SSP Aviation Ltd. v. Deputy Commissioner of Income Tax

346 ITR 177High Court2012#252 most cited

What is SSP Aviation Ltd. v. Deputy Commissioner of Income Tax authority for?

The date of initiation of search or requisition for the purpose of abatement of assessment proceedings is the date of search or requisition, or the date of receipt of seized documents by the jurisdictional Assessing Officer, whichever is later. Proceedings under section 153C can only be initiated by the Assessing Officer of the searched person after being satisfied that seized documents belong to another person.

308

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2015 to 2026.

Also referred to as

SSP Aviation Ltd vs DCIT · section 153C · section 132 · abatement of assessment · search initiation date · requisition date · satisfaction of AO · seized documents · jurisdictional AO

Also reported as

20 Taxmann.com 214207 Taxmann 260252 CTR 291

Sections most often in play

Section 153CSection 153ASection 143(3)Section 132Section 147Section 148Section 151Section 149

Issues it is cited on

section 153atosection 153b(1)(a)abatement of assessmentsection 153(c)(1)section 153c proceedingssection 158bdsection 153b(1)section 153c(1)section 153(c)section 113section 4(1)section 158bb(1)

Judgments citing SSP Aviation Ltd. v. Deputy Commissioner of Income Tax

ACIT, New Delhi vs. M/S. Victory Structures Pvt. Ltd., New Delhi

In the result, the appeals of the assessees are allowed and that of the department are dismissed

ITA 6225/DEL/2014[2008-09]Status: DisposedITAT Delhi24 Mar 2017AY 2008-09

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 6208 & 6209/Del/2014 : Asstt. Years : 2009-10 & 2010-11 Victory Dwellings Pvt. Ltd., Vs Acit, 208, Gupta Tower, Azadpur Central Circle-09, Commercial Complex, Azadpur, New Delhi New Delhi-110033 (Appellant) (Respondent)

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, AM and Smt. Beena Pillai, JM ITA Nos. 6208 & 6209/Del/2014 : Asstt. Years : 2009-10 & 2010-11 Victory Dwellings Pvt. Ltd., Vs ACIT, 208, Gupta Tower, Azadpur Central Circle-09, Commercial Complex, Azadpur, New Delhi New Delhi-110033 (APPELLANT) (RESPONDENT) ITA Nos. 6228, 6230 & 6231/Del/2014 : Asstt. Years : 2007-08, 2009-10 & 2010-11 ACIT, Vs Victory Dwellings Pvt. Ltd., Central Circle-09, 208, Gupta Tower, Azadpur New Delhi Commercial Complex, Azadpur, New Delhi-110033 (APPELLANT) (RESPONDENT) PAN No. AACCV2862N ITA Nos.…

Victory Township Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessees are allowed and that of the department are dismissed

ITA 6215/DEL/2014[2010-11]Status: DisposedITAT Delhi24 Mar 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 6208 & 6209/Del/2014 : Asstt. Years : 2009-10 & 2010-11 Victory Dwellings Pvt. Ltd., Vs Acit, 208, Gupta Tower, Azadpur Central Circle-09, Commercial Complex, Azadpur, New Delhi New Delhi-110033 (Appellant) (Respondent)

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, AM and Smt. Beena Pillai, JM ITA Nos. 6208 & 6209/Del/2014 : Asstt. Years : 2009-10 & 2010-11 Victory Dwellings Pvt. Ltd., Vs ACIT, 208, Gupta Tower, Azadpur Central Circle-09, Commercial Complex, Azadpur, New Delhi New Delhi-110033 (APPELLANT) (RESPONDENT) ITA Nos. 6228, 6230 & 6231/Del/2014 : Asstt. Years : 2007-08, 2009-10 & 2010-11 ACIT, Vs Victory Dwellings Pvt. Ltd., Central Circle-09, 208, Gupta Tower, Azadpur New Delhi Commercial Complex, Azadpur, New Delhi-110033 (APPELLANT) (RESPONDENT) PAN No. AACCV2862N ITA Nos.…

Victory Dwellings Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessees are allowed and that of the department are dismissed

ITA 6208/DEL/2014[2009-10]Status: DisposedITAT Delhi24 Mar 2017AY 2009-10

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 6208 & 6209/Del/2014 : Asstt. Years : 2009-10 & 2010-11 Victory Dwellings Pvt. Ltd., Vs Acit, 208, Gupta Tower, Azadpur Central Circle-09, Commercial Complex, Azadpur, New Delhi New Delhi-110033 (Appellant) (Respondent)

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, AM and Smt. Beena Pillai, JM ITA Nos. 6208 & 6209/Del/2014 : Asstt. Years : 2009-10 & 2010-11 Victory Dwellings Pvt. Ltd., Vs ACIT, 208, Gupta Tower, Azadpur Central Circle-09, Commercial Complex, Azadpur, New Delhi New Delhi-110033 (APPELLANT) (RESPONDENT) ITA Nos. 6228, 6230 & 6231/Del/2014 : Asstt. Years : 2007-08, 2009-10 & 2010-11 ACIT, Vs Victory Dwellings Pvt. Ltd., Central Circle-09, 208, Gupta Tower, Azadpur New Delhi Commercial Complex, Azadpur, New Delhi-110033 (APPELLANT) (RESPONDENT) PAN No. AACCV2862N ITA Nos.…

Sri. H. Nagaraja, Bangalore vs. CIT, Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 613/BANG/2014[2008-09]Status: DisposedITAT Bangalore17 Mar 2017AY 2008-09

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri M.V.Seshachala, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 139Section 143(3)Section 153ASection 263Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.613 & 614/Bang/2014 (Assessment years: 2008-09 & 2009-10) Shri H.Nagaraja, No.6 & 7, 5th Cross, ‘Sri Ganesh Krupa’ New Bank Colony, Konankunte, Bengaluru-560062. … Appellant PAN:ABMPN 7731 L Vs. Commissioner of Income-tax, Karnataka (Central), Bengaluru. … Respondent Appellant by : Shri M.V.Seshachala, Advocate. Respondent by : Ms. Neera Malhotra, CIT(DR). Date of hearing : 06/01/2017 Date of pronouncement : 17/03/2017 O R D E R Per INTURI RAMA RAO,…

ACIT, New Delhi vs. M/S A.K. Services Pvt. Ltd., New Delhi

In the result, the appeals of the assessee are allowed and that of the department is dismissed

ITA 5615/DEL/2013[2002-03]Status: DisposedITAT Delhi08 Feb 2017AY 2002-03

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 4985/Del/2013 : Asstt. Year : 2002-03 Ita No. 4986/Del/2013 : Asstt. Year : 2005-06 A. K. Services Pvt. Ltd., Vs Deputy Commissioner Of Income Flat No. N, Sagar Apartment, 6, Tax, Central Circle-20, Tilak Marg, New Delhi-110001 New Delhi (Appellant) (Respondent) Pan No. Aabca1591L Ita No. 5615/Del/2013 : Asstt. Year : 2002-03 Deputy Commissioner Of Income Vs A. K. Services Pvt. Ltd., Tax, Central Circle-20, Flat No. N, Sagar Apartment, 6, New Delhi Tilak Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabca1591L Assessee By : Sh. Ved Jain, Adv. & Sh. Ashish Goel, Ca Revenue By : Sh. Ravi Jain, Cit Dr Date Of Hearing : 15.11.2016 Date Of Pronouncement : 08.02.2017 Order Per N. K. Saini, Am:

For Appellant: Sh. Ved Jain, Adv. & Sh. Ashish Goel, CAFor Respondent: Sh. Ravi Jain, CIT DR
Section 14ASection 153A

…DCM Shriram Ind. Ltd. in ITA Nos. 1648 to 1653/Del/2013 order dated 11.10.2013 " ACIT Vs PACL India Ltd. in ITA No. 2637/Del/2010 order dated 20.06.2013 " MGF Automobiles Ltd. Vs ACIT in ITA No. 4212/Del/2011 order dated 28.06.2013 " SSP Aviation Ltd. Vs DCIT 346 ITR 177 (Del) " Jakson Engineering Ltd. Vs ACIT in ITA Nos. 349 & 350/Del/2013 order dated 11.04.2014 " CIT(Central)-III Vs Kabul Chawla in ITA Nos. 707, 709 & 713/2014 order dated 28.08.2015 to the Hon’ble Delhi H.C. 14. In his rival submissions the ld. DR supported the order passed by the AO and further submitted that the additions were made since the…

A.K. Services Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and that of the department is dismissed

ITA 4986/DEL/2013[2005-06]Status: DisposedITAT Delhi08 Feb 2017AY 2005-06

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 4985/Del/2013 : Asstt. Year : 2002-03 Ita No. 4986/Del/2013 : Asstt. Year : 2005-06 A. K. Services Pvt. Ltd., Vs Deputy Commissioner Of Income Flat No. N, Sagar Apartment, 6, Tax, Central Circle-20, Tilak Marg, New Delhi-110001 New Delhi (Appellant) (Respondent) Pan No. Aabca1591L Ita No. 5615/Del/2013 : Asstt. Year : 2002-03 Deputy Commissioner Of Income Vs A. K. Services Pvt. Ltd., Tax, Central Circle-20, Flat No. N, Sagar Apartment, 6, New Delhi Tilak Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabca1591L Assessee By : Sh. Ved Jain, Adv. & Sh. Ashish Goel, Ca Revenue By : Sh. Ravi Jain, Cit Dr Date Of Hearing : 15.11.2016 Date Of Pronouncement : 08.02.2017 Order Per N. K. Saini, Am:

For Appellant: Sh. Ved Jain, Adv. & Sh. Ashish Goel, CAFor Respondent: Sh. Ravi Jain, CIT DR
Section 14ASection 153A

…DCM Shriram Ind. Ltd. in ITA Nos. 1648 to 1653/Del/2013 order dated 11.10.2013 " ACIT Vs PACL India Ltd. in ITA No. 2637/Del/2010 order dated 20.06.2013 " MGF Automobiles Ltd. Vs ACIT in ITA No. 4212/Del/2011 order dated 28.06.2013 " SSP Aviation Ltd. Vs DCIT 346 ITR 177 (Del) " Jakson Engineering Ltd. Vs ACIT in ITA Nos. 349 & 350/Del/2013 order dated 11.04.2014 " CIT(Central)-III Vs Kabul Chawla in ITA Nos. 707, 709 & 713/2014 order dated 28.08.2015 to the Hon’ble Delhi H.C. 14. In his rival submissions the ld. DR supported the order passed by the AO and further submitted that the additions were made since the…

A.K. Services Private Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and that of the department is dismissed

ITA 4985/DEL/2013[2002-03]Status: DisposedITAT Delhi08 Feb 2017AY 2002-03

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 4985/Del/2013 : Asstt. Year : 2002-03 Ita No. 4986/Del/2013 : Asstt. Year : 2005-06 A. K. Services Pvt. Ltd., Vs Deputy Commissioner Of Income Flat No. N, Sagar Apartment, 6, Tax, Central Circle-20, Tilak Marg, New Delhi-110001 New Delhi (Appellant) (Respondent) Pan No. Aabca1591L Ita No. 5615/Del/2013 : Asstt. Year : 2002-03 Deputy Commissioner Of Income Vs A. K. Services Pvt. Ltd., Tax, Central Circle-20, Flat No. N, Sagar Apartment, 6, New Delhi Tilak Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabca1591L Assessee By : Sh. Ved Jain, Adv. & Sh. Ashish Goel, Ca Revenue By : Sh. Ravi Jain, Cit Dr Date Of Hearing : 15.11.2016 Date Of Pronouncement : 08.02.2017 Order Per N. K. Saini, Am:

For Appellant: Sh. Ved Jain, Adv. & Sh. Ashish Goel, CAFor Respondent: Sh. Ravi Jain, CIT DR
Section 14ASection 153A

…DCM Shriram Ind. Ltd. in ITA Nos. 1648 to 1653/Del/2013 order dated 11.10.2013 " ACIT Vs PACL India Ltd. in ITA No. 2637/Del/2010 order dated 20.06.2013 " MGF Automobiles Ltd. Vs ACIT in ITA No. 4212/Del/2011 order dated 28.06.2013 " SSP Aviation Ltd. Vs DCIT 346 ITR 177 (Del) " Jakson Engineering Ltd. Vs ACIT in ITA Nos. 349 & 350/Del/2013 order dated 11.04.2014 " CIT(Central)-III Vs Kabul Chawla in ITA Nos. 707, 709 & 713/2014 order dated 28.08.2015 to the Hon’ble Delhi H.C. 14. In his rival submissions the ld. DR supported the order passed by the AO and further submitted that the additions were made since the…

ITO WD 5(2)(3), Mumbai vs. Mangalam Gems P. Ltd, Mumbai

ITA 1640/MUM/2013[2004-05]Status: DisposedITAT Mumbai27 Jan 2017AY 2004-05

Bench: Shri G.S.Pannu & Shri Sanjay Gargthe Income Tax Officer, Ward 5(2)(3), Aaykar Bhavan, M.K.Road, Mumbai 400 020 ...... Appellant Vs. M/S. Mangalam Gems Pvt. Ltd, 210, Panchratna, Opera House, Mumbai -400 004 Pan: Aabcm8877F .... Respondent C.O. No.91/Mum/13 ( Arising Out Of Ita No.1640/Mum/2013 Assessment Year 2004-05)

For Respondent: Ms. Bharti Singh
Section 132(1)Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER The Income Tax Officer, Ward 5(2)(3), Aaykar Bhavan, M.K.Road, Mumbai 400 020 ...... Appellant Vs. M/s. Mangalam Gems Pvt. Ltd, 210, Panchratna, Opera House, Mumbai -400 004 PAN: AABCM8877F .... Respondent C.O. No.91/Mum/13 ( Arising out of ITA No.1640/Mum/2013 Assessment Year 2004-05) M/s. Mangalam Gems Pvt. Ltd, 210, Panchratna, Opera House, Mumbai -400 004 PAN: AABCM8877F ..... .. Cross Objector The Income Tax Officer, Ward 5(2)(3), Aaykar Bhavan,M.K.Road, Mumbai 400…

DCIT, New Delhi vs. M/S T.S. Pulses Pvt. Ltd., Delhi

In the result, the Assessee’s Cross Objection stands allowed and Revenue’s Appeal is dismissed

ITA 5196/DEL/2013[2006-07]Status: DisposedITAT Delhi09 Jan 2017AY 2006-07

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Gautam Jain, AdvFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 14ASection 153CSection 2Section 35DSection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.5196/DEL/2013 A.Y. : 2006-07 DCIT, CENTRAL CIRCLE-5, VS. M/S T.S. PULSES PVT. LTD. NEW DELHI , 2744, Naya Bazar, ROOM NO. 361, 3RD FLOOR Delhi – 110 006 ARA CENTRE, (PAN: AAACT6037B) E-2, JHANDEWALAN EXTENSION, NEW DELHI (ASSESSEE) (RESPONDENT) AND C.O. NO. 63/DEL/2014 (IN ITA NO. 5196/DEL/2013) A.Y. : 2006-07 M/S T.S. PULSES PVT. LTD. VS. DCIT, CENTRAL CIRCLE-5, 2744, Naya Bazar, NEW DELHI , ROOM NO. 361, 3RD FLOOR ARA Delhi – 110 006 (PAN: AAACT6037B…

Smt G Lakshmi Aruna, Bellary vs. Deputy Commissioner of Income Tax, Bangalore

In the result, all these seven appeals of the assessee are allowed

ITA 1451/BANG/2014[2005-06]Status: DisposedITAT Bangalore18 Oct 2016AY 2005-06

Bench: Shri S.K.Yadav & Shri A. K. Garodia

For Appellant: Shri Mayank Jain & Shri Madhur Jain AdvocatesFor Respondent: Ms. Neera Malhotra, CIT &
Section 144Section 153ASection 153A(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘B’, BANGALORE BEFORE SHRI S.K.YADAV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER ITA No.1451 to 1457(Bang) 2014 (Assessment years : 2005 – 06 to 2011 – 12) Smt. G. Lakshmi Aruna, No.8, Havambavi, Siruguppa Road, Ashok Nagar, Bellary – 583103 PAN: AFJPA5974P Appellant Vs The Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore Respondent Assessee by : Shri Mayank Jain & Shri Madhur Jain Advocates Revenue by : Ms. Neera Malhotra, CIT & Shri Praveen S., DCIT Central Circle – 1 (3) Date of hearing : 26-08-2016 Date of pronounc…

ACIT, New Delhi vs. Mr. Devender Kumar Aggarwal, New Delhi

In the result, the cross objection of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 3555/DEL/2012[2005-06]Status: DisposedITAT Delhi30 Sept 2016AY 2005-06

Bench: Sh. Sudhanshu Srivastava & Sh. O.P. Kant

Section 132(1)Section 132(4)Section 153ASection 153C

…essee under section 153C in respect of assessment year 2003-04 to 2008-09.” 7. The Hon’ble High Court after considering the judgment in the case of Kabul Chawla (supra) and judgment in the case of SSP Aviation Ltd. Vs. Deputy Commissioner of Income tax [2012] 346 ITR 177, held as under: “37. As expressly indicated under Section 153C of the Act the assessment or reassessment of income of a person other than a searched person would proceed in accordance with the provisions of Section 153A of the Act. The concluded assessments cannot be interfered with under Section 153A of the Act unless the incriminating material…

ACIT, New Delhi vs. Mr. Devender Kumar Aggarwal, New Delhi

In the result, the cross objection of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 3554/DEL/2012[2006-07]Status: DisposedITAT Delhi30 Sept 2016AY 2006-07

Bench: Sh. Sudhanshu Srivastava & Sh. O.P. Kant

Section 132(1)Section 132(4)Section 153ASection 153C

…essee under section 153C in respect of assessment year 2003-04 to 2008-09.” 7. The Hon’ble High Court after considering the judgment in the case of Kabul Chawla (supra) and judgment in the case of SSP Aviation Ltd. Vs. Deputy Commissioner of Income tax [2012] 346 ITR 177, held as under: “37. As expressly indicated under Section 153C of the Act the assessment or reassessment of income of a person other than a searched person would proceed in accordance with the provisions of Section 153A of the Act. The concluded assessments cannot be interfered with under Section 153A of the Act unless the incriminating material…

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

ITA 6571/DEL/2013[2009-10]Status: DisposedITAT Delhi28 Sept 2016AY 2009-10

Bench: Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri Salil Aggarwal, Advocate and Shri Shailesh Gupta, CAFor Respondent: Ms. Poramita Tripathy, CIT DR
Section 132Section 139(1)Section 143Section 153C

…he assessee company, that is other than the searched person, had the jurisdiction to pass the assessment order in question?” 12. Identical issue has come up before the Hon’ble jurisdictional High Court in case entitled as SSP Aviation Ltd. vs. DCIT – (2012) 346 ITR 177 (Delhi). The ratio of the judgment in SSP Aviation Ltd. (supra) is that the AO who has recorded satisfaction qua the documents seized during search and seizure operation pertaining to some third party i.e. other than the searched person has no power except to forward the documents to the AO having jurisdiction over the said third person. The…

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

ITA 6570/DEL/2013[2008-09]Status: DisposedITAT Delhi28 Sept 2016AY 2008-09

Bench: Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri Salil Aggarwal, Advocate and Shri Shailesh Gupta, CAFor Respondent: Ms. Poramita Tripathy, CIT DR
Section 132Section 139(1)Section 143Section 153C

…he assessee company, that is other than the searched person, had the jurisdiction to pass the assessment order in question?” 12. Identical issue has come up before the Hon’ble jurisdictional High Court in case entitled as SSP Aviation Ltd. vs. DCIT – (2012) 346 ITR 177 (Delhi). The ratio of the judgment in SSP Aviation Ltd. (supra) is that the AO who has recorded satisfaction qua the documents seized during search and seizure operation pertaining to some third party i.e. other than the searched person has no power except to forward the documents to the AO having jurisdiction over the said third person. The…

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

ITA 6569/DEL/2013[2007-08]Status: DisposedITAT Delhi28 Sept 2016AY 2007-08

Bench: Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri Salil Aggarwal, Advocate and Shri Shailesh Gupta, CAFor Respondent: Ms. Poramita Tripathy, CIT DR
Section 132Section 139(1)Section 143Section 153C

…he assessee company, that is other than the searched person, had the jurisdiction to pass the assessment order in question?” 12. Identical issue has come up before the Hon’ble jurisdictional High Court in case entitled as SSP Aviation Ltd. vs. DCIT – (2012) 346 ITR 177 (Delhi). The ratio of the judgment in SSP Aviation Ltd. (supra) is that the AO who has recorded satisfaction qua the documents seized during search and seizure operation pertaining to some third party i.e. other than the searched person has no power except to forward the documents to the AO having jurisdiction over the said third person. The…

ACIT, New Delhi vs. M/S Gunvardhan Vyapar Pvt. Ltd., New Delhi

In the result we dismiss both the appeals of the Revenue

ITA 2285/DEL/2013[2007-08]Status: DisposedITAT Delhi27 Sept 2016AY 2007-08

Bench: Shri H.S.Sidhu, J.M. & Shri J.Sudhakar Reddy, Am

For Appellant: Sh. Gautam Jain, FCAFor Respondent: Sh.AK Saroha, CIT, DR
Section 132Section 132ASection 143(2)Section 153ASection 153C

…e assessments/reassessments that were pending on the date of receiving such assets, books of accounts or documents would abate. 15. The controversy in this regard is no longer res integra. A Coordinate Bench of this Court in SSP Aviation Ltd. vs. DyCIT (2012) 346 ITR 177 has held that: ~ 6 ~ “in case of the searched person, the date with reference to which proceedings for assessment or reassessment of any Assessment Year within a period of six A.Ys shall abate, is the date of initiation of search u/s 132 or requisition u/s 132A. However, in case of other person, such date will be the date of receiving the books…

M/S. Jakson Enterprises, New Delhi vs. ACIT, New Delhi

In the result, all the three appeals of the assessee are

ITA 6791/DEL/2013[2008-09]Status: DisposedITAT Delhi29 Jul 2016AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: - Shri Ved Jain, AdvFor Respondent: - Shri Sanjay Kumar, CIT- DR
Section 14ASection 153ASection 80

…n the following decisions: i) Al-Cargo Global Logistic Ltd. vs. ACIT - 137 ITD 287 (Mum.)- (S.B); ii) DCIT vs. Devi Dayal Petro-Chemical Pvt. Ltd. - ITA Nos. 5430 to 5436/Del/2013, C.O. Nos. 83 to 88/Del/14 dated 10.9.2014; 6 iii) SSP Aviation Ltd. vs. DCIT - 346 ITR 177; iv) Kusum Gupta vs. DCIT - ITA No. 4873/Del/2009 dt. 28.3.2013; v) ACIT vs. Asha Kataria - ITA No. 3105/Del/2011 dated 20.5.2013; vi) Sanjay Aggarwal vs. DCIT - ITA No. 3184/Del/2013 dt. 16.2.2014; vii) Jai Steel India vs. ACIT - 259 CTR 281 (Raj.); & viii) CIT vs. Anil Kumar Bhatia - 352 ITR 493 (Del.). 6 ix) Jakson Engineering Ltd. Vs. ACIT &…

ACIT, New Delhi vs. M/S. Sunkan Travels Pvt. Ltd., New Delhi

In the result, the cross objections of the assessee in C

ITA 559/DEL/2012[2003-04]Status: DisposedITAT Delhi27 Jul 2016AY 2003-04

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 153Section 153CSection 69C

…ssee under section 153C in respect of assessment year 2003-04 to 2008-09.” 10.8 The Hon’ble High Court after considering the judgment in the case of Kabul Chawla (supra) and judgment in the case of SSP Aviation Ltd Vs. Deputy Commissioner of Income Tax (2012) 346 ITR 177 held as under: “37. As expressly indicated under Section 153C of the Act the assessment or reassessment of income of a person other than a searched person would proceed in accordance with the provision of Section 153A of the Act. The concluded assessments cannot be interfered with under Section 153A of the Act unless the incriminating material be…

Rajeev Behl, Delhi vs. DCIT, New Delhi

In the result, assessee’s appeals for AY 2007-08, 2008-09, 2009-10,

ITA 1931/DEL/2015[2012-13]Status: DisposedITAT Delhi29 Jun 2016AY 2012-13

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Kapil Goel AdvFor Respondent: Mrs. Nandita Kanchan CIT (DR)

…ech Group. Accordingly, ld. CIT(A) held that proceedings u/s 153C were rightly invoked in the cases of these persons including the assessee. 12. Ld. CIT(A), after considering the decisions of Hon’ble Delhi High Court in the cases of SSP Aviation Ltd. v. DCIT 346 ITR 177 (Del.) and Anil Kumar Bhatia 24 Taxman.com 98 (Del.), pointed out that there is no condition of satisfaction on the existence of incriminating documents for assumption of jurisdiction u/s 153C. The AO is obliged to initiate proceedings u/s 153C where valuable article, books of account, documents etc. relating to a person other than the searched p…

Rajeev Behl, Delhi vs. DCIT, New Delhi

In the result, assessee’s appeals for AY 2007-08, 2008-09, 2009-10,

ITA 1930/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Jun 2016AY 2010-11

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Kapil Goel AdvFor Respondent: Mrs. Nandita Kanchan CIT (DR)

…ech Group. Accordingly, ld. CIT(A) held that proceedings u/s 153C were rightly invoked in the cases of these persons including the assessee. 12. Ld. CIT(A), after considering the decisions of Hon’ble Delhi High Court in the cases of SSP Aviation Ltd. v. DCIT 346 ITR 177 (Del.) and Anil Kumar Bhatia 24 Taxman.com 98 (Del.), pointed out that there is no condition of satisfaction on the existence of incriminating documents for assumption of jurisdiction u/s 153C. The AO is obliged to initiate proceedings u/s 153C where valuable article, books of account, documents etc. relating to a person other than the searched p…