1) CIT Vs. Balchand Ajit Kumar, 135 Taxman 180 (Madhya Pradesh 2) CIT v. President Industries (62 Taxmann 46)

Mr. Abdul Khader Kodi, Kasargod, Karnataka vs. Mr. C. Vijay Jayan, Deputy Commissioner of Income Tax, Mangaluru

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 638/BANG/2023[2018-2019]Status: DisposedITAT Bangalore22 Mar 2024AY 2018-2019

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.636 To 638/Bang/2023 Assessment Years: 2016-17 To 2018-19 Mr. Abdul Khader Kodi Darul Huda, Near Salafi Masjid Kunjathur Via Dcit Manjeshwar Central Circle-2 Vs. Kasargod 671 323 Mangaluru Karnataka Pan No : Alhpk5340F Appellant Respondent Appellant By : Shri Ravishankar S.V., A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: These Appeals By Assessee Are Directed By Different Orders Of Nfac For The Assessment Years 2016-17 To 2018-19 Having Common Date Dated 23.5.2022. 2. The Grounds Raised By The Assessee In All These Appeals Are Common In Nature, Except Change In Figures. We Consider Grounds In Ita No.636/Bang/2023, Which Reads As Follows: 1. The Learned Cit(A)-2, Panaji Erred In Passing The Order In The Manner He Did. 2. The Ld. Cit(A)-2, Panaji Erred In Upholding The Additions Made By The Assessing Officer Amounting To Rs.6,25,000 As Undisclosed Business Income & Rs.1,99,40,000 As Unexplained Investments Under Section 68 Of The Income Tax Act, 1961, Which Was Purely On Assumptions & Presumptions Based On The Loose Sheet Found At The Time Of Search.

For Appellant: Shri Ravishankar S.V., A.RFor Respondent: Shri G. Manoj Kumar, D.R

Section 132Section 144Section 153ASection 34Section 68Section 69Section 69B

…ITA Nos.636 to 638/Bang/2023 Mr. Abdul Khader Kodi, Kasargod IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.636 to 638/Bang/2023 Assessment Years: 2016-17 to 2018-19 Mr. Abdul Khader Kodi Darul Huda, Near Salafi Masjid Kunjathur Via DCIT Manjeshwar Central Circle-2 Vs. Kasargod 671 323 Mangaluru Karnataka PAN NO : ALHPK5340F APPELLANT RESPONDENT Appellant by : Shri Ravishankar S.V., A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 01.02.2024 Date of Pronouncement : 22.03.2024 O R D E R PER…

Mr. Abdul Khader Kodi, Kasargod, Karnataka vs. Mr. C. Vinod Jayan, Deputy Commissioner of Income Tax, Mangalore

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 637/BANG/2023[2017-2018]Status: DisposedITAT Bangalore22 Mar 2024AY 2017-2018

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.636 To 638/Bang/2023 Assessment Years: 2016-17 To 2018-19 Mr. Abdul Khader Kodi Darul Huda, Near Salafi Masjid Kunjathur Via Dcit Manjeshwar Central Circle-2 Vs. Kasargod 671 323 Mangaluru Karnataka Pan No : Alhpk5340F Appellant Respondent Appellant By : Shri Ravishankar S.V., A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: These Appeals By Assessee Are Directed By Different Orders Of Nfac For The Assessment Years 2016-17 To 2018-19 Having Common Date Dated 23.5.2022. 2. The Grounds Raised By The Assessee In All These Appeals Are Common In Nature, Except Change In Figures. We Consider Grounds In Ita No.636/Bang/2023, Which Reads As Follows: 1. The Learned Cit(A)-2, Panaji Erred In Passing The Order In The Manner He Did. 2. The Ld. Cit(A)-2, Panaji Erred In Upholding The Additions Made By The Assessing Officer Amounting To Rs.6,25,000 As Undisclosed Business Income & Rs.1,99,40,000 As Unexplained Investments Under Section 68 Of The Income Tax Act, 1961, Which Was Purely On Assumptions & Presumptions Based On The Loose Sheet Found At The Time Of Search.

For Appellant: Shri Ravishankar S.V., A.RFor Respondent: Shri G. Manoj Kumar, D.R

Section 132Section 144Section 153ASection 34Section 68Section 69Section 69B

…ITA Nos.636 to 638/Bang/2023 Mr. Abdul Khader Kodi, Kasargod IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.636 to 638/Bang/2023 Assessment Years: 2016-17 to 2018-19 Mr. Abdul Khader Kodi Darul Huda, Near Salafi Masjid Kunjathur Via DCIT Manjeshwar Central Circle-2 Vs. Kasargod 671 323 Mangaluru Karnataka PAN NO : ALHPK5340F APPELLANT RESPONDENT Appellant by : Shri Ravishankar S.V., A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 01.02.2024 Date of Pronouncement : 22.03.2024 O R D E R PER…

Mr. Abdul Khader Kodi, Kasargod, Karnataka vs. Mr. C. Vinod Jayan, Deputy Commissioner of Income Tax, Mangalore

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 636/BANG/2023[2016-2017]Status: DisposedITAT Bangalore22 Mar 2024AY 2016-2017

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.636 To 638/Bang/2023 Assessment Years: 2016-17 To 2018-19 Mr. Abdul Khader Kodi Darul Huda, Near Salafi Masjid Kunjathur Via Dcit Manjeshwar Central Circle-2 Vs. Kasargod 671 323 Mangaluru Karnataka Pan No : Alhpk5340F Appellant Respondent Appellant By : Shri Ravishankar S.V., A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: These Appeals By Assessee Are Directed By Different Orders Of Nfac For The Assessment Years 2016-17 To 2018-19 Having Common Date Dated 23.5.2022. 2. The Grounds Raised By The Assessee In All These Appeals Are Common In Nature, Except Change In Figures. We Consider Grounds In Ita No.636/Bang/2023, Which Reads As Follows: 1. The Learned Cit(A)-2, Panaji Erred In Passing The Order In The Manner He Did. 2. The Ld. Cit(A)-2, Panaji Erred In Upholding The Additions Made By The Assessing Officer Amounting To Rs.6,25,000 As Undisclosed Business Income & Rs.1,99,40,000 As Unexplained Investments Under Section 68 Of The Income Tax Act, 1961, Which Was Purely On Assumptions & Presumptions Based On The Loose Sheet Found At The Time Of Search.

For Appellant: Shri Ravishankar S.V., A.RFor Respondent: Shri G. Manoj Kumar, D.R

Section 132Section 144Section 153ASection 34Section 68Section 69Section 69B

…ITA Nos.636 to 638/Bang/2023 Mr. Abdul Khader Kodi, Kasargod IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.636 to 638/Bang/2023 Assessment Years: 2016-17 to 2018-19 Mr. Abdul Khader Kodi Darul Huda, Near Salafi Masjid Kunjathur Via DCIT Manjeshwar Central Circle-2 Vs. Kasargod 671 323 Mangaluru Karnataka PAN NO : ALHPK5340F APPELLANT RESPONDENT Appellant by : Shri Ravishankar S.V., A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 01.02.2024 Date of Pronouncement : 22.03.2024 O R D E R PER…

Biswabrata Maity, Hooghly vs. CIT, -Xx, Kolkata

In the result, assessee’s appeal is allowed

ITA 1188/KOL/2014[2009-2010]Status: DisposedITAT Kolkata10 Aug 2016AY 2009-2010

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2009-10

Section 143(2)Section 143(3)Section 263Section 263(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Years:2009-10 Biswabrata Maity CIT, Kolkata-XX बनाम / 100/60, G.T. Road, Rishra, 54/1, Rafi Ahmed V/s. Kidwai Road, 1st, Dist. Hooghly, Pin-712248 [PAN No. AKJPM 1320 M] Floor, Kolkata-700 016 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Somnath Ghosh, Advocate अपीलाथ" क" ओर से/By Appellant Shri Sachchidananda Srivastva, CIT-DR ""यथ" क" ओर से/By Respondent 16-06-2016 सुनवाई क" तार"ख/Date of Hearing 10-08-2016 घोषणा क" तार"ख/Date of Pronouncement…

1) CIT Vs. Balchand Ajit Kumar, 135 Taxman 180 (Madhya Pradesh 2) CIT v. President Industries

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Judgments citing 1) CIT Vs. Balchand Ajit Kumar, 135 Taxman 180 (Madhya Pradesh 2) CIT v. President Industries

Mr. Abdul Khader Kodi, Kasargod, Karnataka vs. Mr. C. Vijay Jayan, Deputy Commissioner of Income Tax, Mangaluru

Mr. Abdul Khader Kodi, Kasargod, Karnataka vs. Mr. C. Vinod Jayan, Deputy Commissioner of Income Tax, Mangalore

Mr. Abdul Khader Kodi, Kasargod, Karnataka vs. Mr. C. Vinod Jayan, Deputy Commissioner of Income Tax, Mangalore

Biswabrata Maity, Hooghly vs. CIT, -Xx, Kolkata