Sarla Handicrafts (P.) Ltd. v. Addl.CIT

124 TTJ 674Income Tax Appellate Tribunal2009#2084 most cited

What is Sarla Handicrafts (P.) Ltd. v. Addl.CIT authority for?

A new claim for deduction or allowance cannot be made during assessment or reassessment proceedings initiated under section 153A of the Income-tax Act. These proceedings, triggered by a search under section 132 or requisition under section 132A, are specifically for determining total income, particularly undisclosed income, within the context of section 153A alone.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Sarla Handicrafts · Suncity Alloys · Section 153A · Section 132 · new claim deduction · allowance during search assessment · reassessment scope · undisclosed income

Sections most often in play

Section 143(3)Section 153ASection 132Section 139Section 69BSection 115BBESection 69Section 129

Issues it is cited on

section 153a(b)section 153(a)(1)section 2(45)section 127(2)true and full disclosuresection 10b(8)section 10(1)settlement applicationsection 140surrender of incomesection 139(5)section 80a(5)

Judgments citing Sarla Handicrafts (P.) Ltd. v. Addl.CIT

M/S JINDAL PHOTO LTD.,,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee in ITA No

ITA 5451/DEL/2016[2013-14]Status: DisposedITAT Delhi21 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 153A

…ITA No. 5251 to 5257/DEL/2015 [A.Y 2006-07 to A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14]; ITA No. 4492/DEL/2017 [A.Y 2014-15] M/s Jindal Photo LtdVs.The A.C.I.T IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5251/DEL/2015 [A.Y 2006-07] ITA No. 5252/DEL/2015 [A.Y 2007-08] ITA No. 5253/DEL/2015 [A.Y 2008-09] ITA No. 5254/DEL/2015 [A.Y 2009-10] ITA No. 5255/DEL/2015 [A.Y 2010-11] ITA No. 5256/DEL/2015 [A.Y 2011-12] ITA No. 5257/DEL/2015 [A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14] ITA No. 449…

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee in ITA No

ITA 5254/DEL/2015[2009-10]Status: DisposedITAT Delhi21 May 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 153A

…ITA No. 5251 to 5257/DEL/2015 [A.Y 2006-07 to A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14]; ITA No. 4492/DEL/2017 [A.Y 2014-15] M/s Jindal Photo LtdVs.The A.C.I.T IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5251/DEL/2015 [A.Y 2006-07] ITA No. 5252/DEL/2015 [A.Y 2007-08] ITA No. 5253/DEL/2015 [A.Y 2008-09] ITA No. 5254/DEL/2015 [A.Y 2009-10] ITA No. 5255/DEL/2015 [A.Y 2010-11] ITA No. 5256/DEL/2015 [A.Y 2011-12] ITA No. 5257/DEL/2015 [A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14] ITA No. 449…

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 5253/DEL/2015[2008-09]Status: DisposedITAT Delhi21 May 2025AY 2008-09

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 139(5)Section 153A

…ITA No. 5251 to 5257/DEL/2015 [A.Y 2006-07 to A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14]; ITA No. 4492/DEL/2017 [A.Y 2014-15] M/s Jindal Photo LtdVs. The A.C.I. T IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E' BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5251/DEL/2015 [A.Y 2006-07] ITA No. 5252/DEL/2015 [A.Y 2007-08] ITA No. 5253/DEL/2015 [A.Y 2008-09] ITA No. 5254/DEL/2015 [A.Y 2009-10] ITA No. 5255/DEL/2015 [A.Y 2010-11] ITA No. 5256/DEL/2015 [A.Y 2011-12] ITA No. 5257/DEL/2015 [A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14] ITA No. 449…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 936/JPR/2024[2018-19]Status: DisposedITAT Jaipur28 Jan 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…153A of the Act, which were initiated to assess or reassess the undisclosed income. The relevant part of judgment is reproduced as under- x x x x The ITAT Jodhpur Bench in the case of Suncity Alloys (P.) Ltd. v. Assistant Commissioner of Income-tax [2009] 124 TTJ 674 (Jodhpur) [19-08-2009] held that there is no merit in the ground to make a new claim of deduction or allowance during assessment/reassessment under section 153A. Head notes of the decision are as under- "The expression assessment or reassessment used in section 153A connotes determination of total income pursuant to return required to be filed i…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 935/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…153A of the Act, which were initiated to assess or reassess the undisclosed income. The relevant part of judgment is reproduced as under- x x x x The ITAT Jodhpur Bench in the case of Suncity Alloys (P.) Ltd. v. Assistant Commissioner of Income-tax [2009] 124 TTJ 674 (Jodhpur) [19-08-2009] held that there is no merit in the ground to make a new claim of deduction or allowance during assessment/reassessment under section 153A. Head notes of the decision are as under- "The expression assessment or reassessment used in section 153A connotes determination of total income pursuant to return required to be filed i…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 934/JPR/2024[2016-17]Status: DisposedITAT Jaipur28 Jan 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…153A of the Act, which were initiated to assess or reassess the undisclosed income. The relevant part of judgment is reproduced as under- x x x x The ITAT Jodhpur Bench in the case of Suncity Alloys (P.) Ltd. v. Assistant Commissioner of Income-tax [2009] 124 TTJ 674 (Jodhpur) [19-08-2009] held that there is no merit in the ground to make a new claim of deduction or allowance during assessment/reassessment under section 153A. Head notes of the decision are as under- "The expression assessment or reassessment used in section 153A connotes determination of total income pursuant to return required to be filed i…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 933/JPR/2024[2015-16]Status: DisposedITAT Jaipur28 Jan 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…153A of the Act, which were initiated to assess or reassess the undisclosed income. The relevant part of judgment is reproduced as under- x x x x The ITAT Jodhpur Bench in the case of Suncity Alloys (P.) Ltd. v. Assistant Commissioner of Income-tax [2009] 124 TTJ 674 (Jodhpur) [19-08-2009] held that there is no merit in the ground to make a new claim of deduction or allowance during assessment/reassessment under section 153A. Head notes of the decision are as under- "The expression assessment or reassessment used in section 153A connotes determination of total income pursuant to return required to be filed i…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 932/JPR/2024[2014-15]Status: DisposedITAT Jaipur28 Jan 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…153A of the Act, which were initiated to assess or reassess the undisclosed income. The relevant part of judgment is reproduced as under- x x x x The ITAT Jodhpur Bench in the case of Suncity Alloys (P.) Ltd. v. Assistant Commissioner of Income-tax [2009] 124 TTJ 674 (Jodhpur) [19-08-2009] held that there is no merit in the ground to make a new claim of deduction or allowance during assessment/reassessment under section 153A. Head notes of the decision are as under- "The expression assessment or reassessment used in section 153A connotes determination of total income pursuant to return required to be filed i…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 931/JPR/2024[2012-13]Status: DisposedITAT Jaipur28 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…153A of the Act, which were initiated to assess or reassess the undisclosed income. The relevant part of judgment is reproduced as under- x x x x The ITAT Jodhpur Bench in the case of Suncity Alloys (P.) Ltd. v. Assistant Commissioner of Income-tax [2009] 124 TTJ 674 (Jodhpur) [19-08-2009] held that there is no merit in the ground to make a new claim of deduction or allowance during assessment/reassessment under section 153A. Head notes of the decision are as under- "The expression assessment or reassessment used in section 153A connotes determination of total income pursuant to return required to be filed i…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. SH. NAVAL KISHORE, KOTA

In the result appeal filed by the assessee stands allowed and that of the revenue stands dismissed

ITA 456/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Sept 2024AY 2015-16
Section 139Section 143Section 153A

…ndia), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) - 2. Charchit Agarwal Vs Assistant Commissioner of Income-tax, Central Circle 12, New Delhi (2009) 34 SOT 348 (Delhi) - 3. Suncity Alloys Pvt. Ltd. V Asstt CIT (2009) 124 TTJ 674 (Jodhpur) The jurisdictional High Court in the case of Jai Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) clearly held as under"30. Consequently, it is held that it is not open for the assessee to seek deduction or claim expenditure which has not been claimed in the original assessment, which…

ASTT. COMMISIONER OF INCOME TAX, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD., LUCKNOW

In the result, appeal of the Revenue and Cross Objection of the assessee are dismissed, as indicated above

ITA 66/LKW/2017[2014-15]Status: DisposedITAT Lucknow05 Sept 2024AY 2014-15

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2014-15 The Asstt. Commissioner V. M/S Apco Infratech Pvt. Ltd Of Income Tax B-9, Vibhuti Khand Central Circle Ii Gomti Nagar Lucnow Lucknow Pan:Aadca5639H (Appellant) (Respondent) C.O. No.19/Lkw/2017 [In Ita No.66/Lkw/2017] Assessment Year: 2014-15 M/S Apco Infratech Pvt. Ltd V. The Asstt. Commissioner Of B-9, Vibhuti Khand Income Tax Gomti Nagar Central Circle Ii Lucknow Lucnow Pan:Aadca5639H (Cross Objector) (Respondent)

For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Neil Jain, CIT (DR)
Section 143(3)Section 194Section 80Section 80I

…Sun Engineering Works P. Ltd. [1992] 198R 297 (SC). ii. Vishwanath Products, Prop. Shri vs The Dy. CIT on 29 June, 2007. [Equivalent citations: (2008) 117 TTJ Luck 549. iii. The Hon'ble High Court Jodhpur in the case of Suncity Alloys (P) Ltd Vs. АСIT [2009] 124 TTJ 674(JD). iv. Charchit Agarwal. Versus Assistant Commissioner of Income-Tax.2009 (8) TMI 127-ITAT DELHI-B. 3. On the facts and in the circumstances of the case the CIT(A) has erred in deleting the addition of Rs.1,21,000/- by ignoring the facts that the assessee could not produce any evidence for credit balance appearing in the ledger account of M/s M…

ST. JOHN FREIGHT SYSTEMS PVT. LTD.,,TUTUCORIN vs. DCIT, CC-1,, MADURAI

In the result appeals filed in ITA Nos

ITA 2900/CHNY/2019[2010-11]Status: DisposedITAT Chennai06 Apr 2023AY 2010-11

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) Charchit Agarwal Vs Assistant Commissioner of Income- tax, Central Circle 12, New Delhi [2009] 34 SOT 348 (Delhi) Sun city Alloys Pvt. Ltd. V Asstt CIT (2009) 124 TTJ 674 (Jodhpur) 23. On perusal of circular No. 14/2006 dated 28.12.2006, which was brought to our attention by the department at Sr No 10, which explains about the benefit of certain deductions not to be allowed in cases where return is not filed within the specified time limit, para 10.1 and 10.2 reads as under:- ITA No.188 & 2898-2900/Chny/2019 ::…

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 2899/CHNY/2019[2009-10]Status: DisposedITAT Chennai06 Apr 2023AY 2009-10

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) Charchit Agarwal Vs Assistant Commissioner of Income- tax, Central Circle 12, New Delhi [2009] 34 SOT 348 (Delhi) Sun city Alloys Pvt. Ltd. V Asstt CIT (2009) 124 TTJ 674 (Jodhpur) 23. On perusal of circular No. 14/2006 dated 28.12.2006, which was brought to our attention by the department at Sr No 10, which explains about the benefit of certain deductions not to be allowed in cases where return is not filed within the specified time limit, para 10.1 and 10.2 reads as under:- ITA No.188 & 2898-2900/Chny/2019 ::…

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 2898/CHNY/2019[2008-09]Status: DisposedITAT Chennai06 Apr 2023AY 2008-09

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) Charchit Agarwal Vs Assistant Commissioner of Income- tax, Central Circle 12, New Delhi [2009] 34 SOT 348 (Delhi) Sun city Alloys Pvt. Ltd. V Asstt CIT (2009) 124 TTJ 674 (Jodhpur) 23. On perusal of circular No. 14/2006 dated 28.12.2006, which was brought to our attention by the department at Sr No 10, which explains about the benefit of certain deductions not to be allowed in cases where return is not filed within the specified time limit, para 10.1 and 10.2 reads as under:- ITA No.188 & 2898-2900/Chny/2019 ::…

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 188/CHNY/2019[2007-08]Status: DisposedITAT Chennai06 Apr 2023AY 2007-08

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) Charchit Agarwal Vs Assistant Commissioner of Income- tax, Central Circle 12, New Delhi [2009] 34 SOT 348 (Delhi) Sun city Alloys Pvt. Ltd. V Asstt CIT (2009) 124 TTJ 674 (Jodhpur) 23. On perusal of circular No. 14/2006 dated 28.12.2006, which was brought to our attention by the department at Sr No 10, which explains about the benefit of certain deductions not to be allowed in cases where return is not filed within the specified time limit, para 10.1 and 10.2 reads as under:- ITA No.188 & 2898-2900/Chny/2019 ::…

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 512/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…o be restricted to the deduction claimed in the original return filed u/s 139(1). Ld CITDR has relied upon the flowing decisions on this objection:- i) Jai Steel (India) Vs ACIT (2013) 26 Taxmann.com 523 (Rajasthan) ii) Suncity Alloys Pvt. Ltd. Vs ACIT (2009) 124 TTJ 674 (Jodhpur) iii) Charchit Agarwal Vs ACIT (2009) 34 SOT 348 (Delhi) 6 Smt. AanjuSaraf 8. Before us, the learned Counsel for the assessee submitted that the issue relating to claim made under section 80IB of the Act has been decided by the Tribunal in assessee’s own case for the assessment year 2005–06, 2006–07 and 2007–08 respectively. Therefore,…

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 511/NAG/2016[2008-09]Status: DisposedITAT Nagpur25 Jul 2022AY 2008-09

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…o be restricted to the deduction claimed in the original return filed u/s 139(1). Ld CITDR has relied upon the flowing decisions on this objection:- i) Jai Steel (India) Vs ACIT (2013) 26 Taxmann.com 523 (Rajasthan) ii) Suncity Alloys Pvt. Ltd. Vs ACIT (2009) 124 TTJ 674 (Jodhpur) iii) Charchit Agarwal Vs ACIT (2009) 34 SOT 348 (Delhi) 6 Smt. AanjuSaraf 8. Before us, the learned Counsel for the assessee submitted that the issue relating to claim made under section 80IB of the Act has been decided by the Tribunal in assessee’s own case for the assessment year 2005–06, 2006–07 and 2007–08 respectively. Therefore,…

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 499/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…o be restricted to the deduction claimed in the original return filed u/s 139(1). Ld CITDR has relied upon the flowing decisions on this objection:- i) Jai Steel (India) Vs ACIT (2013) 26 Taxmann.com 523 (Rajasthan) ii) Suncity Alloys Pvt. Ltd. Vs ACIT (2009) 124 TTJ 674 (Jodhpur) iii) Charchit Agarwal Vs ACIT (2009) 34 SOT 348 (Delhi) 6 Smt. AanjuSaraf 8. Before us, the learned Counsel for the assessee submitted that the issue relating to claim made under section 80IB of the Act has been decided by the Tribunal in assessee’s own case for the assessment year 2005–06, 2006–07 and 2007–08 respectively. Therefore,…

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 498/NAG/2016[2007-08]Status: DisposedITAT Nagpur25 Jul 2022AY 2007-08

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…o be restricted to the deduction claimed in the original return filed u/s 139(1). Ld CITDR has relied upon the flowing decisions on this objection:- i) Jai Steel (India) Vs ACIT (2013) 26 Taxmann.com 523 (Rajasthan) ii) Suncity Alloys Pvt. Ltd. Vs ACIT (2009) 124 TTJ 674 (Jodhpur) iii) Charchit Agarwal Vs ACIT (2009) 34 SOT 348 (Delhi) 6 Smt. AanjuSaraf 8. Before us, the learned Counsel for the assessee submitted that the issue relating to claim made under section 80IB of the Act has been decided by the Tribunal in assessee’s own case for the assessment year 2005–06, 2006–07 and 2007–08 respectively. Therefore,…

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 438/NAG/2016[2010-11]Status: DisposedITAT Nagpur25 Jul 2022AY 2010-11

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…o be restricted to the deduction claimed in the original return filed u/s 139(1). Ld CITDR has relied upon the flowing decisions on this objection:- i) Jai Steel (India) Vs ACIT (2013) 26 Taxmann.com 523 (Rajasthan) ii) Suncity Alloys Pvt. Ltd. Vs ACIT (2009) 124 TTJ 674 (Jodhpur) iii) Charchit Agarwal Vs ACIT (2009) 34 SOT 348 (Delhi) 6 Smt. AanjuSaraf 8. Before us, the learned Counsel for the assessee submitted that the issue relating to claim made under section 80IB of the Act has been decided by the Tribunal in assessee’s own case for the assessment year 2005–06, 2006–07 and 2007–08 respectively. Therefore,…

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