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

DCIT, Central Circle-28, New Delhi vs. M/S Transline Technologies Pvt Ltd, New Delhi

In the result, appeals of Revenue in ITA No

ITA 3694/DEL/2025[2012-13]Status: DisposedITAT Delhi07 Nov 2025AY 2012-13

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: M/s Chinu BhasinFor Respondent: Shri Monika Singh, CT-DR
Section 1Section 153C

…evant date in the case of a non-searched person being regulated by the First Proviso of Section 153C(1) is an issue which is no longer res integra and stands authoritatively settled by virtue of the decisions of this Court in SSP Aviation Ltd v. Dy.CIT (2012) 346 ITR 177 ( Delhi)( HC) and CIT v. RRJ Securities Ltd 2015 SCC Online Del 13085 as well as the decision of the Supreme Court in CIT v Jasjit Singh 2023 SCC Online SC1265. The aforesaid legal position also stood reiterated by the Supreme Court in ITO v. Vikram Sujitkumar Bhatia 2023 SCC Online SC 370. The submission of the revenue, therefore, that the block…

DCIT, Central Circle-28, New Delhi vs. M/S Transline Technologies Limited, New Delhi

In the result, appeals of Revenue in ITA No

ITA 3693/DEL/2025[2011-12]Status: DisposedITAT Delhi07 Nov 2025AY 2011-12

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: M/s Chinu BhasinFor Respondent: Shri Monika Singh, CT-DR
Section 1Section 153C

…evant date in the case of a non-searched person being regulated by the First Proviso of Section 153C(1) is an issue which is no longer res integra and stands authoritatively settled by virtue of the decisions of this Court in SSP Aviation Ltd v. Dy.CIT (2012) 346 ITR 177 ( Delhi)( HC) and CIT v. RRJ Securities Ltd 2015 SCC Online Del 13085 as well as the decision of the Supreme Court in CIT v Jasjit Singh 2023 SCC Online SC1265. The aforesaid legal position also stood reiterated by the Supreme Court in ITO v. Vikram Sujitkumar Bhatia 2023 SCC Online SC 370. The submission of the revenue, therefore, that the block…

Deputy Commissioner of Income Tax, New Delhi vs. Shree Vardhman Developers Private Limited, New Delhi

In the result, appeal of Revenue in ITA No

ITA 4009/DEL/2025[2011-12]Status: DisposedITAT Delhi27 Oct 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4009/DEL/2025 [A.Y 2011-12] The Dy. C.I.T Vs. Shree Vardhman Developers Pvt New Delhi 301-311, Indraprakash Building 21, Barakhamba Road, Connaught Place, New Delhi PAN: AACCV 1495 M (Appellant) (Respondent) Assessee By : Shri Ved Jain, Adv Shri Pawan Garg, CA Ms. Ishika Dua, CA Department By : Shri Mahesh Kumar, CIT-DR Date of Hearing : 09.10.2025 Date of Pronouncement : 27.10.2025 PER NAVEEN CHANDRA, AM :- This appeal by the assessee is di…

Shantha Alias Shanthamma, Bangalore vs. DCIT, Central Circle-2(4), Bangalore

ITA 465/BANG/2025[2020-21]Status: DisposedITAT Bangalore04 Sept 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Deepak, AdvocateFor Respondent: Shri Murali Mohan M, CIT (DR)
Section 143(2)Section 153C

…capital gains. 23. The DR submitted that the seized documents had a direct nexus with the total income of the assessee and therefore qualify as incriminating material. Relying on the decision of the Hon'ble Delhi High Court in CIT v. SSP Aviation Ltd. [2012] 346 ITR 177, it was argued that there is no requirement for the documents to conclusively prove undisclosed income. It is enough if the documents belong to or pertain to the assessee, which in this case is clearly established. Therefore, the Assessing Officer rightly recorded satisfaction and validly issued the notice under section 153C of the Act for bringi…

Vijetha Donthiri, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 1355/HYD/2024[2019-20]Status: DisposedITAT Hyderabad20 Aug 2025AY 2019-20

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1355/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2019-20) Vijetha Donthiri, Asst. Commissioner Of Income Vs. Hyderabad. Tax, Central Circle 2(4), Pan:Alqpd4873P Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri M.V. Prasad, C.A. रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/ 05/08/2025 Date Of Hearing: घोर्णध की तधरीख/ 20/08/2025 Pronouncement: आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Vijetha Donthiri (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad (“Ld. Cit(A)”), Dated 29.11.2024 For The A.Y. 2019-20. 2. The Assessee Has Raised The Following Grounds Of Appeal :

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Shri Gurpreet Singh, SR-DR
Section 132Section 143(3)Section 153Section 153C

…Court has rightly distinguished the said judgment as not applicable giving the following reasons: “8. Reliance on the judgment of the Division Bench of the High Court of Delhi reported in case of SSP Aviation Ltd. Vs. Deputy Commissioner of Income Tax (2012) 346 ITR 177 is misplaced. There, search was carried out in the case of “P” group of companies. It was found that the assessee before the Hon’ble Delhi High Court had acquired certain development rights from “P” group of companies. Based thereon, the satisfaction was recorded by the Assessing Officer and he issued notice in terms of Section 153C. Thereupon th…

Deputy Commissioner of Income, Delhi vs. Sperry Plast Ltd, Delhi

ITA 4520/DEL/2024[2014-15]Status: DisposedITAT Delhi08 Aug 2025AY 2014-15

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 132Section 153Section 153CSection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.4520/Del/2024 [Assessment Year: 2014-15] Deputy Commissioner of Income Tax, Central Circle-06 344, ARA Centre, Jhandewalan Extn. New Delhi-110055 Vs Sperry Plast Ltd. 208, 2nd Floor, Akashdeep Building Brakhamba Road, New Delhi-110015 PAN-AAACS2623L Appellant Respondent Appellant by Respondent by Shri Mahesh Kumar, CIT-DR Shri Amit Goel, CA, Shri Pranav Yadav, Adv. and Shri Dipanshu Singh, Adv. Date of Hearing Date of Pronouncement 13.05.2025 08.08.…

DCIT Central Circle-27, New Delhi vs. Jasmine Buildmart Pvt Ltd, New Delhi

ITA 1268/DEL/2020[2012-13]Status: DisposedITAT Delhi30 Jul 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishraassessment Year: 2012-13 Dcit, Vs Jasmine Buildmart Pvt. Ltd., Central Circle-27, 406, Elegance Tower-8, New Delhi. Jsola District Centre, New Delhi – 110 025. Pan: Aaccj5119J Co No.34/Del/2023 (Ita No.1268/Del/2020) Assessment Year: 2012-13 Jasmine Buildmart Pvt. Ltd., Vs. Dcit, 406, Elegance Tower-8, Central Circle-27, Jsola District Centre, New Delhi. New Delhi – 110 025. Pan: Aaccj5119J (Appellant) (Respondent) Assessee By : Shri Vinod Kumar Bindal, Ca; Shri Anmol Jha, Advocate; & Ms Rinki Sharma, Itp. Revenue By : Shri Daya Inder Singh Sidhu, Cit-Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 30.07.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Revenue Against The Order Dated 22.11.2019 Of The Commissioner Of Income-Tax (Appeals)-3, Gurgaon Co No.34/Del/2020 (Hereinafter Referred To As Ld. First Appellate Authority Or In Short Ld. ‘Faa’) In Appeal No.44/Cit(A)(C)/Ggn/2014-15 Arising Out Of The Appeal Before It Against The Order Dated 24.03.2014 Passed U/S 153B(1)(B) R.W.S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By The Dcit, Central Circle-I, Faridabad (Hereinafter Referred To As The Ld. Ao). The Assessee Has Also Filed The Cross Objections.

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Shri Daya Inder Singh Sidhu, CIT-DR
Section 153ASection 153B(1)(b)Section 153CSection 253

…evant date in the case of a non-searched person being regulated by the First Proviso of Section 153C(1) is an issue which is no longer res integra and stands authoritatively settled by virtue of the decisions of this Court in SSP Aviation Ltd v. Dy.CIT (2012) 346 ITR 177 ( Delhi)( HC) and CIT v. RRJ Securities Ltd 2015 SCC Online Del 13085 as well as the decision of the Supreme Court in CIT v Jasjit Singh 2023 SCC Online SC1265. The aforesaid legal position also stood reiterated by the Supreme Court in ITO v. Vikram Sujitkumar Bhatia 2023 SCC Online SC. 370. The submission of the revenue, therefore, that the bloc…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

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

ITA 260/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…cision of Hon'ble Jurisdictional Delhi High Court and also on the decision of ITO vs Vikram Sujit Kumar Bhatia 453 ITR 417 (SC), CIT vs Jasjit Singh CA No.6566 of 2023 (SC) dated 26.09.2023, CIT vs RRJ Securities Ltd 380 ITR 612 (Del) and SSP Aviation vs DCIT 346 ITR 177 (Del), the legal proposition emerging is that relevant AY's for the purpose of issue of notice u/s 153C will be counted backward taking the assessment year of the search under proviso to sec 153C as the starting point. If period of six years computed from AY 2022-23 being the year of search as per proviso to sec 153C(1), the present assessment ye…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

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

ITA 259/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…cision of Hon'ble Jurisdictional Delhi High Court and also on the decision of ITO vs Vikram Sujit Kumar Bhatia 453 ITR 417 (SC), CIT vs Jasjit Singh CA No.6566 of 2023 (SC) dated 26.09.2023, CIT vs RRJ Securities Ltd 380 ITR 612 (Del) and SSP Aviation vs DCIT 346 ITR 177 (Del), the legal proposition emerging is that relevant AY's for the purpose of issue of notice u/s 153C will be counted backward taking the assessment year of the search under proviso to sec 153C as the starting point. If period of six years computed from AY 2022-23 being the year of search as per proviso to sec 153C(1), the present assessment ye…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

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

ITA 257/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…cision of Hon'ble Jurisdictional Delhi High Court and also on the decision of ITO vs Vikram Sujit Kumar Bhatia 453 ITR 417 (SC), CIT vs Jasjit Singh CA No.6566 of 2023 (SC) dated 26.09.2023, CIT vs RRJ Securities Ltd 380 ITR 612 (Del) and SSP Aviation vs DCIT 346 ITR 177 (Del), the legal proposition emerging is that relevant AY's for the purpose of issue of notice u/s 153C will be counted backward taking the assessment year of the search under proviso to sec 153C as the starting point. If period of six years computed from AY 2022-23 being the year of search as per proviso to sec 153C(1), the present assessment ye…

Shreeaumji Infrastructure and Porjects Pvt. Ltd., Delhi vs. DCIT, Central Circle-25, Delhi

The appeals of the assessee are allowed and that of the Revenue is dismissed

ITA 2342/DEL/2024[2011-12]Status: DisposedITAT Delhi13 Jun 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Salil AggarwaL, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153A(1)Section 153CSection 153C(1)

…hed person being regulated by the First Proviso of Section 153C(1) is an issue which is no longer res integra and stands authoritatively settled by virtue of the decisions of this Court in SSP 3 ITAs 2341 to 2343& 2786/Del/2024 Aviation Ltd v. Dy.CIT (2012) 346 ITR 177 ( Delhi)( HC) and CIT v. RRJ Securities Ltd 2015 SCC Online Del 13085 as well as the decision of the Supreme Court in CIT v Jasjit Singh 2023 SCC Online SC1265. The aforesaid legal position also stood reiterated by the Supreme Court in ITO v. Vikram Sujitkumar Bhatia 2023 SCC Online SC” 370. The submission of the revenue, therefore, that the bloc…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. R K S Builders and Promoters, Ludhiana

Appeal stand allowed accordingly

ITA 817/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh02 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.815/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 2.आयकरअपीलसं./ Ita No.816/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & आयकरअपीलसं./ Ita No.817/Chandi/2024 3. (िनधा"रणवष" / Assessment Year: 2018-19) Dcit-Central Circle-2 M/S Rks Builders & Promoters बनाम/ Ludhiana. #1189, Near Aarti Chowk Vs. Krishna Nagar, Ludhiana – 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aatfr-5642-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकरअपीलसं./ Co No.2/Chandi/2025 (In Ita No.815/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Co No.3/Chandi/2025 (In Ita No.816/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.649/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.648/Chandi/2024

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 127Section 132Section 153CSection 292C

…material was found either from the assessee or from the third-party and the assessments were framed u/s 153C of the Act, the High Court has rightly set aside the Assessment Order. 6. Proceeding further, Hon’ble Supreme Court in the case of SSP Aviation Ltd. (20 Taxmann.com 214) held as under: - 13. Sections 153A to 153D are placed in Chapter XIV of the Act, which is titled "procedure for assessment". Section 153A provides for the assessment in case of search or requisition. This section applies to a person in whose case a search is initiated under Section 132 or books of account etc. are requisitioned under Sect…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. R K S Builders and Promoters, Ludhiana

Appeal stand allowed accordingly

ITA 816/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh02 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.815/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 2.आयकरअपीलसं./ Ita No.816/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & आयकरअपीलसं./ Ita No.817/Chandi/2024 3. (िनधा"रणवष" / Assessment Year: 2018-19) Dcit-Central Circle-2 M/S Rks Builders & Promoters बनाम/ Ludhiana. #1189, Near Aarti Chowk Vs. Krishna Nagar, Ludhiana – 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aatfr-5642-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकरअपीलसं./ Co No.2/Chandi/2025 (In Ita No.815/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Co No.3/Chandi/2025 (In Ita No.816/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.649/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.648/Chandi/2024

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 127Section 132Section 153CSection 292C

…material was found either from the assessee or from the third-party and the assessments were framed u/s 153C of the Act, the High Court has rightly set aside the Assessment Order. 6. Proceeding further, Hon’ble Supreme Court in the case of SSP Aviation Ltd. (20 Taxmann.com 214) held as under: - 13. Sections 153A to 153D are placed in Chapter XIV of the Act, which is titled "procedure for assessment". Section 153A provides for the assessment in case of search or requisition. This section applies to a person in whose case a search is initiated under Section 132 or books of account etc. are requisitioned under Sect…

Deputy Commissioner of Income Tax Central Circle-2, Ludhiana vs. R K S Builders and Promoters, Ludhiana

Appeal stand allowed accordingly

ITA 815/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh02 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.815/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 2.आयकरअपीलसं./ Ita No.816/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & आयकरअपीलसं./ Ita No.817/Chandi/2024 3. (िनधा"रणवष" / Assessment Year: 2018-19) Dcit-Central Circle-2 M/S Rks Builders & Promoters बनाम/ Ludhiana. #1189, Near Aarti Chowk Vs. Krishna Nagar, Ludhiana – 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aatfr-5642-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकरअपीलसं./ Co No.2/Chandi/2025 (In Ita No.815/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Co No.3/Chandi/2025 (In Ita No.816/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.649/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.648/Chandi/2024

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 127Section 132Section 153CSection 292C

…material was found either from the assessee or from the third-party and the assessments were framed u/s 153C of the Act, the High Court has rightly set aside the Assessment Order. 6. Proceeding further, Hon’ble Supreme Court in the case of SSP Aviation Ltd. (20 Taxmann.com 214) held as under: - 13. Sections 153A to 153D are placed in Chapter XIV of the Act, which is titled "procedure for assessment". Section 153A provides for the assessment in case of search or requisition. This section applies to a person in whose case a search is initiated under Section 132 or books of account etc. are requisitioned under Sect…

Rks Builders Promoters, 1189, Near Aarti Chowk, Krishna Nagar, Ludhiana, Punjab vs. The Deputy Commissioner of Income Tax, Central Circle-2 (Jurisdictional AO), Ludhiana, Punjab

Appeal stand allowed accordingly

ITA 649/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh02 Jun 2025AY 2018-2019

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.815/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 2.आयकरअपीलसं./ Ita No.816/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & आयकरअपीलसं./ Ita No.817/Chandi/2024 3. (िनधा"रणवष" / Assessment Year: 2018-19) Dcit-Central Circle-2 M/S Rks Builders & Promoters बनाम/ Ludhiana. #1189, Near Aarti Chowk Vs. Krishna Nagar, Ludhiana – 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aatfr-5642-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकरअपीलसं./ Co No.2/Chandi/2025 (In Ita No.815/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Co No.3/Chandi/2025 (In Ita No.816/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.649/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.648/Chandi/2024

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 127Section 132Section 153CSection 292C

…material was found either from the assessee or from the third-party and the assessments were framed u/s 153C of the Act, the High Court has rightly set aside the Assessment Order. 6. Proceeding further, Hon’ble Supreme Court in the case of SSP Aviation Ltd. (20 Taxmann.com 214) held as under: - 13. Sections 153A to 153D are placed in Chapter XIV of the Act, which is titled "procedure for assessment". Section 153A provides for the assessment in case of search or requisition. This section applies to a person in whose case a search is initiated under Section 132 or books of account etc. are requisitioned under Sect…

Rks Builders Promoters 1189, Near Aarti Chowk, Krishna Nagar, Ludhiana, Punjab vs. The Deputy Commissioner of Income Tax Central Circle-2, Ludhiana, Punjab

Appeal stand allowed accordingly

ITA 648/CHANDI/2024[2019-2020]Status: DisposedITAT Chandigarh02 Jun 2025AY 2019-2020

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.815/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 2.आयकरअपीलसं./ Ita No.816/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & आयकरअपीलसं./ Ita No.817/Chandi/2024 3. (िनधा"रणवष" / Assessment Year: 2018-19) Dcit-Central Circle-2 M/S Rks Builders & Promoters बनाम/ Ludhiana. #1189, Near Aarti Chowk Vs. Krishna Nagar, Ludhiana – 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aatfr-5642-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकरअपीलसं./ Co No.2/Chandi/2025 (In Ita No.815/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Co No.3/Chandi/2025 (In Ita No.816/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.649/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.648/Chandi/2024

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 127Section 132Section 153CSection 292C

…material was found either from the assessee or from the third-party and the assessments were framed u/s 153C of the Act, the High Court has rightly set aside the Assessment Order. 6. Proceeding further, Hon’ble Supreme Court in the case of SSP Aviation Ltd. (20 Taxmann.com 214) held as under: - 13. Sections 153A to 153D are placed in Chapter XIV of the Act, which is titled "procedure for assessment". Section 153A provides for the assessment in case of search or requisition. This section applies to a person in whose case a search is initiated under Section 132 or books of account etc. are requisitioned under Sect…

Shiv Milk Products, Meerut vs. ITO, Ward- 2(3), Meerut

The appeals of the assessee are allowed and that of the Revenue is dismissed

ITA 2342/DEL/2018[2010-11]Status: DisposedITAT Delhi16 Apr 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Salil AggarwaL, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153A(1)Section 153CSection 153C(1)

…hed person being regulated by the First Proviso of Section 153C(1) is an issue which is no longer res integra and stands authoritatively settled by virtue of the decisions of this Court in SSP 3 ITAs 2341 to 2343& 2786/Del/2024 Aviation Ltd v. Dy.CIT (2012) 346 ITR 177 ( Delhi)( HC) and CIT v. RRJ Securities Ltd 2015 SCC Online Del 13085 as well as the decision of the Supreme Court in CIT v Jasjit Singh 2023 SCC Online SC1265. The aforesaid legal position also stood reiterated by the Supreme Court in ITO v. Vikram Sujitkumar Bhatia 2023 SCC Online SC” 370. The submission of the revenue, therefore, that the bloc…

DCIT-C-6(2), Mumbai vs. Samira Habitats India Limited, Mumbai

In the result, appeals by the revenue are dismissed and cross- objections by the assessee are allowed

ITA 5713/MUM/2024[2007-08]Status: DisposedITAT Mumbai11 Mar 2025AY 2007-08

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Rakesh Joshi, A/RFor Respondent: Shri Dr. Kishor Dhule, CIT D/R
Section 132Section 144Section 153CSection 153C(1)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 5713/Mum/2024 Assessment Year: 2007-08 DCIT, Central Circle – 6(2), Mumbai Samira Habitats India Limited G-8, Shrikant Chambers Vs Sion Tromboy Road Chembur Maharashtra - 400071 [PAN: AABCS1677F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 09/Mum/2025 Assessment Year: 2007-08 Samira Habitats India Limited DCIT, Central Circle – 6(2), G-8, Shrikant Chambers Mumbai Vs Sion Tromboy Road Chembur Maharas…

DCIT-C-6(2), Mumbai vs. Samira Habitats India Limited, Mumbai

In the result, appeals by the revenue are dismissed and cross- objections by the assessee are allowed

ITA 5712/MUM/2024[2008-09]Status: DisposedITAT Mumbai11 Mar 2025AY 2008-09

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Rakesh Joshi, A/RFor Respondent: Shri Dr. Kishor Dhule, CIT D/R
Section 132Section 144Section 153CSection 153C(1)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 5713/Mum/2024 Assessment Year: 2007-08 DCIT, Central Circle – 6(2), Mumbai Samira Habitats India Limited G-8, Shrikant Chambers Vs Sion Tromboy Road Chembur Maharashtra - 400071 [PAN: AABCS1677F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 09/Mum/2025 Assessment Year: 2007-08 Samira Habitats India Limited DCIT, Central Circle – 6(2), G-8, Shrikant Chambers Mumbai Vs Sion Tromboy Road Chembur Maharas…

ACIT, Central Circle- 30, New Delhi vs. Kuber Securities, New Delhi

ITA 4213/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Mar 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…on Society, 2015 SCC OnLine Bom 3922 : (2015) 378 ITR 84] , SCC OnLine Bom para 8) " 8. Reliance on the judgment of the Division Bench of the High Court of Delhi reported in SSP Aviation Ltd. v. CIT [SSP Aviation Ltd. v. CIT, 2012 SCC OnLine Del 1898 : (2012) 346 ITR 177] is misplaced. There, search was carried out in the case of "P" group of companies. It was found that the assessee before the Hon'ble Delhi High Court had acquired certain development rights from "P" group of companies. Based thereon, the satisfaction was recorded by the assessing officer and he issued notice in terms of Section 153-C. Thereupon…