1. Rishi Sagar v. ITO

36 Taxmann.com 508Reported decision2013#17820 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2020.

Judgments citing 1. Rishi Sagar v. ITO

M/S. VEERABHADRAPPA SANGAPPA & COMPANY,SANDUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1, BELLARY

In the result appeal filed by assessee stands partly allowed

ITA 1054/BANG/2019[2013-14]Status: DisposedITAT Bangalore08 Dec 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2013–14

For Appellant: Shri Chythanya K.K, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT

Section 145Section 28Section 5

…t Appellate Authority. He thus submitted that, neither Ld.AO nor Ld.CIT(A), had opportunity to verify the same. Reliance was placed on following decisions, opposing admission of additional evidence filed by assessee at this stage: 1. Rishi Sagar vs ITO (2013) 36 Taxmann.com 508 (Chandigarh-Trib) Affirmed by P&H High Court- (2017) 88 Taxmann.com 600 2. Jawahar Lal Jain (HUF) vs CIT (2015) 59 Taxmann.com 374 (P&H) 3. Kanniappan Murugadoss Vs. ITO (2017) 79 Taxmann.com 244 (Chennai- Trib) Alternatively, it was submitted that, in the event this Tribunal intends to admit additional evidences, the same may be remanded…

SHRI. VERGHESE STEPHEN,BENGALURU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(2)(2), BANGALORE

In the result, the appeal filed by the assessee is treated as partly allowed

ITA 2492/BANG/2019[2015-16]Status: DisposedITAT Bangalore10 Jul 2020AY 2015-16

Bench: Shri N.V. Vasudevanand Shri B.R. Baskaran, Accoutant Member

For Appellant: Shri Nitish Ranjan, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 54

…ITA No.2492/Bang/2019 Mr. Varghese Stephen, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B.R. BASKARAN, ACCOUTANT MEMBER ITA Nos.2492/Bang/2019 Assessment Year: 2015-16 Verghese Stephen No.C-003, Adarsh Palm Retreat Tower 4 Bougenvilla, Devarabisenahalli Assistant Commissioner of Varthur Post, Outer Ring Road Vs. Income-tax Circle-1(2)(2) Bengaluru East, Bengaluru Bengaluru-560103 PAN NO :ACUPS1635D APPELLANT RESPONDENT Appellant by : Shri Nitish Ranjan, A.R. Respondent by : Ms. Neera Malhotra, D.R. Date of Hearing : 02.07.2020 Date…

SHRI RAYJIBHAI RAMANBHAI SOLANKI,,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(3)(2),, VADODARA

In the result, appeal of the assessee is dismissed

ITA 1202/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad17 Jul 2019AY 2011-12

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kediaआयकर अपील सं./ Ita No.1202/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2011-12

For Appellant: NoneFor Respondent: Ms.Apoorva Bharadwaj, Sr.DR

Section 144Section 147Section 148

…-आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIPKUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1202/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2011-12 Shri Rayjibhai Ramanbhai Solanki Vs. ITO, Ward-1(3)(2) At & Post Chansad, Taluka-Padra Ahmedabad. Vadodara 391 440. PAN : EOPKS 3585 A (Applicant) (Respondent) Assessee by : None Revenue by : Ms.Apoorva Bharadwaj, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 12/07/2019 घोषणा क" तार"ख /Date of Pronouncement: 17 /07/2019 आदेश/O R D E R PER RAJPAL YADA…

M/S TATA SOLAR SYSTEMS LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 3186/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Jun 2019AY 2008-09

Bench: Shri Arun Kumar Garodia & Ms. Beena Pillaiassessment Year : 2008-09 M/S. Tata Power Solar Systems The Deputy Limited, Commissioner Of Unit 1, 78 Electronic City, Phase Vs. Income Tax, 1, Hosur Road, Circle – 7 (1) (1), Bangalore – 560 100. Bangalore. Pan: Aaact4660J Appellant Respondent

For Respondent: Shri Sumeet Khurrana, CA &

Section 124(3)(a)Section 142(1)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND MS. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2008-09 M/s. Tata Power Solar Systems The Deputy Limited, Commissioner of Unit 1, 78 Electronic City, Phase Vs. Income Tax, 1, Hosur Road, Circle – 7 (1) (1), Bangalore – 560 100. Bangalore. PAN: AAACT4660J APPELLANT RESPONDENT : Shri Sumeet Khurrana, CA & Assessee by Shri Gurwinder Singh, CA Revenue by : Shri N. Sukumar, Addl. CIT (DR) Date of hearing : 17.06.2019 Date of Pronouncement : 28.06.2019 O R D E R Per Shri A.K. Garodia, Accountant Membe…

SHRI KALPESH BHUPENDRABHAI BRAHAMBHATT,,VADODARA vs. THE INCOME TAX OFFICER, WARD-5(2), NOW WARD-3(1)(2),, VADODARA

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1990/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad08 Oct 2018AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1990/Ahd/2016 "नधा"रण वष"/Assessment Year : 2011-12 Kalpesh Bhupendrabhai Vs. Ito, Brahambhatt, Ward – 5(2), Baroda, B/12, Mrudand Park Society, Now 3(1)(2), B/H. Bright School, Vip Road, Vadodara. Karelibaug, Vadodara – 390 018. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Mukund Bakshi, A.R. Revenue By : Shri Apoorva Bhardwaj, Sr.D.R. सुनवाई क" तार"ख/Date Of Hearing : 09.08.2018 घोषणा क" तार"ख /Date Of Pronouncement : 08.10.2018 आदेश/O R D E R Per Waseem Ahmed: The Captioned Appeal Has Been Filed At The Instance Of The Assessee Against The Appellate Order Of The Learned Commissioner Of Income-Tax (Appeals)-3, Vadodara [“Cit(A)” In Short] Relevant To Assessment Year 2011- 12. 2. Assessee Has Raised The Revised Grounds Of Appeal Vide Letter Dated 6Th August, 2018 Which Are Reproduced As Under: “1. The Ld. Cit (Appeals) Has Erred In Law & In Facts In Not Admitting The Additional Evidences Filed In Support Of The Appellant'S Claim Against The Additions Made In The Assessment. The Hon'Ble Tribunal Be Pleased To Admit The Same & Allow Necessary Reliefs. 2. The Ld. Cit (Appeals) Has Erred In Law & In Facts In Confirming The Action Of The Ld. A.O. In Holding That An Amount Of Rs.22,71,343/- Received In The Course Of Business Of Plying Of Motor Trucks Was To Be Assessed U/S. 56 Of The It Act & That No Further Allowance Of Expenditure From The Same Could Be Allowed.

For Appellant: Shri Mukund Bakshi, A.RFor Respondent: Shri Apoorva Bhardwaj, Sr.D.R

Section 194CSection 44ASection 56

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘,l अहमदाबाद "यायपीठ lh’ अहमदाबाद। अहमदाबाद। अहमदाबाद। अहमदाबाद। ,l-,e ,e-lh ,l ,l ,e ,e lhlh IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1990/Ahd/2016 "नधा"रण वष"/Assessment Year : 2011-12 Kalpesh Bhupendrabhai Vs. ITO, Brahambhatt, Ward – 5(2), Baroda, B/12, Mrudand Park Society, Now 3(1)(2), B/h. Bright School, VIP Road, Vadodara. Karelibaug, Vadodara – 390 018. अ…