What is Pr. CIT v. Vikas Telecom Ltd. authority for?

A statement made under section 132(4) alone, without reference to other material discovered during a search and seizure, cannot empower the Assessing Officer to frame a block assessment or make additions under section 153C.

How many judgments cite Pr. CIT v. Vikas Telecom Ltd.?

14 judgments on BharatTax cite Pr. CIT v. Vikas Telecom Ltd. (135 Taxmann.com 362), spanning 2022 to 2025.

Pr. CIT v. Vikas Telecom Ltd. (135 Taxmann.com 362)

Sourabh Agrotech Private Limited, Alwar vs. DCIT, Central Circle, Alwar

In the result, both the appeal of the assessee is allowed

ITA 712/JPR/2024[2012-13]Status: DisposedITAT Jaipur02 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: MS Alka Gautam, CIT (Through

Section 143(3)Section 153A

…lanation to s. 132(4) of the Act. However, this statement cannot, on a standalone basis, without reference to any other material discovered during search and seizure operations, empower the AO to frame the block assessment. PCIT Vs. Vikas Telecom Ltd. (2022) 209 DTR 373 (Del) (HC) The head note of this decision reads as under:- Search and seizure—Assessment under s. 153C—Scope vis-a-vis absence of incriminating material—CIT(A) as also the Tribunal, have found that the AO has not made use of any seized documents while making additions to the total income of the assessee under s. 68—Books and papers seized relati…

Saurabh Agrotech Private Limited, Alwar vs. DCIT, Central Circle, Alwar

In the result, both the appeal of the assessee is allowed

ITA 711/JPR/2024[2010-11]Status: DisposedITAT Jaipur02 Jan 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: MS Alka Gautam, CIT (Through

Section 143(3)Section 153A

…lanation to s. 132(4) of the Act. However, this statement cannot, on a standalone basis, without reference to any other material discovered during search and seizure operations, empower the AO to frame the block assessment. PCIT Vs. Vikas Telecom Ltd. (2022) 209 DTR 373 (Del) (HC) The head note of this decision reads as under:- Search and seizure—Assessment under s. 153C—Scope vis-a-vis absence of incriminating material—CIT(A) as also the Tribunal, have found that the AO has not made use of any seized documents while making additions to the total income of the assessee under s. 68—Books and papers seized relati…

DCIT, CC-7(3), Mumbai vs. Satish Jagannath Aggarwal, Mumbai

In the result, the appeal of the revenue stand dismissed

ITA 2818/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Apr 2023AY 2014-15

For Appellant: Rushabh MehtaFor Respondent: Krishna Kumar

Section 132Section 143(3)Section 153Section 153ASection 153CSection 158B

…P a g e | 1 DCIT, CC-6(3) Vs. Satish Jagannath Aggarwal IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Deputy Commissioner of Vs. Satish Jagannath Income Tax, CC-6(3) Aggarwal, Room No. 655, Aaykar Jagan Kutir Sher E Bhavan, M.K. Road, Punjab, Mahakali Caves Mumbai – 400020 Road, Andheri (East) Mumbai – 400093 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPA6712G Appellant .. Respondent Appellant by : Rushabh Mehta Respondent by : Krishna Kumar Date of Hearing 10.04.2023 Date of Pronouncement 20.04.2023 आदेश / O R D E R Per…