Savesh Kumar Agarwal v. Union of India

35 Taxmann.com 85High Court2013#3375 most cited

What is Savesh Kumar Agarwal v. Union of India authority for?

An Assessing Officer can still proceed under Section 153A of the Act to find the source of income even if no adverse material was found against the assessee during a search and seized goods were released. Section 153A proceedings are not solely dependent on incriminating material found during the search.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Savesh Kumar Agarwal v. Union of India · Section 153A · Section 153C · search assessment · incriminating material · source of income · satisfaction note · release of goods

Issues it is cited on

section 153a(b)section 263(2)section 142(2c)abatement of assessmentsection 153a(1)(a)section 114section 144basection 158bcshell companyadditional depreciationsection 158bgsection 142(2a)

Judgments citing Savesh Kumar Agarwal v. Union of India

ACIT, New Delhi vs. Praduman Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1457/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

ACIT, New Delhi vs. Himanshu Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1456/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

ACIT, New Delhi vs. Rohan Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1455/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

DCIT, New Delhi vs. M/S. Sutlej Agro Products Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 289/DEL/2015[2006-07]Status: DisposedITAT Delhi14 Sept 2018AY 2006-07

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

Section 132(2)Section 143(2)Section 153CSection 68

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member ITA Nos. 289 to 293/Del./2015 Assessment Year: 2006-07 to 2010-11 DCIT, Central Circle-31, vs. M/s. Sutlej Agro Products Ltd., New Delhi. 30, Community Centre, Saket, New Delhi. (PAN- AAACS 4232K) (Appellant) (Respondent) Revenue by Shri S.S. Rana, CIT/DR Assessee by Shri Amol Sinha, Adv. & Shri Ashvini Kumar, Adv. Date of Hearing 30.08.2018 Date of Pronouncement 14.09.2018 ORDER Per L.P. Sahu, A.M.: The bunch of above fives appeals at the instance of the R…

M/S. Dalmia Consolidated Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal of the Assessee is allowed

ITA 2753/DEL/2017[2008-09]Status: DisposedITAT Delhi19 Jul 2018AY 2008-09

Bench: Shri H.S. Sidhu & Shri T.S. Kapoorassessment Year: 2008-09

For Appellant: Sh. Hiren Mehta, CAFor Respondent: Ms. Rachna Singh, CIT(DR)
Section 132(1)Section 142(1)Section 143(2)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2008-09 M/s Dalmia Consolidated Pvt. Ltd., vs. DCIT, Circle 7(1), (formerly known as Dalmia Infrastructure New Delhi Pvt. Ltd.) A-218, Ground Floor, Okhla Industrial Estate, Phase-I, Delhi – 110 020 (PAN : AACCD7702P) (APPELLANT) (RESPONDENT) Assessee by : Sh. Hiren Mehta, CA Department by : Ms. Rachna Singh, CIT(DR) ORDER PER H.S. SIDHU, JM The Assessee has filed the Appeal against the impugned Order dated 22.3.2017 of Ld. CIT(A)-37, New Delhi…

Adarsh Kumar, New Delhi vs. DCIT, New Delhi

ITA 5096/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Nov 2017AY 2010-11

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Amit Goel, & Nippun Mital, CAsFor Respondent: Sh. Ms. Rachna Singh, CIT(DR)
Section 132Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 5095, 5096 & 5097/DEL/2015 A.Yrs. : 2009-10, 2010-11 & 2011-12 ADARSH KUMAR, VS DCIT, CENTRAL CIRCLE-19, 23, SUDHARSHAN APARTMENT, NEW DELHI I.P. EXTENSION, NEW DELHI (PAN: AAAPK6345G) (APPELLANT) (RESPONDENT) Assessee by : Sh. Amit Goel, & Nippun Mital, CAs Department by : Sh. Ms. Rachna Singh, CIT(DR) ORDER PER H.S. SIDHU, JM These are the 03 appeals of assessee are directed against the separate orders of CIT(A)-XXVII, New Delhi all dated 09.6.2015 relating…

Adarsh Kumar, New Delhi vs. DCIT, New Delhi

ITA 5095/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Nov 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Amit Goel, & Nippun Mital, CAsFor Respondent: Sh. Ms. Rachna Singh, CIT(DR)
Section 132Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 5095, 5096 & 5097/DEL/2015 A.Yrs. : 2009-10, 2010-11 & 2011-12 ADARSH KUMAR, VS DCIT, CENTRAL CIRCLE-19, 23, SUDHARSHAN APARTMENT, NEW DELHI I.P. EXTENSION, NEW DELHI (PAN: AAAPK6345G) (APPELLANT) (RESPONDENT) Assessee by : Sh. Amit Goel, & Nippun Mital, CAs Department by : Sh. Ms. Rachna Singh, CIT(DR) ORDER PER H.S. SIDHU, JM These are the 03 appeals of assessee are directed against the separate orders of CIT(A)-XXVII, New Delhi all dated 09.6.2015 relating…

Asst.C.I.T., Mangalore vs. Dr. Yusuf Kumble, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 1379/BANG/2015[2010-11]Status: DisposedITAT Bangalore03 May 2017AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Sudanshu Srivastava

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.S. Siddappaji, Addl. CIT(DR)
Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH : MANGALORE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SUDANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.1376 & 1377/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Ali Kumble, Income Tax, No.4, Water Woods, Central Circle 1, Sathyajit Nagar, Mangaluru. Kadri Kaibattal, Mangalore. PAN: ACAPA 5798F APPELLANT RESPONDENT ITA Nos.1378 & 1379/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Yusuf Kumble, Income Tax, No.703, West Wind, Central Circle 1, Near DC Bungalow, Mangaluru. Col…

Asst.C.I.T., Mangalore vs. Dr. Yusuf Kumble, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 1378/BANG/2015[2009-10]Status: DisposedITAT Bangalore03 May 2017AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Sudanshu Srivastava

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.S. Siddappaji, Addl. CIT(DR)
Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH : MANGALORE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SUDANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.1376 & 1377/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Ali Kumble, Income Tax, No.4, Water Woods, Central Circle 1, Sathyajit Nagar, Mangaluru. Kadri Kaibattal, Mangalore. PAN: ACAPA 5798F APPELLANT RESPONDENT ITA Nos.1378 & 1379/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Yusuf Kumble, Income Tax, No.703, West Wind, Central Circle 1, Near DC Bungalow, Mangaluru. Col…

Asst.C.I.T., Mangalore vs. Dr. Ali Kumble, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 1377/BANG/2015[2010-11]Status: DisposedITAT Bangalore03 May 2017AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Sudanshu Srivastava

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.S. Siddappaji, Addl. CIT(DR)
Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH : MANGALORE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SUDANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.1376 & 1377/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Ali Kumble, Income Tax, No.4, Water Woods, Central Circle 1, Sathyajit Nagar, Mangaluru. Kadri Kaibattal, Mangalore. PAN: ACAPA 5798F APPELLANT RESPONDENT ITA Nos.1378 & 1379/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Yusuf Kumble, Income Tax, No.703, West Wind, Central Circle 1, Near DC Bungalow, Mangaluru. Col…

Asst.C.I.T., Mangalore vs. Dr. Ali Kumble, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 1376/BANG/2015[2009-10]Status: DisposedITAT Bangalore03 May 2017AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Sudanshu Srivastava

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.S. Siddappaji, Addl. CIT(DR)
Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH : MANGALORE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SUDANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.1376 & 1377/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Ali Kumble, Income Tax, No.4, Water Woods, Central Circle 1, Sathyajit Nagar, Mangaluru. Kadri Kaibattal, Mangalore. PAN: ACAPA 5798F APPELLANT RESPONDENT ITA Nos.1378 & 1379/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Yusuf Kumble, Income Tax, No.703, West Wind, Central Circle 1, Near DC Bungalow, Mangaluru. Col…

Sri. H. Nagaraja, Bangalore vs. CIT, Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 613/BANG/2014[2008-09]Status: DisposedITAT Bangalore17 Mar 2017AY 2008-09

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri M.V.Seshachala, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 139Section 143(3)Section 153ASection 263Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.613 & 614/Bang/2014 (Assessment years: 2008-09 & 2009-10) Shri H.Nagaraja, No.6 & 7, 5th Cross, ‘Sri Ganesh Krupa’ New Bank Colony, Konankunte, Bengaluru-560062. … Appellant PAN:ABMPN 7731 L Vs. Commissioner of Income-tax, Karnataka (Central), Bengaluru. … Respondent Appellant by : Shri M.V.Seshachala, Advocate. Respondent by : Ms. Neera Malhotra, CIT(DR). Date of hearing : 06/01/2017 Date of pronouncement : 17/03/2017 O R D E R Per INTURI RAMA RAO,…

The Commissioner of Income-Tax vs. M/S. Ibc Knowledge Park Pvt. Ltd

In the result, the appeals filed by the Revenue

ITA/402/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…465 (Delhi)], the court rejected the argument that during assessment under Section 153A additions had to be restricted or limited to incriminating material only, found during course of search. (c) In Savesh Kumar Agarwal vs. Union of India ((2013) 35 Taxmann.com 85 (Allahabad)], the question considered was whether on receipt of satisfaction note, the Assessing Officer had not found anything adverse - 68 - against the assessee and seized goods having been released in favour of the assessee, notice could be issued under Section 153C of the Act to file returns for six years. Th…

The Commissioner of Income-Tax vs. M/S. Ibc Knowledge Park Pvt. Ltd

In the result, the appeals filed by the Revenue

ITA/403/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…465 (Delhi)], the court rejected the argument that during assessment under Section 153A additions had to be restricted or limited to incriminating material only, found during course of search. (c) In Savesh Kumar Agarwal vs. Union of India ((2013) 35 Taxmann.com 85 (Allahabad)], the question considered was whether on receipt of satisfaction note, the Assessing Officer had not found anything adverse - 68 - against the assessee and seized goods having been released in favour of the assessee, notice could be issued under Section 153C of the Act to file returns for six years. Th…

The Commisioner of Income-Tax vs. M/S Ibc Knowledge Park Pvt Ltd

In the result, the appeals filed by the Revenue

ITA/402/2014HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…465 (Delhi)], the court rejected the argument that during assessment under Section 153A additions had to be restricted or limited to incriminating material only, found during course of search. (c) In Savesh Kumar Agarwal vs. Union of India ((2013) 35 Taxmann.com 85 (Allahabad)], the question considered was whether on receipt of satisfaction note, the Assessing Officer had not found anything adverse - 68 - against the assessee and seized goods having been released in favour of the assessee, notice could be issued under Section 153C of the Act to file returns for six years. Th…