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“scrutiny assessment”

Assessment ProceduresSection 143(3)Section 143(3)7,671 judgments

The decision most relied on for scrutiny assessment is CIT v. Sunbeam Auto Ltd. (332 ITR 167), cited in 897 judgments on BharatTax.

Leading authorities on scrutiny assessment

CIT v. Sunbeam Auto Ltd.
332 ITR 167 · 2011 · High Court
897
citing judgments

The Commissioner cannot revise an assessment under Section 263 merely because the assessment order does not explicitly reflect an inquiry, or because the Commissioner holds a different opinion. An inquiry, even if considered inadequate, or an assessment based on a plausible view by the Assessing Officer after due examination, does not automatically make the order erroneous or prejudicial to the interests of the revenue.

Phool Chand Bajrang Lal v. ITO
203 ITR 456 · 1993 · Supreme Court
396
citing judgments

Reassessment proceedings under Section 147 are valid even after a scrutiny assessment under Section 143(3), provided the Assessing Officer forms a reason to believe, based on definite, specific, and reliable information, that income escaped assessment due to the assessee's failure to fully and truly disclose material facts.

Sanjay Bimalchand Jain v. PCIT-1, Nagpur
89 Taxmann.com 196 · 2018 · High Court
251
citing judgments

The exemption for long-term capital gains on share transactions is unavailable if the assessee fails to discharge the onus of proving the genuineness of gains arising from dubious share transactions designed to convert unaccounted income into tax-exempt capital gains. Courts will uphold an assessment based on the Revenue's evidence of price rigging or penny stock manipulation if the assessee cannot provide cogent evidence for the abnormal rise in share value.

CIT v. British Paints India Ltd.
188 ITR 44 · 1991 · Supreme Court
204
citing judgments

The Assessing Officer has a duty to examine whether an assessee's books of account truly disclose the correct income and is not bound to accept the accounting system regularly employed by the assessee or methods followed in earlier years. Each assessment year is a distinct and self-contained unit for tax purposes.

Principal Commissioner of Income-tax v. Subodh Agarwal
149 Taxmann.com 373 · 2023 · High Court
194
citing judgments

Approval of draft assessment orders under Section 153D must be granted with due application of mind, not mechanically. Approving multiple cases, such as 38 in a single day, without proper scrutiny amounts to mechanical approval, rendering the assessment invalid.

ITO v. TechSpan India (P) Ltd.
92 Taxmann.com 361 · 2018 · Supreme Court
194
citing judgments

Reassessment under Section 147/148 is invalid if it constitutes a mere change of opinion by the Assessing Officer without any fresh tangible material, especially after the assessee made a full and truthful disclosure during the original scrutiny assessment under Section 143(3).

Narayanappa v. CIT
63 ITR 219 · 1967 · Supreme Court
187
citing judgments

The approval required from a higher authority under section 153D of the Income Tax Act is an administrative act, not a quasi-judicial one. Consequently, an opportunity of hearing is not required to be given to the assessee at the stage of obtaining such approval, provided the approving authority is competent.

CIT v. Ralson Industries Ltd. 5
288 ITR 322 · 2007 · Supreme Court
153
citing judgments

The Supreme Court affirmed that lower authorities are bound by decisions of higher authorities due to judicial discipline. It also clarified that the Commissioner, in exercising revisional power under Section 263, can conduct necessary inquiries to determine if an assessment is prejudicial to the Revenue.

Judgments citing scrutiny assessment

Kamla Landmarc Infra, Mumbai vs. DCIT(3)(4) Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1627/MUM/2019[2009-10]Status: DisposedITAT Mumbai30 Aug 2022AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 1626 To 1632/Mum/2019 (निर्धारण वर्ा / Assessment Years:2008-09 To 2014-15) Kamla Landmarc Infra बिधम/ Dcit, Central Circle-3(4) 19Th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfk9340C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाई की तारीख / Date Of Hearing: 15/07/2022 घोषणा की तारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 10.01.2019 For A.Y. 2008- 09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order. 2. Before We Advert To The Grounds Taken In The Cross Appeals, It Would First Be Relevant To Cull Out The Basic Facts Of The Case & Effect Of Law In Brief In Respect Of Certain Ay’S. The Assessee Is A Primarily

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

which triggered section 153A of the Act. Prior to the date of search, the income-tax assessment u/s 143(3) of the Act (scrutiny assessment) for AY 2008- 09 was already completed and not pending before the AO on the date of search, so the assessment

Kamla Landmarc Infra, Mumbai vs. DCIT (3)(4) Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1626/MUM/2019[2008-09]Status: DisposedITAT Mumbai30 Aug 2022AY 2008-09

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 1626 To 1632/Mum/2019 (निर्धारण वर्ा / Assessment Years:2008-09 To 2014-15) Kamla Landmarc Infra बिधम/ Dcit, Central Circle-3(4) 19Th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfk9340C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाई की तारीख / Date Of Hearing: 15/07/2022 घोषणा की तारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 10.01.2019 For A.Y. 2008- 09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order. 2. Before We Advert To The Grounds Taken In The Cross Appeals, It Would First Be Relevant To Cull Out The Basic Facts Of The Case & Effect Of Law In Brief In Respect Of Certain Ay’S. The Assessee Is A Primarily

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

which triggered section 153A of the Act. Prior to the date of search, the income-tax assessment u/s 143(3) of the Act (scrutiny assessment) for AY 2008- 09 was already completed and not pending before the AO on the date of search, so the assessment

Kamla Landmarc Estate, Mumbai vs. DCIT(3)(4) Central Circle, Mumbai

In the result, the appeal of the assessee for AY 2008-09 is allowed and the appeal of the assessee for AY 2012-13 is allowed for statistical purposes

ITA 1608/MUM/2019[2008-09]Status: DisposedITAT Mumbai30 Aug 2022AY 2008-09

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. Nos.1608 & 1612/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 & 2012-13) Kamlalandmarc Estate बनाम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. :Aaifk1567A (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Shri Rashmikant Modi Assessee By: Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha(Dr) सुिवधईकीतधरीख / Date Of Hearing: 15/07/2022 घोर्णधकीतधरीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 07-01-2019 For A.Ys. 2008- 09 & Ay. 2012-13. Since Issues Involved Are Common, Both These Appeals For The Two Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose These Appeals By This Consolidated Order.

For Appellant: Ms. Ketki RajeshirkeFor Respondent: Shri Vinay Sinha(DR)
Section 132(4)Section 143(2)Section 143(3)Section 153ASection 37Section 68

which triggered section 153A of the Act. Prior to the date of search, the income-tax assessment u/s 143(3) of the Act (scrutiny assessment) for AY 2008-09was already completed and not pending before the AO on the date of search, so the assessment

Kamla Ankur Venture, Mumbai vs. DCIT (3)(4), Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1286/MUM/2019[2014-15]Status: DisposedITAT Mumbai30 Aug 2022AY 2014-15

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/I.T.A. Nos.1280 To 1286/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 To 2014-15) Kamla Ankur Venture बिधम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaifk4902H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाईकीतारीख / Date Of Hearing: 15/07/2022 घोषणाकीतारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 24.12.2018 For A.Y. 2008-09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

which triggered section 153A of the Act. Prior to the date of search, the income-tax assessment u/s 143(3) of the Act (scrutiny assessment) for AY 2008-09 was already completed and not pending before the AO on the date of search, so the assessment

Kamla Ankur Venture, Mumbai vs. DCIT (3)(4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1285/MUM/2019[2013-14]Status: DisposedITAT Mumbai30 Aug 2022AY 2013-14

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/I.T.A. Nos.1280 To 1286/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 To 2014-15) Kamla Ankur Venture बिधम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaifk4902H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाईकीतारीख / Date Of Hearing: 15/07/2022 घोषणाकीतारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 24.12.2018 For A.Y. 2008-09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

which triggered section 153A of the Act. Prior to the date of search, the income-tax assessment u/s 143(3) of the Act (scrutiny assessment) for AY 2008-09 was already completed and not pending before the AO on the date of search, so the assessment

Kamla Ankur Venture, Mumbai vs. DCIT(3)(4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1284/MUM/2019[2012-13]Status: DisposedITAT Mumbai30 Aug 2022AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/I.T.A. Nos.1280 To 1286/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 To 2014-15) Kamla Ankur Venture बिधम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaifk4902H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाईकीतारीख / Date Of Hearing: 15/07/2022 घोषणाकीतारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 24.12.2018 For A.Y. 2008-09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

which triggered section 153A of the Act. Prior to the date of search, the income-tax assessment u/s 143(3) of the Act (scrutiny assessment) for AY 2008-09 was already completed and not pending before the AO on the date of search, so the assessment

Kamla Ankur Venture, Mumbai vs. DCIT, Central Cirle-(3)(4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1283/MUM/2019[2011-12]Status: DisposedITAT Mumbai30 Aug 2022AY 2011-12

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/I.T.A. Nos.1280 To 1286/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 To 2014-15) Kamla Ankur Venture बिधम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaifk4902H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाईकीतारीख / Date Of Hearing: 15/07/2022 घोषणाकीतारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 24.12.2018 For A.Y. 2008-09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

which triggered section 153A of the Act. Prior to the date of search, the income-tax assessment u/s 143(3) of the Act (scrutiny assessment) for AY 2008-09 was already completed and not pending before the AO on the date of search, so the assessment

Kamla Ankur Venture, Mumbai vs. DCIT(3)(4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1282/MUM/2019[2010-11]Status: DisposedITAT Mumbai30 Aug 2022AY 2010-11

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/I.T.A. Nos.1280 To 1286/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 To 2014-15) Kamla Ankur Venture बिधम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaifk4902H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाईकीतारीख / Date Of Hearing: 15/07/2022 घोषणाकीतारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 24.12.2018 For A.Y. 2008-09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

which triggered section 153A of the Act. Prior to the date of search, the income-tax assessment u/s 143(3) of the Act (scrutiny assessment) for AY 2008-09 was already completed and not pending before the AO on the date of search, so the assessment

Kamla Ankur Venture, Mumbai vs. DCIT(3)(4), Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1281/MUM/2019[2009-10]Status: DisposedITAT Mumbai30 Aug 2022AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/I.T.A. Nos.1280 To 1286/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 To 2014-15) Kamla Ankur Venture बिधम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaifk4902H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाईकीतारीख / Date Of Hearing: 15/07/2022 घोषणाकीतारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 24.12.2018 For A.Y. 2008-09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

which triggered section 153A of the Act. Prior to the date of search, the income-tax assessment u/s 143(3) of the Act (scrutiny assessment) for AY 2008-09 was already completed and not pending before the AO on the date of search, so the assessment

Kamla Ankur, Mumbai vs. DCIT(3)(4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1280/MUM/2019[2008-09]Status: DisposedITAT Mumbai30 Aug 2022AY 2008-09

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/I.T.A. Nos.1280 To 1286/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 To 2014-15) Kamla Ankur Venture बिधम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaifk4902H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाईकीतारीख / Date Of Hearing: 15/07/2022 घोषणाकीतारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 24.12.2018 For A.Y. 2008-09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

which triggered section 153A of the Act. Prior to the date of search, the income-tax assessment u/s 143(3) of the Act (scrutiny assessment) for AY 2008-09 was already completed and not pending before the AO on the date of search, so the assessment

Jugraj Pannalal Rathod, Mumbai vs. A.C.I.T. Cen.Cir. 33, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 8501/MUM/2011[2009-10]Status: DisposedITAT Mumbai30 Aug 2022AY 2009-10

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahmanआ.अ.सं.8498/मुं/2011 िन.व.2006-07) आ.अ.सं.8499/मुं/2011 िन.व.2007-08) आ.अ.सं.8500/मुं/2011 िन.व.2008-09) आ.अ.सं.8501/मुं/2011 िन.व.2009-10) Shri Jugraj Pannalal Rathod, 3-A, Jain Hind Building, 4Th Floor, Block No.2, Bhuleshwar, Mumbai-400002. Pan: Aexpr5866G ...... अपीलाथ" /Appellant बनाम Vs. Acit, Cc-33, Ground Floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : S/Sh. M. B. Sanghvi & P.D. Sanghvi "ितवादी "ारा/Respondent By : Sh. Anchal Sharma, Cit-Dr सुनवाई की ितिथ/ Date Of Hearing : 18/08/2022 घोषणा की ितिथ/ Date Of Pronouncement : 30/08/2022 आदेश/ Order Per Bench : These Four Appeals By The Assessee Are Directed Against The Orders Of Commissioner Of Income Tax (Appeals)-36, Mumbai [In Short ‘The Cit(A)’] For The आ.अ.सं. 8498 से 8501/मुं/2011 (िन.व. 2006-07 To 2009-10) I.T.A No.8498 To 8501/Mum/2011 (A.Y.2006-07 To 2009-10) Assessment Years (Ay) 2006-07, 2007-08, 2008-09 & 2009-10, Respectively. All The Impugned Orders Are Of Even Date I.E. 10.10.2011. Since, The Facts Germane To The Issue Raised In All The Appeals Are Identical & Identical Grounds Have Been Raised In All The Appeals, These Appeals Are Taken Up Together For Adjudication & Are Decided By This Common Order. 2. Sh. M. B. Sanghvi Appearing On Behalf Of The Assessee Submitted At The Outset That The Appeal In Ita No. 8498/Mum/2011 For A.Y. 2006-07 May Be Taken As Lead Appeal For Culling Out The Facts. The Facts In The Other Appeals Are Identical.

For Appellant: S/Sh. M. B. Sanghvi & P.D. SanghviFor Respondent: Sh. Anchal Sharma, CIT-DR

action was carried out at the business premises of the assessee, however, during survey, no incriminating document was found. The Assessing Officer (AO) in scrutiny assessment proceedings made addition of Rs. 7,00,000/- merely on estimation. The only reason for making addition was that the assessee has allegedly provided

Jugraj Pannalal Rathod, Mumbai vs. A.C.I.T. Cen.Cir. 33, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 8500/MUM/2011[2008-09]Status: DisposedITAT Mumbai30 Aug 2022AY 2008-09

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahmanआ.अ.सं.8498/मुं/2011 िन.व.2006-07) आ.अ.सं.8499/मुं/2011 िन.व.2007-08) आ.अ.सं.8500/मुं/2011 िन.व.2008-09) आ.अ.सं.8501/मुं/2011 िन.व.2009-10) Shri Jugraj Pannalal Rathod, 3-A, Jain Hind Building, 4Th Floor, Block No.2, Bhuleshwar, Mumbai-400002. Pan: Aexpr5866G ...... अपीलाथ" /Appellant बनाम Vs. Acit, Cc-33, Ground Floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : S/Sh. M. B. Sanghvi & P.D. Sanghvi "ितवादी "ारा/Respondent By : Sh. Anchal Sharma, Cit-Dr सुनवाई की ितिथ/ Date Of Hearing : 18/08/2022 घोषणा की ितिथ/ Date Of Pronouncement : 30/08/2022 आदेश/ Order Per Bench : These Four Appeals By The Assessee Are Directed Against The Orders Of Commissioner Of Income Tax (Appeals)-36, Mumbai [In Short ‘The Cit(A)’] For The आ.अ.सं. 8498 से 8501/मुं/2011 (िन.व. 2006-07 To 2009-10) I.T.A No.8498 To 8501/Mum/2011 (A.Y.2006-07 To 2009-10) Assessment Years (Ay) 2006-07, 2007-08, 2008-09 & 2009-10, Respectively. All The Impugned Orders Are Of Even Date I.E. 10.10.2011. Since, The Facts Germane To The Issue Raised In All The Appeals Are Identical & Identical Grounds Have Been Raised In All The Appeals, These Appeals Are Taken Up Together For Adjudication & Are Decided By This Common Order. 2. Sh. M. B. Sanghvi Appearing On Behalf Of The Assessee Submitted At The Outset That The Appeal In Ita No. 8498/Mum/2011 For A.Y. 2006-07 May Be Taken As Lead Appeal For Culling Out The Facts. The Facts In The Other Appeals Are Identical.

For Appellant: S/Sh. M. B. Sanghvi & P.D. SanghviFor Respondent: Sh. Anchal Sharma, CIT-DR

action was carried out at the business premises of the assessee, however, during survey, no incriminating document was found. The Assessing Officer (AO) in scrutiny assessment proceedings made addition of Rs. 7,00,000/- merely on estimation. The only reason for making addition was that the assessee has allegedly provided

Jugraj Pannalal Rathod, Mumbai vs. A.C.I.T. Cen.Cir. 33, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 8499/MUM/2011[2007-08]Status: DisposedITAT Mumbai30 Aug 2022AY 2007-08

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahmanआ.अ.सं.8498/मुं/2011 िन.व.2006-07) आ.अ.सं.8499/मुं/2011 िन.व.2007-08) आ.अ.सं.8500/मुं/2011 िन.व.2008-09) आ.अ.सं.8501/मुं/2011 िन.व.2009-10) Shri Jugraj Pannalal Rathod, 3-A, Jain Hind Building, 4Th Floor, Block No.2, Bhuleshwar, Mumbai-400002. Pan: Aexpr5866G ...... अपीलाथ" /Appellant बनाम Vs. Acit, Cc-33, Ground Floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : S/Sh. M. B. Sanghvi & P.D. Sanghvi "ितवादी "ारा/Respondent By : Sh. Anchal Sharma, Cit-Dr सुनवाई की ितिथ/ Date Of Hearing : 18/08/2022 घोषणा की ितिथ/ Date Of Pronouncement : 30/08/2022 आदेश/ Order Per Bench : These Four Appeals By The Assessee Are Directed Against The Orders Of Commissioner Of Income Tax (Appeals)-36, Mumbai [In Short ‘The Cit(A)’] For The आ.अ.सं. 8498 से 8501/मुं/2011 (िन.व. 2006-07 To 2009-10) I.T.A No.8498 To 8501/Mum/2011 (A.Y.2006-07 To 2009-10) Assessment Years (Ay) 2006-07, 2007-08, 2008-09 & 2009-10, Respectively. All The Impugned Orders Are Of Even Date I.E. 10.10.2011. Since, The Facts Germane To The Issue Raised In All The Appeals Are Identical & Identical Grounds Have Been Raised In All The Appeals, These Appeals Are Taken Up Together For Adjudication & Are Decided By This Common Order. 2. Sh. M. B. Sanghvi Appearing On Behalf Of The Assessee Submitted At The Outset That The Appeal In Ita No. 8498/Mum/2011 For A.Y. 2006-07 May Be Taken As Lead Appeal For Culling Out The Facts. The Facts In The Other Appeals Are Identical.

For Appellant: S/Sh. M. B. Sanghvi & P.D. SanghviFor Respondent: Sh. Anchal Sharma, CIT-DR

action was carried out at the business premises of the assessee, however, during survey, no incriminating document was found. The Assessing Officer (AO) in scrutiny assessment proceedings made addition of Rs. 7,00,000/- merely on estimation. The only reason for making addition was that the assessee has allegedly provided

Jugraj Pannalal Rathod, Mumbai vs. A.C.I.T. Cen.Cir. 33, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 8498/MUM/2011[2006-07]Status: DisposedITAT Mumbai30 Aug 2022AY 2006-07

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahmanआ.अ.सं.8498/मुं/2011 िन.व.2006-07) आ.अ.सं.8499/मुं/2011 िन.व.2007-08) आ.अ.सं.8500/मुं/2011 िन.व.2008-09) आ.अ.सं.8501/मुं/2011 िन.व.2009-10) Shri Jugraj Pannalal Rathod, 3-A, Jain Hind Building, 4Th Floor, Block No.2, Bhuleshwar, Mumbai-400002. Pan: Aexpr5866G ...... अपीलाथ" /Appellant बनाम Vs. Acit, Cc-33, Ground Floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : S/Sh. M. B. Sanghvi & P.D. Sanghvi "ितवादी "ारा/Respondent By : Sh. Anchal Sharma, Cit-Dr सुनवाई की ितिथ/ Date Of Hearing : 18/08/2022 घोषणा की ितिथ/ Date Of Pronouncement : 30/08/2022 आदेश/ Order Per Bench : These Four Appeals By The Assessee Are Directed Against The Orders Of Commissioner Of Income Tax (Appeals)-36, Mumbai [In Short ‘The Cit(A)’] For The आ.अ.सं. 8498 से 8501/मुं/2011 (िन.व. 2006-07 To 2009-10) I.T.A No.8498 To 8501/Mum/2011 (A.Y.2006-07 To 2009-10) Assessment Years (Ay) 2006-07, 2007-08, 2008-09 & 2009-10, Respectively. All The Impugned Orders Are Of Even Date I.E. 10.10.2011. Since, The Facts Germane To The Issue Raised In All The Appeals Are Identical & Identical Grounds Have Been Raised In All The Appeals, These Appeals Are Taken Up Together For Adjudication & Are Decided By This Common Order. 2. Sh. M. B. Sanghvi Appearing On Behalf Of The Assessee Submitted At The Outset That The Appeal In Ita No. 8498/Mum/2011 For A.Y. 2006-07 May Be Taken As Lead Appeal For Culling Out The Facts. The Facts In The Other Appeals Are Identical.

For Appellant: S/Sh. M. B. Sanghvi & P.D. SanghviFor Respondent: Sh. Anchal Sharma, CIT-DR

action was carried out at the business premises of the assessee, however, during survey, no incriminating document was found. The Assessing Officer (AO) in scrutiny assessment proceedings made addition of Rs. 7,00,000/- merely on estimation. The only reason for making addition was that the assessee has allegedly provided