(‘S. Velu Palandar v. DCIT

83 ITR 686High Court#8551 most cited

What is (‘S. Velu Palandar v. DCIT authority for?

Authorities must decide appeals on merit in accordance with principles of natural justice, even if the assessee appears disinterested.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2025 to 2025.

Also referred to as

S. Velu Palandar v. DCIT · principles of natural justice · appeal on merit · search and seizure · section 132 · section 127

Sections most often in play

Section 132Section 153ASection 142(1)Section 143(2)Section 127Section 139(1)Section 68Section 143(3)

Issues it is cited on

section 127speaking ordersearch and seizuregenuineness of the transactionsection 139(1)undisclosed incomesection 132salarysection 153appeal before the tribunalsection 68section 143(2)

Judgments citing (‘S. Velu Palandar v. DCIT

Anubhav Aggarwal, Ludhiana vs. ACIT, CC-1, Ludhiana

In the result, appeal of the assessee is dismissed

ITA 1288/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh25 Feb 2025AY 2014-15

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1288/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 Anubhav Aggarwal, The Acit, बनाम #526-B, Aggar Nagar, Central Circle-1, Ludhiana 141001 Ludhiana Vs. "थायी लेखा सं./Pan No: Aaypa9742K अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Shri Rohit Sharma, CIT DR
Section 68

…head of the group with different investigating agencies. Looking to all these cumulative setting of circumstances would suggest that the Assessee is not very much interested in persecuting this appeal. Even otherwise, it is trite (‘S. Velu Palandar Vs. DCIT’, 83 ITR 686 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 5. Now coming on merits of the case, the brief facts, as enumerated in the assessment order are as under: 1. The assessee belongs to Genex Group of cases, Ludhiana where a search and seizure operation u/s 132 of the Income Ta…

Anubhav Aggarwal, Ludhiana vs. ACIT, CC-1, Ludhiana

In the result, all the four appeals are dismissed

ITA 1287/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh25 Feb 2025AY 2013-14

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1287/Chd/2019 "नधा"रण वष" / Assessment Year : 2013-14 Anubhav Aggarwal, The Acit, #526-B, Aggar Nagar, बनाम Central Circle-1, Ludhiana Ludhiana Vs. 141001 "थायी लेखा सं./Pan No: Aaypa9742K अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Shri Rohit Sharma, CIT DR
Section 127Section 132Section 139(1)Section 143(2)Section 153Section 68

…head of the group with different investigating agencies. Looking to all these cumulative setting of circumstances would suggest that the Assessee is not very much interested in persecuting this appeal. Even otherwise, it is trite (‘S. Velu Palandar Vs. DCIT’, 83 ITR 686 (Mad.)] and incumbent on the authority to decide 1287 -Chd-2019 Anubhav Aggarwal, Ludhiana 4 an appeal on merit in accordance with the principles of natural justice. 5. Now coming on merits of the case, the brief facts, as enumerated in the assessment order are as under: 1. The assessee belongs to Genex Group of cases, Ludhiana where a search…

Anubhav Aggarwal, Ludhiana vs. ACIT, CC-1, Ludhiana

In the result, appeal of the assessee is dismissed

ITA 1286/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh25 Feb 2025AY 2012-13

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1286/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Anubhav Aggarwal, The Acit, #526-B, Aggar Nagar, बनाम Central Circle-1, Ludhiana Ludhiana Vs. 141001 "थायी लेखा सं./Pan No: Aaypa9742K अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Shri Rohit Sharma, CIT DR
Section 127Section 132Section 139(1)Section 143(2)Section 153Section 68

…g agencies. Looking to all these cumulative setting of circumstances would suggest that 1286 -Chd-2019 Anubhav Aggarwal, Ludhiana 4 the Assessee is not very much interested in persecuting this appeal. Even otherwise, it is trite (‘S. Velu Palandar Vs. DCIT’, 83 ITR 686 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 5. Now coming on merits of the case, the brief facts, as enumerated in the assessment order are as under: 1. The assessee belongs to Genex Group of cases, Ludhiana where a search and seizure operation u/s 132 of the Income Ta…

Anubhav Aggarwal, Ludhiana vs. ACIT, CC-1, Ludhiana

In the result, all the four appeals are dismissed

ITA 1285/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh25 Feb 2025AY 2011-12

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1285/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 Anubhav Aggarwal, The Acit, #526-B, Aggar Nagar, बनाम Central Circle-1, Ludhiana Ludhiana Vs. 141001 "थायी लेखा सं./Pan No: Aaypa9742K अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Shri Rohit Sharma, CIT DR
Section 127Section 132Section 139(1)Section 143(2)Section 153Section 68

…agencies. Looking to all these cumulative setting of circumstances would suggest that the Assessee is not very much interested in persecuting this appeal. Even otherwise, it is trite (‘S. Velu Palandar Vs. DCIT’, 1285 -Chd-2019 Anubhav Aggarwal, Ludhiana 4 83 ITR 686 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 5. Now coming on merits of the case, the brief facts, as enumerated in the assessment order are as under: 1. The assessee belongs to Genex Group of cases, Ludhiana where a search and seizure operation u/s 132 of the Income Ta…

Anubhav Aggarwal, Ludhiana vs. ACIT, CC-1, Ludhiana

In the result, all the four appeals are dismissed

ITA 1284/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh25 Feb 2025AY 2010-11

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1284/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 Anubhav Aggarwal, The Acit, बनाम #526-B, Aggar Nagar, Central Circle-1, Ludhiana Ludhiana Vs. 141001 "थायी लेखा सं./Pan No: Aaypa9742K अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Shri Rohit Sharma, CIT DR
Section 127Section 132Section 139(1)Section 143(2)Section 153Section 68

…g agencies. Looking to all these cumulative setting of circumstances would suggest that 1284 -Chd-2019 Anubhav Aggarwal, Ludhiana 4 the Assessee is not very much interested in persecuting this appeal. Even otherwise, it is trite (‘S. Velu Palandar Vs. DCIT’, 83 ITR 686 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 5. Now coming on merits of the case, the brief facts, as enumerated in the assessment order are as under: 1. The assessee belongs to Genex Group of cases, Ludhiana where a search and seizure operation u/s 132 of the Income Ta…

Anubhav Aggarwal, Ludhiana vs. ACIT, CC-1, Ludhiana

In the result, all the four appeals are dismissed

ITA 1283/CHANDI/2019[2009-10]Status: DisposedITAT Chandigarh25 Feb 2025AY 2009-10

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1283/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 Anubhav Aggarwal, The Acit, #526-B, Aggar Nagar, बनाम Central Circle-1, Ludhiana Ludhiana Vs. 141001 "थायी लेखा सं./Pan No: Aaypa9742K अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Shri Rohit Sharma, CIT DR
Section 127Section 132Section 139(1)Section 143(2)Section 153Section 68

…head of the group with different investigating agencies. Looking to all these cumulative setting of circumstances would suggest that the Assessee is not very much interested in persecuting this appeal. Even otherwise, it is trite (‘S. Velu Palandar Vs. DCIT’, 83 ITR 686 (Mad.)] and incumbent on the authority to decide 1283 -Chd-2019 Anubhav Aggarwal, Ludhiana 4 an appeal on merit in accordance with the principles of natural justice. 5. Now coming on merits of the case, the brief facts, as enumerated in the assessment order are as under: 1. The assessee belongs to Genex Group of cases, Ludhiana where a search…

Anubhav Aggarwal, Ludhiana vs. ACIT, CC-1, Ludhiana

In the result, appeal of the assessee is dismissed

ITA 1282/CHANDI/2019[2008-09]Status: DisposedITAT Chandigarh25 Feb 2025AY 2008-09

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1282/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 Anubhav Aggarwal, The Acit, #526-B, Aggar Nagar, बनाम Central Circle-1, Ludhiana 141001 Ludhiana Vs. "थायी लेखा सं./Pan No: Aaypa9742K अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Shri Rohit Sharma, CIT DR
Section 127Section 132Section 142(1)Section 153Section 68

…g agencies. Looking to all 1282 -Chd-2019 Anubhav Aggarwal, Ludhiana 4 these cumulative setting of circumstances would suggest that the Assessee is not very much interested in persecuting this appeal. Even otherwise, it is trite (‘S. Velu Palandar Vs. DCIT’, 83 ITR 686 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 5. Now coming on merits of the case, the brief facts, as enumerated in the assessment order are as under: 1. The assessee belongs to Genex Group of cases, Ludhiana where a search and seizure operation u/s 132 of the Income Ta…

Kailash Aggarwal, Ludhiana vs. ACIT, CC-1, Ludhiana

In the result, appeal of the assessee is dismissed

ITA 1358/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh25 Feb 2025AY 2014-15

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1358/Chd/2018 "नधा"रण वष" / Assessment Year : 2014-15 Shri Kailash Aggarwal, The Acit, # 3301/2, Gurdev Nagar, बनाम Central Circle-1, Ludhiana Ludhiana Vs. "थायी लेखा सं./Pan No: Aenpa4308J अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Shri Rohit Sharma, CIT DR
Section 143(3)

…head of the group with different investigating agencies. Looking to all these cumulative setting of circumstances would suggest that the Assessee is not very much interested in persecuting this appeal. Even otherwise, it is trite (‘S. Velu Palandar Vs. DCIT’, 83 ITR 686 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 1358-Chd-2018 Kailash Aggarwal, Ludhiana 5 5. Now coming on merits of the case, the brief facts are that the Assessee belongs to Genex Group of cases, Ludhiana where search and seizure operation u/s 132 of the Income Tax Act,…

DCIT, CC-1, Ludhiana vs. M/S Punjab Wool Traders, Ludhiana

In the result, Revenue’s appeal is dismissed

ITA 960/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh24 Feb 2025AY 2013-14

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 960/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 The Dcit, M/S Punjab Wool Traders, बनाम Central Circle-1, 6515/14, Haibowal, Ludhiana Jassian Road, Vs. Ludhiana "थायी लेखा सं./Pan No: Aanfp9513G अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : None राज"व क" ओर से/ Revenue By : Shri Rohit Sharma, Cit Dr (Virtual) सुनवाई क" तार"ख/Date Of Hearing : 06.02.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 24.02.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Revenue Against The Order Dated 23.04.2018 Passed By The Ld. Commissioner Of Income Tax (Appeals)-2, Jalandhar [Hereinafter Referred To As ‘Cit(A)’], For The Assessment Year 2013-14. 2. Grounds Of Appeal Are As Under:

For Appellant: NoneFor Respondent: Shri Rohit Sharma, CIT DR
Section 127Section 132Section 153C

…head of the group with different investigating agencies. Looking to all these cumulative setting of circumstances would suggest that the Assessee is not very much interested in persecuting this appeal. Even otherwise, it is trite (‘S. Velu Palandar Vs. DCIT’, 83 ITR 686 (Mad.)] and incumbent on the authority to decide 960-Chd-2018 Punjab Wool Traders, Ludhiana 4 an appeal on merit in accordance with the principles of natural justice. 5. Now coming on merits of the case, the brief facts, as taken from the assessment order are as under: The assessee belongs to Genex Group of cases, Ludhiana where a search and s…

DCIT, CC-1, Ludhiana vs. M/S Gurdev Wool & Fibers, Ludhiana

In the result, Revenue’s appeal is dismissed

ITA 956/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh24 Feb 2025AY 2013-14

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 956/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 The Dcit, M/S Gurdev Wool & Fibers, बनाम Central Circle-1, 6515/14, Haibowal, Ludhiana Jassian Road, Vs. Ludhiana "थायी लेखा सं./Pan No: Aalfg2972Q अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : None राज"व क" ओर से/ Revenue By : Shri Rohit Sharma, Cit Dr (Virtual) सुनवाई क" तार"ख/Date Of Hearing : 06.02.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 24.02.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Revenue Against The Order Dated 24.04.2018 Passed By The Ld. Commissioner Of Income Tax (Appeals)-2, Jalandhar [Hereinafter Referred To As ‘Cit(A)’], For The Assessment Year 2013-14. 2. Grounds Of Appeal Are As Under:

For Appellant: NoneFor Respondent: Shri Rohit Sharma, CIT DR
Section 127Section 132Section 153C

…head of the group with different investigating agencies. Looking to all these cumulative setting of circumstances would suggest that the Assessee is not very much interested in persecuting this appeal. Even otherwise, it is trite (‘S. Velu Palandar Vs. DCIT’, 83 ITR 686 (Mad.)] and incumbent on the authority to decide 956-Chd-2018 M/s Gurdev Wool & Fibers, Ludhiana 4 an appeal on merit in accordance with the principles of natural justice. 5. Now coming on merits of the case, the brief facts, as taken from the assessment order are as under: The assessee belongs to Genex Group of cases, Ludhiana where a search…

M/S Genex Industries Ltd., Ludhiana vs. ACIT, CC-I, Ludhiana

In the result, appeal of the assessee is dismissed

ITA 662/CHANDI/2018[2009-10]Status: DisposedITAT Chandigarh24 Feb 2025AY 2009-10

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 662/Chd/2018 "नधा"रण वष" / Assessment Year : 2009-10 Genex Industries Limited, The Acit, बनाम 228-G, Industrial Area A, Central Circle-1, Cheema Chowk, Ludhiana Vs. Ludhiana "थायी लेखा सं./Pan No: Aaacb6770H अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Shri Rohit Sharma, CIT DR
Section 127Section 132Section 139(1)Section 143(2)Section 153Section 153A

…encies. Looking to all these cumulative setting of circumstances would suggest that the Assessee is not very much interested in persecuting this appeal. Even otherwise, it is trite (‘S. Velu Palandar Vs. DCIT’, 662-Chd-2018 Genex Industries Ltd., Ludhiana 4 83 ITR 686 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 5. Now coming on merits of the case, the brief facts, as enumerated in the assessment order are as under: 1. The assessee belongs to Genex Group of cases, Ludhiana where a search and seizure operation u/s 132 of the Income Ta…

M/S Ark Imports Pvt. Ltd., Ludhiana vs. ACIT, CC-1, Ludhiana

In the result, appeal of the assessee is dismissed

ITA 1160/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh24 Feb 2025AY 2014-15

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1160/Chd/2018 "नधा"रण वष" / Assessment Year : 2014-15 M/S Ark Imports Pvt. Ltd., The Acit, 228-A, Industrial Area-A, बनाम Central Circle-1, Ludhiana Ludhiana Vs. "थायी लेखा सं./Pan No: Aajca5899B अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Shri Rohit Sharma, CIT DR
Section 153A

…head of the group with different investigating agencies. Looking to all these cumulative setting of circumstances would suggest that the Assessee is not very much interested in persecuting this appeal. Even otherwise, it is trite (‘S. Velu Palandar Vs. DCIT’, 83 ITR 686 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 5. Now coming on merits of the case, the brief facts are that the Assessee belongs to Genex Group of cases, Ludhiana where search and seizure operation u/s 132 of the Income Tax Act, 1961 (in short 'the Act') was conducted on…

M/S Ark Imports Pvt. Ltd., Ludhiana vs. ACIT, Ludhiana

In the result, appeal of the assessee is dismissed

ITA 237/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh24 Feb 2025AY 2013-14

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 237/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14 M/S Ark Imports Pvt. Ltd., The Acit, बनाम 228-G, Industrial Area-A, Central Circle-1, Ludhiana Ludhiana Vs. "थायी लेखा सं./Pan No: Aajca5899B अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Shri Rohit Sharma, CIT DR
Section 153A

…head of the group with different investigating agencies. Looking to all these cumulative setting of circumstances would suggest that the Assessee is not very much interested in persecuting this appeal. Even otherwise, it is trite (‘S. Velu Palandar Vs. DCIT’, 83 ITR 686 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 5. Now coming on merits, brief facts of the case are that the Assessee belongs to Genex Group of cases, Ludhiana where search and seizure operation u/s 132 of the Income Tax Act, 1961 (in short 'the Act') was conducted on 23.0…

(‘S. Velu Palandar v. DCIT (83 ITR 686) — Cited in 13 Judgments | BharatTax