Rawatmal Harakchand v. CIT

129 ITR 346High Court#10130 most cited

What is Rawatmal Harakchand v. CIT authority for?

Assessments arising from materials seized during a search under section 132, where those materials belong to a person other than the searched person, must be framed under section 153C.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2021.

Also referred to as

Rawatmal Harakchand · CIT · 129 ITR 346 · section 132 · section 153C · search action · seized material · assessment · third party premises

Judgments citing Rawatmal Harakchand v. CIT

Shri Anand Nadig, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(2)(1), Bangalore

In the result, the appeals are partly allowed

ITA 578/BANG/2018[2009-10]Status: DisposedITAT Bangalore15 Nov 2021AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri R. Ramakrishnan, CAFor Respondent: Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru
Section 132Section 147Section 148Section 153ASection 153CSection 68Section 69

…of which addition was made were all unearthed during the course of search action u/s. 132, as such assessment to be framed u/s. 153C of the Act. He relied on the following judgments:- - CIT v. IBC Knowledge Park Ltd., 385 ITR 346 (Kar) - Rawatmal Harakchand, 129 ITR 346 (Cal) ITA Nos. 575 to 578/Bang/2018 Page 3 of 21 - ITO v. Arun Kapoor, 30 CCH 325 (Asr) - CIT v. Sri Omprakash Agarwal, 75 CCH 629 (Del) 6. On the other hand, the ld. DR submitted that proviso to section 153C is applicable only when any books of account, documents seized and requisitioned belong to or belongs to any person other than the search…

Shri Anand Nadig, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(2)(1), Bangalore

In the result, the appeals are partly allowed

ITA 577/BANG/2018[2008-09]Status: DisposedITAT Bangalore15 Nov 2021AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri R. Ramakrishnan, CAFor Respondent: Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru
Section 132Section 147Section 148Section 153ASection 153CSection 68Section 69

…of which addition was made were all unearthed during the course of search action u/s. 132, as such assessment to be framed u/s. 153C of the Act. He relied on the following judgments:- - CIT v. IBC Knowledge Park Ltd., 385 ITR 346 (Kar) - Rawatmal Harakchand, 129 ITR 346 (Cal) ITA Nos. 575 to 578/Bang/2018 Page 3 of 21 - ITO v. Arun Kapoor, 30 CCH 325 (Asr) - CIT v. Sri Omprakash Agarwal, 75 CCH 629 (Del) 6. On the other hand, the ld. DR submitted that proviso to section 153C is applicable only when any books of account, documents seized and requisitioned belong to or belongs to any person other than the search…

Shri Anand Nadig, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(2)(1), Bangalore

In the result, the appeals are partly allowed

ITA 576/BANG/2018[2006-07]Status: DisposedITAT Bangalore15 Nov 2021AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri R. Ramakrishnan, CAFor Respondent: Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru
Section 132Section 147Section 148Section 153ASection 153CSection 68Section 69

…of which addition was made were all unearthed during the course of search action u/s. 132, as such assessment to be framed u/s. 153C of the Act. He relied on the following judgments:- - CIT v. IBC Knowledge Park Ltd., 385 ITR 346 (Kar) - Rawatmal Harakchand, 129 ITR 346 (Cal) ITA Nos. 575 to 578/Bang/2018 Page 3 of 21 - ITO v. Arun Kapoor, 30 CCH 325 (Asr) - CIT v. Sri Omprakash Agarwal, 75 CCH 629 (Del) 6. On the other hand, the ld. DR submitted that proviso to section 153C is applicable only when any books of account, documents seized and requisitioned belong to or belongs to any person other than the search…

Shri Anand Nadig, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(2)(1), Bangalore

In the result, the appeals are partly allowed

ITA 575/BANG/2018[2007-08]Status: DisposedITAT Bangalore15 Nov 2021AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri R. Ramakrishnan, CAFor Respondent: Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru
Section 132Section 147Section 148Section 153ASection 153CSection 68Section 69

…of which addition was made were all unearthed during the course of search action u/s. 132, as such assessment to be framed u/s. 153C of the Act. He relied on the following judgments:- - CIT v. IBC Knowledge Park Ltd., 385 ITR 346 (Kar) - Rawatmal Harakchand, 129 ITR 346 (Cal) ITA Nos. 575 to 578/Bang/2018 Page 3 of 21 - ITO v. Arun Kapoor, 30 CCH 325 (Asr) - CIT v. Sri Omprakash Agarwal, 75 CCH 629 (Del) 6. On the other hand, the ld. DR submitted that proviso to section 153C is applicable only when any books of account, documents seized and requisitioned belong to or belongs to any person other than the search…

Deputy Commissioner of Income Tax, Circle-1(2)(1), Bangalore vs. Shri Sachin Kamath, Bangalore

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1784/BANG/2017[2011-12]Status: DisposedITAT Bangalore31 Jan 2019AY 2011-12

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

…y premises, assessment based on the seized material shall be under the provisions of section 153C of the Act. The learned AR filed written submissions and relied on the decision of the Hon’ble Calcutta High Court in the case of Rawatmal Harakchand vs. CIT (129 ITR 346) (Cal) and the decision of the Hon’ble jurisdictional High Court in the case of CIT vs. IBC Knowledge Park (P) Ltd., (2016) 287 CTR 261(Kar) and particular attention was drawn to para.50 of the judgment and submitted that proceedings u/s 153C shall prevail. The learned AR also relied on the decision of the co-ordinate bench in ITO vs. Arun Kumar…

Deputy Commissioner of Income Tax Circle-1(2)(1), Bangalore vs. Shri Sachin Kamath, Bangalore

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1783/BANG/2017[2009-10]Status: DisposedITAT Bangalore31 Jan 2019AY 2009-10

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

…y premises, assessment based on the seized material shall be under the provisions of section 153C of the Act. The learned AR filed written submissions and relied on the decision of the Hon’ble Calcutta High Court in the case of Rawatmal Harakchand vs. CIT (129 ITR 346) (Cal) and the decision of the Hon’ble jurisdictional High Court in the case of CIT vs. IBC Knowledge Park (P) Ltd., (2016) 287 CTR 261(Kar) and particular attention was drawn to para.50 of the judgment and submitted that proceedings u/s 153C shall prevail. The learned AR also relied on the decision of the co-ordinate bench in ITO vs. Arun Kumar…

Deputy Commissioner of Income Tax, Circle-1(2)(1), Bangalore vs. Shri Sachin Kamath, Bangalore

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1782/BANG/2017[2008-09]Status: DisposedITAT Bangalore31 Jan 2019AY 2008-09

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

…y premises, assessment based on the seized material shall be under the provisions of section 153C of the Act. The learned AR filed written submissions and relied on the decision of the Hon’ble Calcutta High Court in the case of Rawatmal Harakchand vs. CIT (129 ITR 346) (Cal) and the decision of the Hon’ble jurisdictional High Court in the case of CIT vs. IBC Knowledge Park (P) Ltd., (2016) 287 CTR 261(Kar) and particular attention was drawn to para.50 of the judgment and submitted that proceedings u/s 153C shall prevail. The learned AR also relied on the decision of the co-ordinate bench in ITO vs. Arun Kumar…

Deputy Commissioner of Income Tax, Circle-1(2)(1), Bangalore vs. Shri Sachin Kamath, Bangalore

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1781/BANG/2017[2007-08]Status: DisposedITAT Bangalore31 Jan 2019AY 2007-08

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

…y premises, assessment based on the seized material shall be under the provisions of section 153C of the Act. The learned AR filed written submissions and relied on the decision of the Hon’ble Calcutta High Court in the case of Rawatmal Harakchand vs. CIT (129 ITR 346) (Cal) and the decision of the Hon’ble jurisdictional High Court in the case of CIT vs. IBC Knowledge Park (P) Ltd., (2016) 287 CTR 261(Kar) and particular attention was drawn to para.50 of the judgment and submitted that proceedings u/s 153C shall prevail. The learned AR also relied on the decision of the co-ordinate bench in ITO vs. Arun Kumar…

Deputy Commissioner of Income Tax Circle-1(2)(1), Bangalore vs. Shri Sachin Kamath, Bangalore

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1780/BANG/2017[2006-07]Status: DisposedITAT Bangalore31 Jan 2019AY 2006-07

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

…y premises, assessment based on the seized material shall be under the provisions of section 153C of the Act. The learned AR filed written submissions and relied on the decision of the Hon’ble Calcutta High Court in the case of Rawatmal Harakchand vs. CIT (129 ITR 346) (Cal) and the decision of the Hon’ble jurisdictional High Court in the case of CIT vs. IBC Knowledge Park (P) Ltd., (2016) 287 CTR 261(Kar) and particular attention was drawn to para.50 of the judgment and submitted that proceedings u/s 153C shall prevail. The learned AR also relied on the decision of the co-ordinate bench in ITO vs. Arun Kumar…

M/S. Mahavir Concast Ltd., New Delhi vs. ITO, New Delhi

Appeal is allowed

ITA 2508/DEL/2014[2004-05]Status: DisposedITAT Delhi27 Jun 2016AY 2004-05

Bench: Shri I.C. Sudhir & Shri O. P, Kant

For Appellant: Shri P.C. Yadav, AdvFor Respondent: Smt. Anima Bansal, Sr. DR
Section 147

…7. In support of the above submission, the Learned AR placed reliance on the following decisions: 8 i) Signature Hotels P. Ltd. vs. ITO & Ors. (2011) - 338 ITR 51 (Del.) ii) CIT vs. Rainee Singh (2011) - 330 ITR 417 (Del.) iii) Rawatmal Harakchand Vs. CIT - 129 ITR 346 (Cal.) 8. The Learned Senior DR on the other hand placed reliance on the orders of the authorities below with the submission that in the reasons recorded, name of the assessee as beneficiary from the entry provider has been specifically mentioned and the reasons have been recorded by the Assessing Officer after applying his mind on the informati…

Rawatmal Harakchand v. CIT (129 ITR 346) — Cited in 10 Judgments | BharatTax