ACIT, CIRCLE 1(1), CHANDIGARH vs. M/S SML ISUZU LTD., CHANDIGARH

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

153 referred to as the relevant assessment year): Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of the relevant assessment year, unless any income chargeable

M/S JAIN AMAR CLOTHING PVT. LTD.,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132-A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish

S.P. SINGLA CONSTRUCTION PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, the appeal is allowed

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

153-C.” 4. The brief facts are that a search & seizure operation was conducted on Bakshi Group of cases including the assessee on 10.12.2012 under Section 132 of the Act and consequent to the same, assessment under Section 153A r.w. section 143(3) of the Act was framed vide order dated 31.03.2015 originally. Subsequently, second search under Section

SH. VIBHAV JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132-A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish

SH. AKHIL JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132-A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish

SH. ASHISH JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132-A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish

SH. ASHISH JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132-A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish

SH. BIPAN JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132-A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

153, where the Assessing Officer is satisfied\nthat,—\n(a) any money, bullion, jewellery or other valuable article or thing, seized or\nrequisitioned, belongs to; or\n(b) any books of account or documents, seized or requisitioned, pertains or pertain to,\nor any information contained therein, relates to,\na person other than the person referred to in section 153A, then

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

153, where the Assessing Officer is satisfied\nthat,—\n(a) any money, bullion, jewellery or other valuable article or thing, seized or\nrequisitioned, belongs to; or\n(b) any books of account or documents, seized or requisitioned, pertains or pertain to,\nor any information contained therein, relates to,\na person other than the person referred to in section 153A, then

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

153, where the Assessing Officer is satisfied\nthat,—\n(a) any money, bullion, jewellery or other valuable article or thing, seized or\nrequisitioned, belongs to; or\n(b) any books of account or documents, seized or requisitioned, pertains or pertain to,\nor any information contained therein, relates to,\na person other than the person referred to in section 153A, then

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

153, where the Assessing Officer is satisfied\nthat,—\n(a) any money, bullion, jewellery or other valuable article or thing, seized or\nrequisitioned, belongs to; or\n(b) any books of account or documents, seized or requisitioned, pertains or pertain to,\nor any information contained therein, relates to,\na person other than the person referred to in section 153A, then

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

153, where the Assessing Officer is satisfied\nthat,—\n(a) any money, bullion, jewellery or other valuable article or thing, seized or\nrequisitioned, belongs to; or\n(b) any books of account or documents, seized or requisitioned, pertains or pertain to,\nor any information contained therein, relates to,\na person other than the person referred to in section 153A, then

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

153, where the Assessing Officer is satisfied\nthat,—\n(a) any money, bullion, jewellery or other valuable article or thing, seized or\nrequisitioned, belongs to; or\n(b) any books of account or documents, seized or requisitioned, pertains or pertain to,\nor any information contained therein, relates to,\na person other than the person referred to in section 153A, then

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

153, where the Assessing Officer is satisfied\nthat,—\n(a) any money, bullion, jewellery or other valuable article or thing, seized or\nrequisitioned, belongs to; or\n(b) any books of account or documents, seized or requisitioned, pertains or pertain to,\nor any information contained therein, relates to,\na person other than the person referred to in section 153A, then

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

153, where the Assessing Officer is satisfied\nthat,—\n(a) any money, bullion, jewellery or other valuable article or thing, seized or\nrequisitioned, belongs to; or\n(b) any books of account or documents, seized or requisitioned, pertains or pertain to,\nor any information contained therein, relates to,\na person other than the person referred to in section 153A, then

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, CHANDIGARH , CHANDIGARH vs. MS SCOTT EDIL ADVANCE RESEARCH LABORATOTRIES AND EDUCATION LTD., , CHANDIGARH

153, where the Assessing Officer is satisfied\nthat,—\n(a) any money, bullion, jewellery or other valuable article or thing, seized or\nrequisitioned, belongs to; or\n(b) any books of account or documents, seized or requisitioned, pertains or pertain to,\nor any information contained therein, relates to,\na person other than the person referred to in section 153A, then

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

153, where the Assessing Officer is satisfied\nthat,—\n(a) any money, bullion, jewellery or other valuable article or thing, seized or\nrequisitioned, belongs to; or\n(b) any books of account or documents, seized or requisitioned, pertains or pertain to,\nor any information contained therein, relates to,\na person other than the person referred to in section 153A, then

SANJEEV AGGARWAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

153, where the Assessing Officer is satisfied\nthat,—\n(a) any money, bullion, jewellery or other valuable article or thing, seized or\nrequisitioned, belongs to; or\n(b) any books of account or documents, seized or requisitioned, pertains or pertain to,\nor any information contained therein, relates to,\na person other than the person referred to in section 153A, then