ACIT v. Sh. Ramesh Kumar Mantri

64 Taxmann.com 34Supreme Court of India2015#1472 most cited

What is ACIT v. Sh. Ramesh Kumar Mantri authority for?

Leave to appeal was granted by the Supreme Court in this case. The case concerns reassessment proceedings following a search.

77

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

ACIT vs. Sh. Ramesh Kumar Mantri · 64 Taxmann.com 34 · Supreme Court · SLP granted · reassessment · search assessment · section 153A · section 132

Sections most often in play

Section 115JASection 132Section 132ASection 143(3)Section 153ASection 153CSection 2(22)(e)Section 263

Issues it is cited on

section 153a(1)search assessmentincriminating materialsection 153csection 153asection 132section 153reassessment proceedingssection 15section 68section 143(1)section 143(2)

Judgments citing ACIT v. Sh. Ramesh Kumar Mantri

M/S. Multi Metal Private Ltd., Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1024/JPR/2018[2010-11]Status: DisposedITAT Jaipur29 Jan 2019AY 2010-11
Section 132Section 143(3)Section 153ASection 153B(1)(b)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1024/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2010-11 cuke M/s Multimetals Limited, D.C.I.T., Vs. Plot No. 6 and 7, Heavy Central Circle, Industrial Area, Kansua Road, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCM 6604 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1100/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2010-11 cuke…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Baran Roller Flour Mills Pvt. Ltd., Kota

ITA 1207/JPR/2018[2011-12]Status: DisposedITAT Jaipur11 Jan 2019AY 2011-12
For Appellant: Shri Vijay Goyal (CA)For Respondent: Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@
Section 14ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1206 & 1207/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2010-11 & 11-12 cuke Deputy Commissioner of Income-tax, M/s. Baran Roller Flour Mills P. Ltd. Vs. Central Circle, 6/7, Multimetals Campus, Kota. Large Scale Industrial Area, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AABCB 7695 N vihykFkhZ@Appellant izR;FkhZ@Respondent C.O. Nos. 45 & 46/JP/2018 (Ari…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Baran Roller Flour Mills Pvt. Ltd., Kota

ITA 1206/JPR/2018[2010-11]Status: DisposedITAT Jaipur11 Jan 2019AY 2010-11
For Appellant: Shri Vijay Goyal (CA)For Respondent: Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@
Section 14ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1206 & 1207/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2010-11 & 11-12 cuke Deputy Commissioner of Income-tax, M/s. Baran Roller Flour Mills P. Ltd. Vs. Central Circle, 6/7, Multimetals Campus, Kota. Large Scale Industrial Area, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AABCB 7695 N vihykFkhZ@Appellant izR;FkhZ@Respondent C.O. Nos. 45 & 46/JP/2018 (Ari…

M/S Kota Dall Mill, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 998/JPR/2018[2011-12]Status: DisposedITAT Jaipur31 Dec 2018AY 2011-12
For Appellant: Shri Vijay Goyal & Shri Gulshan Agarwal (CAs)For Respondent: Shri Varinder Mehta (CIT)
Section 132Section 143(3)Section 153ASection 153B(1)(b)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 997 to 1002/JP/2018 & 1119/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2007-08. cuke M/s. Kota Dall Mill The Deputy Commissioner of Income- tax, Central Circle, Room No. 212, 2nd Vs. C-Block, Multimetals Ltd. Campus 6/7, Heavy Industrial Area, Floor, C.R. Building, Rawat Bhata Kansua Road, Road, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAAFK 8105 C…

M/S Kota Dall Mill, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 997/JPR/2018[2010-11]Status: DisposedITAT Jaipur31 Dec 2018AY 2010-11
For Appellant: Shri Vijay Goyal & Shri Gulshan Agarwal (CAs)For Respondent: Shri Varinder Mehta (CIT)
Section 132Section 143(3)Section 153ASection 153B(1)(b)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 997 to 1002/JP/2018 & 1119/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2010-11, 11-12, 12-13, 13-14, 14-15,15-16 & 16-17. cuke M/s. Kota Dall Mill The Deputy Commissioner of Income- tax, Central Circle, Room No. 212, 2nd Vs. C-Block, Multimetals Ltd. Campus 6/7, Heavy Industrial Area, Floor, C.R. Building, Rawat Bhata Kansua Road, Road, Kota. Kota. LFkk;h ys…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Kota Dall Mill, Kota

ITA 1057/JPR/2018[2010-11]Status: DisposedITAT Jaipur31 Dec 2018AY 2010-11
For Appellant: Shri Vijay Goyal & Shri Gulshan Agarwal (CAs)For Respondent: Shri Varinder Mehta (CIT)
Section 132Section 143(3)Section 153ASection 153B(1)(b)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 997 to 1002/JP/2018 & 1119/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2010-11, 11-12, 12-13, 13-14, 14-15,15-16 & 16-17. cuke M/s. Kota Dall Mill The Deputy Commissioner of Income- tax, Central Circle, Room No. 212, 2nd Vs. C-Block, Multimetals Ltd. Campus 6/7, Heavy Industrial Area, Floor, C.R. Building, Rawat Bhata Kansua Road, Road, Kota. Kota. LFkk;h ys…

M/S Kota Dall Mill, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 999/JPR/2018[2012-13]Status: DisposedITAT Jaipur28 Dec 2018AY 2012-13
For Appellant: Shri Vijay Goyal & Shri Gulshan Agarwal (CAs)For Respondent: Shri Varinder Mehta (CIT)
Section 132Section 143(3)Section 153ASection 153B(1)(b)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 997 to 1002/JP/2018 & 1119/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2007-08. cuke M/s. Kota Dall Mill The Deputy Commissioner of Income- tax, Central Circle, Room No. 212, 2nd Vs. C-Block, Multimetals Ltd. Campus 6/7, Heavy Industrial Area, Floor, C.R. Building, Rawat Bhata Kansua Road, Road, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAAFK 8105 C…

Mahugun India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal of the Assessee is partly allowed

ITA 2817/DEL/2012[2003-04]Status: DisposedITAT Delhi09 Oct 2018AY 2003-04

Bench: Shri Sudhanshu Srivastava & Shri Anandee Nath Misshra

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Ms. Shefali Swaroop, CIT (DR)
Section 132Section 139Section 142Section 143(1)Section 143(2)Section 153ASection 276DSection 37(1)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘E’: NEW DELHI) BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANANDEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 2817/Del/2012 (Assessment Year: 2003-04) Mahagun India Pvt. Ltd., Asstt. Comm. Of Income Tax, B-66, 1st Floor, Vivek Vihar, Vs. Central Circle 3, Delhi-110095. New Delhi. PAN No.-AAACM6572A APPELLANT RESPONDENT Assessee by : Dr. Rakesh Gupta, Adv. & Sh. Sumit Aggarwal, Adv. Revenue by : Ms. Shefali Swaroop, CIT (DR) ORDER PER: ANADEE NATH MISSHRA, AM This appeal by the Assessee is filed against the order of Ld. CIT(A)-II, Delhi, da…

DCIT, CC-II, Chandigarh vs. Smt. Priya Garg, Panchkula

In the result appeal filed by the Revenue is dismissed

ITA 989/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh11 May 2018AY 2009-10

Bench: Smt. Diva Singh & Ms. Annapurna Guptaassessment Year: 2009-10 The Dy.Cit Vs. Smt. Priya Garg, Central Circle-Ii H.No. 89,Sector-7 Chandigarh Panchkula

For Appellant: Sh. Ashwani KumarFor Respondent: Sh. Ashish Abrol
Section 132Section 139Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH’B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year: 2009-10 The Dy.CIT Vs. Smt. Priya Garg, Central Circle-II H.No. 89,Sector-7 Chandigarh Panchkula PAN No. AEBPG8990G (Appellant) (Respondent) Assessee By : Sh. Ashwani Kumar Revenue By : Sh. Ashish Abrol Date of hearing : 22/02/2018 Date of Pronouncement : 11/05/2018 ORDER PER ANNAPURNA GUPTA, A.M. The present appeal has been filed by the Revenue against the order of the Ld. CIT(A)-3, Gurgaon dt. 31/03/2017. 2. The Revenue in the above appeal i…

DCIT, CC-II, Chandigarh vs. M/S Dhg Marketing Pvt. Ltd., Chandigarh

In the result the appeal filed by the revenue is

ITA 990/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh09 May 2018AY 2010-11

Bench: Ms Diva Singh & Ms. Annapurna Guptathe D.C.I.T., Vs. M/S Dhg Marketing Pvt. Ltd., Central Circle-Ii, Sco 49-50, Sector 26, Chandigarh. Chandigarh. Pan: Aadcd1364Q (Appellant) (Respondent)

For Appellant: Shri Gulshan Raj, CIT DRFor Respondent: Shri Ashwani Kumar, CA
Section 132Section 139Section 143(2)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘A’, CHANDIGARH BEFORE MS DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER The D.C.I.T., Vs. M/s DHG Marketing Pvt. Ltd., Central Circle-II, SCO 49-50, Sector 26, Chandigarh. Chandigarh. PAN: AADCD1364Q (Appellant) (Respondent) Appellant by : Shri Gulshan Raj, CIT DR Respondent by : Shri Ashwani Kumar, CA & Ms. Kanika Gupta, CA Date of hearing : 02.05.2018 Date of Pronouncement : 09.05.2018 ORDER PER ANNAPURNA GUPTA, A.M.: The present appeal has been preferred by the Revenue against the order passed by learned Commissioner of Income…

DCIT, CC-II, Chandigarh vs. Sh. R.K. Garg, Chandigarh

In the result, appeal filed by the Revenue is dismissed

ITA 1191/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh01 May 2018AY 2007-08

Bench: Smt. Diva Singh & Ms. Annapurna Guptaassessment Year: 2007-08

For Appellant: Sh. Ashwani KumarFor Respondent: Sh. Ashish Abrol
Section 139Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH’B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year: 2007-08 The DCIT Vs. Sh. R.K. Garg, Central Circle-II SCO 49-50, Sector-26 Chandigarh Chandigarh PAN No. ABYPG9179M (Appellant) (Respondent) Assessee By : Sh. Ashwani Kumar Revenue By : Sh. Ashish Abrol Date of hearing : 01/02/2018 Date of Pronouncement : 01/05/2018 ORDER PER ANNAPURNA GUPTA, A.M. The present appeal has been filed by the Revenue against the order of the Ld. CIT(A)-3, Gurgaon dt. 18/05/2017. 2. In the present appeal Revenue h…

DCIT, Jaipur vs. Godawari Estates Pvt. Ltd

ITA 493/JPR/2017[2010-11]Status: DisposedITAT Jaipur07 Nov 2017AY 2010-11
For Appellant: Shri Vijay Goyal, CA and Shri Gulshan Agarwal, CAFor Respondent: Smt. Rolee Agarwal, CIT - DR
Section 143(1)Section 143(3)Section 56(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES , JAIPUR Jh HkkxpUn] ys[kk lnL; ,o Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 493 & 494/JP/2017 fu/kZkj.k o"kZ@Assessment Year: 2010-11 & 2012-13 cuke The DCIT M/s. Godawari Estates Pvt. Ltd Vs. Central Circle-2 20, Maharishi Devendra Road Jaipur Burra Bazar, Kolkata – 700 007 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACG 9639 C vihykFkhZ@Appellant izR;FkhZ@Respondent C.O. No. 26 & 27/JP/2017 (Arising out of vk;dj vihy la-@ITA No. 493 & 494/JP/2017)…

DCIT Cen Cir 7(3), Mumbai vs. Madahu Prakash Kapoor, Mumbai

Appeal stands dismissed

ITA 1060/MUM/2016[2010-11]Status: DisposedITAT Mumbai04 Oct 2017AY 2010-11

Bench: Shri Mahavir Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 1060/Mum/2016 (िनधा"रण वष" / Assessment Year: 2010-11) Deputy Commissioner Of Madhu Prakash Kapoor Income Tax Central Circle 7(3) Pallonji Mansion बनाम/ R.No.655,6Th Floor Flat No.G/D 43 Aaykar Bhavan Cuff Parade Vs. M.K.Road Mumbai – 400 005 Mumbai – 400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Agqpk-0792-D (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Anuj Kisnadwala,Ld.ARFor Respondent: Ranjit Singh Arneja, CIT(DR)
Section 132(1)Section 139Section 143Section 143(2)Section 143(3)Section 153ASection 54

…ITA No.1060/M/2016 Madhu Prakash Kapoor Assessment Year 2010-11 आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI "ी महावीर िसंह,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No. 1060/Mum/2016 (िनधा"रण वष" / Assessment Year: 2010-11) Deputy Commissioner Of Madhu Prakash Kapoor Income Tax Central Circle 7(3) Pallonji Mansion बनाम/ R.No.655,6th Floor Flat No.G/D 43 Aaykar Bhavan Cuff Parade Vs. M.K.Road Mumbai – 400 005 Mumbai – 400 020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AG…

DCIT, New Delhi vs. M/S. Abhisar Buildcon (P) Ltd., Delhi

Appeals are dismissed

ITA 4877/DEL/2014[2007-08]Status: DisposedITAT Delhi04 Jul 2017AY 2007-08

Bench: Shri I. C. Sudhir & Shri O. P. Kanti. T. Appeal Nos. 4877 & 4878/Del/2014 Assessment Year : 2007-08 & 2008-09. Deputy Commissioner M/S. Abhisar Buildwell (P) Ltd., Of Income Tax, Vs. 1711, S. P. Mukherjee Marg, Central Circle : 4, Delhi – 110 006. N E W D E L H I. Pan : Aafca 6845 D (Appellant) (Respondent)

For Appellant: Shri R. S. Singhvi, C. A.; &For Respondent: Shri A. K. Saroha, CIT [DR]
Section 132Section 142Section 153A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES: “C” NEW DELHI ] BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI O. P. KANT, ACCOUNTANT MEMBER I. T. Appeal Nos. 4877 & 4878/Del/2014 Assessment Year : 2007-08 & 2008-09. Deputy Commissioner M/s. Abhisar Buildwell (P) Ltd., of Income Tax, Vs. 1711, S. P. Mukherjee Marg, Central Circle : 4, Delhi – 110 006. N e w D e l h i. PAN : AAFCA 6845 D (Appellant) (Respondent) Assessee by : Shri R. S. Singhvi, C. A.; & Shri Satyajeet Goel, C. A.; Department by : Shri A. K. Saroha, CIT [DR]; Date of Hearing : 19.06.2017 Date of Pronouncement: 04.07.2017 O R…

ACIT, New Delhi vs. Sh. Suresh Jain, New Delhi

In the result, appeals of the department are dismissed

ITA 369/DEL/2012[2000-01]Status: DisposedITAT Delhi28 Apr 2017AY 2000-01

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 369/Del/2012 : Asstt. Year : 2000-01 Ita No. 370/Del/2012 : Asstt. Year : 2001-02 Ita No. 374/Del/2012 : Asstt. Year : 2006-07 Acit Vs Suresh Jain Circle-38(1), C-29, Panchsheel Enclave New Delhi New Delhi (Appellant) (Respondent) Pan No. Acxpj6507G Assessee By : Sh. Sh. Raj Kumar Gupta, Adv. & Sh. Sumit Goyal, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 14.02.2017 Date Of Pronouncement : 28.04.2017 Order Per N. K. Saini, Am: These Appeals By The Department Are Directed Against The Separate Orders Each Dated 29.11.2001 Of The Ld. Cit(A)- Xxviii, New Delhi For The Assessment Year 2000-01, 2001-02 & 2006-2007. Since The Appeals Pertain To The Same Assessee, So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Sh. Raj Kumar Gupta, Adv. &For Respondent: Sh. S. S. Rana, CIT DR
Section 153A

…CIT [(2016) 75 taxman.com 215 (Kerala) " CIT Vs St. Francis Clay Decor Tiles 385 ITR 624 (Kerala) " CIT Vs Anil Kumar Bhatia 352 ITR 493 (Del.) " Filatex India Ltd Vs CIT 49 taxman.com 465 (Del.) " CIT Vs Continental Warehousing Corporation (Nhava Sheva) Ltd. 64 Taxmann.com 34 (SC) 16. We have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, it is an admitted fact that the assessee is a respondent in the appeal filed by the department, in the said appeal the issues raised by the department relate to the deletion of various additio…

DCIT, Dehradun vs. Sh. Ramesh Batta, Dehradun

In the result, the Cross

ITA 3966/DEL/2013[2007-08]Status: DisposedITAT Delhi29 Mar 2017AY 2007-08

Bench: Shri S.V. Mehrotra & Ms. Suchitra Kambleassessment Year : 2007-08 Dcit, Central Circle, Ramesh Batta, Dehradun. Vs. 81/210, Kaulagarh Road, Dehradun.

Section 139Section 142(1)Section 143(2)Section 143(3)Section 153A(1)(a)Section 153A(1)(b)Section 288ASection 292CSection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2007-08 DCIT, Central Circle, Ramesh Batta, Dehradun. Vs. 81/210, Kaulagarh Road, Dehradun. PAN : ABGPB 1527 N (Appellant) (Respondent) C.O. No.242/Del/2013 (In ITA No.3966/Del/2013) Assessment Year : 2007-08 Ramesh Batta, DCIT, Central Circle, 81/210, Kaulagarh Road, Dehradun. Vs. Dehradun. PAN : ABGPB 1527 N (Appellant) (Respondent) : Department by Shri S. S. Rana, CIT(DR) : Assessee by Shri Salil Kapoor & Shri Sumit Lalchandani, Adv. Dat…

Ramesh Sumermal Shah, Mumbai vs. DCIT Cir 36, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 414/MUM/2010[2001-02]Status: DisposedITAT Mumbai28 Nov 2016AY 2001-02

Bench: Shri Saktijit Dey & Shri Rajesh Kumarसर्वश्री सक्तिक्िि डे, न्याययक सदस्य एवुं रािेश कुमार, ऱेखा सदस्य आमकय अऩीर सं./I.T.A. No.414/Mum/2010 (यनधावरण र्र्व / Assessment Years : 2001-02) Shri Ramesh Sumermal Shah, बनाम/ Dy. Commissioner Of Income Tax 220, Commerce House, Circle 36, Vs. 140 N M Road, Fort, 11/43, Ground Floor, Aayakar Bhavan, Mumbai-400023 M K Road, Mumbai-400020 स्थायी ऱेखा सं./ Pan : Aagps9863H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से/Appellant By : Shri Nishit Gandhi प्रत्मथी की ओय से/ Respondent By : Shri Prawin Kumar सुनवाई की तायीख / Date Of Hearing :28.4.2016 घोषणा की तायीख /Date Of Pronouncement :28 .11.2016 आदेश / O R D E R Per Rajesh Kumarthis Is An Appeal By The Assessee Against Order Dated 13/11/2009 Of Ld. Cit(Appeals)-41 Mumbai For The Assessment Year 2001-02 Passed Against The Assessment Framed By The Ao U/S 143(3) R.W.S. 153A Of The Income Tax Act (Hereinafter Called The Act). 2. The Grounds Raised By The Assessee Are As Under:- “On The Facts & In The Circumstances Of The Case He Ld. Cit(A) Has Erred In Law In Confirming The Addition Of Rs.2,25,00,000/- Made By The Ao On Disbelieving Gift Received By The Appellant”

For Appellant: Shri Nishit GandhiFor Respondent: Shri Prawin Kumar
Section 132Section 139Section 143(2)Section 143(3)Section 153ASection 68

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER सर्वश्री सक्तिक्िि डे, न्याययक सदस्य एवुं रािेश कुमार, ऱेखा सदस्य आमकय अऩीर सं./I.T.A. No.414/Mum/2010 (यनधावरण र्र्व / Assessment Years : 2001-02) Shri Ramesh Sumermal Shah, बनाम/ Dy. Commissioner of Income Tax 220, Commerce House, Circle 36, Vs. 140 N M Road, Fort, 11/43, Ground Floor, Aayakar Bhavan, Mumbai-400023 M K Road, Mumbai-400020 स्थायी ऱेखा सं./ PAN : AAGPS9863H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथ…