372 (Delhi), Syed Anwar v. DCIT

146 Taxmann.com 247High Court2014#5002 most cited

What is 372 (Delhi), Syed Anwar v. DCIT authority for?

A document seized during a search operation indicating a higher consideration for a property purchase is relevant evidence for making an addition to income, even if the assessee later contests its validity.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Also referred to as

Syed Anwar v. DCIT · 146 Taxmann.com 247 · section 132 · section 153A · seized documents · property purchase · higher consideration · on-money · concealment of income · addition to income

Sections most often in play

Section 132Section 143(3)Section 153ASection 153Aa(1)(b)

Issues it is cited on

section 271aabstatement under section 132(4)retracted statementdumb documentssection 271aasection 271asection 40a(3)on-moneytnmmsection 40aconcealment of incomerevenue expenditure

Judgments citing 372 (Delhi), Syed Anwar v. DCIT

BALWANT SIINGH,BATHINDA vs. DCITACIT(CEN)-2, CHANDIGARH

In the result, appeal of the Assessee is allowed

ITA 850/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh10 Sept 2025AY 2017-18

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM Balwant Singh आयकर अपील सं. / ITA No. 850/Chd/2024 निर्धारण वर्ष / Assessment Years : 2017-18 H.No. 93-94, Model Town, Bathinda Punjab-151001 स्थायी लेखा सं./ PAN NO: BZAPS9230A अपीलार्थी/ Appellant निर्धारिती की ओर से/Assessee by : राजस्व की ओर से/ Revenue by : सुनवाई की तारीख / Date of Hearing: उदघोषणा की तारीख/Date of Pronouncement : आदेश/Order PER KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 132Section 153A

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 850/Chd/ 2024 िनधा"रण वष" / Assessment Years : 2017-18 Balwant Singh बनाम The DCIT ACIT(Cen)-2 H.No. 93-94, Model Town, Bathinda Chandigarh Punjab-151001 "ायी लेखा सं./PAN NO: BZAPS9230A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rohit Kapoor, Advocate & Shri Virsain Aggarwal, ITP राज" की ओर से/ Revenue by : Shr…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2050/HYD/2018[2016-17]Status: DisposedITAT Hyderabad09 Jan 2024AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent 1906/Hyd/2018 2012-13 Assistant M/s. Varsha 1907/Hyd/2018 2013-14 Commissioner of Viswanath Properties Income Tax, 1908/Hyd/2018 2014-15 Private Limited, Central Circle-2(3), Hyderabad 1909/Hyd/2018 2015-16 Hyderabad [PAN: AAACV7381A] 1910/Hyd/2018 2016-17 2046/Hyd/2018 2012-13 Deputy M/s. Varsha 2047/Hyd/2018 2013-14 Commissioner of…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2049/HYD/2018[2015-16]Status: DisposedITAT Hyderabad09 Jan 2024AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent 1906/Hyd/2018 2012-13 Assistant M/s. Varsha 1907/Hyd/2018 2013-14 Commissioner of Viswanath Properties Income Tax, 1908/Hyd/2018 2014-15 Private Limited, Central Circle-2(3), Hyderabad 1909/Hyd/2018 2015-16 Hyderabad [PAN: AAACV7381A] 1910/Hyd/2018 2016-17 2046/Hyd/2018 2012-13 Deputy M/s. Varsha 2047/Hyd/2018 2013-14 Commissioner of…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2048/HYD/2018[2014-15]Status: DisposedITAT Hyderabad09 Jan 2024AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent 1906/Hyd/2018 2012-13 Assistant M/s. Varsha 1907/Hyd/2018 2013-14 Commissioner of Viswanath Properties Income Tax, 1908/Hyd/2018 2014-15 Private Limited, Central Circle-2(3), Hyderabad 1909/Hyd/2018 2015-16 Hyderabad [PAN: AAACV7381A] 1910/Hyd/2018 2016-17 2046/Hyd/2018 2012-13 Deputy M/s. Varsha 2047/Hyd/2018 2013-14 Commissioner of…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED , HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2047/HYD/2018[2013-14]Status: DisposedITAT Hyderabad09 Jan 2024AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent 1906/Hyd/2018 2012-13 Assistant M/s. Varsha 1907/Hyd/2018 2013-14 Commissioner of Viswanath Properties Income Tax, 1908/Hyd/2018 2014-15 Private Limited, Central Circle-2(3), Hyderabad 1909/Hyd/2018 2015-16 Hyderabad [PAN: AAACV7381A] 1910/Hyd/2018 2016-17 2046/Hyd/2018 2012-13 Deputy M/s. Varsha 2047/Hyd/2018 2013-14 Commissioner of…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED , HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2046/HYD/2018[2012-13]Status: DisposedITAT Hyderabad09 Jan 2024AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent 1906/Hyd/2018 2012-13 Assistant M/s. Varsha 1907/Hyd/2018 2013-14 Commissioner of Viswanath Properties Income Tax, 1908/Hyd/2018 2014-15 Private Limited, Central Circle-2(3), Hyderabad 1909/Hyd/2018 2015-16 Hyderabad [PAN: AAACV7381A] 1910/Hyd/2018 2016-17 2046/Hyd/2018 2012-13 Deputy M/s. Varsha 2047/Hyd/2018 2013-14 Commissioner of…

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1910/HYD/2018[2016-17]Status: DisposedITAT Hyderabad09 Jan 2024AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent 1906/Hyd/2018 2012-13 Assistant M/s. Varsha 1907/Hyd/2018 2013-14 Commissioner of Viswanath Properties Income Tax, 1908/Hyd/2018 2014-15 Private Limited, Central Circle-2(3), Hyderabad 1909/Hyd/2018 2015-16 Hyderabad [PAN: AAACV7381A] 1910/Hyd/2018 2016-17 2046/Hyd/2018 2012-13 Deputy M/s. Varsha 2047/Hyd/2018 2013-14 Commissioner of…

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1909/HYD/2018[2015-16]Status: DisposedITAT Hyderabad09 Jan 2024AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent 1906/Hyd/2018 2012-13 Assistant M/s. Varsha 1907/Hyd/2018 2013-14 Commissioner of Viswanath Properties Income Tax, 1908/Hyd/2018 2014-15 Private Limited, Central Circle-2(3), Hyderabad 1909/Hyd/2018 2015-16 Hyderabad [PAN: AAACV7381A] 1910/Hyd/2018 2016-17 2046/Hyd/2018 2012-13 Deputy M/s. Varsha 2047/Hyd/2018 2013-14 Commissioner of…

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1908/HYD/2018[2014-15]Status: DisposedITAT Hyderabad09 Jan 2024AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent 1906/Hyd/2018 2012-13 Assistant M/s. Varsha 1907/Hyd/2018 2013-14 Commissioner of Viswanath Properties Income Tax, 1908/Hyd/2018 2014-15 Private Limited, Central Circle-2(3), Hyderabad 1909/Hyd/2018 2015-16 Hyderabad [PAN: AAACV7381A] 1910/Hyd/2018 2016-17 2046/Hyd/2018 2012-13 Deputy M/s. Varsha 2047/Hyd/2018 2013-14 Commissioner of…

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1907/HYD/2018[2013-14]Status: DisposedITAT Hyderabad09 Jan 2024AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent 1906/Hyd/2018 2012-13 Assistant M/s. Varsha 1907/Hyd/2018 2013-14 Commissioner of Viswanath Properties Income Tax, 1908/Hyd/2018 2014-15 Private Limited, Central Circle-2(3), Hyderabad 1909/Hyd/2018 2015-16 Hyderabad [PAN: AAACV7381A] 1910/Hyd/2018 2016-17 2046/Hyd/2018 2012-13 Deputy M/s. Varsha 2047/Hyd/2018 2013-14 Commissioner of…

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1906/HYD/2018[2012-13]Status: DisposedITAT Hyderabad09 Jan 2024AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent 1906/Hyd/2018 2012-13 Assistant M/s. Varsha 1907/Hyd/2018 2013-14 Commissioner of Viswanath Properties Income Tax, 1908/Hyd/2018 2014-15 Private Limited, Central Circle-2(3), Hyderabad 1909/Hyd/2018 2015-16 Hyderabad [PAN: AAACV7381A] 1910/Hyd/2018 2016-17 2046/Hyd/2018 2012-13 Deputy M/s. Varsha 2047/Hyd/2018 2013-14 Commissioner of…

EMKAY HINDUSTAN INFRASTRUCTURE,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

In the result, the appeals of the assessee in ITA Nos

ITA 983/BANG/2022[2018-19]Status: DisposedITAT Bangalore16 Jun 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

EMKAY HINDUSTAN INFRASTRUCTURE,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

In the result, the appeals of the assessee in ITA Nos

ITA 982/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Jun 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

EMKAY HINDUSTAN INFRASTRUCTURE,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

In the result, the appeals of the assessee in ITA Nos

ITA 981/BANG/2022[2016-17]Status: DisposedITAT Bangalore16 Jun 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

EMKAY HINDUSTAN INFRASTRUCTURE,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

In the result, the appeals of the assessee in ITA Nos

ITA 980/BANG/2022[2015-16]Status: DisposedITAT Bangalore16 Jun 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

EMKAY HINDUSTAN INFRASTRUCTURE,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

In the result, the appeals of the assessee in ITA Nos

ITA 979/BANG/2022[2014-15]Status: DisposedITAT Bangalore16 Jun 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

MRS. IBRAHIM KALEEL,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, the appeals of the assessee in ITA Nos

ITA 735/BANG/2022[2018-19]Status: DisposedITAT Bangalore16 Jun 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

MRS. IBRAHIM KALEEL,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, the appeals of the assessee in ITA Nos

ITA 734/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Jun 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

MRS. IBRAHIM KALEEL,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, the appeals of the assessee in ITA Nos

ITA 733/BANG/2022[2016-17]Status: DisposedITAT Bangalore16 Jun 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

ARRAY LAND DEVELOPERS P. LTD,CHENNAI vs. DCIT, CENTRAL CIRCLE 2(2), CHENNAI

The appeals stand allowed

ITA 381/CHNY/2022[2016-17]Status: DisposedITAT Chennai09 Jun 2023AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Venkata Raman (C.A)- Ld.ARFor Respondent: Shri M.Rajan (CIT) – Ld. DR
Section 142(1)Section 143

…titled to make a pure guess and make an assessment without reference to any evidence or any material at all. There must be something more than bare suspicion to support the assessment order. Similar is the decision of same court in CIT vs. Akme Projects Ltd. (42 Taxmann.com 379) wherein it has - 25 – ITA NOS.379 TO 381/Chny/2022 Assessment Years 2015-16 to 2017-18 similarly been held that the additions made on the basis of unsigned draft agreement could not be sustained when AO had not made any investigation. The draft agreement could have been the starting point of investigation and further detailed verification…

Showing 1–20 of 24 · Page 1 of 2