158BB. 2. CIT v. Devesh Singh

24 Taxmann.com 26High Court2012#15407 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Judgments citing 158BB. 2. CIT v. Devesh Singh

Kusum Mittal, Haryana vs. DCIT, CC-1, Gurgaon

ITA 808/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Mar 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

Section 132Section 143(2)Section 153ASection 55ASection 56(2)(vii)

…the case of Shiva Cement Ltd. Vs. Director of Income Tax (Inv.), Bhubaneswar reported in (2021) 132 Taxmann.com 286 (Orissa) and also relied on the Full Bench Judgment of Allahabad High Court in the case of Commissioner of Income Tax Vs. Devesh Singh (2012) 24 Taxmann.com 26 (All.) (FB) thus, sought for dismissal of the Ground No. 1 and its sub Grounds of the assessee. 7. We have heard both the parties and perused the material available on record. The search and seizure operation u/s 132 of the Act in the case of M/s Raj Cotton Group has been initiated on Page 6 of 21 Kusum Mittal 23/08/2017, wherein the…

Tharif Builders P. Ltd, Kozhikkode vs. Theacit, Kozhikkode

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

ITA 489/COCH/2019[2016-17]Status: DisposedITAT Cochin19 May 2020AY 2016-17

Bench: S/Shri Chandra Poojari, Am &George George K., Jm

Section 132Section 133ASection 143(3)Section 153A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM &GEORGE GEORGE K., JM ITA Nos. 487 to 489/Coch/2019 Assessment Years: 2014-15, 2015-16 and 2016-17 M/s. Tharif Builders, Vs. The Assistant Commissioner of Thariff Arcade, Puthiyara, Income-tax, Central Circle-2, Kozhikode-673 004. Kozhikode. [PAN: AADCT 5386J] (Assessee -Appellant) (Revenue-Respondent) Assessee by Shjri C.B.M. Warrier, CA Revenue by Shri Mritunjaya Sharma, Sr. DR Date of Hearing 09/03/2020 Date of Pronouncement 19/05/2020 O R D E R Per CHANDRA POOJARI, AM: These three appeals filed by the…

Tharif Builders P. Ltd, Kozhikkode vs. Theacit, Kozhikkode

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

ITA 488/COCH/2019[2015-16]Status: DisposedITAT Cochin19 May 2020AY 2015-16

Bench: S/Shri Chandra Poojari, Am &George George K., Jm

Section 132Section 133ASection 143(3)Section 153A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM &GEORGE GEORGE K., JM ITA Nos. 487 to 489/Coch/2019 Assessment Years: 2014-15, 2015-16 and 2016-17 M/s. Tharif Builders, Vs. The Assistant Commissioner of Thariff Arcade, Puthiyara, Income-tax, Central Circle-2, Kozhikode-673 004. Kozhikode. [PAN: AADCT 5386J] (Assessee -Appellant) (Revenue-Respondent) Assessee by Shjri C.B.M. Warrier, CA Revenue by Shri Mritunjaya Sharma, Sr. DR Date of Hearing 09/03/2020 Date of Pronouncement 19/05/2020 O R D E R Per CHANDRA POOJARI, AM: These three appeals filed by the…

Tharif Builders P. Ltd, Kozhikkode vs. Theacit, Kozhikkode

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

ITA 487/COCH/2019[2014-15]Status: DisposedITAT Cochin19 May 2020AY 2014-15

Bench: S/Shri Chandra Poojari, Am &George George K., Jm

Section 132Section 133ASection 143(3)Section 153A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM &GEORGE GEORGE K., JM ITA Nos. 487 to 489/Coch/2019 Assessment Years: 2014-15, 2015-16 and 2016-17 M/s. Tharif Builders, Vs. The Assistant Commissioner of Thariff Arcade, Puthiyara, Income-tax, Central Circle-2, Kozhikode-673 004. Kozhikode. [PAN: AADCT 5386J] (Assessee -Appellant) (Revenue-Respondent) Assessee by Shjri C.B.M. Warrier, CA Revenue by Shri Mritunjaya Sharma, Sr. DR Date of Hearing 09/03/2020 Date of Pronouncement 19/05/2020 O R D E R Per CHANDRA POOJARI, AM: These three appeals filed by the…

Unique Star Developers, Mumbai vs. DCIT CC 47, Mumbai

In the result, the appeal of the assessee is allowed

ITA 1077/MUM/2014[2008-09]Status: DisposedITAT Mumbai11 May 2017AY 2008-09

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Sashi Tulsiyan
Section 153ASection 80I

…n affirmed by the ld.CIT(A) by dismissing the appeal of the assessee. The ld. DR in support of his arguments heavily relied upon the following decisions : 15 i) MDLR Resorts (P.) Ltd. v/s CIT [2013] 40 taxmann.com 365 (Delhi) ii) CIT V/s Devesh Singh ((2012) 24 Taxmann.com 26 (All)(FB); Finally, the ld. DR prayed before the Bench that in view of the foregoing facts the appeal of the assessee raising technical issue should be dismissed by upholding the order of the FAA. 7. In the Rebuttal , the ld. AR submitted that there is no substance in the arguments of the ld.DR as the premises of the assessee-AOP were not…

Harsh Deep Construction, Mumbai vs. DCIT CC 47, Mumbai

In the result, appeal of the assessee is allowed

ITA 1941/MUM/2014[2008-09]Status: DisposedITAT Mumbai11 May 2016AY 2008-09

Bench: S/Shri B.R. Baskaran (Am) & Ramlal Negi (Jm)

Section 132(1)Section 132(4)Section 143(3)Section 153ASection 299

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Before S/Shri B.R. Baskaran (AM) & Ramlal Negi (JM) I.T.A. No. 1941/Mum/2014 (Assessment Year 2008-09) I.T.A. No. 1942/Mum/2014 (Assessment Year 2009-10) M/s. Harsh Deep DCIT Central Construction Vs. Circle 47 Ground Floor Mumbai. Shailesh Building Linking Road Santacruz West Mumbai-400 054. (Appellant) (Respondent) PAN No.AAEFH7011A Assessee by Shri Hariom Tulsiyan & Ms. Darshani Gohil Department by Shri Rahul Raman Date of Hearing 25.2.2016 Date of Pronouncement 11.5.2016 O R D E R Per B.R. Baskaran, AM :- Both the appeals filed by the assessee are…

158BB. 2. CIT v. Devesh Singh (24 Taxmann.com 26) — Cited in 6 Judgments | BharatTax