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“Section 189(4)”

Section References (mined)Section 189Section 189(4)2 judgments

The decision most relied on for Section 189(4) is ITO: 288 CTR 579 (Guj) CIT v Smt. Jaya Lakshmi Ammal: 390 ITR 189 (Mad) PCIT v. Best Infrastructure (India) Pvt. Ltd. (197 CTR 536), cited in 21 judgments on BharatTax.

Leading authorities on Section 189(4)

ITO: 288 CTR 579 (Guj) CIT v Smt. Jaya Lakshmi Ammal: 390 ITR 189 (Mad) PCIT v. Best Infrastructure (India) Pvt. Ltd.
197 CTR 536 · 2005 · High Court
21
citing judgments

This case stands for the proposition that evidence gathered during a search under section 132, particularly statements recorded under section 132(4), can be used in subsequent assessment proceedings.

Neerat Singal v. ACIT
37 Taxmann.com 189 · 2013 · Reported
18
citing judgments

Penalty under section 271AAA is not justified where the Assessing Officer does not raise specific queries about the manner of derivation of undisclosed income during search proceedings and the assessee has explained the earning of such income.

Pr. CIT v. Mukesh Bhai Raman Lal Tax Appeal 434
399 ITR 189 · 2017 · High Court
13
citing judgments

An assessee is not obliged to volunteer an explanation on the manner of determining or substantiating undisclosed income during a search under Section 132(4) unless specifically asked by the Authorized Officer. If the manner of earning undisclosed income is not inquired into during the search, an adverse inference cannot be taken against the assessee.

Judgments citing Section 189(4)

Manohars Catering, Bengaluru vs. Income Tax Officer, Ward-7(2)(3), Bangalore

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1393/BANG/2024[2008-09]Status: DisposedITAT Bangalore13 Sept 2024AY 2008-09

Bench: Mrs. Beena Pillai & Shri Ramit Kocharassessment Year: 2008-09 Manohars Catering, Assistant Commissioner Of Income-Tax & / Or The Partners/ Circle-1, Bangalore Legal Representatives Of (Present Jurisdiction-Income Tax The Partners Of Manohars Officer-Ward7(2)(3), Bangalore) Catering As Stipulated U/S V. 189(1), 189(3) & 189(4) Of The 1961 Act Number 666, Indiranagar 1St Stage Bengaluru-560038 Karnataka Pan:Aalfm1212B (Appellant) (Respondent) Assessee By: Sh. Raghvendra, Ca Revenue By: Ms. Neha Sahay, Jcit Dr Date Of Hearing: 05.09.2024 Date Of Pronouncement: 13.09.2024 O R D E R

For Appellant: Sh. Raghvendra, CAFor Respondent: Ms. Neha Sahay, JCIT DR
Section 143(1)Section 143(2)Section 143(3)Section 194ISection 246A(1)(a)Section 250Section 37Section 40

shall apply to any such assessment or imposition of penalty or other sum. Further reference is also drawn to provisions of Section 189(4), which stipulates that where such discontinuance or dissolution takes place after any proceedings in respect of an assessment year have commenced, the proceedings may be continued

Real Cargo Mumbai, Arvalli vs. The ITO, Ward-1, Modasa

In the result, the appeal of the assessee in ITA No

ITA 268/AHD/2024[2010-11]Status: DisposedITAT Ahmedabad30 Aug 2024AY 2010-11

Bench: Income-Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad. This Appeal In Ita No.268/Ahd/2024 For Assessment Year 2010-11, Is Filed By The Assessee Before Income Tax Appellate Tribunal, Ahmedabad Division Bench, Ahmedabad Has Arisen From The Appellate Order Dated 25.09.2023 Passed By Ld. Commissioner Of Income-Tax(Appeals), Nfac, Delhi U/S. 250 Of The Income- Tax Act,1961 , Vide Din & Order No. Itba/Nfac/S/250/2023- 24/1056508501(1), Which Has In Turn Arisen From The Assessment Order Dated 18.12.2018 Passed By The Assessing Officer U/S. 143(3) Read With Section 254 Of The Income-Tax Act 1961. 2. The Grounds Of Appeal Raised By The Assessee In Memo Of Appeal Filed With The Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Reads As Under:-

For Appellant: Shri S.N.Divatia ,Advocate & ShriFor Respondent: Shri Akhilendra Pratap Yadav,CIT-DR
Section 143(3)Section 189(1)Section 250Section 253(3)Section 254Section 40

shall apply to any such assessment or imposition of penalty or other sum. Further reference is also drawn to provisions of Section 189(4), which stipulates that where such discontinuance or dissolution takes place after any proceedings in respect of an assessment year have commenced, the proceedings may be continued