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.

Which sections of the Income Tax Act does SSP Aviation Ltd. v. Deputy Commissioner of Income Tax come up under?

It is most often cited in judgments turning on Section 153C, Section 153A, Section 143(3), Section 132, Section 147, Section 148.

SSP Aviation Ltd. v. Deputy Commissioner of Income Tax (346 ITR 177)

Q: How many judgments cite SSP Aviation Ltd. v. Deputy Commissioner of Income Tax?

308 judgments on BharatTax cite SSP Aviation Ltd. v. Deputy Commissioner of Income Tax (346 ITR 177), spanning 2015 to 2026.

Rajeev Behl, Delhi vs. DCIT, New Delhi

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

ITA 1929/DEL/2015[2009-10]Status: DisposedITAT Delhi29 Jun 2016AY 2009-10

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 1928/DEL/2015[2008-09]Status: DisposedITAT Delhi29 Jun 2016AY 2008-09

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 Bhel, Delhi vs. DCIT, New Delhi

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

ITA 1927/DEL/2015[2007-08]Status: DisposedITAT Delhi29 Jun 2016AY 2007-08

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…

M/S. Lotus Buildtech Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee

ITA 5837/DEL/2013[2008-09]Status: DisposedITAT Delhi17 Jun 2016AY 2008-09

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

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR

Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…sstt was hey and 6 years mentioned u/s 153C etc.) and also contrary to what was held by the jurisdictional High Court in (i)SSP Aviations Ltd; (ii) Chetan Das Lachhman Das; (iii) Madugula Venu; (iv) Filatex India Ltd; (v) Anila Bhatia. (ii) SSP Aviation Ltd. (346 ITR 177 Delhi High Court). Para 17 of the order relied by the AR “ ..Assessing officer having jurisdiction over the other person to follow the procedure prescribed hy section 153A in an attempt to ensure that the income reflected hy the document has been accounted for hy such other person. If he is so satisfied after obtaining the returns from such oth…

M/S. Lotus Buildtech Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee

ITA 5836/DEL/2013[2007-08]Status: DisposedITAT Delhi17 Jun 2016AY 2007-08

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

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR

Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…sstt was hey and 6 years mentioned u/s 153C etc.) and also contrary to what was held by the jurisdictional High Court in (i)SSP Aviations Ltd; (ii) Chetan Das Lachhman Das; (iii) Madugula Venu; (iv) Filatex India Ltd; (v) Anila Bhatia. (ii) SSP Aviation Ltd. (346 ITR 177 Delhi High Court). Para 17 of the order relied by the AR “ ..Assessing officer having jurisdiction over the other person to follow the procedure prescribed hy section 153A in an attempt to ensure that the income reflected hy the document has been accounted for hy such other person. If he is so satisfied after obtaining the returns from such oth…

M/S. J.R. Modi Finance (P) Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal filed by the assessee stands allowed

ITA 5116/DEL/2013[2004-05]Status: DisposedITAT Delhi06 Jun 2016AY 2004-05

Bench: Shri C. M. Garg & Shri L. P. Sahu

For Appellant: Shri R. S. Singhvi, CaFor Respondent: Smt. Sulekha Verma, CIT DR

Section 132Section 139(1)Section 153ASection 153C

…of RRJ Securities (supra), it is observed that’s the Hon’ble Court recorded its findings as under: “15. The controversy in this regard is no longer res integra. A Coordinate Bench of this Court in SSP Aviation Ltd. v. Deputy Commissioner of Income Tax:(2012) 346 ITR 177 has held that: "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 assessment years shall abate, is the date of initiation of search under Section l32 or requisition under Section 132A. However, in case of other person .. such date will be the d…

The Commissioner of Income-Tax vs. M/S. Ibc Knowledge Park Pvt. Ltd

In the result, the appeals filed by the Revenue

ITA/402/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON’BLE MRS. JUSTICE B.V. NAGARATHNA I.T.A. Nos.403/2009, C/W 402/2009, 410-412/2014, 394/2014 & 271/2015, 399/2014, 400/2014 & 351/2015, 402/2014 & 352/2015 IN I.T.A.No.403/2009 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, C.R.BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(4), C.R.BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI: K.V. ARAVIND, ADVOCATE)…

The Commissioner of Income-Tax vs. M/S. Ibc Knowledge Park Pvt. Ltd

In the result, the appeals filed by the Revenue

ITA/403/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON’BLE MRS. JUSTICE B.V. NAGARATHNA I.T.A. Nos.403/2009, C/W 402/2009, 410-412/2014, 394/2014 & 271/2015, 399/2014, 400/2014 & 351/2015, 402/2014 & 352/2015 IN I.T.A.No.403/2009 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, C.R.BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(4), C.R.BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI: K.V. ARAVIND, ADVOCATE)…

The Commisioner of Income-Tax vs. M/S Ibc Knowledge Park Pvt Ltd

In the result, the appeals filed by the Revenue

ITA/402/2014HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON’BLE MRS. JUSTICE B.V. NAGARATHNA I.T.A. Nos.403/2009, C/W 402/2009, 410-412/2014, 394/2014 & 271/2015, 399/2014, 400/2014 & 351/2015, 402/2014 & 352/2015 IN I.T.A.No.403/2009 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, C.R.BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(4), C.R.BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI: K.V. ARAVIND, ADVOCATE)…

Pr. Commissioner of Income Tax-12 vs. R. L Allied Industries

The appeals are dismissed

ITA/391/2015HC Delhi28 Jan 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 132Section 153BSection 153CSection 260A

…■' ■ f ' \ 1 * IN THE HIGH COURT OF DELHI AT NEW DELHI 4-9. + ITA 370/2015 PR. COMMISSIONER OF INCOME TAX-12 Appellant Through: Mr. Dileep Shivpuri, Senior Standing Counsel with Mr. Zoheb Hossain, Advocate. versus R. L ALLIED INDUSTRIES Respondent Through: Mr. K.R. Manjani, Advocate with Mr. B.K. Manjani, Advocate. With + ITA 401/2015 PR. COMMISSIONER OF INCOME TAX-12 Appellant Through: Mr. Dileep Shivpuri, Senior Standing Counsel with Mr. Zoheb Hossain, Advocate. versus R. L ALLIED INDUSTRIES Respondent Through: Mr. K.R. Manjani, Advocate with Mr. B.K. Manjani, Advocate. With + ITA 402/2015 COMMISSION…

Pr. Commissioner of Income Tax-12 vs. R. L Allied Industries

The appeals are dismissed

ITA/370/2015HC Delhi28 Jan 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 132Section 153BSection 153CSection 260A

…■' ■ f ' \ 1 * IN THE HIGH COURT OF DELHI AT NEW DELHI 4-9. + ITA 370/2015 PR. COMMISSIONER OF INCOME TAX-12 Appellant Through: Mr. Dileep Shivpuri, Senior Standing Counsel with Mr. Zoheb Hossain, Advocate. versus R. L ALLIED INDUSTRIES Respondent Through: Mr. K.R. Manjani, Advocate with Mr. B.K. Manjani, Advocate. With + ITA 401/2015 PR. COMMISSIONER OF INCOME TAX-12 Appellant Through: Mr. Dileep Shivpuri, Senior Standing Counsel with Mr. Zoheb Hossain, Advocate. versus R. L ALLIED INDUSTRIES Respondent Through: Mr. K.R. Manjani, Advocate with Mr. B.K. Manjani, Advocate. With + ITA 402/2015 COMMISSION…

Commissioner of Income Tax-12 vs. R. L Allied Industries

The appeals are dismissed

ITA/402/2015HC Delhi28 Jan 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 132Section 153BSection 153CSection 260A

…■' ■ f ' \ 1 * IN THE HIGH COURT OF DELHI AT NEW DELHI 4-9. + ITA 370/2015 PR. COMMISSIONER OF INCOME TAX-12 Appellant Through: Mr. Dileep Shivpuri, Senior Standing Counsel with Mr. Zoheb Hossain, Advocate. versus R. L ALLIED INDUSTRIES Respondent Through: Mr. K.R. Manjani, Advocate with Mr. B.K. Manjani, Advocate. With + ITA 401/2015 PR. COMMISSIONER OF INCOME TAX-12 Appellant Through: Mr. Dileep Shivpuri, Senior Standing Counsel with Mr. Zoheb Hossain, Advocate. versus R. L ALLIED INDUSTRIES Respondent Through: Mr. K.R. Manjani, Advocate with Mr. B.K. Manjani, Advocate. With + ITA 402/2015 COMMISSION…

Pr. Commissioner of Income Tax-12 vs. R. L Allied Industries

The appeals are dismissed

ITA/401/2015HC Delhi28 Jan 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 132Section 153BSection 153CSection 260A

…■' ■ f ' \ 1 * IN THE HIGH COURT OF DELHI AT NEW DELHI 4-9. + ITA 370/2015 PR. COMMISSIONER OF INCOME TAX-12 Appellant Through: Mr. Dileep Shivpuri, Senior Standing Counsel with Mr. Zoheb Hossain, Advocate. versus R. L ALLIED INDUSTRIES Respondent Through: Mr. K.R. Manjani, Advocate with Mr. B.K. Manjani, Advocate. With + ITA 401/2015 PR. COMMISSIONER OF INCOME TAX-12 Appellant Through: Mr. Dileep Shivpuri, Senior Standing Counsel with Mr. Zoheb Hossain, Advocate. versus R. L ALLIED INDUSTRIES Respondent Through: Mr. K.R. Manjani, Advocate with Mr. B.K. Manjani, Advocate. With + ITA 402/2015 COMMISSION…

M/S. Lairy Distributors Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessees stand allowed on legal grounds Nos

ITA 6947/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Jan 2016AY 2006-07

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

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri Ramesh Chandra, CIT-DR

Section 143(3)Section 153C

…R 17 [Del] 6. The ld. AR further drew our attention toward the judgment of the Hon'ble Jurisdictional High Court of Delhi in the case of CIT Vs. Jasjit Singh [supra] and submitted that referring to its own decision in the case of SSP Aviation Ltd reported as 346 ITR 177 [Del] their Lordships explicitly held that the date with reference to which proceedings for assessment or reassessment of any assessment year within the period of six A.Ys shall abate shall be the date of initiation of the search u/s 132 of the Act or the requisition u/s 132A in the cases of the other person [like the assessee in the present case…

Rajeev Chawla, Delhi vs. ACIT, New Delhi

Appeals are allowed

ITA 371/DEL/2015[2005-06]Status: DisposedITAT Delhi15 Jan 2016AY 2005-06

Bench: Shri N.K. Saini & Smt. Beena Pillai

Section 132Section 133ASection 139Section 143(3)Section 153Section 153ASection 16(1)Section 24

…following decisions in support: i) Al-Cargo Global Logestic 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 dated10.9.2014; 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 – dt.16.2.2014; vii) Jai Steel India vs. ACIT – 259 CTR 281 (Raj.); & viii) CIT vs. Anil Kumar Bhatia – 352 ITR 493 (Del.). 3.2 On the contrary ld. DR on the other hand submitted that there…