Cit v. Ankit Gupta
Case brief
What is this about?
The Income Tax Appellate Tribunal allowed appeals against block assessments. The Court examined whether the Tribunal erred in holding that an investigation under Section 153C was invalid because seized documents did not legally 'belong' to the other persons involved, even if they pertained to them.
What did the court decide?
The appeals filed by the Revenue against the block assessment orders were dismissed; the ITAT orders were affirmed.
What the court decided
Signature Not Verified ITA 499/2011 & connected cases Digitally Signed By:AM UL YA
19 + ITA 41/2017
WITH
PR. COMMISSIONER OFINCOME TAX, DELHI - 12 Appellant Through: Ms. LakshmiGurung,counsel for the Revenue
versus
ANKIT GUPTA, L/H MANOJ KUMAR Respondent Through: Mr. Piyush Kaushik, Advocate
AND
20 + ITA 125/2017
PR. COMMISSIONER OFINCOME TAX, DELHI - 12 Appellant Through: Mr. Ashok K. Manchanda, Sr. Standing Counsel for the Revenue
versus
ANKIT GUPTA, L/H MANOJ KUMAR Respondent Through: Mr. Piyush Kaushik, Advocate
CORAM:
Issues for consideration
3 issues framed by the court
Whether the ITAT correctly annulled the block assessment order on the ground that investigation under Section 153C was vitiated when seized documents did not belong to the assessee under prior law.
Whether, for initiating proceedings under Section 153C prior to the 2015 amendment, it is necessary to show that seized documents 'belonged' to the other person rather than merely pertained to them.
Whether the ITAT order was perverse in concluding that the assumption of jurisdiction under Section 153C was erroneous.
Parties & counsel
- appellant
PR. COMMISSIONER OF INCOME TAX, DELHI - 12
- respondent
ANKIT GUPTA, L/H MANOJ KUMAR
Coram
S. MURALIDHAR
Case details
As recorded by the court registry
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