All Cargo Global Logistics Ltd. v. Deputy Commissioner of Income-tax

23 Taxmann.com 103High Court2012#608 most cited

What is All Cargo Global Logistics Ltd. v. Deputy Commissioner of Income-tax authority for?

Additions cannot be made under Section 153A for assessment years where original assessments have become final, unless incriminating material relevant to those years is unearthed during the search operation under Section 132.

162

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

All Cargo Global Logistics Ltd v DCIT · Section 153A · Section 132 · incriminating material · search assessment · completed assessment · finalised assessment · no additions without incriminating evidence · regular assessment · undisclosed income · retraction of statement

Sections most often in play

Section 132(4)Section 153ASection 143(3)Section 147Section 153CSection 132Section 131Section 148

Issues it is cited on

section 153a proceedingssection 158bdexplanation to section 37retraction of statementsection 53asection 158bb(1)section 131(1a)prohibited by lawsection 158bbregular assessmentassistant directorsection 153a(1)

Judgments citing All Cargo Global Logistics Ltd. v. Deputy Commissioner of Income-tax

DCIT, Central Circle-1(3), Bengaluru, Bangalore vs. Coffee Day Enterprises, Bengaluru

In the result, all the COs by assessee in CO

ITA 782/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Global Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.780 to 785/Bang/2024 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2018-19 & 2020-21 respectively M/s. Coffee Day Enterprises Limited DCIT No.23/2, Coffee Day Square Central Circle-1(3) Vs. Vittal Mallya Road Bangalore Bengaluru 560 001 PAN NO : AADCC39…

Income Tax Officer W 1, Hassan vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1166/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

Income Tax Officer, W-1, Vijayanagar vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1165/BANG/2023[2015-16]Status: DisposedITAT Bangalore10 Jun 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

Income Tax Officer Ward-1 Hassan, Hassan vs. Ramachandra Setty and Songs, Hassan

In the result, appeal of the assessee in ITA

ITA 1164/BANG/2023[2014-15]Status: DisposedITAT Bangalore10 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

Income Tax Officer, W-1, Hassan vs. Ramachandra Setty & Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1163/BANG/2023[2013-14]Status: DisposedITAT Bangalore10 Jun 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

M/S. S. Ramashandra Setty & Sons, Hassan vs. Income Tax Officer, Ward-1, Hassan

In the result, appeal of the assessee in ITA

ITA 1156/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

ACIT, Cir 8(2)(1), Mumbai vs. Star Track Terminals Pvt. Ltd., Greater Noida

In the result, both the appeals of the revenue are dismissed

ITA 4394/MUM/2023[2017-18]Status: DisposedITAT Mumbai22 May 2024AY 2017-18

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjeeassessment Year :2016-17 Assessment Year : 2017-18

For Appellant: Shri Manish KantFor Respondent: Ms. Sujatha Iyangar, Sr.AR
Section 263Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assessment Year :2016-17 Assessment Year : 2017-18 ACIT, CIR 8(2)(1),Mumbai, Room No.481, 4th Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ---- Appellant Vs. Star Track Terminals Pvt. Ltd. ICD Dadri, Tilpata Road, Gautam Budh Nagar, Greater Noida – 201 307 PAN: AAHCS-5182-K --- Respondent Appellant by : Shri Manish Kant Respondent by : Ms. Sujatha Iyangar, Sr.AR Date of Hearing : 21/05/2024 Date of Pronouncement : 22/05/2024 O R D E R PER B.R. BASKARAN, AC…

ACIT, Cir 8(2)(1), Mumbai vs. Star Track Terminals Pvt. Ltd., Greater Noida

In the result, both the appeals of the revenue are dismissed

ITA 4393/MUM/2023[2016-17]Status: DisposedITAT Mumbai22 May 2024AY 2016-17

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjeeassessment Year :2016-17 Assessment Year : 2017-18

For Appellant: Shri Manish KantFor Respondent: Ms. Sujatha Iyangar, Sr.AR
Section 263Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assessment Year :2016-17 Assessment Year : 2017-18 ACIT, CIR 8(2)(1),Mumbai, Room No.481, 4th Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ---- Appellant Vs. Star Track Terminals Pvt. Ltd. ICD Dadri, Tilpata Road, Gautam Budh Nagar, Greater Noida – 201 307 PAN: AAHCS-5182-K --- Respondent Appellant by : Shri Manish Kant Respondent by : Ms. Sujatha Iyangar, Sr.AR Date of Hearing : 21/05/2024 Date of Pronouncement : 22/05/2024 O R D E R PER B.R. BASKARAN, AC…

Plantium Holding P Ltd, Chennai vs. DCIT, Central Circle III(4), Chennai

In the result, the appeal stands partly allowed

ITA 3436/CHNY/2018[2008-09]Status: DisposedITAT Chennai17 May 2024AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.3436/Chny/2018 (िनधा"रण वष" / Assessment Year: 2008-09) M/S Platinum Holdings Private Ltd. Dcit बनाम/ No.2/1, Abu Garden, Omr Road, Central Circle-3(4) Vs. Navalur, Chennai-600 103. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcp-8781-D (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Shri P. Murali Mohan Rao (Ca)-Ld. Ar !"थ"कीओरसे/ Respondent By : Smt. Komali Krishna (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-02-2024 घोषणाकीतारीख /Date Of Pronouncement : 17-05-2024

For Appellant: Shri P. Murali Mohan Rao (CA)-Ld. ARFor Respondent: Smt. Komali Krishna (CIT)- Ld. DR
Section 132Section 153A

…81 Taxmann.com 82 (Delhi) (vi) CIT v. Raj Kumar Arora [2014] 52 Taxmann.com 172 (Allahabad) (vii) Om Shakthy Agencies (Madras) (P.) Ltd. v. DCIT [2016] 66 Taxmann.com 287 (Chennai Tribunal) (vii) All Cargo Global Logistics Ltd. v. Dy. CIT [2012] 137 ITD 287/23 Taxmann.com 103 (Mum) (SB). (ix) Pr.CIT v. Meeta Gutgutia (2017) 395 ITR 526/82 Taxamann.com 287 (Del) 6. In Pr. CIT v. Meeta Gutgutia [2017] 395 ITR 526 / 82 Taxmann.com 287 (Delhi), it was held that since the purpose of the search is to unearth undisclosed income, discovery of incriminating evidence in the course of search is a requirement for each asse…

Dy. Commissioner of Income Tax, Central Circle-3(3), Mumbai vs. Avaada Ventures Private Limited, Mumbai

In the result, all the appeals of the Revenue are dismissed as well as Cross Objections of the assessee are dismissed as infructuous

ITA 4342/MUM/2023[2017]Status: DisposedITAT Mumbai05 Apr 2024

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI S RIFAUR RAHMAN (Accountant Member)

Section 132Section 132(4)Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2750/Mum/2023 (Assessment Year :2014-15) & DCIT, Central Circle-3(3) Vs. M/s. Avaada Ventures Mumbai Pvt. Ltd. Room No.1923, 406, 4th Floor, Hubtown 19th Floor Solaris Building Air India Building N S Phadke Road Mumbai – 400 021 Andheri East Mumbai – 400 069 PAN/GIR No.AAKCS9700L (Appellant) .. (Respondent) CO No.7/Mum/2024 (Arising out of ITA No.2749/Mum/2023) (Assessment Year :2013-14) & CO No.6/Mum/2024 (Arising out of ITA No.2750/Mum/2023) (Assessment Year :2014-…

DCIT, Central Circle- 3(3), Mumbai vs. Avaada Ventures Pvt. Ltd, Mumbai

In the result, all the appeals of the Revenue are

ITA 2749/MUM/2023[2013-14]Status: DisposedITAT Mumbai05 Apr 2024AY 2013-14
Section 132Section 132(4)Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2749/Mum/2023 (Assessment Year :2013-14) ITA No.2750/Mum/2023 (Assessment Year :2014-15) ITA No.3613/Mum/2023 (Assessment Year :2016-17) & ITA No.4342/Mum/2023 (Assessment Year :2017-18) DCIT, Central Circle-3(3) Vs. M/s. Avaada Ventures Mumbai Pvt. Ltd. Room No.1923, 406, 4th Floor, Hubtown 19th Floor Solaris Building Air India Building N S Phadke Road Mumbai - 400 021 Andheri East Mumbai - 400 069 (Appellant) (Respondent) PAN/GIR No.AAKCS9700L CO No.7/Mum/2024 (Arisin…

Dy. CIT, Central Circle-2(2), Nagpur vs. M/S. Sidheshwar Coal Corporation, Indore (M.P.)

In the result, the appeal filed by the Revenue stands partly allowed for statistical purposes

ITA 122/NAG/2017[2010-11]Status: DisposedITAT Nagpur18 Oct 2023AY 2010-11

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.122/Nag/2017 िनधा"रण वष" / Assessment Year : 2010-11 Dcit, Central Circle-2(2), Vs. Sidheshwar Coal Nagpur. Corporation, Dewas Naka, Lasudiya Mori, Near Agrawal Tol Kunta, Indore- 452010. Pan : Abgfs4604R Appellant Respondent Revenue By : Shri Kailsh Kanojiya Assessee By : None Date Of Hearing : 16.10.2023 Date Of Pronouncement : 18.10.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 3, Nagpur [‘The Cit(A)’] Dated 30.01.2017 For The Assessment Year 2010-11. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Partnership Firm Engaged In The Business Of Trading In Coal. The Return Of Income For The Assessment Year 2010-11 Was Filed On 29.09.2010 Declaring Total Income Of Rs.41,340/-. Subsequently, The Search & Seizure Operations U/S 132 Of The Income Tax Act, 1961 (‘The Act’) Were Conducted In The Residential & Business

For Appellant: NoneFor Respondent: Shri Kailsh Kanojiya
Section 132Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.122/NAG/2017 िनधा"रण वष" / Assessment Year : 2010-11 DCIT, Central Circle-2(2), Vs. Sidheshwar Coal Nagpur. Corporation, Dewas Naka, Lasudiya Mori, Near Agrawal Tol Kunta, Indore- 452010. PAN : ABGFS4604R Appellant Respondent Revenue by : Shri Kailsh Kanojiya Assessee by : None Date of hearing : 16.10.2023 Date of pronouncement : 18.10.2023 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the Revenue direct…

ACIT Central Circle-2 (1), Mumbai vs. Shri Ramesh Kumar Jain, Mumbai

ITA 3244/MUM/2022[2017-18]Status: DisposedITAT Mumbai28 Jun 2023AY 2017-18

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2017-18

For Appellant: Shri Akshay Jain, A.R. &For Respondent: Smt. Riddhi Mishra, D.R
Section 131Section 132Section 143(2)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Asst. Commissioner of Shri Ramesh Kumar Jain, Income Tax, B-502 Oberoi Skyheights, Central Circle-2(1), Cross Road, Vs. Old CGO Building, Lokhandwala, 804, 8th Floor, Andheri (W), M.K. Road, Mumbai – 400 053 Mumbai - 400020 PAN: ADIPJ4196P (Appellant) (Respondent) Present for: Assessee by : Shri Akshay Jain, A.R. & Shri Mahaveer Jain, A.R. Revenue by : Smt. Riddhi Mishra, D.R. Date of Hearing : 13 . 06 . 2023 Date of Pronouncement : 28 . 06 .…

ACIT, Central Circle-2(1), Mumbai vs. M/S Rishabraj Infra Pvt. Ltd, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 3246/MUM/2022[2015-16]Status: DisposedITAT Mumbai05 Apr 2023AY 2015-16

Bench: Shri B R Baskaran & Shir Pavan Kumar Gadaleita Nos. 3246/Mum/2022 (A.Y: 2015-16) Acit, C.Circle -2(1), Vs. Rishabraj Infrapvtltd., Old Cgo Bldg, 804, 212, 2Nd Floor, B Wing, 8Th Floor, M.K. Road, Bldg No. 3, Hari Om Mumbai – 400020. Plaza, Mg Road, Boravali (E), Mumbai-400066. Pan/Gir No. : Aadcv2975P Appellant .. Respondent Appellant By : Ms.Riddhi Mishra.Dr Revenue By : Mr.Karan Jain.Ar Date Of Hearing 18.04.2023 Date Of Pronouncement 24.04.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-48, Mumbai Passed U/Sec 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Ms.Riddhi Mishra.DRFor Respondent: Mr.Karan Jain.AR
Section 143(2)Section 143(3)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER & SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 3246/Mum/2022 (A.Y: 2015-16) ACIT, C.Circle -2(1), Vs. Rishabraj InfraPvtLtd., Old CGO Bldg, 804, 212, 2nd Floor, B Wing, 8th Floor, M.K. Road, Bldg No. 3, Hari Om Mumbai – 400020. Plaza, MG Road, Boravali (E), Mumbai-400066. PAN/GIR No. : AADCV2975P Appellant .. Respondent Appellant by : Ms.Riddhi Mishra.DR Revenue by : Mr.Karan Jain.AR Date of Hearing 18.04.2023 Date of Pronouncement 24.04.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has file…

DCIT, CC-2, Jaipur vs. Shri Vimal Chand Surana(HUF), Jaipur

In the result, the appeal of the revenue stands dismissed

ITA 62/JPR/2020[2008-09]Status: DisposedITAT Jaipur06 Mar 2023AY 2008-09

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

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri A.S. Nehra (Addl.CIT) fu/kZkfjrh dh vksj ls@
Section 139Section 143Section 147Section 150(2)Section 153CSection 2Section 250Section 69

…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: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 62/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2008-09. cuke The DCIT, Shri Vimal Chand Surana (HUF) Vs. Central Circle-2, Lal Katla, Haldiyon Ka Rasta, Jaipur. Johari Bazar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AABHV 6622 G vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri A.S. Nehra (Addl.CIT) fu/kZk…

Shri Madho Lal Saini, Jaipur vs. ITO, Ward-2(3), Jaipur

In the result, the appeals of the assessees are allowed

ITA 238/JPR/2020[2007-08]Status: DisposedITAT Jaipur06 Mar 2023AY 2007-08

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

For Appellant: Shri Rajeev Sogani (CA) &For Respondent: Shri S. Najmi (CIT)
Section 139(1)Section 147Section 148Section 151Section 250Section 54BSection 54FSection 69

…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: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 238/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2007-08. cuke Shri Madho Lal Saini, The Income Tax Officer, Vs. 60, Patel Nagar, Ward No.16, Ward 2(3), Bais Godown Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. CMTPM 9243 C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 728/JP/2019 fu/kZkj.k o"kZ@Assessment Year :…

B.K. Raghavendra, Bengaluru vs. The ACIT, Central Circle - 1(2), Bengaluru

In the result, the appeals of the assessees are partly allowed

ITA 1135/BANG/2022[2014-2015]Status: DisposedITAT Bangalore12 Jan 2023AY 2014-2015

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 132Section 132ASection 139(4)Section 153ASection 153A(1)

…ITA Nos.1127 to 1131/Bang/2022 B.K. Dhananjaya, Bangalore & ITA Nos.1132 to 1135/Bang/2022 B.K. Raghavendra, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1127 to 1131/Bang/2022 Assessment Year: 201 0-11 to 2014-15 B.K. 97, Bileshivale, Doddagubbi Bangalore East Bengaluru 562 149 PAN Dhananjaya Vs. NO : AZRPD2993D ACIT Central Circle-1(2) Bengaluru APPELLANT RESPONDENT ITA Nos.1132 t o 1135/Bang/2022 Assessment Year: 201 1-12 to 2014-15 B.K. Raghavendra 97, Bileshivale, Doddagubbi…

B.K. Raghavendra, Bengaluru vs. The ACIT, Central Circle - 1(2), Bengaluru

In the result, the appeals of the assessees are partly allowed

ITA 1134/BANG/2022[2013-2014]Status: DisposedITAT Bangalore12 Jan 2023AY 2013-2014

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 132Section 132ASection 139(4)Section 153ASection 153A(1)

…ITA Nos.1127 to 1131/Bang/2022 B.K. Dhananjaya, Bangalore & ITA Nos.1132 to 1135/Bang/2022 B.K. Raghavendra, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1127 to 1131/Bang/2022 Assessment Year: 201 0-11 to 2014-15 B.K. 97, Bileshivale, Doddagubbi Bangalore East Bengaluru 562 149 PAN Dhananjaya Vs. NO : AZRPD2993D ACIT Central Circle-1(2) Bengaluru APPELLANT RESPONDENT ITA Nos.1132 t o 1135/Bang/2022 Assessment Year: 201 1-12 to 2014-15 B.K. Raghavendra 97, Bileshivale, Doddagubbi…

B.K. Raghavendra, Bengaluru vs. The ACIT, Central Circle - 1(2), Bengaluru

In the result, the appeals of the assessees are partly allowed

ITA 1133/BANG/2022[2012-2013]Status: DisposedITAT Bangalore12 Jan 2023AY 2012-2013

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 132Section 132ASection 139(4)Section 153ASection 153A(1)

…ITA Nos.1127 to 1131/Bang/2022 B.K. Dhananjaya, Bangalore & ITA Nos.1132 to 1135/Bang/2022 B.K. Raghavendra, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1127 to 1131/Bang/2022 Assessment Year: 201 0-11 to 2014-15 B.K. 97, Bileshivale, Doddagubbi Bangalore East Bengaluru 562 149 PAN Dhananjaya Vs. NO : AZRPD2993D ACIT Central Circle-1(2) Bengaluru APPELLANT RESPONDENT ITA Nos.1132 t o 1135/Bang/2022 Assessment Year: 201 1-12 to 2014-15 B.K. Raghavendra 97, Bileshivale, Doddagubbi…

B.K. Raghavendra, Bengaluru vs. The ACIT, Central Circle - 1(2), Bengaluru

In the result, the appeals of the assessees are partly allowed

ITA 1132/BANG/2022[2011-2012]Status: DisposedITAT Bangalore12 Jan 2023AY 2011-2012

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 132Section 132ASection 139(4)Section 153ASection 153A(1)

…ITA Nos.1127 to 1131/Bang/2022 B.K. Dhananjaya, Bangalore & ITA Nos.1132 to 1135/Bang/2022 B.K. Raghavendra, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1127 to 1131/Bang/2022 Assessment Year: 201 0-11 to 2014-15 B.K. 97, Bileshivale, Doddagubbi Bangalore East Bengaluru 562 149 PAN Dhananjaya Vs. NO : AZRPD2993D ACIT Central Circle-1(2) Bengaluru APPELLANT RESPONDENT ITA Nos.1132 t o 1135/Bang/2022 Assessment Year: 201 1-12 to 2014-15 B.K. Raghavendra 97, Bileshivale, Doddagubbi…