How many judgments cite Smt Dayawanti v. CIT?

131 judgments on BharatTax cite Smt Dayawanti v. CIT (75 Taxmann.com 308), spanning 2017 to 2026.

Which sections of the Income Tax Act does Smt Dayawanti v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 132, Section 153C, Section 69, Section 142(1), Section 143(2).

Smt Dayawanti v. CIT

75 Taxmann.com 308High Court2016#779 most cited

What is Smt Dayawanti v. CIT authority for?

Additions to income based on statements recorded under section 132(4) during a search are valid, and such statements possess evidentiary value even if later retracted. Assessments made under section 153A, relying on these statements, are valid if completed within the prescribed time limits.

131

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

Smt Dayawanti v. CIT · Smt Dayawanti vs CIT · 75 Taxmann.com 308 · section 132(4) statement · section 153A assessment · retracted statement · evidentiary value · additions based on search statement · time limit for search assessment · validity of assessment

Also reported as

245 Taxmann 293

Sections most often in play

Section 143(3)Section 132 Section 153C Section 69 Section 142(1)Section 143(2)Section 153A Section 132(4)

Issues it is cited on

section 133(a)abatement of assessment section 153b(1)(a)time barred assessment section 148(1)section 153(1)(a)bona fide mistake statement under section 132(4)section 65b retracted statement section 90a section 153b(1)

Judgments citing Smt Dayawanti v. CIT

M/S Krishna Gram Udyog Samiti, Sangrur vs. DCIT, CC-II, Ludhiana

In the result appeal of the assessee is partly allowed for statistical

ITA 1438/CHANDI/2017[2003-04]Status: DisposedITAT Chandigarh25 May 2018AY 2003-04

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Sh. Deepak AggarwalFor Respondent: Dr. Gulshan Raj

Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ’A’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 287,288,1438,1439,1440,1441,1442/Chd/2017 Assessment Years: 2001-02 to 2007-08 M/s Krishna Gram Udyog Samiti Vs. The DCIT Vill Mannwala, Dhuri, Central Circle II Dist: Sangrur Ludhiana PAN No. AAAAK3064H & ITA Nos. 1327 TO 1333/Chd/2017 Assessment Years: 2001-02 to 2007-08 M/s Jain Gram Udyog Samiti Vs. The DCIT Bhalwan Road, Dhuri Central Circle-II Dist: Sangrur Ludhiana PAN No. AAAAJ1893K (Appellant) (Respondent) Assessee By : Sh. Deepak Aggarwal Sh.…

DCIT, CC-II, Chandigarh vs. M/S Dhg Marketing Pvt. Ltd., Chandigarh

In the result the appeal filed by the revenue is

ITA 990/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh09 May 2018AY 2010-11

Bench: Ms Diva Singh & Ms. Annapurna Guptathe D.C.I.T., Vs. M/S Dhg Marketing Pvt. Ltd., Central Circle-Ii, Sco 49-50, Sector 26, Chandigarh. Chandigarh. Pan: Aadcd1364Q (Appellant) (Respondent)

For Appellant: Shri Gulshan Raj, CIT DRFor Respondent: Shri Ashwani Kumar, CA

Section 132Section 139Section 143(2)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘A’, CHANDIGARH BEFORE MS DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER The D.C.I.T., Vs. M/s DHG Marketing Pvt. Ltd., Central Circle-II, SCO 49-50, Sector 26, Chandigarh. Chandigarh. PAN: AADCD1364Q (Appellant) (Respondent) Appellant by : Shri Gulshan Raj, CIT DR Respondent by : Shri Ashwani Kumar, CA & Ms. Kanika Gupta, CA Date of hearing : 02.05.2018 Date of Pronouncement : 09.05.2018 ORDER PER ANNAPURNA GUPTA, A.M.: The present appeal has been preferred by the Revenue against the order passed by learned Commissioner of Income…

ACIT, New Delhi vs. Sh. Empire Casting Pvt. Ltd., New Delhi

In the result, the appeal of the revenue and C

ITA 4018/DEL/2011[2003-04]Status: DisposedITAT Delhi21 Nov 2017AY 2003-04

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

Section 132Section 143(3)Section 153Section 153ASection 153CSection 80I

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘B’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 4018/Del./2011 Assessment Year: 2003-04 A.C.I.T., Central Circle – 2, vs. Empire Casting Pvt. Ltd., New Delhi. H-17, Udyog Nagar, Peera Garhi Chowk, New Delhi. PAN – AABCE 0380K (Appellant) (Respondent) C.O. No. 207/Del./2012 (in ITA No. 4018/Del./2011) Assessment Year: 2003-04 Empire Casting Pvt. Ltd., vs. A.C.I.T., Central Circle – 2, H-17, Udyog Nagar, Peera New Delhi. Garhi Chowk, New Delhi. (Appellant) (Respondent) Revenue by Ms. Rachna Singh, CI…

Delicate Realtors Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the three appeals filed by the respective assessees are allowed

ITA 3253/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Oct 2017AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 3185/Del/2015 (A.Y .2011-12)

Section 132Section 234BSection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 3185/DEL/2015 (A.Y .2011-12) Pavitra Realcon Pvt. Ltd. Vs ACIT M-11, Middle Circle, Central Circle-32 Connaught Circus New Delhi New Delhi AAFCP4838F (RESPONDENT) (APPELLANT) I.T.A .No. 3186/DEL/2015 (A.Y .2011-12) Design Infracon Pvt. Ltd. Vs ACIT M-11, Middle Circle, Central Circle-32 Connaught Circus New Delhi New Delhi AACCD8422A (RESPONDENT) (APPELLANT) I.T.A .No. 3253/DEL/2015 (A.Y .2011-12) Delicate Realtors Pvt. Ltd. Vs ACIT M-11, Middle…

Pavitra Realcon Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the three appeals filed by the respective assessees are allowed

ITA 3185/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Oct 2017AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 3185/Del/2015 (A.Y .2011-12)

Section 132Section 234BSection 68

M/S Galaxy Dwellers (P) Ltd., New Delhi vs. DCIT, New Delhi

Appeal of the assessee is allowed

ITA 5293/DEL/2013[2006-07]Status: DisposedITAT Delhi15 Sept 2017AY 2006-07

Bench: Shri I. C. Sudhir & Shri O. P. Kanti.T. Appeal No. 5293/Del/2013 & I.T. Appeal No.3029/Del/2014 Assessment Years : 2006–2007 & 2007-08. M/S. Galaxy Dwellers (P) Ltd., Dy. Commissioner C/O. M/S. Rra Taxindia, Vs. Of Income Tax, D–28, South Extension, Part–I, Central Circle : 4, N E W D E L H I – 110 049. New Delhi. Pan : Aaccg 3782 C (Appellant) (Respondent)

For Appellant: Shri Ashwani Taneja, Adv.; &For Respondent: Shri A. K. Saroha, CIT [DR]

Section 143(3)Section 153ASection 40A(3)

…1 I.T. Appeal No. 5293/Del/2013 AND I.T. Appeal No.3029/Del/2014 Assessment Years : 2006–2007 & 2007-08. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES : “C” NEW DELHI ] BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI O. P. KANT, ACCOUNTANT MEMBER I.T. Appeal No. 5293/Del/2013 AND I.T. Appeal No.3029/Del/2014 Assessment Years : 2006–2007 & 2007-08. M/s. Galaxy Dwellers (P) Ltd., Dy. Commissioner C/o. M/s. RRA TAXINDIA, Vs. of Income Tax, D–28, South Extension, Part–I, Central Circle : 4, N e w D e l h I – 110 049. New Delhi. PAN : AACCG 3782 C (Appellant) (Respondent) Assessee by : Shri Ashwani…

Alok Bhartia, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the result, both the appeals of the assessee are dismissed

ITA 855/BANG/2016[2007-2008]Status: DisposedITAT Bangalore05 May 2017AY 2007-2008

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri H.N.Khincha, CAFor Respondent: Shri Sanjay Kumar, CIT DR

Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘C’, BANGALORE BEFORE SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER ITA Nos.855 & 856 (Bang) 2016 (Assessment year : 2007-08) Shri Alok Bhartia No.101, Parijat Apartments, No.45, 1st Floor, Race Course Road, Bangalore -560 001 PAN: ADTPB8355K And Smt Alpana Bhartia, No.209, Ramanashree Chambers, No.37, Lady Curzon Road,, Bangalore -560 001 Pan No.ADUPB5981G Appellants Vs The Deputy Commissioner of Income Tax, Central Circle-2(1), Bangalore Respondent Assessee by : Shri H.N.Khincha, CA Revenue by : Shri Sanjay Kumar, CIT…

ACIT, New Delhi vs. M/S. Superb Developers (P) Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed for statistical

ITA 52/DEL/2014[2006-07]Status: DisposedITAT Delhi21 Apr 2017AY 2006-07

Bench: Sh. H.S.Sidhu & Sh.Anadee Nath Misshra

Section 132Section 139Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SH. H.S.SIDHU, JUDICIAL MEMBER AND SH.ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A .No.-52/Del/2014 (ASSESSMENT YEAR-2006-07) ACIT, Vs Superb Developers (P.) Ltd., Central Circle-3, WZ-183, F.F., Lane No.4, New Delhi. Lajwanti Garden, New Delhi. PAN-AAICS4437L (APPELLANT) (RESPONDENT) Assessee by Sh.S.S.Rana, CIT DR Revenue by Sh.Suresh K.Gupta, Adv. ORDER PER ANADEE NATH MISSHRA, ACCOUNTANT MEMBER (A). The present appeal has been filed by the Revenue against the order dated 25.10.2013 of CIT(A)-1, New Delhi pertaining to A.Y. 2006-…

M/S. Prabhatam Investment Pvt. Ltd., Delhi vs. ACIT, New Delhi

ITA 2525/DEL/2015[2011-12]Status: DisposedITAT Delhi17 Apr 2017AY 2011-12

Bench: Sh. Bhavnesh Saini & Sh.L.P.Sahu

Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER AND SH.L.P.SAHU, ACCOUNTANT MEMBER I.T.A .No.-2525/Del/2015 (ASSESSMENT YEAR-2011-12) Prabhatam Investment Pvt. Ltd., Vs ACIT, Rastriya Tower, 38, Rani Jhansi Central Circle-15, Road, Jhandewalan, Delhi. New Delhi. PAN-AAECP1021H (APPELLANT) (RESPONDENT) I.T.A .No.-2523/Del/2015 (ASSESSMENT YEAR-2011-12) Prabhatam Buildtech Ltd., Vs ACIT, Rastriya Tower, 38, Rani Jhansi Central Circle-15, Road, Jhandewalan, Delhi-110055. New Delhi. PAN-AADCP9211E (APPELLANT) (RESPONDENT) I.T.A .No.-2524/Del/2015…

Shyam Sunder Jindal, New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 5448/DEL/2016[2006-07]Status: DisposedITAT Delhi10 Apr 2017AY 2006-07

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 5448/Del/2016 : Asstt. Year : 2006-07 Shyam Sunder Jindal, Vs Asstt. Commissioner Of Income 12A, Green Avenue, Sector-D, Tax, Central Circle-30, Pocket-3, Vasant Kunj, New Delhi New Delhi-110070 (Appellant) (Respondent) Pan No. Aagpj0184N Assessee By : Sh. Ajay Vohra, Sr. Adv. & Sh. Rohit Garg, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 16.02.2017 Date Of Pronouncement : 10.04.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 24.08.2016 Of Ld. Cit(A)-30, New Delhi

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. S. S. Rana, CIT DR

Section 132Section 143(3)Section 153ASection 153B(1)(viii)Section 4

…Act will expire on 31.03.2015. As such the assessment order passed u/s 153A of the Act on 27.02.2015 was within the prescribed time limit and the assessment made by the AO was valid. The reliance was placed on the following case laws: " Smt. Dayawanti Vs CIT 75 Taxmann.com 308 (Del.) 37 Shyam Sunder Jindal " E.N. Gopakumar Vs CIT (2016) 75 Taxmann.com 215 (Ker.) " CIT Vs St. Francis Clay Décor Tiles 385 ITR 624 (Ker.) " CIT Vs Anil Kumar Bhatia 352 ITR 493 (Del.) " Filatex India Ltd. Vs CIT 49 Taxmann.com 465 (Del.) 18. It was further submitted that the addition had been made by the AO on the basis of statement…

DCIT, Dehradun vs. Sh. Ramesh Batta, Dehradun

In the result, the Cross

ITA 3966/DEL/2013[2007-08]Status: DisposedITAT Delhi29 Mar 2017AY 2007-08

Bench: Shri S.V. Mehrotra & Ms. Suchitra Kambleassessment Year : 2007-08 Dcit, Central Circle, Ramesh Batta, Dehradun. Vs. 81/210, Kaulagarh Road, Dehradun.

Section 139Section 142(1)Section 143(2)Section 143(3)Section 153A(1)(a)Section 153A(1)(b)Section 288ASection 292CSection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2007-08 DCIT, Central Circle, Ramesh Batta, Dehradun. Vs. 81/210, Kaulagarh Road, Dehradun. PAN : ABGPB 1527 N (Appellant) (Respondent) C.O. No.242/Del/2013 (In ITA No.3966/Del/2013) Assessment Year : 2007-08 Ramesh Batta, DCIT, Central Circle, 81/210, Kaulagarh Road, Dehradun. Vs. Dehradun. PAN : ABGPB 1527 N (Appellant) (Respondent) : Department by Shri S. S. Rana, CIT(DR) : Assessee by Shri Salil Kapoor & Shri Sumit Lalchandani, Adv. Dat…