367 (Allahabad) Sudarshan P. Amin v. ACIT

56 Taxmann.com 75High Court2015#2954 most cited

What is 367 (Allahabad) Sudarshan P. Amin v. ACIT authority for?

A retracted statement by the assessee generally carries no weight and can be rejected by the revenue. The court cites this principle in conjunction with other cases where similar retractions were dismissed.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Sudarshan P. Amin v. ACIT · 56 Taxmann.com 75 · retracted statement · onus of proof · search assessment · section 133A · section 147 · section 143(3) · evidence · validity of statement

Sections most often in play

Section 133ASection 147Section 131Section 148Section 143(3)Section 153ASection 68Section 10(23C)(iiiad)

Issues it is cited on

section 12a(1)(ac)(i)section 10(23c)(iiiad)accumulated profitssection 39onus of proofsection 13(1)(c)paper companyddtshell companysearch assessmentsection 13(1)retracted statement

Judgments citing 367 (Allahabad) Sudarshan P. Amin v. ACIT

Deputy Commissioner of Income Tax Circle-6(1)(1), Bangalore vs. M/S Shyamaraju & Company India Pvt Ltd, Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2142/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Apr 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Shyamaraju & Company Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2012/BANG/2018[2014-15]Status: DisposedITAT Bangalore26 Apr 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Shamaraju & Company Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2011/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Apr 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Shyamaraju & Company Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2010/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Apr 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Shyamaraju & Company Pvt Ltd, Bengaluru vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bengaluru

In the result, all the appeals filed by the assessees, viz

ITA 2009/BANG/2018[2011-12]Status: DisposedITAT Bangalore26 Apr 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S. Shyamaraju & Company Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2008/BANG/2018[2010-11]Status: DisposedITAT Bangalore26 Apr 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S. Shyamaraju & Company Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2007/BANG/2018[2009-10]Status: DisposedITAT Bangalore26 Apr 2022AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S. Shyamaraju & Company Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2006/BANG/2018[2008-09]Status: DisposedITAT Bangalore26 Apr 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Divyasree Infrastructure Projects Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2005/BANG/2018[2014-15]Status: DisposedITAT Bangalore26 Apr 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Divyashree Infrastructure Projects Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2004/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Apr 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Divyashree Infrastructure Projects Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2003/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Apr 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Divyashree Infrastructure Projects Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2002/BANG/2018[2011-12]Status: DisposedITAT Bangalore26 Apr 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Divyashree Infrastructure Projects Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2001/BANG/2018[2010-11]Status: DisposedITAT Bangalore26 Apr 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Divyashree Infrastructure Projects Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2000/BANG/2018[2009-10]Status: DisposedITAT Bangalore26 Apr 2022AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Divyashree Infrastructure, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 1999/BANG/2018[2008-09]Status: DisposedITAT Bangalore26 Apr 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Atop Fasteners (P) Ltd., Chandigarh vs. DCIT, C-1(1), Chandigarh

ITA 1616/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh09 Mar 2022AY 2011-12
For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Sandeep Dahiya, CIT
Section 133ASection 250(6)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण च"डीगढ़ "यायपीठ च"डीगढ़ "यायपीठ ‘‘ए’’, च"डीगढ़ च"डीगढ़ "यायपीठ च"डीगढ़ च"डीगढ़ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील अपील संसंसंसं./ ITA No. 1616/CHD/2019 आयकर आयकर आयकर अपील अपील [Assessment Year 2011-12] M/s Atop Fasteners Pvt. Ltd., The DCIT, बनाम Plot No. 181, Industrial Area-II, Circle 1(1), VS Chandigarh. Chandigarh. "थायी लेखा सं./PAN /TAN No: AACCA4741P अपीलाथ"/Appellant ""यथ"/Responde…

Tridevh Construction Company, Mumbai vs. ACIT - 29 (3), Mumbai

In the result, the ground of

ITA 3064/MUM/2019[2014-15]Status: DisposedITAT Mumbai24 Jul 2019AY 2014-15

Bench: Shri Pawan Singh & Shri G. Manjunathatridevh Construction Company, Acit-29(3) 2Nd Floor, C-10, Pratyashakar Office No.32, Nirmal Galaxy, Vs. Lbs Road, Mulund West, Bhavan, Bkc, Mumbai-400080. Mumbai. Pan: Aadft2138H Appellant Respondent Appellant By : Shri Nimesh Chothani With Shri Lajari Oswal (Ar) Respondent By : Shri Manoj Kumar Singh (Cit-Dr) Date Of Hearing : 10.07.2019 Date Of Pronouncement : 24.07.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri Nimesh Chothani with Shri Lajari Oswal (AR)For Respondent: Shri Manoj Kumar Singh (CIT-DR)
Section 133ASection 142(1)Section 143(3)Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Tridevh Construction Company, ACIT-29(3) 2nd Floor, C-10, Pratyashakar Office No.32, Nirmal Galaxy, Vs. LBS Road, Mulund West, Bhavan, BKC, Mumbai-400080. Mumbai. PAN: AADFT2138H Appellant Respondent Appellant by : Shri Nimesh Chothani with Shri Lajari Oswal (AR) Respondent by : Shri Manoj Kumar Singh (CIT-DR) Date of Hearing : 10.07.2019 Date of Pronouncement : 24.07.2019 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by ass…

ITO, Ward-2, Warangal vs. Dr. Akula Sanjeevaiah, Warangal

In the result, the revenue’s appeal is dismissed

ITA 1309/HYD/2016[2011-12]Status: DisposedITAT Hyderabad22 Jun 2018AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2011-12 Ito, Vs. Dr. Akula Sanjeevaiah, Ward-2, Warangal. Warangal. Pan – Acnpa5446P

For Appellant: Shri K.V. ChalamaiahFor Respondent: Smt. N. Swapna
Section 133ASection 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2011-12 ITO, vs. Dr. Akula Sanjeevaiah, Ward-2, Warangal. Warangal. PAN – ACNPA5446P (Applicant) (Respondent) Revenue by : Smt. N. Swapna Assessee by : Shri K.V. Chalamaiah Date of hearing : 13-06-2018 Date of pronouncement : 22-06-2018 ORDER PER P. MADHAVI DEVI, J.M.: This is Revenue’s appeal for the A.Y 2007-08, against the order of the CIT(A)-3, Hyderabad, dated 22.07.2016. 2. Brief facts of the case are that the assessee, a medical…

Dinesh Kiran Aggarwal, Mumbai vs. DCIT Cen Cir 47, Mumbai

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

ITA 2634/MUM/2013[2010-11]Status: DisposedITAT Mumbai11 Nov 2016AY 2010-11

Bench: Shri Saktijit Dey() & Shri N.K. Pradhan () Assessment Year: 2010-11 Vs. Shri Dinesh Kiran Aggarwal Dcit, Central Circle 47, 101, 101,Vaikunth Bldg. Sindhi Mumbai. Society, Chembur, Mumbai- 400071 Pan No. Aabpa 6638 D Appellant .. Respondent

Section 131Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI SAKTIJIT DEY(JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 Vs. Shri Dinesh Kiran Aggarwal DCIT, Central Circle 47, 101, 101,Vaikunth Bldg. Sindhi Mumbai. Society, Chembur, Mumbai- 400071 PAN No. AABPA 6638 D Appellant .. Respondent Appellant by Shri Rakesh Joshi,AR Respondent by Shri Satya Pal Kumar, Sr. DR Date of Hearing : 23/08/2016 Date of pronouncement: 11/11/2016 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is 2010- 11. The appeal is d…

DCIT, Circle - 2, Midnapore, Paschim Medinipur vs. M/S. Grami Agro Pvt. Ltd., Paschim Medinipur

In the result, Revenue’s appeal stands dismissed

ITA 755/KOL/2011[2007-08]Status: DisposedITAT Kolkata22 Jul 2016AY 2007-08

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2007-08

Section 133ASection 133A(3)(i)Section 143(2)Section 143(3)Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Years:2007-08 DCIT, Circle-2, M/s Grami Agro Pvt. Ltd. बनाम Midnapore, Sahoo Jamda, Jhargram, Dist. / Bhawan, Kshudiram Paschim Medinipur, V/s. Ngar, P.O. Midnapore, Pin. 721 507 Dist. Paschim Medinipur [PAN No.AABCG 0207 F] .. अपीलाथ" /Appellant ""यथ" /Respondent Md. Ghyas Uddin, JCIT-DR अपीलाथ" क" ओर से/By Appellant Shri T.K.Chakraborty, AR ""यथ" क" ओर से/By Respondent 08-06-2016 सुनवाई क" तार"ख/Date of Hearing घोषणा क" तार"ख/Date of Pronounceme…