Union of India v. Ajit Jain

289 ITR 328High Court2007#11430 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2012 to 2022.

Judgments citing Union of India v. Ajit Jain

M/S.Balaji Bullion & Commodities (India) Private Limited, Mumbai vs. DCIT Central Circle-40, Mumbai

In the result, both the appeals are allowed

ITA 1291/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Apr 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Amarjit Singh, Jm Balaji Bullion & Commodities The Dy. Commissioner Of (India) Private Limited Income–Tax, 118/120, 3Rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002 (Appellant) (Respondent) Pan No. Aadcbo236F Balaji Universal Tradelinks P. The Dy. Commissioner Of Ltd. Income–Tax, 118/120, 3Rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002

For Appellant: Shri N.M. Porwal, AdvFor Respondent: Shri Dr. Mahesh Akhade, CIT DR
Section 10ASection 153ASection 153BSection 37Section 68

…Furnishers Pvt Ltd. vs DGIT (2012) 340 ITR 393 (Bom.) and CIT vs Smt. Shaila Agarwal (2012) 346 ITR 130 (All.) supports the case of the assessee. The ratio laid down by Hon’ble Apex Court in Union of India vs Ajit Jain 260 ITR 80(SC), CIT vs Ms. Rohini Valia 289 ITR 328 (Del.), Jindal Stainless Ltd. Vs ACIT 120 ITD 301 (Del.), Jayantilal Damjibhai & Ors. Vs DIT (2008) 219 CTR 26, also supports the case of the assessee. We are of the view that search action is in the nature of enforcement which involves invasion in the privacy of the assessee; such action has to be in full conformity with relevant legal provision…

Asst CIT Cir 2, Thane vs. Salasar Developers, Thane

The appeals of the Revenue are dismissed

ITA 4513/MUM/2014[2006-07]Status: DisposedITAT Mumbai04 Apr 2017AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.4511 to 4513/Mum/2014 Assessment Years: 2004-05 to 2006-07 ACIT, M/s Salasar Developers, Circle-2, Ground Floor, Vrindavan, बनाम/ Thane Salasar Brijbhoomi, Temba Vs. Hospital Road, Bhayandar(W), Dist:-Thane-401101 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAKFS6465R "नधा"रती क" ओर से / Assessee by Shri Virag H. Shah Shri H.N. Singh CIT-DR…

Asst CIT Cir 2, Thane vs. Salasar Developers, Thane

The appeals of the Revenue are dismissed

ITA 4512/MUM/2014[2005-06]Status: DisposedITAT Mumbai04 Apr 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.4511 to 4513/Mum/2014 Assessment Years: 2004-05 to 2006-07 ACIT, M/s Salasar Developers, Circle-2, Ground Floor, Vrindavan, बनाम/ Thane Salasar Brijbhoomi, Temba Vs. Hospital Road, Bhayandar(W), Dist:-Thane-401101 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAKFS6465R "नधा"रती क" ओर से / Assessee by Shri Virag H. Shah Shri H.N. Singh CIT-DR…

Asst CIT Cir 2, Thane vs. Salasar Developers, Thane

The appeals of the Revenue are dismissed

ITA 4511/MUM/2014[2004-05]Status: DisposedITAT Mumbai04 Apr 2017AY 2004-05

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.4511 to 4513/Mum/2014 Assessment Years: 2004-05 to 2006-07 ACIT, M/s Salasar Developers, Circle-2, Ground Floor, Vrindavan, बनाम/ Thane Salasar Brijbhoomi, Temba Vs. Hospital Road, Bhayandar(W), Dist:-Thane-401101 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAKFS6465R "नधा"रती क" ओर से / Assessee by Shri Virag H. Shah Shri H.N. Singh CIT-DR…

Balaji Universal Tradelink P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

The appeals of the assessee are allowed and that of the Revenue are dismissed

ITA 2183/MUM/2013[2004-05]Status: DisposedITAT Mumbai31 Oct 2016AY 2004-05

Bench: Shri Joginder Singh & Shri Sanjay Arora

Section 132(3)Section 133ASection 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, बी, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी संजय अरोड़ा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Sanjay Arora, Accountant Member ITA NO.2183/Mum/ 2013 Assessment Years:2004-05 M/s Balalji Universal vs DCIT, Tradelink Pvt. Ltd., Central Circle-40, C-71/75, 7th Floor, Room No.653, 6th Floor, Mittal Tower, Aayakar Bhavan Nariman Point, M.K.Road, Mumbai-400021 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AABCL0236H ITA NOs.2184 to 2186/Mum/2013 Assessment Years:2005-0…

Smt. Sunita Gupta, Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 3828/DEL/2010[2006-07]Status: DisposedITAT Delhi28 Jun 2016AY 2006-07

Bench: Shri I.C. Sudhir & Shri J. Sudhakar Reddyay: 2006-07 Smt. Sunita Gupta Vs. Dcit, Central Circle 15 A 2/14A Jhandewalan Model Town I New Delhi Delhi Pan: Aajpg 0480 F (Appellant) (Respondent)

For Appellant: Shri A.K.Jain, C.AFor Respondent: Sh. Ravi Jain, CIT, D.R
Section 132Section 132(3)Section 143(3)Section 153A

…st the assessee for operating of the bank locker on 10.4.2006, the assessment should have been framed u/s 153A of the Act only. He argued that the assessment framed u/s 143(3) of the Act is bad in law. He relied on the following cases. (i) CIT vs. Pushpa Rani 289 ITR 328 (Del.) (ii) Sujit Tosaria vs. DCIT, 92 TTJ 338 (ITAT, Delhi Bench) (iii) CIT vs. Shri Jasjit Singh (Del) in ITA 337/15 judgement dt. 11.8.2015. (iv) CIT vs. Indeo Airways Pvt.Ltd. (Del) in ITA 1620 and 1622/2010 judgement dated 31.8.2012. (d). Alternatively he submitted that no addition should have been made as there was no seizure from the locke…

Niti Wadhawan vs. DCIT, Central Circle-10

ITA-483/2012HC Delhi31 Mar 2014
Section 132Section 133ASection 144Section 158B

…ITA 483/12 & ITA 251/13 Page 1 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 11.03.2014 Pronounced on: 31.03.2014 + ITA 483/2012, C.M. No. 14602/2012 (for exemption) & 20240/2013 (for amendment of appeal) NITI WADHAWAN …..Appellant Versus DCIT, CENTRAL CIRCLE-10 …..Respondent + ITA 251/2013 THE COMMISSIONER OF INCOME TAX XV …..Appellant Versus M/S. NITI WADHAWAN …..Respondent Through: Ms. Prem Lata Bansal, Sr. Advocate with Mr. Ram Avtar Bansal and Mr. Naman Nayar, Advocates, for Ms. Niti Wadhawan. Mr. Sanjeev Sabharwal, Sr. Standing Counsel with Mr. Ruchir Bhatia, Jr. Standing Counsel, for Revenue. CORA…

The Commissioner of Income Tax Xv vs. M/S. Niti Wadhawan

ITA-251/2013HC Delhi31 Mar 2014
Section 132Section 133ASection 144Section 158B

…ITA 483/12 & ITA 251/13 Page 1 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 11.03.2014 Pronounced on: 31.03.2014 + ITA 483/2012, C.M. No. 14602/2012 (for exemption) & 20240/2013 (for amendment of appeal) NITI WADHAWAN …..Appellant Versus DCIT, CENTRAL CIRCLE-10 …..Respondent + ITA 251/2013 THE COMMISSIONER OF INCOME TAX XV …..Appellant Versus M/S. NITI WADHAWAN …..Respondent Through: Ms. Prem Lata Bansal, Sr. Advocate with Mr. Ram Avtar Bansal and Mr. Naman Nayar, Advocates, for Ms. Niti Wadhawan. Mr. Sanjeev Sabharwal, Sr. Standing Counsel with Mr. Ruchir Bhatia, Jr. Standing Counsel, for Revenue. CORA…

Comm.of Income Tax Bangalore vs. Navabharat Enterprises Hyd

In the result, Income Tax Appeal No

ITTA/3/2000HC Telangana02 Jan 2012

Bench: This Court & Hence Both Appeals Have Been Heard Together & Are Being Decided By This Common Judgment. 2. Sri Ravi Kant, Senior Advocate Assisted By Sri Rahul Agarwal, Advocate Have Appeared On Behalf Of Assessee & Sri Manish Goel, Advocate Has Put In Appearance On Behalf Of Revenue. 3. Revenue'S Appeal Was Admitted On The Following Substantial Questions Of Law:- (1)Whether On The Facts & In The Circumstances Of The Case, Tribunal Was Right In Holding That Authorization For Search

For Appellant: - M/S Verma Roadways Through its Partner R.K.VermaFor Respondent: - Assistant Commissioner Of Income Tax
Section 132Section 158Section 260A

…dha (2015) 374 ITR 10 (All); Commissioner of Income Tax (Central) Vs. Vishwanath Prasad Ashok Kumar Sarraf [2014] 41 Taxmann.com 303 (Allahabad); Delhi High Court Judgments in Commissioner of Income Tax Vs. Ms. Rohini S. Walia and another [2007] 289 ITR 328 (Delhi); Commissioner of Income Tax Vs. Sonal Constructions and another [2013] 359 ITR 532 (Delhi); Bombay High Court Judgement in Commissioner of Income Tax Vs. Tirupati Oil Corporation [2001] 248 ITR 194 (Bom) and Judgement of Punjab and Haryana High Court in Commissioner of Income Tax Vs. Ram Singh and others [2013] 351 ITR 391 (P&H)…

Union of India v. Ajit Jain (289 ITR 328) — Cited in 9 Judgments | BharatTax