How many judgments cite Alamelu Veerappan v. ITO?

44 judgments on BharatTax cite Alamelu Veerappan v. ITO (95 Taxmann.com 155), spanning 2018 to 2026.

Which sections of the Income Tax Act does Alamelu Veerappan v. ITO come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 292B, Section 159, Section 142(1), Section 144.

Alamelu Veerappan v. ITO

95 Taxmann.com 155High Court2018#2679 most cited

What is Alamelu Veerappan v. ITO authority for?

Income tax proceedings initiated or an assessment order passed in the name of a deceased person are void ab initio, as such proceedings are without jurisdiction. Section 159 of the Income Tax Act does not apply if proceedings were not initiated during the assessee's lifetime.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

Alamelu Veerappan v. ITO · Section 148 · Section 159 · deceased assessee · void ab initio · without jurisdiction · legal heirs · notice to dead person

Also reported as

257 Taxmann 72

Sections most often in play

Section 148 Section 147 Section 292B Section 159 Section 142(1)Section 144 Section 263 Section 139(1)

Issues it is cited on

section 263of section 159 legal representative section 292b transferor company inadequate enquiry section 292 revision under section 263 section 292bb section 29 section 263(1)lack of enquiry

Judgments citing Alamelu Veerappan v. ITO

Income Tax Officer, Ward-1, Ratnagiri vs. Late Shri Subhash Shankar Waingankar, Through Legal Heir Shri Rushikesh Subhash Waingankar, Ratnagiri

In the result, Cross Objection appeal of the legal

ITA 1057/PUN/2023[2017-18]Status: DisposedITAT Pune07 Jun 2024AY 2017-18

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamore

Section 147Section 148Section 159Section 250Section 292BSection 46A(3)

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1057/PUN/2023 िनधा"रण वष" / Assessment Year : 2017-18 The Income Tax Late Shri Subhash Shankar Officer, V Waingankar, through Legar heir Ward-1, Ratnagiri. s Shri Rushikesh Subhash Waingankar, 730, Atmabandhu Arced, Maruti Mandir, Ratnagiri-415612. PAN: AACPW7343J Appellant / Revenue Respondent / Assessee Cross Objection No.11/PUN/2024 (arising out of ITA No.1057/PUN/2023) िनधा"रण वष" / Assessment Year :…

Late Sh. Birdi Chand Through Legal Heir Mukesh Sharma, Jaipur vs. ITO, Ward-7(2), Jaipur

In the result, the appeal of the assessee is allowed

ITA 502/JPR/2023[2012-13]Status: DisposedITAT Jaipur09 Apr 2024AY 2012-13

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

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Anup Singh (Addl.CIT)

Section 139(1)Section 142(1)Section 143(3)Section 148Section 292BSection 54F

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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.502/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 Late Sh. Birdi Chand cuke ITO, Through Legal Heir Mukesh Sharma Vs. Ward-7(2), Jaipur. 07, Mathurawala, Beelwa Sanganer, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AYHPC4265G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri P.C. Parwal (C.A.) jktL…

Universal Comfort Products Limited, Mumbai vs. DCIT, Circle 8(3)(1), Mumbai

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

ITA 499/MUM/2023[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ashok Kumar Ambastha

Section 143(2)Section 250Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 498 & 499/Mum/2023 (Assessment Year: 2018-19 & 2017-18) Universal Comfort Products Limited DCIT, Circle-8(3)(1) (Since Amalgamated with Voltas Mumbai Limited) Voltas House A Block, 4th Floor, Vs. Dr. Babasaheb Ambedkar Road, Chinchpokli (E), Mumbai-400 033 PAN/GIR No. AAACU 4770 G (Appellant) : (Respondent) Assessee by : Shri Nitesh Joshi Revenue by : Shri Ashok Kumar Ambastha Date of Hearing : 18.08.2023 Date of Pronouncement : 25.10.2023 O R D E R Per Kavitha Rajagopal, J M: The ca…

Universal Comfort Products Limited (Since Amalgamated With Voltas Limited ), Mumbai vs. DCIT, Circle 8(3)(1), Mumbai

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

ITA 498/MUM/2023[2018-19]Status: DisposedITAT Mumbai25 Oct 2023AY 2018-19

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ashok Kumar Ambastha

Section 143(2)Section 250Section 80G

M/S. Siemens Healthcare Diagnostics Ltd., Baroda vs. The ACIT., Circle-4, Baroda

The appeals of the assessee are allowed

ITA 2881/AHD/2012[2008-09]Status: DisposedITAT Mumbai18 Jul 2023AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “J” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 2881/Ahd/2012 (A.Y. 2008-09) I.T.A. No. 1231/Ahd/2014 (A.Y. 2009-10) I.T.A. No. 1029/Ahd/2015 (A.Y. 2010-11) Vs. ACIT, Circle-4 Siemens Limited (Successor in interest to M/s. Baroda Siemens Healthcare Diagnostics Ltd.) Birla Aurora, level 21, Plot No. 1080 Dr. Annie Besant Road, Worli Mumbai-400 030. PAN : AAACB8542M (Appellant) (Respondent) I.T.A. No. 2579/Mum/2022 (A.Y. 2008-09) Vs. DCIT, Circle Siemens Limited (Successor in interest to M/s 8(2)(1) Siemens Healthcare Diagnos…

Ppg Coating India P. Ltd, Mumbai vs. DCIT Cir 13(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2168/MUM/2017[2012-13]Status: DisposedITAT Mumbai16 Jun 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. (Tp) No.2168/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) Ppg Coatings India Pvt. बिधम/ Dcit, Circle-13(1)(1) Ltd. Mumbai Vs. (Now Merged With Ppg Asian Paints Pvt. Ltd.) The Centrium Phoenix Market City, Lbs, Marg, Kurla West, Mumbai- 400070. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabcs4378K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Percy Pardiwala Revenue By: Shri Samuel Pitta (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 02/05/2023 घोषणा की तारीख /Date Of Pronouncement: 16/06/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Assessing Officer Dated 25.01.2017 Pursuant To Dispute Resolution Panel (Drp)-02, Mumbai Passed 27.12.2016 Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. At The Outset, The Ld. Senior Counsel For The Assessee Drew Our Attention To The Additional Grounds Of Appeal Raised By The Assessee, Which According To Him Is A Legal Issue & Which Need To Be Adjudicated First, Since If The Legal Issue Is Upheld Then, It Goes To The Root Of The Jurisdiction Of The Ao To Have Passed The Final Assessment Order. The Legal Issue Raised By Assessee Reads As Under;-

For Appellant: Shri Percy PardiwalaFor Respondent: Shri Samuel Pitta (Sr. AR)

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. (TP) No.2168/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) PPG Coatings India Pvt. बिधम/ DCIT, Circle-13(1)(1) Ltd. Mumbai Vs. (now merged with PPG Asian Paints Pvt. Ltd.) The Centrium Phoenix Market City, LBS, Marg, Kurla West, Mumbai- 400070. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCS4378K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Percy Pardiwala Revenue by: Shri Samuel Pitta (Sr. AR) सुनवाई की तारीख / Date of Hearing: 02/05/2023 घोषणा की त…

Late Mr. Shankar Mukund Shenai Through His Legal Heir Sangeetha Samir Koppikar, Mum vs. ITO-23(3)(3), Mum

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

ITA 3241/MUM/2022[2009-10]Status: DisposedITAT Mumbai29 May 2023AY 2009-10

Bench: Shri Aby T.Varkey, Jm & Shri Om Prakash Kant, Am आयकरअपीलसं/I.T.A. No.3241/Mum/2022 (निर्धारणवर्ा/Assessment Year: 2009-10) बिधम Late Shri Shankar Mukund Income Tax Officer, 23 (3) Shenai (3) Vs. (Through His Legal Heir Room No.108, Sangeetha Samir Koppikar) Matrumandirtardeo, Grant Flat No. 1202, Anish Tower Road Senapatibapat Marg, Next To Mumbai-400 007 Ruparel College Matunga (W) Mumbai-400 018 स्थधयीलेखधसं/.जी. आइ. आर. सं/.Pan/Gir No.Aahps4468D अपीलार्थी / Appellant .. प्रत्यर्थी / Respondent

For Appellant: Shri Puru Jain & Shri RajendrakumarFor Respondent: Shri Anil K. Das

Section 143(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T.VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकरअपीलसं/I.T.A. No.3241/Mum/2022 (निर्धारणवर्ा/Assessment Year: 2009-10) बिधम Late Shri Shankar Mukund Income Tax Officer, 23 (3) Shenai (3) Vs. (Through his Legal Heir Room No.108, Sangeetha Samir Koppikar) MatruMandirTardeo, Grant Flat No. 1202, Anish Tower Road SenapatiBapat Marg, Next to Mumbai-400 007 Ruparel College Matunga (W) Mumbai-400 018 स्थधयीलेखधसं/.जी. आइ. आर. सं/.PAN/GIR No.AAHPS4468D अपीलार्थी / Appellant .. प्रत्यर्थी / Respondent Assessee by: Shri Puru Jain & Shri Rajendrakumar Ja…

Late Keshav L. Jumani (Through Legal Heir Smt. Pushpa K. Jumani), Mumbai vs. ITO-16(2)(5), Mumbai

In the result, the impugned notice is set aside

ITA 39/MUM/2023[2009-10]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-10

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.39/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2009-10) Late Keshav L. Jumani बिधम/ Ito-16(2)(5) (Through Legal Heir Smt. Room No. 569, Aayakar Vs. Pushpa K. Jumani) Bhavan, M. K. Road, Flat No. 7, 2Nd Floor, Madhu Mumbai-400020. Kunj, Opp. Madhu Park, 1St Road, Khar (W), Mumbai- 400052. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabpj4491P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Yogesh Thar/Chaitanya Joshi/Karan Jain Revenue By: Shri Anil Gupta सुनवाई की तारीख / Date Of Hearing: 01/03/2023 घोषणा की तारीख /Date Of Pronouncement: 31/03/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Late Assessee Through Legal Heir Smt. Pushpa K. Jumani Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 09.11.2022 For Ay. 2009-10. 2. The Main Grievance Raised In The Appeal Is That Even Though The Assessee (Dr. Keshav Lachmandas Jumani) Had Passed Away (Expired) On 03.03.2015 & The Fact Was Brought To The Notice Of The Ao, Still He Went Ahead & Framed Assessment In The Name Of The Deceased/Late Assessee I.E. Dr. Keshav L. Jumani Which Action Of The Ao To Have Framed The Assessment Order On 17.11.2016 U/S 143(3)/147 Of The Income Tax Act, 1961 (Hereinafter “The Act”) According To Appellant Was Bad In Law Being Null In The Eyes Of Law.

For Appellant: Shri Yogesh Thar/ChaitanyaFor Respondent: Shri Anil Gupta

Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.39/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2009-10) Late Keshav L. Jumani बिधम/ ITO-16(2)(5) (Through Legal Heir Smt. Room No. 569, Aayakar Vs. Pushpa K. Jumani) Bhavan, M. K. Road, Flat No. 7, 2nd Floor, Madhu Mumbai-400020. Kunj, Opp. Madhu Park, 1st Road, Khar (W), Mumbai- 400052. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABPJ4491P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Yogesh Thar/Chaitanya Joshi/Karan Jain Revenue by: Shri Anil Gupta सुनवाई की तारीख / Date of Hear…

Shri Jasubhai Najabhai Barad, Chhatroda, (Gir Somnath) vs. The ACIT, NFAC, Delhi

In the result, the appeal of the assessee is allowed

ITA 251/RJT/2022[2013-14]Status: DisposedITAT Rajkot24 Mar 2023AY 2013-14

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri R.D. Lalchandani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 250Section 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2013-14 Shri Jasubhai Najabhai The ACIT, Barad, Chhatroda National Faceless (Gir Somnath) Vs Assessment Centre, Delhi PAN: BFNPB8341A (Respondent) (Appellant) Assessee by: Shri R.D. Lalchandani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 21-03-2023 Date of pronouncement : 24-03-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2013-14, arises…

ACIT 6(1)(1), Mumbai vs. Shri. Dattatray Pandurang Mhaiskar, Mumbai

In the result, the impugned notice is set aside

ITA 2468/MUM/2021[2017-18]Status: DisposedITAT Mumbai27 Dec 2022AY 2017-18

Bench: Shri Amit Shukla, Jm & Shri S Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 2468/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2017-18) Shri. Dattatray Jayantika Singh Pandurang Mhaiskar Asst. Commissioner Of Mumbai Income Tax 6(1) (1) 501, Dattashram Lane बिधम/ Mumbai No.1 Hindu Colony, Room No 504, Aaykar Vs. Dadar, Mumbai Bhavan, M.K.Road, 400014 Churchgate, Mumbai-400020 स्थायीलेखासं./जीआइआरसं./ Pan No. Aatpm1257A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Ms. Pooja Rander प्रत्यथीकीओरसे/Respondent By : Shri Ashish Kumar (Sr. Ar.) सुनवाईकीतारीख/ : 27.12.2022 Date Of Hearing घोषणाकीतारीख / : 27.12.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Revenue Against The Order Dated 20.01.2021, Passed By The Ld.Cit(A), 53 Mumbai

For Appellant: Ms. Pooja RanderFor Respondent: Shri Ashish Kumar (SR

Section 143(2)Section 143(3)Section 159Section 22Section 292BSection 3Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 2468/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2017-18) Shri. Dattatray Jayantika Singh Pandurang Mhaiskar Asst. Commissioner of Mumbai Income Tax 6(1) (1) 501, Dattashram Lane बिधम/ Mumbai No.1 Hindu Colony, Room No 504, Aaykar Vs. Dadar, Mumbai Bhavan, M.K.Road, 400014 Churchgate, Mumbai-400020 स्थायीलेखासं./जीआइआरसं./ PAN No. AATPM1257A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Ms. Pooja Rander प्रत्यथीकीओरसे/Respondent by : Shri Ashish Kumar (S…

Mrs. Hetal Patel L/H of Late Mr. Dharmesh Patel, Vadodara vs. The ITO, Ward-4(2)(1), Ahmedabad

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

ITA 1632/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad21 Oct 2022AY 2010-11

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.1632/Ahd/2019 िनधा"रण वष"/Asstt. Year:2010-11 Hetal Patel, The Income Tax L/H Late Mr Dharmesh Y Patel, Vs. Officer, 21A Bhavanipura Society, Ward-4(2)(1), Nizampura, Ahmedabad. Vadodara-390007. Thaltej, Ahmedabad.

For Appellant: Shri Parimalsinh B. Parmar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1632/AHD/2019 िनधा"रण वष"/Asstt. Year:2010-11 Hetal Patel, The Income Tax L/H Late Mr Dharmesh Y Patel, Vs. Officer, 21A Bhavanipura Society, Ward-4(2)(1), Nizampura, Ahmedabad. Vadodara-390007. Thaltej, Ahmedabad. PAN: AHNPP1518L (Applicant) (Respondent) Assessee by : Shri Parimalsinh B. Parmar, A.R Revenue by : Shri Atul Pandey, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 28/09/2022 घोषणा क" तारीख /Date of Pronouncement: 21/10/2022 आदेश/O R D E R…

Ashoksinh Indrasinh Kumpavat L/H of Late Shri Indrasinh Mansinh Kumpavat, Ahmedabad vs. The ITO, Ward-7(1)(3), Ahmedabad

In the result, appeal of the assessee is dismissed

ITA 998/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad12 Sept 2022AY 2011-12

Bench: Smt.Annapurna Guptaasstt.Year : 2011-12 Ashoksinh Indrasinh Kumpavat Ito, Ward-7(1)(3) L/H Of Late Shri Indrasinh Vs Ahmedabad. Mansinh Kumpavat A-55, Prathna Bungalow Opp: Ambedkar Hall Saraspur, Ahmedabad. Pan : Aiapk 7634 C

For Respondent: Shri Mukesh Thawani

Section 143(2)Section 147Section 148Section 250(6)Section 68

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER Asstt.Year : 2011-12 Ashoksinh Indrasinh Kumpavat ITO, Ward-7(1)(3) L/h of Late Shri Indrasinh Vs Ahmedabad. Mansinh Kumpavat A-55, Prathna Bungalow Opp: Ambedkar Hall Saraspur, Ahmedabad. PAN : AIAPK 7634 C (Applicant) (Responent) : None Assessee by Revenue by : Shri Mukesh Thawani सुनवाई क" तार"ख/Date of Hearing…

Principal Commissioner of Income Tax Central -1 Kolkata vs. Vijay Kumar Agarwal

ITAT/23/2021HC Calcutta27 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 260ASection 271A

…OD-3 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/23/2021 IA No; GA/1/2021; GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) – 1, Kolkata VS. VIJAY KUMAR AGARWAL BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 27th June, 2022. Appearance: Mr. Prithu Dudheria, Adv. ..for appellant Re :GA/1/2021 The Court : We have heard learned standing Counsel for the appellant/revenue. There is a delay of 625 days in filing the appeal. We are not fully satisfied with the reasons given…

Late Shri Jayantilal Kalidas Shah. L/H Shri Japan N Shah, Ahmedabad vs. The ITO, Ward-5(3)(4), Ahmedbad

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

ITA 990/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad10 Mar 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Parimal Sinh B. Parmar, A.RFor Respondent: Shri R. R. Makwana, Sr. DR

Section 142Section 143(3)Section 147Section 148

…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. No. 990/Ahd/2019 (Assessment Year: 2010-11) Late Shri Jayantilal Kalidas Shah Vs. ITO L/h. Shri Japan N. Shah, Ward-5(3)(4), 5, Swaminarayan Colony, Ahmedabad Rambaug Road, Maninagar, Ahmedabad-380008 [PAN No.AFHPS8305Q] (Appellant) .. (Respondent) Assessee by : Shri Parimal Sinh B. Parmar, A.R. Revenue by : Shri R. R. Makwana, Sr. DR Date of Hearing 07.03.2022 10.03.2022 Date of Pronouncement O R D E R PER Ms. MADHUMITA ROY…

The Principal Commissioner of Income Tax 1 Kolkata vs. M/S Apeejay Shipping Ltd

ITA/23/2021HC Calcutta08 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 260ASection 271A

Late Harish Bahadur Khare Through Mrs. Kamlesh Khare, One of Legal Heir, Barabanki vs. Income Tax Officer-4(5), Lucknow

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

ITA 720/LKW/2019[2008-09]Status: DisposedITAT Lucknow30 Jul 2021AY 2008-09

Bench: Shri T.S. Kapoora.Y. 2008-09 Late Harish Bahadur Khare, Vs. Income Tax Officer, Through Mrs. Kamlesh Khare, Ward 4(5), Near Pioneer Inter College, Adarsh Barabanki. Nagar, Lakhperabagh, Lucknow. Pan: Axvpk1192K (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’ LUCKNOW [Through Virtual Hearing] BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER A.Y. 2008-09 Late Harish Bahadur Khare, Vs. Income Tax Officer, Through Mrs. Kamlesh Khare, Ward 4(5), Near Pioneer Inter College, Adarsh Barabanki. Nagar, Lakhperabagh, Lucknow. PAN: AXVPK1192K (Appellant) (Respondent) Appellant by Shri Dharmendra Kumar, CA Respondent by Shri Ajay Kumar, DR Date of hearing 27/07/2021 Date of pronouncement 30/07/2021 O R D E R This is an appeal filed by the assessee against the order of ld. CIT(A), Barabanki dated 02.09.2019. The assessee has t…

Income Tax Officer-2(1), Kanpur vs. Smt. Alka Kanodia, Kanpur

In the result, appeal filed by the Revenue is dismissed

ITA 118/LKW/2020[2015-16]Status: DisposedITAT Lucknow07 Jul 2021AY 2015-16

Bench: Shri T.S. Kapoora.Y. 2015-16. Income Tax Officer-2(1), Vs. Smt. Alka Kanodia, Kanpur 117/K/13, Gutaiya, Pan Aadtk 8568J C/O. M.P. Udyog, Kanpur Pan :Abypk 1537F (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’ LUCKNOW [Through Virtual Hearing] BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER A.Y. 2015-16. Income Tax Officer-2(1), Vs. Smt. Alka Kanodia, Kanpur 117/K/13, Gutaiya, PAN AADTK 8568J C/o. M.P. Udyog, Kanpur PAN :ABYPK 1537F (Appellant) (Respondent) Appellant by Shri Harish Gidwani, DR Respondent by Shri P.K. Kapoor, CA Date of hearing 23/06/2021 Date of pronouncement 07/07/2021 O R D E R This is an appeal filed by the Revenue against the order of ld. CIT(A)-I, Kanpur dated 19.11.2018. 2. At the outset, the ld. DR invited my attention to application for co…

Shri Haresh P. Shah, L/H of Late Manjula P. Shah, Valsad vs. The Income Tax Officer, Ward-2, Valsad

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

ITA 894/AHD/2016[2006-07]Status: DisposedITAT Surat06 Nov 2020AY 2006-07

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.894/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2006-07) (Virtual Court Hearing) Sh. Haresh P. Shah, Vs. Income Tax Officer, Ward-2, Legal Heir, Late Manjula P. Shah, Valsad Ram, Appartment, I/A, Block No.4, 1St Floor, Opp. Ramwadi, Valsad, Valsad-396001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ayeps2205H (Assessee) (Respondent) Assessee By : Shri Rasesh Shah - Ca Respondent By : Ms Anupama Singla – Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 09/10/2020 घोषणाक"तार"ख/Date Of Pronouncement : 06/11/2020 आदेश / O R D E R Per Dr. A. L. Saini:

For Appellant: Shri Rasesh Shah - CAFor Respondent: Ms Anupama Singla – Sr. DR

Section 120Section 124Section 143(3)Section 147Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.894/AHD/2016 ("नधा"रणवष" / Assessment Year: (2006-07) (Virtual Court Hearing) Sh. Haresh P. Shah, Vs. Income Tax Officer, Ward-2, Legal Heir, Late Manjula P. Shah, Valsad Ram, Appartment, I/A, Block No.4, 1st Floor, Opp. Ramwadi, Valsad, Valsad-396001. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AYEPS2205H (Assessee) (Respondent) Assessee by : Shri Rasesh Shah - CA Respondent by : Ms Anupama Singla – Sr. DR सुनवाईक"तार"ख/ Date of Hearing : 09/10/2020 घोषणाक"तार"ख/Date of Pronouncement : 06/11/2020…

ITO 27 (1)(5), Mumbai vs. Late Smt. Jaswandi Dhlakia, Mumbai

In the result, Revenue’s appeal is dismissed and cross-objection of the assessee is allowed for statistical purposes

ITA 670/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Oct 2020AY 2009-10

Bench: Shri Shamim Yahya: A.Y : 2009-10

For Appellant: Shri Ajay SinghFor Respondent: Shri Kailash Gaikwad

Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC-I”, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER : A.Y : 2009-10 Income Tax Officer – 27(1)(5), Vs. Late Smt. Jaswanti Dholakia Mumbai. (Appellant) 1401, A Wing, Sheetalnath Tower, Sudha Park, Garodia Nagar, Ghatkopar (E), Mumbai 400 077. PAN : AECPD3025L (Respondent) CO NO. 18/MUM/2020 : A.Y : 2009-10 (in ITA NO. 670/MUM/2019) Late Smt. Jaswanti Dholakia Vs. Income Tax Officer – 27(1)(5), (Legal heir – Jaysukh Dholakia) Mumbai. 1401, A Wing, Sheetalnath Tower, (Respondent/Org. Appellant) Sudha Park, Garodia Nagar, Ghatkopar (E), Mumbai 400 077. PA…

Smt. Rampyari, Saraddhana vs. ITO, Ward-2(3), Ajmer

In the result, appeal of the assessee is allowed

ITA 1249/JPR/2019[2011-12]Status: DisposedITAT Jaipur05 Oct 2020AY 2011-12

Bench: Or At The Time Of Hearing.”

For Appellant: Shri Sanjeev Jain (CA)For Respondent: Ms Chanchal Meena (Addl. CIT)

Section 139(1)Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH VC ’A’, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1249/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2011-12. cuke Smt. Rampyari Income Tax Officer, Vs. W/o Late Shri Sanwarlal Choudhary, Ward 2(3), Khojo Ki Gali, Purani Pani Ki Tanki Ke Ajmer. Pass, Saradhana, Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAZPC 3613 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Sanjeev…