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

The Income Tax Officer, Ward-3(3)(1), Surat vs. M/S. Borda Brothers, Surat

In the result the ground No

ITA 765/SRT/2018[2008-09]Status: DisposedITAT Surat29 Mar 2022AY 2008-09

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.774&765/Srt/2018 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) M/S Borda Brothers Dy. Commissioner Of Income 8/9 Saurashtra Diamond B/H Tax, Circle-3(3), Aayakar Geetanjali Cinema, Varachha Bhawan, Majura Gate, Surat- Road,Surat-395006 396009 Vs. Income Tax Officer, Ward- M/S Borda Brothers 3(3)(1), Room No. 418, Aayakar B/8, Panchdev Society, B/H Bhavan, Marjura Gate, Surat- Laxmi Hotel, Varachha 395001 Road,Surat-395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefb 0796 Q (Appellant ) (Respondent)

For Appellant: Shri Sapnesh R Sheth, C.AFor Respondent: Shri H.P.Meena, CIT-DR
Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.774&765/SRT/2018 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) M/s Borda Brothers Dy. Commissioner of Income 8/9 Saurashtra Diamond B/h Tax, Circle-3(3), Aayakar Geetanjali Cinema, Varachha Bhawan, Majura Gate, Surat- Road,Surat-395006 396009 Vs. Income Tax Officer, Ward- M/s Borda Brothers 3(3)(1), Room No. 418, Aayakar b/8, Panchdev Society, B/h Bhavan, Marjura Gate, Surat- Laxmi Hotel, Varachha 395001 Road,Surat-395006 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFB 0796 Q (A…

Shri Manish Agarwal, Surat vs. The ITO, Ward-3(1)(5), Surat

In the result, assessee’s the appeals in ITA No

ITA 256/SRT/2017[2008-09]Status: DisposedITAT Surat29 Mar 2022AY 2008-09

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.206 & 256/Srt/2017 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Income Tax Officer, Ward- Manish Agarwal 3(1)(5)Room No. 115, 1St Floor, 204, Vaibhav Chambers, Anavil Business Centre, Hajira Raghunathpura, Main Road, Road, Opp. Star Bazar, Adajan, Surat-395003 Surat-395009 Vs. Income Tax Officer, Ward- Manish Agarwal 3(1)(5), Aayakar Bhawan, 204, Vaibhav Chambers, Majura Gate, Surat Raghunathpura, Main Road,Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afwpa 2629 A (Appellant ) (Respondent)

For Appellant: Shri Suchek Anchalia, C.AFor Respondent: Shri H.P.Meena, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.206 & 256/SRT/2017 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Income Tax Officer, Ward- Manish Agarwal 3(1)(5)Room No. 115, 1st Floor, 204, Vaibhav Chambers, Anavil Business Centre, Hajira Raghunathpura, Main Road, Road, Opp. Star Bazar, Adajan, Surat-395003 Surat-395009 Vs. Income Tax Officer, Ward- Manish Agarwal 3(1)(5), Aayakar Bhawan, 204, Vaibhav Chambers, Majura Gate, Surat Raghunathpura, Main Road,Surat-395003 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AFWPA 2629 A (Ap…

Shri Ramprakash V. Vijayvergiya, Surat vs. The ITO, Ward-3(1)(5), Surat

In the result, assessee’s the appeals in ITA No

ITA 253/SRT/2017[2008-09]Status: DisposedITAT Surat29 Mar 2022AY 2008-09

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.206 & 256/Srt/2017 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Income Tax Officer, Ward- Manish Agarwal 3(1)(5)Room No. 115, 1St Floor, 204, Vaibhav Chambers, Anavil Business Centre, Hajira Raghunathpura, Main Road, Road, Opp. Star Bazar, Adajan, Surat-395003 Surat-395009 Vs. Income Tax Officer, Ward- Manish Agarwal 3(1)(5), Aayakar Bhawan, 204, Vaibhav Chambers, Majura Gate, Surat Raghunathpura, Main Road,Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afwpa 2629 A (Appellant ) (Respondent)

For Appellant: Shri Suchek Anchalia, C.AFor Respondent: Shri H.P.Meena, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.206 & 256/SRT/2017 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Income Tax Officer, Ward- Manish Agarwal 3(1)(5)Room No. 115, 1st Floor, 204, Vaibhav Chambers, Anavil Business Centre, Hajira Raghunathpura, Main Road, Road, Opp. Star Bazar, Adajan, Surat-395003 Surat-395009 Vs. Income Tax Officer, Ward- Manish Agarwal 3(1)(5), Aayakar Bhawan, 204, Vaibhav Chambers, Majura Gate, Surat Raghunathpura, Main Road,Surat-395003 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AFWPA 2629 A (Ap…

The ITO, Ward-3(1)(5), Surat vs. Shri Manish Agarwal, Surat

In the result, assessee’s the appeals in ITA No

ITA 206/SRT/2017[2008-09]Status: DisposedITAT Surat29 Mar 2022AY 2008-09

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.206 & 256/Srt/2017 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Income Tax Officer, Ward- Manish Agarwal 3(1)(5)Room No. 115, 1St Floor, 204, Vaibhav Chambers, Anavil Business Centre, Hajira Raghunathpura, Main Road, Road, Opp. Star Bazar, Adajan, Surat-395003 Surat-395009 Vs. Income Tax Officer, Ward- Manish Agarwal 3(1)(5), Aayakar Bhawan, 204, Vaibhav Chambers, Majura Gate, Surat Raghunathpura, Main Road,Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afwpa 2629 A (Appellant ) (Respondent)

For Appellant: Shri Suchek Anchalia, C.AFor Respondent: Shri H.P.Meena, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.206 & 256/SRT/2017 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Income Tax Officer, Ward- Manish Agarwal 3(1)(5)Room No. 115, 1st Floor, 204, Vaibhav Chambers, Anavil Business Centre, Hajira Raghunathpura, Main Road, Road, Opp. Star Bazar, Adajan, Surat-395003 Surat-395009 Vs. Income Tax Officer, Ward- Manish Agarwal 3(1)(5), Aayakar Bhawan, 204, Vaibhav Chambers, Majura Gate, Surat Raghunathpura, Main Road,Surat-395003 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AFWPA 2629 A (Ap…

Shri Vimalchand Jain, Surat vs. ITO, Ward-3(3)(5), Surat

In the result the ground No

ITA 293/SRT/2018[2008-09]Status: DisposedITAT Surat10 Mar 2022AY 2008-09
For Appellant: Shri Himanshu Gandhi, CAFor Respondent: Shri H. P. Meena, CIT(DR)
Section 143(3)Section 147Section 148Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.293/SRT/2018 (िनधा"रणवष" / Assessment Years: (2008-09) (Virtual Court Hearing) Shri Vimalchand Jain, Vs. The ITO, Ward-3(3)(5), Prop. Gems Art, C/o. 901, Rajhans Aaykar Bhavan, Majura Gate, Tower, Mini Bazar, Varachha Road, Surat. Surat-395006. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACUPJ0819L (Appellant) (Respondent) Assessee by: Shri Himanshu Gandhi, CA Revenue by: Shri H. P. Meena, CIT(DR) सुनवाई क" तारीख/ Date of Hearing : 03/03/2022 घोषणा क" तारीख/Date of Pronouncement : 10/03/2022 आदेश /…

Aakash Impex, Surat vs. ITO-2(3)(7), Majura Gate, Surat

In the result the ground No

ITA 200/SRT/2021[2008-09]Status: DisposedITAT Surat22 Feb 2022AY 2008-09
For Appellant: Shri Suchek Anchaliya, CAFor Respondent: Shri Sita Ram Meena, Sr. DR
Section 131Section 133(6)Section 143Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.200/SRT/2021 ("नधा"रणवष" / Assessment Years: (2008-09) (Virtual Court Hearing) Aakash Impex, Vs. The ITO, Ward-2(2)(7), 204, Sapna Appartment, Jadda Khadi, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAOFM5844J (Assessee) (Respondent) Assessee by : Shri Suchek Anchaliya, CA Revenue by : Shri Sita Ram Meena, Sr. DR सुनवाईक"तार"ख/ Date of Hearing : 23/02/2022 घोषणाक"तार"ख/Date of Pronouncement : 23/02/2022 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: C…

Jai Jagannath Mover P. Ltd., Kolkata vs. I.T.O., Ward-11(4), Kolkata

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

ITA 206/KOL/2020[2009-10]Status: DisposedITAT Kolkata18 Feb 2022AY 2009-10

Bench: Shri A. T. Varkey, Jm]

Section 147

…1 Jai Jagannath Mover P. Ltd, AY: 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL “B(SMC)” BENCH, KOLKATA [Before Shri A. T. Varkey, JM] I.T.A. No. 206/Kol/2020 Assessment Year: 2009-10 Jai Jagannath Mover Pvt. Ltd. Vs. Income-tax Officer, Wd-11(4), (PAN: AABCJ6221E) Kolkata. Appellant Respondent Date of Hearing (virtual) 09.02.2022 Date of Pronouncement 18.02.2022 For the Appellant Shri K. M. Roy, CA For the Respondent Smt. Archana Gupta, Sr. DR ORDER This is an appeal preferred by the assessee against the order of Ld. CIT(A)-4, Kolkata dated 13.12.2019 for AY 2009-10. 2. The assessee has raised additional gr…

The Deputy Commissioner of Income Tax, Circle-3(3), Surat vs. Shri Ravjibhai Becharbhai Dhameliya, Surat

In the result the ground No

ITA 1525/AHD/2017[2013-14]Status: DisposedITAT Surat06 Jan 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A Nos.1239 to 1241/Ahd/2017 & ITA Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner of Income Tax Prop. M/s. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [PAN: ACCPD5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner of Income Tax M/s. Amrut Exports, Vrajshila, Nr…

The Deputy Commissioner of Income Tax, Circle-3(3), Surat vs. Shri Ravjibhai Becharbhai Dhameliya, Surat

In the result the ground No

ITA 1524/AHD/2017[2008-09]Status: DisposedITAT Surat06 Jan 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A Nos.1239 to 1241/Ahd/2017 & ITA Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner of Income Tax Prop. M/s. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [PAN: ACCPD5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner of Income Tax M/s. Amrut Exports, Vrajshila, Nr…

The Deputy Commissioner of Income Tax, Circle-3(3), Surat vs. Shri Ravjibhai Becharbhai Dhameliya, Surat

In the result the ground No

ITA 1523/AHD/2017[2007-08]Status: DisposedITAT Surat06 Jan 2022AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A Nos.1239 to 1241/Ahd/2017 & ITA Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner of Income Tax Prop. M/s. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [PAN: ACCPD5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner of Income Tax M/s. Amrut Exports, Vrajshila, Nr…

Shri Ravjibhai B. Dhameliya, Surat vs. The Deputy Commissioner of Income Tax, Circle-3(3), Surat

In the result the ground No

ITA 1241/AHD/2017[2013-14]Status: DisposedITAT Surat06 Jan 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A Nos.1239 to 1241/Ahd/2017 & ITA Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner of Income Tax Prop. M/s. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [PAN: ACCPD5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner of Income Tax M/s. Amrut Exports, Vrajshila, Nr…

Shri Ravjibhai B. Dhameliya, Surat vs. The Deputy Commissioner of Income Tax, Circle-3(3), Surat

In the result the ground No

ITA 1240/AHD/2017[2008-09]Status: DisposedITAT Surat06 Jan 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A Nos.1239 to 1241/Ahd/2017 & ITA Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner of Income Tax Prop. M/s. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [PAN: ACCPD5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner of Income Tax M/s. Amrut Exports, Vrajshila, Nr…

Shri Ravjibhai B. Dhameliya, Surat vs. The Deputy Commissioner of Income Tax, Circle-3(3), Surat

In the result the ground No

ITA 1239/AHD/2017[2007-08]Status: DisposedITAT Surat06 Jan 2022AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A Nos.1239 to 1241/Ahd/2017 & ITA Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner of Income Tax Prop. M/s. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [PAN: ACCPD5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner of Income Tax M/s. Amrut Exports, Vrajshila, Nr…

Jsk Industries Private Limited, Mumbai vs. DCIT CC-8(1), Mumbai

ITA 5891/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Oct 2021AY 2010-11

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA Nos.5891, 5892, 5893, 5894, 5895, 5896 & 5897/M/2019 Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16 & 2016-17 M/s. JSK Industries Pvt. Dy. CIT Ltd., Central Circle-8(1), 9 A.K. Naik Marg, Aayakar Bhavan, Vs. Near New Empire M.K. Marg, Cinema, New Marine Lines, CST, Mumbai 400001 Mumbai - 400020 PAN: AABCJ 5937F (Appellant) (Respondent) ITA Nos.6311, 6312, 6313, 6314, 6315 & 6316/M/2019 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-1…

Gurdish Kaur Khular, Jalandhar vs. ACIT( International Taxation), Circle, Chandigarh

In the result, appeal of the assessee is allowed

ITA 121/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh22 Jul 2021AY 2011-12
For Appellant: Shri Ashray Sarna, CAFor Respondent: Smt. Meenakshi Vohra, Addl. CIT
Section 144Section 147Section 148Section 271Section 69

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT आयकर अपील सं./ ITA No.121/Chd/2020 "नधा"रण वष" / Assessment Year : 2011-12 Gurdish Kaur Khullar The Asstt. CIT बनाम 192A, Urban Estate, Phase-II (International Taxation), Jalandhar Circle, Chandigarh "थायी लेखा सं./PAN NO: IDPPK8909A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Ashray Sarna, CA राज"व क" ओर से/ Revenue by : Smt. Meenakshi Vohra, Addl. CIT सुनवाई क" तार"ख/Date of H…

Jai Deep Singh, Jaipur vs. Income Tax Officer, Ward-7-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1030/JPR/2018[2007-08]Status: DisposedITAT Jaipur02 Jun 2021AY 2007-08
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Runi Pal (ACIT) a
Section 143(3)Section 147Section 148

…rib) 2. ACIT Vs. Citizen Urban Co-op. Bank Ltd. (2008) 23 (II) ITCL 520 (Asr-Trib) 3. Badri Vishal Aggarwal Vs. Dy.CIT (2006) 105 TTJ (Del) 418 4. Smt. Gurinder Kaur (2006) 105 TTJ (Del) 198: (2006) 102 ITD 189 (Del) 5. AGR Investment Ltd. Vs. Addl.CIT & Anr. 239 CTR 378 4.3.7 The Ld. AR also assailed the re-assessment proceedings on the ground that the same have been initiated on mere change of opinion. I tend to disagree with the Id.AR on this point. Reference in this regard may be had to the case of 14 Shri Jaideep Singh vs. ITO Consolidated Photo and Finvest Ltd v. ACIT (2006) 281 ITR 394 (Delhi HC) wherein…

Ashapura Minechem Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 3(3), Mumbai

In the result, the appeal is allowed

ITA 6974/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 May 2020AY 2011-12

Bench: Us Is A Listed Public Limited Company Engaged In The Business Of Mining Bauxite & Selling The Same In Domestic As Well As International Market. The Assessee Had Filed An Income Tax Return Disclosing Total Loss Of Rs 509.11 Crores Whereas The Assessment Under

Section 143(3)Section 155J

…ITA No. 6974/Mum/17 Assessment year: 2011-12 Page 1 of 11 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘A’ BENCH, MUMBAI [Coram: Justice P P Bhatt (President) and Pramod Kumar (Vice President)] ITA No. 6974/Mum/17 Assessment year: 2011-12 Ashapura Minichem Limited ……………….………Appellant c/o H N Motiwala & Co, 50 Sharda Chambers, 33 New Marine Lines, Mumbai 400 020 [PAN: AAACA0957F] Vs Deputy Commissioner of Income Tax Central Circle 3(3), Mumbai ……………………Respondent Appearances by H N Motiwala for the appellant Anadi Verma for the respondent February 19th ,2020 Date of concluding the hearing: : Date of pronouncement…

Time Media & Entertainment LLP (Earlier Time Media & Entertainment Private Limited), Mumbai vs. Income Tax Officer 16(1)(5), Mumbai

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

ITA 6534/MUM/2017[2010-11]Status: DisposedITAT Mumbai18 Jun 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6534/Mum/2017 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Time Media & Income Tax Officer- Entertainment Llp (Earlier 16(1)(5) Time Media & R.No. 439, 4 Th Floor, V. Entertainment Private Aayakar Bhavan, Ltd.) M.K Marg, 104, Rachna, V.P Road, Mumbai-400020 Vile Parle (W), Mumbai-400056 स्थायी ऱेखा सं./ Pan: Aaact1581C (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Reepal G. Tralshawala Revenue By: Shri. D.G. Pansari (Dr) सुनवाई की तारीख /Date Of Hearing : 28.03.2019 घोषणा की तारीख /Date Of Pronouncement : 18.06.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 6534/Mum/2017, Is Directed Against Appellate Order Dated 31.07.2017, Passed By Learned Commissioner Of Income Tax (Appeals)-4, Mumbai (Hereinafter Called “The Cit(A)”) In Appeal No. Cit(A)-4/It-89/Ito-16(1)(5)/2016-17, For Assessment Year 2010-11, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 30.03.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) R.W.S. 147 Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2010-11. I.T.A. No.6534/Mum/2017

For Appellant: Shri. Reepal G. TralshawalaFor Respondent: Shri. D.G. Pansari (DR)
Section 143(1)Section 143(2)Section 143(3)

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.6534/Mum/2017 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Time Media & Income Tax Officer- Entertainment LLP (Earlier 16(1)(5) Time Media & R.No. 439, 4 th Floor, v. Entertainment Private Aayakar Bhavan, Ltd.) M.K Marg, 104, Rachna, V.P Road, Mumbai-400020 Vile Parle (W), Mumbai-400056 स्थायी ऱेखा सं./ PAN: AAACT1581C (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Reepal G. Tralshawal…

ACIT, New Delhi vs. M/S Pacl India Ltd., Jaipur

In the result, the appeal of the Revenue is allowed partly for statistical purposes, whereas appeal of the assessee is allowed for statistical purpose

ITA 3779/DEL/2011[2007-08]Status: DisposedITAT Delhi28 Apr 2017AY 2007-08

Bench: Sh. I.C. Sudhir & Sh. O.P. Kant

Section 143Section 143(3)Section 153A

…ief that, income has escaped assessment. In other words, if the Assessing Officer has “reason to believe” that income has escaped assessment, he has jurisdiction to re-open the assessment. The Delhi High Court in the case of AGR Investment Ltd. vs. Addl. CIT (239 CTR 378) has held, after considering all the judgments on the subject that, once specific information was received, then there is material to initiate proceedings. It was held therein as under, “It is also noticeable that there was specific information received from the office of the DIT (INV-V) as regards the transactions entered into by the assessee co…

Pacl India Ltd., New Delhi vs. ACIT, Delhi

In the result, the appeal of the Revenue is allowed partly for statistical purposes, whereas appeal of the assessee is allowed for statistical purpose

ITA 2894/DEL/2010[2001-02]Status: DisposedITAT Delhi28 Apr 2017AY 2001-02

Bench: Sh. I.C. Sudhir & Sh. O.P. Kant

Section 143Section 143(3)Section 153A

…ief that, income has escaped assessment. In other words, if the Assessing Officer has “reason to believe” that income has escaped assessment, he has jurisdiction to re-open the assessment. The Delhi High Court in the case of AGR Investment Ltd. vs. Addl. CIT (239 CTR 378) has held, after considering all the judgments on the subject that, once specific information was received, then there is material to initiate proceedings. It was held therein as under, “It is also noticeable that there was specific information received from the office of the DIT (INV-V) as regards the transactions entered into by the assessee co…