PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. v. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS.

152 DTR 153High Court2017#1477 most cited

What is PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. v. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS. authority for?

Additions or disallowances for an assessment year under Section 153A are permissible only if incriminating material related to that year is found during a search under Section 132; otherwise, the original assessment stands, and no additions can be made.

77

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Pr. CIT vs Meeta Gutgutia · Section 153A · Section 132 · incriminating material · search assessment · additions without incriminating material · income tax · Delhi High Court · 152 DTR 153 · 395 ITR 526

Sections most often in play

Section 1961Section 153ASection 132Section 147Section 148Section 250Section 69ASection 133A

Issues it is cited on

section 133a(3)(iii)section 40(a)(3)substantive assessmentsection 2(14)(iii)(b)relinquishment of rightsection 96survey under section 133asection 4(1)business connectionsection 45(5)section 2(14)(iii)block period

Judgments citing PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. v. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS.

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 392/ASR/2024[2012-13]Status: DisposedITAT Amritsar30 Oct 2025AY 2012-13

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IT(A)-5 in his order and considering this he passed order in the favour of assessee. In support of this reliance is being placed upon the following decisions: PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. vs. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS. (2017) 152 DTR 153(Del.) Search and Seizure—New scheme of assessment in search cases—Validity of invocation of Section 153A—On basis of documents recovered during search and seizure operation, notice 22 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against…

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 391/ASR/2024[2011-12]Status: DisposedITAT Amritsar30 Oct 2025AY 2011-12

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IT(A)-5 in his order and considering this he passed order in the favour of assessee. In support of this reliance is being placed upon the following decisions: PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. vs. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS. (2017) 152 DTR 153(Del.) Search and Seizure—New scheme of assessment in search cases—Validity of invocation of Section 153A—On basis of documents recovered during search and seizure operation, notice 22 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against…

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 390/ASR/2024[2019-20]Status: DisposedITAT Amritsar30 Oct 2025AY 2019-20

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IT(A)-5 in his order and considering this he passed order in the favour of assessee. In support of this reliance is being placed upon the following decisions: PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. vs. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS. (2017) 152 DTR 153(Del.) Search and Seizure—New scheme of assessment in search cases—Validity of invocation of Section 153A—On basis of documents recovered during search and seizure operation, notice 22 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against…

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 389/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IT(A)-5 in his order and considering this he passed order in the favour of assessee. In support of this reliance is being placed upon the following decisions: PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. vs. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS. (2017) 152 DTR 153(Del.) Search and Seizure—New scheme of assessment in search cases—Validity of invocation of Section 153A—On basis of documents recovered during search and seizure operation, notice 22 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against…

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 388/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IT(A)-5 in his order and considering this he passed order in the favour of assessee. In support of this reliance is being placed upon the following decisions: PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. vs. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS. (2017) 152 DTR 153(Del.) Search and Seizure—New scheme of assessment in search cases—Validity of invocation of Section 153A—On basis of documents recovered during search and seizure operation, notice 22 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against…

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 387/ASR/2024[2016-17]Status: DisposedITAT Amritsar30 Oct 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IT(A)-5 in his order and considering this he passed order in the favour of assessee. In support of this reliance is being placed upon the following decisions: PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. vs. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS. (2017) 152 DTR 153(Del.) Search and Seizure—New scheme of assessment in search cases—Validity of invocation of Section 153A—On basis of documents recovered during search and seizure operation, notice 22 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against…

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 386/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IT(A)-5 in his order and considering this he passed order in the favour of assessee. In support of this reliance is being placed upon the following decisions: PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. vs. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS. (2017) 152 DTR 153(Del.) Search and Seizure—New scheme of assessment in search cases—Validity of invocation of Section 153A—On basis of documents recovered during search and seizure operation, notice 22 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against…

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 385/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IT(A)-5 in his order and considering this he passed order in the favour of assessee. In support of this reliance is being placed upon the following decisions: PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. vs. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS. (2017) 152 DTR 153(Del.) Search and Seizure—New scheme of assessment in search cases—Validity of invocation of Section 153A—On basis of documents recovered during search and seizure operation, notice 22 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against…

DEPUTY COMMISSIONER OF INCOME TAXQ, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 384/ASR/2024[2013-14]Status: DisposedITAT Amritsar30 Oct 2025AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IT(A)-5 in his order and considering this he passed order in the favour of assessee. In support of this reliance is being placed upon the following decisions: PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. vs. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS. (2017) 152 DTR 153(Del.) Search and Seizure—New scheme of assessment in search cases—Validity of invocation of Section 153A—On basis of documents recovered during search and seizure operation, notice 22 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 383/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IT(A)-5 in his order and considering this he passed order in the favour of assessee. In support of this reliance is being placed upon the following decisions: PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. vs. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS. (2017) 152 DTR 153(Del.) Search and Seizure—New scheme of assessment in search cases—Validity of invocation of Section 153A—On basis of documents recovered during search and seizure operation, notice 22 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 382/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IT(A)-5 in his order and considering this he passed order in the favour of assessee. In support of this reliance is being placed upon the following decisions: PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. vs. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS. (2017) 152 DTR 153(Del.) Search and Seizure—New scheme of assessment in search cases—Validity of invocation of Section 153A—On basis of documents recovered during search and seizure operation, notice 22 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against…

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 340/ASR/2024[2016-17]Status: DisposedITAT Amritsar30 Oct 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IT(A)-5 in his order and considering this he passed order in the favour of assessee. In support of this reliance is being placed upon the following decisions: PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. vs. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS. (2017) 152 DTR 153(Del.) Search and Seizure—New scheme of assessment in search cases—Validity of invocation of Section 153A—On basis of documents recovered during search and seizure operation, notice 22 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against…

DCIT CENTRAL CIRCLE 1, JALANDHAR, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 339/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IT(A)-5 in his order and considering this he passed order in the favour of assessee. In support of this reliance is being placed upon the following decisions: PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. vs. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS. (2017) 152 DTR 153(Del.) Search and Seizure—New scheme of assessment in search cases—Validity of invocation of Section 153A—On basis of documents recovered during search and seizure operation, notice 22 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against…

DCIT CENTRAL CIRCLE 1 JALANDHAR, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 338/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IT(A)-5 in his order and considering this he passed order in the favour of assessee. In support of this reliance is being placed upon the following decisions: PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. vs. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS. (2017) 152 DTR 153(Del.) Search and Seizure—New scheme of assessment in search cases—Validity of invocation of Section 153A—On basis of documents recovered during search and seizure operation, notice 22 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against…

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 337/ASR/2024[2013-14]Status: DisposedITAT Amritsar30 Oct 2025AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IT(A)-5 in his order and considering this he passed order in the favour of assessee. In support of this reliance is being placed upon the following decisions: PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. vs. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS. (2017) 152 DTR 153(Del.) Search and Seizure—New scheme of assessment in search cases—Validity of invocation of Section 153A—On basis of documents recovered during search and seizure operation, notice 22 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against…

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 266/ASR/2024[2012-13]Status: DisposedITAT Amritsar30 Oct 2025AY 2012-13

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IT(A)-5 in his order and considering this he passed order in the favour of assessee. In support of this reliance is being placed upon the following decisions: PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. vs. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS. (2017) 152 DTR 153(Del.) Search and Seizure—New scheme of assessment in search cases—Validity of invocation of Section 153A—On basis of documents recovered during search and seizure operation, notice 22 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against…

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 265/ASR/2024[2011-12]Status: DisposedITAT Amritsar30 Oct 2025AY 2011-12

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IT(A)-5 in his order and considering this he passed order in the favour of assessee. In support of this reliance is being placed upon the following decisions: PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. vs. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS. (2017) 152 DTR 153(Del.) Search and Seizure—New scheme of assessment in search cases—Validity of invocation of Section 153A—On basis of documents recovered during search and seizure operation, notice 22 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against…

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 251/ASR/2024[2019-20]Status: DisposedITAT Amritsar30 Oct 2025AY 2019-20

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IT(A)-5 in his order and considering this he passed order in the favour of assessee. In support of this reliance is being placed upon the following decisions: PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. vs. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS. (2017) 152 DTR 153(Del.) Search and Seizure—New scheme of assessment in search cases—Validity of invocation of Section 153A—On basis of documents recovered during search and seizure operation, notice 22 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against…

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 250/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IT(A)-5 in his order and considering this he passed order in the favour of assessee. In support of this reliance is being placed upon the following decisions: PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. vs. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS. (2017) 152 DTR 153(Del.) Search and Seizure—New scheme of assessment in search cases—Validity of invocation of Section 153A—On basis of documents recovered during search and seizure operation, notice 22 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against…

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 249/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IT(A)-5 in his order and considering this he passed order in the favour of assessee. In support of this reliance is being placed upon the following decisions: PRINCIPAL COMMISSIONER OF INCOME TAX & ORS. vs. MEETA GUTGUTIA PROP. FERNS 'N' PATELS & ORS. (2017) 152 DTR 153(Del.) Search and Seizure—New scheme of assessment in search cases—Validity of invocation of Section 153A—On basis of documents recovered during search and seizure operation, notice 22 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. u/S. 153A was issued to Assessee—AO invoking section 153A passed assessment order against…

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