Principal Commissioner of Income-Tax, Central- 1 v. Raj Buildworth (P.) Ltd.

113 Taxmann.com 601Supreme Court of India2020#4444 most cited

What is Principal Commissioner of Income-Tax, Central- 1 v. Raj Buildworth (P.) Ltd. authority for?

Where incriminating material found in a search of a third party relates to an assessee, the assessment under section 153C can only be initiated for the six assessment years preceding the search, provided the satisfaction for initiation is recorded within the prescribed time limit. If the satisfaction is recorded beyond this period, the assessment under section 153C for the relevant year is invalid.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2026.

Also referred to as

Principal Commissioner of Income-Tax v. Raj Buildworth · 153C · search and seizure · assessment of other person · limitation for section 153C · satisfaction of AO · incriminating material · six assessment years · ITAT · SC

Sections most often in play

Section 153ASection 153CSection 10(38)Section 147Section 148Section 69CSection 132Section 143(3)

Issues it is cited on

section 153cofsection 127(2)(a)section 153aofwarrant of authorisationsection 124(3)(a)section 127(2)section 158bb(1)sanction under section 151section 124(3)section 158bbbogus ltcgsection 124

Judgments citing Principal Commissioner of Income-Tax, Central- 1 v. Raj Buildworth (P.) Ltd.

Rupal Kashyap Mehta, Mumbai vs. DCIT, CC-4(1), Mumbai

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

ITA 6191/MUM/2024[2012-13]Status: DisposedITAT Mumbai27 Feb 2025AY 2012-13

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

Section 10(38)Section 127(2)Section 132(4)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.6191/Mum/2024 to 6196/Mum/2024 (Assessment Year :2012-13 & 2014-15 to 2018-19) Mrs. Rupal Kashyap Mehta Vs. DCIT CC 4(1) 26/27, A Wing Mumbai Ahuja Towers Rajabhau Desai Road Prabhadevi Mumbai – 400 025 PAN/GIR No.AGRPM5338E (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Hybrid) / Shri Satish Kumar Gupta Revenue by Smt. Sanyogita Nagpal, CIT DR Date of Hearing 20/02/2025 Date of Pronouncement 27/02/2025 आदेश / O R D E R PER BENCH: The aforesaid ap…

Amit Katyal, New Delhi vs. DCIT, Central Circle- 1, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 3911/DEL/2019[2012-13]Status: DisposedITAT Delhi08 Apr 2024AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganeshamit Katyal, Vs. Dcit, C-654, New Friends Central Circle-1, Colony, New Delhi Gurgaon (Appellant) (Respondent) Pan:Aaepk4669H Assessee By : Shri V. K. Bindal, Ca Ms. Rinki Sharma, Itp Revenue By: Shri Safarul Haque Tanweer, Cit Dr Date Of Hearing 10/01/2024 Date Of Pronouncement 08/04/2024

For Appellant: Shri V. K. Bindal, CAFor Respondent: Shri Safarul Haque Tanweer, CIT DR
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153(1)(b)Section 153ASection 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Amit Katyal, Vs. DCIT, C-654, New Friends Central Circle-1, Colony, New Delhi Gurgaon (Appellant) (Respondent) PAN:AAEPK4669H Assessee by : Shri V. K. Bindal, CA Ms. Rinki Sharma, ITP Revenue by: Shri Safarul Haque Tanweer, CIT DR Date of Hearing 10/01/2024 Date of pronouncement 08/04/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.3911/Del/2019 for AY 2012-13, arises out of the order of the Commissioner of Income Tax (Appeals)-3, Gurgaon [hereinafter refer…

DCIT Central Circle 14, New Delhi vs. Rajesh Sharma, New Delhi

ITA 606/DEL/2023[2014-15]Status: DisposedITAT Delhi23 Aug 2023AY 2014-15

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmadcit Vs. M/S. Rajesh Sharma, Central Circle 14 1165, Kucha Mahajani, New Delhi Chandni Chowk, Delhi-110006 (Appellant) (Respondent)

Section 143(3)Section 148Section 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER DCIT Vs. M/s. Rajesh Sharma, Central Circle 14 1165, Kucha Mahajani, New Delhi Chandni Chowk, Delhi-110006 (APPELLANT) (RESPONDENT) Appellant by S/Sh. Shivam Malik & Ankit Manchanda, Adv. Revenue by Sh. Sanjay Kumar, Sr. DR Date of hearing: 08.08.2023 23rd .08.2023 Date of Pronouncement: ORDER PER ANUBHAV SHARMA, JM: The appeal is preferred by Revenue against order dated 27.12.2022 passed by Commissioner of Income Tax(Appeal)-28, New Delhi (hereinafter ref…

ACIT Cent. Cir -7(1), Mumbai vs. Dr. D.Y.Patil Education Society, Mumbai

In the result, the appeal filed by the revenue is dismissed and appeal filed by the assessee as well as CO are allowed

ITA 2299/MUM/2021[2017-18]Status: DisposedITAT Mumbai29 Mar 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6Th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education Dcit, Central Circle-7(1) 6Th Floor, Aayakar Bhavan, M. Society Vs. 869, E, Ward, Kasaba K. Road, Mumbai-400020. Vawada, Kolhapur-416006. Cross Objection No. 63/Mum/2022 Arising Out Of I.T.A. No.2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) बिधम/ Dr. D. Y. Patil Education Acit, Cc-7(1) R. No. 676B, 6Th Floor, Society Vs. 869, E, Ward, Kasaba Aayakar Bhavan, M. K. Road, Vawada, Kolhapur-416006. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatd8919M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Smt. Riddhi Mishra (Dr)/Smt. Mahita Nair Assessee By: Shri Dharmesh Shah/Dhaval Shah सुनवाई की तारीख / Date Of Hearing: 19/01/2023 घोषणा की तारीख /Date Of Pronouncement: 29/03/2023

For Appellant: Shri Dharmesh Shah/Dhaval ShahFor Respondent: Smt. Riddhi Mishra (DR)/Smt
Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) ACIT, CC-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education DCIT, Central Circle-7(1) 6th Floor, Aayakar Bhavan, M.…

ACIT CC -7(1), Mumbai vs. Dr. D.Y.Patil Education Society, Mumbai

In the result, the appeal filed by the revenue is dismissed and appeal filed by the assessee as well as CO are allowed

ITA 2298/MUM/2021[2016-17]Status: DisposedITAT Mumbai29 Mar 2023AY 2016-17

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6Th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education Dcit, Central Circle-7(1) 6Th Floor, Aayakar Bhavan, M. Society Vs. 869, E, Ward, Kasaba K. Road, Mumbai-400020. Vawada, Kolhapur-416006. Cross Objection No. 63/Mum/2022 Arising Out Of I.T.A. No.2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) बिधम/ Dr. D. Y. Patil Education Acit, Cc-7(1) R. No. 676B, 6Th Floor, Society Vs. 869, E, Ward, Kasaba Aayakar Bhavan, M. K. Road, Vawada, Kolhapur-416006. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatd8919M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Smt. Riddhi Mishra (Dr)/Smt. Mahita Nair Assessee By: Shri Dharmesh Shah/Dhaval Shah सुनवाई की तारीख / Date Of Hearing: 19/01/2023 घोषणा की तारीख /Date Of Pronouncement: 29/03/2023

For Appellant: Shri Dharmesh Shah/Dhaval ShahFor Respondent: Smt. Riddhi Mishra (DR)/Smt
Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) ACIT, CC-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education DCIT, Central Circle-7(1) 6th Floor, Aayakar Bhavan, M.…

D.Y.Patil Education Society, Kolhapur vs. DCIT Cent. Cir 7(1), Mumbai

In the result, the appeal filed by the revenue is dismissed and appeal filed by the assessee as well as CO are allowed

ITA 1957/MUM/2021[2017-18]Status: DisposedITAT Mumbai29 Mar 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6Th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education Dcit, Central Circle-7(1) 6Th Floor, Aayakar Bhavan, M. Society Vs. 869, E, Ward, Kasaba K. Road, Mumbai-400020. Vawada, Kolhapur-416006. Cross Objection No. 63/Mum/2022 Arising Out Of I.T.A. No.2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) बिधम/ Dr. D. Y. Patil Education Acit, Cc-7(1) R. No. 676B, 6Th Floor, Society Vs. 869, E, Ward, Kasaba Aayakar Bhavan, M. K. Road, Vawada, Kolhapur-416006. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatd8919M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Smt. Riddhi Mishra (Dr)/Smt. Mahita Nair Assessee By: Shri Dharmesh Shah/Dhaval Shah सुनवाई की तारीख / Date Of Hearing: 19/01/2023 घोषणा की तारीख /Date Of Pronouncement: 29/03/2023

For Appellant: Shri Dharmesh Shah/Dhaval ShahFor Respondent: Smt. Riddhi Mishra (DR)/Smt
Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) ACIT, CC-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education DCIT, Central Circle-7(1) 6th Floor, Aayakar Bhavan, M.…