373 (Delhi-Trib), Satkar Fincap Ltd. v. ACIT CC-21, New Delhi

52 Taxmann.com 220High Court2014#1637 most cited

What is 373 (Delhi-Trib), Satkar Fincap Ltd. v. ACIT CC-21, New Delhi authority for?

For a valid assessment under Section 153C against an 'other person', the Assessing Officer's satisfaction note must explicitly identify seized documents or assets found during a search that specifically belong to that 'other person'. Mere association or relationship with the searched assessee, without specific findings of belonging documents or assets, is insufficient to assume jurisdiction.

69

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Satkar Fincap Ltd. · Section 153C · satisfaction note · seized documents · assets belonging to other person · search assessment · jurisdiction 153C · validity of notice

Sections most often in play

Section 101Section 102Section 124(3)Section 132Section 132ASection 139(1)Section 142(1)Section 143

Issues it is cited on

section 132(4a)(i)section 158bdsection 153c(1)satisfaction notesection 132(4a)section 292cdocuments seizedsection 132(1)section 34section 149block periodsection 132a

Judgments citing 373 (Delhi-Trib), Satkar Fincap Ltd. v. ACIT CC-21, New Delhi

Alpeshbhai Govindbhai Sakariya, Surat vs. DCIT, Central Circle-3, Surat

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

ITA 155/SRT/2019[2015-16]Status: DisposedITAT Surat06 Feb 2020AY 2015-16

Bench: Shri Sandeep Gosain & Shri O. P. Meenas. आ.अ.सं./I.T(Ss)A/ "नधा"रणव अपीलाथ" Appellant V ""यथ"/Respond No .

…Page 1 of 13 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER S. आ.अ.सं./I.T(SS)A/ "नधा"रणव अपीलाथ" Appellant V ""यथ"/Respond No . I.T.A No. ष"/A Y: ent . 1 IT(SS)A 2009-10 Valjibhai B Vaghasiya, V Dy. to 06/SRT/2019 2011-12 B/10, Matruchhaya . Commissioner 5 07/SRT/2019 2012-13 Row House, Nana of Income Tax, & 08/SRT/2019 2013-14 Varachha Road, Surat Central Circle-3, 6 09/SRT/2019 2014-15 [PAN: AEPPV01031G] Surat 10/SRT/2019 & & ITA 166/SRT/2019 2015-16 7 IT(SS)A 2009-10 Suryakant Sakariya, V Dy. to 11/SRT/2019 2010-11…

Bharatbhai Mohanbhai Savani, Surat vs. DCIT, Central Circle-3, Surat

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

ITA 154/SRT/2019[2015-16]Status: DisposedITAT Surat06 Feb 2020AY 2015-16

Bench: Shri Sandeep Gosain & Shri O. P. Meenas. आ.अ.सं./I.T(Ss)A/ "नधा"रणव अपीलाथ" Appellant V ""यथ"/Respond No .

…Page 1 of 13 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER S. आ.अ.सं./I.T(SS)A/ "नधा"रणव अपीलाथ" Appellant V ""यथ"/Respond No . I.T.A No. ष"/A Y: ent . 1 IT(SS)A 2009-10 Valjibhai B Vaghasiya, V Dy. to 06/SRT/2019 2011-12 B/10, Matruchhaya . Commissioner 5 07/SRT/2019 2012-13 Row House, Nana of Income Tax, & 08/SRT/2019 2013-14 Varachha Road, Surat Central Circle-3, 6 09/SRT/2019 2014-15 [PAN: AEPPV01031G] Surat 10/SRT/2019 & & ITA 166/SRT/2019 2015-16 7 IT(SS)A 2009-10 Suryakant Sakariya, V Dy. to 11/SRT/2019 2010-11…

ACIT, New Delhi vs. M/S. D.D. Resorts Pvt. Ltd., New Delhi

In the result, appeals of the Revenue are dismissed

ITA 6895/DEL/2015[2007-08]Status: DisposedITAT Delhi21 Jan 2020AY 2007-08

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Respondent: Ms. Nidhi Srivastava, CIT/DR
Section 132Section 133ASection 139Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.6895& 6896/Del/2015 Assessment Year: 2007-08& 2008-09 & I.T.A. No. 248/Agra/2016 Assessment Year: 2009-10 ACIT, Central Circle-7, vs. D.D. Resorts Pvt. Ltd., New Delhi. 12, Lajpat Nagar-IV, New Delhi. PAN : AAACD 4557E (Appellant) (Respondent) Revenue by: Ms. Nidhi Srivastava, CIT/DR Department by: Sh. Sudesh Garg, Advocate & Sh. R.N. Poonia, AR Date of Hearing: 15/01/2020 Date of Pronouncement: 21/01/2020 ORDER PER K. NARASIMHA CHARY, JM…

Sudhir Kumar.D.Shah - HUF, Hyderabad vs. Dy. CIT, Central Circle-2, Hyderabad

ITA 1872/HYD/2013[2003-04]Status: DisposedITAT Hyderabad25 Oct 2019AY 2003-04

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 139Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1871/Hyd/13 2002-03 1872/Hyd/13 2003-04 Deputy 1873/Hyd/13 2004-05 Shri Sudhir Kumar Commissioner of D.Shah– HUF, Income Tax, HYDERABAD Central Circle-2, 1874/Hyd/13 2005-06 [PAN: AAGHS6336H] HYDERABAD 1875/Hyd/13 2006-07 1876/Hyd/13 2007-08 1877/Hyd/13 2008-09 For Assessee : Shri K.C.Devdas, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 21-10-2019 Date of Pronouncement : 25-10-2019 O R D E R PER BENCH…

Sudhir Kumar.D.Shah - HUF, Hyderabad vs. Dy. CIT, Central Circle-2, Hyderabad

ITA 1871/HYD/2013[2002-03]Status: DisposedITAT Hyderabad25 Oct 2019AY 2002-03

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 139Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1871/Hyd/13 2002-03 1872/Hyd/13 2003-04 Deputy 1873/Hyd/13 2004-05 Shri Sudhir Kumar Commissioner of D.Shah– HUF, Income Tax, HYDERABAD Central Circle-2, 1874/Hyd/13 2005-06 [PAN: AAGHS6336H] HYDERABAD 1875/Hyd/13 2006-07 1876/Hyd/13 2007-08 1877/Hyd/13 2008-09 For Assessee : Shri K.C.Devdas, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 21-10-2019 Date of Pronouncement : 25-10-2019 O R D E R PER BENCH…

ITO, New Delhi vs. Shri Sanjay Sawhney, Delhi

In the result, the appeal of the Revenue in ITA No

ITA 4857/DEL/2015[2009-10]Status: DisposedITAT Delhi22 Oct 2019AY 2009-10

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava[A.Y 2009-10] The Income Tax Officer Vs. Shri Sanjay Sawhney Ward – 34(3) C – 83, Ashok Vihar New Delhi Phase – 1, Delhi

For Appellant: Shri S. Krishnan, AdvFor Respondent: Smt. Sulekha Verma, CIT- DR
Section 132Section 139Section 143(3)Section 147Section 148Section 149Section 151Section 153Section 153CSection 155

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [A.Y 2009-10] The Income tax Officer Vs. Shri Sanjay Sawhney Ward – 34(3) C – 83, Ashok Vihar New Delhi Phase – 1, Delhi PAN: ABNPS 4554 P (APPELLANT) (RESPONDENT) Assessee By : Shri S. Krishnan, Adv Shri Sachin Jain, FCA Department By : Smt. Sulekha Verma, CIT- DR Date of Hearing : 14.10.2019 Date of Pronouncement : 22.10.2019 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, With this appeal, the Revenue has challenged the correctness of the orde…

Sudhir Kumar.D.Shah - HUF, Hyderabad vs. Dy. CIT, Central Circle-2, Hyderabad

ITA 1877/HYD/2013[2008-09]Status: DisposedITAT Hyderabad15 Oct 2019AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 139Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1871/Hyd/13 2002-03 1872/Hyd/13 2003-04 Deputy 1873/Hyd/13 2004-05 Shri Sudhir Kumar Commissioner of D.Shah– HUF, Income Tax, HYDERABAD Central Circle-2, 1874/Hyd/13 2005-06 [PAN: AAGHS6336H] HYDERABAD 1875/Hyd/13 2006-07 1876/Hyd/13 2007-08 1877/Hyd/13 2008-09 For Assessee : Shri K.C.Devdas, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 21-10-2019 Date of Pronouncement : 25-10-2019 O R D E R PER BENCH…

Sudhir Kumar.D.Shah - HUF, Hyderabad vs. Dy. CIT, Central Circle-2, Hyderabad

ITA 1876/HYD/2013[2007-08]Status: DisposedITAT Hyderabad15 Oct 2019AY 2007-08

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 139Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1871/Hyd/13 2002-03 1872/Hyd/13 2003-04 Deputy 1873/Hyd/13 2004-05 Shri Sudhir Kumar Commissioner of D.Shah– HUF, Income Tax, HYDERABAD Central Circle-2, 1874/Hyd/13 2005-06 [PAN: AAGHS6336H] HYDERABAD 1875/Hyd/13 2006-07 1876/Hyd/13 2007-08 1877/Hyd/13 2008-09 For Assessee : Shri K.C.Devdas, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 21-10-2019 Date of Pronouncement : 25-10-2019 O R D E R PER BENCH…

Sudhir Kumar.D.Shah - HUF, Hyderabad vs. Dy. CIT, Central Circle-2, Hyderabad

ITA 1875/HYD/2013[2006-07]Status: DisposedITAT Hyderabad15 Oct 2019AY 2006-07

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 139Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1871/Hyd/13 2002-03 1872/Hyd/13 2003-04 Deputy 1873/Hyd/13 2004-05 Shri Sudhir Kumar Commissioner of D.Shah– HUF, Income Tax, HYDERABAD Central Circle-2, 1874/Hyd/13 2005-06 [PAN: AAGHS6336H] HYDERABAD 1875/Hyd/13 2006-07 1876/Hyd/13 2007-08 1877/Hyd/13 2008-09 For Assessee : Shri K.C.Devdas, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 21-10-2019 Date of Pronouncement : 25-10-2019 O R D E R PER BENCH…

Sudhir Kumar.D.Shah - HUF, Hyderabad vs. Dy. CIT, Central Circle-2, Hyderabad

ITA 1874/HYD/2013[2005-06]Status: DisposedITAT Hyderabad15 Oct 2019AY 2005-06

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 139Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1871/Hyd/13 2002-03 1872/Hyd/13 2003-04 Deputy 1873/Hyd/13 2004-05 Shri Sudhir Kumar Commissioner of D.Shah– HUF, Income Tax, HYDERABAD Central Circle-2, 1874/Hyd/13 2005-06 [PAN: AAGHS6336H] HYDERABAD 1875/Hyd/13 2006-07 1876/Hyd/13 2007-08 1877/Hyd/13 2008-09 For Assessee : Shri K.C.Devdas, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 21-10-2019 Date of Pronouncement : 25-10-2019 O R D E R PER BENCH…

Sudhir Kumar.D.Shah - HUF, Hyderabad vs. Dy. CIT, Central Circle-2, Hyderabad

ITA 1873/HYD/2013[2004-05]Status: DisposedITAT Hyderabad15 Oct 2019AY 2004-05

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 139Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1871/Hyd/13 2002-03 1872/Hyd/13 2003-04 Deputy 1873/Hyd/13 2004-05 Shri Sudhir Kumar Commissioner of D.Shah– HUF, Income Tax, HYDERABAD Central Circle-2, 1874/Hyd/13 2005-06 [PAN: AAGHS6336H] HYDERABAD 1875/Hyd/13 2006-07 1876/Hyd/13 2007-08 1877/Hyd/13 2008-09 For Assessee : Shri K.C.Devdas, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 21-10-2019 Date of Pronouncement : 25-10-2019 O R D E R PER BENCH…

ACIT, New Delhi vs. M/S. Srg Infrastructure Pvt. Ltd., New Delhi

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

ITA 3263/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Jul 2019AY 2010-11

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year: 2010-11 Acit, Vs Srg Infrastructure Pvt. Ltd., Central Circle-07, 8-A/3, Wea, Karol Bagh, Ara Centre, Jhandewalan Extn., New Delhi. New Delhi. Pan: Aajcs1335C (Appellant) (Respondent) Assessee By : Shri Rakesh Kumar Khiwani, Ca Revenue By : Mrs. Naina Soin Kapil, Sr. Dr Date Of Hearing : 01.07.2019 Date Of Pronouncement : 15.07.2019 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 24Th March, 2015 Of The Cit(A)-24, New Delhi, Relating To Assessment Year 2010-11. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Private Limited Company. A Search & Seizure Operation U/S 132 Of The Income Tax Act Was Carried Out On M/S Satya Parkash & Brothers Group Of Cases On 28.10.2010 Headed By Sh. Satya Prakash Gupta. M/S S.R.G. Infrastructures P. Ltd. Is One Of The Associate Companies Of The Group. During Search On The Group, Certain Documents Relating To M/S S.R.G. Infrastructures P. Ltd. Were Found & Seized. The Assessing Officer Accordingly Issued Notice U/S 153C Of The Act On 8Th May, 2012 Requiring The Assessee To File Return Of Income Within 15 Days From The Service Of Notice U/S 153C Of The It Act, 1961. The Assessee, Vide Letter Dated 27.11.2012, Submitted That The Return Already Filed On 30Th March, 2012 Declaring Total Income Of Rs.8,270/- May Be Treated As Return Filed In Response To Notice U/S 153C Of The It Act. During The Course Of Assessment Proceedings, The Assessee Objected To The Notice Issued U/S 153C Terming The Same As Illegal. The Assessing Officer Disposed Of That Objection And, Thereafter, Proceeded To Complete The Assessment. Rejecting Various Explanations Given By The Assessee From Time To Time, The Assessing Officer Determined The Total Income Of The Assessee At Rs.1,43,23,550/-.

For Appellant: Shri Rakesh Kumar Khiwani, CAFor Respondent: Mrs. Naina Soin Kapil, Sr. DR
Section 132Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2010-11 ACIT, Vs SRG Infrastructure Pvt. Ltd., Central Circle-07, 8-A/3, WEA, Karol Bagh, ARA Centre, Jhandewalan Extn., New Delhi. New Delhi. PAN: AAJCS1335C (Appellant) (Respondent) Assessee by : Shri Rakesh Kumar Khiwani, CA Revenue by : Mrs. Naina Soin Kapil, Sr. DR Date of Hearing : 01.07.2019 Date of Pronouncement : 15.07.2019 ORDER PER R.K. PANDA, AM: This appeal filed by the Revenue is directed against the order dated 24th March, 2015 o…

ACIT, Central Circle - 3(3), Kolkata vs. M/S Imax Infrastructure Pvt. Ltd., Kolkata

In the result, the appeals of the Revenue are dismissed while the Cross Objections of the assessee are allowed

ITA 1312/KOL/2017[2008-09]Status: DisposedITAT Kolkata01 May 2019AY 2008-09

Bench: Shri P.M. Jagtap, Vice-(Kolkata Zone) & Shri S.S. Viswanethra Ravi

Section 132Section 133ASection 153Section 68

…I.T.A. No. 1312/KOL/2017 Assessment Year: 2008-2009 & C.O. No. 78/KOL/2017 (in ITA No. 1312/KOL/2017) Assessment Year : 2008-2009 & IT(SS) Nos. 20 & 22/KOL/2017 (A.Y. 2009-10 & 2012-13) & C.O. Nos. 74 & 76/KOL/2017 [in IT(SS)A Nos. 20 & 22/KOL/2017] Assessment Years: 2009-10 & 2012-2013 M/s. Imax Infrastructure Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA Before Shri P.M. Jagtap, Vice-President (Kolkata Zone) and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 1312/KOL/2017 Assessment Year: 2008-2009 Assistant Commissioner of Income Tax,……………………………..............…

ACIT, New Delhi vs. Sh. Kartik Patel, Ahmedabad

In the result, the Revenue’s Appeal stands dismissed

ITA 1682/DEL/2016[2010-11]Status: DisposedITAT Delhi18 Mar 2019AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Smt. Rano Jain, Adv. & Sh. R.KFor Respondent: Smt. Puja Jindal, CIT(DR)Smt. Rano
Section 132Section 153Section 153C

…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 I.T.A. No. 1682/DEL/2016 A.Y. : 2010-11 ACIT, CENTRAL CIRCLE-6, VS. KARTIK PATEL, NEW DELHI AKAR COMPLEX, R.NO. 364, ARA CENTRE, NATHALAL COLONY, STADIUM JHANDEWALAN EXTN., ROAD, NEW DELHI NARANPURA, AHMEDABAD (PAN: ACMPP1888M) (ASSESSEE) (RESPONDENT) Revenue by : Smt. Puja Jindal, CIT(DR)Smt. Rano Jain, Adv. & Sh. R.K. Aggarwal, CA Assessee by : Smt. Rano Jain, Adv. & Sh. R.K. Aggarwal, CA ORDER PER H.S. SIDHU : JM The Revenue has filed this Appeal against the impu…

Sesha Sai Township Pvt.Ltd., Hyderabad vs. The ACIT, Vijayawada

In the result, appeals of the assessee are allowed

ITA 301/VIZ/2015[2007-08]Status: DisposedITAT Visakhapatnam11 Jan 2019AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.301 & 302/Viz/2015 (ननधधारण वर्ा/ Assessment Year: 2007-2008 & 2008-09) Sri Sesha Sai Township P. Ltd. Vs. Asst.Commissioner Of D.No.40-7-9/1, 1St Floor Income Tax Moghalrajpuram Road Central Circle Labbipet Vijayawada Vijayawada [Pan : Aakcs2094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.Chandramouleswara Rao, Ar प्रत्यधथी की ओर से/ Respondent By : Shri D.K.Sonowal, Cit Dr

For Appellant: Shri M.ChandramouleswaraFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153C

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.301 & 302/Viz/2015 (ननधधारण वर्ा/ Assessment Year: 2007-2008 and 2008-09) Sri Sesha Sai Township P. Ltd. Vs. Asst.Commissioner of D.No.40-7-9/1, 1st Floor Income Tax Moghalrajpuram Road Central Circle Labbipet Vijayawada Vijayawada [PAN : AAKCS2094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की…

Sesha Sai Township Pvt.Ltd., Hyderabad vs. The ACIT, Vijayawada

In the result, appeals of the assessee are allowed

ITA 302/VIZ/2015[2008-09]Status: DisposedITAT Visakhapatnam04 Jan 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.301 & 302/Viz/2015 (ननधधारण वर्ा/ Assessment Year: 2007-2008 & 2008-09) Sri Sesha Sai Township P. Ltd. Vs. Asst.Commissioner Of D.No.40-7-9/1, 1St Floor Income Tax Moghalrajpuram Road Central Circle Labbipet Vijayawada Vijayawada [Pan : Aakcs2094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.Chandramouleswara Rao, Ar प्रत्यधथी की ओर से/ Respondent By : Shri D.K.Sonowal, Cit Dr

For Appellant: Shri M.ChandramouleswaraFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153C

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.301 & 302/Viz/2015 (ननधधारण वर्ा/ Assessment Year: 2007-2008 and 2008-09) Sri Sesha Sai Township P. Ltd. Vs. Asst.Commissioner of D.No.40-7-9/1, 1st Floor Income Tax Moghalrajpuram Road Central Circle Labbipet Vijayawada Vijayawada [PAN : AAKCS2094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की…

ACIT, New Delhi vs. Smt Urmila Chandulal Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1459/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

ACIT, New Delhi vs. Krish Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1458/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

ACIT, New Delhi vs. Praduman Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1457/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

ACIT, New Delhi vs. Himanshu Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1456/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…