Shyam Sundar Jindal v. CIT

461 ITR 96High Court2024#9075 most cited

What is Shyam Sundar Jindal v. CIT authority for?

Additions under Section 153A are not justified in the absence of incriminating material found during a search.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2024 to 2024.

Also referred to as

Shyam Sundar Jindal v. CIT · Section 153A · incriminating material · search assessment · absence of incriminating material · additions under section 153A · waiver · concluded assessment

Sections most often in play

Section 1961Section 132(4)Section 143(3)Section 147Section 148Section 150Section 153ASection 271(1)(c)

Issues it is cited on

cash found during searchjewellery found during searchsection 150unexplained jewellerysection 65bsection 65panchnamasection 254(1)childappeal before cit(a)search assessmentsection 254

Judgments citing Shyam Sundar Jindal v. CIT

Parag Dalmia, New Delhi vs. DCIT, Central Circle-26, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1871/DEL/2023[2006-07]Status: DisposedITAT Delhi30 Aug 2024AY 2006-07

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…ssessed under s. 153A qua a concluded assessment. The action of the revenue is thus contended to be unsustainable in law. 10.2 The assessee further relied upon the judgment rendered by the Hon’ble High Court in the case of Shyam Sundar Jindal vs. CIT, (2024) 461 ITR 96 (Delhi)(HC) to contend that in somewhat similar factual matrix, the Hon’ble High Court was persuaded to hold that in the absence of incriminating material, additions under Section 153A was not justified. The ld. counsel simultaneously pointed out that in Shyam Sunder Jindal (supra) case also, the assessee had refused to sign the Waiver and having…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 925/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Aug 2024AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…ssessed under s. 153A qua a concluded assessment. The action of the revenue is thus contended to be unsustainable in law. 10.2 The assessee further relied upon the judgment rendered by the Hon’ble High Court in the case of Shyam Sundar Jindal vs. CIT, (2024) 461 ITR 96 (Delhi)(HC) to contend that in somewhat similar factual matrix, the Hon’ble High Court was persuaded to hold that in the absence of incriminating material, additions under Section 153A was not justified. The ld. counsel simultaneously pointed out that in Shyam Sunder Jindal (supra) case also, the assessee had refused to sign the Waiver and having…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 924/DEL/2018[2011-12]Status: DisposedITAT Delhi30 Aug 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…ssessed under s. 153A qua a concluded assessment. The action of the revenue is thus contended to be unsustainable in law. 10.2 The assessee further relied upon the judgment rendered by the Hon’ble High Court in the case of Shyam Sundar Jindal vs. CIT, (2024) 461 ITR 96 (Delhi)(HC) to contend that in somewhat similar factual matrix, the Hon’ble High Court was persuaded to hold that in the absence of incriminating material, additions under Section 153A was not justified. The ld. counsel simultaneously pointed out that in Shyam Sunder Jindal (supra) case also, the assessee had refused to sign the Waiver and having…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 923/DEL/2018[2010-11]Status: DisposedITAT Delhi30 Aug 2024AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…ssessed under s. 153A qua a concluded assessment. The action of the revenue is thus contended to be unsustainable in law. 10.2 The assessee further relied upon the judgment rendered by the Hon’ble High Court in the case of Shyam Sundar Jindal vs. CIT, (2024) 461 ITR 96 (Delhi)(HC) to contend that in somewhat similar factual matrix, the Hon’ble High Court was persuaded to hold that in the absence of incriminating material, additions under Section 153A was not justified. The ld. counsel simultaneously pointed out that in Shyam Sunder Jindal (supra) case also, the assessee had refused to sign the Waiver and having…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 922/DEL/2018[2009-10]Status: DisposedITAT Delhi30 Aug 2024AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…ssessed under s. 153A qua a concluded assessment. The action of the revenue is thus contended to be unsustainable in law. 10.2 The assessee further relied upon the judgment rendered by the Hon’ble High Court in the case of Shyam Sundar Jindal vs. CIT, (2024) 461 ITR 96 (Delhi)(HC) to contend that in somewhat similar factual matrix, the Hon’ble High Court was persuaded to hold that in the absence of incriminating material, additions under Section 153A was not justified. The ld. counsel simultaneously pointed out that in Shyam Sunder Jindal (supra) case also, the assessee had refused to sign the Waiver and having…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 921/DEL/2018[2008-09]Status: DisposedITAT Delhi30 Aug 2024AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…ssessed under s. 153A qua a concluded assessment. The action of the revenue is thus contended to be unsustainable in law. 10.2 The assessee further relied upon the judgment rendered by the Hon’ble High Court in the case of Shyam Sundar Jindal vs. CIT, (2024) 461 ITR 96 (Delhi)(HC) to contend that in somewhat similar factual matrix, the Hon’ble High Court was persuaded to hold that in the absence of incriminating material, additions under Section 153A was not justified. The ld. counsel simultaneously pointed out that in Shyam Sunder Jindal (supra) case also, the assessee had refused to sign the Waiver and having…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 920/DEL/2018[2007-08]Status: DisposedITAT Delhi30 Aug 2024AY 2007-08

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…ssessed under s. 153A qua a concluded assessment. The action of the revenue is thus contended to be unsustainable in law. 10.2 The assessee further relied upon the judgment rendered by the Hon’ble High Court in the case of Shyam Sundar Jindal vs. CIT, (2024) 461 ITR 96 (Delhi)(HC) to contend that in somewhat similar factual matrix, the Hon’ble High Court was persuaded to hold that in the absence of incriminating material, additions under Section 153A was not justified. The ld. counsel simultaneously pointed out that in Shyam Sunder Jindal (supra) case also, the assessee had refused to sign the Waiver and having…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3285/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Aug 2024AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…ssessed under s. 153A qua a concluded assessment. The action of the revenue is thus contended to be unsustainable in law. 10.2 The assessee further relied upon the judgment rendered by the Hon’ble High Court in the case of Shyam Sundar Jindal vs. CIT, (2024) 461 ITR 96 (Delhi)(HC) to contend that in somewhat similar factual matrix, the Hon’ble High Court was persuaded to hold that in the absence of incriminating material, additions under Section 153A was not justified. The ld. counsel simultaneously pointed out that in Shyam Sunder Jindal (supra) case also, the assessee had refused to sign the Waiver and having…

ACIT, Central Circle- 26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6610/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…ssessed under s. 153A qua a concluded assessment. The action of the revenue is thus contended to be unsustainable in law. 10.2 The assessee further relied upon the judgment rendered by the Hon’ble High Court in the case of Shyam Sundar Jindal vs. CIT, (2024) 461 ITR 96 (Delhi)(HC) to contend that in somewhat similar factual matrix, the Hon’ble High Court was persuaded to hold that in the absence of incriminating material, additions under Section 153A was not justified. The ld. counsel simultaneously pointed out that in Shyam Sunder Jindal (supra) case also, the assessee had refused to sign the Waiver and having…

ACIT, Central Circle- 26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6608/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Aug 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…ssessed under s. 153A qua a concluded assessment. The action of the revenue is thus contended to be unsustainable in law. 10.2 The assessee further relied upon the judgment rendered by the Hon’ble High Court in the case of Shyam Sundar Jindal vs. CIT, (2024) 461 ITR 96 (Delhi)(HC) to contend that in somewhat similar factual matrix, the Hon’ble High Court was persuaded to hold that in the absence of incriminating material, additions under Section 153A was not justified. The ld. counsel simultaneously pointed out that in Shyam Sunder Jindal (supra) case also, the assessee had refused to sign the Waiver and having…

ACIT, Central Circle- 26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6605/DEL/2017[2008-09]Status: DisposedITAT Delhi30 Aug 2024AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…ssessed under s. 153A qua a concluded assessment. The action of the revenue is thus contended to be unsustainable in law. 10.2 The assessee further relied upon the judgment rendered by the Hon’ble High Court in the case of Shyam Sundar Jindal vs. CIT, (2024) 461 ITR 96 (Delhi)(HC) to contend that in somewhat similar factual matrix, the Hon’ble High Court was persuaded to hold that in the absence of incriminating material, additions under Section 153A was not justified. The ld. counsel simultaneously pointed out that in Shyam Sunder Jindal (supra) case also, the assessee had refused to sign the Waiver and having…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6604/DEL/2017[2007-08]Status: DisposedITAT Delhi30 Aug 2024AY 2007-08

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…ssessed under s. 153A qua a concluded assessment. The action of the revenue is thus contended to be unsustainable in law. 10.2 The assessee further relied upon the judgment rendered by the Hon’ble High Court in the case of Shyam Sundar Jindal vs. CIT, (2024) 461 ITR 96 (Delhi)(HC) to contend that in somewhat similar factual matrix, the Hon’ble High Court was persuaded to hold that in the absence of incriminating material, additions under Section 153A was not justified. The ld. counsel simultaneously pointed out that in Shyam Sunder Jindal (supra) case also, the assessee had refused to sign the Waiver and having…

Shyam Sundar Jindal v. CIT (461 ITR 96) — Cited in 12 Judgments | BharatTax