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 366,470 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

Commissioner of Income Tax-7 vs. Rrj Securities Ltd

ITA-164/2015HC Delhi30 Oct 2015

Bench: The Tribunal, Were Filed By The Revenue (Being

For Appellant: Mr N.P. Sahni, Senior Standing Counsel withFor Respondent: Mr Kapil Goyal and Mr V.M. Chaurasia
Section 132Section 143(2)Section 153CSection 260ASection 69C

…e 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. 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 132 or requisition under Section 132A. However, in case of other person.. such date will b…

Commissioner of Income Tax-7 vs. Rrj Securities Ltd

ITA-177/2015HC Delhi30 Oct 2015

Bench: The Tribunal, Were Filed By The Revenue (Being

For Appellant: Mr N.P. Sahni, Senior Standing Counsel withFor Respondent: Mr Kapil Goyal and Mr V.M. Chaurasia
Section 132Section 143(2)Section 153CSection 260ASection 69C

…e 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. 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 132 or requisition under Section 132A. However, in case of other person.. such date will b…

Commissioner of Income Tax-7 vs. Rrj Securities Ltd

ITA-176/2015HC Delhi30 Oct 2015

Bench: The Tribunal, Were Filed By The Revenue (Being

For Appellant: Mr N.P. Sahni, Senior Standing Counsel withFor Respondent: Mr Kapil Goyal and Mr V.M. Chaurasia
Section 132Section 143(2)Section 153CSection 260ASection 69C

…e 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. 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 132 or requisition under Section 132A. However, in case of other person.. such date will b…

DCIT Cen Cir 2(3), Mumbai vs. Empire Mall P.Ltd, Mumbai

In the result, the appeals filed by the Revenue are treated as dismissed on the ground that it is of academic importance whereas the cross objections filed by the assessee are allowed

ITA 1543/MUM/2015[2009-10]Status: DisposedITAT Mumbai12 Oct 2015AY 2009-10

Bench: Shri D. Manmohan

For Appellant: Shri Rushabh MehtaFor Respondent: Shri A.G. Bhatkar
Section 132Section 132(1)Section 139Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" Bench, Mumbai Before Shri D. Manmohan, Vice President ITA Nos. 1541 & 1543/Mum/2015 (Assessment Years: 2007-08 & 2009-10) DCIT, Central Circle - 2(3) M/s. Empire Mall Pvt. Ltd. Room No. 803, 8th Floor 105/106, Provouge House Vs. Old CGO Annex Bldg. Off New Link Road Mumbai 400020 Andheri (W), Mumbai 400053 PAN - AABCE5637R Appellant Respondent CO Nos. 97 & 99/Mum/2015 (Assessment Years: 2007-08 & 2009-10) M/s. Empire Mall Pvt. Ltd. DCIT, Central Circle - 2(3) 105/106, Provouge House Room No. 803, 8th Floor Vs. Off New Link Road Old CGO Annex Bldg. Andheri (W), Mum…

DCIT Cen Cir 2(3), Mumbai vs. Empire Mall P.Ltd, Mumbai

In the result, the appeals filed by the Revenue are treated as dismissed on the ground that it is of academic importance whereas the cross objections filed by the assessee are allowed

ITA 1541/MUM/2015[2007-08]Status: DisposedITAT Mumbai12 Oct 2015AY 2007-08

Bench: Shri D. Manmohan

For Appellant: Shri Rushabh MehtaFor Respondent: Shri A.G. Bhatkar
Section 132Section 132(1)Section 139Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" Bench, Mumbai Before Shri D. Manmohan, Vice President ITA Nos. 1541 & 1543/Mum/2015 (Assessment Years: 2007-08 & 2009-10) DCIT, Central Circle - 2(3) M/s. Empire Mall Pvt. Ltd. Room No. 803, 8th Floor 105/106, Provouge House Vs. Old CGO Annex Bldg. Off New Link Road Mumbai 400020 Andheri (W), Mumbai 400053 PAN - AABCE5637R Appellant Respondent CO Nos. 97 & 99/Mum/2015 (Assessment Years: 2007-08 & 2009-10) M/s. Empire Mall Pvt. Ltd. DCIT, Central Circle - 2(3) 105/106, Provouge House Room No. 803, 8th Floor Vs. Off New Link Road Old CGO Annex Bldg. Andheri (W), Mum…

DCIT Cen Cir 2(3), Mumbai vs. Alliance Mall Developers Co. P.Ltd, Mumbai

In the result, the appeal file by the Assessee is treated as allowed whereas the appeal filed by the Revenue is dismissed on the ground that it is of academic importance

ITA 1538/MUM/2015[2011-12]Status: DisposedITAT Mumbai12 Oct 2015AY 2011-12

Bench: Shri D. Manmohanm/S. Alliance Mall Developers Acit, Central Circle-13 Co. P. Ltd. Old Cgo Annex Building 105/106, Provogues House Vs. M.K. Road, Mumbai 400020 Off New Link Road, Andheri (W) Mumbai 400053 Pan - Aagca5970N Appellant Respondent Dcit, Central Circle-2(3) M/S. Alliance Mall Developers Room No. 803, 8Th Floor Co. P. Ltd. Old Cgo Annex Building Vs. 105/106, Provogues House M.K. Road, Mumbai 400020 Off New Link Road, Andheri (W) Mumbai 400053 Pan - Aagca5970N Appellant Respondent

For Appellant: Shri Rushabh MehtaFor Respondent: Shri B. Pruseth. CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 148Section 153ASection 153C

…of Empire Mall Pvt. Ltd., wherein, more or less under identical circumstances, the Bench agreed that initiation of proceedings under section 153C are bad in law. He also referred to the decision of the Hon'ble Delhi High Court in the case of SSP Aviation Ltd. 346 ITR 177 (Del) to submit that the decision was rendered in the context of the powers of the AO who was required to hand over the file to the AO who has jurisdiction over the third party but even in that context the court observed that in the case of the other person the question of pendency or abatement of assessment or reassessment will be examined with…

Alliance Mall Developers Co. P. Ltd, Mumbai vs. ACIT Cen Cir 13, Mumbai

In the result, the appeal file by the Assessee is treated as allowed whereas the appeal filed by the Revenue is dismissed on the ground that it is of academic importance

ITA 1307/MUM/2015[2011-12]Status: DisposedITAT Mumbai12 Oct 2015AY 2011-12

Bench: Shri D. Manmohanm/S. Alliance Mall Developers Acit, Central Circle-13 Co. P. Ltd. Old Cgo Annex Building 105/106, Provogues House Vs. M.K. Road, Mumbai 400020 Off New Link Road, Andheri (W) Mumbai 400053 Pan - Aagca5970N Appellant Respondent Dcit, Central Circle-2(3) M/S. Alliance Mall Developers Room No. 803, 8Th Floor Co. P. Ltd. Old Cgo Annex Building Vs. 105/106, Provogues House M.K. Road, Mumbai 400020 Off New Link Road, Andheri (W) Mumbai 400053 Pan - Aagca5970N Appellant Respondent

For Appellant: Shri Rushabh MehtaFor Respondent: Shri B. Pruseth. CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 148Section 153ASection 153C

…of Empire Mall Pvt. Ltd., wherein, more or less under identical circumstances, the Bench agreed that initiation of proceedings under section 153C are bad in law. He also referred to the decision of the Hon'ble Delhi High Court in the case of SSP Aviation Ltd. 346 ITR 177 (Del) to submit that the decision was rendered in the context of the powers of the AO who was required to hand over the file to the AO who has jurisdiction over the third party but even in that context the court observed that in the case of the other person the question of pendency or abatement of assessment or reassessment will be examined with…

The Commissioner of Income Tax (Central)-III vs. National Industries Corporation Ltd

ITA/429/2013HC Delhi22 Jan 2015
Section 153ASection 153C

…ITA Nos.429-433/2013, 522/2013, 530/2013, 534-537/2013, 252-256/2014, 418-423/2014, 447/2014, 759-761/2014 & 782-784/2014 Page | 1 $~65 to 87, 93 to 95 & 103 to 105 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on: 22.01.2015 + ITA 429/2013 + ITA 430/2013 + ITA 431/2013 + ITA 432/2013 THE COMMISSIONER OF INCOME TAX (CENTRAL)-I ..... Appellant Through Mr. Balbir Singh, sr. standing counsel with Mr. Abhishek Singh Baghel, Adv. versus MOHAN MEAKINS LIMITED ..... Respondent Through Mr. C S Aggarwal, Sr. Adv. with Mr. Prakash Kumar, Adv. + ITA 4…