11 Index Logistics Pvt Ltd & Ismail Muhammed Khan. 4) In Maa Vaishnavi Sponge Ltd. v. DGIT

21 Taxmann.com 512High Court2012#5717 most cited

What is 11 Index Logistics Pvt Ltd & Ismail Muhammed Khan. 4) In Maa Vaishnavi Sponge Ltd. v. DGIT authority for?

An order under Section 132(3) of the Income Tax Act, 1961, can only be passed if the authorised officer believes a specific asset found during a search represents an undisclosed asset. Such an order cannot be used to ascertain whether transactions in accounts represent undisclosed income, nor is it automatically applicable for the period prescribed under Section 132(8A).

20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Also referred to as

11 Index Logistics Pvt Ltd & Ismail Muhammed Khan · Section 132(3) · Section 132(8A) · undisclosed asset · search · seizure · assessment · unauthorised officer · income tax

Sections most often in play

Section 153BSection 115BBESection 132(3)Section 132(8A)Section 153ASection 68Section 69CSection 250

Issues it is cited on

section 132(5)section 132(3)section 132(2)section 65(b)section 65asection 158besection 153b(1)(a)section 62section 119(1)section 153(2)warrant of authorisationtime barred assessment

Judgments citing 11 Index Logistics Pvt Ltd & Ismail Muhammed Khan. 4) In Maa Vaishnavi Sponge Ltd. v. DGIT

MR ISMAIL MUHAMMAD KHAN ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4289/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

MR ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4288/MUM/2023[2019-20]Status: DisposedITAT Mumbai20 Jun 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

MR ISMAIL MUHAMMAD KHAN ,MUMBAI vs. ASSISATNT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4286/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4273/MUM/2023[2016-17]Status: DisposedITAT Mumbai20 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME, CENTRAL CIRCLE-1 (2),, MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4272/MUM/2023[2017-18]Status: DisposedITAT Mumbai20 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the\nassessees are stands allowed

ITA 4267/MUM/2023[2011-12]Status: DisposedITAT Mumbai20 Jun 2025AY 2011-12
Section 153ASection 250Section 68Section 69C

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“C” BENCH MUMBAI\nBEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\n\n| ITA No. | A.Y | Applicant | Respondent |\n|---|---|---|---|\n| 3347/Mum/2023 | 2016-17 | M/s Index Logistics Pvt | ACIT, CC-1(2) |\n| 3346/Mum/2023 | 2017-18 | Ltd, | Room No. 906, 9th |\n| 3362/Mum/2023 | 2018-19 | 105, Ascot Centre, | Floor, Pratishta |\n| 3361/Mum/2023 | 2019-20 | Sahara Airport Road, | Bhavan |\n| 3360/Mum/2023 | 2020-21 | Andheri (E), Mumbai | MK Road, Mumbai |\n| | | PAN - AABCI3631H | |\n| 4267/Mum/2023 | 2011-12 | I…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3362/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3361/MUM/2023[2019-20]Status: DisposedITAT Mumbai20 Jun 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3360/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3347/MUM/2023[2016-17]Status: DisposedITAT Mumbai20 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3346/MUM/2023[2017-18]Status: DisposedITAT Mumbai20 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 180/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.172 to 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 to 2020-21) M/s. Polisetty Somasundaram, Vs. The Deputy Commissioner of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. PAN: AACFP 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant b…

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 179/VIZ/2023[2019-20]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.172 to 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 to 2020-21) M/s. Polisetty Somasundaram, Vs. The Deputy Commissioner of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. PAN: AACFP 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant b…

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 178/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.172 to 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 to 2020-21) M/s. Polisetty Somasundaram, Vs. The Deputy Commissioner of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. PAN: AACFP 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant b…

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 177/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.172 to 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 to 2020-21) M/s. Polisetty Somasundaram, Vs. The Deputy Commissioner of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. PAN: AACFP 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant b…

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 176/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.172 to 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 to 2020-21) M/s. Polisetty Somasundaram, Vs. The Deputy Commissioner of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. PAN: AACFP 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant b…

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 175/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.172 to 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 to 2020-21) M/s. Polisetty Somasundaram, Vs. The Deputy Commissioner of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. PAN: AACFP 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant b…

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 174/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.172 to 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 to 2020-21) M/s. Polisetty Somasundaram, Vs. The Deputy Commissioner of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. PAN: AACFP 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant b…

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 173/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.172 to 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 to 2020-21) M/s. Polisetty Somasundaram, Vs. The Deputy Commissioner of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. PAN: AACFP 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant b…

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 172/VIZ/2023[2012-13]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.172 to 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 to 2020-21) M/s. Polisetty Somasundaram, Vs. The Deputy Commissioner of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. PAN: AACFP 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant b…

11 Index Logistics Pvt Ltd & Ismail Muhammed Khan. 4) In Maa Vaishnavi Sponge Ltd. v. DGIT (21 Taxmann.com 512) — Cited in 20 Judgments | BharatTax