What is Ajay Sharma v. Dy. CIT authority for?

Where no undisclosed income or incriminating material is found during a search, penalty under section 271AAB cannot be imposed. Additions based on alleged receivables from seized papers require direct material to establish undeclared income.

How many judgments cite Ajay Sharma v. Dy. CIT?

25 judgments on BharatTax cite Ajay Sharma v. Dy. CIT (30 Taxmann.com 109), spanning 2019 to 2024.

Which sections of the Income Tax Act does Ajay Sharma v. Dy. CIT come up under?

It is most often cited in judgments turning on Section 132, Section 143(3), Section 153(1)(b), Section 246A, Section 250, Section 268A.

Ajay Sharma v. Dy. CIT (30 Taxmann.com 109)

ACIT, NCRB BUILDING JAIPUR vs. MAHIMA REAL ESTATE PVT LTD, JAIPUR

In the result, the appeal of the revenue as well as cross objection of the

ITA 668/JPR/2024[2015-16]Status: DisposedITAT Jaipur15 Oct 2024AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma, CA &For Respondent: Shri Arvind Kumar, CIT D/R

Section 132Section 250Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 668/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2015-16. cuke Asstt. Commissioner of Income-tax, Room Mahima Real Estate Pvt. Ltd. Vs. No. 212, NCRB Building, 8, Nikhil Apartment, 670, Jaipur. Adarsh Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AACCM 4491N vihykFkhZ@Appellant izR;FkhZ@Respondent C.O. No. 13/JP/…

HARI NARAIN PARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result,the appeals of the assessee are dismissed

ITA 273/JPR/2023[2016-17]Status: DisposedITAT Jaipur06 Nov 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma (C.A.)&For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 132Section 132(4)Section 139Section 143(3)Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 272/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 Shri Bitthal Das Parwal cuke Assistant Commissioner of Vs. Partanion Ka Mandir, Partanion Ka Income Tax, Rasta, Johari Bazar, Jaipur. Central Circle-3, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADYPP 7911 N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 273…

BITTHAL DAS PARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3, JAIPUR

In the result,the appeals of the assessee are dismissed

ITA 272/JPR/2023[2016-17]Status: DisposedITAT Jaipur06 Nov 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma (C.A.)&For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 132Section 132(4)Section 139Section 143(3)Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 272/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 Shri Bitthal Das Parwal cuke Assistant Commissioner of Vs. Partanion Ka Mandir, Partanion Ka Income Tax, Rasta, Johari Bazar, Jaipur. Central Circle-3, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADYPP 7911 N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 273…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. HITECH CONSTRUCTION, DHUBRI

In the result, the appeals filed by the Revenue in ITA Nos

ITA 135/GTY/2020[2016-17]Status: DisposedITAT Guwahati13 Apr 2023AY 2016-17

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 132Section 139Section 153ASection 250Section 271Section 271(1)(c)Section 271A

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] डॉ. मनीष बोरड, लेखा सदस्य एवं श्री संजय शमाु, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. Nos.: 133, 134 & 135/GTY/2020 Assessment Years: 2014-15, 2015-16 & 2016-17 ACIT, Circle-1, Guwahati...…………………………………Appellant Vs. M/s. Hitech Construction.…………….......................Respondent [PAN: AADFH 5351 C] Appearances by: Sh. N.T. Sherpa, JCIT, appeared on behalf of the Revenue. Sh. Kishor Jain, FCA, appeared on behalf…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. HITECH CONSTRUCTION, DHUBRI

In the result, the appeals filed by the Revenue in ITA Nos

ITA 134/GTY/2020[2015-16]Status: DisposedITAT Guwahati13 Apr 2023AY 2015-16

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 132Section 139Section 153ASection 250Section 271Section 271(1)(c)Section 271A

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] डॉ. मनीष बोरड, लेखा सदस्य एवं श्री संजय शमाु, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. Nos.: 133, 134 & 135/GTY/2020 Assessment Years: 2014-15, 2015-16 & 2016-17 ACIT, Circle-1, Guwahati...…………………………………Appellant Vs. M/s. Hitech Construction.…………….......................Respondent [PAN: AADFH 5351 C] Appearances by: Sh. N.T. Sherpa, JCIT, appeared on behalf of the Revenue. Sh. Kishor Jain, FCA, appeared on behalf…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. HITECH CONSTRUCTION, DHUBRI

In the result, the appeals filed by the Revenue in ITA Nos

ITA 133/GTY/2020[2014-15]Status: DisposedITAT Guwahati13 Apr 2023AY 2014-15

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 132Section 139Section 153ASection 250Section 271Section 271(1)(c)Section 271A

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] डॉ. मनीष बोरड, लेखा सदस्य एवं श्री संजय शमाु, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. Nos.: 133, 134 & 135/GTY/2020 Assessment Years: 2014-15, 2015-16 & 2016-17 ACIT, Circle-1, Guwahati...…………………………………Appellant Vs. M/s. Hitech Construction.…………….......................Respondent [PAN: AADFH 5351 C] Appearances by: Sh. N.T. Sherpa, JCIT, appeared on behalf of the Revenue. Sh. Kishor Jain, FCA, appeared on behalf…

SMT. PRIYANKA AGRAWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

Appeal is allowed

ITA 1132/JPR/2019[2016-17]Status: DisposedITAT Jaipur30 Nov 2022AY 2016-17

For Appellant: Shri Mahendra Gargieya (Adv.)&For Respondent: Ms. Monisha Choudhary (JCIT)

Section 132Section 142(1)Section 143(3)Section 271ASection 274

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC”JAIPUR Mk0 ,l- lhrk y{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 1132/JP/2019 fu/kZkj.ko"kZ@AssessmentYears :2016-17 Smt. Priyanka Agarwal cuke DCIT, Vs. Flat No. 6 & 7, Guest House, Central Circle, Multimetals Limited, Kansua Road, Kota. Heavy Indi Area, Kota. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKIPM8881 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Mahendra Ga…

M/S SARAF EXPORT PALACE,CHURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, JHUNJHUNU

Appeal is allowed

ITA 1213/JPR/2018[2013-14]Status: DisposedITAT Jaipur30 Nov 2022AY 2013-14

For Appellant: Shri Mahendra Gargieya (Adv.)&For Respondent: Ms. Monisha Choudhary (JCIT)

Section 132Section 142(1)Section 143(3)Section 271ASection 274

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC”JAIPUR Mk0 ,l- lhrk y{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 1132/JP/2019 fu/kZkj.ko"kZ@AssessmentYears :2016-17 Smt. Priyanka Agarwal cuke DCIT, Vs. Flat No. 6 & 7, Guest House, Central Circle, Multimetals Limited, Kansua Road, Kota. Heavy Indi Area, Kota. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKIPM8881 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Mahendra Ga…

RAJKUMAR LUHANA,GODHRA vs. THE ACIT, CENTRAL CIRCLE-1, BARODA

ITA 1549/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2013-14

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Viranch Modi, CAFor Respondent: Shri V. K. Singh, Sr. DR

Section 132Section 132(4)Section 153ASection 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 1548 & 1549/Ahd/2018 (Assessment Years: 2012-13 to 2013-14) Rajkumar Luhana Vs. ACIT 1, Kalal Darwaja, Central Circle-1, Godhra-389001 Baroda [PAN No. AASPL8912C] (Appellant) .. (Respondent) Assessee by : Shri Viranch Modi, CA Revenue by : Shri V. K. Singh, Sr. DR Date of Hearing 16.03.2022 Date of Pronouncement 30.03.2022 O R D E R PER Ms. MADHUMITA ROY - JM: Both the appeals filed by the assessee are directed against…

RAJKUMAR LUHANA,GODHRA vs. THE ACIT, CENTRAL CIRCLE-1, BARODA

ITA 1548/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Viranch Modi, CAFor Respondent: Shri V. K. Singh, Sr. DR

Section 132Section 132(4)Section 153ASection 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 1548 & 1549/Ahd/2018 (Assessment Years: 2012-13 to 2013-14) Rajkumar Luhana Vs. ACIT 1, Kalal Darwaja, Central Circle-1, Godhra-389001 Baroda [PAN No. AASPL8912C] (Appellant) .. (Respondent) Assessee by : Shri Viranch Modi, CA Revenue by : Shri V. K. Singh, Sr. DR Date of Hearing 16.03.2022 Date of Pronouncement 30.03.2022 O R D E R PER Ms. MADHUMITA ROY - JM: Both the appeals filed by the assessee are directed against…

SHRI ANIL GHATIWALA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, appeal of the assessee is partly allowed

ITA 845/JPR/2018[2015-16]Status: DisposedITAT Jaipur11 Jan 2021AY 2015-16

For Appellant: Sh. S. R. Sharma (CA) &For Respondent: Smt. Runi Pal (Addl. CIT)

Section 132Section 132(4)Section 143(3)Section 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 845/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2015-16 cuke Shri Anil Ghatiwala Dy. Commissioner of Vs. Krishna Bhawan, Income-Tax Nath Optical Building, Central Circle-3, Jaipur Chaura Rasta, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG5049K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. R. Sharma (CA) & S…

SHRI AMIT TIWARI,INDORE vs. THE DCIT (CENTRAL)-2, INDORE

ITA 699/IND/2019[2015-16]Status: DisposedITAT Indore18 Aug 2020AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

Section 132Section 132(4)Section 271A

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2015-16 Shri Amit Tiwari DCIT (Central)-2 3176-E, Sudama Nagar Indore बनाम/ Indore Vs. (Appellant) (Revenue ) P.A. No.ACVPT3933C Appellant by Shri S.N. Agrawal, CA Revenue by Shri V.J. Boricha, Sr. DR Date of Hearing: 12.08.2020 Date of Pronouncement: 19.08.2020 आदेश / O R D E R PER KUL BHARAT, J.M: This appeal by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)(in short ‘Ld. CIT…

KAVITABEN LUHANA,,GODHRA vs. THE DCIT, CENTRAL CIRCLE-1,, BARODA

In the result, all 11 appeals of the Assessees are allowed and we direct the A

ITA 570/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad16 Jan 2020AY 2011-12

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: Shri Ketan H. Shah, A.RFor Respondent: Smt. Aparna Agarwal, CIT/DR and Shri Deelip Kumar, Sr. D.R

Section 143(3)Section 153ASection 271Section 271(1)(C)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. No: 570/AHD/2018 (Assessment Year: 2011-12) Kavitaben Luhana 1215/2, V/S The Dy. Commissioner of Opp. Swaminarayan Income Tax Central Circle- Complex, Bamroli Road, 1, Baroda Godhra PAN No. AATPL5996P (Appellant) (Respondent) ITA. Nos: 571 to 574/AHD/2018 (Assessment Years: 2010-11 to 2013-14) Rohit S. Luhana Opp. V/S The Deputy Commissioner Swaminarayan Complex, of Income Tax Central Bamroli Road, Godhra Circle-1, Baroda PAN No. AAZPL 7925L (Appellant) (…

M/S GURUKRUPA DEVELOPERS,GODHRA vs. THE DCIT, CENTRAL CIRCLE-1,, VADODARA

In the result, all four appeals of the assessee are allowed and we direct the A

ITA 1957/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad09 Jan 2020AY 2010-11

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

For Appellant: SubmissionFor Respondent: Shri Vinod Tanwani, Sr. D.R

Section 132Section 143(2)Section 143(3)Section 153ASection 153CSection 271

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) ITA. Nos: 1957 to 1960/AHD/2017 (Assessment Years: 2010-11 to 2013-14) M/s Gurukrupa V/S The Deputy Commissioner Developers Mahavir of Income Tax Central Complex, Sapna Road, Circle-1, Baroda Opposite FCI Godown, Godhra-389001 (Appellant) (Respondent) PAN: AAIFG8293P Appellant by : Submission Respondent by : Shri Vinod Tanwani, Sr. D.R. (आदेश)/ORDER Date of hearing : 05 -12-2019 Date of Pronouncement : 09 -01-2020 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. Th…

PARAG V. CHUGH,,GODHRA vs. THE DCIT, CENTRAL-1,, BARODA

In the result the appeal of the assessee is allowed

ITA 585/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad16 Oct 2019AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Ketan H. Shah & AmanFor Respondent: Date of Hearing

Section 132Section 139(1)Section 143(3)Section 153ASection 271(1)Section 271(1)(C)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 581 to 586/Ahd/2018 (Assessment Years : 2007-08 to 2012-13) Parag V. Chugh, Vs. The DCIT, 1, Kalala Darwaja, Circle – 1, Godhra. Baroda. [PAN No. ACAPC 7439 D] (Respondent) .. (Appellant) Assessee by : Shri Ketan H. Shah & Aman Shah, A.R. Shri N. K. Goel, Sr. D.R. Revenue by : Date of Hearing 24.09.2019 Date of Pronouncement 16.10.2019 O R D E R PER SHRI WASEEM AHMED – ACCOUNTANT MEMBER : These are six appeals filed by the assessee against the separat…

PARAG V. CHUGH,,GODHRA vs. THE DCIT, CENTRAL CIRCLE-1,, BARODA

In the result the appeal of the assessee is allowed

ITA 581/AHD/2018[2007-08]Status: DisposedITAT Ahmedabad16 Oct 2019AY 2007-08

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Ketan H. Shah & AmanFor Respondent: Date of Hearing

Section 132Section 139(1)Section 143(3)Section 153ASection 271(1)Section 271(1)(C)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 581 to 586/Ahd/2018 (Assessment Years : 2007-08 to 2012-13) Parag V. Chugh, Vs. The DCIT, 1, Kalala Darwaja, Circle – 1, Godhra. Baroda. [PAN No. ACAPC 7439 D] (Respondent) .. (Appellant) Assessee by : Shri Ketan H. Shah & Aman Shah, A.R. Shri N. K. Goel, Sr. D.R. Revenue by : Date of Hearing 24.09.2019 Date of Pronouncement 16.10.2019 O R D E R PER SHRI WASEEM AHMED – ACCOUNTANT MEMBER : These are six appeals filed by the assessee against the separat…

ACIT, CENTRAL CIRCLE-2(1), KOLKATA, KOLKATA vs. HARISH BAGLA, KOLKATA

In the result, the I.T. Appeal in ITA No

ITA 2303/KOL/2016[2013-14]Status: DisposedITAT Kolkata01 Oct 2019AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) I.T.A. No. 2302/Kol/2016 Assessment Year: 2013-14 & I.T.A. No. 2303/Kol/2016 Assessment Year: 2013-14 Asstt. Commissioner Of Income Tax, Cc-2(1), Kolkata…………….................………..…….......Appellant Vs. Harish Bagla…………………………......................................................................................…………Respondent Jaisalmer Building 6, Ashoka Road Kolkata – 700 027 [Pan : Abppb 7430 D] Appearances By: Shri D.S. Damle, Fca & Shri Akkal Dudhewala, Fca, Appeared On Behalf Of The Assessee. Dr. P.K. Srihari, Cit, D/R Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : August 8Th, 2019 Date Of Pronouncing The Order : October 1St , 2019 Order Per J. Sudhakar Reddy, Am :-

Section 132Section 132(4)Section 143(3)Section 250Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) I.T.A. No. 2302/Kol/2016 Assessment Year: 2013-14 & I.T.A. No. 2303/Kol/2016 Assessment Year: 2013-14 Asstt. Commissioner of Income Tax, CC-2(1), Kolkata…………….................………..…….......Appellant Vs. Harish Bagla…………………………......................................................................................…………Respondent Jaisalmer Building 6, Ashoka Road Kolkata – 700 027 [PAN : ABPPB 7430 D] Appearances by: Shri D.S. Damle, FCA & Shri Akkal Dudhewala, FCA, a…

ACIT, CENTRAL CIRCLE-2(1), KOLKATA, KOLKATA vs. HARISH BAGLA, KOLKATA

In the result, the I.T. Appeal in ITA No

ITA 2302/KOL/2016[2013-14]Status: DisposedITAT Kolkata01 Oct 2019AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) I.T.A. No. 2302/Kol/2016 Assessment Year: 2013-14 & I.T.A. No. 2303/Kol/2016 Assessment Year: 2013-14 Asstt. Commissioner Of Income Tax, Cc-2(1), Kolkata…………….................………..…….......Appellant Vs. Harish Bagla…………………………......................................................................................…………Respondent Jaisalmer Building 6, Ashoka Road Kolkata – 700 027 [Pan : Abppb 7430 D] Appearances By: Shri D.S. Damle, Fca & Shri Akkal Dudhewala, Fca, Appeared On Behalf Of The Assessee. Dr. P.K. Srihari, Cit, D/R Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : August 8Th, 2019 Date Of Pronouncing The Order : October 1St , 2019 Order Per J. Sudhakar Reddy, Am :-

Section 132Section 132(4)Section 143(3)Section 250Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) I.T.A. No. 2302/Kol/2016 Assessment Year: 2013-14 & I.T.A. No. 2303/Kol/2016 Assessment Year: 2013-14 Asstt. Commissioner of Income Tax, CC-2(1), Kolkata…………….................………..…….......Appellant Vs. Harish Bagla…………………………......................................................................................…………Respondent Jaisalmer Building 6, Ashoka Road Kolkata – 700 027 [PAN : ABPPB 7430 D] Appearances by: Shri D.S. Damle, FCA & Shri Akkal Dudhewala, FCA, a…

SMT. SHWETA JAIN,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, all the above appeals of different assessees are partly allowed for statistical purposes

ITA 919/CHANDI/2018[2016-17]Status: DisposedITAT Chandigarh23 Aug 2019AY 2016-17

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Manjit Singh, CIT DR

Section 250(6)Section 271ASection 274

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA NO. 915/Chd/2018 "नधा"रण वष" / Assessment Year : 2016-17 M/s Maharaja Light & Tent Services The DCIT,CC-1 बनाम (Kothari Resorts), Adj. Aarti Cinema, Ludhiana, Punjab Ferozepur Road, Luhdiana, Punjab "थायी लेखा सं./PAN NO: AAIFM9270C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 917/Chd/2018 "नधा"रण वष" / Assessment Year : 2016-17 Smt. Vani Jain The DCIT,CC-1 बनाम…

SMT. VANI JAIN,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, all the above appeals of different assessees are partly allowed for statistical purposes

ITA 917/CHANDI/2018[2016-17]Status: DisposedITAT Chandigarh23 Aug 2019AY 2016-17

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Manjit Singh, CIT DR

Section 250(6)Section 271ASection 274

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA NO. 915/Chd/2018 "नधा"रण वष" / Assessment Year : 2016-17 M/s Maharaja Light & Tent Services The DCIT,CC-1 बनाम (Kothari Resorts), Adj. Aarti Cinema, Ludhiana, Punjab Ferozepur Road, Luhdiana, Punjab "थायी लेखा सं./PAN NO: AAIFM9270C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 917/Chd/2018 "नधा"रण वष" / Assessment Year : 2016-17 Smt. Vani Jain The DCIT,CC-1 बनाम…

Ajay Sharma v. Dy. CIT

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