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. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 5254/DEL/2015[2009-10]Status: DisposedITAT Delhi21 May 2025AY 2009-10

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)…

Gujarat Enterprise, Mumbai vs. DCIT, Central Circle 1, Thane

In the result, captioned appeals are partly allowed

ITA 6967/MUM/2024[2019-20]Status: DisposedITAT Mumbai20 May 2025AY 2019-20

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

For Appellant: Shri Vijay Mehta, A/RFor Respondent: Shri Dr. Kishor Dhule, CIT, D/R

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER I.T.A. No. 6907/Mum/2024 Assessment Year: 2013-14 I.T.A. No. 6909/Mum/2024 Assessment Year: 2014-15 I.T.A. No. 6910/Mum/2024 Assessment Year: 2015-16 I.T.A. No. 6908/Mum/2024 Assessment Year: 2016-17 I.T.A. No. 6905/Mum/2024 Assessment Year: 2017-18 I.T.A. No. 6906/Mum/2024 Assessment Year: 2018-19 I.T.A. No. 6965/Mum/2024 Assessment Year: 2020-21 I.T.A. No. 6966/Mum/2024 Assessment Year: 2021-22 I.T.A. No. 6967/…

Gujarat Enterprise, Mumbai vs. DCIT, Central Circle 1, Thane

In the result, captioned appeals are partly allowed

ITA 6965/MUM/2024[2020-21]Status: DisposedITAT Mumbai20 May 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

For Appellant: Shri Vijay Mehta, A/RFor Respondent: Shri Dr. Kishor Dhule, CIT, D/R

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER I.T.A. No. 6907/Mum/2024 Assessment Year: 2013-14 I.T.A. No. 6909/Mum/2024 Assessment Year: 2014-15 I.T.A. No. 6910/Mum/2024 Assessment Year: 2015-16 I.T.A. No. 6908/Mum/2024 Assessment Year: 2016-17 I.T.A. No. 6905/Mum/2024 Assessment Year: 2017-18 I.T.A. No. 6906/Mum/2024 Assessment Year: 2018-19 I.T.A. No. 6965/Mum/2024 Assessment Year: 2020-21 I.T.A. No. 6966/Mum/2024 Assessment Year: 2021-22 I.T.A. No. 6967/…

Gujarat Enterprise, Mumbai vs. DCIT, Central Circle 1, Thane

In the result, captioned appeals are partly allowed

ITA 6910/MUM/2024[2015-16]Status: DisposedITAT Mumbai20 May 2025AY 2015-16

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

For Appellant: Shri Vijay Mehta, A/RFor Respondent: Shri Dr. Kishor Dhule, CIT, D/R

…ncome detected as a result of search.” The Hon'ble Supreme Court has approved the interpretations given by the Hon'ble Delhi High Court in the case of Kabul Chawla (380 ITR 573)(Delhi) and by the Hon'ble Gujarat High Court in the case of Saumya Constructions (387 ITR 529)(Guj.). The relevant observations made by the Hon'ble Supreme are extracted below:- “7.1 In the case of Kabul Chawla (supra), the Delhi High Court, while considering the very issue and on interpretation of section 153A of the Act, 1961, has summarised the legal position as under: Summary of the legal position 7 38. On a conspectus of section 153A…

Gujarat Enterprises, Mumbai vs. DCIT, Central Circle 1, Thane

In the result, captioned appeals are partly allowed

ITA 6909/MUM/2024[2014-15]Status: DisposedITAT Mumbai20 May 2025AY 2014-15

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

For Appellant: Shri Vijay Mehta, A/RFor Respondent: Shri Dr. Kishor Dhule, CIT, D/R

…ncome detected as a result of search.” The Hon'ble Supreme Court has approved the interpretations given by the Hon'ble Delhi High Court in the case of Kabul Chawla (380 ITR 573)(Delhi) and by the Hon'ble Gujarat High Court in the case of Saumya Constructions (387 ITR 529)(Guj.). The relevant observations made by the Hon'ble Supreme are extracted below:- “7.1 In the case of Kabul Chawla (supra), the Delhi High Court, while considering the very issue and on interpretation of section 153A of the Act, 1961, has summarised the legal position as under: Summary of the legal position 38. On a conspectus of section 153A(1…

Gujarat Enterprise, Mumbai vs. DCIT, Central Circle 1, Thane

In the result, captioned appeals are partly allowed

ITA 6907/MUM/2024[2013-14]Status: DisposedITAT Mumbai20 May 2025AY 2013-14

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

For Appellant: Shri Vijay Mehta, A/RFor Respondent: Shri Dr. Kishor Dhule, CIT, D/R

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER I.T.A. No. 6907/Mum/2024 Assessment Year: 2013-14 I.T.A. No. 6909/Mum/2024 Assessment Year: 2014-15 I.T.A. No. 6910/Mum/2024 Assessment Year: 2015-16 I.T.A. No. 6908/Mum/2024 Assessment Year: 2016-17 I.T.A. No. 6905/Mum/2024 Assessment Year: 2017-18 I.T.A. No. 6906/Mum/2024 Assessment Year: 2018-19 I.T.A. No. 6965/Mum/2024 Assessment Year: 2020-21 I.T.A. No. 6966/Mum/2024 Assessment Year: 2021-22 I.T.A. No. 6967/…

Gujarat Enterprise, Mumbai vs. DCIT, Central Circle 1, Thane

In the result, captioned appeals are partly allowed

ITA 6906/MUM/2024[2018-19]Status: DisposedITAT Mumbai20 May 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

For Appellant: Shri Vijay Mehta, A/RFor Respondent: Shri Dr. Kishor Dhule, CIT, D/R

…ncome detected as a result of search.” The Hon'ble Supreme Court has approved the interpretations given by the Hon'ble Delhi High Court in the case of Kabul Chawla (380 ITR 573)(Delhi) and by the Hon'ble Gujarat High Court in the case of Saumya Constructions (387 ITR 529)(Guj.). The relevant observations made by the Hon'ble Supreme are extracted below:- “7.1 In the case of Kabul Chawla (supra), the Delhi High Court, while considering the very issue and on interpretation of section 153A of the Act, 1961, has summarised the legal position as under: Summary of the legal position 38. On a conspectus of section 153A(1…

Gujarat Enterprise, Mumbai vs. DCIT, Central Circle 1, Thane

In the result, captioned appeals are partly allowed

ITA 6905/MUM/2024[2017-18]Status: DisposedITAT Mumbai20 May 2025AY 2017-18

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

For Appellant: Shri Vijay Mehta, A/RFor Respondent: Shri Dr. Kishor Dhule, CIT, D/R

…ncome detected as a result of search.” The Hon'ble Supreme Court has approved the interpretations given by the Hon'ble Delhi High Court in the case of Kabul Chawla (380 ITR 573)(Delhi) and by the Hon'ble Gujarat High Court in the case of Saumya Constructions (387 ITR 529)(Guj.). The relevant observations made by the Hon'ble Supreme are extracted below:- “7.1 In the case of Kabul Chawla (supra), the Delhi High Court, while considering the very issue and on interpretation of section 153A of the Act, 1961, has summarised the legal position as under: Summary of the legal position 38. On a conspectus of section 153A(1…

Vishal Kishorilal Jain, Nagpur vs. DCIT/ACIT Circle-4, Nagpur

In the result, assessee’s appeal for A

ITA 108/NAG/2025[2016-17]Status: DisposedITAT Nagpur15 May 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 132Section 139(1)Section 143(1)Section 147Section 148Section 2(40)Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.108 & 109/Nag./2025 (Assessment Year : 2016–17 & 2017–18) Vishal Kishorilal Jain 107, Surya Nagar ……………. Appellant Kalamana Market Road Nagpur 440 008 PAN – AHAPJ7632G v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–4, Nagpur Assessee by : Shri Mukesh Agrawal Revenue by : Shri Abhay Y. Marathe Date of Hearing – 02/04/2025 Date of Order – 14/05/2025 O R D E R PER K.M. ROY, A.M. The instant appeals by the assessee challenging the impugned orders of even da…

DCIT, Central Circle-26, New Delhi vs. Anurag Dalmia, New Delhi

In the result, miscellaneous application of the Revenue is

ITA 6538/DEL/2017[2008-09]Status: DisposedITAT Delhi30 Apr 2025AY 2008-09

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshma No. 140/Del/2020 (In I.T.A No.6538/Del/2017) िनधा"रणवष"/Assessment Year: 2008-09 बनाम Dcit, Anurag Dalmia, 2Nd Floor, Indraprakash Building-21, Central Circle-26, Vs. Room No.323, Ara Centre, Barakhamba Road, New Delhi. Jhandewalan Extn., New Delhi.

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

…ade known in the course of original assessment.” This judgment of the Hon'ble Delhi High Court has been followed in several judgments not only by the Hon'ble Delhi High Court but also by other Hon'ble High Court like, Pr. CIT vs. Somaya Construction Pvt. Ltd. 387 ITR 529 (Guj), CIT vs. IBC Knowledge Park Pvt. Ltd. 385 ITR 346 (Kar) and CIT vs. Gurinder Singh Bawa reported in 386 ITR 483. In the latest judgment the Hon'ble Delhi High Court in Pr. CIT vs. Meeta Gutgutia, their Lordships reiterated the same principle after discussing and analyzing catena of decisions including that of Anil Kumar Bhatia (supra) and 8…

Deputy Commissioner of Income Tax, Agra vs. Mahesh Edible Oil Industries Ltd, Delhi

The appeal of the assessee stands partly allowed

ITA 164/AGR/2023[2019-20]Status: DisposedITAT Agra25 Apr 2025AY 2019-20

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

…and review petition preferred by the Revenue are hereby dismissed. No costs. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawala (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 by Hon’ble Court 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. Similar is the decision of Hon’ble Bombay High Court in the case of CIT…

Deputy Commissioner of Income Tax, Agra vs. Mahesh Edible Oil Industries Ltd, Delhi

The appeal of the assessee stands partly allowed

ITA 163/AGR/2023[2018-19]Status: DisposedITAT Agra25 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

…and review petition preferred by the Revenue are hereby dismissed. No costs. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawala (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 by Hon’ble Court 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. Similar is the decision of Hon’ble Bombay High Court in the case of CIT…

Deputy Commissioner of Income Tax, Agra vs. Mahesh Edible Oil Industries Ltd, Delhi

The appeal of the assessee stands partly allowed

ITA 161/AGR/2023[2016-17]Status: DisposedITAT Agra25 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

…and review petition preferred by the Revenue are hereby dismissed. No costs. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawala (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 by Hon’ble Court 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. Similar is the decision of Hon’ble Bombay High Court in the case of CIT…

Deputy Commissioner of Income Tax, Agra vs. Mahesh Edible Oil Industries Ltd, Delhi

The appeal of the assessee stands partly allowed

ITA 160/AGR/2023[2015-16]Status: DisposedITAT Agra25 Apr 2025AY 2015-16

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

…and review petition preferred by the Revenue are hereby dismissed. No costs. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawala (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 by Hon’ble Court 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. Similar is the decision of Hon’ble Bombay High Court in the case of CIT…

Deputy Commissioner of Income Tax, Agra vs. Mahesh Edible Oil Industries Ltd, Delhi

The appeal of the assessee stands partly allowed

ITA 159/AGR/2023[2014-15]Status: DisposedITAT Agra25 Apr 2025AY 2014-15

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

…and review petition preferred by the Revenue are hereby dismissed. No costs. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawala (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 by Hon’ble Court 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. Similar is the decision of Hon’ble Bombay High Court in the case of CIT…

Agra Infraland Developers Private Limited, Agra vs. Joint Commissioner of Income Tax Central Circle Range Central, Agra

The appeals stand partly allowed

ITA 150/AGR/2023[2019-20]Status: DisposedITAT Agra25 Apr 2025AY 2019-20

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.141/Agr/2023 (िनधा"रणवष" / Assessment Year:2014-15) & 2. आयकरअपीलसं./ Ita No.142/Agr/2023 (िनधा"रणवष" / Assessment Year:2015-16) & 3. आयकरअपीलसं./ Ita No.143/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 4. आयकरअपीलसं./ Ita No.144/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 5. आयकरअपीलसं./ Ita No.145/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 6. आयकरअपीलसं./ Ita No.146/Agr/2023 (िनधा"रणवष" / Assessment Year:2019-20) & 7. आयकरअपीलसं./ Ita No.147/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 8. आयकरअपीलसं./ Ita No.148/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 9. आयकरअपीलसं./ Ita No.149/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 10. आयकरअपीलसं./ Ita No.150/Agr/2023

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. DRFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)Section 234

…and review petition preferred by the Revenue are hereby dismissed. No costs. 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. Similar is the decision of Hon’ble Bombay High Court in the case of CIT vs. Continental W…

Agra Infraland Developers Private Limited, Agra vs. Joint Commissioner of Income Tax, Central Circle, Range Central, Agra

The appeals stand partly allowed

ITA 149/AGR/2023[2018-19]Status: DisposedITAT Agra25 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.141/Agr/2023 (िनधा"रणवष" / Assessment Year:2014-15) & 2. आयकरअपीलसं./ Ita No.142/Agr/2023 (िनधा"रणवष" / Assessment Year:2015-16) & 3. आयकरअपीलसं./ Ita No.143/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 4. आयकरअपीलसं./ Ita No.144/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 5. आयकरअपीलसं./ Ita No.145/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 6. आयकरअपीलसं./ Ita No.146/Agr/2023 (िनधा"रणवष" / Assessment Year:2019-20) & 7. आयकरअपीलसं./ Ita No.147/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 8. आयकरअपीलसं./ Ita No.148/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 9. आयकरअपीलसं./ Ita No.149/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 10. आयकरअपीलसं./ Ita No.150/Agr/2023

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. DRFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)Section 234

…and review petition preferred by the Revenue are hereby dismissed. No costs. 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. Similar is the decision of Hon’ble Bombay High Court in the case of CIT vs. Continental W…

Agra Infraland Developers Private Limited, Agra vs. Joint Commissioner of Income Tax, Central Circle, Range Circle, Agra

The appeals stand partly allowed

ITA 148/AGR/2023[2017-18]Status: DisposedITAT Agra25 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.141/Agr/2023 (िनधा"रणवष" / Assessment Year:2014-15) & 2. आयकरअपीलसं./ Ita No.142/Agr/2023 (िनधा"रणवष" / Assessment Year:2015-16) & 3. आयकरअपीलसं./ Ita No.143/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 4. आयकरअपीलसं./ Ita No.144/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 5. आयकरअपीलसं./ Ita No.145/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 6. आयकरअपीलसं./ Ita No.146/Agr/2023 (िनधा"रणवष" / Assessment Year:2019-20) & 7. आयकरअपीलसं./ Ita No.147/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 8. आयकरअपीलसं./ Ita No.148/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 9. आयकरअपीलसं./ Ita No.149/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 10. आयकरअपीलसं./ Ita No.150/Agr/2023

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. DRFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)Section 234

…and review petition preferred by the Revenue are hereby dismissed. No costs. 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. Similar is the decision of Hon’ble Bombay High Court in the case of CIT vs. Continental W…

Agra Infraland Developers Pvt. Ltd, Agra vs. JCIT, CC, Kanpur

The appeals stand partly allowed

ITA 147/AGR/2023[2016-17]Status: DisposedITAT Agra25 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.141/Agr/2023 (िनधा"रणवष" / Assessment Year:2014-15) & 2. आयकरअपीलसं./ Ita No.142/Agr/2023 (िनधा"रणवष" / Assessment Year:2015-16) & 3. आयकरअपीलसं./ Ita No.143/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 4. आयकरअपीलसं./ Ita No.144/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 5. आयकरअपीलसं./ Ita No.145/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 6. आयकरअपीलसं./ Ita No.146/Agr/2023 (िनधा"रणवष" / Assessment Year:2019-20) & 7. आयकरअपीलसं./ Ita No.147/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 8. आयकरअपीलसं./ Ita No.148/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 9. आयकरअपीलसं./ Ita No.149/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 10. आयकरअपीलसं./ Ita No.150/Agr/2023

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. DRFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)Section 234

…and review petition preferred by the Revenue are hereby dismissed. No costs. 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. Similar is the decision of Hon’ble Bombay High Court in the case of CIT vs. Continental W…

Agra Infraland Developers Private Limited, Agra vs. Assistant Commissioner of Income Tax, Central Circle, Agra

The appeals stand partly allowed

ITA 146/AGR/2023[2019-20]Status: DisposedITAT Agra25 Apr 2025AY 2019-20

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.141/Agr/2023 (िनधा"रणवष" / Assessment Year:2014-15) & 2. आयकरअपीलसं./ Ita No.142/Agr/2023 (िनधा"रणवष" / Assessment Year:2015-16) & 3. आयकरअपीलसं./ Ita No.143/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 4. आयकरअपीलसं./ Ita No.144/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 5. आयकरअपीलसं./ Ita No.145/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 6. आयकरअपीलसं./ Ita No.146/Agr/2023 (िनधा"रणवष" / Assessment Year:2019-20) & 7. आयकरअपीलसं./ Ita No.147/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 8. आयकरअपीलसं./ Ita No.148/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 9. आयकरअपीलसं./ Ita No.149/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 10. आयकरअपीलसं./ Ita No.150/Agr/2023

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. DRFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)Section 234

…and review petition preferred by the Revenue are hereby dismissed. No costs. 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. Similar is the decision of Hon’ble Bombay High Court in the case of CIT vs. Continental W…