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1 - 10 of 25 (0.64 seconds)Section 153A in The Income Tax Act, 1961 [Entire Act]
Section 92C in The Income Tax Act, 1961 [Entire Act]
Engineering Analysis Centre Of ... vs The Commissioner Of Income Tax on 2 March, 2021
Ltd. v. CIT decided on 29-2-1996. In that view of the matter, the appeal is allowed and
question Nos. 1 and 2 are answered in favour of the assessee and against the revenue.
No order as to costs.
The Finance Act, 2018
Finance Act, 2012
Commissioner Of Income Tax 2 vs M/S Continental Warehousing ... on 9 July, 2018
" The appellant has relied upon the decisions in the cases of CIT vs. Continental Warehouse
Corporation (2015) 374 ITR 645, CIT Vs Gurinder Singh Bava 79 taxmann.com 398 (Bom), CIT Vs
Continental Warehousing Corporation (Nhava Sheva) Ltd 5 TMI 656 (Bom) and Jasmin K. Ajmera
(ITA no. 983/Mum/2020. The decision relied upon by the appellant talks about incriminating
evidence or incriminating material found during search action and not merely 'seized material'
or
'seized documents'.
Jcit, (Osd), Cir-4(1), Kolkata, ... vs M/S Jay Shree Tea & Industries Ltd., ... on 23 May, 2018
In view of these binding judicial precedents, the CBDT Instruction
9
ITA Nos.1486 to 1489/Mum/2023
CO 57 to 60/Mum/2023
Ekta Everglade Homes Pvt Ltd
relied upon by the assessee is not relevant for determining jurisdiction in search-
related assessments.The Ld. AR has further placed reliance on the decisions of the
Hon'ble Calcutta High Court in Shree Shoppers Ltd. (supra) and the Hon'ble
Bombay High Court in Ashok D. Jain (supra). However, both these decisions
pertain to issues arising in non-search assessments and are, therefore, not
applicable to the present controversy.In light of the above discussion, we find no
merit in the jurisdictional objection raised by the assessee.
Accordingly, the additional ground raised in the cross-objection for all the
assessment years stands dismissed.
Income Tax Department Commissioner vs Gurinder Singh Bawa on 18 April, 2016
" The appellant has relied upon the decisions in the cases of CIT vs. Continental Warehouse
Corporation (2015) 374 ITR 645, CIT Vs Gurinder Singh Bava 79 taxmann.com 398 (Bom), CIT Vs
Continental Warehousing Corporation (Nhava Sheva) Ltd 5 TMI 656 (Bom) and Jasmin K. Ajmera
(ITA no. 983/Mum/2020. The decision relied upon by the appellant talks about incriminating
evidence or incriminating material found during search action and not merely 'seized material'
or
'seized documents'.
Panna Lal Kumawat, Jaipur vs Acit, Central Circle-3, Jaipur, Jaipur on 5 May, 2022
14. The Ld.AR further relied on the order of Hon'ble Gujarat High Court in the
case of DCIT vs Panna corporation (2012) 82 CCH 266 (Guj). The Ld.AR submitted
a written submission and the relevant para 3 on page 21 is extracted as below:-