Travancore Diagnostics Pvt. Ltd. v. Asstt. CIT

74 Taxmann.com 239High Court2016#5552 most cited

What is Travancore Diagnostics Pvt. Ltd. v. Asstt. CIT authority for?

Assessments finalized under Section 153A based on search and seizure operations under Section 132 must consider seized documents and statements collected during the search for determining undisclosed income.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

Travancore Diagnostics · Section 132 · Section 153A · search assessment · block assessment · seized documents · statements · undisclosed income

Also reported as

244 Taxmann 316

Sections most often in play

Section 142(2A)Section 153ASection 147Section 132Section 143(3)Section 69CSection 143(2)Section 148

Issues it is cited on

section 24asection 56(2)(vii)(c)section 153a(b)section 245c(1)section 245d(1)section 17(2)settlement applicationsection 24(b)house property incomeannual valuesection 158bbdemerger

Judgments citing Travancore Diagnostics Pvt. Ltd. v. Asstt. CIT

Ing Beewaar Maatschappij I B.V. As Trustee of Ing, Mumbai vs. Addl DIT (It) RG 3, Mumbai

In the result, all the four appeals of the assessee are allowed

ITA 5276/MUM/2014[2006-07]Status: DisposedITAT Mumbai09 Dec 2016AY 2006-07

Bench: Shri D. Karunakara Rao & Shri Pawan Singh

For Appellant: Shri Dhanesh Bafna & MsFor Respondent: Shri Jabir Chauhan, CIT-DR
Section 143(2)Section 147Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER I.T.A. No.5276/M/2014 (Assessment Year: 2006-2007) I.T.A. No.7119/M/2014 (Assessment Year: 2007-2008) I.T.A. No.7120/M/2014 (Assessment Year: 2008-2009) I.T.A. No.7121/M/2014 (Assessment Year: 2010-2011) ING Bewaar Maatschappiji B.V. फनाभ/ Addl. Director of Income as Trustee of ING Emerging Tax (International Vs. Markets Equity Funds, Taxation)-3, C/o. SRBC & Associates LLP, Scindi House, Ballard Estate, 14th Floor, The Ruby, N.M. Marg, Mumbai-400038. 29, Senapati Bapat Mar…