Sunder Agencies v. Dy. CIT

63 ITD 245Income Tax Appellate Tribunal1997#18133 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2017 to 2025.

Judgments citing Sunder Agencies v. Dy. CIT

JCIT(OSD), Circle -10(1), New Delhi vs. H B Leasing & Finance Company Limited, Delhi

In the result, Appeal of the Revenue is dismissed

ITA 1245/DEL/2025[1988-89]Status: DisposedITAT Delhi07 Nov 2025AY 1988-89

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Joint Commissioner Of Vs H B Leasing & Finance Income Tax, (Osd), Company Ltd. Circle 10(1), C. R. Building, H-72, Connaught Circus, I. P. Estate, Delhi Connaught Place, Delhi Pan:Aaach0713N Appellant Respondent C.O No. 94/Del/2025 ( In Ita No. 1245/Del/2025 A.Y. 1988-89) H B Leasing & Finance Vs Joint Commissioner Of Income Company Ltd. Tax, Osd, H-72, Connaught Circus, Circle 10(1) Connaught Place, Delhi C. R. Building, I. P. Estate, Pan:Aaach0713N Delhi

Section 132Section 158BSection 245

…1 ITA No. 1245/Del/2025 & C.O No. 94/Del/2025 JCIT (OSD) Vs. H. B. Leasing and Finance Company IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Joint Commissioner of Vs H B Leasing & Finance Income Tax, (OSD), Company Ltd. Circle 10(1), C. R. Building, H-72, Connaught Circus, I. P. Estate, Delhi Connaught Place, Delhi PAN:AAACH0713N Appellant Respondent C.O No. 94/Del/2025 ( in ITA No. 1245/Del/2025 A.Y. 1988-89) H B Leasing & Finance Vs Joint Commissioner of Income Company Ltd. Tax, OSD, H-72, Co…

Shri Ashish Kumar Dey, Dharmanagar vs. Assistant Commissioner of Income Tax, Circle-Silchar, Silchar

In the result, appeals of the assessee are allowed

ITA 122/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

…Y /2011 Block Year: 01/04/1989 to 08/12/1999 Smt. Maya Rani Dey I.T.A. No. 122/ GTY /2011 Block Year: 01/04/1989 to 08/12/1999 Shri Ashish Kumar Dey 10 11. The Tribunal Mumbai Bench in the case of Sunder Agencies v. Dy. CIT (1997) 59 TTJ (Mumbai) 610 : (1997) 63 ITD 245 (Mumbai) has made extremely lucid enunciation of law on the subject and we cannot do better than to extract some of the observations made in that decision; "23.There are adequate safeguards present against any possible misuse of the provision of search and seizure. Chapter XIV-B was introduced in order to make procedure of assessment of search and…

Smt. Maya Rani Dey, Dharmanagar vs. Assistant Commissioner of Income Tax, Circle-Silchar, Silchar

In the result, appeals of the assessee are allowed

ITA 121/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

…Y /2011 Block Year: 01/04/1989 to 08/12/1999 Smt. Maya Rani Dey I.T.A. No. 122/ GTY /2011 Block Year: 01/04/1989 to 08/12/1999 Shri Ashish Kumar Dey 10 11. The Tribunal Mumbai Bench in the case of Sunder Agencies v. Dy. CIT (1997) 59 TTJ (Mumbai) 610 : (1997) 63 ITD 245 (Mumbai) has made extremely lucid enunciation of law on the subject and we cannot do better than to extract some of the observations made in that decision; "23.There are adequate safeguards present against any possible misuse of the provision of search and seizure. Chapter XIV-B was introduced in order to make procedure of assessment of search and…

Shri Subhash Chandra Dey, Dharmanagar vs. Assistant Commissioner of Income Tax, Circle- Silchar, Silchar

In the result, appeals of the assessee are allowed

ITA 120/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

…Y /2011 Block Year: 01/04/1989 to 08/12/1999 Smt. Maya Rani Dey I.T.A. No. 122/ GTY /2011 Block Year: 01/04/1989 to 08/12/1999 Shri Ashish Kumar Dey 10 11. The Tribunal Mumbai Bench in the case of Sunder Agencies v. Dy. CIT (1997) 59 TTJ (Mumbai) 610 : (1997) 63 ITD 245 (Mumbai) has made extremely lucid enunciation of law on the subject and we cannot do better than to extract some of the observations made in that decision; "23.There are adequate safeguards present against any possible misuse of the provision of search and seizure. Chapter XIV-B was introduced in order to make procedure of assessment of search and…

Commissioner of Income Tax vs. Sangeeta Mishra

ITA/423/2004HC Delhi03 Mar 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 132Section 143(3)Section 158BSection 68

…block assessment have to be based on evidences found at the time of search and not merely on the basis of presumptions and assumptions by taking inference from the set of material available on record. It was similarly held in Sunder Agencies v DCIT (1997) 63 ITD 245 (Mum) that the scheme of Chapter XIV-B does not empower to ITA 119/2004 & 423/2004 Page 24 of 28 the Revenue to presume or draw assumptions in regard to the undisclosed income. The AO can only proceed on the basis of material detected at the time of search and the evidence gathered under section 132(4) only, and not otherwise. If seen…

Sunder Agencies v. Dy. CIT (63 ITD 245) — Cited in 5 Judgments | BharatTax