Sera Sera Productions Ltd. v. DCIT

82 Taxmann.com 122Income Tax Appellate Tribunal2017#4884 most cited

What is Sera Sera Productions Ltd. v. DCIT authority for?

If no incriminating material is found during a search, no addition can be made in assessment proceedings under Section 153A based on the search.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

Sera Sera Productions Ltd. v. DCIT · Section 153A · incriminating material · search · assessment · no addition

Sections most often in play

Section 132Section 133ASection 143(3)Section 69ASection 115BBESection 131Section 132(4)Section 139(1)

Issues it is cited on

section 292ccsection 2(45)section 131(1)surrender of incomesummons under section 131section 11(1)(d)paper companysection 11(1)(a)source of sourcepermanent account numberdumb documentssection 264

Judgments citing Sera Sera Productions Ltd. v. DCIT

Ritu Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1481/DEL/2018[2015-16]Status: DisposedITAT Delhi07 Dec 2018AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri S S Rana CIT DR
Section 10(38)Section 143Section 153ASection 250Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1415 to 1417/Del/2018 (Assessment Year: 2013-14 to 2015-16) Shri Brij Bhushan Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1483 & 1484/Del/2018 (Assessment Year: 2013-14, and 2014-15) Mrs. Uma Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1479 to 1481/Del/2018 (Assessment Year: 2013-14 to 2015-16) Mrs. Ritu Si…

Abhishek Enterprises, Navi Mumbai vs. DCIT Cen Cir 1, Thane

In the result, appeals of the assessee are allowed

ITA 1010/MUM/2016[2007-08]Status: DisposedITAT Mumbai04 Jun 2018AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Prateek JainFor Respondent: Shri Anadi Varma
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA.Nos. 1008, 1009 & 1010/MUM/2016 (A.Ys: 2005-06 , 2006-07 & 2007-08) M/s. Abhishek Enterprises v. Dy. Commissioner of Income 66, Mahaavir Center, Tax, Central Circle-1, Plot No. 77, Sector – 17, Thane Vashi, Navi Mumbai – 400 703 PAN No: AAJFA 8641 E (Appellant) (Respondent) Assessee by : Shri Prateek Jain Revenue by : Shri Anadi Varma Date of Hearing : 06.03.2018 Date of Pronouncement : 04.06.2018 O R D E R PER C.N. PRASAD (JM) 1. These three appe…

Abhishek Enterprises, Navi Mumbai vs. DCIT Cen Cir 1, Thane

In the result, appeals of the assessee are allowed

ITA 1009/MUM/2016[2006-07]Status: DisposedITAT Mumbai04 Jun 2018AY 2006-07

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Prateek JainFor Respondent: Shri Anadi Varma
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA.Nos. 1008, 1009 & 1010/MUM/2016 (A.Ys: 2005-06 , 2006-07 & 2007-08) M/s. Abhishek Enterprises v. Dy. Commissioner of Income 66, Mahaavir Center, Tax, Central Circle-1, Plot No. 77, Sector – 17, Thane Vashi, Navi Mumbai – 400 703 PAN No: AAJFA 8641 E (Appellant) (Respondent) Assessee by : Shri Prateek Jain Revenue by : Shri Anadi Varma Date of Hearing : 06.03.2018 Date of Pronouncement : 04.06.2018 O R D E R PER C.N. PRASAD (JM) 1. These three appe…

Abhishek Enterprises, Navi Mumbai vs. DCIT Cen Cir 1, Thane

In the result, appeals of the assessee are allowed

ITA 1008/MUM/2016[2005-06]Status: DisposedITAT Mumbai04 Jun 2018AY 2005-06

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Prateek JainFor Respondent: Shri Anadi Varma
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA.Nos. 1008, 1009 & 1010/MUM/2016 (A.Ys: 2005-06 , 2006-07 & 2007-08) M/s. Abhishek Enterprises v. Dy. Commissioner of Income 66, Mahaavir Center, Tax, Central Circle-1, Plot No. 77, Sector – 17, Thane Vashi, Navi Mumbai – 400 703 PAN No: AAJFA 8641 E (Appellant) (Respondent) Assessee by : Shri Prateek Jain Revenue by : Shri Anadi Varma Date of Hearing : 06.03.2018 Date of Pronouncement : 04.06.2018 O R D E R PER C.N. PRASAD (JM) 1. These three appe…