Amrik Singh v. Income- Tax Officer

127 Taxmann 87Income Tax Appellate Tribunal2003#13116 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also reported as

70 Taxmann.com 26

Sections most often in play

Section 142(1)Section 143(2)Section 143(3)Section 263 Section 133(6)Section 143(1)Section 143(3A)Section 143(3B)

Judgments citing Amrik Singh v. Income- Tax Officer

Bhandari Associates, Pune vs. Pr. Commissioner of Income Tax 2, Pune

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

ITA 1227/PUN/2024[2018-19]Status: DisposedITAT Pune14 Aug 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19

For Appellant: Shri Suhas P Bora and Ms. Sampada S IngaleFor Respondent: Shri Amol Khairnar, CIT-DR

Section 133(6)Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2018-19 Bhandari Associates PCIT, Pune – 2 1620 B A Gateway, Baner Road, Vs. Near Sakal Nagar, Pune – 411007 PAN: AABFB5812G (Appellant) (Respondent) Assessee by : Shri Suhas P Bora and Ms. Sampada S Ingale Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 15-07-2025 Date of pronouncement : 14-08-2025 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 30.03.2024 passed u/s 263 of the Income Tax A…

Alliance Nirmaan Limited, Bareilly vs. PCIT, Bareilly

In the result, the appeal of the assessee is allowed

ITA 119/LKW/2022[2017-18]Status: DisposedITAT Lucknow12 Jun 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(3)Section 263

…I.T.A. No.119/Lkw/2022 Assessment Year: 2017-18 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH 'A', LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.119/Lkw/2022 Assessment year:2017-18 M/s Alliance Nirman Limited, 253, Janakpuri, Bareilly. PAN:AAFCA6550R (Appellant) Vs. Pr. C.I.Τ., Bareilly. (Respondent) Appellant by Shri Rakesh Garg, Advocate Respondent by Shri R. K. Agarwal, CIT (D.R.) ORDER PER SUBHASH MALGURIA:J.Μ. This appeal vide I.T.A. No.119/Lkw/2022 has been filed by the assessee for assessment year 2017-18 against impugned order dated…

Vishal Kumar Mansinghka, Varanasi vs. PCIT, Varanasi

In the result, the appeal is allowed

ITA 6/VNS/2021[2017-2018]Status: DisposedITAT Varanasi01 Sept 2021AY 2017-2018

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2017-18 Vishal Kumar Mansinghka V. The Principal Cit B-38/47, K-8, Gokul Nagar Allahabad Motijhil, Mahmoorganj Varanasi Tan/Pan:Ajcpm34548 (Appellant) (Respondent) Appellant By: Shri V. K. Jindal, C.A. Respondent By: Smt. Abha Kala Chanda, Cit (Dr) Date Of Hearing: 12 08 2021 Date Of Pronouncement: 01 09 2021 O R D E R

For Appellant: Shri V. K. Jindal, C.AFor Respondent: Smt. Abha Kala Chanda, CIT (DR)

Section 143Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL VARANASI CIRCUIT BENCH, VARANASI [Through Virtual Hearing] BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2017-18 Vishal Kumar Mansinghka v. The Principal CIT B-38/47, K-8, Gokul Nagar Allahabad Motijhil, Mahmoorganj Varanasi TAN/PAN:AJCPM34548 (Appellant) (Respondent) Appellant by: Shri V. K. Jindal, C.A. Respondent by: Smt. Abha Kala Chanda, CIT (DR) Date of hearing: 12 08 2021 Date of pronouncement: 01 09 2021 O R D E R PER A.D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. Pr. CIT, Varanasi, dated 03…

Seth Brothers, Meerut vs. CIT, Meerut

In the result, the Appeal filed by the Assessee stands partly

ITA 3395/DEL/2013[2008-09]Status: DisposedITAT Delhi16 Dec 2020AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kant(Through Video Conference)

For Appellant: Sh. C.S. Anand, AdvocateFor Respondent: Sh. H.K. Choudhary, CIT(DR)

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) I.T.A. No. 3395/DEL/2013 A.Y. : 2008-09 SETH BROTHERS COMMISSIONER OF INCOME SHANTI NIKETAN, VS. TAX, CIVIL LINES, AAYAKAR BHAWAN, MEERUT BHAINSALI GROUND, (PAN: AAJFS0123M) MEERUT (APPELLANT) (RESPONDENT) Assessee by : Sh. C.S. Anand, Advocate Department by : Sh. H.K. Choudhary, CIT(DR) ORDER PER H.S. SIDHU : JM The background of the case is that the assessment order in this case was passed on 30.11.2010 by the ACIT, Cirlce-2, Meerut, and the…

Tata Sons Private Ltd., Mumbai vs. Pr.CIT-2, Mumbai

In the result, the appeal of the assessee is allowed

ITA 1091/MUM/2019[2014-15]Status: DisposedITAT Mumbai20 Apr 2020AY 2014-15

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2014-15 M/S. Tata Sons Pvt. Ltd., Pr. Cit 2, 24, Bombay House, Room No.552, Homi Mody Street, Vs. 5Th Floor, Fort, Mumbai – 400 001 Aayakar Bhavan, Pan: Aaact4060A M.K. Road, Mumbai - 400020 (Appellant) (Respondent) Present For: Assessee By : Shri Percy Pardiwala, A.R. Ms. Arati Vissanji, A.R. Revenue By : Shri R. Manjunatha Swamy, D.R. Date Of Hearing : 28.01.2020 Date Of Pronouncement : 20.04.2020 O R D E R

For Appellant: Shri Percy Pardiwala, A.RFor Respondent: Shri R. Manjunatha Swamy, D.R

Section 143(3)Section 144C(3)Section 14ASection 263Section 36Section 36(1)(iii)Section 37(1)Section 43BSection 57

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2014-15 M/s. Tata Sons Pvt. Ltd., Pr. CIT 2, 24, Bombay House, Room No.552, Homi Mody Street, Vs. 5th Floor, Fort, Mumbai – 400 001 Aayakar Bhavan, PAN: AAACT4060A M.K. Road, Mumbai - 400020 (Appellant) (Respondent) Present for: Assessee by : Shri Percy Pardiwala, A.R. Ms. Arati Vissanji, A.R. Revenue by : Shri R. Manjunatha Swamy, D.R. Date of Hearing : 28.01.2020 Date of Pronouncement : 20.04.2020 O R D E R Per Rajesh Kumar, Accountant Member: The…

Raj Singh, Mathura vs. ITO-3(3), Mathura

In the result appeal is allowed

ITA 408/AGR/2018[2008-09]Status: DisposedITAT Agra22 Mar 2019AY 2008-09

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenashri. Raj Singh, Vs.. Income Tax Officer- 3(3), Village- Kharaut Chhata, Mathura Mathura. Pan: Akvpr1777Q (Appellant) (Respondent)

Section 144Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER, AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Shri. Raj Singh, Vs.. Income tax Officer- 3(3), Village- Kharaut Chhata, Mathura Mathura. PAN: AKVPR1777Q (Appellant) (Respondent) Appellant by Shri Anurag Sinha, AR Respondent by Shri Waseem Arshad, Sr. DR. Date of Hearing 20.02.2019 Date of Pronouncement 22.03.2019 ORDER Per Dr. M. L. Meena, A. M.: Present appeal, filed by the assessee, against the order dated 28.02.2018, passed by the learned CIT(A)-I, Agra in the matter of assessment framed vide order date…

Pushpa, Mathura vs. ITO-1(2)(3), Mathura

In the result,both appeals are allowed

ITA 332/AGR/2018[2009-10]Status: DisposedITAT Agra22 Mar 2019AY 2009-10

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenashri. Pushpendra Singh. Vs.. Income Tax Officer- 1(2)(3), M-22, Phase-I, Mahavidhya Colony. Agra. Mathura. Pan: Dldps6755P (Appellant) (Respondent) Smt. Pushpa Vs.. Income Tax Officer- 1(2)(3), M-22, Phase-I, Mahavidhya Colony. Agra. Mathura. Pan: Bcopd0484L (Appellant) (Respondent)

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER, AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Shri. Pushpendra Singh. Vs.. Income tax Officer- 1(2)(3), M-22, Phase-I, Mahavidhya Colony. Agra. Mathura. PAN: DLDPS6755P (Appellant) (Respondent) Smt. Pushpa Vs.. Income tax Officer- 1(2)(3), M-22, Phase-I, Mahavidhya Colony. Agra. Mathura. PAN: BCOPD0484L (Appellant) (Respondent) Appellant by Shri Anurag Sinha, AR Respondent by Shri Waseem Arshad, Sr. DR. Date of Hearing 21.02.2019 Date of Pronouncement 22.03.2019 ORDER Per Dr.Mitha Lal Meena, A. M.: Both the…

Sita Ram, Meerut vs. ITO, War4D-1(5), Baraut

In the result, the Appeal of the Assessee is dismissed

ITA 3924/DEL/2018[2009-10]Status: DisposedITAT Delhi14 Jan 2019AY 2009-10

Bench: Sh. H.S. Sidhuassessment Year: 2009-10 Sita Ram Vs. Ito, Ward 1(5), C/O Malik & Co., Baraut 305/7, Thapar Nagar Meerut Uttar Pradesh (Pan: Dieps1956Q) (Appellant) (Respondent)

Section 144Section 148Section 54FSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2009-10 SITA RAM Vs. ITO, WARD 1(5), C/O MALIK & CO., BARAUT 305/7, THAPAR NAGAR MEERUT UTTAR PRADESH (PAN: DIEPS1956Q) (Appellant) (Respondent) Assessee by Sh. Sanay Malik, Adv. Department by Sh. SL Anuragi, Sr. DR. ORDER This appeal is filed by the Assessee against the Order dated 19.3.2018 passed by the Ld. CIT(A), Meerut relating to assessment year 2009-10 on the following grounds:- 1. The assessment made by the AO is null and void. Natural justice has been violated. 2. The initi…