KAMLA LANDMARC ENTERPRISES,,MUMBAI vs. DCIT-(3)(4),, MUMBAI

The appeal stands dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

KAMLA LANDMARC ENTERPRISES,,MUMBAI vs. DCIT-(3)(4), MUMBAI

The appeal stands dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

KAMLA LANDMARC ENTERPRISES,,MUMBAI vs. DCIT(3)(4),, MUMBAI

The appeal stands dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

KAMLA LANDMARC ENTERPRISES, ,MUMBAI vs. DCIT-(3)(4),, MUMBAI

The appeal stands dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

KAMLA LANDMARC ENTERPRISES,,MUMBAI vs. DCIT(3)(4), CENTRAL CIRCLE,, MUMBAI

The appeal stands dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

MOHAMMAD SALEEM,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

Accordingly, to give effect to this\norder after factual verification.\n8.14\nIn result the appeal of assessee in 3950 to\n3954/Mum/2025 for AY 2015-16 to 2018-19, are partly allowed\nfor statistic...

158B to 158BI and which\nembodied the concept of a block assessment. A block assessment in\nsearch cases undertaken in terms of the provisions placed in Chapter\nXIVA was ordained to be undertaken simultaneously and parallelly to\na regular assessment. Contrary to the scheme underlying Chapter\nXIVA, sections153A, 153B and 153C contemplate a merger of regular\nassessments with those that

MOHAMMAD SALEEM,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

Accordingly, to give effect to this\norder after factual verification.\n8.14 In result the appeal of assessee in 3950 to\n3954/MUM/2025 for AY 2015-16 to 2018-19, are partly allowed\nfor statistica...

158B to 158BI and which\nembodied the concept of a block assessment. A block assessment in\nsearch cases undertaken in terms of the provisions placed in Chapter\nXIVA was ordained to be undertaken simultaneously and parallelly to\na regular assessment. Contrary to the scheme underlying Chapter\nXIVA, sections153A, 153B and 153C contemplate a merger of regular\nassessments with those that

MOHAMMAD SALEEM,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

Accordingly, to give effect to this\norder after factual verification.\n8.14\nIn result the appeal of assessee in 3950 to\n3954/Mum/2025 for AY 2015-16 to 2018-19, are partly allowed\nfor statistic...

158B to 158BI and which\nembodied the concept of a block assessment. A block assessment in\nsearch cases undertaken in terms of the provisions placed in Chapter\nXIVB was ordained to be undertaken simultaneously and parallelly to\na regular assessment. Contrary to the scheme underlying Chapter\nXIVA, sections153A, 153B and 153C contemplate a merger of regular\nassessments with those that

MOHAMMAD SALEEM,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

158B to 158BI and which embodied the concept of a block assessment. A block assessment in search cases undertaken in terms of the provisions placed in Chapter XIVB was ordained to be undertaken simultaneously and parallelly to a regular assessment. Contrary to the scheme underlying Chapter XIVB, sections153A, 153B and 153C contemplate a merger of regular assessments with those that

MOHAMMAD SALEEM,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

158B to 158BI and which embodied the concept of a block assessment. A block assessment in search cases undertaken in terms of the provisions placed in Chapter XIVB was ordained to be undertaken simultaneously and parallelly to a regular assessment. Contrary to the scheme underlying Chapter XIVB, sections153A, 153B and 153C contemplate a merger of regular assessments with those that

MOHAMMAD SALEEM,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

158B to 158BI and which embodied the concept of a block assessment. A block assessment in search cases undertaken in terms of the provisions placed in Chapter XIVB was ordained to be undertaken simultaneously and parallelly to a regular assessment. Contrary to the scheme underlying Chapter XIVB, sections153A, 153B and 153C contemplate a merger of regular assessments with those that

MOHAMMAD SALEEM,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

Accordingly, to give effect to this\norder after factual verification.\n8.14 In result, the appeal of assessee in 3950 to\n3954/Mum/2025 for AY 2015-16 to 2018-19, are partly allowed\nfor statistic...

158B to 158BI and which\nembodied the concept of a block assessment. A block assessment in\nsearch cases undertaken in terms of the provisions placed in Chapter\nXIVB was ordained to be undertaken simultaneously and parallelly to\na regular assessment. Contrary to the scheme underlying Chapter\nXIVB, sections153A, 153B and 153C contemplate a merger of regular\nassessments with those that

ALPS CONSTRUCTION ,MUMBAI vs. ITO WARD 23(1)(1), MUMBAI

Bench: SHRI B R BASKARAN (Accountant Member), SHRI RAJ KUMAR CHAUHAN (Judicial Member)

158B to 158BI and which embodied the concept of a block assessment. A block assessment in search cases undertaken in terms of the provisions placed in Chapter XIVB was ordained to be undertaken simultaneously and parallelly to a regular assessment. Contrary to the scheme underlying Chapter XIVB, sections153A, 153B and 153C contemplate a merger of regular assessments with those that

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(1), MUMBAI vs. M/S SKYWAY INFRA PROJECTS PRIVATE LIMITED, MUMBAI

In the result, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, whereas appeals of the revenue are par...

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20 & Assessment Year: 2020-21

Section 132 (4), which was inserted by the Direct Tax (4), which was inserted by the Direct Tax Laws (Amendment) Act Laws (Amendment) Act, 1987 w.e.f. 1st April, 1989, furth w.e.f. 1st April, 1989, further clarifies that a person may be examined not only er clarifies that a person may be examined not only in respect of the books