Sanjay Singhal (HUF) v. DCIT

207 TTJ 853Income Tax Appellate Tribunal2020#23693 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2024.

Issues it is cited on

section 132asection 153csection 142section 139section 153section 153asection 132section 143(1)section 15section 13section 148section 147

Judgments citing Sanjay Singhal (HUF) v. DCIT

GHANSHYAM MADHUSUDAN SONI,,AHMEDABAD vs. ITO, WARD-3(3)(7), AHMEDABAD

In the result, appeal of the assessee being ITA No

ITA 1717/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad02 Jul 2024AY 2011-12

Bench: Ms. Suchitra Kambleassessment Year: 2009-10

Section 132ASection 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 153A

…as, therefore, not justified in resorting to Section 147 of the Act which is specifically barred from applicability by the special provisions enacted for search and requisition cases. The Ld. AR relied upon the decision of Sanjay Singhal (HUF) vs. DCIT (2020) 207 TTJ 853 (Chandigarh Tribunal), ITO vs. Vikram Sujitkumar Bhatia, 453 ITR 417 (SC). 7. The Ld. DR submitted that search in the case of Narayan Sai was carried out on 09.03.2015 i.e. before Section 153C was amended (w.e.f. 01.06.2015). Section 153 was amended before the amendment of Section 153C it was possible to invoke Section 153C only if material foun…

GHANSHYAM MADHUSUDAN SONI,,ARVALLI vs. ITO, WARD-1, , MODASA

In the result, appeal of the assessee being ITA No

ITA 296/AHD/2018[2009-10]Status: DisposedITAT Ahmedabad02 Jul 2024AY 2009-10

Bench: Ms. Suchitra Kambleassessment Year: 2009-10

Section 132ASection 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 153A

…as, therefore, not justified in resorting to Section 147 of the Act which is specifically barred from applicability by the special provisions enacted for search and requisition cases. The Ld. AR relied upon the decision of Sanjay Singhal (HUF) vs. DCIT (2020) 207 TTJ 853 (Chandigarh Tribunal), ITO vs. Vikram Sujitkumar Bhatia, 453 ITR 417 (SC). 7. The Ld. DR submitted that search in the case of Narayan Sai was carried out on 09.03.2015 i.e. before Section 153C was amended (w.e.f. 01.06.2015). Section 153 was amended before the amendment of Section 153C it was possible to invoke Section 153C only if material foun…

SAMBHAVANATH INFRABUILD FARMS (SUCCESSOR TO LODHA CONSTRUCTION P. LTD P. LTD.,MUMBAI vs. ASSTT. CIT, CENTRAL CIRCLE-7(3), MUMBAI

ITA 1897/MUM/2020[2011-12]Status: DisposedITAT Mumbai06 Jan 2022AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blesambhavnath Infrabuild & Farms Pvt. Ltd., V. Asst. Cit– Central Circle – 7(3) {Successor To Lodha Construction Pvt. Ltd.,} Room No. 655, 6Th Floor 412, 4Th Floor, 17G Vardhaman Chamber Aayakar Bhavan, M.K. Road Cawasji Patel Road, Horniman Circle Mumbai - 400020 Fort, Mumbai - 400001 Pan: Aalcs1394M (Appellant) (Respondent) Assessee By : Shri Anuj Kisnadwala Department By Shri B.K. Bagchi

For Appellant: Shri Anuj Kisnadwala
Section 147Section 148Section 148(2)Section 153ASection 69D

…. DCIT CC 8(4) in ITA Nos 2284/Mum/2019 and others for AYs 2010-11 to 2013-14 dated 08.01.2021. 16 Sambhavnath Infrabuild and Farms Pvt. Ltd., (v). Shri V.L. Khandee in ITA No 1971/Pun/2014 for AY. 2006-07 dated 24.04.2018. (vi). Sanjay singhal (HUF) v. DCIT (207 TTJ 853 (Chd)) dated 19.06.2020. Asst. CIT v. Shri Srinivas Rao Hoskote in ITA Nos 1154 and (vii). 1155/Bang/2015 for A.Y.s 2010-11 and 2011-12 dated 21.02.2018. 9. He also made submissions of Merit, since we are dealing with the jurisdictional issue, we are not adjudicating on merit. 10. On the other hand, Ld. DR submitted that Assessing Officer has li…

Sanjay Singhal (HUF) v. DCIT (207 TTJ 853) — Cited in 3 Judgments | BharatTax