SSP Aviation Ltd. v. DCIT

346 ITR 176High Court#12704 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2019.

Judgments citing SSP Aviation Ltd. v. DCIT

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3) , BANGALORE vs. SRI C T RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 286/BANG/2018[2012-13]Status: DisposedITAT Bangalore05 Jul 2019AY 2012-13

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…er section 153C of the Act must be based on incriminating material, but can be done even on the basis of material which is not incriminating in nature, the learned DR placed reliance on the following judicial pronouncement. (i) SSP Aviation Ltd., Vs. DCIT in 346 ITR 176 (Del. HC). In a writ filed by the assessee, the Hon’ble Delhi High Court held that the assessee could not get the notice issued under section 153C of the Act quashed for the reason that in the satisfaction note there was no firm conclusion / opinion that the seized material showed undisclosed income. In our view, this judicial pronouncement does…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3) , BANGALORE vs. SRI C T RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 285/BANG/2018[2011-12]Status: DisposedITAT Bangalore05 Jul 2019AY 2011-12

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…er section 153C of the Act must be based on incriminating material, but can be done even on the basis of material which is not incriminating in nature, the learned DR placed reliance on the following judicial pronouncement. (i) SSP Aviation Ltd., Vs. DCIT in 346 ITR 176 (Del. HC). In a writ filed by the assessee, the Hon’ble Delhi High Court held that the assessee could not get the notice issued under section 153C of the Act quashed for the reason that in the satisfaction note there was no firm conclusion / opinion that the seized material showed undisclosed income. In our view, this judicial pronouncement does…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. SRI C T RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 284/BANG/2018[2010-11]Status: DisposedITAT Bangalore05 Jul 2019AY 2010-11

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…er section 153C of the Act must be based on incriminating material, but can be done even on the basis of material which is not incriminating in nature, the learned DR placed reliance on the following judicial pronouncement. (i) SSP Aviation Ltd., Vs. DCIT in 346 ITR 176 (Del. HC). In a writ filed by the assessee, the Hon’ble Delhi High Court held that the assessee could not get the notice issued under section 153C of the Act quashed for the reason that in the satisfaction note there was no firm conclusion / opinion that the seized material showed undisclosed income. In our view, this judicial pronouncement does…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. SRI C T RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 283/BANG/2018[2009-10]Status: DisposedITAT Bangalore05 Jul 2019AY 2009-10

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…er section 153C of the Act must be based on incriminating material, but can be done even on the basis of material which is not incriminating in nature, the learned DR placed reliance on the following judicial pronouncement. (i) SSP Aviation Ltd., Vs. DCIT in 346 ITR 176 (Del. HC). In a writ filed by the assessee, the Hon’ble Delhi High Court held that the assessee could not get the notice issued under section 153C of the Act quashed for the reason that in the satisfaction note there was no firm conclusion / opinion that the seized material showed undisclosed income. In our view, this judicial pronouncement does…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. SRI C T RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 282/BANG/2018[2008-09]Status: DisposedITAT Bangalore05 Jul 2019AY 2008-09

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…er section 153C of the Act must be based on incriminating material, but can be done even on the basis of material which is not incriminating in nature, the learned DR placed reliance on the following judicial pronouncement. (i) SSP Aviation Ltd., Vs. DCIT in 346 ITR 176 (Del. HC). In a writ filed by the assessee, the Hon’ble Delhi High Court held that the assessee could not get the notice issued under section 153C of the Act quashed for the reason that in the satisfaction note there was no firm conclusion / opinion that the seized material showed undisclosed income. In our view, this judicial pronouncement does…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3),, BANGALORE vs. SMT.PALLAVI RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 274/BANG/2018[2012-13]Status: DisposedITAT Bangalore05 Jul 2019AY 2012-13

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…er section 153C of the Act must be based on incriminating material, but can be done even on the basis of material which is not incriminating in nature, the learned DR placed reliance on the following judicial pronouncement. (i) SSP Aviation Ltd., Vs. DCIT in 346 ITR 176 (Del. HC). In a writ filed by the assessee, the Hon’ble Delhi High Court held that the assessee could not get the notice issued under section 153C of the Act quashed for the reason that in the satisfaction note there was no firm conclusion / opinion that the seized material showed undisclosed income. In our view, this judicial pronouncement does…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3),, BANGALORE vs. SMT.PALLAVI RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 273/BANG/2018[2011-12]Status: DisposedITAT Bangalore05 Jul 2019AY 2011-12

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…er section 153C of the Act must be based on incriminating material, but can be done even on the basis of material which is not incriminating in nature, the learned DR placed reliance on the following judicial pronouncement. (i) SSP Aviation Ltd., Vs. DCIT in 346 ITR 176 (Del. HC). In a writ filed by the assessee, the Hon’ble Delhi High Court held that the assessee could not get the notice issued under section 153C of the Act quashed for the reason that in the satisfaction note there was no firm conclusion / opinion that the seized material showed undisclosed income. In our view, this judicial pronouncement does…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3),, BANGALORE vs. SMT.PALLAVI RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 272/BANG/2018[2008-09]Status: DisposedITAT Bangalore05 Jul 2019AY 2008-09

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…er section 153C of the Act must be based on incriminating material, but can be done even on the basis of material which is not incriminating in nature, the learned DR placed reliance on the following judicial pronouncement. (i) SSP Aviation Ltd., Vs. DCIT in 346 ITR 176 (Del. HC). In a writ filed by the assessee, the Hon’ble Delhi High Court held that the assessee could not get the notice issued under section 153C of the Act quashed for the reason that in the satisfaction note there was no firm conclusion / opinion that the seized material showed undisclosed income. In our view, this judicial pronouncement does…

SSP Aviation Ltd. v. DCIT (346 ITR 176) — Cited in 8 Judgments | BharatTax