143 ITR 814 (M.P.) and Awadhesh Pratap Singh Abdul Rehman and Bros. v. CIT (76 Taxmann 106)

RADHAKISHAN BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

ITA 695/JPR/2025[2016-17]Status: DisposedITAT Jaipur10 Sept 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CA &For Respondent: Shri Gorav Avasthi, JCIT

Section 139Section 144Section 147rSection 148Section 148ASection 194CSection 251Section 68

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;djvihy la-@ITA Nos. 694 & 695/JP/2025 fu/kZkj.ko"kZ@Assessment Years : 2015-16 & 2016-17 cuke Radhakishan Beniwal DCIT Vs. Ward No. 14, Behind Kishan Hostel Cirecle-01, Krishim Mandi Road, Nagarpalika Jaipur Degana Goredi Chancha Nagaur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AGMPB3851A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :…

RADHAKISHNA BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

ITA 694/JPR/2025[2015-16]Status: DisposedITAT Jaipur10 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CA &For Respondent: Shri Gorav Avasthi, JCIT

Section 139Section 144Section 147rSection 148Section 148ASection 194CSection 251Section 68

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;djvihy la-@ITA Nos. 694 & 695/JP/2025 fu/kZkj.ko"kZ@Assessment Years : 2015-16 & 2016-17 cuke Radhakishan Beniwal DCIT Vs. Ward No. 14, Behind Kishan Hostel Cirecle-01, Krishim Mandi Road, Nagarpalika Jaipur Degana Goredi Chancha Nagaur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AGMPB3851A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :…

M/S KANAK VRINDAVAN RESORTS LIMITED,JAIPUR vs. INCOME TAX OFFICER, WARD 6(2), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 543/JPR/2025[2016-17]Status: DisposedITAT Jaipur02 Sept 2025AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT

Section 143(1)(a)Section 143(2)Section 143(3)Section 145Section 37

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 543/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke M/s Kanak Vrindavan Resorts ITO, Vs. Limited Ward 6(2), 4th Floor-123, Jan Path, Shyam Jaipur Nagar, New Sanganer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACK8480D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tarun Mittal, CA…

R.H. AGRO OVERSEAS (P) LTD,NEW DELHI vs. ACIT, CIRCLE-21(2), NEW DELHI

The appeal of the revenue is dismissed being devoid of any merit and bereft of any reasoning

ITA 1151/DEL/2021[2014-15]Status: DisposedITAT Delhi06 Jun 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Royr.H. Agro Overseas (P) Vs. Acit, Circle -21(2) Limited, A-7, 1St Floor, R. No. 222, C.R Bldg. South Exntension, New Delhi – 110002 Part-H, New Delhi – 110049 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcr1069G Appellant .. Respondent Acit, Circle-20(2) Vs. M/S R.H. Agro Overseas New Delhi Pvt.Ltd. A-7, 1St Floor, South Extn. Part-Ii New Delhi- 110049 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcr1069G Appellant .. Respondent

For Appellant: Sh. Raj Kumar Gupta, CAFor Respondent: Ms. Monika Singh, CIT, DR

Section 143(3)Section 145

…P a g e | 1 ITA No\. 1151/Del/2021 & R.H.Agro Overseas Pvt. Ltd. (AYs. 2013-14 & 2014-15) THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER R.H. Agro Overseas (P) Vs. ACIT, Circle -21(2) Limited, A-7, 1st Floor, R. No. 222, C.R Bldg. South Exntension, New Delhi – 110002 Part-H, New Delhi – 110049 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCR1069G Appellant .. Respondent ACIT, Circle-20(2) Vs. M/s R.H. Agro Overseas New Delhi Pvt.Ltd. A-7, 1st Floor, South Extn. Part-II New Delhi- 110049 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCR1…

ACIT, CIRCLE-20(2), NEW DELHI vs. R.H. AGRO OVERSEAS (P) LTD., NEW DELHI

The appeal of the revenue is dismissed being devoid of any merit and bereft of any reasoning

ITA 4964/DEL/2018[2013-14]Status: DisposedITAT Delhi06 Jun 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Royr.H. Agro Overseas (P) Vs. Acit, Circle -21(2) Limited, A-7, 1St Floor, R. No. 222, C.R Bldg. South Exntension, New Delhi – 110002 Part-H, New Delhi – 110049 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcr1069G Appellant .. Respondent Acit, Circle-20(2) Vs. M/S R.H. Agro Overseas New Delhi Pvt.Ltd. A-7, 1St Floor, South Extn. Part-Ii New Delhi- 110049 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcr1069G Appellant .. Respondent

For Appellant: Sh. Raj Kumar Gupta, CAFor Respondent: Ms. Monika Singh, CIT, DR

Section 143(3)Section 145

…P a g e | 1 ITA No\. 1151/Del/2021 & R.H.Agro Overseas Pvt. Ltd. (AYs. 2013-14 & 2014-15) THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER R.H. Agro Overseas (P) Vs. ACIT, Circle -21(2) Limited, A-7, 1st Floor, R. No. 222, C.R Bldg. South Exntension, New Delhi – 110002 Part-H, New Delhi – 110049 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCR1069G Appellant .. Respondent ACIT, Circle-20(2) Vs. M/s R.H. Agro Overseas New Delhi Pvt.Ltd. A-7, 1st Floor, South Extn. Part-II New Delhi- 110049 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCR1…

RAJESH KHANNA,NEELKANTH PLYWOOD, YAMUNANAGAR vs. INCOME TAX OFFICER, WARD-3, INCOME TAX OFFICER, YAMUNANAGAR

In the result, the assessee's appeal in ITA

ITA 62/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh19 Aug 2024AY 2018-19

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Goel, CAFor Respondent: Shri Dharam Vir, JCIT Sr.DR

Section 148Section 69A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 62/CHD/2024 "नधा"रण वष" / Assessment Year. : 2018-19 Shri Rajesh Khanna, Vs The ITO, Neelkanth Plywood, Khazuri Road, Ward - 3, Yamuna Nagar. Yamuna Nagar. "थायी लेखा सं./PAN /TAN No: AGJPK1206H अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 230/CHD/2024 "नधा"रण वष" / Assessment Year. : 2018-19 The ITO, Vs Shri Rajesh Khanna, Ward - 3, Neelkanth Plywood Khazuri Road, Yamuna Nagar. Y…

INCOME TAX OFFICER, YAMUNA NAGAR vs. RAJESH KHANNA, YAMUNA NAGAR

In the result, the assessee's appeal in ITA

ITA 230/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh19 Aug 2024AY 2018-19

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Goel, CAFor Respondent: Shri Dharam Vir, JCIT Sr.DR

Section 148Section 69A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 62/CHD/2024 "नधा"रण वष" / Assessment Year. : 2018-19 Shri Rajesh Khanna, Vs The ITO, Neelkanth Plywood, Khazuri Road, Ward - 3, Yamuna Nagar. Yamuna Nagar. "थायी लेखा सं./PAN /TAN No: AGJPK1206H अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 230/CHD/2024 "नधा"रण वष" / Assessment Year. : 2018-19 The ITO, Vs Shri Rajesh Khanna, Ward - 3, Neelkanth Plywood Khazuri Road, Yamuna Nagar. Y…

M/S RAJENDRA PRASAD SRIVASTAVA,AZAMGARH vs. ACIT, RANGE - AZAMGARH, AZAMGARH

In the result, the appeal of the assessee is dismissed

ITA 164/VNS/2019[2013-2014]Status: DisposedITAT Varanasi07 Feb 2023AY 2013-2014

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 M/S Rajendra Prasad Srivastava, Vs. Asstt. Commissioner Of Income Sarfuddinpur, Near Railway Tax, Range-Azamgarh Station, Azamgarh-276001 Pan-Aakfr2986A (Appellant) (Respondent) Appellant By: Sh.Hari N. Singh Bisen, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 11.01.2023 Date Of Pronouncement: 07.02.2023

For Appellant: Sh.Hari N. Singh Bisen, C.AFor Respondent: Sh. A.K. Singh, Sr. DR

Section 143(2)Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUITBENCH,VARANASI BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 M/s Rajendra Prasad Srivastava, vs. Asstt. Commissioner of Income Sarfuddinpur, Near Railway Tax, Range-Azamgarh Station, Azamgarh-276001 PAN-AAKFR2986A (Appellant) (Respondent) Appellant by: Sh.Hari N. Singh Bisen, C.A. Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 11.01.2023 Date of pronouncement: 07.02.2023 O R D E R PER VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 09.05.2019 of CIT(A) for the…

SRINATH REDDY NALLA ,HYDERABAD vs. INCOME TAX OFFICER, WARD-6(2), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 1233/HYD/2019[2013-14]Status: DisposedITAT Hyderabad18 Oct 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2013-14 Shri Srinath Reddy Nalla, Vs. Income Tax Officer, R/O.Hyderabad. Ward – 6(2), Pan : Aagpn8178E. Hyderabad (Appellant) (Respondent) Assessee By: Shri A. Srinivas, Ca Revenue By: Shri Kumar Aditya Date Of Hearing: 17/10/2022 Date Of Pronouncement: 18/10/2022 O R D E R Per Laliet Kumar, J.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.03.2019 Passed By The Learned Commissioner Of Income Tax (Appeal) – 6, Hyderabad Relating To A.Y.2013-14. Ita 1233/Hyd/2019

For Appellant: Shri A. Srinivas, CAFor Respondent: Shri Kumar Aditya

Section 144Section 145(3)Section 50

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2013-14 Shri Srinath Reddy Nalla, Vs. Income Tax Officer, R/o.Hyderabad. Ward – 6(2), PAN : AAGPN8178E. Hyderabad (Appellant) (Respondent) Assessee by: Shri A. Srinivas, CA Revenue by: Shri Kumar Aditya Date of hearing: 17/10/2022 Date of pronouncement: 18/10/2022 O R D E R Per Laliet Kumar, J.M This appeal filed by the assessee is directed against the order dated 29.03.2019 passed by the learned Commissioner of…

ACIT CIR, 31 (1) ROOM NO. 217, NEW DELHI vs. RNGS CONSORTIUM, NEW DELHI

In the result ITA No. 153/Del/2009 is dismissed

ITA 2238/DEL/2008[2004-2005]Status: DisposedITAT Delhi20 Dec 2018AY 2004-2005

Bench: Shri Amit Shukla & Shri Prashant Maharishiasst Commissioner Of Income Vs. M/S. Rngs Consortium, Tax, 8, Aradhana Colony, Circle-31(1), Cr Building, Ip Sector-13, Rk Puram, New Estate, New Delhi Delhi (Appellant) (Respondent) Dcit, Vs. M/S. Expotec International Circle-11(1), Ltd, 8, Aradhana Colony, Rk New Delhi Puram, Sector-13, New Delhi (Appellant) (Respondent)

For Appellant: Shri Ajay vohra, Sr. AdvFor Respondent: Shri Surender Pal, Sr. DR

Section 144Section 145(3)Section 44A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F ”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Asst Commissioner of Income Vs. M/s. RNGS Consortium, Tax, 8, Aradhana Colony, Circle-31(1), CR Building, IP Sector-13, RK Puram, New Estate, New Delhi Delhi (Appellant) (Respondent) DCIT, Vs. M/s. Expotec International Circle-11(1), ltd, 8, Aradhana Colony, RK New Delhi Puram, Sector-13, New Delhi (Appellant) (Respondent) Revenue by : Shri Surender Pal, Sr. DR Assessee by: Shri Ajay vohra, Sr. Adv Shri Deepesh Jain, CA Date of Hearing 08/10/2018 Date of pronouncement…

ACE BUILD TECH,NEW DELHI vs. ADIT, GURGAON

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

ITA 2898/DEL/2015[2011-12]Status: DisposedITAT Delhi16 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri K.V.S.R. Krishna, CA & ShriFor Respondent: Shri Surjit Kumar, Sr.D.R

Section 143(3)Section 144Section 145(3)Section 43BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No.2898/DEL/2015 Assessment Year: 2011-12 M/s. Ace Buildtech, v. ADIT Range-I, Flat No.257, Cycle Market, Gurgaon. Jhandewalan Extn., New Delhi. TAN/PAN: AAMFA 6561C (Appellant) (Respondent) Appellant by: Shri K.V.S.R. Krishna, CA & Shri Aman Goel, CA Respondent by: Shri Surjit Kumar, Sr.D.R. Date of hearing: 04 07 2018 Date of pronouncement: 16 07 2018 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order…

THE ITO-3(3), INDORE vs. M/S. MUNGAD STRIPS & ALLOYS PVT. LTD., INDORE

In the result, the appeal of the Revenue is partly allowed

ITA 326/IND/2016[2010-11]Status: DisposedITAT Indore28 Feb 2017AY 2010-11

Bench: Shri C. M. Garg & Shri O.P. Meena

Section 115JSection 143(3)Section 145(3)

…ITO 3(3) Indore vs. M/s. Mungad Strips & Alloys P.Ltd.,Indore.I.T.A.NO. 326/Ind/2016 Page 1 of 13 आयकर अपील"य अ"धकरण ,इ"दौर "यायपीठ ,इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी सी.एम.गग" ,"या"यक सद"य तथा "ी ओ.पी.मीना ,लेखा सद"य के सम" BEFORE SHRI C. M. GARG, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं /.I.T.A. No.326/Ind/2016 "नधा"रण वष" / Assessment Year : 2010-11 ITO, vs. M/s. Mungad Strips & 3(3), Alloys Pvt.Ltd., Indore. 7, Nagarchi Bakhal Bazar, Indore अपीलाथ" /Appellant अपीलाथ" अपीलाथ" अपीलाथ" ""यथ" / ""यथ" /Respondent ""यथ" / ""यथ" / "था.ले.सं./PAN: AAFCM9363C अ…

BHAGIRATHI ASSOCIATES,HOOGHLY vs. I.T.O WD - 1(2),HOOGHLY., HOOGHLY

In the result, assessee’s appeal stands allowed for statistical purposes

ITA 562/KOL/2013[2009-10]Status: DisposedITAT Kolkata10 Aug 2016AY 2009-10

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2006-07

Section 143(2)Section 143(3)Section 40

…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:2006-07 Bhagirathi Associates ITO Ward-1(2), बनाम / 23 & 24, Bazaar Lane, Hooghly-712 101 V/s. Chatra, Hooghly-712004 West Bengal [PAN No.AAGFB 7985 E] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Subhash Agarwal, Advocate अपीलाथ" क" ओर से/By Appellant Shri Sallong Yadan, Addl. CIT-DR ""यथ" क" ओर से/By Respondent 27-06-2016 सुनवाई क" तार"ख/Date of Hearing घोषणा क" तार"ख/Date of Pronouncement 10-08-2016 आदेश /O R D E R PER Waseem Ahmed, Acc…

143 ITR 814 (M.P.) and Awadhesh Pratap Singh Abdul Rehman and Bros. v. CIT

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