2. G.N.Mohan Raju v. ITO

48 Taxmann.com 120Reported decision2014#10643 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2023.

Issues it is cited on

section 139(9)section 54ecsection 292bbsanction under section 151annual valuefresh tangible materialsection 151(1)section 292bsection 158bcsection 282section 54fsection 292

Judgments citing 2. G.N.Mohan Raju v. ITO

ACIT, Central Circle-2, Patna vs. Kumar Arunodaya, Patna

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 98/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 33/PAT/2020 Assessment Year : 2013-14 Kumar Arunodaya Vs. ACIT, Circle-6, Patna (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 89/PAT/2020 Assessment Year : 2012-13 DCIT, Circle-4, Patna Vs. Kumar Arunodaya (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") C.O. No. 2/PAT/2021 (Arising out of I.T.A. No. 89/PAT/2020) Assessment Year : 2012-13 Kumar Arunodaya Vs. DCIT, Circle-4, Patna (PAN: AC…

Kumar Arunodaya, Patna vs. Assistant Commissioner of Income Tax - 6, Patna [New – Deputy Commissioner of Income Tax, Central Circle – 2, Patna]

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 96/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 33/PAT/2020 Assessment Year : 2013-14 Kumar Arunodaya Vs. ACIT, Circle-6, Patna (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 89/PAT/2020 Assessment Year : 2012-13 DCIT, Circle-4, Patna Vs. Kumar Arunodaya (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") C.O. No. 2/PAT/2021 (Arising out of I.T.A. No. 89/PAT/2020) Assessment Year : 2012-13 Kumar Arunodaya Vs. DCIT, Circle-4, Patna (PAN: AC…

ACIT, Circle-4, Patna vs. Kumar Arunodaya, Patna

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 94/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 33/PAT/2020 Assessment Year : 2013-14 Kumar Arunodaya Vs. ACIT, Circle-6, Patna (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 89/PAT/2020 Assessment Year : 2012-13 DCIT, Circle-4, Patna Vs. Kumar Arunodaya (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") C.O. No. 2/PAT/2021 (Arising out of I.T.A. No. 89/PAT/2020) Assessment Year : 2012-13 Kumar Arunodaya Vs. DCIT, Circle-4, Patna (PAN: AC…

DCIT, Circle-4, Patna vs. Kumar Arunodaya, Patna

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 89/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 33/PAT/2020 Assessment Year : 2013-14 Kumar Arunodaya Vs. ACIT, Circle-6, Patna (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 89/PAT/2020 Assessment Year : 2012-13 DCIT, Circle-4, Patna Vs. Kumar Arunodaya (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") C.O. No. 2/PAT/2021 (Arising out of I.T.A. No. 89/PAT/2020) Assessment Year : 2012-13 Kumar Arunodaya Vs. DCIT, Circle-4, Patna (PAN: AC…

Kumar Arunosaya, Patna vs. A.O., Circle-6, Patna

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 33/PAT/2020[2013-14]Status: HeardITAT Patna07 Nov 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 33/PAT/2020 Assessment Year : 2013-14 Kumar Arunodaya Vs. ACIT, Circle-6, Patna (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 89/PAT/2020 Assessment Year : 2012-13 DCIT, Circle-4, Patna Vs. Kumar Arunodaya (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") C.O. No. 2/PAT/2021 (Arising out of I.T.A. No. 89/PAT/2020) Assessment Year : 2012-13 Kumar Arunodaya Vs. DCIT, Circle-4, Patna (PAN: AC…

ACIT, New Delhi vs. M/S Sg Portfolio Pvt. Ltd., New Delhi

In the result, appeal of the Revenue for the A

ITA 2334/DEL/2016[2010-11]Status: DisposedITAT Delhi22 Mar 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Amitabh Kumar Sinha, CIT-DR
Section 132Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 151(1)Section 153CSection 282B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.Nos.2331, 2332, 2333 & 2334/Del./2016 Assessment Years 2007-08, 2008-09, 2009-10 & 2010-2011 The ACIT, M/s. SG Portfolio Pvt. Central Circle-18, Room Ltd., 2D, MIG DDA Flats [vs. No.102, ARA Centre, E-2, Gulabi Bagh, New Delhi Jhandewalan Extn. PIN – 110 017. New Delhi. PAN AAHCS6810N (Appellant) (Respondent) For Revenue : Shri Amitabh Kumar Sinha, CIT-DR. For Assessee : Shri Rakesh Gupta, Advocate Date of Hearing : 18.03.2021 Date o…

ACIT, New Delhi vs. M/S Sg Portfolio Pvt. Ltd., New Delhi

In the result, appeal of the Revenue for the A

ITA 2333/DEL/2016[2009-10]Status: DisposedITAT Delhi22 Mar 2021AY 2009-10

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Amitabh Kumar Sinha, CIT-DR
Section 132Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 151(1)Section 153CSection 282B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.Nos.2331, 2332, 2333 & 2334/Del./2016 Assessment Years 2007-08, 2008-09, 2009-10 & 2010-2011 The ACIT, M/s. SG Portfolio Pvt. Central Circle-18, Room Ltd., 2D, MIG DDA Flats [vs. No.102, ARA Centre, E-2, Gulabi Bagh, New Delhi Jhandewalan Extn. PIN – 110 017. New Delhi. PAN AAHCS6810N (Appellant) (Respondent) For Revenue : Shri Amitabh Kumar Sinha, CIT-DR. For Assessee : Shri Rakesh Gupta, Advocate Date of Hearing : 18.03.2021 Date o…

ACIT, New Delhi vs. M/S Sg Portfolio Pvt. Ltd., New Delhi

In the result, appeal of the Revenue for the A

ITA 2332/DEL/2016[2008-09]Status: DisposedITAT Delhi22 Mar 2021AY 2008-09

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Amitabh Kumar Sinha, CIT-DR
Section 132Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 151(1)Section 153CSection 282B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.Nos.2331, 2332, 2333 & 2334/Del./2016 Assessment Years 2007-08, 2008-09, 2009-10 & 2010-2011 The ACIT, M/s. SG Portfolio Pvt. Central Circle-18, Room Ltd., 2D, MIG DDA Flats [vs. No.102, ARA Centre, E-2, Gulabi Bagh, New Delhi Jhandewalan Extn. PIN – 110 017. New Delhi. PAN AAHCS6810N (Appellant) (Respondent) For Revenue : Shri Amitabh Kumar Sinha, CIT-DR. For Assessee : Shri Rakesh Gupta, Advocate Date of Hearing : 18.03.2021 Date o…

ACIT, New Delhi vs. M/S Sg Portfolio Pvt. Ltd., New Delhi

In the result, appeal of the Revenue for the A

ITA 2331/DEL/2016[2007-08]Status: DisposedITAT Delhi22 Mar 2021AY 2007-08

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Amitabh Kumar Sinha, CIT-DR
Section 132Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 151(1)Section 153CSection 282B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.Nos.2331, 2332, 2333 & 2334/Del./2016 Assessment Years 2007-08, 2008-09, 2009-10 & 2010-2011 The ACIT, M/s. SG Portfolio Pvt. Central Circle-18, Room Ltd., 2D, MIG DDA Flats [vs. No.102, ARA Centre, E-2, Gulabi Bagh, New Delhi Jhandewalan Extn. PIN – 110 017. New Delhi. PAN AAHCS6810N (Appellant) (Respondent) For Revenue : Shri Amitabh Kumar Sinha, CIT-DR. For Assessee : Shri Rakesh Gupta, Advocate Date of Hearing : 18.03.2021 Date o…

M/S. Hari Steels & General Industries Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 6199/DEL/2014[2005-06]Status: DisposedITAT Delhi05 Nov 2018AY 2005-06

Bench: : Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2005-06

Section 143(2)Section 143(3)Section 147Section 148Section 69C

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘C’, New Delhi Before : Shri H.S. Sidhu, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2005-06 Hari Steels & General Industries vs. DCIT, Circle 12(1), Ltd., A-22, Mohan Co-operative New Delhi. Industrial Estate, Mahura Road, New Delhi. PAN- AAACH0858A (Appellant) (Respondent) Appellant by Sh. Shahwat Bajpai, Advocate & Sh. Sharad Agarwal, Advocate Respondent by Smt. Ranu Mukharjee, Sr. DR Date of Hearing 22.10.2018 Date of Pronouncement 05.11.2018 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the assessee against the order of…

2. G.N.Mohan Raju v. ITO (48 Taxmann.com 120) — Cited in 10 Judgments | BharatTax