How many judgments cite Ajay Dabre v. Pyare Ram?

18 judgments on BharatTax cite Ajay Dabre v. Pyare Ram (2023 SCC OnLine SC 92), spanning 2024 to 2025.

Which sections of the Income Tax Act does Ajay Dabre v. Pyare Ram come up under?

It is most often cited in judgments turning on Section 115JB, Section 144, Section 40(a)(ia), Section 143(1), Section 144 of the Act, Section 14A.

Ajay Dabre v. Pyare Ram

2023 SCC OnLine SC 92Reported decision2023#6295 most cited

What is Ajay Dabre v. Pyare Ram authority for?

A party seeking condonation of delay in filing a case must demonstrate a "sufficient cause", meaning an adequate and satisfactory reason that prevented them from approaching the court within the prescribed limitation period. Mere negligence or lack of diligence is not a sufficient cause.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2024 to 2025.

Also referred to as

Ajay Dabre v. Pyare Ram · condonation of delay · sufficient cause · limitation period · explanation for delay · negligence

Sections most often in play

Section 115JB Section 144 Section 40(a)(ia)Section 143(1)Section 144 of the Act Section 14A Section 154 Section 17

Issues it is cited on

section 248 section 17 rectification u/s 154 section 249(2)section 51 delay in filing appeal section 249 section 41(1)penalty under section 271(1)(c)section 80p(2)(d)reasonable cause condonation of delay

Judgments citing Ajay Dabre v. Pyare Ram

Limrass Construction Private Limited, Mumbai vs. Income Tax Officer Ward 1(2)(2), Mumbai

In the result, appeal filed by the assessee is allowed for statistical

ITA 5002/MUM/2025[2013-14]Status: DisposedITAT Mumbai30 Sept 2025AY 2013-14

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhan

Section 142(1)Section 143(2)Section 250Section 41(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 5002/MUM/2025 (A.Y: 2013-14) Limrass Construction Private Limited C-121, Topaz CHS, Dr. Nair Road, Opp-Wockhadt, Agripada, Mumbai- 400 011 PAN: AABCF4406H (Appellant) Assessee Represented by Department Represented by Date of conclusion of Hearing Date of Pronouncement ITO Ward 1(2)(2), Vs. Room No. 126C, 1st floor, Aayakar Bhavan, Maharshi Karve Road, Mumbai - 400 020 (Respondent) Shri R. Prasad Rao, Ld. AR Shri Rajesh Kumar Yadav, Ld. DR 25.09.2025 30.09…

Sarnath Co-Op Housing Society Ltd, Desai Road vs. CIT (Appeal), Piramal Chamber

In the result, all the appeals filed by the assessee are allowed

ITA 3207/MUM/2025[2012-13]Status: DisposedITAT Mumbai30 Sept 2025AY 2012-13

Bench: Shri Om Prakash Kant & Shri. Raj Kumar Chauhan

Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J(SMC)”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 3207/MUM/2025 (A.Y: 2012-13) Sarnath Co-Operative Housing Society Ltd. Vs. ITO Ward 19(3)(1), Mumbai. 59-B, Sarnath Co-Operative Housing Society Ltd, Bhulabhai Desai Road, Breach Candy, Mumbai-400 026 PAN: AAAAS3230K (Appellant) Assessee Represented by Department Represented by Date of conclusion of Hearing Date of Pronouncement (Respondent) Shri Pawan Choudhary, Ld. AR Shri Aditya M. Rai (Sr. DR.) 05.08.2025 30.09.2025 ORDER PER RAJ KUMAR CHAUHAN (J.…

Karnataka Bank Ltd, Mangalore vs. Deputy Commissioner of Income Tax, Circle 1 (1) & Tps, Mangaluru

In the result, appeal filed by the revenue fails and is hereby dismissed

ITA 942/BANG/2025[2008-09]Status: DisposedITAT Bangalore30 Jul 2025AY 2008-09

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2008-09

For Appellant: Shri S Ananthan, CAFor Respondent: Shri Shivanand Kalakeri, CIT (DR)

Section 17

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year: 2008-09 Karnataka Bank Ltd., Vs. The Dy. Commissioner of Near Mahaveera Circle, Income Tax, Pumpwell, Kankanady, Central Circle – 1(1), Mangaluru – 575 002. Mangaluru. PAN – AABCT 5589 K APPELLANT RESPONDENT Assessee by : Shri S Ananthan, CA Revenue by : Shri Shivanand Kalakeri, CIT (DR) Date of hearing : 03.07.2025 Date of Pronouncement : 30.07.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the Revenue against the…

Sarnath Co-Op Housing Society Ltd, Mumbai vs. CIT(A), Mumbai

In the result, all the appeals filed by the assessee are

ITA 2550/MUM/2025[2020-21]Status: DisposedITAT Mumbai16 Jul 2025AY 2020-21

Bench: Shri Om Prakash Kant & Shri. Raj Kumar Chauhan1. Ita No. 2548/Mum/2025 (A.Y: 2013-14) 2. Ita No. 2549/Mum/2025 (A.Y: 2015-16) 3. Ita No. 2550/Mum/2025 (A.Y: 2020-21) Sarnath Co-Operative Housing Society Ltd. 59-B, Sarnath Co-Operative Housing Society Ltd, Bhulabhai Desai Road, Breach Candy, Mumbai-400 026 Pan: Aaaas3230K Ito Ward 15(1)(4), Vs. Mumbai. (Appellant) Assessee Represented By Department Represented By Date Of Conclusion Of Hearing Date Of Pronouncement : : : : (Respondent) Shri Pawan Choudhary, Ld. Ar Shri Pravin Salunkhe (Sr. Dr.) 02.07.2025 16.07.2025 Order Per Raj Kumar Chauhan (J.M.): 1. These Appeals Are Filed By The Appellant/Assessee Against The Separate Orders Dated 27.02.2025 Of Learned Commissioner Of Income Tax (Appeals)/Addl/Jcit (A)-4, Hyderabad [Hereinafter Referred To As The “Cit(A)"], Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act"] For The A.Y. 2013-14, 2015-16 & 2020-21 Respectively, Wherein The Appeals Of The Assessee Are Dismissed Being Barred By Limitation & The Ld. Cit(A) Has Refused To Condone The Delay Stating That The Assessee Has Failed To Show Sufficient Cause For Condonation Of Delay. 2. Since The Facts Of All The Appeals Filed By The Assessee Are Exactly Same, Parties Are Same, Also The Order Of The Same Date & The Matter Involved Is Also Similar Wherein The Assessee Has Challenged The Disallowance Of Interest Amount Earned From Deposit Of Interest With The Cooperative Banks & Was Claimed As Deduction U/S 80P(2)(D) Of The Act For The Different

Section 143(1)Section 250Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H(SMC)”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER 1. ITA NO. 2548/MUM/2025 (A.Y: 2013-14) 2. ITA NO. 2549/MUM/2025 (A.Y: 2015-16) 3. ITA NO. 2550/MUM/2025 (A.Y: 2020-21) Sarnath Co-Operative Housing Society Ltd. 59-B, Sarnath Co-Operative Housing Society Ltd, Bhulabhai Desai Road, Breach Candy, Mumbai-400 026 PAN: AAAAS3230K ITO Ward 15(1)(4), Vs. Mumbai. (Appellant) Assessee Represented by Department Represented by Date of conclusion of Hearing Date of Pronouncement : : : : (Respondent) Shri Pawan Choudhary…

Sarnath Co-Operative Housing Society Limited, Mumbai vs. CIT(A), Mumbai

In the result, all the appeals filed by the assessee are

ITA 2549/MUM/2025[2015-16]Status: DisposedITAT Mumbai16 Jul 2025AY 2015-16

Bench: Shri Om Prakash Kant & Shri. Raj Kumar Chauhan

Section 143(1)Section 250Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H(SMC)”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER 1. ITA NO. 2548/MUM/2025 (A.Y: 2013-14) 2. ITA NO. 2549/MUM/2025 (A.Y: 2015-16) 3. ITA NO. 2550/MUM/2025 (A.Y: 2020-21) Sarnath Co-Operative Housing Society Ltd. ITO Ward 15(1)(4), Vs. Mumbai. 59-B, Sarnath Co-Operative Housing Society Ltd, Bhulabhai Desai Road, Breach Candy, Mumbai-400 026 PAN: AAAAS3230K (Appellant) Assessee Represented by Department Represented by Date of conclusion of Hearing Date of Pronouncement : : : : (Respondent) Shri Pawan Ch…

Sarnath Co-Op Housing Society Ltd, Bhulabhai Desai vs. CIT(Appeal), Piramal Chamber

In the result, all the appeals filed by the assessee are

ITA 2548/MUM/2025[2013-14]Status: DisposedITAT Mumbai16 Jul 2025AY 2013-14

Bench: Shri Om Prakash Kant & Shri. Raj Kumar Chauhan1. Ita No. 2548/Mum/2025 (A.Y: 2013-14) 2. Ita No. 2549/Mum/2025 (A.Y: 2015-16) 3. Ita No. 2550/Mum/2025 (A.Y: 2020-21) Sarnath Co-Operative Housing Society Ltd. 59-B, Sarnath Co-Operative Housing Society Ltd, Bhulabhai Desai Road, Breach Candy, Mumbai-400 026 Pan: Aaaas3230K Ito Ward 15(1)(4), Vs. Mumbai. (Appellant) Assessee Represented By Department Represented By Date Of Conclusion Of Hearing Date Of Pronouncement (Respondent) Shri Pawan Choudhary, Ld. Ar Shri Pravin Salunkhe (Sr. Dr.) 02.07.2025 16.07.2025 Order Per Raj Kumar Chauhan (J.M.): 1. These Appeals Are Filed By The Appellant/Assessee Against The Separate Orders Dated 27.02.2025 Of Learned Commissioner Of Income Tax (Appeals)/Addl/Jcit (A)-4, Hyderabad [Hereinafter Referred To As The “Cit(A)"], Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act"] For The A.Y. 2013-14, 2015-16 & 2020-21 Respectively, Wherein The Appeals Of The Assessee Are Dismissed Being Barred By Limitation & The Ld. Cit(A) Has Refused To Condone The Delay Stating That The Assessee Has Failed To Show Sufficient Cause For Condonation Of Delay. 2. Since The Facts Of All The Appeals Filed By The Assessee Are Exactly Same, Parties Are Same, Also The Order Of The Same Date & The Matter Involved Is Also Similar Wherein The Assessee Has Challenged The Disallowance Of Interest Amount Earned From Deposit Of Interest With The Cooperative Banks & Was Claimed As Deduction U/S 80P(2)(D) Of The Act For The Different

Section 143(1)Section 250Section 80PSection 80P(2)(d)

Radhe Finsec India Ltd., Ahmedabad vs. The ITO, Ward-3(1)(2), Ahmedabad

In the result, the appeal filed by the Assessee allowed for statistical purpose

ITA 506/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2013-14

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

Section 115JSection 143(1)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T. R. Senthil Kumar, Judicial Member ITA No: 506/Ahd/2025 Assessment Year: 2013-14 Radhe Finsec India Ltd. The ITO, First Floor, 2 Jai Visat Ward-3(1)(2), Mata, Society, “D” Vs Ahmedabad Cabin Road Sabarmati, Ahmedabad-380018 Gujarat PAN: AABCR0461L (Appellant) (Respondent) Assessee Represented: Shri Sanjay R. Shah, A.R. Revenue Represented: Shri Sudhakar Verma, Sr.D.R. Date of hearing : 03-06-2025 Date of pronouncement : 06-06-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This…

Cat Cosmetics and Healthcare Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward 1(1)(3), Ahmedabad

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 1189/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad21 May 2025AY 2012-13

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 144Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA No: 1189/Ahd/2024 Assessment Year: 2012-13 CAT Cosmetics And The ITO, Healthcare Pvt. Ltd. Ward-1(1)(3), B/505, Infinity Tower, Vs Ahmedabad Corporate Road, Opp. Prahladnagar Garden, Satellite, Ahmedabad-380015 (Respondent) Gujarat PAN: AACCC5955D (Appellant) Assessee Represented: Shri Sunil Talati, CA Revenue Represented: Shri Prateek Sharma, Sr. D.R. Date of hearing : 01-05-2025 Date of pronouncement : 21-05-2025 आदेश/ORDER PER : T.R. SENTH…

Biren Dhirajlal Shah, Gandhinagar vs. CIT(A), Gandhinagar

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

ITA 190/AHD/2024[2008-09]Status: DisposedITAT Ahmedabad03 Apr 2025AY 2008-09

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No: 194/Ahd/2021 &\nITA No: 190/Ahd/2024\nAssessment Year: 2008-09\nBiren Dhirajlal Shah\nPlot No. 441-1, Sector-22\nNr. Police Chowkey,\nGandhinagar-382021\nPAN: ACSPS5653F\n(Appellant)\nAssessee Represented: Shri Chetan Agarwal, A.R. &\nMs. Krupa Panchal, CA\nRevenue Represented:\nDate of hearing\nDate of pronouncement\nShri Alpesh Parmar, Sr. D.R.\n: 19-03-2025\n: 03-04-2025\nIncome Tax Officer,\nWard-1,\nV

Section 144Section 17Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 194/Ahd/2021 & ITA No: 190/Ahd/2024 Assessment Year: 2008-09 Biren Dhirajlal Shah Plot No. 441-1, Sector-22 Nr. Police Chowkey, Gandhinagar-382021 PAN: ACSPS5653F (Appellant) Assessee Represented: Shri Chetan Agarwal, A.R. & Ms. Krupa Panchal, CA Revenue Represented: Date of hearing Date of pronouncement Shri Alpesh Parmar, Sr. D.R. : 19-03-2025 : 03-04-2025 Income Tax Officer, Ward-1, Vs Gandhinagar (Respondent) आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-…

Biren Dhirajlal Shah, Gandhinagar vs. The ITO, Ward-1, Gandhinagar

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

ITA 194/AHD/2021[2008-09]Status: DisposedITAT Ahmedabad03 Apr 2025AY 2008-09

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No: 194/Ahd/2021 &\nITA No: 190/Ahd/2024\nAssessment Year: 2008-09\nBiren Dhirajlal Shah\nPlot No. 441-1, Sector-22\nNr. Police Chowkey,\nGandhinagar-382021\nPAN: ACSPS5653F\n(Appellant)\nIncome Tax Officer,\nWard-1,\nVs Gandhinagar\n(Respondent)\nAssessee Represented: Shri Chetan Agarwal, A.R. &\nMs. Krupa Panchal, CA\nRevenue Represented:\nShri Alpesh Parmar, Sr. D.R.\nDate of hearing\n: 19-03-2025\nDate of

Section 144Section 17Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 194/Ahd/2021 & ITA No: 190/Ahd/2024 Assessment Year: 2008-09 Biren Dhirajlal Shah Plot No. 441-1, Sector-22 Nr. Police Chowkey, Gandhinagar-382021 PAN: ACSPS5653F (Appellant) Income Tax Officer, Ward-1, Vs Gandhinagar (Respondent) Assessee Represented: Shri Chetan Agarwal, A.R. & Ms. Krupa Panchal, CA Revenue Represented: Shri Alpesh Parmar, Sr. D.R. Date of hearing : 19-03-2025 Date of pronouncement : 03-04-2025 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-…

Indrayani Seva Samiti Nyas, Pune vs. The Income Tax Officer, Ward 9(2), Pune

In the result, appeal of the assessee is dismissed

ITA 828/PUN/2024[2010-11]Status: DisposedITAT Pune31 Dec 2024AY 2010-11

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 11Section 12ASection 250Section 56(2)

…।आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकरअपीलसं. / ITA No.828/PUN/2024 िनधा"रणवष" / Assessment Year: 2010-11 Indrayani Seva Samiti Nyas, V The Income Tax Officer, Pl No.135, Avdhu Sankul, s Ward-9(2), Pune. Tapodham Colony, Talegaon, Dabhade, Pune – 410506. PAN: AAATI4386H Appellant/ Assessee Respondent / Revenue Assessee by Shri C.H.Naniwadekar –AR Revenue by Shri Sandeep P Sathe – DR Date of hearing 09/12/2024 Date of pronouncement 31/12/2024 आदेश/ ORDER P…

Rajendra Singa Dushyanth Singh, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

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

ITA 990/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Ms. Pooja Maru, CAFor Respondent: Shri Ganesh R Gale, Standing Counsel for Department

Section 17

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 989 - 990/Bang/2024 Assessment Years : 2016-17 & 2017-18 Rajendra Singh Dushyanth Singh, Vs. The Dy. Commissioner of Flat S-01, 68 IBIS Galleria, 2nd Cross, Income Tax, Central Circle - 2(2), KEB Layout, Sanjay Nagar, Bengaluru. Bengaluru-560 094. . PAN – ASUPS 9272 Q APPELLANT RESPONDENT Assessee by : Ms. Pooja Maru, CA Revenue by : Shri Ganesh R Gale, Standing Counsel for Department Date of hearing : 20.06.2024 Date of Pronouncement : 23.07.2024 O R D E R…

Rajendra Singa Dushyanth Singh, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

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

ITA 989/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 Jul 2024AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Ms. Pooja Maru, CAFor Respondent: Shri Ganesh R Gale, Standing Counsel for Department

Section 17

M/S. World Trade Impex Ltd., Baroda vs. The Additional Commissioner of Income Tax, Circle-5, Baroda

In the result, the appeal of the assessee is hereby allowed

ITA 1580/AHD/2016[2003-04]Status: DisposedITAT Ahmedabad15 May 2024AY 2003-04

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri MK Patel, ARFor Respondent: Shri SudhankarVerma, Sr. D.R

Section 41(1)

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 1580/AHD/2016 & आयकरअपीलसं./ITA No. 639/AHD/2012 "नधा"रणवष"/Asstt. Year: 2003-2004 M/s World Trade Impex Ltd., The Addl.CIT, 204, Sterling Centre, Vs. Circle-4, R.C Dutt Road, Baroda. Alkapuri, Baroda. PAN: AAACW2072K (Applicant) (Respondent) Assessee by : Shri MK Patel, AR Revenue by : Shri SudhankarVerma, Sr. D.R. सुनवाईक"तार"ख/Date of Hearing : 27/02/2024 घोषणाक"तार"ख/Date of Pronouncement: 15/05/2024 आदेश…

World Trade Impex Ltd., Baroda vs. The ACIT., Circle-4, Baroda

In the result, the appeal of the assessee is hereby allowed

ITA 639/AHD/2012[2003-04]Status: DisposedITAT Ahmedabad15 May 2024AY 2003-04

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri MK Patel, ARFor Respondent: Shri SudhankarVerma, Sr. D.R

Section 41(1)

Biren Dhirajlal Shah, Gandhinagar vs. The ITO Ward-1, Gandhinagar

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

ITA 192/AHD/2021[2011-2012]Status: DisposedITAT Ahmedabad28 Mar 2024AY 2011-2012

Bench: Shri Waseem Ahmed & Shri Tr Senthil Kumarआयकरअपीलसं./Ita Nos.192-193/Ahd/2021 धििाधरणवरध/Asstt. Year: 2011-12 Shri Biren Dhirajlal Shah, Income Tax Officer, Plot No.441-1, Sector-22, Vs. Ward-1, Nr. Police Chowkey, Gandhinagar. Gandhinagar.

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Ms Neeju Gupta, Sr.DR

Section 17Section 69

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.192-193/AHD/2021 धििाधरणवरध/Asstt. Year: 2011-12 Shri Biren Dhirajlal Shah, Income Tax Officer, Plot No.441-1, Sector-22, Vs. Ward-1, Nr. Police Chowkey, Gandhinagar. Gandhinagar. PAN: ACSPS5653F (Applicant) (Respondent) Assessee by : Shri Chetan Agarwal, AR Revenue by : Ms Neeju Gupta, Sr.DR सुिवाईकीतारीख/Date of Hearing : 13/02/2024 घोरणाकीतारीख/Date of Pronouncement: 28/03/2024 आदेश/O R D E R PER WASEEM AHME…

M/S C.I. Builders Pvt. Ltd., Bhopal vs. The DCIT 1(1), Bhopal

Appeals are dismissed

ITA 248/IND/2023[2012-13]Status: DisposedITAT Indore23 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 271(1)(c)

…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 ITA Nos.247 & 248/Ind/2023 Assessment Years:2010-11 & 2012-13 C.I. Builders Private ACIT-1(2)/DCIT-1(1), Limited, Bhopal 182, Zone-I, बनाम/ M.P. Nagar, Vs. Bhopal (Appellant/Assessee) (Respondent/Revenue) PAN: AABCC 6163 G Assessee by Shri Rakesh K. Mangal, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.01.2024 Date of Pronouncement 23.01.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-orders da…

M/S C.I. Builders Pvt. Ltd., Bhopal vs. The ACIT, 1(2), Bhopal

Appeals are dismissed

ITA 247/IND/2023[2010-2011]Status: DisposedITAT Indore23 Jan 2024AY 2010-2011

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 271(1)(c)