AGR Investment v. Additional Commissioner

38 Taxmann 190Supreme Court of India1998#923 most cited
115

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 143(3)Section 69ASection 153ASection 153CSection 69CSection 115BBESection 132Section 292C

Issues it is cited on

hundi transactionsection 23(3)section 106third party informationsection 114preponderance of probabilitylive linksection 132(4a)entry operatorsection 271ddumb documentssection 34

Judgments citing AGR Investment v. Additional Commissioner

Govindbhai Sanabhai Rathva, Vadodara vs. Income Tax Officer, Ward-3(1)(4), Vadodara

In the result, the appealof the assessee is dismissed

ITA 266/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Rignesh Das, Sr. DR
Section 115BSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.266/Ahd/2022 (Assessment Year: 2017-18) Govindbhai Sanabhai Rathva, Vs. Income Tax Officer, Sihod, Ward – 3(1)(4), Sukal Pavi Jetpur, Vadodara. Vadodara, Gujarat – 391 160. [PAN - AXBPR 3708 G] (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri Rignesh Das, Sr. DR Date of Hearing 01.10.2024 Date of Pronouncement 12.11.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal is filed by the assessee against the order dated…

Sher Singh, Palampur vs. Income Tax Officer, Palampur

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 664/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh24 Jun 2024AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ashwani Kumar, C.AFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 131Section 142(1)Section 143(2)Section 148Section 250Section 253Section 272A(1)(d)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 664/Chd/2023 िनधा"रण वष" / Assessment Year : 2017-18 Shri Sher Singh बनाम The ITO M/s Novelty Sweets Ward, Palampur Guggar, Palampur(HP) "ायी लेखा सं./PAN NO: AFLPS1759J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Ashwani Kumar, C.A राज" की ओर से/ Revenue by : Shri Dharam Vir, JCIT, Sr. DR सुनवाई क…

Svetlana Gorodinskaia, Patiala vs. ACIT, CC, Patiala

In the result, the appeal of the assessee is dismissed

ITA 202/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh24 May 2024AY 2019-20

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Dharamvir, JCIT, Sr. DR
Section 133ASection 69A

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"" एवं "ी िव"म िसंह यादव, लेखा सद" BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 202/Chd/2023 िनधा"रण वष" / Assessment Year : 2019-20 Svetlana Gorodinskaia बनाम The Asst. CIT 6, Ranjit Bagh, Near State College, Central Circle, Patiala Patiala-147001, Punjab "ायी लेखा सं./PAN NO: BJZPG8311B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue b…

Sanjeev Kumar Goyal, Fatehabad vs. DCIT, CC-2, Ludhiana

In the result, the appeal of the assesse is allowed

ITA 80/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh22 May 2024AY 2019-20

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961 As Amended From Time To Time. 2. The Assessee Is Aggrieved By The Order Of The Ld. Cit(A) Dt. 20/01/2023 In Appeal No. 10853/2018-19/It/Cit(A)-5/Ldh/2021-22 For The A.Y. 2019-20 Under Section 250(6) Of The Income Tax Act, 1961 Which Was Dismissed. Therefore The Present Second Appeal Under Section 253 Of The Income Tax Act, 1961 Before Us Against The Aforesaid Order Dt. 20/01/2023 Which Is Hereinafter Referred To As The Impugned Order.

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishaba Marwaha, C.AFor Respondent: Shri Dharamvir, JCIT, Sr. DR
Section 143(2)Section 250(6)Section 253Section 68

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 80/Chd/2023 िनधा"रण वष" / Assessment Year : 2019-20 Shri Sanjeev Kumar Goyal बनाम The DCIT Usha Garg Complex, Anaj Mandi, Central Circle-2, Fatehabad-125050 (Haryana) Ludhiana "ायी लेखा सं./PAN NO: ACTPK9201E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate and Shri Rishaba Marwah…

Rajiv Kumar Goyal, Dhuri vs. DCIT, CC-2, Ludhiana

In the result, the appeal of the assessee is allowed

ITA 79/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh22 May 2024AY 2019-20

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961 As Amended From Time To Time. 2. The Assessee Is Aggrieved By Order Of The Ld. Cit(A) Dated 03/02/2023 In Appeal No. 10850/2018-19/It/Cit(A)-5/Ldh/2021-22 For A.Y. 2019-20 Under Section 250(6) Of The Income Tax Act, 1961 Which Was Dismissed. Therefore The Present Second Appeal Under Section 253 Of The Income Tax Act, 1961 Before Us Against The Aforesaid Order Dt. 03/02/2023 Which Is Hereiafter Referred To As The Impugned Order. Factual Matrix 3. The Assessee Had For The Relevant Year I.E; A.Y. 2019-20 Was Also Engaged In The Same Business I.E; Manufacturing Of Pvc Pipes & Had Filed

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishaba Marwaha, C.AFor Respondent: Shri Dharamvir, JCIT, Sr. D.R
Section 133ASection 139(1)Section 250(6)Section 253

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JUDICIAL MEMBER आयकर अपील सं./ ITA NO. 79/Chd/2023 िनधा"रण वष" / Assessment Year : 2019-20 Rajiv Kumar Goyal बनाम The DCIT Rajiv Plastics,M.K. Road, Central Circle-2 Dhuri (Sangrur) Ludhiana "ायी लेखा सं./PAN NO: ACJPK6710C अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate and Shri Rishaba Marwaha, C.A राज"…

Jyoti Goyal, Bhopal vs. DCIT-1(1), Bhopal

Appeal is partly allowed as mentioned above

ITA 380/IND/2023[2012-13]Status: DisposedITAT Indore20 May 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2012-13 Jyoti Goyal, Dcit, 18, Shyamla Hills, 1(1), बनाम/ Bhopal Bhopal Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Abbpg3493P Assessee By Shri S.S. Deshpande, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.04.2024 Date Of Pronouncement 20.05.2024

Section 143(2)Section 147Section 148Section 2(14)Section 56(2)(vii)Section 69

…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 : 2012-13 Jyoti Goyal, DCIT, 18, Shyamla Hills, 1(1), बनाम/ Bhopal Bhopal Vs. (Assessee/Appellant) (Revenue/Respondent) PAN: ABBPG3493P Assessee by Shri S.S. Deshpande, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 25.04.2024 Date of Pronouncement 20.05.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 22.09.2023 passed by learned Commissioner of Income-Tax (Appeals)…

Spectrum Foods Limited, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 38/JPR/2024[2010-11]Status: DisposedITAT Jaipur08 Apr 2024AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Anup Singh (Addl. CIT)
Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 38/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke M/s Spectrum Foods Limited The Income Tax Officer, Vs. L-5, B-II, Surya House, Krishna Jaipur Marg, C-Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCS 3704 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar, Adv. jktLo dh…

DCIT CC- 3(4), Mumbai vs. Bhawanishankar Harishchandra Sharma, Mumbai

ITA 2764/MUM/2023[2007-08]Status: DisposedITAT Mumbai26 Mar 2024AY 2007-08

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Shri Ashok Kumar Ambastha
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 4Section 50C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax, Central Circle – 3(4), Mumbai, Room No. 1915, 19th Floor, Air India Building, Nariman Point, Mumbai - 400021 …………… Appellant Bhawanishankar Harishchandra Vs Sharma, 1 Sharma cottage, Near Lake Castle Building, Powai, Mumbai - 400076 [PAN: ANUPS9315F] ……………. Respondent Appearance For the Appellant/Department : Shri Ashok Kumar Ambastha For the Respondent/Assessee : None Date Conclusion of hearing : 18.03.2024 Pronouncement of order : 26.03.2024 O…

Income Tax Officer, Ward-2(3)(6), Surat, Anavil Business Centre vs. Sunilkumar, Devratna Apartment

In the result the ground No

ITA 539/SRT/2023[2008-2009]Status: DisposedITAT Surat14 Dec 2023AY 2008-2009

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.539/Srt/2023 Assessment Year: (2008-09) (Physical Hearing) The Ito, Vs. Sunilkumar Parasmal Jain, Ward-2(3)(6), 503, Gokul Apartment, Devidas Surat Pipla Sheri, Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abypj2281P (Appellant) (Respondent) Appellant By Shri Ashish Pophare, Cit-Dr None Respondent By 29/11/2023 Date Of Hearing Date Of Pronouncement 14/12/2023

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.539/SRT/2023 Assessment Year: (2008-09) (Physical Hearing) The ITO, Vs. Sunilkumar Parasmal Jain, Ward-2(3)(6), 503, Gokul Apartment, Devidas Surat Pipla Sheri, Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABYPJ2281P (Appellant) (Respondent) Appellant by Shri Ashish Pophare, CIT-DR None Respondent by 29/11/2023 Date of Hearing Date of Pronouncement 14/12/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the Revenue, pertaining to Assessment Ye…

Abhishek Navnitkumar Doshi, Surat vs. Income Tax Officer, Ward 2(3)(7), Surat

In the result the ground No

ITA 530/SRT/2023[2011-12]Status: DisposedITAT Surat31 Oct 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.530/Srt/2023 Assessment Year: (2011-12) (Physical Hearing) Abhishek Navnitkumar Doshi, Vs. The Ito, 204/205, 2Nd Floor, 6/1911-12, Ward-2(3)(7), Jin Shanti Building, Surat Surat – 395003, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpd0064M (Appellant) (Respondent) Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr 12/10/2023 Date Of Hearing Date Of Pronouncement 31/10/2023

Section 132Section 144Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.530/SRT/2023 Assessment Year: (2011-12) (Physical Hearing) Abhishek Navnitkumar Doshi, Vs. The ITO, 204/205, 2nd Floor, 6/1911-12, Ward-2(3)(7), Jin Shanti Building, Surat Surat – 395003, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AFHPD0064M (Appellant) (Respondent) Appellant by Shri Sapnesh Sheth, CA Respondent by Shri Vinod Kumar, Sr. DR 12/10/2023 Date of Hearing Date of Pronouncement 31/10/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertai…

Income Tax Officer, Surat vs. Magnifique Gems Private Limited, Surat

In the result, appeal filed by the assessee (in ITA No

ITA 458/SRT/2023[2011-12]Status: DisposedITAT Surat27 Oct 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.389 & 458/Srt/2023 "नधा"रण वष"/Assessment Year: (2011-12) (Physical Court Hearing) Magnifique Gems Pvt. Ltd. Income Tax Officer, Ward- 105, Rajshree Building, Maniyara 1(1)(4), Surat, Aayakar Bhawan, Sheri Na Naka,Mahidharpura, Near Majura Gate, Opp. New Surat-395003. Civil Hospital, Surat-395001

Section 132(4)Section 143(3)Section 147Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.389 & 458/SRT/2023 "नधा"रण वष"/Assessment Year: (2011-12) (Physical Court Hearing) Magnifique Gems Pvt. Ltd. Income Tax Officer, Ward- 105, Rajshree Building, Maniyara 1(1)(4), Surat, Aayakar Bhawan, Sheri Na Naka,Mahidharpura, Near Majura Gate, Opp. New Surat-395003. Civil Hospital, Surat-395001 Income Tax Officer, Ward-1(1)(3), Vs. Magnifique Gems Pvt. Ltd Surat, Room No.113, 1st Floor, 105, Rajshree Building, Aayakar Bhawan, Majura Gate, Maniyara Sheri Na Naka Surat-395001 Mahidharpu…

Magnifique Gems Private Limited, Surat vs. Income Tax Officer, Ward -1(1)(4), Surat

In the result, appeal filed by the assessee (in ITA No

ITA 389/SRT/2023[2011-12]Status: DisposedITAT Surat27 Oct 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.389 & 458/Srt/2023 "नधा"रण वष"/Assessment Year: (2011-12) (Physical Court Hearing) Magnifique Gems Pvt. Ltd. Income Tax Officer, Ward- 105, Rajshree Building, Maniyara 1(1)(4), Surat, Aayakar Bhawan, Sheri Na Naka,Mahidharpura, Near Majura Gate, Opp. New Surat-395003. Civil Hospital, Surat-395001

Section 132(4)Section 143(3)Section 147Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.389 & 458/SRT/2023 "नधा"रण वष"/Assessment Year: (2011-12) (Physical Court Hearing) Magnifique Gems Pvt. Ltd. Income Tax Officer, Ward- 105, Rajshree Building, Maniyara 1(1)(4), Surat, Aayakar Bhawan, Sheri Na Naka,Mahidharpura, Near Majura Gate, Opp. New Surat-395003. Civil Hospital, Surat-395001 Income Tax Officer, Ward-1(1)(3), Vs. Magnifique Gems Pvt. Ltd Surat, Room No.113, 1st Floor, 105, Rajshree Building, Aayakar Bhawan, Majura Gate, Maniyara Sheri Na Naka Surat-395001 Mahidharpu…

Joint Commissioner of Income Tax (OSD) (It)-3(2)(1), Mumbai vs. M/S Mckinsey & Company Singapore Pte Limited, Mumbai

ITA 2123/MUM/2023[2012-13]Status: DisposedITAT Mumbai28 Sept 2023AY 2012-13

Bench: Shri Aby T. Varkey & Shri Gagan Goyal

For Appellant: Shri Anil Sant, Ld. DRFor Respondent: Shri Divesh Chawala, Ld. AR
Section 144CSection 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 2124/Mum/2023 (A.Y.2014-15) JCIT (OSD) (IT)-3(2)(1) R. No. 1632, 16th floor, Air India Building, Nariman Point, Mumbai-400 021 ...... Appellant Vs. M/s McKinsey & Company Singapore Pte Ltd, C/o-M/s. S.R.B.C. & Associates LLP, CAs 14th floor, The Ruby, Senapati Bapat Marg, Dadar, Mumbai-400 028 PAN – AAECM4465A ..... Respondent Appellant by : Shri Anil Sant, Ld. DR Respondent by : Shri Divesh Chawala, Ld. AR Date of hearing : 21/09/2023 Date of pronouncement :…

Jagdish Manilal Desai, Surat vs. The Income Tax Officer, Surat

In the result the ground No

ITA 462/SRT/2023[2007-08]Status: HeardITAT Surat05 Sept 2023AY 2007-08

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.462/Srt/2023 Assessment Year: (2007-08) (Virtual Hearing) Jagdish Manilal Desai (Huf), Vs. The Ito, Prop. Hemal Gems, 104, 3Rd Ward – 1(3)(2), Floor, Keshav Jyot Apartment, Surat Lal Bunglow, Athwalines, Surat – 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabhj3074D (Appellant) (Respondent)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT (SMC) BENCH BEFORE SHRI DR. A. L. SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.462/SRT/2023 Assessment Year: (2007-08) (Virtual Hearing) Jagdish Manilal Desai (HUF), Vs. The ITO, Prop. Hemal Gems, 104, 3rd Ward – 1(3)(2), Floor, Keshav Jyot Apartment, Surat Lal Bunglow, Athwalines, Surat – 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABHJ3074D (Appellant) (Respondent) Appellant by Ms Himali Mistry, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 05/09/2023 05/09/2023 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by th…

Array Land Developers P. Ltd, Chennai vs. DCIT, Central Circle 2(2), Chennai

The appeals stand allowed

ITA 381/CHNY/2022[2016-17]Status: DisposedITAT Chennai09 Jun 2023AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Venkata Raman (C.A)- Ld.ARFor Respondent: Shri M.Rajan (CIT) – Ld. DR
Section 142(1)Section 143

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.379/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2015-16) & आयकर अपील सं./ ITA No.381/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2016-17) & आयकर अपील सं./ ITA No.380/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) M/s. Array Land Developers Pvt. Ltd. DCIT बनाम Old No.19 & 20, New No.38/12, Central Circle-2(2) Venkatarman Str…

Array Land Developers P. Ltd, Chennai vs. DCIT, Central Circle- 2(2), Chennai

The appeals stand allowed

ITA 380/CHNY/2022[2017-18]Status: DisposedITAT Chennai09 Jun 2023AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Venkata Raman (C.A)- Ld.ARFor Respondent: Shri M.Rajan (CIT) – Ld. DR
Section 142(1)Section 143

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.379/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2015-16) & आयकर अपील सं./ ITA No.381/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2016-17) & आयकर अपील सं./ ITA No.380/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) M/s. Array Land Developers Pvt. Ltd. DCIT बनाम Old No.19 & 20, New No.38/12, Central Circle-2(2) Venkatarman Str…

Array Land Developers Private Limited, Chennai vs. DCIT Central Circle 2(2), Chennai

The appeals stand allowed

ITA 379/CHNY/2022[2015-2016]Status: DisposedITAT Chennai09 Jun 2023AY 2015-2016

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Venkata Raman (C.A)- Ld.ARFor Respondent: Shri M.Rajan (CIT) – Ld. DR
Section 142(1)Section 143

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.379/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2015-16) & आयकर अपील सं./ ITA No.381/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2016-17) & आयकर अपील सं./ ITA No.380/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) M/s. Array Land Developers Pvt. Ltd. DCIT बनाम Old No.19 & 20, New No.38/12, Central Circle-2(2) Venkatarman Str…

Income Tax Officer, Ward-2(3)(8), Surat vs. Sanjaykumar Devkishan Panwar, Surat

In the result the ground No

ITA 588/SRT/2019[2008-09]Status: DisposedITAT Surat22 Feb 2023AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.569/Srt/2019 Assessment Year: (2008-09) (Physical Court Hearing) Sanjaykumar Devkishan Panwar, Vs. The Ito, Ward-2(3)(8), 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./Ita No.588/Srt/2019 Assessment Year: (2008-09) The Ito, Ward-2(3)(8), Vs. Sanjaykumar Devkishan Panwar, 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee By Shri Rohit Vijayvargia, Ca Shri Ritesh Mishra, Cit(Dr) Respondent By Date Of Hearing 03/02/2023 Date Of Pronouncement 20/02/2023

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.569/SRT/2019 Assessment Year: (2008-09) (Physical Court Hearing) Sanjaykumar Devkishan Panwar, Vs. The ITO, Ward-2(3)(8), 207, 2nd floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AOVPP8989A (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./ITA No.588/SRT/2019 Assessment Year: (2008-09) The ITO, Ward-2(3)(8), Vs. Sanjaykumar Devkishan Panwar, 207, 2nd floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni…

Sanjaykumar Devkishan Panwar, Surat vs. Income Tax Officer, Ward-2(3)(8), Surat

In the result the ground No

ITA 569/SRT/2019[2008-09]Status: DisposedITAT Surat22 Feb 2023AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.569/Srt/2019 Assessment Year: (2008-09) (Physical Court Hearing) Sanjaykumar Devkishan Panwar, Vs. The Ito, Ward-2(3)(8), 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./Ita No.588/Srt/2019 Assessment Year: (2008-09) The Ito, Ward-2(3)(8), Vs. Sanjaykumar Devkishan Panwar, 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee By Shri Rohit Vijayvargia, Ca Shri Ritesh Mishra, Cit(Dr) Respondent By Date Of Hearing 03/02/2023 Date Of Pronouncement 20/02/2023

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.569/SRT/2019 Assessment Year: (2008-09) (Physical Court Hearing) Sanjaykumar Devkishan Panwar, Vs. The ITO, Ward-2(3)(8), 207, 2nd floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AOVPP8989A (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./ITA No.588/SRT/2019 Assessment Year: (2008-09) The ITO, Ward-2(3)(8), Vs. Sanjaykumar Devkishan Panwar, 207, 2nd floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni…

Late Shri Bhimsen Darbarilal Arora, Surat vs. The Asstt. Commissioner of Income Tax, Circle-5, Surat

In the result, ground no.4 raised by assessee is allowed for statistical purposes

ITA 1706/AHD/2016[2010-11]Status: DisposedITAT Surat22 Feb 2023AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.1706/Ahd/2016 "नधा"रणवष"/Assessment Year: (2010-11) (Physical Court Hearing) Bhimsen Darbarilal Arora Through, Vs. The Acit, Circle-5, L/H. Rajat Bhimsen Arora, Surat. Smt. Mamta Bhimsen Arora, A-201, Madhulika Apartment, Bhatar Road, Surat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acaps9230L

Section 133ASection 143(3)Section 145(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.1706/AHD/2016 "नधा"रणवष"/Assessment Year: (2010-11) (Physical Court Hearing) Bhimsen Darbarilal Arora through, Vs. The ACIT, Circle-5, L/h. Rajat Bhimsen Arora, Surat. Smt. Mamta Bhimsen Arora, A-201, Madhulika Apartment, Bhatar Road, Surat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACAPS9230L Assessee by Shri Akshay Modi, CA Respondent by Shri Ashok B. Koli, CIT(DR) 29/12/2022 Date of Hearing Date of Pronouncement 22/02/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM:…