Principal Commissioner of Income-tax v. Karina Airlines International Ltd.

165 Taxmann.com 421High Court2024#1861 most cited

What is Principal Commissioner of Income-tax v. Karina Airlines International Ltd. authority for?

For assessments under Section 153C concerning a non-searched person, the date of recording the satisfaction becomes the date of search for that other person. The satisfaction recorded under Section 153C is the cornerstone for initiating proceedings, with the physical transmission of documents merely aiding the opinion formation.

61

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Also referred to as

PCIT v. Karina Airlines International Ltd. · Section 153C · search assessment · non-searched person · other person · date of search · date of satisfaction · limitation period · Finance Act 2017

Sections most often in play

Section 153CSection 143(2)Section 143(3)Section 132(1)Section 142(1)Section 153DSection 153ASection 132
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Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)section 201(3)section 158basection 150unexplained jewellerysection 70beyond four yearssection 18section 149(1)(b)statement under section 132(4)

Judgments citing Principal Commissioner of Income-tax v. Karina Airlines International Ltd.

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1894/AHD/2019[2000-01]Status: HeardITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos: 1894 to 1903/Ahd/2019 & 1904/Ahd/2019 Asst. Years: 2000-01 to 2009-10 & 2016-17 & IT(SS)A Nos: 569 to 574/Ahd/2019 Asst. Years: 2010-11 to 2015-16 बनाम बनाम/ बनाम बनाम Manjulaben Bipinbhai Deputy Commissioner of Patel Legal Heir of Late Vs. Income Tax Bipinbhai P. Patel Central Circle-1, Vadodara C/o. Apex Extrusions - 390007 Pvt. Ltd., 220-221, GIDC Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7757H (Appellant)…