ACIT v. Surya Ferrous Alloys (P.) Ltd. (169 Taxmann.com 736)

PRAKASH JAIN,UDAIPUR vs. ACIT, CIRCLE-2, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 416/JODH/2025[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Bleprakash Jain Asstt. Commissioner Of Income C/O Rajendra Jain, Advocate Tax, Circle-2 106, Akshay Deep Complex, 5Th Udaipur B Road, Sardarpura, Jodhpur - 342001 Pan No. Acepj 5236 H Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Smt. Runi Pal – Cit-Dr (Virtual) Revenue By Date Of Hearing 29.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By The Assessee, Against The Order Of The National Faceless Appeal Centre, Delhi [Hereinafter Referred To As The“Nfac/Cit(A)”] Dated 29/08/2025 With Respect To The Assessment Year 2017-18. 2. At The Outset, The Id. Counsel For The Assessee Vehemently Submitted That The Issue Raised In This Appeal Is Covered By The Decision Of The Hon’Ble Supreme Court In The Case Of Union Of India Vs. Rajeev Bansal 167 Taxmann.Com 70. The Ar Briefly Narrated The Facts Of The Case That Notice U/S 148 Of The Income-Tax Act

Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER Prakash Jain Asstt. Commissioner of Income C/o Rajendra Jain, Advocate Tax, Circle-2 106, Akshay Deep Complex, 5th Udaipur B Road, Sardarpura, Jodhpur - 342001 PAN No. ACEPJ 5236 H Assessee by Shri Rajendra Jain, Advocate and Smt. Raksha Birla, CA (Physical) Smt. Runi Pal – CIT-DR (Virtual) Revenue by Date of Hearing 29.01.2026. Date of Pronouncement 26.02.2026. ORDER DR. MITHA LAL MEENA, A.M.: This appeal is filed by the assessee, against the order of t…

AMAN GUPTA,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, LTU CHENNAI, CHENNAI

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

ITA 2565/CHNY/2025[2016-17]Status: DisposedITAT Chennai17 Feb 2026AY 2016-17

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 2565/Chny/2025 िनधा"रण वष"/Assessment Year: 2016-17 Shri Aman Gupta, The Deputy Commissioner A-1, Vrindavan Enclave, Vs. Of Income Tax, 189, Lloyds Road, Circle 1, Gopalapuram, Ltu, Chennai – 600 086. Chennai. Pan: Adzpa 0417D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri V. Tharish, Ca ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 03.02.2026 घोषणा क" तारीख/Date Of Pronouncement : 17.02.2026

For Appellant: Shri V. Tharish, CAFor Respondent: Ms. Gouthami Manivasagam

Section 147ASection 148Section 148ASection 250Section 69A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2565/CHNY/2025 िनधा"रण वष"/Assessment Year: 2016-17 Shri Aman Gupta, The Deputy Commissioner A-1, Vrindavan Enclave, Vs. of Income Tax, 189, Lloyds Road, Circle 1, Gopalapuram, LTU, Chennai – 600 086. Chennai. PAN: ADZPA 0417D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri V. Tharish, CA ""यथ" क" ओर से/Respondent…

JAGATHESH,CHENNAI vs. ACIT, NCC-1(1), CHENNAI

In the result the appeal of the assessee in ITA No

ITA 1566/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Dec 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. D. Anand, Advocate &For Respondent: Shri. ARV Sreenivasan, CIT

Section 115BSection 133ASection 147Section 148Section 148ASection 183Section 197Section 271ASection 69A

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, ACIT, Flat 2A, Block V, vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. MRC Nagar, Raja Annamalai Puram, Chennai – 600 028. [PAN:ACLPJ-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year:…

JAGATHESH,CHENNAI vs. AACIT, NCC-11(1), CHENNAI

In the result the appeal of the assessee in ITA No

ITA 1565/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Dec 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. D. Anand, Advocate &For Respondent: Shri. ARV Sreenivasan, CIT

Section 115BSection 133ASection 147Section 148Section 148ASection 183Section 197Section 271ASection 69A

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, ACIT, Flat 2A, Block V, vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. MRC Nagar, Raja Annamalai Puram, Chennai – 600 028. [PAN:ACLPJ-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year:…

SANDEEP GUPTA,DELHI vs. INCOME TAX OFFICER, CIVIC CENTRE, DELHI

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

ITA 299/DEL/2025[2017-18]Status: DisposedITAT Delhi07 Nov 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Ms. Agni Choudhary, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 299/DEL/2025 [A.Y. 2017-18] Sandeep Gupta Vs. The I.T.O C-602, Second Floor, Ward – 36(1) Gali No. 13, Adarsh Nagar New Delhi Delhi PAN – AXHPS 1807 R (Applicant) (Respondent) Assessee By : Ms. Agni Choudhary, Adv Shri Raghav Sharma, CA Department By : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 03.09.2025 Date of Pronouncement : 07.10.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the assessee is preferred against the order of the…

ACIT, CIRCLE -5(2)(1), MUMBAI vs. NASHER MILES PRIVATE LIMITED, MUMBAI

In the result, both the appeal filed by the revenue department stands dismissed, whereas the Cos

ITA 5078/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Oct 2025AY 2017-18

Bench: Shri Narender Kumar Choudhryshri Prabhash Shankarassessment Year: 2016-17 & Assessment Year: 2017-18 Acit, Circle-5(2)(1) Nasher Miles Private Room No. 571, Aaykar Bhavan, Limited Mk Road, Mumbai- 400020, Vs. 1601, Panchratna Building, Mumbai Opera House, Girgaon, Mumbai- 400004 Pan: Aabcs1385E (Appellant) (Respondent)

For Appellant: Ms. Sheetal JainFor Respondent: Shri Layaqat Ali Aafaqui, Ld. Sr. A.R

Section 147Section 148Section 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assessment Year: 2016-17 & Assessment Year: 2017-18 ACIT, Circle-5(2)(1) Nasher Miles Private Room No. 571, Aaykar Bhavan, Limited MK Road, Mumbai- 400020, Vs. 1601, Panchratna Building, Mumbai Opera House, Girgaon, Mumbai- 400004 PAN: AABCS1385E (Appellant) (Respondent) CO No. 254/M/2025 In Assessment Year: 2016-17 A N D CO No. 255/M/2025 In Assessment Year: 2017-18 Nasher Miles Private Vs ACIT, Circle-5(2)(1) Limited Room No. 571, Aaykar 1601, Panchratna…

ACIT-5(2)(1), MUMBAI vs. NASHER MILES PRIVATE LIMITED, MUMBAI

In the result, both the appeal filed by the revenue department stands dismissed, whereas the Cos

ITA 5077/MUM/2025[2016-17]Status: DisposedITAT Mumbai31 Oct 2025AY 2016-17

Bench: Shri Narender Kumar Choudhryshri Prabhash Shankarassessment Year: 2016-17 & Assessment Year: 2017-18 Acit, Circle-5(2)(1) Nasher Miles Private Room No. 571, Aaykar Bhavan, Limited Mk Road, Mumbai- 400020, Vs. 1601, Panchratna Building, Mumbai Opera House, Girgaon, Mumbai- 400004 Pan: Aabcs1385E (Appellant) (Respondent)

For Appellant: Ms. Sheetal JainFor Respondent: Shri Layaqat Ali Aafaqui, Ld. Sr. A.R

Section 147Section 148Section 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assessment Year: 2016-17 & Assessment Year: 2017-18 ACIT, Circle-5(2)(1) Nasher Miles Private Room No. 571, Aaykar Bhavan, Limited MK Road, Mumbai- 400020, Vs. 1601, Panchratna Building, Mumbai Opera House, Girgaon, Mumbai- 400004 PAN: AABCS1385E (Appellant) (Respondent) CO No. 254/M/2025 In Assessment Year: 2016-17 A N D CO No. 255/M/2025 In Assessment Year: 2017-18 Nasher Miles Private Vs ACIT, Circle-5(2)(1) Limited Room No. 571, Aaykar 1601, Panchratna…

DEPUTY COMMISSIONER OF INCOME TAX, SALEM vs. GOVINDA RAJULU SRINIVASAN, SALEM

In the result, appeal of the Revenue is dismissed

ITA 1250/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Oct 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1250/Chny/2025 Assessment Years: 2017-18 Deputy Commissioner Of Income Govinda Rajulu Srinivasan, Tax No.21, Chinna Ezhuthukkara Street, Circle-1, Shevapet, Salem, Salem Tamil Nadu-636 002. [Pan: Avmps5356G] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.Bhupendran, Advocate, प्रत्यर्थी की ओर से /Revenue By : Ms.C.Yamuna, Cit. सुनवाई की तारीख/Date Of Hearing : 16.07.2025 घोषणा की तारीख /Date Of Pronouncement : 09.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Mr.Bhupendran, AdvocateFor Respondent: Ms.C.Yamuna, CIT

Section 147Section 148Section 151Section 68

…आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1250/Chny/2025 Assessment Years: 2017-18 Deputy Commissioner of Income Govinda Rajulu Srinivasan, Tax No.21, Chinna Ezhuthukkara Street, Circle-1, Shevapet, Salem, Salem Tamil Nadu-636 002. [PAN: AVMPS5356G] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by : Mr.Bhupendran, Advocate, प्रत्यर्थी की ओर से /R…

STAR CERAMICS ,CHITRADURGA vs. INCOME TAX OFFICER, WARD-1, CHITRADURGA

In the result, the appeal of the assessee is allowed

ITA 1064/BANG/2025[2016-17]Status: DisposedITAT Bangalore03 Sept 2025AY 2016-17

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2016-17

For Appellant: Ms. Richa Bakiwala & Shri Hemasundar Rao P., CAsFor Respondent: Shri Thamba Mahendra, CIT(DR)(ITAT), Bengaluru

Section 147Section 148Section 148ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2016-17 Star Ceramics, Vs. The Income Tax Officer, 1326, 4th Block, Municipal Complex, Ward 1, Sante Maidana, Chitradurga. Chitradurga – 577 501. PAN: ACMFS 4946F APPELLANT RESPONDENT Appellant by : Ms. Richa Bakiwala & Shri Hemasundar Rao P., CAs Respondent by : Shri Thamba Mahendra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 23.07.2025 Date of Pronouncement : 03.09.2025 O R D E R Per Prashant Maharishi, Vice President 1. This appeal is file…

TULSI JEWELLERS,NA vs. ARIVS.INCOME TAX OFFICER - WARD 5, NAVSARI

In the result assessee's appeal is allowed

ITA 947/SRT/2024[2017-18]Status: DisposedITAT Surat29 Aug 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.946 & 947/Srt/2024 Assessment Year: 2017-18 (Hybrid Hearing) Tulsi Jewellers Income Tax Officer, Ward-5, बनाम/ 7-8, Saibaba Complex Navsari, 204, 2Nd Floor, Income Vs. Gauaarbag, Nr Lmp School Tax Office, Charpool, Awabaug, Chikhli Roa Bilimora, Tal: Navsari-396 445 Gandevi-396 321 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakft 8368 G (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Suresh K. Kabra, Ca राज" की ओर से /Respondent By Shri Ashish Pophare, Cit-Dr & Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 07/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 29/08/2025

Section 115BSection 144Section 147Section 148Section 148ASection 250Section 271ASection 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.946 & 947/SRT/2024 Assessment Year: 2017-18 (Hybrid hearing) Tulsi Jewellers Income Tax Officer, Ward-5, बनाम/ 7-8, Saibaba Complex Navsari, 204, 2nd Floor, Income Vs. Gauaarbag, Nr LMP School Tax Office, Charpool, Awabaug, Chikhli Roa Bilimora, Tal: Navsari-396 445 Gandevi-396 321 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAKFT 8368 G (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Suresh K. Kabra, CA राज" की ओर से /Resp…

TULSI JEWELLERS,NA vs. ARIVS.INCOME TAX OFFICER, WARD 5, NAVSARI

In the result assessee's appeal is allowed

ITA 946/SRT/2024[2017-18]Status: DisposedITAT Surat29 Aug 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.946 & 947/Srt/2024 Assessment Year: 2017-18 (Hybrid Hearing) Tulsi Jewellers Income Tax Officer, Ward-5, बनाम/ 7-8, Saibaba Complex Navsari, 204, 2Nd Floor, Income Vs. Gauaarbag, Nr Lmp School Tax Office, Charpool, Awabaug, Chikhli Roa Bilimora, Tal: Navsari-396 445 Gandevi-396 321 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakft 8368 G (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Suresh K. Kabra, Ca राज" की ओर से /Respondent By Shri Ashish Pophare, Cit-Dr & Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 07/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 29/08/2025

Section 115BSection 144Section 147Section 148Section 148ASection 250Section 271ASection 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.946 & 947/SRT/2024 Assessment Year: 2017-18 (Hybrid hearing) Tulsi Jewellers Income Tax Officer, Ward-5, बनाम/ 7-8, Saibaba Complex Navsari, 204, 2nd Floor, Income Vs. Gauaarbag, Nr LMP School Tax Office, Charpool, Awabaug, Chikhli Roa Bilimora, Tal: Navsari-396 445 Gandevi-396 321 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAKFT 8368 G (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Suresh K. Kabra, CA राज" की ओर से /Resp…

ANUJ SATISHKUMAR BANSAL,SURAT vs. ITO, WARD-1(3)(1), SURAT

In the result, the appeal of the assessee is allowed

ITA 1267/SRT/2024[2017-18]Status: DisposedITAT Surat31 Jul 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth, Accountant Mmber आयकर अपील सं./Ita No.1267/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Anuj Satishkumar Bansal, Vs. Ito, 302, Shri Hari Appartment, Piplod Ward – 1(3)(1), Road Near Lancer Army School, Surat Surat 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bwxpb3655C (Appellant) (Respondent) Appellant By Shri Ramesh Malpani, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 08/07/2025 Date Of Pronouncement 31/07/2025

Section 115BSection 142(1)Section 143(1)Section 147Section 148Section 148ASection 234ASection 250Section 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MMBER आयकर अपील सं./ITA No.1267/SRT/2024 Assessment Year: (2017-18) (Hybrid hearing) Anuj Satishkumar Bansal, Vs. ITO, 302, Shri Hari Appartment, Piplod Ward – 1(3)(1), Road Near Lancer Army School, Surat Surat 395007, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: BWXPB3655C (Appellant) (Respondent) Appellant by Shri Ramesh Malpani, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 08/07/2025 Date of Pronouncement 31/07/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, A…

ACIT, CIRCLLE-34, KOLKATA vs. SUBHAS KUMAR KEDIA, KOLKATA

In the result, appeal of the revenue is dismissed

ITA 1677/KOL/2024[2016-17]Status: DisposedITAT Kolkata17 Apr 2025AY 2016-17

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita No.1677/Kol/2024 (नििाारण वर्ा / Assessment Year : 2016-2017) Acit, Circle-34, Kolkata Vs Subhas Kumar Kedia, 41, N.S.Road, Kolkata Pan No. :Afnpk 9669 M (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Ms. Shreya Loyalka, Ar राजस्व की ओर से /Revenue By : Shri P.N.Barnwal, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 21/01/2025 घोषणा की तारीख/Date Of Pronouncement : 17/04/2025 आदेश / O R D E R Per Rajesh Kumar, Am : This Is An Appeal Filed By The Revenue Against The Order Dated 05.06.2024, Passed By The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Year 2016-2017, On The Following Grounds Of Appeal :- I) That On The Facts & In The Circumstances Of The Case, The Ld. Cit(Appeals), Nfac, Delhi, Erred In Quashing The Order U/S.148A(D) & All Subsequent Proceedings. Ii) That On The Facts & Circumstances Of The Case, The Ld. Cit(Appeals), Nfac, Delhi, Failed To Acknowledge The Fact That The Assesse Had Not Expressed Any Grievance Against The Validity Of Order U/S 148A(D) By Moving Any Writ Petition Which Should Have Been Done In Case Of Any Grievance After Getting The Sald Order U/S.148A(D). Iii) That On The Facts & Circumstances Of The Case, The Ld. Cit(Appeals), Nfac, Delhi, Erred In Quashing The Order When The Ld. Cit(A) Has No Jurisdiction To Deal With The Question Whether The 148A(D) Order Was Passed Validly Or Properly As An Order U/S.148A(D) Is Not An Appealable Order Before Ld. Cit(A) As Per Section 246A.

For Appellant: Ms. Shreya Loyalka, ARFor Respondent: Shri P.N.Barnwal, CIT-DR

Section 148Section 148ASection 149Section 151Section 246ASection 3Section 69A

…आयकर अपीलीय अधिकरण, बी न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA No.1677/KOL/2024 (नििाारण वर्ा / Assessment Year : 2016-2017) ACIT, Circle-34, Kolkata Vs Subhas Kumar Kedia, 41, N.S.Road, Kolkata PAN No. :AFNPK 9669 M (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : Ms. Shreya Loyalka, AR राजस्व की ओर से /Revenue by : Shri P.N.Barnwal, CIT-DR सुनवाई की तारीख / Date of Hearing : 21/01/2025 घोषणा की तारीख/Date of Pronouncement : 17/04/2025…

DALPAT BARAIYA,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(1), AHMEDABAD

In the result, the appeal filed by the Assessee is hereby allowed

ITA 1692/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad03 Apr 2025AY 2016-17

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 147Section 148Section 148ASection 151Section 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year. 2016-17 Dalpat Baraiya Income Tax Officer C/o. M.S. Chhajed & Co. Ward-3(3)(1), CA, “Kamal Shanti”, Vs Ahmedabad Nr. Sardar Patel Statue, Ahmedabad-380014 Gujarat PAN: CHWPB8348D (Respondent) (Appellant) Assessee Represented: Shri Mahesh Chhajed, A.R. Revenue Represented: Shri B.P. Srivastava, Sr. D.R. Date of hearing : 06-02-2025 Date of pronouncement : 03-04-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed…

ACIT v. Surya Ferrous Alloys (P.) Ltd.

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DALPAT BARAIYA,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(1), AHMEDABAD