AGR Investment v. Additional Commissioner

197 Taxmann 177High Court2011#1406 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.

81

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 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

Income Tax Officer, Ward - 2(3)(6), Surat vs. Shri Abhishek Navnitkumar Doshi, Surat

In the result the ground No

ITA 38/SRT/2022[2012-13]Status: DisposedITAT Surat09 Jan 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 21/Srt/2022 Assessment Year: (2012-13) (Physical Court Hearing) Abhishek Navnitkumar Doshi, Vs. The Ito, Ward-2(3)(7), 204/205, 2Nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpd0064M (Appellant) (Respondent) आयकर अपील सं./Ita No.38/Srt/2022 Assessment Year: (2012-13) The Ito, Ward-2(3)(6), Vs. Abhishek Navnitkumar Doshi, 204/205, 2Nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpd0064M (Appellant) (Respondent) Assessee By Shri Sapnesh Sheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 28/12/2022 09/01/2023 Date Of Pronouncement

Section 132Section 143(3)Section 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. 21/SRT/2022 Assessment Year: (2012-13) (Physical Court Hearing) Abhishek Navnitkumar Doshi, Vs. The ITO, Ward-2(3)(7), 204/205, 2nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AFHPD0064M (Appellant) (Respondent) आयकर अपील सं./ITA No.38/SRT/2022 Assessment Year: (2012-13) The ITO, Ward-2(3)(6), Vs. Abhishek Navnitkumar Doshi, 204/205, 2nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 3950…

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

In the result the ground No

ITA 21/SRT/2022[2012-13]Status: DisposedITAT Surat09 Jan 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 21/Srt/2022 Assessment Year: (2012-13) (Physical Court Hearing) Abhishek Navnitkumar Doshi, Vs. The Ito, Ward-2(3)(7), 204/205, 2Nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpd0064M (Appellant) (Respondent) आयकर अपील सं./Ita No.38/Srt/2022 Assessment Year: (2012-13) The Ito, Ward-2(3)(6), Vs. Abhishek Navnitkumar Doshi, 204/205, 2Nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpd0064M (Appellant) (Respondent) Assessee By Shri Sapnesh Sheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 28/12/2022 09/01/2023 Date Of Pronouncement

Section 132Section 143(3)Section 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. 21/SRT/2022 Assessment Year: (2012-13) (Physical Court Hearing) Abhishek Navnitkumar Doshi, Vs. The ITO, Ward-2(3)(7), 204/205, 2nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AFHPD0064M (Appellant) (Respondent) आयकर अपील सं./ITA No.38/SRT/2022 Assessment Year: (2012-13) The ITO, Ward-2(3)(6), Vs. Abhishek Navnitkumar Doshi, 204/205, 2nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 3950…

Mayur Asheshbhai Joshi Prop. Shrushti Enterprise, Surat vs. Income Tax Officer, Ward, - 2(3)(8), Surat

In the result the ground No

ITA 170/SRT/2021[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

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

Section 143(3)

…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. Name of Appellant Name of Respondent No. Year 1. 48/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Sonu Dharmichand Bafna, Surat. Prop. of Bright Diamonds, 6/2060-61-A, 205, Vedant Building, Bhohabhai ni Sheri, mahidharpura, Surat -395003. PAN: AJTPB4073C 2. 62/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Vajendra Jagjivandas Thakkar, Surat. Prop. of Aditi Exports, 6/2060-61-A, Office No.107, Vedant Building, Bhojabhai ni Sheri, Mah…

Parag Nareshbhai Mehta Prop. of Deeksha Trading, Surat vs. Income Tax Officer, Ward -2(3)(8), Surat

In the result the ground No

ITA 169/SRT/2021[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

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

Section 143(3)

…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. Name of Appellant Name of Respondent No. Year 1. 48/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Sonu Dharmichand Bafna, Surat. Prop. of Bright Diamonds, 6/2060-61-A, 205, Vedant Building, Bhohabhai ni Sheri, mahidharpura, Surat -395003. PAN: AJTPB4073C 2. 62/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Vajendra Jagjivandas Thakkar, Surat. Prop. of Aditi Exports, 6/2060-61-A, Office No.107, Vedant Building, Bhojabhai ni Sheri, Mah…

Vrajendra Jagjivandas Thakkar Prop. of Aditi Exports, Surat vs. Income Tax Officer, WD- 2(3)(8), Surat

In the result the ground No

ITA 168/SRT/2021[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

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

Section 143(3)

…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. Name of Appellant Name of Respondent No. Year 1. 48/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Sonu Dharmichand Bafna, Surat. Prop. of Bright Diamonds, 6/2060-61-A, 205, Vedant Building, Bhohabhai ni Sheri, mahidharpura, Surat -395003. PAN: AJTPB4073C 2. 62/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Vajendra Jagjivandas Thakkar, Surat. Prop. of Aditi Exports, 6/2060-61-A, Office No.107, Vedant Building, Bhojabhai ni Sheri, Mah…

Sonu Dharmichand Bafna Prop. of Bright Diamonds, Suraty vs. Income Tax Officer, WD- 2(3)(8), Surat

In the result the ground No

ITA 167/SRT/2021[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

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

Section 143(3)

…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. Name of Appellant Name of Respondent No. Year 1. 48/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Sonu Dharmichand Bafna, Surat. Prop. of Bright Diamonds, 6/2060-61-A, 205, Vedant Building, Bhohabhai ni Sheri, mahidharpura, Surat -395003. PAN: AJTPB4073C 2. 62/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Vajendra Jagjivandas Thakkar, Surat. Prop. of Aditi Exports, 6/2060-61-A, Office No.107, Vedant Building, Bhojabhai ni Sheri, Mah…

ITO, Ward -2(3)(8), Surat vs. Shri Mayur Asheshbhai Joshi, Surat

In the result the ground No

ITA 66/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

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

Section 143(3)

…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. Name of Appellant Name of Respondent No. Year 1. 48/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Sonu Dharmichand Bafna, Surat. Prop. of Bright Diamonds, 6/2060-61-A, 205, Vedant Building, Bhohabhai ni Sheri, mahidharpura, Surat -395003. PAN: AJTPB4073C 2. 62/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Vajendra Jagjivandas Thakkar, Surat. Prop. of Aditi Exports, 6/2060-61-A, Office No.107, Vedant Building, Bhojabhai ni Sheri, Mah…

ITO, Ward 2(3)(8), Surat vs. Shri Parag Nareshbhai Mehta, Surat

In the result the ground No

ITA 65/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

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

Section 143(3)

…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. Name of Appellant Name of Respondent No. Year 1. 48/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Sonu Dharmichand Bafna, Surat. Prop. of Bright Diamonds, 6/2060-61-A, 205, Vedant Building, Bhohabhai ni Sheri, mahidharpura, Surat -395003. PAN: AJTPB4073C 2. 62/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Vajendra Jagjivandas Thakkar, Surat. Prop. of Aditi Exports, 6/2060-61-A, Office No.107, Vedant Building, Bhojabhai ni Sheri, Mah…

The ITO, Ward-2(3)(8), Surat vs. Shri Vrajendra Jagjivandas Thakkar, Surat

In the result the ground No

ITA 62/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

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

Section 143(3)

…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. Name of Appellant Name of Respondent No. Year 1. 48/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Sonu Dharmichand Bafna, Surat. Prop. of Bright Diamonds, 6/2060-61-A, 205, Vedant Building, Bhohabhai ni Sheri, mahidharpura, Surat -395003. PAN: AJTPB4073C 2. 62/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Vajendra Jagjivandas Thakkar, Surat. Prop. of Aditi Exports, 6/2060-61-A, Office No.107, Vedant Building, Bhojabhai ni Sheri, Mah…

Income Tax Officer, Ward -2(3)(8), Surat vs. Shri Sonu Dharmichand Bafna, Surat

In the result the ground No

ITA 48/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

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

Section 143(3)

…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. Name of Appellant Name of Respondent No. Year 1. 48/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Sonu Dharmichand Bafna, Surat. Prop. of Bright Diamonds, 6/2060-61-A, 205, Vedant Building, Bhohabhai ni Sheri, mahidharpura, Surat -395003. PAN: AJTPB4073C 2. 62/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Vajendra Jagjivandas Thakkar, Surat. Prop. of Aditi Exports, 6/2060-61-A, Office No.107, Vedant Building, Bhojabhai ni Sheri, Mah…

DCIT.Central Cir.- 3(3), Surat vs. Anjana Exports, Surat

In the result the ground No

ITA 536/SRT/2019[2008-09]Status: DisposedITAT Surat14 Nov 2022AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.516/Srt/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) Anjana Exports, Vs. The Dcit, Circle-3(3), 1, Kohinoor Society, Opp. Gk Chambers, Surat. Varachha Road, Surat-395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfa0943R आयकर अपील सं./Ita No.536/Srt/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) The Dcit, Circle-3(3), Vs. Anjana Exports, Surat. 1, Kohinoor Society, Opp. Gk Chambers, Varachha Road, Surat-395006. (Appellant)/(Revenue) (Respondent)/(Assessee) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfa0943R Assessee By Shri Rasesh Shah, Ca Respondent By Shri Ashok B. Koli, Cit-Dr Date Of Hearing 12/10/2022 Date Of Pronouncement 14 /11/2022

Section 142(1)Section 143(3)Section 148Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.516/SRT/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) Anjana Exports, Vs. The DCIT, Circle-3(3), 1, Kohinoor Society, Opp. GK Chambers, Surat. Varachha Road, Surat-395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADFA0943R आयकर अपील सं./ITA No.536/SRT/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) The DCIT, Circle-3(3), Vs. Anjana Exports, Surat. 1, Kohinoor Society, Opp. GK Chambers, Varachha Road, Surat-395006. (Appellant)…

Ajanta Exports, Surat vs. DCIT.Central Cir.- 3(3), Surat

In the result the ground No

ITA 516/SRT/2019[2008-09]Status: DisposedITAT Surat14 Nov 2022AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.516/Srt/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) Anjana Exports, Vs. The Dcit, Circle-3(3), 1, Kohinoor Society, Opp. Gk Chambers, Surat. Varachha Road, Surat-395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfa0943R आयकर अपील सं./Ita No.536/Srt/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) The Dcit, Circle-3(3), Vs. Anjana Exports, Surat. 1, Kohinoor Society, Opp. Gk Chambers, Varachha Road, Surat-395006. (Appellant)/(Revenue) (Respondent)/(Assessee) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfa0943R Assessee By Shri Rasesh Shah, Ca Respondent By Shri Ashok B. Koli, Cit-Dr Date Of Hearing 12/10/2022 Date Of Pronouncement 14 /11/2022

Section 142(1)Section 143(3)Section 148Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.516/SRT/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) Anjana Exports, Vs. The DCIT, Circle-3(3), 1, Kohinoor Society, Opp. GK Chambers, Surat. Varachha Road, Surat-395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADFA0943R आयकर अपील सं./ITA No.536/SRT/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) The DCIT, Circle-3(3), Vs. Anjana Exports, Surat. 1, Kohinoor Society, Opp. GK Chambers, Varachha Road, Surat-395006. (Appellant)…

ITO, Ward 2(3)(8), Surat vs. Rakesh Kailashchand Jain, Surat

In the result the ground No

ITA 464/SRT/2019[2015-16]Status: DisposedITAT Surat21 Oct 2022AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.449 To 451/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The Ito, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Appellant) (Respondent) आयकर अपील सं./Ita Nos.462 To 464/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) The Ito, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat- 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Revenue) (Assessee) Assessee By Shri Rasesh Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 09/09/2022 21/10/2022 Date Of Pronouncement

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 Nos.449 to 451/SRT/2019 Assessment Years: (2013-14 to 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The ITO, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AHBPJ4326J (Appellant) (Respondent) आयकर अपील सं./ITA Nos.462 to 464/SRT/2019 Assessment Years: (2013-14 to 2015-16) (Physical Court Hearing) The ITO, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat…

ITO, Ward 2(3)(8), Surat vs. Rakesh Kailashchand Jain, Surat

In the result the ground No

ITA 463/SRT/2019[2014-15]Status: DisposedITAT Surat21 Oct 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.449 To 451/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The Ito, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Appellant) (Respondent) आयकर अपील सं./Ita Nos.462 To 464/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) The Ito, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat- 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Revenue) (Assessee) Assessee By Shri Rasesh Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 09/09/2022 21/10/2022 Date Of Pronouncement

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 Nos.449 to 451/SRT/2019 Assessment Years: (2013-14 to 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The ITO, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AHBPJ4326J (Appellant) (Respondent) आयकर अपील सं./ITA Nos.462 to 464/SRT/2019 Assessment Years: (2013-14 to 2015-16) (Physical Court Hearing) The ITO, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat…

ITO, Ward 2(3)(8), Surat vs. Rakesh Kailashchand Jain, Surat

In the result the ground No

ITA 462/SRT/2019[2013-14]Status: DisposedITAT Surat21 Oct 2022AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.449 To 451/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The Ito, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Appellant) (Respondent) आयकर अपील सं./Ita Nos.462 To 464/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) The Ito, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat- 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Revenue) (Assessee) Assessee By Shri Rasesh Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 09/09/2022 21/10/2022 Date Of Pronouncement

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 Nos.449 to 451/SRT/2019 Assessment Years: (2013-14 to 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The ITO, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AHBPJ4326J (Appellant) (Respondent) आयकर अपील सं./ITA Nos.462 to 464/SRT/2019 Assessment Years: (2013-14 to 2015-16) (Physical Court Hearing) The ITO, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat…

Rakesh Kailashchand Jain, Surat vs. ITO, Ward-2(3)(8), Surat

In the result the ground No

ITA 451/SRT/2019[2015-16]Status: DisposedITAT Surat21 Oct 2022AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.449 To 451/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The Ito, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Appellant) (Respondent) आयकर अपील सं./Ita Nos.462 To 464/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) The Ito, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat- 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Revenue) (Assessee) Assessee By Shri Rasesh Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 09/09/2022 21/10/2022 Date Of Pronouncement

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 Nos.449 to 451/SRT/2019 Assessment Years: (2013-14 to 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The ITO, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AHBPJ4326J (Appellant) (Respondent) आयकर अपील सं./ITA Nos.462 to 464/SRT/2019 Assessment Years: (2013-14 to 2015-16) (Physical Court Hearing) The ITO, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat…

Rakesh Kailashchand Jain, Surat vs. ITO, Ward-2(3)(8), Surat

In the result the ground No

ITA 450/SRT/2019[2014-15]Status: DisposedITAT Surat21 Oct 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.449 To 451/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The Ito, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Appellant) (Respondent) आयकर अपील सं./Ita Nos.462 To 464/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) The Ito, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat- 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Revenue) (Assessee) Assessee By Shri Rasesh Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 09/09/2022 21/10/2022 Date Of Pronouncement

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 Nos.449 to 451/SRT/2019 Assessment Years: (2013-14 to 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The ITO, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AHBPJ4326J (Appellant) (Respondent) आयकर अपील सं./ITA Nos.462 to 464/SRT/2019 Assessment Years: (2013-14 to 2015-16) (Physical Court Hearing) The ITO, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat…

Rakesh Kailashchand Jain, Surat vs. ITO, Ward-2(3)(8), Surat

In the result the ground No

ITA 449/SRT/2019[2013-14]Status: DisposedITAT Surat21 Oct 2022AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.449 To 451/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The Ito, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Appellant) (Respondent) आयकर अपील सं./Ita Nos.462 To 464/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) The Ito, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat- 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Revenue) (Assessee) Assessee By Shri Rasesh Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 09/09/2022 21/10/2022 Date Of Pronouncement

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 Nos.449 to 451/SRT/2019 Assessment Years: (2013-14 to 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The ITO, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AHBPJ4326J (Appellant) (Respondent) आयकर अपील सं./ITA Nos.462 to 464/SRT/2019 Assessment Years: (2013-14 to 2015-16) (Physical Court Hearing) The ITO, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat…

Naresh Kumar Arora, Jaipur vs. DCIT, Circle-6, Jaipur

In the result, the appeal of the assessee is allowed

ITA 259/JPR/2022[2013-14]Status: DisposedITAT Jaipur21 Sept 2022AY 2013-14
For Appellant: Shri C.L. Yadav, CA shri Rajendra Sisodia,AdvFor Respondent: Shri Sanajy Dhariwal, CIT-DR
Section 10(38)Section 143(3)Section 147Section 148Section 68Section 69C

…1 NARESH KUMAR ARORA VS DCIT , CIRCLE-6, JAIPUR 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;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 259/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Shri Naresh Kumar Arora The DCIT C-242, Malviya Nagar Vs. Circle-6 Jaipur – 302 016 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYPA 5970 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri C…

ITO Ward - 10(4), New Delhi vs. Gungun Gold Infra Pvt Ltd, New Delhi

The appeal is allowed for statistical purposes

ITA 5143/DEL/2019[2010-11]Status: DisposedITAT Delhi15 Sept 2022AY 2010-11

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmaito, Vs. Gungun Gold Infra Pvt. Ltd, 3Rd Floor, 1185, Kucha Ward-10(4), New Delhi Mahajani, Chandni Chowk, New Delhi (Appellant) (Respondent) Pan:Aahcs7132B

For Appellant: Shri Hiren Mehta, CAFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(1)Section 147Section 148

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITO, Vs. Gungun Gold Infra Pvt. Ltd, 3rd Floor, 1185, Kucha Ward-10(4), New Delhi Mahajani, Chandni Chowk, New Delhi (Appellant) (Respondent) PAN:AAHCS7132B Assessee by : Shri Hiren Mehta, CA Shri Nirbhay Mehta, Adv Revenue by: Shri Rajesh Kumar, CIT DR Date of Hearing 01/09/2022 Date of pronouncement 15/09/2022 O R D E R PER ANUBHAV SHARMA, J. M.: 1. The appeal has been preferred by the revenue against the order dated 26.03.2019 of CIT(A)-08, New Delhi (hereinafter ref…