Super Malls Pvt. Ltd. v. PCIT

423 ITR 281Supreme Court of India2020#1808 most cited

What is Super Malls Pvt. Ltd. v. PCIT authority for?

For Section 153C assessments, distinct satisfaction must be recorded for each assessment year, establishing a live and direct nexus between seized material and the relevant year to assume jurisdiction. However, if the Assessing Officer for both the searched person and the assessed person is the same, a single satisfaction recorded in the capacity of the AO of the assessed person is sufficient.

63

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2026.

Also referred to as

Super Malls Pvt. Ltd. v. PCIT · Section 153C satisfaction · distinct satisfaction for each year · AO of searched and assessed person same · single satisfaction sufficient · live and direct nexus · assumption of jurisdiction · seized material · Section 132 search assessment · jurisdiction under Section 153C

Sections most often in play

Section 153CSection 132Section 69Section 131Section 142(1)Section 132(4)Section 153ASection 292C
Read the full judgment

Issues it is cited on

arbitrary and capricioussection 269stsection 132(1)(a)section 43(3)section 158bdsection 163section 245csection 153c(1)settlement applicationon money receiptsection 158b(b)income tax settlement commission

Judgments citing Super Malls Pvt. Ltd. v. PCIT

ACIT, Jaipur vs. Udai Buildhome Pvt Ltd, Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 1486/JPR/2024[2018]Status: DisposedITAT Jaipur10 Mar 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, JM आयकर अपील सं. / ITA Nos.1399, 1400, 1401 & 1486/JP/2024 निर्धारण वर्ष / Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19 Asstt. Commissioner of Income Tax, Central Circle-02, Jaipur बनाम Vs. M/s Udai Buildhome Pvt. Ltd. 302, Golden Sunrise Apartment, Lajpat Marg, C- Scheme, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCU 5068 J अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by: प्रत्यर्थी / Respond

For Appellant: Sh. C.M. Agarwal, CAFor Respondent: Smt. Roshanta Meena, CIT
Section 143(3)Section 153C

…the question of physical transmission of documents to himself does not arise. The Hon'ble Supreme Court in the case of Super Malls (P.) Ltd. v. Principal Commissioner of Income Tax, 8 New Delhi [2020] 115 taxmann.com 105 (SC)/[2020] 273 Taxman 556 (SC)/[2020] 423 ITR 281 (SC) [05-03-2020] has observed as under.- "6.1 However, in the case where the Assessing Officer of the searched person and the other person is the same, it is sufficient by the Assessing Officer to note in the satisfaction note that the documents seized from the searched person belonged to the other person. Once the note says so, then the requir…

ACIT, Jaipur vs. Udai Buildhome Pvt Ltd, Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 1400/JPR/2024[2015]Status: DisposedITAT Jaipur10 Mar 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA Nos.1399, 1400, 1401 & 1486/JP/2024 निर्धारण वर्ष / Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19 Asstt. Commissioner of Income बनाम M/s Udai Buildhome Pvt. Tax, Vs. Ltd. 302, Golden Sunrise Central Circle-02, Jaipur Apartment, Lajpat Marg, C- Scheme, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCU 5068 J अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee

For Appellant: Sh. C.M. Agarwal, CAFor Respondent: Smt. Roshanta Meena, CIT
Section 143(3)Section 153C

…the question of physical transmission of documents to himself does not arise. The Hon'ble Supreme Court in the case of Super Malls (P.) Ltd. v. Principal Commissioner of Income Tax, 8 New Delhi [2020] 115 taxmann.com 105 (SC)/[2020] 273 Taxman 556 (SC)/[2020] 423 ITR 281 (SC) [05-03-2020] has observed as under.- "6.1 However, in the case where the Assessing Officer of the searched person and the other person is the same, it is sufficient by the Assessing Officer to note in the satisfaction note that the documents seized from the searched person belonged to the other person. Once the note says so, then the requir…

Assisstant Commissioner of Income Tax, Cir. 20(1), Mumbai vs. Rupesh Kantilal Savla, Mumbai

ITA 4512/MUM/2024[2011-12]Status: DisposedITAT Mumbai20 Dec 2024AY 2011-12

Bench: Smt. Beena Pillai & Shri Prabhash Shankar

For Appellant: Respondent byFor Respondent: Dr. K Shivaram a/w Mr. Shashi Bekal
Section 139Section 143(3)Section 153CSection 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 4024/MUM/2024 (A.Y. 2011-12) Rupesh Kantilal Savla, 601, Dev-in-Apartment Adenwaal Road Plot No. 211, Matunga, Mumbai 400 019, Maharashtra Appellant/अपीलार्थी v/s. बनाम स्थायी लेखा सं./जीआइआर सं./ The Assistant Commissioner of Income Tax Circle 20(3), 6th Floor, Piramal Chambers, Parel, Lalbaug, Mumbai 400012, Maharashtra Respondent/प्रतिवादी PAN/GIR No: AACPS6257P .. & ITA No. 4512/MUM/2024 (A.Y. 2011-12) The Assistant Commissioner of Income Tax Circle 20(3), 6th Flo…

Rupesh Kantilal Savla, Mumbai vs. The Assistant Commissioner of Income Tax Circle 20(3), Mumbai

ITA 4024/MUM/2024[2011-12]Status: DisposedITAT Mumbai20 Dec 2024AY 2011-12

Bench: Smt. Beena Pillai & Shri Prabhash Shankar

For Appellant: Respondent byFor Respondent: Dr. K Shivaram a/w Mr. Shashi Bekal
Section 10Section 139Section 143(3)Section 153CSection 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 4024/MUM/2024 (A.Y. 2011-12) Rupesh Kantilal Savla 601, Dev-in-Apartment Adenwaal Road Plot No. 211, Matunga, Mumbai 400 019, Maharashtra v/s. बनाम स्थायी लेखा सं./जीआइआर सं./ Appellant/अपीलार्थी PAN/GIR No: AACPS6257P .. Respondent/प्रतिवादी & ITA No. 4512/MUM/2024 (A.Y. 2011-12) The Assistant Commissioner of Income Tax Circle 20(3), 6th Floor, Piramal Chambers, Parel, Lalbaug, Mumbai 400012, Maharashtra v/s. बनाम Rupesh Kantilal Savla, 601, Dev-in-Apartment Adenwaal…

Yogesh Ginning Mill, Prop. Yogesh Chand Gupta, Govindgarh vs. ACIT, Circle I, Alwar

In the result, the appeals filed by the assessee are allowed

ITA 540/JPR/2024[2018-19]Status: DisposedITAT Jaipur12 Dec 2024AY 2018-19

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

For Appellant: Shri Paridhi Jain, AdvFor Respondent: Shri Gajendra Singh (Addl.CIT) a
Section 143(2)Section 143(3)Section 145(3)Section 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 540, 1044 & 1045/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2018-19, 2016-17 & 2017-18 cuke M/s Yogesh Ginning Mill The ACIT, Khesti Wale, Near Sitaram Vs. Circle-1, Alwar. Mandir, Govindgarh, Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACIPG1584D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri…

Yogesh Ginning Mill, Prop. Yogesh Chand Gupta, Govindgarh vs. ACIT, Alwar

In the result, the appeals filed by the assessee are allowed

ITA 1045/JPR/2024[2017-18]Status: DisposedITAT Jaipur12 Dec 2024AY 2017-18

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

For Appellant: Shri Paridhi Jain, AdvFor Respondent: Shri Gajendra Singh (Addl.CIT) a
Section 143(2)Section 143(3)Section 145(3)Section 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 540, 1044 & 1045/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2018-19, 2016-17 & 2017-18 cuke M/s Yogesh Ginning Mill The ACIT, Khesti Wale, Near Sitaram Vs. Circle-1, Alwar. Mandir, Govindgarh, Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACIPG1584D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri…

DCIT, Central Circle-2.4, Chennai vs. Shri Vivek Papisetty, Chennai

In the result, the appeal of the revenue stand dismissed

ITA 212/CHNY/2023[2017-18]Status: DisposedITAT Chennai02 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.212/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Vivek Papisetty बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 2. Cross Objection No.9/Chny/2023 (In Ita No.212/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) बनाम/ Shri Vivek Papisetty Dcit No.17/184, Y Block, First Street, Vs. Central Circle-1(4) 6Th Main Road, Anna Nagar, Chennai. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Cross Objector) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Revenue By : Shri V. Nandakumar (Cit)- Ld. Dr !"थ"कीओरसे/ Assessee By : Shri Y. Sridhar (Fca)-Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 10-01-2024 घोषणाकीतारीख /Date Of Pronouncement : 02-04-2024 आदेश / O R D E R Per Bench 1.1 Aforesaid Appeal By Revenue For Assessment Year (Ay) 2017-18 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 132Section 132(4)Section 143(3)

…is regard, was not tenable. The mandatory condition to assume jurisdiction u/s 153C was duly fulfilled. Pertinently, the AO of the searched person and the assessee happened to the same. As held by Hon’ble Supreme Court in the case of Super Malls Private Ltd. (423 ITR 281), in such case, there could be one satisfaction note prepared by AO qua the searched person and qua the other person. The satisfaction note recorded by AO of the assessee on 04-12-2018 represents such satisfaction note qua the searched person as well as the other person. The AO had recorded his satisfaction that the relevant material seized in th…

DCIT, Central Circle-2.4, Chennai vs. Shri Vivek Papisetty, Chennai

The appeal of the revenue stands dismissed

ITA 211/CHNY/2023[2016-17]Status: DisposedITAT Chennai02 Apr 2024AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.211/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) Dcit Shri Vivek Papisetty बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 2. Cross Objection No.8/Chny/2023 (In Ita No.211/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) बनाम/ Shri Vivek Papisetty Dcit No.17/184, Y Block, First Street, Vs. Central Circle-1(4) 6Th Main Road, Anna Nagar, Chennai. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Cross Objector) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Revenue By : Shri V. Nandakumar (Cit)- Ld. Dr !"थ"कीओरसे/ Assessee By : Shri Y. Sridhar (Fca)-Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 10-01-2024 घोषणाकीतारीख /Date Of Pronouncement : 02-04-2024 आदेश / O R D E R Per Bench 1.1 Aforesaid Appeal By Revenue For Assessment Year (Ay) 2016-17 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 132Section 143(3)

…-12-2018. The contents of the same were communicated to the assessee along with notice u/s 153C. The AO of the searched person as well as AO of the assessee was one and the same person. As held by Hon’ble Supreme Court in the case of Super Malls Private Ltd. (423 ITR 281), in such case, there could be one satisfaction note prepared by AO qua the searched person and qua the other person. The satisfaction note recorded by AO of the assessee on 04-12-2018 represents such satisfaction note qua the searched person as well as the other person. The AO had recorded his satisfaction that the relevant material seized in th…

Sri Prakash Bhajandas Talreja, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru

ITA 1066/BANG/2023[2018-19]Status: DisposedITAT Bangalore22 Mar 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 153CSection 234BSection 271ASection 69

…e evidence finding that the alleged documents have materialized into transaction cannot be deemed to be income of the assessee. 8.4 In our opinion, similar issue came for consideration before Hon’ble Supreme Court in the case of Supermalls Pvt. Ltd. Vs. PCIT (423 ITR 281), wherein held as follows: “Before issuing notice under Section 153C Assessing Officer of the searched person must be…

Sri Prakash Bhajandas Talreja, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

ITA 1065/BANG/2023[2017-18]Status: DisposedITAT Bangalore22 Mar 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 153CSection 271ASection 69

…e evidence finding that the alleged documents have materialized into transaction cannot be deemed to be income of the assessee. 8.4 In our opinion, similar issue came for consideration before Hon’ble Supreme Court in the case of Supermalls Pvt. Ltd. Vs. PCIT (423 ITR 281), wherein held as follows: “Before issuing notice under Section 153C Assessing Officer of the searched person must be "satisfied" that, inter alia, any document seized or requisitioned "belongs to" a person other than the searched person. That thereafter, AO may transmit the Page 16 of 121 ITA Nos.1061 to 1066/Bang/2023 Sri Prakash Bhajandas Tal…

Sri Prakash Bhajandas Talreja, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

ITA 1064/BANG/2023[2016-17]Status: HeardITAT Bangalore22 Mar 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 153CSection 271ASection 69

…e evidence finding that the alleged documents have materialized into transaction cannot be deemed to be income of the assessee. 8.4 In our opinion, similar issue came for consideration before Hon’ble Supreme Court in the case of Supermalls Pvt. Ltd. Vs. PCIT (423 ITR 281), wherein held as follows: “Before issuing notice under Section 153C Assessing Officer of the searched person must be "satisfied" that, inter alia, any document seized or requisitioned "belongs to" a person other than the searched person. That thereafter, AO may transmit the Page 16 of 121 ITA Nos.1061 to 1066/Bang/2023 Sri Prakash Bhajandas Tal…

Sri Prakash Bhajandas Talreja, Bengaluru vs. Deputy Commissioner of Income-Tax, Central Circle-1(3), Bengaluru

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

ITA 1062/BANG/2023[2015-16]Status: DisposedITAT Bangalore22 Mar 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 153CSection 271ASection 69

…e evidence finding that the alleged documents have materialized into transaction cannot be deemed to be income of the assessee. 8.4 In our opinion, similar issue came for consideration before Hon’ble Supreme Court in the case of Supermalls Pvt. Ltd. Vs. PCIT (423 ITR 281), wherein held as follows: “Before issuing notice under Section 153C Assessing Officer of the searched person must be "satisfied" that, inter alia, any document seized or requisitioned "belongs to" a person other than the searched person. That thereafter, AO may transmit the Page 16 of 121 ITA Nos.1061 to 1066/Bang/2023 Sri Prakash Bhajandas Tal…

Sri Prakash Bhajandas Talreja, Bengaluru vs. Deputy Commissioner of Income-Tax, Central Circle-1(3), Bengaluru

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

ITA 1061/BANG/2023[2014-15]Status: DisposedITAT Bangalore22 Mar 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 153CSection 271ASection 69

…e evidence finding that the alleged documents have materialized into transaction cannot be deemed to be income of the assessee. 8.4 In our opinion, similar issue came for consideration before Hon’ble Supreme Court in the case of Supermalls Pvt. Ltd. Vs. PCIT (423 ITR 281), wherein held as follows: “Before issuing notice under Section 153C Assessing Officer of the searched person must be "satisfied" that, inter alia, any document seized or requisitioned "belongs to" a person other than the searched person. That thereafter, AO may transmit the Page 16 of 121 ITA Nos.1061 to 1066/Bang/2023 Sri Prakash Bhajandas Tal…

Kk Leisure & Tourism International (P) Ltd, Kannur vs. DCIT Central Circle 2, Kozhikode

In the result, the assessee’s appeals are allowed, and it’s stay applications dismissed as infructuous

ITA 510/COCH/2023[2010-11]Status: DisposedITAT Cochin13 Feb 2024AY 2010-11

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Paven Ved, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(1)Section 133ASection 153ASection 153CSection 69C

…erson of such assessment year in the manner provided in section 153A. 4.3 The law in the matter, which would therefore need to be applied, is by now well-settled per a series of decisions by the Hon'ble Apex Court, viz., Super Malls Pvt. Ltd. v. Pr.CIT [2020] 423 ITR 281 (SC); CIT v. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC); and prior thereto CIT v. Calcutta Knitwears[2014] 362 ITR 673 (SC) and Manish Maheshwariv. Asst. CIT [2007] 289 ITR 341 (SC); the latter two being in the context of s. 158BD, which, similarly, requires a satisfaction SA Nos. 138 to 140/Coch/2023 (AYs: 2008-09 to 2010-11) K.…

Kk Leisure & Tourism International (P) Ltd, Kannur vs. DCIT Central Circle 2, Kozhikode

In the result, the assessee’s appeals are allowed, and it’s stay applications dismissed as infructuous

ITA 509/COCH/2023[2009-10]Status: DisposedITAT Cochin13 Feb 2024AY 2009-10

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Paven Ved, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(1)Section 133ASection 153ASection 153CSection 69C

…erson of such assessment year in the manner provided in section 153A. 4.3 The law in the matter, which would therefore need to be applied, is by now well-settled per a series of decisions by the Hon'ble Apex Court, viz., Super Malls Pvt. Ltd. v. Pr.CIT [2020] 423 ITR 281 (SC); CIT v. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC); and prior thereto CIT v. Calcutta Knitwears[2014] 362 ITR 673 (SC) and Manish Maheshwariv. Asst. CIT [2007] 289 ITR 341 (SC); the latter two being in the context of s. 158BD, which, similarly, requires a satisfaction SA Nos. 138 to 140/Coch/2023 (AYs: 2008-09 to 2010-11) K.…

Kk Leisure & Tourism International (P) Ltd, Kannur vs. The DCIT Central Circle 2, Kozhikode

In the result, the assessee’s appeals are allowed, and it’s stay applications dismissed as infructuous

ITA 508/COCH/2023[2008-09]Status: DisposedITAT Cochin13 Feb 2024AY 2008-09

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Paven Ved, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(1)Section 133ASection 153ASection 153CSection 69C

…erson of such assessment year in the manner provided in section 153A. 4.3 The law in the matter, which would therefore need to be applied, is by now well-settled per a series of decisions by the Hon'ble Apex Court, viz., Super Malls Pvt. Ltd. v. Pr.CIT [2020] 423 ITR 281 (SC); CIT v. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC); and prior thereto CIT v. Calcutta Knitwears[2014] 362 ITR 673 (SC) and Manish Maheshwariv. Asst. CIT [2007] 289 ITR 341 (SC); the latter two being in the context of s. 158BD, which, similarly, requires a satisfaction SA Nos. 138 to 140/Coch/2023 (AYs: 2008-09 to 2010-11) K.…

Dilip B. Patel, Mumbai vs. DCIT (OSD)-II, Cen RG 7, Mumbai

ITA 355/MUM/2012[2009-10]Status: DisposedITAT Mumbai30 Jan 2024AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am

For Appellant: Revenue byFor Respondent: Shri Pavan Ved
Section 132Section 142(1)Section 153CSection 271A

…ings against assessee u/s 153C of the Act, the assessee has to succeed on this legal issue. Moreover, we note that this issue is no longer res-integra as held by the Hon'ble Supreme Court in the case of M/s Super Malls Pvt Ltd. V/s Pr. CIT-8 new Delhi [(2020) 423 ITR 281 (SC)] wherein the Hon'ble Supreme Court has held as under:- "5.1 As observed hereinabove, the short question which is posed for the consideration of this Court is, whether there is a compliance of the provisions of Section 153C of the Act by the Assessing Officer and all the conditions which are required to be fulfilled before initiating the pro…

Kk Radhakrishnan, Kannur vs. DCIT Central Circle 2, Kozhikode

In the result, the assessee’s appeal is disposed on the aforesaid terms, and stay application is dismissed as infructuous

ITA 494/COCH/2023[2008-09]Status: DisposedITAT Cochin12 Jan 2024AY 2008-09

Bench: Shri Sanjay Arora & Shri Manomohan Das & Sa No. 104/Coch/2023 (Assessment Year: 2008-09)

For Appellant: Shri Pavan Ved, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132(1)Section 153ASection 153CSection 153D

…as having not been recorded, vitiating the notice u/s. 153A(a) r/ws. 153C of the Act and, in turn, the ensuing the assessment. Reliance is placed on CIT vs. Singhad Technical Education Society [2017] 397 ITR 344 (SC) and Super Malls (P.) Ltd. v. Pr.CIT [2020]423 ITR 281 (SC). 5.2 This issue was also raised before the ld. CIT(A), who has disposed of the same as under: ‘8. The section mandates that the AO of the searched person should record a finding/satisfaction that any seized asset/document belongs to some other person. There is no such finding/satisfaction. Hence the entire proceedings are null and void. [Ad…

M/S Kbl Layout, Bangalore vs. ACIT, Central Circle-1(4), Bangalore

In the result, appeal of the assessee is dismissed

ITA 709/BANG/2013[2006-07]Status: DisposedITAT Bangalore07 Dec 2023AY 2006-07

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2006-07

For Appellant: Shri C. Ramesh, A.RFor Respondent: Dr. Nischal, D.R
Section 132Section 153C

…arched M/s. KBL Layout Bangalore Page 17 of 17 person and hence, we do not find any infirmity in assuming jurisdiction u/s 153C of the Act. This view of our is fortified by the judgement of Hon’ble Supreme Court in the case of Super Malls Pvt. Ltd. Vs. PCIT (423 ITR 281) (SC). In view of this, we dismiss these legal grounds raised by assessee in its appeal. 12. Ground Nos.11 & 12 are with regard to levy of interest u/s 234A, 234B & 234C of the Act, which is consequential and mandatory in nature. Hence, these grounds are dismissed. 13. Ground Nos.13 & 14 are general in nature, which do not require any adjudicat…

M/S. Global Associates, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

In the result, the appeals filed by the assessee for AYs 2008-09

ITA 17/BANG/2021[2012-13]Status: DisposedITAT Bangalore09 Feb 2023AY 2012-13

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 80I

…gard to recording of satisfaction note under section 158BD/153C should be withdrawn/not pressed if it does not meet the guidelines laid down by the Apex Court.” 16. Further, the Hon’ble Apex Court in the case of super Malls (P) Ltd. v. PCIT reported in (2020) 423 ITR 281 (SC) had held that recording satisfaction before initiation of proceedings u/s 153C of the I.T.Act is a condition precedent. The relevant finding of the Hon’ble Apex Court, reads as follows:- “6. This Court had an occasion to consider the scheme of Section 153C of the Act and the conditions precedent to be fulfilled/complied with before issuing…