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

152 DTR 153High Court2017#1468 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 366,314 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.

ACIT, CC-4, Jaipur vs. Shri Mukut Behari Agarwal, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 153/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…the search, no additions could have been made to the income already assessed. Similar view is also taken in the following judgments, including by Hon'ble ITAT Jaipur, in many cases: a) Continental warehousing Corporation 374 ITR 645 b) POT vs Meeta Gutgutia 152 DTR 153 c) Vijay Kumar D Agarwal V/S DOT in ITISSJA Nos 153, 154, 155 & 156/Ahd/2012 d) Ratan Kumar Sharma vs. DCIT ITA 797 & 798/Jaipur/2014 e) Vikram Goyal vs. DCIT ITA 174/Jaipur/2017 etc f) Jadau Jewellers & Manufacturer PL VS. ACIT (686/Jaipur/2014) g) Prateek Kothari Vs ACIT (312/Jaipur/2015 12.2 The aspect of search or survey on the entry operato…

ACIT, CC-4, Jaipur vs. Shri Mukut Behari Agarwal, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 152/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

…the search, no additions could have been made to the income already assessed. Similar view is also taken in the following judgments, including by Hon'ble ITAT Jaipur, in many cases: a) Continental warehousing Corporation 374 ITR 645 b) POT vs Meeta Gutgutia 152 DTR 153 c) Vijay Kumar D Agarwal V/S DOT in ITISSJA Nos 153, 154, 155 & 156/Ahd/2012 d) Ratan Kumar Sharma vs. DCIT ITA 797 & 798/Jaipur/2014 e) Vikram Goyal vs. DCIT ITA 174/Jaipur/2017 etc f) Jadau Jewellers & Manufacturer PL VS. ACIT (686/Jaipur/2014) g) Prateek Kothari Vs ACIT (312/Jaipur/2015 12.2 The aspect of search or survey on the entry operato…

Deputy Commissioner of Income Tax, Central Circle-3, Jaipur vs. M/S N. M. Agrofood Products Pvt. Ltd., Sriganganagar

In the result the appeal of the revenue is dismissed

ITA 53/JPR/2022[2012-13]Status: DisposedITAT Jaipur24 Aug 2022AY 2012-13
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) a
Section 132Section 143(2)Section 143(3)Section 153ASection 68

…sion was to be dismissed - Held, yes [Para 2] [In favour of assessee] (xvi) Further, similar view is also taken in the following judgments, including by Hon'ble ITAT Jaipur, in many cases: • Prateek Kothari Vs. ACIT (312/Jaipur/2015. • PCIT vs. Meeta Gutgutia 152 DTR 153 Vijay Kumar D Agarwal V/s DCIT in IT(SSJA Nos 153, 154, 155 & 156/Ahd/2012 • Ratan Kumar Sharma vs. DCIT ITA 797 & 798 /Jaipur/2014 • Vikram Goyal vs. DCIT ITA 174/Jaipur/2017 etc. • Jadau Jewellers & Manufacturer PL Vs. ACIT (686/ Jaipur/2014) (xviii) Thus, the essential corollary of these decisions and also the decision relied upon by the appel…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1162/JPR/2019[2015-16]Status: DisposedITAT Jaipur31 Aug 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…already disclosed or made known in the course of original assessment. Further, similar view is also taken in the following judgments, including by Hon’ble ITAT Jaipur, in many cases: a) Continental warehousing Corporation 374 ITR 645 b) PCIT Vs Meeta Gutgutia 152 DTR 153 c) Vijay Kumar D Agarwal Vs DCIT in IT (SS) A Nos. 153, 154, 155 & 156/Ahd/2012 d) Ratan Kumar Sharma Vs DCIT ITA 797 & 798/Jaipur/2014 e) Vikram Goyal Vs DCIT ITA 174/Jaipur/2017 etc. f) Jadau Jewellers & Manufacturer PL Vs ACIT (686/Jaipur/2014) g) Prateek Kothari Vs ACIT (312/Jaipur/2015) 7.5 Considering the above, I am of the view that as the…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1161/JPR/2019[2014-15]Status: DisposedITAT Jaipur31 Aug 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…already disclosed or made known in the course of original assessment. Further, similar view is also taken in the following judgments, including by Hon’ble ITAT Jaipur, in many cases: a) Continental warehousing Corporation 374 ITR 645 b) PCIT Vs Meeta Gutgutia 152 DTR 153 c) Vijay Kumar D Agarwal Vs DCIT in IT (SS) A Nos. 153, 154, 155 & 156/Ahd/2012 d) Ratan Kumar Sharma Vs DCIT ITA 797 & 798/Jaipur/2014 e) Vikram Goyal Vs DCIT ITA 174/Jaipur/2017 etc. f) Jadau Jewellers & Manufacturer PL Vs ACIT (686/Jaipur/2014) g) Prateek Kothari Vs ACIT (312/Jaipur/2015) 7.5 Considering the above, I am of the view that as the…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1160/JPR/2019[2013-14]Status: DisposedITAT Jaipur31 Aug 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…already disclosed or made known in the course of original assessment. Further, similar view is also taken in the following judgments, including by Hon’ble ITAT Jaipur, in many cases: a) Continental warehousing Corporation 374 ITR 645 b) PCIT Vs Meeta Gutgutia 152 DTR 153 c) Vijay Kumar D Agarwal Vs DCIT in IT (SS) A Nos. 153, 154, 155 & 156/Ahd/2012 d) Ratan Kumar Sharma Vs DCIT ITA 797 & 798/Jaipur/2014 e) Vikram Goyal Vs DCIT ITA 174/Jaipur/2017 etc. f) Jadau Jewellers & Manufacturer PL Vs ACIT (686/Jaipur/2014) g) Prateek Kothari Vs ACIT (312/Jaipur/2015) 7.5 Considering the above, I am of the view that as the…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1159/JPR/2019[2012-13]Status: DisposedITAT Jaipur31 Aug 2021AY 2012-13

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…already disclosed or made known in the course of original assessment. Further, similar view is also taken in the following judgments, including by Hon’ble ITAT Jaipur, in many cases: a) Continental warehousing Corporation 374 ITR 645 b) PCIT Vs Meeta Gutgutia 152 DTR 153 c) Vijay Kumar D Agarwal Vs DCIT in IT (SS) A Nos. 153, 154, 155 & 156/Ahd/2012 d) Ratan Kumar Sharma Vs DCIT ITA 797 & 798/Jaipur/2014 e) Vikram Goyal Vs DCIT ITA 174/Jaipur/2017 etc. f) Jadau Jewellers & Manufacturer PL Vs ACIT (686/Jaipur/2014) g) Prateek Kothari Vs ACIT (312/Jaipur/2015) 7.5 Considering the above, I am of the view that as the…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1158/JPR/2019[2011-12]Status: DisposedITAT Jaipur31 Aug 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…already disclosed or made known in the course of original assessment. Further, similar view is also taken in the following judgments, including by Hon’ble ITAT Jaipur, in many cases: a) Continental warehousing Corporation 374 ITR 645 b) PCIT Vs Meeta Gutgutia 152 DTR 153 c) Vijay Kumar D Agarwal Vs DCIT in IT (SS) A Nos. 153, 154, 155 & 156/Ahd/2012 d) Ratan Kumar Sharma Vs DCIT ITA 797 & 798/Jaipur/2014 e) Vikram Goyal Vs DCIT ITA 174/Jaipur/2017 etc. f) Jadau Jewellers & Manufacturer PL Vs ACIT (686/Jaipur/2014) g) Prateek Kothari Vs ACIT (312/Jaipur/2015) 7.5 Considering the above, I am of the view that as the…

Anshu Prithani, New Delhi vs. DCIT, Central Circle-15, New Dedlhi

In the result, the appeal of the assessee is allowed

ITA 1153/DEL/2018[2008-09]Status: DisposedITAT Delhi14 Jul 2021AY 2008-09

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 1153/Del/2018 : Asstt. Year: 2008-09 Anshu Prithani, Vs Dcit, Brahmaputra House, A-7, Central Circle-17, Mahipalur, New Delhi-110037 New Delhi (Appellant) (Respondent) Pan No. Akdpp5664L Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 14.07.2021 Date Of Pronouncement: 14 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 132ASection 139(1)Section 153(3)Section 153ASection 153A(1)

…dings. This proposition of law has been well settled and reiterated by the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla reported in [2016] 380 ITR 573 (Delhi) and has been reiterated in the case of Pr. CIT vs. Meeta Gutgutia reported in [2017] 152 DTR 153 (Delhi). 9. In the case of CIT vs. Kabul Chawla (supra), the Hon'ble High Court, after discussing various judgments and analyzing section 153A, have laid down the following legal proposition: 4 Anshu Prithani i. Once a search takes place under Section 132 of the Act, notice under Section 153A(1) will have to be mandatorily issued to the person…

ACIT, Central Circle- 20, New Delhi vs. Alchemist Life Sciences Ltd., New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 795/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Jul 2021AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 792/Del/2018 : Asstt. Year: 2009-10 Ita No. 793/Del/2018 : Asstt. Year: 2010-11 Ita No. 794/Del/2018 : Asstt. Year: 2011-12 Ita No. 795/Del/2018 : Asstt. Year: 2012-13 Acit, Vs M/S Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (Appellantt (Respondent) Pan No. Aabcv3029Q Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 139(1)Section 153(3)Section 153A

…dings. This proposition of law has been well settled and reiterated by the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla reported in [2016] 380 ITR 573 (Delhi) and has been reiterated in the case of Pr. CIT vs. Meeta Gutgutia reported in [2017] 152 DTR 153 (Delhi). 12. In the case of CIT vs. Kabul Chawla (supra), the Hon'ble High Court, after discussing various judgments and analyzing section 153A, have laid down the following legal proposition: i. Once a search takes place under Section 132 of the Act, notice under Section 153A(1) will have to be mandatorily issued to the person searched requirin…

ACIT, Central Circle- 20, New Delhi vs. Alchemist Life Sciences Ltd., New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 794/DEL/2018[2011-12]Status: DisposedITAT Delhi12 Jul 2021AY 2011-12

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 792/Del/2018 : Asstt. Year: 2009-10 Ita No. 793/Del/2018 : Asstt. Year: 2010-11 Ita No. 794/Del/2018 : Asstt. Year: 2011-12 Ita No. 795/Del/2018 : Asstt. Year: 2012-13 Acit, Vs M/S Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (Appellantt (Respondent) Pan No. Aabcv3029Q Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 139(1)Section 153(3)Section 153A

…dings. This proposition of law has been well settled and reiterated by the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla reported in [2016] 380 ITR 573 (Delhi) and has been reiterated in the case of Pr. CIT vs. Meeta Gutgutia reported in [2017] 152 DTR 153 (Delhi). 12. In the case of CIT vs. Kabul Chawla (supra), the Hon'ble High Court, after discussing various judgments and analyzing section 153A, have laid down the following legal proposition: i. Once a search takes place under Section 132 of the Act, notice under Section 153A(1) will have to be mandatorily issued to the person searched requirin…

ACIT, Central Circle- 20, New Delhi vs. Alchemist Life Sciences Ltd., New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 793/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Jul 2021AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 792/Del/2018 : Asstt. Year: 2009-10 Ita No. 793/Del/2018 : Asstt. Year: 2010-11 Ita No. 794/Del/2018 : Asstt. Year: 2011-12 Ita No. 795/Del/2018 : Asstt. Year: 2012-13 Acit, Vs M/S Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (Appellantt (Respondent) Pan No. Aabcv3029Q Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 139(1)Section 153(3)Section 153A

…dings. This proposition of law has been well settled and reiterated by the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla reported in [2016] 380 ITR 573 (Delhi) and has been reiterated in the case of Pr. CIT vs. Meeta Gutgutia reported in [2017] 152 DTR 153 (Delhi). 12. In the case of CIT vs. Kabul Chawla (supra), the Hon'ble High Court, after discussing various judgments and analyzing section 153A, have laid down the following legal proposition: i. Once a search takes place under Section 132 of the Act, notice under Section 153A(1) will have to be mandatorily issued to the person searched requirin…

ACIT, Central Circle- 20, New Delhi vs. Alchemist Life Sciences Ltd., New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 792/DEL/2018[2009-10]Status: DisposedITAT Delhi12 Jul 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 792/Del/2018 : Asstt. Year: 2009-10 Ita No. 793/Del/2018 : Asstt. Year: 2010-11 Ita No. 794/Del/2018 : Asstt. Year: 2011-12 Ita No. 795/Del/2018 : Asstt. Year: 2012-13 Acit, Vs M/S Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (Appellantt (Respondent) Pan No. Aabcv3029Q Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 139(1)Section 153(3)Section 153A

…dings. This proposition of law has been well settled and reiterated by the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla reported in [2016] 380 ITR 573 (Delhi) and has been reiterated in the case of Pr. CIT vs. Meeta Gutgutia reported in [2017] 152 DTR 153 (Delhi). 12. In the case of CIT vs. Kabul Chawla (supra), the Hon'ble High Court, after discussing various judgments and analyzing section 153A, have laid down the following legal proposition: i. Once a search takes place under Section 132 of the Act, notice under Section 153A(1) will have to be mandatorily issued to the person searched requirin…

Abhieshek Tewari, New Delhi vs. DCIT, Central Circle-13, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 6349/DEL/2017[2009-10]Status: DisposedITAT Delhi12 Jul 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…dings. This proposition of law has been well settled and reiterated by the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla reported in [2016] 380 ITR 573 (Delhi) and has been reiterated in the case of Pr. CIT vs. Meeta Gutgutia reported in [2017] 152 DTR 153 (Delhi). 12. In the case of CIT vs. Kabul Chawla (supra), the Hon'ble High Court, after discussing various judgments and analyzing section 153A, have laid down the following legal proposition: i. Once a search takes place under Section 132 of the Act, notice under Section 153A(1) will have to be mandatorily issued to the person searched requiri…

Abhieshek Tewari, New Delhi vs. DCIT, Central Circle-13, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 6348/DEL/2017[2008-09]Status: DisposedITAT Delhi12 Jul 2021AY 2008-09

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…dings. This proposition of law has been well settled and reiterated by the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla reported in [2016] 380 ITR 573 (Delhi) and has been reiterated in the case of Pr. CIT vs. Meeta Gutgutia reported in [2017] 152 DTR 153 (Delhi). 12. In the case of CIT vs. Kabul Chawla (supra), the Hon'ble High Court, after discussing various judgments and analyzing section 153A, have laid down the following legal proposition: i. Once a search takes place under Section 132 of the Act, notice under Section 153A(1) will have to be mandatorily issued to the person searched requiri…

Abhishek Tiwari, New Delhi vs. DCIT, Central Circle- 13, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 6347/DEL/2017[2007-08]Status: DisposedITAT Delhi12 Jul 2021AY 2007-08

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…dings. This proposition of law has been well settled and reiterated by the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla reported in [2016] 380 ITR 573 (Delhi) and has been reiterated in the case of Pr. CIT vs. Meeta Gutgutia reported in [2017] 152 DTR 153 (Delhi). 12. In the case of CIT vs. Kabul Chawla (supra), the Hon'ble High Court, after discussing various judgments and analyzing section 153A, have laid down the following legal proposition: i. Once a search takes place under Section 132 of the Act, notice under Section 153A(1) will have to be mandatorily issued to the person searched requiri…

Abhishek Tiwari, New Delhi vs. DCIT, Central Circle- 13, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 6346/DEL/2017[2006-07]Status: DisposedITAT Delhi12 Jul 2021AY 2006-07

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…dings. This proposition of law has been well settled and reiterated by the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla reported in [2016] 380 ITR 573 (Delhi) and has been reiterated in the case of Pr. CIT vs. Meeta Gutgutia reported in [2017] 152 DTR 153 (Delhi). 12. In the case of CIT vs. Kabul Chawla (supra), the Hon'ble High Court, after discussing various judgments and analyzing section 153A, have laid down the following legal proposition: i. Once a search takes place under Section 132 of the Act, notice under Section 153A(1) will have to be mandatorily issued to the person searched requiri…

Abhishek Tiwari, New Delhi vs. DCIT, Central Circle- 13, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 6345/DEL/2017[2005-06]Status: DisposedITAT Delhi12 Jul 2021AY 2005-06

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…dings. This proposition of law has been well settled and reiterated by the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla reported in [2016] 380 ITR 573 (Delhi) and has been reiterated in the case of Pr. CIT vs. Meeta Gutgutia reported in [2017] 152 DTR 153 (Delhi). 12. In the case of CIT vs. Kabul Chawla (supra), the Hon'ble High Court, after discussing various judgments and analyzing section 153A, have laid down the following legal proposition: i. Once a search takes place under Section 132 of the Act, notice under Section 153A(1) will have to be mandatorily issued to the person searched requiri…

DCIT, Central Circle- 32, New Delhi vs. Appolo Traexim Pvt. Ltd., New Delhi

In the result, the solitary ground of appeal and the appeal of the ld AO is dismissed

ITA 7863/DEL/2017[2004-05]Status: DisposedITAT Delhi04 Jan 2021AY 2004-05

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi(Through Video Conferencing) Dcit, Vs. Appolo Traexim Pvt. Ltd., Central Circle-32, A-20, Naraina Industrial New Delhi Area, Phase-1, Naraina, New Delhi Pan: Aaeca0010D (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Prakash Dubey, Sr. DR
Section 143(3)Section 153ASection 271(1)Section 271(1)(c)Section 68

…ed 02.07.2013 this addition was confirmed. 4. However, on filing of the appeal before the coordinate bench the above addition was deleted based on the decision of the Hon‟ble Delhi High Court in CIT Vs. Kabul Chawla 380 ITR 573 and Pr. CIT Vs. Meeta Gutguttia 152 DTR 153. 5. However, as per order dated 28.03.2005 based on the order of the ld CIT(A) confirming the above addition, the ld AO levied a penalty of Rs. 53,81,250/- u/s 271(1)(c) for the concealment of income. 6. The assessee challenged the same before the ld CIT(A), who passed an order on 24.10.2017 deleting the above penalty for the reason that the addi…

Shri Rakesh Kumar Jain, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, both these appeals of the assessee are allowed

ITA 1032/JPR/2018[2011-12]Status: DisposedITAT Jaipur30 Sept 2019AY 2011-12
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)
Section 132Section 132(1)Section 143(3)Section 153A

…t para no. 18 8s 19 of the court order can be referred to. Similar view of also taken in the following judgments, including by Hon'ble Jaipur ITAT Hon'ble ITAT Jaipur in many cases: a. Continental warehousing Corporation 374 ITR 645 b. PCIT vs. Meeta Gutgutia 152 DTR 153 c. Vijay Kumar D Agarwal V/s DCIT in IT(SS)A Nos. 153,154,155 & 156/Ahd/2012 35 ITA 1031 & 1032/JP/2018 Rakesh Kr. Jain Vs DCIT d. Ratan Kumar Sharma vs. DCIT ITA 797 & 798 /Jaipur/2014 e. Vikram Goyal vs. DCIT ITA 174/Jaipur/2017 etc f. Jadau Jewellers & Manufacturer PL Vs ACIT (686/Jaipur/2014) g. Prateek Kothari Vs. ACIT (312/Jaipur/2015. 7.7…