ACIT v. Sudesh Kumar Gupta

117 Taxmann.com 178Reported decision2020#13268 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2020 to 2024.

Issues it is cited on

section 271aa section 271a section 270 section 270a section 115bb section 115b section 115bbe section 154 section 132(4)section 271 section 115 section 27

Judgments citing ACIT v. Sudesh Kumar Gupta

Ram Babu Singh, Bihar vs. The ITO-2(1), Bhopal

The appeal of the assessee is allowed

ITA 17/IND/2024[2017-18]Status: HeardITAT Indore09 May 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Shri Ram Babu Singh, Income-Tax Officer, Near Gayatri Mandir, 2(1), बनाम/ Saharsa, Bhopal Vs. Bihar (Assessee/Appellant) (Revenue/Respondent) Pan: Cufps2957D Assessee By Shri S.N.Agrawal, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 07.05.2024 Date Of Pronouncement 09.05.2024

Section 115BSection 143(2)Section 154Section 270ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Shri Ram Babu Singh, Income-tax Officer, Near Gayatri Mandir, 2(1), बनाम/ Saharsa, Bhopal Vs. Bihar (Assessee/Appellant) (Revenue/Respondent) PAN: CUFPS2957D Assessee by Shri S.N.Agrawal, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 07.05.2024 Date of Pronouncement 09.05.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 16.11.2023 passed by learned Commissi…

Sandeep Sethi, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-1, Jaipur

In the result, both the appeals of the assessee are allowed

ITA 155/JPR/2022[2017-18]Status: DisposedITAT Jaipur08 Feb 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. Sanjay Dhariwal (CIT)

Section 115BSection 132(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 155/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke Shri Sandeep Sethi Deputy Commissioner of Income Vs. 417, Sethi Bhawan, Tax, Hanuman Ji Ka Rasta, Central Circle-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGWPS 6940 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 154/JP/2022 fu/kZkj.k o"kZ@A…

Rajiv Nigotiya, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-1, Jaipur

In the result, both the appeals of the assessee are allowed

ITA 154/JPR/2022[2017-18]Status: DisposedITAT Jaipur08 Feb 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. Sanjay Dhariwal (CIT)

Section 115BSection 132(1)

Mukesh Kumar Saraogi, Churu vs. Principal Commissioner of Income Tax-2, Jaipur

The appeal of the assessee is dismissed

ITA 186/JPR/2022[2017-18]Status: DisposedITAT Jaipur09 Nov 2022AY 2017-18

For Appellant: Smt. Shivangi Samdhani, CA &For Respondent: Sh. P. R. Meena (CIT)

Section 133ASection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 186/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Mukesh Kumar Saraogi Principal Commissioner of M/s Sohal Lal Mukesh Kumar, Anaj Vs. Income Tax-2, Jaipur Mandi Sadulpur, Churu LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AETPS 0642 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Smt. Shivangi Samd…

K Ranadheer Reddy, Cuddapah vs. The Deputy Commissioner of Income Tax, Central Circle-2(1), Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 264/BANG/2022[2017-18]Status: DisposedITAT Bangalore26 Sept 2022AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy S.Shri Kasireddy Ranadheer Reddy Vs Dcit, Central Circle - 2(1) No.5/19, Kuravapalli (V) C.R. Building, Queen'S Road T. Sundupalli, Cuddapah 516214 Bengaluru 560001 Andhra Pradesh Pan – Amcpr4790E (Appellant) (Respondent) Assessee By: Shri Shivprasad Reddy, Itp Revenue By: Smt. Priyadarshini Baseganni

For Appellant: Shri Shivprasad Reddy, ITPFor Respondent: Smt. Priyadarshini Baseganni

Section 115BSection 132Section 143(3)Section 153CSection 154Section 156Section 270ASection 271ASection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “C” BENCH, BENGALURU Before Shri George George K., Judicial Member and Ms. Padmavathy S., Accountant Member Shri Kasireddy Ranadheer Reddy vs DCIT, Central Circle - 2(1) No.5/19, Kuravapalli (V) C.R. Building, Queen's Road T. Sundupalli, Cuddapah 516214 Bengaluru 560001 Andhra Pradesh PAN – AMCPR4790E (Appellant) (Respondent) Assessee by: Shri Shivprasad Reddy, ITP Revenue by: Smt. Priyadarshini Baseganni Date of hearing: 22/09/2022 Date of pronouncement: 26/09/2022 O R D E R Per: Padmavathy, A.M. This appeal is against the order of the CIT(A)-11, Bengaluru dated…

M/S. Dharti Estate, Junagadh vs. The Pr.CIT-3, Rajkot

In the result, the appeal of the assessee is allowed

ITA 92/RJT/2020[2015-16]Status: HeardITAT Rajkot13 Jul 2022AY 2015-16

For Appellant: Shri Deepak Rindani, A.RFor Respondent: Shri Sanjeev Jain, CIT-D.R

Section 115BSection 133ASection 143(3)Section 263Section 28Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Dharti Estate, Sakar The Pr. CIT-3, Residency Opp. Karadiya Rajkot Rajput Chatralay, Vanthali Vs (Respondent) Highway, Junagadh- 362015, Gujarat PAN: AAIFD5123F (Appellant) Assessee by: Shri Deepak Rindani, A.R. Revenue by: Shri Sanjeev Jain, CIT-D.R. Date of hearing : 30-06-2022 Date of pronouncement : 13-07-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2015-16, arises from order of the Pr. CIT-3, Rajkot dated 24-0…

Shri Hari Narain Gattani, Jaipur vs. DCIT, C-4, Jaipur

In the result, appeal of the assessee is allowed

ITA 186/JPR/2020[2017-18]Status: DisposedITAT Jaipur09 Oct 2020AY 2017-18

For Appellant: Sh. S. R. Sharma (CA) &For Respondent: Ms. Chanchal Meena (Addl. CIT)

Section 115BSection 131Section 132Section 133ASection 139(1)Section 143(2)Section 143(3)Section 154Section 271A

…itted that this is not an obvious or 4 Sh. Hari Narain Gattani, Jaipur Vs. DCIT, Jaipur patent mistake which is apparent from the record. In support, the reliance was placed on the Co-ordinate Bench decision in case of ACIT vs. Sudesh Kumar Gupta reported in 117 Taxmann.com 178. 8. It was further submitted that the amendment provisions of section 115BBE of the Act as amended by the Taxation (Second Amendment) Act, 2016 are applicable from 15.12.2016 and are not retrospective in operation and therefore no applicaable to the search operation conducted in case of the assessee on 9th and 10th of August, 2016. It was…