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 367,181 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, Noida vs. Munni Entertainment P. Ltd., Panchkula

In the result all the appeals of Revenue and 14

ITA 4953/DEL/2018[2013-14]Status: DisposedITAT Delhi04 Jan 2023AY 2013-14

Bench: Shri Anil Chaturvedi & Shri N.K Choudhry

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Ms. Sarita Kumari, Sr. DR
Section 132Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E”: DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K CHOUDHRY, JUDICIAL MEMBER ITA.Nos.4952 to 4954/Del./2018 Assessment Years 2011-2012, 2013-14 & 2014-15 The DCIT, Central Munny Entertainment Pvt. Ltd., Circle, Noida 689, Sector -6, Panchkula, vs. Haryana PAN AAGCM6628P (Appellant) (Respondent) Cross Objection Nos.169 to 171/Del./2018 Arising out of ITA No. 4952 to 4954/Del./2018 Assessment Years 2011-2012, 2013-14 & 2014-15 Munny Entertainment Pvt. The DCIT, Central Ltd., Circle, Noida 689, Sector -6, Panchkula, vs. Haryana PAN AAGCM6628P (C…

DCIT, Central Circle, Noida vs. Munni Entertainment P. Ltd., Panchkula

In the result all the appeals of Revenue and 14

ITA 4952/DEL/2018[2011-12]Status: DisposedITAT Delhi04 Jan 2023AY 2011-12

Bench: Shri Anil Chaturvedi & Shri N.K Choudhry

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Ms. Sarita Kumari, Sr. DR
Section 132Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E”: DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K CHOUDHRY, JUDICIAL MEMBER ITA.Nos.4952 to 4954/Del./2018 Assessment Years 2011-2012, 2013-14 & 2014-15 The DCIT, Central Munny Entertainment Pvt. Ltd., Circle, Noida 689, Sector -6, Panchkula, vs. Haryana PAN AAGCM6628P (Appellant) (Respondent) Cross Objection Nos.169 to 171/Del./2018 Arising out of ITA No. 4952 to 4954/Del./2018 Assessment Years 2011-2012, 2013-14 & 2014-15 Munny Entertainment Pvt. The DCIT, Central Ltd., Circle, Noida 689, Sector -6, Panchkula, vs. Haryana PAN AAGCM6628P (C…

DCIT, Central Cir -2(3), Chennai vs. Chandan Credits Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 47/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir -2(3), Chennai vs. Chandan Credits Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 46/CHNY/2019[2008-09]Status: DisposedITAT Chennai25 Nov 2022AY 2008-09

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Rai Shares & Securities P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 40/CHNY/2019[2011-12]Status: DisposedITAT Chennai25 Nov 2022AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Rai Shares & Securities P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 39/CHNY/2019[2010-11]Status: DisposedITAT Chennai25 Nov 2022AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Rai Shares & Securities P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 38/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Gugnani Leasing and Hire P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 37/CHNY/2019[2011-12]Status: DisposedITAT Chennai25 Nov 2022AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Gugnani Leasing and Hire P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 36/CHNY/2019[2010-11]Status: DisposedITAT Chennai25 Nov 2022AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2, Chennai vs. Rajiv Shares & Securities P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 32/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Ojasvi Motor Financ P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 31/CHNY/2019[2012-13]Status: DisposedITAT Chennai25 Nov 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Circle-2(3), Chennai vs. Ritika Shares & Securities P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 28/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Circle-2(3), Chennai vs. Ritesh Shares & Securities P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 27/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Rkkr Holdings P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 160/CHNY/2019[2012-13]Status: DisposedITAT Chennai25 Nov 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Rkkr Holdings P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 159/CHNY/2019[2011-12]Status: DisposedITAT Chennai25 Nov 2022AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Rkkr Holdings P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 158/CHNY/2019[2010-11]Status: DisposedITAT Chennai25 Nov 2022AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Rkkr Holdings P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 157/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

Nsr Corp., Coimbatore vs. DCIT Central Circle 2, Coimbatore

The appeal stand allowed in terms of our above order

ITA 144/CHNY/2018[2007-08]Status: DisposedITAT Chennai30 Aug 2022AY 2007-08

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri B. Ramakrishnan (F.C.A)-Ld. ARFor Respondent: Shri Guru Bashyam (CIT)-Ld. DR
Section 132Section 153CSection 153C(1)

…for AY 2003-04 and AY 2004-05 were outside the scope of Section 153C of the Act and the AO had no jurisdiction to make an assessment of the Assessee's income for that year. This decision follows earlier decision rendered in SSP Aviation Ltd. V/s DCIT (2012; 20 Taxmann.com 214). No contrary decision is on record. 10. Therefore, considering the entirety of facts and circumstances, we would hold that issuance of notice u/s 153C could not be sustained in the eyes of law for the year under consideration since the jurisdictional conditions to issue the same was not fulfilled and it was barred by limitation. Resultant…

M/S. Dharam Impex, Surat vs. The Dy. CIT, Central Circle-4, Surat

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1580/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

…otice u/s 153C can be issued only for A.Y. 2009-10 to 2014-15 (six assessment years) and not A.Y. 2008-09. The reliance is placed on following decision of courts:  CIT vs. RRJ Securities Ltd. - [2015] 62 taxmann.com 391 (Delhi)  SSP Aviation Ltd. vs. DCIT – 346 ITR 177  PCIT vs. Sarwar Agency (P.) Ltd. – 397 ITR 400 (Del. HC)  Additional Ground regarding validity of assessment made for A.Y. 2014-15: 7. For A.Y. 2014-15, in case of all the three assesseess [IT(SS) No. 293/AHD/2017 & ITA No. 1579- 1580/AHD/2017], the following additional ground was raised: “On the facts and circumstances of the case as well as…

M/S. Maniprabha Impex Pvt. Ltd., Surat vs. The Dy. CIT, Central Circle-4, Surat

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1579/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

…otice u/s 153C can be issued only for A.Y. 2009-10 to 2014-15 (six assessment years) and not A.Y. 2008-09. The reliance is placed on following decision of courts:  CIT vs. RRJ Securities Ltd. - [2015] 62 taxmann.com 391 (Delhi)  SSP Aviation Ltd. vs. DCIT – 346 ITR 177  PCIT vs. Sarwar Agency (P.) Ltd. – 397 ITR 400 (Del. HC)  Additional Ground regarding validity of assessment made for A.Y. 2014-15: 7. For A.Y. 2014-15, in case of all the three assesseess [IT(SS) No. 293/AHD/2017 & ITA No. 1579- 1580/AHD/2017], the following additional ground was raised: “On the facts and circumstances of the case as well as…