Startex (India) (P.) Ltd. v. DCIT

84 ITD 320Income Tax Appellate Tribunal2003#1286 most cited

What is Startex (India) (P.) Ltd. v. DCIT authority for?

The presumption under Section 132(4A) of the Income Tax Act applies only to the person from whom books of account or documents are seized, and not to other persons.

88

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2016 to 2026.

Also referred to as

Startex (India) (P.) Ltd v DCIT · 84 ITD 320 · Section 132(4A) · presumption · documents seized · person from whom found · section 292CC

Sections most often in play

Section 132Section 69ASection 132(4A)Section 132(4)Section 292CSection 153CSection 143(3)Section 131(1A)

Issues it is cited on

section 292cctax recovery officersection 153(c)(1)jewellery found during searchpeak credit theorysection 132(4a)section 153(c)section 2(45)dumb documentsretraction of statementsection 131(1)section 131(1a)

Judgments citing Startex (India) (P.) Ltd. v. DCIT

ACIT CC -6(1), Mumbai, Bkc vs. Rajendra Sawaleram Rahane, Sangamner, Maharashtra

In the result, appeals filed by Revenue in case of both the assessees are dismissed

ITA 5668/MUM/2024[2021-22]Status: DisposedITAT Mumbai04 Apr 2025AY 2021-22

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2021-22

For Appellant: Shri Rashmikant Modi and Ms. Ketki Rajeshike, CAsFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 132Section 132(4)Section 143(3)Section 148Section 69C

…dated 6.12.2013] also held that presumption u/s 132(4A) or 292C of the Act could be taken only in the AY 2021-22 case of a person from whose possession the document or material has been found. 7.3.5 In the case of Straptex (India) (P.) Ltd. v Dy. CIT [2003] 84 ITD 320 (Mum- Trib.), the Hon'ble Mumbai ITAT also held that the presumption u/s 132(4A) is only in respect of the person in whose possession the books or documents are found. While utilizing such documents in the case of any other person, there could not be any presumption about the correctness of such books of accounts. 7.3.6 Also, the Hon'ble Kolkata I…

ACIT CC -6(1), Mumbai, Bkc vs. Ranjit Rajaram Hande, Solapur

In the result, appeals filed by Revenue in case of both the assessees are dismissed

ITA 5621/MUM/2024[2021-22]Status: DisposedITAT Mumbai04 Apr 2025AY 2021-22

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2021-22

For Appellant: Shri Rashmikant Modi and Ms. Ketki Rajeshike, CAsFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 132Section 132(4)Section 143(3)Section 148Section 69C

…dated 6.12.2013] also held that presumption u/s 132(4A) or 292C of the Act could be taken only in the AY 2021-22 case of a person from whose possession the document or material has been found. 7.3.5 In the case of Straptex (India) (P.) Ltd. v Dy. CIT [2003] 84 ITD 320 (Mum- Trib.), the Hon'ble Mumbai ITAT also held that the presumption u/s 132(4A) is only in respect of the person in whose possession the books or documents are found. While utilizing such documents in the case of any other person, there could not be any presumption about the correctness of such books of accounts. 7.3.6 Also, the Hon'ble Kolkata I…

Natasha Chopra, New Delhi vs. DCIT, Circle-16(1), Delhi

Appeals are dismissed

ITA 2291/DEL/2024[2019-20]Status: HeardITAT Delhi03 Feb 2025AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

…amped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested. 29. The co-ordinate Mumbai Bench of the Tribunal in the case of Startex (India)(P) Ltd Vs. DCIT reported in 84 ITD 320 (Mum), examined the presumption Sec. 132(4A) and section 292CC of the Act, wherein it was held that the presumption shall apply to the person from whom possession the alleged documents were seized. The relevant extract are reproduced as under:- “The presumption under section 132(4A) is in respect of the person in whose possession the books or docu…

Natasha Chopra, New Delhi vs. DCIT, Circle- 16(1), Delhi

Appeals are dismissed

ITA 2290/DEL/2024[2018-19]Status: HeardITAT Delhi03 Feb 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

…amped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested. 29. The co-ordinate Mumbai Bench of the Tribunal in the case of Startex (India)(P) Ltd Vs. DCIT reported in 84 ITD 320 (Mum), examined the presumption Sec. 132(4A) and section 292CC of the Act, wherein it was held that the presumption shall apply to the person from whom possession the alleged documents were seized. The relevant extract are reproduced as under:- “The presumption under section 132(4A) is in respect of the person in whose possession the books or docu…

ACIT CC -6(1), Mumbai, Bkc vs. Atul Bhikaram Chavan, Aurangabad

In the result appeals filed by the revenue stands dismissed

ITA 5666/MUM/2024[2021-22]Status: DisposedITAT Mumbai31 Jan 2025AY 2021-22

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 132Section 148Section 69C

…hi) of 2012, dated 6.12.2013] also held that presumption u/s 132(4A) or 292C of the Act could be taken only in the case of a person from whose possession the document or material has been found. 7.3.5 In the case of Straptex (India) (P.) Ltd. v Dy. CIT [2003] 84 ITD 320 (Mum- Trib.), the Hon'ble Mumbai ITAT also held that the presumption u/s 132(4A) is only in respect of the person in whose possession the books or documents are found. While utilizing such documents in the case of any other person, there could not be any presumption about the correctness of such books of accounts. 7.3.6 Also, the Hon'ble Kolkata I…

ACIT CC -6(1), Mumbai, Bkc vs. Ajaykumar Baburao Bhosale, Ahmednagar

In the result appeals filed by the revenue stands dismissed

ITA 5663/MUM/2024[2021-22]Status: DisposedITAT Mumbai31 Jan 2025AY 2021-22

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 132Section 148Section 69C

…hi) of 2012, dated 6.12.2013] also held that presumption u/s 132(4A) or 292C of the Act could be taken only in the case of a person from whose possession the document or material has been found. 7.3.5 In the case of Straptex (India) (P.) Ltd. v Dy. CIT [2003] 84 ITD 320 (Mum- Trib.), the Hon'ble Mumbai ITAT also held that the presumption u/s 132(4A) is only in respect of the person in whose possession the books or documents are found. While utilizing such documents in the case of any other person, there could not be any presumption about the correctness of such books of accounts. 7.3.6 Also, the Hon'ble Kolkata I…

ACIT CC-6(1), Mumbai, Bkc vs. Sharad Nagnath Rajbhoj, Pune

In the result, the appeal by the Revenue is dismissed

ITA 5661/MUM/2024[2021-22]Status: DisposedITAT Mumbai24 Jan 2025AY 2021-22

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailacit, Central Circle – 6(1), Room No.445, 4Th Floor, Bkc, Mumbai – 400051 ............... Appellant Pan : Abapr6416N V/S Sharad Nagnath Rajbhoj, 502 Dsk Haiyali Phase-Ii, ……………… Respondent Modi Baug, Shivaji Nagar, Pune - 411005 Assessee By : Shri Rashmikant Modi Ms. Ketki Rajshirke Revenue By : Shri Dr. Kishor Dhule, Cit-Dr

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Dr. Kishor Dhule, CIT-DR
Section 132Section 132(4)Section 147Section 148Section 250Section 69ASection 69C

…hi) of 2012, dated 6.12.2013] also held that presumption u/s 132(4A) or 292C of the Act could be taken only in the case of a person from whose possession the document or material has been found. 7.3.5 In the case of Straptex (India) (P.) Ltd. v Dy. CIT [2003] 84 ITD 320 (Mum- Trib.), the Hon'ble Mumbai ITAT also held that the presumption u/s 132(4A) is only in respect of the person in whose possession the books or documents are found. While utilizing such documents in the case of any other person, there could not be any presumption about the correctness of such books of accounts. 7.3.6 Also, the Hon'ble Kolkata I…

DCIT CC - 6(1), Mumbai vs. Shri Naresh Bhavanji Chheda, Mumbai

ITA 2999/MUM/2024[2021-22]Status: DisposedITAT Mumbai05 Dec 2024AY 2021-22

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Sanjay Kapadia &For Respondent: Shri S. Srinivasu, CIT-DR &
Section 132Section 69A

…ken only in the case of a person from whose possession the document or material has been found. It was so held in the case of Pramod Pandey vs. ACIT (ITA No. 4295 (Delhi) of 2012 dated 06-12-2013) and also in the case of Straptex (India) P Ltd vs. DCIT (2003)(84 ITD 320)(Mum) (d) As regards noting/entries in loose papers/diaries, the Hon'ble Courts have held that such noting/entries are not sufficient evidence and additions cannot be made solely on the said basis. For this proposition, the Ld CIT(A) has placed reliance on the following case laws:- (i) CBI vs. V C Shukla & Ors (1998)(3 SCC 410)(SC) (ii) Common Cau…

Naresh Bhavanji Chheda, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 6(1), Mumbai

The appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 2607/MUM/2024[2021-22]Status: DisposedITAT Mumbai05 Dec 2024AY 2021-22

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Sanjay Kapadia &For Respondent: Shri S. Srinivasu, CIT-DR &
Section 132Section 69A

…ken only in the case of a person from whose possession the document or material has been found. It was so held in the case of Pramod Pandey vs. ACIT (ITA No. 4295 (Delhi) of 2012 dated 06-12-2013) and also in the case of Straptex (India) P Ltd vs. DCIT (2003)(84 ITD 320)(Mum) (d) As regards noting/entries in loose papers/diaries, the Hon‟ble Courts have held that such noting/entries are not sufficient evidence and additions cannot be made solely on the said basis. For this proposition, the Ld CIT(A) has placed reliance on the following case laws:- (i) CBI vs. V C Shukla & Ors (1998)(3 SCC 410)(SC) (ii) Common Cau…

Goyal Vegoils Limited, Kasar, Kota vs. DCIT, Circle -2, Kota

In the result ground no. 2 & 3 raised by the assessee

ITA 243/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Aug 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rajendra Sisodia, CAFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 143(3)Section 147Section 148Section 250

…8) 303 ITR 95 (Del) 20 Goyal Vegoils Ltd. vs. DCIT (xiii) CIT Vs. Dharam Pal Prem Chand Ltd. (2007) 295 ITR 105 (Del) (xiv) CIT Vs. A.N. Dyaneswaran (2008) 297 ITR 135 (Mad) (xv) CIT Vs. S.M Aggarwal 292 ITR 43 (xvi) Straptex India (P) Ltd. Vs. DCIT [2003] 84 ITD 320 (Mum) (xvii) R.W. Promotions (P.) Ltd. v. Asstt. CIT [2015] 61 taxmann.com 54 (Bom.) (xviii) Obulapuram Mining Co, (P.) Ltd. v. Dy. CIT 160 ITD 224 (Bang. - Trib.) (xix) CIT v. Indrajit Singh Suri [2013] 33 taxmann.com 281/215 Taxman 581 (Guj.) (xx) Smt. Sunita Dhadda v. Dy. CIT [2013] 33 taxmann.com 639 (JP.- Trib.) 2.11The Ld.CIT(A) has final…

Income Tax Officer, Ward-1, Ahmednagar vs. Narendra Sampatlal Bafna, Ahmednagar

In the result, the appeal filed by the Revenue and the CO filed by the assessee are dismissed

ITA 688/PUN/2024[2017-18]Status: DisposedITAT Pune19 Aug 2024AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

For Appellant: Shri Prasad BhandariFor Respondent: Shri Keyur Patel, CIT
Section 1Section 132Section 132(4)Section 143(3)

…missions given by the assessee in his paper book dated 28.12.2007 reiterating the same stand. The A.O. has drawn inferences and presupposes relying on surmises and conjectures. The ITAT Mumbai Bench in their decision in the case of Straptex (India) Pvt. Ltd. [84 ITD 320 (Mum), clearly held that the presumption u/s 132(4A) is applicable only against the person from whom possession the books of accounts or other documentary were found and not against any other person. It is held that as per Section 132(4A) where any books of account or document is found in the possession and control of any person in the course of t…

Rajrajeshwari Gupta, Kota vs. ITO, Ward 1(1), Kota

In the result, the appeal of the assessee is allowed with no orders as to costs

ITA 245/JPR/2024[2012-13]Status: DisposedITAT Jaipur07 Aug 2024AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rajendra Sisodia AdvFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR
Section 10(38)Section 143(3)Section 148Section 68Section 69C

…) CIT Vs. Pradeep Kumar Gupta (2008) 303 ITR 95 (Del) (xiii) CIT Vs. Dharam Pal Prem Chand Ltd. (2007) 295 ITR 105 (Del) (xiv) CIT Vs. A.N. Dyaneswaran (2008) 297 ITR 135 (Mad) (xv) CIT Vs. S.M Aggarwal 292 ITR 43 (xvi) Straptex India (P) Ltd. Vs. DCIT [2003] 84 ITD 320 (Mum) (xvii) R.W. Promotions (P.) Ltd. v. Asstt. CIT [2015] 61 taxmann.com 54 (Bom.) (xviii) Obulapuram Mining Co, (P.) Ltd. v. Dy. CIT 160 ITD 224 (Bang. - Trib.) (xix) CIT v. Indrajit Singh Suri [2013] 33 taxmann.com 281/215 Taxman 581 (Guj.) (xx) Smt. Sunita Dhadda v. Dy. CIT [2013] 33 taxmann.com 639 (JP.- Trib.) 34 RAJ RAJESHWARI GUPTA VS IT…

Kiran Pal Singh, Faridabad vs. DCIT, Central Circle, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 2970/DEL/2023[2020-21]Status: DisposedITAT Delhi28 Jun 2024AY 2020-21

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…rch is authorized and from whose possession or control of diary or documents are found in the course of search. The said settled position of law has been laid down and reiterated in following judicial decisions:- i) Starptex India Pvt. Ltd. v/s DCIT (2003) 84 ITD 320 (Mum bench). ii) ACIT v/s Kishore Lal Balwani Rai (2007) 17 SOT 380 (Chandigarh). iii) Pradaap Amrutlal Runwal v/s Tax Recovery Officer, Range-3, Pune ITA No.334/PN/2013. iv) DCIT, Central Circle-12, Delhi v/s Yashpal Narinder Kumar ITA No.5340, 5341, 5342/ Del (2012). v) Sheth Akshay Pushpavandan v/s Dy. CIT (2010) 130-TTJ-42 (Ahm.). vi) Jai K…

Deputy Commissioner of Income Tax Central Circle-1, Faridabad vs. Kiran Pal Singh, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 2815/DEL/2023[2018-19]Status: DisposedITAT Delhi28 Jun 2024AY 2018-19

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…rch is authorized and from whose possession or control of diary or documents are found in the course of search. The said settled position of law has been laid down and reiterated in following judicial decisions:- i) Starptex India Pvt. Ltd. v/s DCIT (2003) 84 ITD 320 (Mum bench). ii) ACIT v/s Kishore Lal Balwani Rai (2007) 17 SOT 380 (Chandigarh). iii) Pradaap Amrutlal Runwal v/s Tax Recovery Officer, Range-3, Pune ITA No.334/PN/2013. iv) DCIT, Central Circle-12, Delhi v/s Yashpal Narinder Kumar ITA No.5340, 5341, 5342/ Del (2012). v) Sheth Akshay Pushpavandan v/s Dy. CIT (2010) 130-TTJ-42 (Ahm.). vi) Jai K…

Kiran Pal Singh, Faridabad vs. DCIT Central Circle, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 2589/DEL/2023[2019-20]Status: DisposedITAT Delhi28 Jun 2024AY 2019-20

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…rch is authorized and from whose possession or control of diary or documents are found in the course of search. The said settled position of law has been laid down and reiterated in following judicial decisions:- i) Starptex India Pvt. Ltd. v/s DCIT (2003) 84 ITD 320 (Mum bench). ii) ACIT v/s Kishore Lal Balwani Rai (2007) 17 SOT 380 (Chandigarh). iii) Pradaap Amrutlal Runwal v/s Tax Recovery Officer, Range-3, Pune ITA No.334/PN/2013. iv) DCIT, Central Circle-12, Delhi v/s Yashpal Narinder Kumar ITA No.5340, 5341, 5342/ Del (2012). v) Sheth Akshay Pushpavandan v/s Dy. CIT (2010) 130-TTJ-42 (Ahm.). vi) Jai K…

Kiran Pal Singh, Faridabad vs. DCIT Central Circle, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 2588/DEL/2023[2018-19]Status: DisposedITAT Delhi28 Jun 2024AY 2018-19

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…rch is authorized and from whose possession or control of diary or documents are found in the course of search. The said settled position of law has been laid down and reiterated in following judicial decisions:- i) Starptex India Pvt. Ltd. v/s DCIT (2003) 84 ITD 320 (Mum bench). ii) ACIT v/s Kishore Lal Balwani Rai (2007) 17 SOT 380 (Chandigarh). iii) Pradaap Amrutlal Runwal v/s Tax Recovery Officer, Range-3, Pune ITA No.334/PN/2013. iv) DCIT, Central Circle-12, Delhi v/s Yashpal Narinder Kumar ITA No.5340, 5341, 5342/ Del (2012). v) Sheth Akshay Pushpavandan v/s Dy. CIT (2010) 130-TTJ-42 (Ahm.). vi) Jai K…

DCIT, Central Circle-1, Faridabad vs. Kiran Pal Singh, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 2040/DEL/2023[2017-18]Status: DisposedITAT Delhi28 Jun 2024AY 2017-18

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…rch is authorized and from whose possession or control of diary or documents are found in the course of search. The said settled position of law has been laid down and reiterated in following judicial decisions:- i) Starptex India Pvt. Ltd. v/s DCIT (2003) 84 ITD 320 (Mum bench). ii) ACIT v/s Kishore Lal Balwani Rai (2007) 17 SOT 380 (Chandigarh). iii) Pradaap Amrutlal Runwal v/s Tax Recovery Officer, Range-3, Pune ITA No.334/PN/2013. iv) DCIT, Central Circle-12, Delhi v/s Yashpal Narinder Kumar ITA No.5340, 5341, 5342/ Del (2012). v) Sheth Akshay Pushpavandan v/s Dy. CIT (2010) 130-TTJ-42 (Ahm.). vi) Jai K…

DCIT, Central Circle-1, Faridabad vs. Kiran Pal Singh, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 2039/DEL/2023[2015-16]Status: DisposedITAT Delhi28 Jun 2024AY 2015-16

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…rch is authorized and from whose possession or control of diary or documents are found in the course of search. The said settled position of law has been laid down and reiterated in following judicial decisions:- i) Starptex India Pvt. Ltd. v/s DCIT (2003) 84 ITD 320 (Mum bench). ii) ACIT v/s Kishore Lal Balwani Rai (2007) 17 SOT 380 (Chandigarh). iii) Pradaap Amrutlal Runwal v/s Tax Recovery Officer, Range-3, Pune ITA No.334/PN/2013. iv) DCIT, Central Circle-12, Delhi v/s Yashpal Narinder Kumar ITA No.5340, 5341, 5342/ Del (2012). v) Sheth Akshay Pushpavandan v/s Dy. CIT (2010) 130-TTJ-42 (Ahm.). vi) Jai K…

DCIT, Central Circle-1, Faridabad vs. Kiran Pal Singh, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 2038/DEL/2023[2014-15]Status: DisposedITAT Delhi28 Jun 2024AY 2014-15

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…rch is authorized and from whose possession or control of diary or documents are found in the course of search. The said settled position of law has been laid down and reiterated in following judicial decisions:- i) Starptex India Pvt. Ltd. v/s DCIT (2003) 84 ITD 320 (Mum bench). ii) ACIT v/s Kishore Lal Balwani Rai (2007) 17 SOT 380 (Chandigarh). iii) Pradaap Amrutlal Runwal v/s Tax Recovery Officer, Range-3, Pune ITA No.334/PN/2013. iv) DCIT, Central Circle-12, Delhi v/s Yashpal Narinder Kumar ITA No.5340, 5341, 5342/ Del (2012). v) Sheth Akshay Pushpavandan v/s Dy. CIT (2010) 130-TTJ-42 (Ahm.). vi) Jai K…

Kiran Pal Singh, Faridabad vs. DCIT Central Circle, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 1865/DEL/2023[2017-18]Status: DisposedITAT Delhi28 Jun 2024AY 2017-18

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…rch is authorized and from whose possession or control of diary or documents are found in the course of search. The said settled position of law has been laid down and reiterated in following judicial decisions:- i) Starptex India Pvt. Ltd. v/s DCIT (2003) 84 ITD 320 (Mum bench). ii) ACIT v/s Kishore Lal Balwani Rai (2007) 17 SOT 380 (Chandigarh). iii) Pradaap Amrutlal Runwal v/s Tax Recovery Officer, Range-3, Pune ITA No.334/PN/2013. iv) DCIT, Central Circle-12, Delhi v/s Yashpal Narinder Kumar ITA No.5340, 5341, 5342/ Del (2012). v) Sheth Akshay Pushpavandan v/s Dy. CIT (2010) 130-TTJ-42 (Ahm.). vi) Jai K…