Shri Vijaybhai N. Chandrani v. ACIT

231 CTR 474High Court2010#8323 most cited

What is Shri Vijaybhai N. Chandrani v. ACIT authority for?

The Gujarat High Court's decision in Shri Vijaybhai N. Chandrani v. ACIT is considered inapplicable to proceedings under Section 153C if the revenue relies on material seized from third-party premises without any statement recorded under Section 132(4) of the Income Tax Act, 1961, particularly after amendments made by the Finance Act, 2015, to Section 153C.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2015 to 2025.

Also referred to as

Shri Vijaybhai N. Chandrani v. ACIT · 231 CTR 474 · Section 153C · Section 132(4) · third-party premises · material seized · amendment Finance Act 2015 · belongs to · pertains to · relates to

Issues it is cited on

hundi transactionillegal paymentpublic servantthird party informationjdasection 158bcretraction of statementsection 69bon-moneylive linkinterest u/s 234bsection 260a

Judgments citing Shri Vijaybhai N. Chandrani v. ACIT

Vgu-Technology Business Incubator Trust, Jaipur vs. CIT Exemption Jaipur, Jaipur

28. In view of the above finding, the appeal is allowed and the impugned order passed by Learned CIT(A) confirming the impugned assessment framed by the Assessing Officer is hereby set aside

ITA 799/JPR/2024[2024-2025]Status: DisposedITAT Jaipur03 Jan 2025AY 2024-2025

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Mahendra Gargieya, AdvFor Respondent: MS. Alka Gautam, CIT
Section 132Section 143(2)Section 148Section 148ASection 153Section 153ASection 153CSection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;dlnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 799/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2015-16 Cuke Kavita Samtani, The DCIT, Vs. 082 Sindhu Nagar, Opposite Central Circle, Pani Ki Tanki, Bhilwara. Ajmer. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: DBDPS 4032 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Mahendra Gargieya, Adv. jktLo dh vksj ls@…

Kavita Samtani, Bhilwara vs. Deputy Commissioner of Income Tax, Ajmer

28. In view of the above finding, the appeal is allowed and the impugned order passed by Learned CIT(A) confirming the impugned assessment framed by the Assessing Officer is hereby set aside

ITA 799/JPR/2023[2015-16]Status: DisposedITAT Jaipur22 Oct 2024AY 2015-16

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Mahendra Gargieya, AdvFor Respondent: MS. Alka Gautam, CIT
Section 132Section 143(2)Section 148Section 148ASection 153Section 153ASection 153CSection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;dlnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 799/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2015-16 Cuke Kavita Samtani, The DCIT, Vs. 082 Sindhu Nagar, Opposite Central Circle, Pani Ki Tanki, Bhilwara. Ajmer. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: DBDPS 4032 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Mahendra Gargieya, Adv. jktLo dh vksj ls@…

DCIT Central Circle 2(4), Chennai vs. Shri Vaithilingam, Chennai

In the result, the appeals of the revenue as well as the cross-objections of the assessee, for all the three years, stands dismissed

ITA 606/CHNY/2023[2017-18]Status: DisposedITAT Chennai03 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.604/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.605/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.606/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Vaithilingam बनाम Central Circle-2(4) No.3/335, South Street, Chennai. Telungankudikadu, Orathanad, / Vs. Thanjavur-614 625. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aeapv-5323-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.51/Chny/2023 (In Ita No.604/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.52/Chny/2023 (In Ita No.605/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.53/Chny/2023 (In Ita No.606/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18)

For Appellant: Shri J. Purushotaman (CA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 153C

…2(4) could not be regarded as an evidence and the material seized at third- party premises had no relevance for initiation of proceedings u/s 153C. Reliance was placed on the decision of Hon’ble Gujarat High Court in the case of Vijaybhai N Chandrani vs ACIT (231 CTR 474) as well as the decision of Jodhpur Tribunal in Chitra Devi vs. CIT (77 TTJ 430). The Ld. CIT(A) rejected the reliance on the decision of Jodhpur Tribunal since in the present case, Ld. AO had relied on material seized during the course of search in the case of M/s SRS Mining and no statement recorded u/s 132(4) was relied upon for the said purpo…

DCIT Central Circle 2(4), Chennai vs. Shri Vaithilingam, Chennai

In the result, the appeals of the revenue as well as the cross-objections of the assessee, for all the three years, stands dismissed

ITA 605/CHNY/2023[2016-17]Status: DisposedITAT Chennai03 Apr 2024AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.604/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.605/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.606/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Vaithilingam बनाम Central Circle-2(4) No.3/335, South Street, Chennai. Telungankudikadu, Orathanad, / Vs. Thanjavur-614 625. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aeapv-5323-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.51/Chny/2023 (In Ita No.604/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.52/Chny/2023 (In Ita No.605/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.53/Chny/2023 (In Ita No.606/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18)

For Appellant: Shri J. Purushotaman (CA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 153C

…2(4) could not be regarded as an evidence and the material seized at third- party premises had no relevance for initiation of proceedings u/s 153C. Reliance was placed on the decision of Hon’ble Gujarat High Court in the case of Vijaybhai N Chandrani vs ACIT (231 CTR 474) as well as the decision of Jodhpur Tribunal in Chitra Devi vs. CIT (77 TTJ 430). The Ld. CIT(A) rejected the reliance on the decision of Jodhpur Tribunal since in the present case, Ld. AO had relied on material seized during the course of search in the case of M/s SRS Mining and no statement recorded u/s 132(4) was relied upon for the said purpo…

DCIT Central Circle 2(4), Chennai vs. Shri Vaithilingam, Chennai

In the result, the appeals of the revenue as well as the cross-objections of the assessee, for all the three years, stands dismissed

ITA 604/CHNY/2023[2015-16]Status: DisposedITAT Chennai03 Apr 2024AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.604/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.605/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.606/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Vaithilingam बनाम Central Circle-2(4) No.3/335, South Street, Chennai. Telungankudikadu, Orathanad, / Vs. Thanjavur-614 625. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aeapv-5323-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.51/Chny/2023 (In Ita No.604/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.52/Chny/2023 (In Ita No.605/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.53/Chny/2023 (In Ita No.606/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18)

For Appellant: Shri J. Purushotaman (CA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 153C

…2(4) could not be regarded as an evidence and the material seized at third- party premises had no relevance for initiation of proceedings u/s 153C. Reliance was placed on the decision of Hon’ble Gujarat High Court in the case of Vijaybhai N Chandrani vs ACIT (231 CTR 474) as well as the decision of Jodhpur Tribunal in Chitra Devi vs. CIT (77 TTJ 430). The Ld. CIT(A) rejected the reliance on the decision of Jodhpur Tribunal since in the present case, Ld. AO had relied on material seized during the course of search in the case of M/s SRS Mining and no statement recorded u/s 132(4) was relied upon for the said purpo…

Asha Sharma, Jaipur vs. ITO, Ward-2(3), Jaipur

ITA 22/JPR/2021[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

…rs. Shri Kailash Chandra Gehlot & Others. 4. On the other hand, the ld. D/R vehemently supported the orders of the Revenue authorities. The ld. D/R also based on the decision of Hon’ble Gujarat High Court in the case of Shri Vijaybhai N. Chandrani vs. ACIT, 231 CTR 474 (Guj.) supported the action of the AO initiating proceeding under section 148 of the Act. The fact of the case of the Revenue in that case and in this case being similar the action of AO in issuing notice under section 147/148 is correct. 5. We have considered the rival submissions as well as relevant material on record. During the previous ye…

Shri Suresh Kumar Chawla, Jaipur vs. ITO, Ward -6(3), Jaipur

ITA 8/JPR/2020[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

…rs. Shri Kailash Chandra Gehlot & Others. 4. On the other hand, the ld. D/R vehemently supported the orders of the Revenue authorities. The ld. D/R also based on the decision of Hon’ble Gujarat High Court in the case of Shri Vijaybhai N. Chandrani vs. ACIT, 231 CTR 474 (Guj.) supported the action of the AO initiating proceeding under section 148 of the Act. The fact of the case of the Revenue in that case and in this case being similar the action of AO in issuing notice under section 147/148 is correct. 5. We have considered the rival submissions as well as relevant material on record. During the previous ye…

Shri Bhagwati Prasad Sharma, Dausa vs. Income Tax Officer, Ward, Dausa

ITA 27/JPR/2019[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

…rs. Shri Kailash Chandra Gehlot & Others. 4. On the other hand, the ld. D/R vehemently supported the orders of the Revenue authorities. The ld. D/R also based on the decision of Hon’ble Gujarat High Court in the case of Shri Vijaybhai N. Chandrani vs. ACIT, 231 CTR 474 (Guj.) supported the action of the AO initiating proceeding under section 148 of the Act. The fact of the case of the Revenue in that case and in this case being similar the action of AO in issuing notice under section 147/148 is correct. 5. We have considered the rival submissions as well as relevant material on record. During the previous ye…

Smt. Saroj Dhaka, Jaipur vs. ITO, Ward-6(3), Jaipur

ITA 1345/JPR/2019[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

…rs. Shri Kailash Chandra Gehlot & Others. 4. On the other hand, the ld. D/R vehemently supported the orders of the Revenue authorities. The ld. D/R also based on the decision of Hon’ble Gujarat High Court in the case of Shri Vijaybhai N. Chandrani vs. ACIT, 231 CTR 474 (Guj.) supported the action of the AO initiating proceeding under section 148 of the Act. The fact of the case of the Revenue in that case and in this case being similar the action of AO in issuing notice under section 147/148 is correct. 5. We have considered the rival submissions as well as relevant material on record. During the previous ye…

Shri Kailash Chand Gehlot, Jaipur vs. ITO, Ward-5(3) Jaipur

ITA 1279/JPR/2019[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

…rs. Shri Kailash Chandra Gehlot & Others. 4. On the other hand, the ld. D/R vehemently supported the orders of the Revenue authorities. The ld. D/R also based on the decision of Hon’ble Gujarat High Court in the case of Shri Vijaybhai N. Chandrani vs. ACIT, 231 CTR 474 (Guj.) supported the action of the AO initiating proceeding under section 148 of the Act. The fact of the case of the Revenue in that case and in this case being similar the action of AO in issuing notice under section 147/148 is correct. 5. We have considered the rival submissions as well as relevant material on record. During the previous ye…

Shri Shrinivas Tripathi, Ajmer vs. Income Tax Officer, Ajmer

ITA 471/JPR/2018[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

…rs. Shri Kailash Chandra Gehlot & Others. 4. On the other hand, the ld. D/R vehemently supported the orders of the Revenue authorities. The ld. D/R also based on the decision of Hon’ble Gujarat High Court in the case of Shri Vijaybhai N. Chandrani vs. ACIT, 231 CTR 474 (Guj.) supported the action of the AO initiating proceeding under section 148 of the Act. The fact of the case of the Revenue in that case and in this case being similar the action of AO in issuing notice under section 147/148 is correct. 5. We have considered the rival submissions as well as relevant material on record. During the previous ye…

Shri Arvind Kumar Sengwa, Ajmer vs. Income Tax Officer, Ward-2-1, Ajmer

ITA 1123/JPR/2018[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

…rs. Shri Kailash Chandra Gehlot & Others. 4. On the other hand, the ld. D/R vehemently supported the orders of the Revenue authorities. The ld. D/R also based on the decision of Hon’ble Gujarat High Court in the case of Shri Vijaybhai N. Chandrani vs. ACIT, 231 CTR 474 (Guj.) supported the action of the AO initiating proceeding under section 148 of the Act. The fact of the case of the Revenue in that case and in this case being similar the action of AO in issuing notice under section 147/148 is correct. 5. We have considered the rival submissions as well as relevant material on record. During the previous ye…

The Commissioner of Income Tax (Central)-III vs. National Industries Corporation Ltd

ITA/429/2013HC Delhi22 Jan 2015
Section 153ASection 153C

…95; SSP Aviation V. Deputy Commissioner of Income Tax (2012) 346 ITR 177, Commissioner of Wealth Tax V. Meattles P. Ltd. (1985) 153 ITR 201 apart from a Gujarat Division Bench ruling in Vijay Bhai N. Chandrani V. Assistant Commissioner of Income Tax (2010) 231 CTR 474. The revenue, apart from contesting the applicability of these authorities, urged that ITAT fell into error in not noticing that the said documents i.e. the entries in the reports did not alone form the basis of the notice under Section 153C, and sought to rely upon the statements of Mr. R K Miglani as well as production figures of the dist…

Shri Vijaybhai N. Chandrani v. ACIT (231 CTR 474) — Cited in 13 Judgments | BharatTax