How many judgments cite 11. Rakesh Gupta v. CIT P&H High Court?

37 judgments on BharatTax cite 11. Rakesh Gupta v. CIT P&H High Court (93 Taxmann.com 271), spanning 2019 to 2025.

Which sections of the Income Tax Act does 11. Rakesh Gupta v. CIT P&H High Court come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 143(1), Section 151, Section 133A.

11. Rakesh Gupta v. CIT P&H High Court

93 Taxmann.com 271High Court2018#3254 most cited

What is 11. Rakesh Gupta v. CIT P&H High Court authority for?

Reopening of assessment is based on a prima facie belief that income has escaped assessment. The Assessing Officer does not need to conclusively prove escapement of income to assume jurisdiction under section 147.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

Rakesh Gupta v CIT · 93 taxmann.com 271 · section 147 · reassessment · escapement of income · reason to believe · prima facie belief · tangible material · non application of mind · borrowed satisfaction · income escaping assessment

Sections most often in play

Section 143(3)Section 147 Section 148 Section 143(1)Section 151 Section 133A Section 68 Section 115BBE

Issues it is cited on

first proviso to section 147 section 151(1)kelvinator shell company live link non application of mind borrowed satisfaction tangible material income escaping assessment reason to believe reopening of assessment escapement of income

Judgments citing 11. Rakesh Gupta v. CIT P&H High Court

NARENDRA KACHRULAL ABAD,JALNA vs. INCOME-TAX OFFICER, WARD - 1,, JALNA

In the result, appeal of the assessee partly allowed

ITA 866/PUN/2019[2009-10]Status: DisposedITAT Pune06 Oct 2025AY 2009-10

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.866/Pun/2019 निर्धारण वषा / Assessment Year: 2009-10 Shri Narendra Kachrulal Abad, V The Income Tax Officer, Abad House, Nal Galli, S Ward-1, Jalna. Kadrabad, Jalna – 431203. Maharashtra. Pan: Acspa9531C Appellant/ Assessee Respondent / Revenue Assessee By Shri Hari Krishan – Ar Revenue By Shri Arvind Renge –Addl.Cit(Dr) Date Of Hearing 28/07/2025 Date Of Pronouncement 06/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)-1, Aurangabadpassed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2009-10 Dated 30.03.2019, Emanating From Order U/S.143(3) R.W.S 147Of The Income Tax Act, 1961, Dated 03.11.2017. The Assessee Has Raised The Following Concise Grounds Of Appeal :

Section 143(3)Section 148Section 250

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.866/PUN/2019 निर्धारण वषा / Assessment Year: 2009-10 Shri Narendra Kachrulal Abad, V The Income Tax Officer, Abad House, Nal Galli, s Ward-1, Jalna. Kadrabad, Jalna – 431203. Maharashtra. PAN: ACSPA9531C Appellant/ Assessee Respondent / Revenue Assessee by Shri Hari Krishan – AR Revenue by Shri Arvind Renge –Addl.CIT(DR) Date of hearing 28/07/2025 Date of pronouncement 06/10/2025 आदेश/ ORDER PER…

DCIT, CIRCLE- 24(2), NEW DELHI vs. SUPERSTAR INNOVATION PVT. LTD., NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 834/DEL/2018[2009-10]Status: DisposedITAT Delhi04 Sept 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.834/िद"ी/2018(िन.व. 2009-10) Deputy Commissioner Of Income Tax, Circle-24(2), R. No. 328, C.R Building, I.P Estate, ...... अपीलाथ"/Appellant New Delhi बनाम Vs. M/S. Superstar Innovation Pvt. Ltd., D-6/6032/2, Ground Floor, Vasant Kunj, New Delhi 110070 ..... "ितवादी/Respondent Pan: Aabcs 7795 Q Co No. 141/Del/2023 (A.Y.2009-10) In Ita No. 834/Del/2018 M/S. Superstar Innovation Pvt. Ltd., D-6/6032/2, Ground Floor, Vasant Kunj, New Delhi 110070 ...... अपीलाथ"/Appellant Pan: Aabcs 7795 Q बनाम Vs. Deputy Commissioner Of Income Tax, Circle-24(2), R. No. 328, C.R Building, I.P Estate, ..... "ितवादी/Respondent New Delhi अपीलाथ" "ारा/ Appellant By : Dr. Rakesh Gupta, S/Shri Somil Agarwal, Deepesh Garg & Shrey Jain, Advocates "ितवादी"ारा/Respondent By : Ms. Maninder Kaur & Ms. Neeju Gupta, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 06/06/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 04/09/2025

For Appellant: Dr. Rakesh Gupta, S/Shri Somil AgarwalFor Respondent: Ms. Maninder Kaur &

Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण िद"ी पीठ “जी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.834/िद"ी/2018(िन.व. 2009-10) Deputy Commissioner of Income Tax, Circle-24(2), R. No. 328, C.R Building, I.P Estate, ...... अपीलाथ"/Appellant New Delhi बनाम Vs. M/s. Superstar Innovation Pvt. Ltd., D-6/6032/2, Ground Floor, Vasant Kunj, New Delhi 110070 ..... "ितवादी/Respondent PAN: AABCS 7795 Q CO No. 141/DEL/2023 (A.Y.2009-10) In ITA No. 834/DEL/201…

ANCHITA PROPERTIES PVT. LTD. ,KOLKATA vs. ITO, WARD-12(1), KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 637/KOL/2024[2013-14]Status: DisposedITAT Kolkata22 Aug 2024AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 637/Kol/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [Pan:Aahca9115E] -Vs.- Income Tax Officer,………………………….……Respondent Ward-12(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 & I.T.A. No. 1067/Kol/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [Pan:Aahca9115E] -Vs.- Principal Commissioner Of Income Tax,…Respondent Pcit, Kolkata-2, Office Of The Income Tax Officer, Ward-12(1), Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069

Section 133(6)Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 263Section 68

…ITA No. 637/KOL/2024 (A.Y. 2013-2014) & Anchita Properties Pvt. Ltd. THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 637/KOL/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [PAN:AAHCA9115E] -Vs.- Income Tax Officer,………………………….……Respondent Ward-12(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 & I.T.A. No. 1067/KOL/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, K…

ANCHITA PROPERTIES PVT. LTD.,KOLKATA vs. P.C.I.T., KOLKATA - 2, KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 1067/KOL/2024[2013-2014]Status: DisposedITAT Kolkata22 Aug 2024AY 2013-2014

Section 133(6)Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 263Section 68

CHAMPION BUILDER PVT. LTD.,KOLKATA vs. ITO,WARD-1(3), GURGAON

In the result, both the appeals of the assessee are partly

ITA 462/DEL/2024[2015-16]Status: DisposedITAT Delhi21 Aug 2024AY 2015-16

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.462 & 463/Del/2024 िनधा"रणवष"/Assessment Years: 2015-16 & 2016-17

Section 144BSection 147Section 148Section 68

…I.T.A.Nos.462 & 463/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.462 & 463/Del/2024 िनधा"रणवष"/Assessment Years: 2015-16 & 2016-17 बनाम CHAMPION BUILDER PVT. LTD. ITO, 5, J.B.S., Halden Avenue, Vs. Ward-1(3), Silver Arcade, 2nd Floor, Room No.52, Gurgaon, Kolkata, West Bengal, 700105 Haryana. PAN No.AAACC0281G अपीलाथ" Appellant ""यथ"/Respondent Shri Manoj Kataruka, Adv. िनधा"रतीक"ओरसे /Assessee by Shri Om Parkash, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 01.07.2024 21.08.2024 उ"ोषणाक"तारीख/P…

ANAVYA INVESTMENTS PVT. LTD.,NEW DELHI vs. ITO WARD-2(4), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 4828/DEL/2019[2010-11]Status: DisposedITAT Delhi08 Apr 2024AY 2010-11

Bench: Shri C. N. Prasad & Shri M. Balaganeshm/S. Anavya Investments Pvt. Ltd, Vs. Ito, C/O. Sanjay & Sanjay, A-1-A, 14B, Ward-2(4), Janakpuri, New Delhi New Delhi (Appellant) (Respondent) Pan:Aahc4820A Assessee By : Shri Sanjay Garg, Ca Shri Akarsh Garg, Adv Revenue By: Shri Kanv Bali, Sr. Dr Date Of Hearing 11/01/2024 Date Of Pronouncement 08/04/2024

For Appellant: Shri Sanjay Garg, CAFor Respondent: Shri Kanv Bali, Sr. DR

Section 115JSection 139(1)Section 143(3)Section 147Section 148Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER M/s. Anavya Investments Pvt. Ltd, Vs. ITO, C/o. Sanjay & Sanjay, A-1-A, 14B, Ward-2(4), Janakpuri, New Delhi New Delhi (Appellant) (Respondent) PAN:AAHC4820A Assessee by : Shri Sanjay Garg, CA Shri Akarsh Garg, Adv Revenue by: Shri Kanv Bali, Sr. DR Date of Hearing 11/01/2024 Date of pronouncement 08/04/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.4828/Del/2019 for AY 2010-11, arises out of the order of the Commissioner of Income Tax (Appeals)-I, New Del…

M/S BLUE CITY TOWNSHIP & COLONIZERS,AMRITSAR. vs. THE INCOME TAX OFFICER,, AMRITSAR.

ITA 90/ASR/2017[2009-10]Status: DisposedITAT Amritsar14 Jul 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 147Section 148Section 151Section 234ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 90/Asr/2017 Assessment Year: 2009-10 M/s Blue City Township & V. Income Tax Officer, Colonizers SCF 10-C Ranjit Ward -5(1), Amritsar Avenue, Amritsar [PAN: AACCB 8256C] (Respondent) (Appellant) Appellant by Sh. Salil Kapoor, Adv. Respondent by Sh. Amit Jain, Sr. DR Date of Hearing : 30.05.2023 Date of Pronouncement : 14.07.2023 ORDER Per Dr. M. L. Meena, AM: The captioned appeal has been filed by the assessee against the order of the Ld. Commis…

SHRI HARBANS SINGH MANN,MANSA vs. INCOME TAX OFFICER WARD-1 (4), MANSA

In the result, the ground no

ITA 129/ASR/2022[2010-10]Status: DisposedITAT Amritsar07 Jul 2023AY 2010-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.129/Asr/2022 Assessment Year: 2010-11

Section 147Section 148Section 151Section 250oSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.129/Asr/2022 Assessment Year: 2010-11 Sh. Harbans Singh, Mann Vs. ITO-Ward-1(4), H. No. B-II-4, Gali No. 1, New Mansa. Court Road, Mansa. [PAN: -BFXPM5071G] (Appellant) (Respondent) Appellant by Sh. Sudhir Sehgal & Sh. P.K. Singla, Adv. Respondent by Sh. Pradeep Kumar, Sr. DR Date of Hearing 13.06.2023 Date of Pronouncement 07.07.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Commissioner o…

JAGADEESAN CHANDRAMOULI ,CHENNAI vs. ITO NON CORPORATE W-5(1) CHENNAI, CHENNAI

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

ITA 297/CHNY/2023[2010-11]Status: DisposedITAT Chennai26 Jun 2023AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.: 297/Chny/2023 िनधा"रण वष" /Assessment Year: 2010-11 Shri Jagadeesan The Income Tax Officer, Chandramouli, V. Corporate Ward 5(1), A5, No.43, Srivatsam Chennai. Thirumalai Pillai Road, T.Nagar, Chennai – 600 017. Pan: Adhpc 9237F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : None ""यथ" क" ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 26.06.2023 घोषणा क" तारीख/Date Of Pronouncement : 26.06.2023

For Appellant: NoneFor Respondent: Shri D. Hema Bhupal, JCIT

Section 143(3)

…अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ीमहावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 297/CHNY/2023 िनधा"रण वष" /Assessment Year: 2010-11 Shri Jagadeesan The Income Tax Officer, Chandramouli, v. Corporate Ward 5(1), A5, No.43, Srivatsam Chennai. Thirumalai Pillai Road, T.Nagar, Chennai – 600 017. PAN: ADHPC 9237F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : None ""यथ" क" ओर से/Respondent by : Shri D. Hema Bhup…

BIKASH DEB,BHUBANESWAR vs. DCIT, CIRCLE-2(1), BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

ITA 388/CTK/2019[2010-11]Status: DisposedITAT Cuttack17 Jan 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.357 & 388/Ctk/2019 /2019 Assessment Years : 2009-10 & 2010 10 & 2010-11 Bikash Dev Bikash Dev, Flat No.101, Vs. Dcit, Circle Dcit, Circle-2(1), Haraprity Haraprity Apar Apartment, Bhubaneswar. Bhubaneswar. Vivekananda Vivekananda Marg, Marg, Old Old Town, Bhubaneswar. Town, Bhubaneswar. Pan/Gir No. Pan/Gir No.Ahepd 0737 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.K.Bal, Adv K.K.Bal, Adv Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 17/01 01/2023 Date Of Pronouncement : 17/01 /01/2023 O R D E R

For Appellant: Shri K.K.Bal, AdvFor Respondent: Shri M.K.Gautam

Section 143(1)Section 147Section 148Section 149Section 21(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.357 & 388/CTK/2019 /2019 Assessment Years : 2009-10 & 2010 10 & 2010-11 Bikash Dev Bikash Dev, Flat No.101, Vs. DCIT, Circle DCIT, Circle-2(1), Haraprity Haraprity Apar Apartment, Bhubaneswar. Bhubaneswar. Vivekananda Vivekananda Marg, Marg, Old Old Town, Bhubaneswar. Town, Bhubaneswar. PAN/GIR No. PAN/…

BIKASH DEB,BHUBANESWAR vs. DCIT CIRCLE- 2(1), BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

ITA 357/CTK/2019[2009-10]Status: DisposedITAT Cuttack17 Jan 2023AY 2009-10

For Appellant: Shri K.K.Bal, AdvFor Respondent: Shri M.K.Gautam

Section 143(1)Section 147Section 148Section 149Section 21(5)

ITO WARD - 10(4), NEW DELHI vs. GUNGUN GOLD INFRA PVT LTD, NEW DELHI

The appeal is allowed for statistical purposes

ITA 5143/DEL/2019[2010-11]Status: DisposedITAT Delhi15 Sept 2022AY 2010-11

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmaito, Vs. Gungun Gold Infra Pvt. Ltd, 3Rd Floor, 1185, Kucha Ward-10(4), New Delhi Mahajani, Chandni Chowk, New Delhi (Appellant) (Respondent) Pan:Aahcs7132B

For Appellant: Shri Hiren Mehta, CAFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143(1)Section 147Section 148

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITO, Vs. Gungun Gold Infra Pvt. Ltd, 3rd Floor, 1185, Kucha Ward-10(4), New Delhi Mahajani, Chandni Chowk, New Delhi (Appellant) (Respondent) PAN:AAHCS7132B Assessee by : Shri Hiren Mehta, CA Shri Nirbhay Mehta, Adv Revenue by: Shri Rajesh Kumar, CIT DR Date of Hearing 01/09/2022 Date of pronouncement 15/09/2022 O R D E R PER ANUBHAV SHARMA, J. M.: 1. The appeal has been preferred by the revenue against the order dated 26.03.2019 of CIT(A)-08, New Delhi (hereinafter ref…

SHRI BALJINDER SINGH ,BATHINDA vs. INCOME TAX OFFICER, WARD 2(1), BATHINDA

In the result, both the appeals are disposed off in the terms indicated as above

ITA 148/ASR/2018[2009-10]Status: DisposedITAT Amritsar24 Aug 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. J. K. Gupta, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR

Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 147/Asr/2018 Assessment Year: 2009-10 Smt. Manjit Kaur Vs. Income Tax Officer, W/o Sh. Lakhwinder Singh, Ward-2(1), Bathinda #175, Vill. Balhar Vinju, Goniana, Distt. Bathinda [PAN: BZIPK 5655B] (Appellant) (Respondent) I.T.A. No. 148/Asr/2018 Assessment Year: 2009-10 Sh. Baljinder Singh, Vs. Income Tax Officer, S/o Gurnam Singh, Ward-2(1), Bathinda #175, Vill. Balhar Vinju, Goniana, Distt. Bathinda [PAN: CPYPS 0299J] (Appellant) (Respondent)…

SHRIMATI MANJIT KAUR,BATHINDA vs. INCOME TAX OFFICER, WARD 2 (1), BATHINDA

In the result, both the appeals are disposed off in the terms indicated as above

ITA 147/ASR/2018[2009-10]Status: DisposedITAT Amritsar24 Aug 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. J. K. Gupta, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR

Section 148Section 69A

SMT. ANJANA SHARMA,JAIPUR vs. ITO, WARD-2(2), JAIPUR

In the result, this appeal of the assessee is partly allowed

ITA 1214/JPR/2019[2013-14]Status: DisposedITAT Jaipur25 Nov 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1214/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2013-14 Cuke Smt. Anjana Sharma, I.T.O., Vs. M-115-B, Plot No. F-115, Mahesh Ward 2(2), Colony, J.P. Underpass, Tonk Jaipur. Road, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Bgdps 5144 R Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Ashok Kumar Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 22/09/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 25/11/2021 Vkns'K@ Order

For Appellant: Shri Ashok Kumar Gupta (Adv)For Respondent: Smt. Monisha Choudhary (JCIT)

Section 115BSection 143(2)Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1214/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2013-14 cuke Smt. Anjana Sharma, I.T.O., Vs. M-115-B, Plot No. F-115, Mahesh Ward 2(2), Colony, J.P. Underpass, Tonk Jaipur. Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BGDPS 5144 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Ashok Kumar Gupta (Adv) jktLo dh vk…

NEEL BUILDERS PVT LTD,NEW DELHI vs. ITO WARD - 18(1), NEW DELHI

In the result, the appeal of assessee is allowed

ITA 6336/DEL/2019[2008-09]Status: DisposedITAT Delhi02 Dec 2020AY 2008-09

Bench: Shri Bhavnesh Saini

For Appellant: For RevenueFor Respondent: Shri Ved Prakash Mishra, Sr. Dr

Section 132Section 143(1)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.6336/Del./2019 Assessment Year 2008-09 Neel Builders Pvt. Ltd. Income Tax Officer, C/o Kapil Goel, Adv. vs. Ward 18(1), F-26/124, Sector-7, New Delhi. Rohini, New Delhi. PAN No. AABCN9572C (Appellant) (Respondent) Shri Kapil Goel, Advocate For Assessee : For Revenue : Shri Ved Prakash Mishra, Sr. Dr Date of Hearing : 23.11.2020 Date of Pronouncement : 02.12.2020 ORDER This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-37, New Delhi dated 28.06.2019 for AY 2008-09…

SHRI SURESH CHAND NAHATA,JAIPUR vs. INCOME TAX OFFICER, WARD-1-1, JAIPUR

In the result, the appeal of the assessee is dismissed

ITA 355/JPR/2019[2010-11]Status: DisposedITAT Jaipur28 Feb 2020AY 2010-11

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 355/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year : 2010-11 Cuke Shri Suresh Chand Nahata The Ito Vs. 1214, Partaniyon Ka Rasta Ward- 1(1) Johri Bazar, Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Aaypn 3419 L Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : None (Written Submission) Jktlo Dh Vksj Ls@ Revenue By : Ms. Chanchal Meena, Jcit-Dr Lquokbz Dh Rkjh[K@ Date Of Hearing : 03/03/2020 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 04/03/2020 Vkns'K@ Order Per Vijay Pal Rao, Jm This Appeal By The Assessee Is Directed Against The Order Of Ld. Cit(A)-1, Jaipur Dated 13-12-2018 For The Assessment Year 2010-11. 2.1 None Appeared On Behalf Of The Assessee When This Appeal Was Called For Hearing Despite The Notice Was Duly Received By The Assessee As Per Acknowledgment Available On Record. The Ld.Ar Of The Assessee Has Though Filed The Written Submission Vide Letter Dated 12-12-2019. 2 Shri Suresh Chand Nahata Vs Ito , Ward-1(1), Jaipur Accordingly, In The Facts & Circumstances Of The Case, We Propose To Hear & Dispose Off This Appeal Of The Assessee Ex-Parte By Considering

For Appellant: None (Written Submission)For Respondent: Ms. Chanchal Meena, JCIT-DR

Section 143(1)Section 143(3)Section 145(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k Before : Shri Vijay Pal Rao, JM & Shri Vikram Singh Yadav, AM vk;dj vihy la-@ITA No. 355/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2010-11 cuke Shri Suresh Chand Nahata The ITO Vs. 1214, Partaniyon Ka Rasta Ward- 1(1) Johri Bazar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@ PAN/GIR No.: AAYPN 3419 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None (Written Submission) jktLo dh vksj ls@ Revenue by : Ms. Ch…

GOEL WAX (P) LTD.,NEW DELHI vs. ITO, WARD-11(4), NEW DELHI

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 2075/DEL/2018[2008-809]Status: DisposedITAT Delhi07 Jan 2020AY 2008-809

Bench: Shri H.S. Sidhuassessment Year : 2008-09

For Appellant: Sh. Raj Kumar, CAFor Respondent: Sh. Manoj Kumar Chopra, Sr. DR

Section 132Section 139(1)Section 143(2)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 M/S GOEL WAX (P) LTD., Vs. ITO, WARD 11(4), C/O RAJ KUMAR & ASSOCIATES, NEW DELHI CAs, L-7A, SOUTH EXTENSION, PART-2, NEW DELHI – 49 (PAN: AAACG0121F) (Appellant) (Respondent) Assessee by : Sh. Raj Kumar, CA Department by : Sh. Manoj Kumar Chopra, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-35, New Delhi on 01.12.2017 in relation to the assessment year 2008-09 on the following grounds:- 1. That under the facts and c…

JAI PAL,PANIPAT vs. ITO WARD 2, PANIPAT

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 2750/DEL/2019[2010-11]Status: DisposedITAT Delhi06 Jan 2020AY 2010-11

Bench: Shri H.S. Sidhuassessment Year : 2010-11

For Appellant: Ms. Rano Jain, Adv. & Ms. Mansi Jain, CAFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR

Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2010-11 JAI PAL, Vs. ITO, WARD-2, H.NO. 2198, E-BLOCK, PANIPAT ANSAL SUSHANT CITY, PANIPAT HARYANA (PAN: ASCPS2095M) (Appellant) (Respondent) Assessee by : Ms. Rano Jain, Adv. & Ms. Mansi Jain, CA Department by : Sh. Pradeep Singh Gautam, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A), Karnal on 23.01.2019 in relation to the assessment year 2010-11 on the following grounds:- 1. On the facts and circumstances of the case, the or…

APC AIR SYSTEMS P.LTD,NEW DELHI vs. ITO, WARD-3(1), NEW DELHI

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 4715/DEL/2018[2008-09]Status: DisposedITAT Delhi01 Jan 2020AY 2008-09

Bench: Shri H.S. Sidhuassessment Year : 2008-09

For Appellant: Mrs. Sonia Rani, CAFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR

Section 144Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 APC AIR SYSTEMS P. LTD., Vs. ITO, WARD-3(1), 1/7236, EAST GORAKH PARK, NEW DELHI BEHIND HANUMAN MANDIR, SHAHDARA, NEW DELHI – 110 032 (PAN: AAECA7472P) (Appellant) (Respondent) Assessee by : Mrs. Sonia Rani, CA Department by : Sh. Pradeep Singh Gautam, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-I, New Delhi on 08.05.2018 in relation to the assessment year 2008-09 on the following grounds:- 1. That the Ld. CIT(A) err…

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