Tax v. Gopi Apartments

360 ITR 411Reported decision2014#847 most cited

What is Tax v. Gopi Apartments authority for?

Where the Assessing Officer (AO) seizes documents during a search under Section 132, and these documents pertain to a person other than the one searched, the AO must record a satisfaction note. This satisfaction is a prerequisite for initiating proceedings against the other person under Section 153C.

123

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Gopi Apartments · Section 153C · Section 132 · search and seizure · satisfaction note · seized documents · person other than searched person · assessment · income tax act

Sections most often in play

Section 153CSection 153ASection 143(3)Section 147Section 148Section 151Section 149Section 132

Issues it is cited on

section 153atosection 153b(1)(a)abatement of assessmentsection 132(4a)(i)section 6(3)(ii)section 292c(1)(i)section 153c proceedingssection 113section 153b(1)section 158bdsection 292c(1)section 6(3)

Judgments citing Tax v. Gopi Apartments

DCIT, New Delhi vs. M/S. I Services Investment Ltd., New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 3130/DEL/2015[2007-08]Status: DisposedITAT Delhi28 Dec 2023AY 2007-08

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 153CSection 6(3)(ii)Section 9(1)

…recorded would be the date on which the AO assumes possession of the seized assets/documents in his capacity as an AO of the person other than the one searched. 19. The Allahabad High Court in the case of Commissioner of income Tax v. Gopi Apartments: (2014) 360 ITR 411 has expressed a similar view in the following words:- "25. A bare perusal of the provision contained in Section 153C of the I.T. Act leaves no doubt that, as is provided under Section 158BD, where the Assessing Officer, while proceeding under Section 153A against a person who has been subjected to search and seizure under Section 132(1) or has b…

DCIT, New Delhi vs. M/S. I Services Investment Ltd., New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 3129/DEL/2015[2006-07]Status: DisposedITAT Delhi28 Dec 2023AY 2006-07

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 153CSection 6(3)(ii)Section 9(1)

…recorded would be the date on which the AO assumes possession of the seized assets/documents in his capacity as an AO of the person other than the one searched. 19. The Allahabad High Court in the case of Commissioner of income Tax v. Gopi Apartments: (2014) 360 ITR 411 has expressed a similar view in the following words:- "25. A bare perusal of the provision contained in Section 153C of the I.T. Act leaves no doubt that, as is provided under Section 158BD, where the Assessing Officer, while proceeding under Section 153A against a person who has been subjected to search and seizure under Section 132(1) or has b…

Pr. Commissioner of Income Tax vs. Smt. G. Lakshmi Aruna

ITA/705/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 153CSection 153DSection 260A

…tance calling interference of this Court and the appeal being devoid of merits is liable to be dismissed. 40. In support of his contentions, learned counsel for the respondent has relied on the following decisions: 1) 2014 SCC OnLine All 16050: (2014) 365 ITR 411: (2014) 270 CTR 447 Commissioner Of Income Tax vs M/S Gopi Apartment “25. Thus, there are two stages: (1) The first stage comprises of a search and seizure operation under Section 132 or proceeding under Section 132A against a person, who may be referred as 'the searched person'. Based on such search and seizure, assessment proceedings…

Pr. Commissioner of Income Tax vs. Shri. Gali Janardhana Reddy

ITA/704/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 148Section 153CSection 153DSection 260A

…ance calling interference of this Court and the appeal being devoid of merits is liable to be dismissed. 40.In support of his contentions, learned counsel for the respondent has relied on the following decisions: 1) 2014 SCC OnLine All 16050: (2014) 365 ITR 411: (2014) 270 CTR 447 Commissioner Of Income Tax vs M/S Gopi Apartment “25. Thus, there are two stages: (1) The first stage comprises of a search and seizure operation under Section 132 or proceeding under Section 132A against a person, who may be referred as 'the searched person'. Based on such search and seizure, assessment proceedings…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 544/BANG/2021[2016-17]Status: DisposedITAT Bangalore07 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…Ys 2004-05 to 2009-10 • DSL Properties (P.) Ltd. v. Dy. CIT (2013) 60 SOT 88 (URO)(Delhi)(Trib.) • ACIT .v. Inlay Marketing Pvt. Ltd(2015) 167 TTJ 273 (Delhi)(Trib.) • Pepsi Foods P. Ltd. .v. ACIT (2014) 367 ITR 112 (Delhi)(HC) • CIT .v. Gopi Apartment (2014) 365 ITR 411 (All.)(HC) • DCIT.v. Akash Arogya Mindir P.Ltd. (2015) 167 TTJ 578/ 114 DTR 61 (Delhi)(Trib.) • ACIT v. Surbhi Sen Jindal (2018) 68 ITR 12(SN) (Patna) (Trib.) • Avalanche Reality P. Ltd. v. ACIT (2018) 68 ITR 79 (SN) (Indore)(Trib.) • CIT v. Sinhgad Technical Education Society (2015) 378 ITR 84/ 278 CTR 144 (Bom.)(HC) • CIT v. Mechmen (MP)(HC) AY…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 543/BANG/2021[2015-16]Status: DisposedITAT Bangalore07 Nov 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…Ys 2004-05 to 2009-10 • DSL Properties (P.) Ltd. v. Dy. CIT (2013) 60 SOT 88 (URO)(Delhi)(Trib.) • ACIT .v. Inlay Marketing Pvt. Ltd(2015) 167 TTJ 273 (Delhi)(Trib.) • Pepsi Foods P. Ltd. .v. ACIT (2014) 367 ITR 112 (Delhi)(HC) • CIT .v. Gopi Apartment (2014) 365 ITR 411 (All.)(HC) • DCIT.v. Akash Arogya Mindir P.Ltd. (2015) 167 TTJ 578/ 114 DTR 61 (Delhi)(Trib.) • ACIT v. Surbhi Sen Jindal (2018) 68 ITR 12(SN) (Patna) (Trib.) • Avalanche Reality P. Ltd. v. ACIT (2018) 68 ITR 79 (SN) (Indore)(Trib.) • CIT v. Sinhgad Technical Education Society (2015) 378 ITR 84/ 278 CTR 144 (Bom.)(HC) • CIT v. Mechmen (MP)(HC) AY…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 542/BANG/2021[2014-15]Status: DisposedITAT Bangalore07 Nov 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…Ys 2004-05 to 2009-10 • DSL Properties (P.) Ltd. v. Dy. CIT (2013) 60 SOT 88 (URO)(Delhi)(Trib.) • ACIT .v. Inlay Marketing Pvt. Ltd(2015) 167 TTJ 273 (Delhi)(Trib.) • Pepsi Foods P. Ltd. .v. ACIT (2014) 367 ITR 112 (Delhi)(HC) • CIT .v. Gopi Apartment (2014) 365 ITR 411 (All.)(HC) • DCIT.v. Akash Arogya Mindir P.Ltd. (2015) 167 TTJ 578/ 114 DTR 61 (Delhi)(Trib.) • ACIT v. Surbhi Sen Jindal (2018) 68 ITR 12(SN) (Patna) (Trib.) • Avalanche Reality P. Ltd. v. ACIT (2018) 68 ITR 79 (SN) (Indore)(Trib.) • CIT v. Sinhgad Technical Education Society (2015) 378 ITR 84/ 278 CTR 144 (Bom.)(HC) • CIT v. Mechmen (MP)(HC) AY…

Vishnu Bhagwan, New Delhi vs. DCIT, Ghaziabad

In the result, the appeal is allowed

ITA 3560/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Dec 2018AY 2011-12

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2011-12

Section 132Section 139Section 143(2)Section 143(3)Section 153ASection 153CSection 234A

…19/Del/2011- dt. 30.07.2018) (iii). Pavitra Realcon Pvt. Ltd. (ITA No. 3185/Del/2015) (iv). Satkar Roadlines Pvt. Ltd. (ITA No. 3305/Del/2014)-dated 27.04.2016. (v). CIT vs. Shree Jasjeet Singh (ITA No. 337/2015 (Delhi HC) (vi). CIT vs. Gopi Apartments (2014) 365 ITR 411 (All). The ld. AR has also submitted that satisfaction note was recorded on 18.09.2012 for filing of return u/s. 153C fromn A.Yrs. 2005-06 to 2010-11. In response to this notice, the assessee filed return on 17.01.2013 by showing income of Rs.2,68,600/-. The assessee had filed original return of income u/s. 139 on 13.03.2012 declaring income of…

Crystal Plywood Pvt. Ltd., Kolhapur vs. Income-Tax Officer

ITA 1737/PUN/2016[2006-07]Status: DisposedITAT Pune14 Nov 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1737/Pun/2016 यििाारण वषा / Assessment Year : 2006-07 Crystal Plywood Pvt. Ltd., 1220/47, E-Ward, Rajarampuri, First Lane, अऩीऱाथी/Appellant Kolhapur – 416001 …. Pan: Aaacc7874M Vs. The Income Tax Officer (Central), …. प्रत्यथी / Respondent Kolhapur

For Appellant: Shri Nikhil PathakFor Respondent: Shri Avadesh Kumar
Section 132Section 139(1)Section 143(3)Section 153C

…me officer. This contention was rejected by the ITAT by following the decision of this Court in Pepsi Foods (P.) Ltd v. Asstt CIT [2014] 367 ITR 112/52 taxmann.com 220/[2015] 231 Taxman 58. The Allahabad High Court in the case of CIT v. Gopi Apartments [2014] 365 ITR 411/46 taxmann.com 280 has also held that even in cases where the assessing officer of the person searched and the assessee who is sought to be assessed under Section 153C is the same, the assessing officer is required to record his satisfaction that the assets/ documents seized belong to a person (the assessee) other than the searched person. In CIT…

M/S. Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 760/DEL/2016[2005-06]Status: DisposedITAT Delhi30 Jul 2018AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…taxmann.com 282 (A.P.) in which it was held as under : “Recording of satisfaction of A.O. is a pre-condition for invoking jurisdiction under section 153C.” 7.7. Judgment of Hon’ble Allahabad High Court in the case of CIT (Central) vs. Gopi Apartment (2014) 365 ITR 411 (All.) in which it was held as under : “Recording of satisfaction by AO of person searched is mandatory u/s 153C and it has to precede initiation of proceedings against the other person (not searched), even in a case, where AO of both persons is the same and assuming that no handing over of documents was required, satisfaction' was a must.”…

M/S. Reliance Estate Agency, New Delhi vs. ACIT, New Delhi

ITA 485/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Jul 2018AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…taxmann.com 282 (A.P.) in which it was held as under : “Recording of satisfaction of A.O. is a pre-condition for invoking jurisdiction under section 153C.” 7.7. Judgment of Hon’ble Allahabad High Court in the case of CIT (Central) vs. Gopi Apartment (2014) 365 ITR 411 (All.) in which it was held as under : “Recording of satisfaction by AO of person searched is mandatory u/s 153C and it has to precede initiation of proceedings against the other person (not searched), even in a case, where AO of both persons is the same and assuming that no handing over of documents was required, satisfaction' was a must.”…

M/S. Reliance Estate Agency, New Delhi vs. ACIT, New Delhi

ITA 484/DEL/2014[2003-04]Status: DisposedITAT Delhi30 Jul 2018AY 2003-04

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…taxmann.com 282 (A.P.) in which it was held as under : “Recording of satisfaction of A.O. is a pre-condition for invoking jurisdiction under section 153C.” 7.7. Judgment of Hon’ble Allahabad High Court in the case of CIT (Central) vs. Gopi Apartment (2014) 365 ITR 411 (All.) in which it was held as under : “Recording of satisfaction by AO of person searched is mandatory u/s 153C and it has to precede initiation of proceedings against the other person (not searched), even in a case, where AO of both persons is the same and assuming that no handing over of documents was required, satisfaction' was a must.”…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1619/DEL/2011[2006-07]Status: DisposedITAT Delhi30 Jul 2018AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…taxmann.com 282 (A.P.) in which it was held as under : “Recording of satisfaction of A.O. is a pre-condition for invoking jurisdiction under section 153C.” 7.7. Judgment of Hon’ble Allahabad High Court in the case of CIT (Central) vs. Gopi Apartment (2014) 365 ITR 411 (All.) in which it was held as under : “Recording of satisfaction by AO of person searched is mandatory u/s 153C and it has to precede initiation of proceedings against the other person (not searched), even in a case, where AO of both persons is the same and assuming that no handing over of documents was required, satisfaction' was a must.”…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1618/DEL/2011[2005-06]Status: DisposedITAT Delhi30 Jul 2018AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…taxmann.com 282 (A.P.) in which it was held as under : “Recording of satisfaction of A.O. is a pre-condition for invoking jurisdiction under section 153C.” 7.7. Judgment of Hon’ble Allahabad High Court in the case of CIT (Central) vs. Gopi Apartment (2014) 365 ITR 411 (All.) in which it was held as under : “Recording of satisfaction by AO of person searched is mandatory u/s 153C and it has to precede initiation of proceedings against the other person (not searched), even in a case, where AO of both persons is the same and assuming that no handing over of documents was required, satisfaction' was a must.”…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1617/DEL/2011[2004-05]Status: DisposedITAT Delhi30 Jul 2018AY 2004-05

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…taxmann.com 282 (A.P.) in which it was held as under : “Recording of satisfaction of A.O. is a pre-condition for invoking jurisdiction under section 153C.” 7.7. Judgment of Hon’ble Allahabad High Court in the case of CIT (Central) vs. Gopi Apartment (2014) 365 ITR 411 (All.) in which it was held as under : “Recording of satisfaction by AO of person searched is mandatory u/s 153C and it has to precede initiation of proceedings against the other person (not searched), even in a case, where AO of both persons is the same and assuming that no handing over of documents was required, satisfaction' was a must.”…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1616/DEL/2011[2003-04]Status: DisposedITAT Delhi30 Jul 2018AY 2003-04

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…taxmann.com 282 (A.P.) in which it was held as under : “Recording of satisfaction of A.O. is a pre-condition for invoking jurisdiction under section 153C.” 7.7. Judgment of Hon’ble Allahabad High Court in the case of CIT (Central) vs. Gopi Apartment (2014) 365 ITR 411 (All.) in which it was held as under : “Recording of satisfaction by AO of person searched is mandatory u/s 153C and it has to precede initiation of proceedings against the other person (not searched), even in a case, where AO of both persons is the same and assuming that no handing over of documents was required, satisfaction' was a must.”…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1615/DEL/2011[2002-03]Status: DisposedITAT Delhi30 Jul 2018AY 2002-03

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…taxmann.com 282 (A.P.) in which it was held as under : “Recording of satisfaction of A.O. is a pre-condition for invoking jurisdiction under section 153C.” 7.7. Judgment of Hon’ble Allahabad High Court in the case of CIT (Central) vs. Gopi Apartment (2014) 365 ITR 411 (All.) in which it was held as under : “Recording of satisfaction by AO of person searched is mandatory u/s 153C and it has to precede initiation of proceedings against the other person (not searched), even in a case, where AO of both persons is the same and assuming that no handing over of documents was required, satisfaction' was a must.”…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1614/DEL/2011[2001-02]Status: DisposedITAT Delhi30 Jul 2018AY 2001-02

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…taxmann.com 282 (A.P.) in which it was held as under : “Recording of satisfaction of A.O. is a pre-condition for invoking jurisdiction under section 153C.” 7.7. Judgment of Hon’ble Allahabad High Court in the case of CIT (Central) vs. Gopi Apartment (2014) 365 ITR 411 (All.) in which it was held as under : “Recording of satisfaction by AO of person searched is mandatory u/s 153C and it has to precede initiation of proceedings against the other person (not searched), even in a case, where AO of both persons is the same and assuming that no handing over of documents was required, satisfaction' was a must.”…

M/S. Dalmia Consolidated Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal of the Assessee is allowed

ITA 2753/DEL/2017[2008-09]Status: DisposedITAT Delhi19 Jul 2018AY 2008-09

Bench: Shri H.S. Sidhu & Shri T.S. Kapoorassessment Year: 2008-09

For Appellant: Sh. Hiren Mehta, CAFor Respondent: Ms. Rachna Singh, CIT(DR)
Section 132(1)Section 142(1)Section 143(2)Section 153ASection 153CSection 68

…ich such satisfaction is recorded would be the date on which the AO assumes possession of the seized assets/documents in his capacity as an AO of the person other than the one searched. 19. The Allahabad High Court in the case of CIT v. Gopi Apartments [2014] 365 ITR 411/46 taxmann.com 280 has expressed a similar view in the following words:- “25. A bare perusal of the provision contained in Section 153C of the I.T. Act leaves no doubt that, as is provided under Section 158BD, where the Assessing Officer, while proceeding under Section 153A against a person who has been subjected to search and seizure under Sect…

Ketan Ceramics Pvt. Ltd., Nagpur vs. The ACIT, Central-Circle-2(3), Nagpur

In the result, these appeals by the assessee stands allowed

ITA 428/NAG/2013[2006-07]Status: DisposedITAT Nagpur23 May 2018AY 2006-07

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm आयकर अपील सं./I.T.A. Nos. 428 To 430/Nag/2013 ("नधा"रण वष" / Assessment Year: 2006-07, 2007-08 & 2009-10) Ketan Ceramics Pvt. Ltd. The Asstt. Commissioner Of Income Gupta House, Civil Lines, Tax, Central Circle – 2(3), बनाम/ C/O. M/S. Loya Bagri & Co., Nagpur-440 001 Vs. Chartered Accountants, Gandhibag, Nagpur-400 002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaack 6099 A (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Rajesh Loya ""यथ" क" ओर से/Respondent By : Dr. Milind Bhusari सुनवाई क" तार"ख / : 10.05.2018 Date Of Hearing घोषणा क" तार"ख / : 23.05.2018 Date Of Pronouncement आदेश / O R D E R Per Bench: These Are Appeals By The Assessee Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax (Appeals) For The Concerned The Assessment Years.

For Appellant: Shri Rajesh LoyaFor Respondent: Dr. Milind Bhusari
Section 132Section 153CSection 234ASection 43(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR” BENCH, NAGPUR BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAM LAL NEGI, JM आयकर अपील सं./I.T.A. Nos. 428 to 430/Nag/2013 ("नधा"रण वष" / Assessment Year: 2006-07, 2007-08 & 2009-10) Ketan Ceramics Pvt. Ltd. The Asstt. Commissioner of Income Gupta House, Civil Lines, Tax, Central Circle – 2(3), बनाम/ C/o. M/s. Loya Bagri & Co., Nagpur-440 001 Vs. Chartered Accountants, Gandhibag, Nagpur-400 002 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAACK 6099 A (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri Rajesh Loya ""यथ" क" ओर से/Respondent by : Dr. Mil…