ACIT v. Sharad Chaudhary

71 DTR 33Reported decision2012#9869 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2023.

Judgments citing ACIT v. Sharad Chaudhary

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1792/MUM/2021[2016-17]Status: DisposedITAT Mumbai10 Mar 2023AY 2016-17

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 713/MUM/2020 (A.Y. 2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021 (A.Ys: 2014-15, 2015-16, 2016-17 & 2018-19) ITA.Nos. 1866, 1867 & 1868/MUM/2021 (A.Ys: 2017-18, 2013-14 & 2012-13) DCIT – Central Circle – 1(4) v. M/s. Anandilal & Ganesh Podar Room No. 902, 9th Floor Society Pratishtha Bhavan Podar Education Complex Old CGO Annexe Saraswati Road, Santacruz (W) Maharishi Karve Road Mumbai - 400054 Mumbai - 400020 PAN: AAATA5136D (Appella…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1791/MUM/2021[2014-15]Status: DisposedITAT Mumbai10 Mar 2023AY 2014-15

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 713/MUM/2020 (A.Y. 2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021 (A.Ys: 2014-15, 2015-16, 2016-17 & 2018-19) ITA.Nos. 1866, 1867 & 1868/MUM/2021 (A.Ys: 2017-18, 2013-14 & 2012-13) DCIT – Central Circle – 1(4) v. M/s. Anandilal & Ganesh Podar Room No. 902, 9th Floor Society Pratishtha Bhavan Podar Education Complex Old CGO Annexe Saraswati Road, Santacruz (W) Maharishi Karve Road Mumbai - 400054 Mumbai - 400020 PAN: AAATA5136D (Appella…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1790/MUM/2021[2015-16]Status: DisposedITAT Mumbai10 Mar 2023AY 2015-16

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 713/MUM/2020 (A.Y. 2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021 (A.Ys: 2014-15, 2015-16, 2016-17 & 2018-19) ITA.Nos. 1866, 1867 & 1868/MUM/2021 (A.Ys: 2017-18, 2013-14 & 2012-13) DCIT – Central Circle – 1(4) v. M/s. Anandilal & Ganesh Podar Room No. 902, 9th Floor Society Pratishtha Bhavan Podar Education Complex Old CGO Annexe Saraswati Road, Santacruz (W) Maharishi Karve Road Mumbai - 400054 Mumbai - 400020 PAN: AAATA5136D (Appella…

Shri Nilesh Jain HUF, Indore vs. ITO 4(2), Indore

In the result Ground No.2 of the assessee’s

ITA 294/IND/2020[2014-15]Status: DisposedITAT Indore30 Apr 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(3)Section 68

…ence, if any, or the information, no addition can be made. 23.6 Attention is drawn to the following judicial decisions wherein Hon’ble Courts have held that order passed in violation of principle of natural justice is bad in law: a. Smt. Sunita Dhadda vs DCIT 71 DTR 33 b. Dhakeshwari Cotton Mills 26 ITR 775 c. Lalchand Bhagat Ambikaram vs CIT 37 ITR 288 d. Ponkunnam Traders 83 ITR 508 e. Suraj Mall Mohta & Co. vs A.V. Visvanatha Sastri & others 26 ITR 001 f. C. B. Gautam vs CIT 199 ITR 530 g. Sarupchand Hukamchand 13 IT Thus it would be seen that there was clear and gross violation of the principle of natural jus…

Pritesh Jain HUF, Indore vs. ITO 4 (2), Indore

In the result Ground No.2 of the assessee’s

ITA 293/IND/2020[2014-15]Status: DisposedITAT Indore30 Apr 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(3)Section 68

…ence, if any, or the information, no addition can be made. 23.6 Attention is drawn to the following judicial decisions wherein Hon’ble Courts have held that order passed in violation of principle of natural justice is bad in law: a. Smt. Sunita Dhadda vs DCIT 71 DTR 33 b. Dhakeshwari Cotton Mills 26 ITR 775 c. Lalchand Bhagat Ambikaram vs CIT 37 ITR 288 d. Ponkunnam Traders 83 ITR 508 e. Suraj Mall Mohta & Co. vs A.V. Visvanatha Sastri & others 26 ITR 001 f. C. B. Gautam vs CIT 199 ITR 530 g. Sarupchand Hukamchand 13 IT Thus it would be seen that there was clear and gross violation of the principle of natural jus…

Sh. Vikas Kapoor, Delhi vs. ACIT, New Delhi

In the result, the appeal of the Assessee is allowed

ITA 5936/DEL/2016[2008-09]Status: DisposedITAT Delhi28 Mar 2017AY 2008-09

Bench: Shri H.S. Sidhuassessment Year: 2008-09

For Appellant: SH. V.K.SABHARWAL, ADV. &For Respondent: MS. BEDOBINA CHAUDHURI, SR. DR
Section 139(1)Section 142(1)Section 143Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2008-09 SH. VIKAS KAPOOR, VS ACIT, FLAT NO. 1, POCKET-A1, CENTRAL CIRCLE-04, SECTOR-07, NEW DELHI ROHINI, DELHI -110 085 C/O SABHARWAL & PARTNERS, 4819/24, ANSARI ROAD, DARYAGANJ, NEW DELHI – 110 002 (PAN: AHRPK4150F) (APPELLANT) (RESPONDENT) Assessee by : SH. V.K.SABHARWAL, ADV. & SH. SUDHIR MATHUR, ADV. Department by : MS. BEDOBINA CHAUDHURI, SR. DR ORDER The Assessee has filed the Appeal against the impugned Order dated 27.9.2016 of Ld. CIT(A)-23, New Delhi pertaining to assess…

Samta Khinda, New Delhi vs. ACIT, New Delhi

In the result, the Assessee’s Appeal No

ITA 5515/DEL/2013[2009-10]Status: DisposedITAT Delhi29 Nov 2016AY 2009-10

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Anil Kumar Gupta, CAFor Respondent: Sh. I.P.S. Bindra, CIT(DR)
Section 132Section 139Section 143(2)Section 143(3)Section 271ASection 292CSection 69Section 698Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. Nos. 336/DEL/2012 AND 5515/DEL/2013 A.Y. : 2009-10 SAMTA KHINDA ACIT, CENTRAL CIRCLE-22, 2, GOLDEN GATE, WESTEND VS. NEW DELHI GREEN, RAJOKARI, NEW DELHI – 110 038 (PAN: ABCPS2929M) (APPELLANT) (RESPONDENT) Assessee by : Sh. Anil Kumar Gupta, CA Department by : Sh. I.P.S. Bindra, CIT(DR) ORDER PER H.S. SIDHU : JM The Assessee has filed 02 appeals against the separate impugned Orders of Ld. CIT(A)-III, New Delhi pertaining to assessment year 2009-10 one is rela…

Habitat Royale Projects Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the Assessee Appeals stand allowed

ITA 378/DEL/2012[2009-10]Status: DisposedITAT Delhi29 Nov 2016AY 2009-10

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Anil Kumar Gupta, CAFor Respondent: Sh. I.P.S. Bindra, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. Nos. 377 & 378/DEL/2012 A.YRS. : 2008-09 & 2009-10 M/S HABITAT ROYALE PROJECTS VS. ACIT, CC-22, NEW DELHI PVT. LTD., 2, GOLDEN GATE, WESTEND GREEN, RAJOKARI, NEW DELHI – 110 038 (PAN: AABCH4891A) (APPELLANT) (RESPONDENT) Assessee by : Sh. Anil Kumar Gupta, CA Department by : Sh. I.P.S. Bindra, CIT(DR) ORDER PER H.S. SIDHU : JM The Assessee has filed 02 appeals against the separate impugned Orders of Ld. CIT(A)-III, New Delhi pertaining to assessment years 20…

Habitat Royale Projects Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the Assessee Appeals stand allowed

ITA 377/DEL/2012[2008-09]Status: DisposedITAT Delhi29 Nov 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Anil Kumar Gupta, CAFor Respondent: Sh. I.P.S. Bindra, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. Nos. 377 & 378/DEL/2012 A.YRS. : 2008-09 & 2009-10 M/S HABITAT ROYALE PROJECTS VS. ACIT, CC-22, NEW DELHI PVT. LTD., 2, GOLDEN GATE, WESTEND GREEN, RAJOKARI, NEW DELHI – 110 038 (PAN: AABCH4891A) (APPELLANT) (RESPONDENT) Assessee by : Sh. Anil Kumar Gupta, CA Department by : Sh. I.P.S. Bindra, CIT(DR) ORDER PER H.S. SIDHU : JM The Assessee has filed 02 appeals against the separate impugned Orders of Ld. CIT(A)-III, New Delhi pertaining to assessment years 20…

Samta Khinda, New Delhi vs. ACIT, New Delhi

In the result, the Assessee’s Appeal No

ITA 336/DEL/2012[2009-10]Status: DisposedITAT Delhi29 Nov 2016AY 2009-10

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Anil Kumar Gupta, CAFor Respondent: Sh. I.P.S. Bindra, CIT(DR)
Section 132Section 139Section 143(2)Section 143(3)Section 271ASection 292CSection 69Section 698Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. Nos. 336/DEL/2012 AND 5515/DEL/2013 A.Y. : 2009-10 SAMTA KHINDA ACIT, CENTRAL CIRCLE-22, 2, GOLDEN GATE, WESTEND VS. NEW DELHI GREEN, RAJOKARI, NEW DELHI – 110 038 (PAN: ABCPS2929M) (APPELLANT) (RESPONDENT) Assessee by : Sh. Anil Kumar Gupta, CA Department by : Sh. I.P.S. Bindra, CIT(DR) ORDER PER H.S. SIDHU : JM The Assessee has filed 02 appeals against the separate impugned Orders of Ld. CIT(A)-III, New Delhi pertaining to assessment year 2009-10 one is rela…

Harsh Deep Construction, Mumbai vs. DCIT CC 47, Mumbai

In the result, appeal of the assessee is allowed

ITA 1941/MUM/2014[2008-09]Status: DisposedITAT Mumbai11 May 2016AY 2008-09

Bench: S/Shri B.R. Baskaran (Am) & Ramlal Negi (Jm)

Section 132(1)Section 132(4)Section 143(3)Section 153ASection 299

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Before S/Shri B.R. Baskaran (AM) & Ramlal Negi (JM) I.T.A. No. 1941/Mum/2014 (Assessment Year 2008-09) I.T.A. No. 1942/Mum/2014 (Assessment Year 2009-10) M/s. Harsh Deep DCIT Central Construction Vs. Circle 47 Ground Floor Mumbai. Shailesh Building Linking Road Santacruz West Mumbai-400 054. (Appellant) (Respondent) PAN No.AAEFH7011A Assessee by Shri Hariom Tulsiyan & Ms. Darshani Gohil Department by Shri Rahul Raman Date of Hearing 25.2.2016 Date of Pronouncement 11.5.2016 O R D E R Per B.R. Baskaran, AM :- Both the appeals filed by the assessee are…

ACIT v. Sharad Chaudhary (71 DTR 33) — Cited in 11 Judgments | BharatTax