Shivnath Rai Harnarian (India) Ltd. v. DCIT

117 ITD 74Income Tax Appellate Tribunal2009#9532 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2016.

Judgments citing Shivnath Rai Harnarian (India) Ltd. v. DCIT

ACIT, CC-IV, KOLKATA, KOLKATA vs. M/S INLAND ROAD TRANSPORT PVT. LTD., KOLKATA

ITA 1481/KOL/2012[2010-11]Status: DisposedITAT Kolkata29 Jun 2016AY 2010-11

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 145(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri Mahavir Singh, JM & Shri M. Balaganesh, AM] I.T.A No.1179/Kol/2012 Assessment Year: 2004-05 Assistant Commissioner of Income-tax, Vs. M/s. Inland Road Transport Pvt. Ltd. Central Circle-IV, Kolkata. (Now known as Inland World Logistics Pvt. Ltd. (PAN: AAACI5607C) (Appellant) (Respondent) & I.T.A Nos.1225 & 1226/Kol/2012 Assessment Years: 2006-07 & 2005-06 Assistant Commissioner of Income-tax, Vs. M/s. Inland Road Transport Pvt. Ltd. Central Circle-IV, Kolkata. (Now known as Inland World Logistics Pvt. Ltd. (PAN: AAACI5607C) (Appellant) (Res…

ACIT, CC-IV, KOLKATA, KOLKATA vs. M/S INLAND ROAD TRANSPORT PVT. LTD., KOLKATA

ITA 1480/KOL/2012[2009-10]Status: DisposedITAT Kolkata29 Jun 2016AY 2009-10

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 145(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri Mahavir Singh, JM & Shri M. Balaganesh, AM] I.T.A No.1179/Kol/2012 Assessment Year: 2004-05 Assistant Commissioner of Income-tax, Vs. M/s. Inland Road Transport Pvt. Ltd. Central Circle-IV, Kolkata. (Now known as Inland World Logistics Pvt. Ltd. (PAN: AAACI5607C) (Appellant) (Respondent) & I.T.A Nos.1225 & 1226/Kol/2012 Assessment Years: 2006-07 & 2005-06 Assistant Commissioner of Income-tax, Vs. M/s. Inland Road Transport Pvt. Ltd. Central Circle-IV, Kolkata. (Now known as Inland World Logistics Pvt. Ltd. (PAN: AAACI5607C) (Appellant) (Res…

ACIT, CC-IV, KOLKATA, KOLKATA vs. RATAN KUMAR SOMANI, KOLKATA

ITA 1479/KOL/2012[2010-11]Status: DisposedITAT Kolkata29 Jun 2016AY 2010-11

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 145(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri Mahavir Singh, JM & Shri M. Balaganesh, AM] I.T.A No.1179/Kol/2012 Assessment Year: 2004-05 Assistant Commissioner of Income-tax, Vs. M/s. Inland Road Transport Pvt. Ltd. Central Circle-IV, Kolkata. (Now known as Inland World Logistics Pvt. Ltd. (PAN: AAACI5607C) (Appellant) (Respondent) & I.T.A Nos.1225 & 1226/Kol/2012 Assessment Years: 2006-07 & 2005-06 Assistant Commissioner of Income-tax, Vs. M/s. Inland Road Transport Pvt. Ltd. Central Circle-IV, Kolkata. (Now known as Inland World Logistics Pvt. Ltd. (PAN: AAACI5607C) (Appellant) (Res…

ACIT, CENTRAL CIRCLE - IV, KOLKATA, KOLKATA vs. M/S INLAND ROAD TRANSPORT(P)LTD, KOLKATA

ITA 1427/KOL/2012[2008-09]Status: DisposedITAT Kolkata29 Jun 2016AY 2008-09

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 145(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri Mahavir Singh, JM & Shri M. Balaganesh, AM] I.T.A No.1179/Kol/2012 Assessment Year: 2004-05 Assistant Commissioner of Income-tax, Vs. M/s. Inland Road Transport Pvt. Ltd. Central Circle-IV, Kolkata. (Now known as Inland World Logistics Pvt. Ltd. (PAN: AAACI5607C) (Appellant) (Respondent) & I.T.A Nos.1225 & 1226/Kol/2012 Assessment Years: 2006-07 & 2005-06 Assistant Commissioner of Income-tax, Vs. M/s. Inland Road Transport Pvt. Ltd. Central Circle-IV, Kolkata. (Now known as Inland World Logistics Pvt. Ltd. (PAN: AAACI5607C) (Appellant) (Res…

ACIT, CENTRAL CIRCLE - IV, KOLKATA, KOLKATA vs. M/S INLAND ROAD TRANSPORT (P)LTD, KOLKATA

ITA 1426/KOL/2012[2007-08]Status: DisposedITAT Kolkata29 Jun 2016AY 2007-08

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 145(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri Mahavir Singh, JM & Shri M. Balaganesh, AM] I.T.A No.1179/Kol/2012 Assessment Year: 2004-05 Assistant Commissioner of Income-tax, Vs. M/s. Inland Road Transport Pvt. Ltd. Central Circle-IV, Kolkata. (Now known as Inland World Logistics Pvt. Ltd. (PAN: AAACI5607C) (Appellant) (Respondent) & I.T.A Nos.1225 & 1226/Kol/2012 Assessment Years: 2006-07 & 2005-06 Assistant Commissioner of Income-tax, Vs. M/s. Inland Road Transport Pvt. Ltd. Central Circle-IV, Kolkata. (Now known as Inland World Logistics Pvt. Ltd. (PAN: AAACI5607C) (Appellant) (Res…

ACIT, CENTRAL CIRCLE - IV, KOLKATA, KOLKATA vs. M/S. INLAND ROAD TRANSPORT(P)LTD, KOLKATA

ITA 1226/KOL/2012[2005-06]Status: DisposedITAT Kolkata29 Jun 2016AY 2005-06

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 145(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri Mahavir Singh, JM & Shri M. Balaganesh, AM] I.T.A No.1179/Kol/2012 Assessment Year: 2004-05 Assistant Commissioner of Income-tax, Vs. M/s. Inland Road Transport Pvt. Ltd. Central Circle-IV, Kolkata. (Now known as Inland World Logistics Pvt. Ltd. (PAN: AAACI5607C) (Appellant) (Respondent) & I.T.A Nos.1225 & 1226/Kol/2012 Assessment Years: 2006-07 & 2005-06 Assistant Commissioner of Income-tax, Vs. M/s. Inland Road Transport Pvt. Ltd. Central Circle-IV, Kolkata. (Now known as Inland World Logistics Pvt. Ltd. (PAN: AAACI5607C) (Appellant) (Res…

ACIT, CENTRAL CIRCLE - IV, KOLKATA, KOLKATA vs. M/S. INLAND ROAD TRANSPORT(P)LTD, KOLKATA

ITA 1225/KOL/2012[2006-07]Status: DisposedITAT Kolkata29 Jun 2016AY 2006-07

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 145(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri Mahavir Singh, JM & Shri M. Balaganesh, AM] I.T.A No.1179/Kol/2012 Assessment Year: 2004-05 Assistant Commissioner of Income-tax, Vs. M/s. Inland Road Transport Pvt. Ltd. Central Circle-IV, Kolkata. (Now known as Inland World Logistics Pvt. Ltd. (PAN: AAACI5607C) (Appellant) (Respondent) & I.T.A Nos.1225 & 1226/Kol/2012 Assessment Years: 2006-07 & 2005-06 Assistant Commissioner of Income-tax, Vs. M/s. Inland Road Transport Pvt. Ltd. Central Circle-IV, Kolkata. (Now known as Inland World Logistics Pvt. Ltd. (PAN: AAACI5607C) (Appellant) (Res…

ACIT, CENTRAL CIRCLE - IV, KOLKATA, KOLKATA vs. M/S. INLAND ROAD TRANSPORT(P)LTD, KOLKATA

ITA 1179/KOL/2012[2004-05]Status: DisposedITAT Kolkata29 Jun 2016AY 2004-05

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 145(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri Mahavir Singh, JM & Shri M. Balaganesh, AM] I.T.A No.1179/Kol/2012 Assessment Year: 2004-05 Assistant Commissioner of Income-tax, Vs. M/s. Inland Road Transport Pvt. Ltd. Central Circle-IV, Kolkata. (Now known as Inland World Logistics Pvt. Ltd. (PAN: AAACI5607C) (Appellant) (Respondent) & I.T.A Nos.1225 & 1226/Kol/2012 Assessment Years: 2006-07 & 2005-06 Assistant Commissioner of Income-tax, Vs. M/s. Inland Road Transport Pvt. Ltd. Central Circle-IV, Kolkata. (Now known as Inland World Logistics Pvt. Ltd. (PAN: AAACI5607C) (Appellant) (Res…

M/S. J.R. MODI FINANCE (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, appeal filed by the assessee stands allowed

ITA 5116/DEL/2013[2004-05]Status: DisposedITAT Delhi06 Jun 2016AY 2004-05

Bench: Shri C. M. Garg & Shri L. P. Sahu

For Appellant: Shri R. S. Singhvi, CaFor Respondent: Smt. Sulekha Verma, CIT DR
Section 132Section 139(1)Section 153ASection 153C

…nd normal assessments and need to be based on incriminating and seized documents, your attention is invited to the decision of ITAT in the case of Shyam Lata Kaushik Vs ACIT(2008) 4 DTR(Del:G) ITAT G Bench & Shivnath Rai Harnarain India (P) Ltd, Vs DCIT(2009) 117 ITD 74 whereas it has been held that 7 I.T.A.No.5116./Del/2013 there is no requirement for an assessment made u/s 153A to be based on any material seized in the course of search. There is nothing contained in section 153A which depicts that addition u/s 153A can be made only on the basis of documents/material found or seized during the course of search.…

DCIT, NEW DELHI vs. M/S SWASTIC PIPES LTD.,, NEW DELHI

In the result, appeals of the department are dismissed and the Cross Objections of the assessee are allowed

ITA 605/DEL/2013[2006-07]Status: DisposedITAT Delhi05 Feb 2016AY 2006-07

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm Ita Nos. 602 To 605/Del/2013 : Asstt. Years : 2003-04 To 2006-07 Deputy Commissioner Of Income Vs M/S Swastic Piples Ltd., Tax, Central Circle-13, 4, Central Market, West Avenue New Delhi Road, West Punjabi Bagh, New Delhi-110026 (Appellant) (Respondent) Co Nos. 46 To 49/Del/2013 : Asstt. Years : 2003-04 To 2006-07 M/S Swastic Piples Ltd., Vs Deputy Commissioner Of Income 4, Central Market, West Avenue Tax, Central Circle-13, Road, West Punjabi Bagh, New Delhi New Delhi-110026 (Appellant) (Respondent) Pan No. Aaacs0322C Assessee By : Sh. Ved Jain, Adv. Revenue By : Smt. Sunita Kejriwal, Cit Dr Date Of Hearing : 17.11.2015 Date Of Pronouncement : 05.02.2016 Order Per Bench:

For Appellant: Sh. Ved Jain, AdvFor Respondent: Smt. Sunita Kejriwal, CIT DR
Section 132Section 143(3)Section 153ASection 250

…ment need not be confined to the material fund during the course of the search. Section 153A of the I.T. Act, 1961 does not put any such restriction at all. Reliance is further placed on Shivanath Rai Harnarain India Ltd. Vs DCIT (ITAT, Del) 304 ITR (AT) 271; 117 ITD 74 and Shyam Lata Kaushik Vs ACIT (ITAT, Del) 114 ITD 305. In these case laws, it has been held that assessment can be made u/s 153A even if no material found during search.” (Emphasis supplied) 10. From the above submissions of the AO before the ld. CIT(A) in the remand report, it is crystal clear that the AO himself admitted that he got all the pow…

DCIT, NEW DELHI vs. M/S SWASTIC PIPES LTD.,, NEW DELHI

In the result, appeals of the department are dismissed and the Cross Objections of the assessee are allowed

ITA 602/DEL/2013[2003-04]Status: DisposedITAT Delhi05 Feb 2016AY 2003-04

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm Ita Nos. 602 To 605/Del/2013 : Asstt. Years : 2003-04 To 2006-07 Deputy Commissioner Of Income Vs M/S Swastic Piples Ltd., Tax, Central Circle-13, 4, Central Market, West Avenue New Delhi Road, West Punjabi Bagh, New Delhi-110026 (Appellant) (Respondent) Co Nos. 46 To 49/Del/2013 : Asstt. Years : 2003-04 To 2006-07 M/S Swastic Piples Ltd., Vs Deputy Commissioner Of Income 4, Central Market, West Avenue Tax, Central Circle-13, Road, West Punjabi Bagh, New Delhi New Delhi-110026 (Appellant) (Respondent) Pan No. Aaacs0322C Assessee By : Sh. Ved Jain, Adv. Revenue By : Smt. Sunita Kejriwal, Cit Dr Date Of Hearing : 17.11.2015 Date Of Pronouncement : 05.02.2016 Order Per Bench:

For Appellant: Sh. Ved Jain, AdvFor Respondent: Smt. Sunita Kejriwal, CIT DR
Section 132Section 143(3)Section 153ASection 250

…ment need not be confined to the material fund during the course of the search. Section 153A of the I.T. Act, 1961 does not put any such restriction at all. Reliance is further placed on Shivanath Rai Harnarain India Ltd. Vs DCIT (ITAT, Del) 304 ITR (AT) 271; 117 ITD 74 and Shyam Lata Kaushik Vs ACIT (ITAT, Del) 114 ITD 305. In these case laws, it has been held that assessment can be made u/s 153A even if no material found during search.” (Emphasis supplied) 10. From the above submissions of the AO before the ld. CIT(A) in the remand report, it is crystal clear that the AO himself admitted that he got all the pow…