Siksha 'O' Amusandhan v. CIT

20 Taxmann.com 798Reported decision2012#5455 most cited

What is Siksha 'O' Amusandhan v. CIT authority for?

An appellate court should decide a case on its merits using available materials rather than remanding it if the necessary documents are on record. Furthermore, assessments under Section 153A are applicable only if a search under Section 132 or requisition under Section 132A occurred after March 31, 2002.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Siksha 'O' Amusandhan v. CIT · section 153A · section 132 · section 132A · assessment procedure · search and seizure · requisition · delay condonation · merits of the case · appellate court

Sections most often in play

Section 132Section 153ASection 68Section 132ASection 144Section 148Section 124Section 153D

Issues it is cited on

section 115whsection 115wfsection 115wdsection 115wesection 124(3)section 124section 120panchnamasection 153baddition under section 68chief commissionersection 132a

Judgments citing Siksha 'O' Amusandhan v. CIT

Kamakshi Hospitality Pvt. Ltd., Jaipur vs. DCIT, Jaipur

In the result, the appeal filed by the assessee is partly allowed

ITA 481/JPR/2016[2010-11]Status: DisposedITAT Jaipur15 Dec 2017AY 2010-11
For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri R.A. Verma, Addl. CIT - DR &
Section 132Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES , JAIPUR Jh HkkxpUn] ys[kk lnL; ,o Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 481/JP/2016 fu/kZkj.k o"kZ@Assessment Year: 2010-11 cuke M/s. Kamakshi Hospitality Pvt. Ltd The DCIT Vs. A-3, Moti Lal Atal Road, Jaipur Central Circle – 1, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGBPS 3591 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by: Shri Rajeev Sogani, CA jktLo dh vksj ls@ Revenue by:Shri R.A. Verma, Addl. CIT - D…