiation of the search under Section 132 or making of requisition under Section 132A, as the case may be, shall abate. As per sub-section (2) of Section 153A, if any proceeding initiated or any order of assessment or reassessment mad…

C5 Infra Private Limited, Secunderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 332/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 Jul 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.332/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2017-18) C5 Infra (P) Ltd Vs. Acit Secunderabad Central Circle 2(3) Pan:Aafcc2138K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca Shri C. Maheshwar Reddy, Ca राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 02/07/2025 घोषणा की तारीख/Pronouncement: 25/07/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Order Dated 10/03/2023 Of The Learned Cit (A)-12, Hyderabad, For The A.Y.2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri K.C. Devdas, CAFor Respondent: : Shri Narender Kumar Naik
Section 132Section 139(1)Section 143(3)Section 153ASection 40A(3)

…ITA No 332 of 2023 C5 Infra P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘DB-B‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.332/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2017-18) C5 Infra (P) Ltd Vs. ACIT Secunderabad Central Circle 2(3) PAN:AAFCC2138K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri K.C. Devdas, CA Shri C. Maheshwar Reddy, CA राज" व "ारा/Revenue by:: Shri Narender Kumar Naik, CIT(DR) सुनवाई की तारीख/Date of hearing: 02/07/2025 घोषणा की तारीख/Pronouncement: 25…

Mahadhan Agritech Limited (Formerly Known As Smartchem Technologies Ltd), Mumbai vs. Assistant Commissioner of Income Tax Central Circle 8(1), Mumbai

In the result, the appeals filed by the assessee are

ITA 5423/MUM/2024[2020-21]Status: DisposedITAT Mumbai24 Jul 2025AY 2020-21
Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2227/Mum/2024 (Assessment Year :2017-18) ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.2229/Mum/2024 (Assessment Year :2018-19) ITA No.3937/Mum/2024 (Assessment Year :2019-20) ITA No.5423/Mum/2024 (Assessment Year :2020-21) Mahadhan AgriTech Limited (Formerly known as Smartchem Technologies Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 Vs. Assistant Commissioner of Income Tax, Central Circle 8(1), Mumbai PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) ITA…

Mahadhan Agritech Limited (Formerly Known As Smartchem Technologies Limited ), Mumbai vs. Deputy Commissioner of Income Tax, Central Circle -8(1), Mumbai

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 3937/MUM/2024[2019-20]Status: DisposedITAT Mumbai24 Jul 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.3937/Mum/2024 (Assessment Year :2019-20) Mahadhan AgriTech Limited Vs. Assistant Commissioner (Formerly known as of Income Tax, Central Smartchem Technologies Circle 8(1), Mumbai Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) Dy.Commissioner of Vs. Mahadhan AgriTech Income Tax, Central Limited Circle 8(1), Mumbai (Formerly known as Smartchem Technologies Ltd.) Survey N…

DCIT Central Circle 8(1), Mumbai vs. Mahadhan Agritech Limited, Pune

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 3569/MUM/2024[2019-20]Status: DisposedITAT Mumbai24 Jul 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.3937/Mum/2024 (Assessment Year :2019-20) Mahadhan AgriTech Limited Vs. Assistant Commissioner (Formerly known as of Income Tax, Central Smartchem Technologies Circle 8(1), Mumbai Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) Dy.Commissioner of Vs. Mahadhan AgriTech Income Tax, Central Limited Circle 8(1), Mumbai (Formerly known as Smartchem Technologies Ltd.) Survey N…

Mahadhan Agritech Limited (Formerly Known As Smartchem Technologies Ltd, Mumbai vs. Commissioner of Income Tax(Appeal)--50, Mumai

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 2229/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Jul 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.3937/Mum/2024 (Assessment Year :2019-20) Mahadhan AgriTech Limited Vs. Assistant Commissioner (Formerly known as of Income Tax, Central Smartchem Technologies Circle 8(1), Mumbai Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) Dy.Commissioner of Vs. Mahadhan AgriTech Income Tax, Central Limited Circle 8(1), Mumbai (Formerly known as Smartchem Technologies Ltd.) Survey N…

Mahadhan Agritech Limited (Formerly Knwon As Smartech Technologies Ltd ), Mumbai vs. Commissioner of Income Tax (Appeals)-Mumbai-50, Mumbai

In the result, the appeals filed by the assessee are

ITA 2228/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Jul 2025AY 2016-17
Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2227/Mum/2024 (Assessment Year :2017-18) ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.2229/Mum/2024 (Assessment Year :2018-19) ITA No.3937/Mum/2024 (Assessment Year :2019-20) ITA No.5423/Mum/2024 (Assessment Year :2020-21) Mahadhan AgriTech Limited (Formerly known as Smartchem Technologies Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 Vs. Assistant Commissioner of Income Tax, Central Circle 8(1), Mumbai PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) ITA…

Mahadhan Agritech Limited (Formerly Known As Smartech Technologies Ltd, Mumbai vs. Commissioner of Income Tax (Appeals)-Mumbai.50, Mumbai

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 2227/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Jul 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.3937/Mum/2024 (Assessment Year :2019-20) Mahadhan AgriTech Limited Vs. Assistant Commissioner (Formerly known as of Income Tax, Central Smartchem Technologies Circle 8(1), Mumbai Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) Dy.Commissioner of Vs. Mahadhan AgriTech Income Tax, Central Limited Circle 8(1), Mumbai (Formerly known as Smartchem Technologies Ltd.) Survey N…

The ACIT, Central Circle-1, Vadodara vs. M/S. S.S. Infra, Vadodara

In the result, for the detailed reasons recorded above while adjudicating each of the grounds, all the grounds raised by the Revenue in these appeals for the assessment years 2015–16 to 2018–19 sta...

ITA 158/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad20 Jun 2025AY 2018-19

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarit(Ss)A No.78, 79 & 80/Ahd/2021 Asstt.Year : 2015-16, 2016-17 & 2017-16 & Asstt.Year 2018-19 Dcit, Cent.Cir.1 M/S.S.S. Infra Vadodara. Vs. Survey No.579 Shree Hari Duplex, Mouje Bil Vadodaa 391 410. Pan : Acnfs 6514 Q (Applicant) (Responent)

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 131Section 132Section 143(1)Section 143(3)Section 153CSection 69ASection 69C

…ons in such reassessment can be made only on the basis of incriminating material seized during the course of search or requisition. This position has been affirmed in various authoritative pronouncements including PCIT v. Saumya Construction Pvt. Ltd. [(2016) 387 ITR 529 (Guj)] and CIT v. Kabul Chawla [(2016) 380 ITR 573 (Del.)]. In the present case, the CIT(A), having noted that the assessments for A.Ys. 2016–17 to 2018–19 were not abated on the date of search, has rightly concluded that additions could not have been made in those years in the absence of any year-specific incriminating document. The only materia…

Robin Ramavtar Goenka, Ahmedabad vs. The ACIT, Central Circle-1(2), Ahmedabad

In the result, the appeal filed by the Revenue IT[SS]A Nos

ITA 434/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad30 May 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 69C

…incriminating material found during the course of search action carried out in the case of the assessee concerned. Reliance is placed on following decisions:  PCIT vs. Abhisar Buildwell P. Ltd.–(2023) 454 ITR 212 (SC);  PCIT vs. Saumya Construction – (2017) 387 ITR 529 (Guj);  CIT vs. Kabul Chawla – (2015) 380 ITR 573 (Del.);  Priyablue Shipping P. Ltd. – IT(SS)A 40-41/Ahd/2022;  PCIT - Kutch Salt & Allies Ind Ltd. – TA 283 of 2023 (Guj)  PCIT vs. Backbone Projects Ltd. – TA88& 205 of 2023 (Guj) 22.2. Thus Ld CIT(A) has rightly held given a factual finding that none of the additions in the captioned appeal…

Surinder Singh Ryait, Ludhiana vs. ACIT, CC-II, Ludhiana

The appeal stand allowed accordingly

ITA 154/CHANDI/2023[2012-2013]Status: DisposedITAT Chandigarh22 May 2025AY 2012-2013

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.153/Chandi/2023 (िनधा"रणवष" / Assessment Year: 2012-13) Ms. Amarjeet Kaur Ryait Acit # 224-H Bhai Randhir Singh Nagar Central Circle-Ii बनाम/ Vs. Ludhiana-141012 Ludhiana. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abnpr-0576-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं. / Ita No.154/Chandi/2023 (िनधा"रणवष" / Assessment Year: 2012-13) Shri Surinder Singh Ryait Acit बनाम/ Vs. # 224-H Bhai Randhir Singh Nagar Central Circle-Ii Ludhiana-141012 Ludhiana. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abmpr-3196-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri P.K. Goel (Ca) & Shri Sunil Arora (Advocate) – Ld. Ars ""थ"कीओरसे/Respondent By : Ms. Kusum Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 19-05-2025 घोषणाकीतारीख /Date Of Pronouncement : 22-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Two Different Assessee For Assessment Year (Ay) 2012-13 Have Identical Facts. First, We Take Up

For Appellant: Shri P.K. Goel (CA) and Shri Sunil AroraFor Respondent: Ms. Kusum Bansal (CIT) – Ld. DR
Section 10(38)Section 132Section 132ASection 143(2)Section 143(3)Section 68

…vt. Ltd. (149 Taxmann.com 399) would squarely apply to the facts of this case. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawla (380 ITR 573) as well as the decision of Hon’ble Gujarat High Court in Saumya Construction (P.) Ltd. (387 ITR 529), it was held that in respect of completed assessments / unabated assessments, no addition could be made by Assessing Officer in the absence of any incriminating material found during course of search under section 132 or requisition made under section 132A. Respectfully following the same, we allow the legal ground as urged by Ld. AR. The impugn…

Amarjeet Kaur Ryait, Ludhiana vs. ACIT, CC-II, Ludhiana

The appeal stand allowed accordingly

ITA 153/CHANDI/2023[2012-2013]Status: DisposedITAT Chandigarh22 May 2025AY 2012-2013

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.153/Chandi/2023 (िनधा"रणवष" / Assessment Year: 2012-13) Ms. Amarjeet Kaur Ryait Acit # 224-H Bhai Randhir Singh Nagar Central Circle-Ii बनाम/ Vs. Ludhiana-141012 Ludhiana. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abnpr-0576-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं. / Ita No.154/Chandi/2023 (िनधा"रणवष" / Assessment Year: 2012-13) Shri Surinder Singh Ryait Acit बनाम/ Vs. # 224-H Bhai Randhir Singh Nagar Central Circle-Ii Ludhiana-141012 Ludhiana. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abmpr-3196-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri P.K. Goel (Ca) & Shri Sunil Arora (Advocate) – Ld. Ars ""थ"कीओरसे/Respondent By : Ms. Kusum Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 19-05-2025 घोषणाकीतारीख /Date Of Pronouncement : 22-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Two Different Assessee For Assessment Year (Ay) 2012-13 Have Identical Facts. First, We Take Up

For Appellant: Shri P.K. Goel (CA) and Shri Sunil AroraFor Respondent: Ms. Kusum Bansal (CIT) – Ld. DR
Section 10(38)Section 132Section 132ASection 143(2)Section 143(3)Section 68

…vt. Ltd. (149 Taxmann.com 399) would squarely apply to the facts of this case. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawla (380 ITR 573) as well as the decision of Hon’ble Gujarat High Court in Saumya Construction (P.) Ltd. (387 ITR 529), it was held that in respect of completed assessments / unabated assessments, no addition could be made by Assessing Officer in the absence of any incriminating material found during course of search under section 132 or requisition made under section 132A. Respectfully following the same, we allow the legal ground as urged by Ld. AR. The impugn…

Krishnappa Gowder Kalyanasundaram, Coimbatore vs. DCIT, CC-3, Coimbatore

The appeal stand allowed accordingly

ITA 1909/CHNY/2024[2018-19]Status: DisposedITAT Chennai21 May 2025AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1906/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1907/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1908/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1909/Chny/2024 (िनधा(रण वष( / Assessment Year: 2018-19) Shri Krishnappa Gowder Kalyanasundaram Dcit बनाम/ 83/1, Smt Towers, Teacher’S Colony, Central Circle-3 Vs. Karamadai, Coimbatore-641104. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Afbpk-6901-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015- 16 To 2018-19 Arises Out Of Separate Orders Of Learned First Appellate

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -
Section 143(3)Section 153ASection 153CSection 69

…the assessee. The adjudication of Hon’ble Court was as under: - XXXXXX XXXXXX Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawal (380 ITR 573) as well as the decision of Hon’ble Gujarat High Court in Saumya Construction (P.) Ltd. (387 ITR 529), it was held that in respect of completed assessments / unabated assessments, no addition could be made by Assessing Officer in the absence of any incriminating material found during course of search under section 132 or requisition made under section 132A. 7. Similar is the decision of Hon’ble Bombay High Court in the case of CIT vs. Continenta…

Krishnappa Gowder Kalyanasundaram, Coimbatore vs. DCIT, CC-3, Coimbatore

The appeal stand allowed accordingly

ITA 1908/CHNY/2024[2017-18]Status: DisposedITAT Chennai21 May 2025AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1906/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1907/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1908/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1909/Chny/2024 (िनधा(रण वष( / Assessment Year: 2018-19) Shri Krishnappa Gowder Kalyanasundaram Dcit बनाम/ 83/1, Smt Towers, Teacher’S Colony, Central Circle-3 Vs. Karamadai, Coimbatore-641104. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Afbpk-6901-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015- 16 To 2018-19 Arises Out Of Separate Orders Of Learned First Appellate

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -
Section 143(3)Section 153ASection 153CSection 69

…the assessee. The adjudication of Hon’ble Court was as under: - XXXXXX XXXXXX Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawal (380 ITR 573) as well as the decision of Hon’ble Gujarat High Court in Saumya Construction (P.) Ltd. (387 ITR 529), it was held that in respect of completed assessments / unabated assessments, no addition could be made by Assessing Officer in the absence of any incriminating material found during course of search under section 132 or requisition made under section 132A. 7. Similar is the decision of Hon’ble Bombay High Court in the case of CIT vs. Continenta…

Krishnappa Gowder Kalyanasundaram, Coimbatore vs. DCIT, CC-3, Coimbatore

The appeal stand allowed accordingly

ITA 1907/CHNY/2024[2016-17]Status: DisposedITAT Chennai21 May 2025AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1906/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1907/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1908/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1909/Chny/2024 (िनधा(रण वष( / Assessment Year: 2018-19) Shri Krishnappa Gowder Kalyanasundaram Dcit बनाम/ 83/1, Smt Towers, Teacher’S Colony, Central Circle-3 Vs. Karamadai, Coimbatore-641104. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Afbpk-6901-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015- 16 To 2018-19 Arises Out Of Separate Orders Of Learned First Appellate

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -
Section 143(3)Section 153ASection 153CSection 69

…the assessee. The adjudication of Hon’ble Court was as under: - XXXXXX XXXXXX Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawal (380 ITR 573) as well as the decision of Hon’ble Gujarat High Court in Saumya Construction (P.) Ltd. (387 ITR 529), it was held that in respect of completed assessments / unabated assessments, no addition could be made by Assessing Officer in the absence of any incriminating material found during course of search under section 132 or requisition made under section 132A. 7. Similar is the decision of Hon’ble Bombay High Court in the case of CIT vs. Continenta…

Krishnappa Gowder Kalyanasundaram, Coimbatore vs. DCIT, CC-3, Coimbatore

The appeal stand allowed accordingly

ITA 1906/CHNY/2024[2015-16]Status: DisposedITAT Chennai21 May 2025AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1906/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1907/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1908/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1909/Chny/2024 (िनधा(रण वष( / Assessment Year: 2018-19) Shri Krishnappa Gowder Kalyanasundaram Dcit बनाम/ 83/1, Smt Towers, Teacher’S Colony, Central Circle-3 Vs. Karamadai, Coimbatore-641104. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Afbpk-6901-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015- 16 To 2018-19 Arises Out Of Separate Orders Of Learned First Appellate

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -
Section 143(3)Section 153ASection 153CSection 69

…the assessee. The adjudication of Hon’ble Court was as under: - XXXXXX XXXXXX Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawal (380 ITR 573) as well as the decision of Hon’ble Gujarat High Court in Saumya Construction (P.) Ltd. (387 ITR 529), it was held that in respect of completed assessments / unabated assessments, no addition could be made by Assessing Officer in the absence of any incriminating material found during course of search under section 132 or requisition made under section 132A. 7. Similar is the decision of Hon’ble Bombay High Court in the case of CIT vs. Continenta…

Deputy Commissioner of Income-Tax, Madurai vs. M/S Industrial Mineral Co., 100% Eou, Tuticorin

In the result, the assessee’s appeal ITA No

ITA 529/CHNY/2023[2012]Status: DisposedITAT Chennai21 May 2025

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.390/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) M/S. Industrial Mineral Co. 100% Eou Acit बनाम/ 1/1C, Harbour Express Highway, Central Circle-(1), Vs. Thermal Nagar So, Tuticorin-628 006. Madurai "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं./ Ita No.529/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) Acit M/S. Industrial Mineral Co. 100% Eou बनाम/ Central Circle-(1), 1/1C, Harbour Express Highway, Vs. Madurai Thermal Nagar So, Tuticorin 628006 "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से/ Assessee By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ" की ओर से/Revenue By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 26-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR
Section 143(3)Section 153ASection 153A(1)Section 69B

…accordingly dismissed. In the facts and circumstances of the case, no costs. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawal (380 ITR 573) as well as the decision of Hon’ble Gujarat High Court in Saumya Construction (P.) Ltd. (387 ITR 529), it was held that in respect of completed assessments / unabated assessments, no addition could be made by Assessing Officer in the absence of any incriminating material found during course of search under section 132 or requisition made under section 132A. 5. Similar is the decision of Hon’ble Bombay High Court in the case of CIT vs. Continenta…

Industrial Mineral Co, 100%Eou, Tuticorin vs. ACIT, Central Circle-1, Madurai

In the result, the assessee’s appeal ITA No

ITA 390/CHNY/2023[2012-13]Status: DisposedITAT Chennai21 May 2025AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.390/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) M/S. Industrial Mineral Co. 100% Eou Acit बनाम/ 1/1C, Harbour Express Highway, Central Circle-(1), Vs. Thermal Nagar So, Tuticorin-628 006. Madurai "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं./ Ita No.529/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) Acit M/S. Industrial Mineral Co. 100% Eou बनाम/ Central Circle-(1), 1/1C, Harbour Express Highway, Vs. Madurai Thermal Nagar So, Tuticorin 628006 "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से/ Assessee By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ" की ओर से/Revenue By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 26-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR
Section 143(3)Section 153ASection 153A(1)Section 69B

…accordingly dismissed. In the facts and circumstances of the case, no costs. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawal (380 ITR 573) as well as the decision of Hon’ble Gujarat High Court in Saumya Construction (P.) Ltd. (387 ITR 529), it was held that in respect of completed assessments / unabated assessments, no addition could be made by Assessing Officer in the absence of any incriminating material found during course of search under section 132 or requisition made under section 132A. 5. Similar is the decision of Hon’ble Bombay High Court in the case of CIT vs. Continenta…

M/S Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 5451/DEL/2016[2013-14]Status: DisposedITAT Delhi21 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 153A

…the observation of the Hon'ble Supreme Court in Para 8, it is clear that it has approved the ratio laid down by the Delhi High Court in the case of Kabul Chawla (supra) and the Gujarat High Court in the case of PCIT Vs. Saumya Constructions reported in (2016) 387 ITR 529 (Guj) and the Hon'ble High Court of Rajasthan has followed or considered the ratio of these two cases while deciding the issue in the case of Jai Steel (India) Vs. ACIT (supra)”. 58. The Special Bench, on the issue of nature of assessment u/s 153A, referring to the CIT V D.G. Shirke Construction Technology Pvt Ltd (2017) 79 taxmann.com 306(Bom)…