ACIT Central Circle-2(2), Chennai v. RPD Earth MoveRs. Pvt Ltd.

101 Taxmann.com 89Income Tax Appellate Tribunal2019#9301 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 115BBESection 143(3)Section 153ASection 234ASection 234BSection 234CSection 271(1)(c)Section 37

Issues it is cited on

deemed dividendsection 132(1)section 153a(1)search assessmentsection 132aregular assessmentlong term capital gainsection 132(4)unexplained cash creditincriminating materialsearch and seizureundisclosed income

Judgments citing ACIT Central Circle-2(2), Chennai v. RPD Earth MoveRs. Pvt Ltd.

SHRI V. NATARAJAN (INDIVIDUAL),RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

ITA 1801/CHNY/2024[2015-16]Status: DisposedITAT Chennai31 Oct 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr.Shiva Srinivas, CIT
Section 115BSection 143(3)Section 153ASection 250Section 250(6)Section 37Section 68

…आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री मनु कुमार गिरर, न्यागिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 v. Varadappan Natarajan/ The ACIT, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [PAN: ACGPN1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Mr.T.S. Lakshmi Venkataraman, FCA (Vi…

VARADAPPAN NATARAJAN,RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

ITA 1535/CHNY/2024[2016-17]Status: DisposedITAT Chennai31 Oct 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr.Shiva Srinivas, CIT
Section 115BSection 143(3)Section 153ASection 250Section 250(6)Section 37Section 68

…आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री मनु कुमार गिरर, न्यागिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 v. Varadappan Natarajan/ The ACIT, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [PAN: ACGPN1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Mr.T.S. Lakshmi Venkataraman, FCA (Vi…

DCIT, CC - 2(4), MUMBAI vs. MISHAL NICKUNJ SHAH SHRI. L/H. OF LATE NICKUNJ GUNVANTRAI SHAH , MUMBAI

Accordingly, grounds raised by the revenue are dismissed

ITA 2312/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Dec 2022AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Rakesh Garg
Section 10(38)Section 132(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.2312, 2311 & 2356/MUM/2022 (A.Ys.2014-15, 2015-16 & 2017-18) DCIT – Central Circle – 2(4) v. Shri Mishal Nickunj Shah Room No. 802, 8th Floor {L/H of Late Shri NickunjGunvantrai Shah} 22/23, Krishna Mahal Prathishtha Bhavan, M.K. Road Netaji Subhash Road, Marine Drive Mumbai - 400020 Mumbai - 400020 PAN: ALVPS2634L (Appellant) (Respondent) C.O. Nos. 138, 139 & 140/MUM/2022 [ARISING OUT OF ITA NOs. 2312, 2311 & 2356/MUM/2022 (A.Ys. 2014-15,…

DCIT, CC - 2(4), MUMBAI vs. MISHAL NICKUNJ SHAH SHRI. L/H. OF LATE NICKUNJ GUNVANTRAI SHAH , MUMBAI

Accordingly, grounds raised by the revenue are dismissed

ITA 2311/MUM/2022[2015-16]Status: DisposedITAT Mumbai28 Dec 2022AY 2015-16

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Rakesh Garg
Section 10(38)Section 132(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.2312, 2311 & 2356/MUM/2022 (A.Ys.2014-15, 2015-16 & 2017-18) DCIT – Central Circle – 2(4) v. Shri Mishal Nickunj Shah Room No. 802, 8th Floor {L/H of Late Shri NickunjGunvantrai Shah} 22/23, Krishna Mahal Prathishtha Bhavan, M.K. Road Netaji Subhash Road, Marine Drive Mumbai - 400020 Mumbai - 400020 PAN: ALVPS2634L (Appellant) (Respondent) C.O. Nos. 138, 139 & 140/MUM/2022 [ARISING OUT OF ITA NOs. 2312, 2311 & 2356/MUM/2022 (A.Ys. 2014-15,…

SHRI AJAY VIRENDRA ARORA,MUMBAI vs. DCIT CC-6(4) , MUMBAI

In the result, appeal filed by the assessee is partly allowed and appeal filed by the Revenue is dismissed

ITA 1706/MUM/2021[2016-17]Status: DisposedITAT Mumbai06 Jul 2022AY 2016-17

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bleshri Ajay Virender Arora V. Dcit – Central Circle – 6(4) S-14, 6Th Floor Room No. 1925, 19Th Floor Solitaire Corporate Park Air India Building, Nariman Guru Govindji Marg, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai-400093 Pan: Addpa6742R (Appellant) (Respondent) Acit – Central Circle – 6(4) V. Shri Ajay Virender Arora Room No. 1925, 19Th Floor S-14, 6Th Floor Air India Building, Nariman Solitaire Corporate Park Point, Mumbai – 400 021 Guru Govindji Marg, Chakala Andheri (E), Mumbai-400093 Pan: Addpa6742R (Appellant) (Respondent) Assessee By : Shri Jitendra Jain & Shri Ravikanth Pathak Department By : Smt. Shailja Rai

For Appellant: Shri Jitendra Jain &For Respondent: Smt. Shailja Rai
Section 127(2)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER Shri Ajay Virender Arora v. DCIT – Central Circle – 6(4) S-14, 6th Floor Room No. 1925, 19th Floor Solitaire Corporate Park Air India Building, Nariman Guru Govindji Marg, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai-400093 PAN: ADDPA6742R (Appellant) (Respondent) ACIT – Central Circle – 6(4) v. Shri Ajay Virender Arora Room No. 1925, 19th Floor S-14, 6th Floor Air India Building, Nariman Solitaire Corporate Park Point, Mumbai – 400 021 Guru…

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUTNUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

ITA 207/VIZ/2020[2016-17]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2016-17

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य 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 अपीलसं./I.T.A.No.202/Viz/2020 to 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 to 2016-17) Dy.Commissioner of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/s Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [PAN :ACFPA3107K] (अपीलार्थी…

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUTNUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

ITA 206/VIZ/2020[2015-16]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2015-16

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य 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 अपीलसं./I.T.A.No.202/Viz/2020 to 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 to 2016-17) Dy.Commissioner of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/s Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [PAN :ACFPA3107K] (अपीलार्थी…

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUNTUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

ITA 205/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2014-15

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य 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 अपीलसं./I.T.A.No.202/Viz/2020 to 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 to 2016-17) Dy.Commissioner of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/s Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [PAN :ACFPA3107K] (अपीलार्थी…

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUTNUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

ITA 204/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2013-14

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य 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 अपीलसं./I.T.A.No.202/Viz/2020 to 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 to 2016-17) Dy.Commissioner of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/s Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [PAN :ACFPA3107K] (अपीलार्थी…

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUTNUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

ITA 203/VIZ/2020[2012-13]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2012-13

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य 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 अपीलसं./I.T.A.No.202/Viz/2020 to 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 to 2016-17) Dy.Commissioner of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/s Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [PAN :ACFPA3107K] (अपीलार्थी…

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , GUNTUR vs. ARUNACHALAM MANICKVEL, , GUTNUR

In the result, appeal of the revenue for the A

ITA 202/VIZ/2020[2011-12]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2011-12

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य 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 अपीलसं./I.T.A.No.202/Viz/2020 to 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 to 2016-17) Dy.Commissioner of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/s Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [PAN :ACFPA3107K] (अपीलार्थी…

ACIT Central Circle-2(2), Chennai v. RPD Earth MoveRs. Pvt Ltd. (101 Taxmann.com 89) — Cited in 11 Judgments | BharatTax