Shiv Nath Rai Harnarayan (India) Ltd. v. DCIT

117 TTJ 480Income Tax Appellate Tribunal#22132 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2024 to 2024.

Judgments citing Shiv Nath Rai Harnarayan (India) Ltd. v. DCIT

Kesarwani & C0., Allahabad vs. Jt.CIT., Allahabad

In the result the appeal of the assessee is partly allowed

ITA 392/ALLD/2014[2009-10]Status: DisposedITAT Allahabad29 Nov 2024AY 2009-10
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Neel Jain, CIT DR
Section 132Section 143(1)Section 153ASection 153A(1)(b)Section 271(1)(c)Section 36(1)

…d. CIT(A) held that Board’s Circular No. 7/2003, did not make any such prohibition that the assessment or reassessment would be confined to the evidence found in the course of the search. Relying upon the case of Shiv Nath Rai Harnarayan (India) Ltd. vs. DCIT 117 TTJ 480 (ITAT Delhi Bench), the ld. CIT(A) held that after May, 31, 2003, the earlier provisions of block assessment in the case of search initiated against the assessee would not apply, as the special procedure for assessment in search cases contained in Chapter XIVB stood abolished and the new provision of section 153A provided for only a single assess…

Kesarwani & C0, Allahabad vs. Jt CIT, Allahabad

In the result the appeal of the assessee is partly allowed

ITA 390/ALLD/2014[2007-08]Status: DisposedITAT Allahabad29 Nov 2024AY 2007-08
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Neel Jain, CIT DR
Section 132Section 143(1)Section 153ASection 153A(1)(b)Section 271(1)(c)Section 36(1)

…d. CIT(A) held that Board’s Circular No. 7/2003, did not make any such prohibition that the assessment or reassessment would be confined to the evidence found in the course of the search. Relying upon the case of Shiv Nath Rai Harnarayan (India) Ltd. vs. DCIT 117 TTJ 480 (ITAT Delhi Bench), the ld. CIT(A) held that after May, 31, 2003, the earlier provisions of block assessment in the case of search initiated against the assessee would not apply, as the special procedure for assessment in search cases contained in Chapter XIVB stood abolished and the new provision of section 153A provided for only a single assess…

Kesarwani & Co., Allahabad vs. Jt.CIT, Allahabad

In the result the appeal of the assessee is partly allowed

ITA 389/ALLD/2014[2005-06]Status: DisposedITAT Allahabad29 Nov 2024AY 2005-06
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Neel Jain, CIT DR
Section 132Section 143(1)Section 153ASection 153A(1)(b)Section 271(1)(c)Section 36(1)

…d. CIT(A) held that Board’s Circular No. 7/2003, did not make any such prohibition that the assessment or reassessment would be confined to the evidence found in the course of the search. Relying upon the case of Shiv Nath Rai Harnarayan (India) Ltd. vs. DCIT 117 TTJ 480 (ITAT Delhi Bench), the ld. CIT(A) held that after May, 31, 2003, the earlier provisions of block assessment in the case of search initiated against the assessee would not apply, as the special procedure for assessment in search cases contained in Chapter XIVB stood abolished and the new provision of section 153A provided for only a single assess…

Shiv Nath Rai Harnarayan (India) Ltd. v. DCIT (117 TTJ 480) — Cited in 3 Judgments | BharatTax