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“incriminating material”

Search & SeizureSection 153ASection 153A8,981 judgments

The decision most relied on for incriminating material is CIT v. Kabul Chawla (380 ITR 573), cited in 3,235 judgments on BharatTax.

Leading authorities on incriminating material

CIT v. Kabul Chawla
380 ITR 573 · 2016 · High Court
3,235
citing judgments

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

Pr. CIT v. Abhisar Buildwell (P.) Ltd.
149 Taxmann.com 399 · 2023 · Supreme Court
2,379
citing judgments

An assessment under section 153A is without jurisdiction if there is an absence of incriminating material for an unabated assessment year.

CIT v. Sinhgad Technical Education Society
397 ITR 344 · 2017 · Supreme Court
1,589
citing judgments

For assessments under Section 153C, a notice is legally unsustainable if there is no incriminating material correlated to the specific assessment years for which reassessment is sought.

Pr. CIT v. Meeta Gutgutia
395 ITR 526 · 2017 · High Court
1,226
citing judgments

In search assessments under Section 153A, additions to income are permissible only if incriminating material is found during the search; in the absence of such material, completed assessments cannot be disturbed. A statement recorded under Section 132(4) and later retracted may not, on its own, constitute sufficient incriminating evidence for making additions.

All Cargo Global Logistics Ltd. v. DCIT
137 ITD 287 · 2012 · ITAT
907
citing judgments

In non-abated assessments, the Assessing Officer can make additions under section 153A based on books of accounts or documents found during a search but not produced during the original assessment, provided such material is incriminating.

PCIT v. Best Infrastructure (India) (P.) Ltd.
397 ITR 82 · 2017 · High Court
786
citing judgments

A statement recorded under Section 132(4) of the Income Tax Act, 1961, does not by itself constitute incriminating material for making additions to income.

CIT v. RRJ Securities Ltd.
380 ITR 612 · 2016 · High Court
689
citing judgments

Completed assessments can be interfered with under Section 153A or 153C only on the basis of incriminating material unearthed during the search, necessitating a direct correlation between the discovered material and the power to assess or reopen concluded assessments.

Pr. CIT v. Saumya Constructions (P.)Ltd.
387 ITR 529 · 2016 · High Court
670
citing judgments

Assessments under Section 153A cannot be sustained without any incriminating material found during the search that substantiates the additions. This principle applies even to completed assessments where no additional income is disclosed.

Judgments citing incriminating material

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)

707/2014, decided on 28th August, 2015 has held that completed assessments could only be interfered with by the AO on the basis of any incriminating material unearthed during the course of the search or requisition of the documents. In absence of any incriminating material, the AO does not have ... seized material. Obviously an assessment has to be made under this Section only on the basis of seized material." v. In absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The word 'assess' in Section 153 A is relatable

Dy. Commissioner of Income Tax, Central Cir., 2, Surat vs. Vijaybhai Malabhai Bharwad, Surat

In the result, ground no.2 raised by the assessee in ITA

ITA 121/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

erred in holding that any addition during the assessment u/s 153C of the Act, has to be confined to the incriminating material found during the course of search u/s 132(1) of the Act, even though, there is no such stipulation in section 153C of the Act. Various courts held ... that assessment in search case can be concluded against interest of assessee including making additions even without any incriminating material being available against assessee in search under section 132 of the Act. (This covers ground no.1 to 4 in IT(SS)A No.23/SRT/2021, for AY.2012-13 and ground no.1

Vijaybhai Malabhai Bharwad, Surat vs. Asst. Commissioner of Income Tax, Cir., -1(2), Surat

In the result, ground no.2 raised by the assessee in ITA

ITA 118/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

erred in holding that any addition during the assessment u/s 153C of the Act, has to be confined to the incriminating material found during the course of search u/s 132(1) of the Act, even though, there is no such stipulation in section 153C of the Act. Various courts held ... that assessment in search case can be concluded against interest of assessee including making additions even without any incriminating material being available against assessee in search under section 132 of the Act. (This covers ground no.1 to 4 in IT(SS)A No.23/SRT/2021, for AY.2012-13 and ground no.1

V V S K D N Soma Raju, Bhimavaram vs. ACIT Central Circle -2, Rajahmundary

In the result, four appeals of the assessee for the AYs

ITA 73/VIZ/2022[2015-16]Status: DisposedITAT Visakhapatnam22 Dec 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, ARFor Respondent: Dr Satyasai Rath, CIT-DR
Section 127Section 132Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 153CSection 276C

admittedly the letters written by the assessee to the Chief Minister of Andhra Pradesh and hence they do not constitute ‘incriminating material’. The assessee further submitted that, in the absence of any incriminating material, 6 invoking the provisions of section 153C is not sustainable in law and that vitiates ... that the seized document contains a valuable information and the facts relating to the assessee’s sand mining business and therefore they do constitute incriminating material and accordingly confirmed the Ld. AO’s decision of invoking of section 153C of the Act. Further, with regard to the huge cash deposits

V V S K D N Soma Raju, Bhimavaram vs. ACIT Central Circle -2, Rajahmundary

In the result, four appeals of the assessee for the AYs

ITA 72/VIZ/2022[2014-15]Status: DisposedITAT Visakhapatnam22 Dec 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, ARFor Respondent: Dr Satyasai Rath, CIT-DR
Section 127Section 132Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 153CSection 276C

admittedly the letters written by the assessee to the Chief Minister of Andhra Pradesh and hence they do not constitute ‘incriminating material’. The assessee further submitted that, in the absence of any incriminating material, 6 invoking the provisions of section 153C is not sustainable in law and that vitiates ... that the seized document contains a valuable information and the facts relating to the assessee’s sand mining business and therefore they do constitute incriminating material and accordingly confirmed the Ld. AO’s decision of invoking of section 153C of the Act. Further, with regard to the huge cash deposits

V V S K D N Soma Raju, Bhimavaram vs. ACIT Central Circle -2, Rajahmundary

In the result, four appeals of the assessee for the AYs

ITA 71/VIZ/2022[2013-14]Status: DisposedITAT Visakhapatnam22 Dec 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, ARFor Respondent: Dr Satyasai Rath, CIT-DR
Section 127Section 132Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 153CSection 276C

admittedly the letters written by the assessee to the Chief Minister of Andhra Pradesh and hence they do not constitute ‘incriminating material’. The assessee further submitted that, in the absence of any incriminating material, 6 invoking the provisions of section 153C is not sustainable in law and that vitiates ... that the seized document contains a valuable information and the facts relating to the assessee’s sand mining business and therefore they do constitute incriminating material and accordingly confirmed the Ld. AO’s decision of invoking of section 153C of the Act. Further, with regard to the huge cash deposits

V V S K D N Soma Raju, Bhimavaram vs. ACIT Central Circle -2, Rajahmundary

In the result, four appeals of the assessee for the AYs

ITA 70/VIZ/2022[2012-2013]Status: DisposedITAT Visakhapatnam22 Dec 2023AY 2012-2013

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, ARFor Respondent: Dr Satyasai Rath, CIT-DR
Section 127Section 132Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 153CSection 276C

admittedly the letters written by the assessee to the Chief Minister of Andhra Pradesh and hence they do not constitute ‘incriminating material’. The assessee further submitted that, in the absence of any incriminating material, 6 invoking the provisions of section 153C is not sustainable in law and that vitiates ... that the seized document contains a valuable information and the facts relating to the assessee’s sand mining business and therefore they do constitute incriminating material and accordingly confirmed the Ld. AO’s decision of invoking of section 153C of the Act. Further, with regard to the huge cash deposits

V V S K D N Soma Raju, Bhimavaram vs. ACIT Central Circle -2, Rajahmundary

In the result, four appeals of the assessee for the AYs

ITA 69/VIZ/2022[2011-2012]Status: DisposedITAT Visakhapatnam22 Dec 2023AY 2011-2012

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, ARFor Respondent: Dr Satyasai Rath, CIT-DR
Section 127Section 132Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 153CSection 276C

admittedly the letters written by the assessee to the Chief Minister of Andhra Pradesh and hence they do not constitute ‘incriminating material’. The assessee further submitted that, in the absence of any incriminating material, 6 invoking the provisions of section 153C is not sustainable in law and that vitiates ... that the seized document contains a valuable information and the facts relating to the assessee’s sand mining business and therefore they do constitute incriminating material and accordingly confirmed the Ld. AO’s decision of invoking of section 153C of the Act. Further, with regard to the huge cash deposits

Dy. Commissioner of Income Tax, CC-4, Surat vs. M/S. Shree Kuberji Associates, Surat

In the result, the ground No

ITA 155/SRT/2023[2020-21]Status: DisposedITAT Surat22 Dec 2023AY 2020-21

Bench: Shri Pawan Singh & Dr Arjun Lal Saini(Hearing In Physical Court) आ. (खो और ज).सं./It(Ss)A No.28/Srt/2023 (Ay 2019-20) Shree Kuberji Associates, Assistant Commissioner Of 2Nd Floor, Shree Kuberji Income Tax, Central Circle-4, Vs Corporate House, Khana Kuva Surat, Aayakar Bhawan, Road, Begumpura, Surat- Majura Gate, Sura-395001 395002 Pan No. Acqfs 0423 D अपीलाथ"/Appellant ""थ" /Respondent आ.(खो और ज).सं./It(Ss)A No.29/Srt/2023 (Ay 2020-21) Shree Kuberji Associates Assistant Commissioner Of 2Nd Floor, Shree Kuberji Income Tax, Central Circle-4, Corporate House, Khana Kuva Surat, Aayakar Bhawan, Majura Gate, Sura-395001 Road, Begumpura, Surat- Vs 395002 Pan No. Acqfs 0423 D अपीलाथ"/Appellant ""थ" /Respondent आ.अ.सं./Ita No.155/Srt/2023 (Ay 2020-21) Dy.Commissioner Of Income- M/S Shree Kuberji Associates Tax, Central Circle-4, Surat, 2Nd Floor, Shree Kuberji Vs Room No.508, 5Th Floor, Corporate House, Khana Kuva Aayakar Bhawan, Majura Gate, Road, Begumpura, Surat- Surat-395001 395002 Pan No. Acqfs 0423 D अपीलाथ"/Appellant ""थ" /Respondent आ. (खो और ज).सं./It(Ss)A No.30/Srt/2023 (Ay 2019-20) Shree Kuberji Leisure & Assistant Commissioner Of Infraspace Llp, Income Tax, Central Circle-4, Vs Plot No.2 H/28/29, Shree Surat, Aayakar Bhawan, Kuberji Corporate House, Majura Gate, Sura-395001 Khana Kuva Road, Begumpura, Surat-395002 Pan No. Adcfs 0636 D अपीलाथ"/Appellant ""थ" /Respondent आ.(खो और ज).सं./It(Ss)A No.34/Srt/2023 (Ay 2019-20) Dy.Commissioner Of Income- M/S Shree Kuberji Leisure & Tax, Central Circle-4, Surat, Infraspace Llp, Room No.508, 5Th Floor, Plot No.2.H/28/29, Shree

Section 143(3)Section 254(1)Section 69A

assessee identified about core issues for his adjudication (i) the Assessing Officer adopted uniform rats of on-money on the basis of evidence / incriminating materials found in respect of a few shops (ii) Assessing Officer not excluded the shops which were not actually sold rather merely booked, (iii) adopting margin ... Kuberji World”. During the relevant period, a search action was carried out in the case of Kuberji Group on 06.02.2020. During search action, certain incriminating materials were seized, the incriminating materials in the form of WhatsApp data, certain entry on the loose papers, statement of key person of the assessee

Shree Shirkal Builders & Developers, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur

Appeals are ALLOWED FOR STATISTCIAL PURPOSES

ITA 219/NAG/2022[2016-17]Status: DisposedITAT Nagpur21 Dec 2023AY 2016-17

Bench: Shri Parth Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 214 To 219/Nag/2022 निर्धारण वषा / Assessment Year : 2010-11 & 2012-13 To 2016-17

For Appellant: Adv. KP Devani [‘Ld. AR’]For Respondent: Mr Kailash Kanojiya [‘Ld. DR’]
Section 132Section 144Section 153ASection 250Section 250(6)Section 251(1)(a)Section 253(1)(a)

deprecative material on record, the Ld. AO after a due notice to the assessee firm, has culminated the proceedings on the basis of incriminating material and accordingly assessed the total undisclosed income to the best of his judgement by framing separate assessment u/s 144 r.w.s. 153A

Shree Shirkal Builders & Developers, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur

Appeals are ALLOWED FOR STATISTCIAL PURPOSES

ITA 218/NAG/2022[2015-16]Status: DisposedITAT Nagpur21 Dec 2023AY 2015-16

Bench: Shri Parth Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 214 To 219/Nag/2022 निर्धारण वषा / Assessment Year : 2010-11 & 2012-13 To 2016-17

For Appellant: Adv. KP Devani [‘Ld. AR’]For Respondent: Mr Kailash Kanojiya [‘Ld. DR’]
Section 132Section 144Section 153ASection 250Section 250(6)Section 251(1)(a)Section 253(1)(a)

deprecative material on record, the Ld. AO after a due notice to the assessee firm, has culminated the proceedings on the basis of incriminating material and accordingly assessed the total undisclosed income to the best of his judgement by framing separate assessment u/s 144 r.w.s. 153A

Shree Shirkal Builders & Developers, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur

Appeals are ALLOWED FOR STATISTCIAL PURPOSES

ITA 217/NAG/2022[2014-15]Status: DisposedITAT Nagpur21 Dec 2023AY 2014-15

Bench: Shri Parth Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 214 To 219/Nag/2022 निर्धारण वषा / Assessment Year : 2010-11 & 2012-13 To 2016-17

For Appellant: Adv. KP Devani [‘Ld. AR’]For Respondent: Mr Kailash Kanojiya [‘Ld. DR’]
Section 132Section 144Section 153ASection 250Section 250(6)Section 251(1)(a)Section 253(1)(a)

deprecative material on record, the Ld. AO after a due notice to the assessee firm, has culminated the proceedings on the basis of incriminating material and accordingly assessed the total undisclosed income to the best of his judgement by framing separate assessment u/s 144 r.w.s. 153A

Shree Shirkal Builders & Developers, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur

Appeals are ALLOWED FOR STATISTCIAL PURPOSES

ITA 216/NAG/2022[2013-14]Status: DisposedITAT Nagpur21 Dec 2023AY 2013-14

Bench: Shri Parth Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 214 To 219/Nag/2022 निर्धारण वषा / Assessment Year : 2010-11 & 2012-13 To 2016-17

For Appellant: Adv. KP Devani [‘Ld. AR’]For Respondent: Mr Kailash Kanojiya [‘Ld. DR’]
Section 132Section 144Section 153ASection 250Section 250(6)Section 251(1)(a)Section 253(1)(a)

deprecative material on record, the Ld. AO after a due notice to the assessee firm, has culminated the proceedings on the basis of incriminating material and accordingly assessed the total undisclosed income to the best of his judgement by framing separate assessment u/s 144 r.w.s. 153A

Shree Shirkal Builders & Developers, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur

Appeals are ALLOWED FOR STATISTCIAL PURPOSES

ITA 215/NAG/2022[2012-13]Status: DisposedITAT Nagpur21 Dec 2023AY 2012-13

Bench: Shri Parth Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 214 To 219/Nag/2022 निर्धारण वषा / Assessment Year : 2010-11 & 2012-13 To 2016-17

For Appellant: Adv. KP Devani [‘Ld. AR’]For Respondent: Mr Kailash Kanojiya [‘Ld. DR’]
Section 132Section 144Section 153ASection 250Section 250(6)Section 251(1)(a)Section 253(1)(a)

deprecative material on record, the Ld. AO after a due notice to the assessee firm, has culminated the proceedings on the basis of incriminating material and accordingly assessed the total undisclosed income to the best of his judgement by framing separate assessment u/s 144 r.w.s. 153A

Shree Shirkal Builders & Developers, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur

Appeals are ALLOWED FOR STATISTCIAL PURPOSES

ITA 214/NAG/2022[2010-11]Status: DisposedITAT Nagpur21 Dec 2023AY 2010-11

Bench: Shri Parth Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 214 To 219/Nag/2022 निर्धारण वषा / Assessment Year : 2010-11 & 2012-13 To 2016-17

For Appellant: Adv. KP Devani [‘Ld. AR’]For Respondent: Mr Kailash Kanojiya [‘Ld. DR’]
Section 132Section 144Section 153ASection 250Section 250(6)Section 251(1)(a)Section 253(1)(a)

deprecative material on record, the Ld. AO after a due notice to the assessee firm, has culminated the proceedings on the basis of incriminating material and accordingly assessed the total undisclosed income to the best of his judgement by framing separate assessment u/s 144 r.w.s. 153A

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8516/DEL/2019[2016-17]Status: DisposedITAT Delhi21 Dec 2023AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

while allowing the appeal on grounds that the conditions for issue of notice u/s 153C were not satisfied in absence of incriminating material belonging to the assessee erred and misread the relevant facts and circumstances as well as legal provisions of section 153C. 2. Whether on facts and circumstances ... that 2 | P a g e ITA Nos.8511 to 8516 /Del/2019 & C.O. Nos.17 to 22/Del/2020 AY: 2011-12 to 2016-17 there was no incriminating material erred in applying ratio of the decision in case of Sinhgad Technical Education Society without appreciating that the said decision was rendered with reference

Assistant Commissioner of Income Tax, Central Circle-3, Surat vs. M/S Surat Life Care Pvt. Ltd., Surat

ITA 160/SRT/2023[2013-14]Status: DisposedITAT Surat21 Dec 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.160/Srt/2023 Assessment Year: (2013-14) (Physical Hearing) The Acit, Vs. M/S. Surat Life Care Pvt. Ltd., Central Circle – 3, Unique Hospital, Opp. Kiran Motor, Surat Nr. Sosyo Circle Lane, Surat - 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aarcs8396M (Appellant) (Respondent) Appellant By Shri Vinod Kumar, Sr. Dr Shri P. M. Jagasheth, Ca Respondent By 14/12/2023 Date Of Hearing Date Of Pronouncement 21/12/2023

Section 115BSection 131Section 139(1)Section 139(5)Section 143(3)Section 35ASection 68

Directors of the assessee, accepted that the alleged receipts reflected in the loose papers are unaccounted. Thus, on the basis of the incriminating materials and the admission to the effect that receipts were unaccounted, the assessee made a voluntary disclosure of Rs.1.95 crore for the F.Y. 2012-13 relevant ... there was no need for it to enter into unaccounted transactions, thereby evading tax. In view of the above, taking into consideration of the incriminating materials impounded during survey action and the statement u/s 131 of the Act of Dr. Samir Gami, one of the Directors of the assessee

Chandrika Tapuriah, Klokata vs. DCIT, Central Circle-1(2), Mumbai

ITA 545/MUM/2019[2006-07]Status: FixedITAT Mumbai20 Dec 2023AY 2006-07

Bench: Shri Kuldip Singh & Shri S Rifaur Rahman

For Appellant: NoneFor Respondent: Smt. R. M. Madhavi, CIT-D.R

Hassan Ali Khan, Shri Philip Anandraj and Shri Remo Maurer (an employee of Bank Credit Suisse at Switzerland) Revenue Authorities have duly thrashed the incriminating material available at page 18 of the Annexure-A5 to panchnama dated 05.01.2007 seized from the residence of Shri Hassan Ali Khan from Pune, page ... Switzerland and has been regularly booking his tickets through M/s. Travel Hopes Pvt. Ltd., Kolkata detailed in Annexure-A2 seized from Kolkata. The entire incriminating material proves on record that late Shri Kashinath Tapuriah and Shri Hassan Ali Khan were working in close association with each other

Chandrika Tapuriah, Mumbai vs. DCIT-CC-1(2), Mumbai

ITA 544/MUM/2019[20001-02]Status: FixedITAT Mumbai20 Dec 2023

Bench: Shri Kuldip Singh & Shri S Rifaur Rahman

For Appellant: NoneFor Respondent: Smt. R. M. Madhavi, CIT-D.R

Hassan Ali Khan, Shri Philip Anandraj and Shri Remo Maurer (an employee of Bank Credit Suisse at Switzerland) Revenue Authorities have duly thrashed the incriminating material available at page 18 of the Annexure-A5 to panchnama dated 05.01.2007 seized from the residence of Shri Hassan Ali Khan from Pune, page ... Switzerland and has been regularly booking his tickets through M/s. Travel Hopes Pvt. Ltd., Kolkata detailed in Annexure-A2 seized from Kolkata. The entire incriminating material proves on record that late Shri Kashinath Tapuriah and Shri Hassan Ali Khan were working in close association with each other

Chandrika Tapuriah, Mumbai vs. DCIT, Central Circle-1(2), Mumbai

ITA 543/MUM/2019[2002-03]Status: FixedITAT Mumbai20 Dec 2023AY 2002-03

Bench: Shri Kuldip Singh & Shri S Rifaur Rahman

For Appellant: NoneFor Respondent: Smt. R. M. Madhavi, CIT-D.R

Hassan Ali Khan, Shri Philip Anandraj and Shri Remo Maurer (an employee of Bank Credit Suisse at Switzerland) Revenue Authorities have duly thrashed the incriminating material available at page 18 of the Annexure-A5 to panchnama dated 05.01.2007 seized from the residence of Shri Hassan Ali Khan from Pune, page ... Switzerland and has been regularly booking his tickets through M/s. Travel Hopes Pvt. Ltd., Kolkata detailed in Annexure-A2 seized from Kolkata. The entire incriminating material proves on record that late Shri Kashinath Tapuriah and Shri Hassan Ali Khan were working in close association with each other