AGR Investment v. Additional Commissioner

197 Taxmann 177High Court2011#1460 most cited

What is AGR Investment v. Additional Commissioner authority for?

A reassessment under Section 147/148 is valid if initiated based on specific, non-vague information, even from an investigation wing, provided the Assessing Officer applies independent mind to form a 'reason to believe' that income has escaped assessment.

78

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

AGR Investment v. Additional Commissioner · Section 147 · Section 148 · reopening assessment validity · reason to believe · specific information · third party information · investigation wing · application of mind · live link

Sections most often in play

Section 131Section 133(6)Section 139Section 142(1)Section 143(3)Section 144Section 147Section 148

Issues it is cited on

section 106third party informationsection 142(3)true and full disclosuresection 114live linkpreponderance of probabilityentry operatorlegal representativematerial facts necessary for assessmentappeal before cit(a)reason to believe

Judgments citing AGR Investment v. Additional Commissioner

RATORI MAA TRADING P.LTD,DELHI vs. ITO, WARD-21(1), NEW DELHI

In the result, the appeal is dismissed

ITA 4485/DEL/2019[2010-11]Status: DisposedITAT Delhi29 Dec 2025AY 2010-11

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandraratori Maa Trading P. Ltd. Vs Ito M-98, 2Nd Floor, Jagat Ward -21(1) Rampark, Laxmi Nagar, New C. R. Building, New Delhi Delhipan: Aaecr0612A Appellant Respondent Assessee By None Revenue By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 18/12/2025 Date Of Pronouncement 29/12/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-7, New Delhi Dated

Section 143(3)Section 147Section 148Section 151

…1 Ratori Maa Trading P. Ltd. Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘F’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Ratori Maa Trading P. Ltd. Vs ITO M-98, 2nd Floor, Jagat Ward -21(1) Rampark, Laxmi Nagar, New C. R. Building, New Delhi DelhiPAN: AAECR0612A Appellant Respondent Assessee by None Revenue by Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 18/12/2025 Date of Pronouncement 29/12/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (…

DCIT, CIRCLE-4(2), NEW DELHI vs. CDS INFRA PROJECTS LTD., NEW DELHI

In the result, the appeal of Revenue and cross-objection of Assessee are dismissed

ITA 1445/DEL/2023[2012-13]Status: DisposedITAT Delhi24 Nov 2025AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2012-13 Deputy Commissioner Of Income Vs. M/S. Cds Infra Projects Ltd., B-94, Tax, Circle 4(2), Okhla Industrial Area, Phase-Ii, New Delhi. New Delhi-110020 Pan :Aadcc0273D (Appellant) (Respondent)

Section 142(1)Section 144Section 147Section 148Section 250Section 271(1)Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2012-13 Deputy Commissioner of Income Vs. M/s. CDS Infra Projects Ltd., B-94, Tax, Circle 4(2), Okhla Industrial Area, Phase-II, New Delhi. New Delhi-110020 PAN :AADCC0273D (Appellant) (Respondent) Cross-Objection No.148/Del/2023 (Arising out of ITA No.1445/Del/2023) Assessment Year: 2012-13 M/s. CDS Infra Projects Ltd., B- Vs. Deputy Commissioner of Income Tax, 94, Okhla Industrial Area, Phase- Circle 4(2), II, New Delhi. New Delhi-110020 PA…

ANSHUMAN AUTO IMPEX PRIVATE LIMITED,NEW DELHI vs. INCOME TAX OFFICER, WARD 2(1), NEW DELHI

In the result, the appeal is dismissed

ITA 4152/DEL/2025[2016-17]Status: DisposedITAT Delhi28 Oct 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2016-17 Vs. Income Tax Officer, Anshuman Auto Impex Pvt. Ltd., Ward-2(1), 2126/59, Laxmi Bhawan, New Delhi Naiwala, Karol Bagh, New Delhi Pan: Aaaca0872H (Appellant) (Respondent) Assessee By None Department By Sh. Manish Gupta, Sr. Dr

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Vs. Income Tax Officer, Anshuman Auto Impex Pvt. Ltd., Ward-2(1), 2126/59, Laxmi Bhawan, New Delhi Naiwala, Karol Bagh, New Delhi PAN: AAACA0872H (Appellant) (Respondent) Assessee by None Department by Sh. Manish Gupta, Sr. DR Date of hearing 28.10.2025 Date of pronouncement 28.10.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)/Natio…

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…

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…

INCOME TAX OFFICER, WARD-2(3)(8), SURAT, 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, 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:…

ITO, WARD-2(3)(8), SURAT vs. MUKESHKUMAR LALCHAND JAIN, SURAT

In the result, appeal filed by the Revenue is partly allowed

ITA 452/SRT/2019[2008-09]Status: DisposedITAT Surat30 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.452/Srt/2019 ("नधा"रण वष" /Assessment Year: (2008-09) (Physical Court Hearing) Income Tax Officer, Ward- Mukeshkumar Lalchand Jain, 2(3)(8), Room No.407, 4Th Prop. Of M/S Mukesh Diamonds, 1St Floor, Anavil Business Vs. Office No. 401, Floor, H. Centre, Adajan-Hajira Road, No.5/1171/72/73/1090, New Dtc, Adajan, Surat-395009 Hath Falia, Haripura, Surat – 395008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agupj3281A (Appellant)/(Revenue) (Respondent)/(Assessee)

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.452/SRT/2019 ("नधा"रण वष" /Assessment Year: (2008-09) (Physical Court Hearing) Income Tax Officer, Ward- Mukeshkumar Lalchand Jain, 2(3)(8), Room No.407, 4th Prop. of M/s Mukesh Diamonds, 1st Floor, Anavil Business Vs. Office No. 401, Floor, H. Centre, Adajan-Hajira Road, No.5/1171/72/73/1090, New DTC, Adajan, Surat-395009 Hath Falia, Haripura, Surat – 395008. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AGUPJ3281A (Appellant)/(Revenue) (Respondent)/(Assessee) Assessee by Shri P. M. Jagasheth, C…

INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. SHRI ANIL PUKHRAJ JAIN, SURAT

In the result the ground No

ITA 89/SRT/2017[2008-09]Status: DisposedITAT Surat23 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.89/Srt/2017 िनधा"रण वष"/Assessment Year: (2008-09) (Physical Court Hearing) Income Tax Officer, Ward-2(3)(7), Anil Pukhraj Jain, Room No.414, 4Th Floor, Aayakar Prop. Of Aakruti Stone, 206-2Nd Floor, Tulsi Building, Bhavan, Adajan, Surat-395009 Vs. Somnath Mahadev Ni Sheri, Mahidharpura, Surat – 395009. (Appellant) (Respondent)/ "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahapj8569Q ""या"ेप सं Cross Objection No.10/Srt/2021 (A/O Ita No.89/Srt/2017) िनधा"रण वष"/Assessment Year: (2008-09) Anil Pukhraj Jain, Income Tax Officer, Ward-2(3)(7), Room No.414, 4Th Floor, Aayakar Prop. Of Aakruti Stone, 206- 2Nd Floor, Tulsi Building, Vs. Bhavan, Adajan, Surat-395009 Somnath Mahadev Ni Sheri, Mahidharpura, Surat – 395009. Appellant/Co-Objector (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahapj8569Q िनधा"रती क" ओर से /Assessee By Shri Sapnesh R. Sheth, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 23/12/2022 उ"ोषणा क" तारीख/Date Of Pronouncement 23/ 01/2023

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.89/SRT/2017 िनधा"रण वष"/Assessment Year: (2008-09) (Physical Court Hearing) Income Tax Officer, Ward-2(3)(7), Anil Pukhraj Jain, Room No.414, 4th Floor, Aayakar Prop. of Aakruti Stone, 206-2nd Floor, Tulsi Building, Bhavan, Adajan, Surat-395009 Vs. Somnath Mahadev Ni Sheri, Mahidharpura, Surat – 395009. (Appellant) (Respondent)/ "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AHAPJ8569Q ""या"ेप सं Cross Objection No.10/SRT/2021 (a/o ITA No.89/SRT/2017) िनधा"रण वष"/Assessment Year: (2008-09) Anil Puk…

BIKASH DEB,BHUBANESWAR vs. DCIT, CIRCLE-2(1), BHUBANESWAR

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

ITA 388/CTK/2019[2010-11]Status: DisposedITAT Cuttack17 Jan 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.357 & 388/Ctk/2019 /2019 Assessment Years : 2009-10 & 2010 10 & 2010-11 Bikash Dev Bikash Dev, Flat No.101, Vs. Dcit, Circle Dcit, Circle-2(1), Haraprity Haraprity Apar Apartment, Bhubaneswar. Bhubaneswar. Vivekananda Vivekananda Marg, Marg, Old Old Town, Bhubaneswar. Town, Bhubaneswar. Pan/Gir No. Pan/Gir No.Ahepd 0737 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.K.Bal, Adv K.K.Bal, Adv Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 17/01 01/2023 Date Of Pronouncement : 17/01 /01/2023 O R D E R

For Appellant: Shri K.K.Bal, AdvFor Respondent: Shri M.K.Gautam
Section 143(1)Section 147Section 148Section 149Section 21(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.357 & 388/CTK/2019 /2019 Assessment Years : 2009-10 & 2010 10 & 2010-11 Bikash Dev Bikash Dev, Flat No.101, Vs. DCIT, Circle DCIT, Circle-2(1), Haraprity Haraprity Apar Apartment, Bhubaneswar. Bhubaneswar. Vivekananda Vivekananda Marg, Marg, Old Old Town, Bhubaneswar. Town, Bhubaneswar. PAN/GIR No. PAN/…

BIKASH DEB,BHUBANESWAR vs. DCIT CIRCLE- 2(1), BHUBANESWAR

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

ITA 357/CTK/2019[2009-10]Status: DisposedITAT Cuttack17 Jan 2023AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.357 & 388/Ctk/2019 /2019 Assessment Years : 2009-10 & 2010 10 & 2010-11 Bikash Dev Bikash Dev, Flat No.101, Vs. Dcit, Circle Dcit, Circle-2(1), Haraprity Haraprity Apar Apartment, Bhubaneswar. Bhubaneswar. Vivekananda Vivekananda Marg, Marg, Old Old Town, Bhubaneswar. Town, Bhubaneswar. Pan/Gir No. Pan/Gir No.Ahepd 0737 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.K.Bal, Adv K.K.Bal, Adv Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 17/01 01/2023 Date Of Pronouncement : 17/01 /01/2023 O R D E R

For Appellant: Shri K.K.Bal, AdvFor Respondent: Shri M.K.Gautam
Section 143(1)Section 147Section 148Section 149Section 21(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.357 & 388/CTK/2019 /2019 Assessment Years : 2009-10 & 2010 10 & 2010-11 Bikash Dev Bikash Dev, Flat No.101, Vs. DCIT, Circle DCIT, Circle-2(1), Haraprity Haraprity Apar Apartment, Bhubaneswar. Bhubaneswar. Vivekananda Vivekananda Marg, Marg, Old Old Town, Bhubaneswar. Town, Bhubaneswar. PAN/GIR No. PAN/…

ITO, WARD-2(3)(7), SURAT vs. ANSHUMAN RAMDAYALJI KUMAWAT, SURAT

In the result the ground No

ITA 22/SRT/2020[2009-10]Status: DisposedITAT Surat13 Jan 2023AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Year Name of Appellant Name of Respondent No. 1. 87/SRT/2017 2007-08 The ITO, Ward-2(3)(8), Rajesh Kumar Pamecha, Surat. Pamecha Bhawan, Shitala Mata Ki Gali, Bijai Nagar, Ajmer, Rajasthan. PAN: AEZPP6573L 2. 15/SRT/2020 2008-09 The ITO, Ward-2(3)(8), Mukesh Mahavirprasad Sen, 6/1862-63, 3rd Floor, Office Surat. No.305, Ghanshyam Bhuvan, Balisheri, Mahidharpura, Surat – 395003. PAN: BCSPS0173F 3. 16/SRT/2020 2009-10 The…

ITO, WARD-2(3)(7), SURAT vs. ANSHUMAN RAMDAYALJI KUMAWAT, SURAT

In the result the ground No

ITA 21/SRT/2020[2008-09]Status: DisposedITAT Surat13 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Year Name of Appellant Name of Respondent No. 1. 87/SRT/2017 2007-08 The ITO, Ward-2(3)(8), Rajesh Kumar Pamecha, Surat. Pamecha Bhawan, Shitala Mata Ki Gali, Bijai Nagar, Ajmer, Rajasthan. PAN: AEZPP6573L 2. 15/SRT/2020 2008-09 The ITO, Ward-2(3)(8), Mukesh Mahavirprasad Sen, 6/1862-63, 3rd Floor, Office Surat. No.305, Ghanshyam Bhuvan, Balisheri, Mahidharpura, Surat – 395003. PAN: BCSPS0173F 3. 16/SRT/2020 2009-10 The…

ITO, WARD 2(3)(8), SURAT vs. MUKESH MAHAVIRPRASAD SEN, SURAT

In the result the ground No

ITA 16/SRT/2020[2009-10]Status: DisposedITAT Surat13 Jan 2023AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Year Name of Appellant Name of Respondent No. 1. 87/SRT/2017 2007-08 The ITO, Ward-2(3)(8), Rajesh Kumar Pamecha, Surat. Pamecha Bhawan, Shitala Mata Ki Gali, Bijai Nagar, Ajmer, Rajasthan. PAN: AEZPP6573L 2. 15/SRT/2020 2008-09 The ITO, Ward-2(3)(8), Mukesh Mahavirprasad Sen, 6/1862-63, 3rd Floor, Office Surat. No.305, Ghanshyam Bhuvan, Balisheri, Mahidharpura, Surat – 395003. PAN: BCSPS0173F 3. 16/SRT/2020 2009-10 The…

ITO, WARD 2(3)(8), SURAT vs. MUKESH MAHAVIRPRASAD SEN, SURAT

In the result the ground No

ITA 15/SRT/2020[2008-09]Status: DisposedITAT Surat13 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Year Name of Appellant Name of Respondent No. 1. 87/SRT/2017 2007-08 The ITO, Ward-2(3)(8), Rajesh Kumar Pamecha, Surat. Pamecha Bhawan, Shitala Mata Ki Gali, Bijai Nagar, Ajmer, Rajasthan. PAN: AEZPP6573L 2. 15/SRT/2020 2008-09 The ITO, Ward-2(3)(8), Mukesh Mahavirprasad Sen, 6/1862-63, 3rd Floor, Office Surat. No.305, Ghanshyam Bhuvan, Balisheri, Mahidharpura, Surat – 395003. PAN: BCSPS0173F 3. 16/SRT/2020 2009-10 The…

INCOME TAX OFFICER, WARD 2(3)(8), SURAT vs. SHRI RAJESH KUMAR PAMECHA, AJMER

In the result the ground No

ITA 87/SRT/2017[2007-08]Status: DisposedITAT Surat13 Jan 2023AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Year Name of Appellant Name of Respondent No. 1. 87/SRT/2017 2007-08 The ITO, Ward-2(3)(8), Rajesh Kumar Pamecha, Surat. Pamecha Bhawan, Shitala Mata Ki Gali, Bijai Nagar, Ajmer, Rajasthan. PAN: AEZPP6573L 2. 15/SRT/2020 2008-09 The ITO, Ward-2(3)(8), Mukesh Mahavirprasad Sen, 6/1862-63, 3rd Floor, Office Surat. No.305, Ghanshyam Bhuvan, Balisheri, Mahidharpura, Surat – 395003. PAN: BCSPS0173F 3. 16/SRT/2020 2009-10 The…

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