How many judgments cite Anantpur Kalpana v. ITO?

34 judgments on BharatTax cite Anantpur Kalpana v. ITO (138 Taxmann.com 141), spanning 2022 to 2026.

Which sections of the Income Tax Act does Anantpur Kalpana v. ITO come up under?

It is most often cited in judgments turning on Section 68, Section 115BBE, Section 69A, Section 145(3), Section 142(1), Section 143(3).

Anantpur Kalpana v. ITO

138 Taxmann.com 141Income Tax Appellate Tribunal2022#3555 most cited

What is Anantpur Kalpana v. ITO authority for?

An addition under section 68 or 69A is not justified if cash deposits are explained as sales reflected in the regular books of account, and if opening stock, purchases, sales, and closing stock have not been doubted.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also referred to as

Anantpur Kalpana v. ITO · section 68 · section 69A · cash deposits · demonetization · unexplained cash credit · addition justified · unexplained money · rejection of books of account · CIT v. Hirapanna Jewellers · Kalaneedhi Jewellers LLP

Also reported as

96 ITR 66

Sections most often in play

Section 68 Section 115BBE Section 69A Section 145(3)Section 142(1)Section 143(3)Section 80P Section 132

Issues it is cited on

addition under section 68 addition u/s 68 section 115bb section 115b double taxation section 44ab rejection of books of account section 115bbe share capital and share premium section 145(3)unexplained cash credit interest u/s 234b

Judgments citing Anantpur Kalpana v. ITO

SHREE JADEYA SHANKARLING URBAN CO-OP. CREDIT SOCIETY LIMITED ,HUBBALLI vs. INCOME TAX OFFICER, WARD-2(3), HUBBALLI

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

ITA 2893/BANG/2025[2017-18]Status: DisposedITAT Bangalore17 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Shri Santhosh Magavi, AdvocateFor Respondent: Shri Ganesh R Ghale, Advocate – Standing

Section 269SSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2017-18 Shree Jadeya Shankarling Urbank Co- Vs. The Income Tax Officer, op. Credit Society Ltd., Ward – 2(3), 1, Narayan Sofa, Old Hubli, Hubballi. Hubballi – 580 024. PAN – AANAS 6472 Q APPELLANT RESPONDENT Assessee by : Shri Santhosh Magavi, Advocate Revenue by : Shri Ganesh R Ghale, Advocate – Standing Counsel for Revenue Date of hearing : 12.03.2026 Date of Pronouncement : 17.03.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The present ap…

SHRI. SHANTHISAGAR CO OP CREDIT SOCIETY LIMITED,HUBLI vs. INCOME TAX OFFICER, WARD-2(1), HUBLI

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

ITA 2081/BANG/2025[2017-18]Status: DisposedITAT Bangalore12 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Smt. Harsha J, AdvocateFor Respondent: Shri Ganesh R Ghale, Advocate – Standing

Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2017-18 Shri Shanthisagar Co-op Credit Society Vs. The Income Tax Officer, Ltd., Ward – 2(1), 0, Kanchagar Galli, Hubli. Hubli – 580 028. PAN – AAIAS 2732 E APPELLANT RESPONDENT Assessee by : Smt. Harsha J, Advocate Revenue by : Shri Ganesh R Ghale, Advocate – Standing Counsel for Revenue Date of hearing : 29.01.2026 Date of Pronouncement : 12.03.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The present appeal has been instituted by the assess…

TONASAGERI GOUDA MALLIKARJUNA ,KUDLIGI vs. DCIT, CIRCLE-1, BALLARI

In the result appeal filed by the assessee is partly allowed

ITA 1556/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Feb 2026AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubeyassessment Year : 2017-18 Tonasageri Gouda Mallikarjuna, The Deputy Commissioner Of D. No. 104, Ward No. 1, Income Tax, Ashwamedha Wines, Circle-1, Vs. Kudligi – 583 135 Ballari Pan: Aqdpm7773M Appellant Respondent

For Appellant: Shri Siva Prasad Reddy, ITP

Section 133Section 139Section 142Section 143Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2017-18 Tonasageri Gouda Mallikarjuna, The Deputy Commissioner of D. No. 104, Ward No. 1, Income Tax, Ashwamedha Wines, Circle-1, Vs. Kudligi – 583 135 Ballari PAN: AQDPM7773M APPELLANT RESPONDENT Assessee by : Shri Siva Prasad Reddy, ITP : Shri Subramanian – JCIT DR Revenue by Date of Hearing : 10-12-2025 Date of Pronouncement : 11-02-2026 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 1556/Bangalore/2025 is filed by Shri Tonasageri Gou…

ZIA RATHI,DELHI vs. INCOME TAX OFFICER WARD-44(3), DELHI

In the result, appeal filed by the assessee is allowed

ITA 1881/DEL/2024[2017-18]Status: DisposedITAT Delhi16 Jan 2026AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalmrs. Zia Rathi, Income Tax Officer, 274, Dda Flats, Sector-1A, Ward-44(3), Dwarka Nasirpur, Vs. Delhi. New Delhi-110045. Pan-Bsvpr9218M (Appellant) (Respondent) Assessee By Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. Shri Saksham Agarwal, Ca & Shri Deepesh Garg, Adv. Department By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 04/11/2025 Date Of Pronouncement 16/01/2026 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax, National Faceless Appeal Centre (Nfac), Delhi (‘Ld. Cit(A)’ In Short) Dated 27.02.2024 In Appeal No. Cit(A), Delhi- 15/11146/2019-20 Arising Out Of The Order Passed U/S 143(3) Of The Income Tax Act, 1961 (‘The Act’ For Short) For Assessment Year 2017-18. 2. Brief Facts Of The Case Are That Assessee Is Sole Proprietor Of M/S Veezee Traders Engaged In The Business Of Trading Of Pvc Coated Imported Fabric. The Zia Rathi Vs. Ito

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 234BSection 68

…ons will only result in double taxation which is not permissible in the eyes of law. Reliance is also placed on the following decisions for cash deposit during the demonetization period and also for the aspect of cash sales:-  Kalaneedhi Jewellers LLP [2022] 96 ITR 66 (Chandigarh-ITAT) "Wherein, there was issue of cash deposits in the regular bank account of the assessee out of sales as reflected in trading account and it was held that if the opening stock, purchases, sales and closing stock have not been doubted and cash is received against such sales, then the addition cannot be said to be justified."  CIT v.…

KISHOR VITTHAL KOLHE,JALGAON vs. DCIT-CIRCLE-1, JALGAON, JALGAON

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

ITA 1876/PUN/2025[2017-18]Status: DisposedITAT Pune14 Jan 2026AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

For Appellant: Shri Vinay Kawadia (through virtual)For Respondent: Shri Vidya Ratna Kishore

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

…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 : 2017-18 Kishor Vitthal Kolhe DCIT, Circle – 1, Jalgaon 31, Durgeshwari, Pratap Nagar, Vs. Ring Road, Jalgaon – 425001 PAN: ABFPK9778H (Appellant) (Respondent) Assessee by : Shri Vinay Kawadia (through virtual) Department by : Shri Vidya Ratna Kishore Date of hearing : 18-12-2025 Date of pronouncement : 14-01-2026 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 26.06.2025 of the Ld. CIT(A) / NFAC, Delhi…

GURDAS MAL ARORA,KANPUR vs. THE A O CIRCLE-1(2)(1), KANPUR

In the result, the appeal of the assessee is dismissed for statistical purposes

ITA 412/LKW/2023[2017-18]Status: DisposedITAT Lucknow08 Jan 2026AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshragurdas Mal Arora V. The Assessing Officer, 21/L/4, Daboli, Circle-1(2)(1) Kanpur. 16/69, Aayakar Bhawan, Civil Lines, Kanpur- 208001. Pan:Afepm4342J (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri Amit Kumar, Cit-Dr O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri Amit Kumar, CIT-DR

Section 115BSection 143(3)Section 145(3)Section 40A(2)(b)Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Gurdas Mal Arora v. The Assessing Officer, 21/L/4, Daboli, Circle-1(2)(1) Kanpur. 16/69, Aayakar Bhawan, Civil Lines, Kanpur- 208001. PAN:AFEPM4342J (Appellant) (Respondent) Appellant by: Shri Ashish Jaiswal, Advocate Respondent by: Shri Amit Kumar, CIT-DR O R D E R PER ANADEE NATH MISSHRA, A.M.: (A). The present appeal has been filed by the assessee against the order dated 31.10.2023 passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal…

GOLD SPICE IMPEX,DELHI vs. INCOME TAX OFFICER, WARD-47(2), DELHI

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

ITA 2244/DEL/2024[2017-18]Status: DisposedITAT Delhi21 Nov 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Vimal Kumarm/S. Gold Spice Impex, Vs. Ito, Ward 47 (2), 1879, Kucha Chelian, Khari Boali, Delhi. Delhi – 110 006. (Pan : Aapfg0688P) (Appellant) (Respondent) Assessee By :Shri Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate Revenue By : Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing : 26.08.2025 Date Of Order : 21.11.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 17.01.2024 For The Assessment Year 2017-18 Raising Following Grounds Of Appeal :- “1. That Having Regard To The Facts & Circumstances Of The Case, Ld. Cit(A) Has Erred In Law & On Facts In Confirming The Action Of Ld. Ao In Making Aggregate Addition Of Rs.1,15,00,000/- On Account Of Cash Deposits U/S 68 & Taxing The Same U/S 115Bbe & That Too By Recording Incorrect Facts & Findings & Without Following The Principles Of Natural Justice.

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Section 115BSection 143(2)Section 234BSection 68

…the impugned sales during the demonetization period and it is not the case of the Assessing Officer that the assessee has shown bogus purchases to show bogus sales to cover up cash deposited during the demonetization period”.  Kalaneedhi Jewellers LLP [2022] 96 ITR 66 ( Chandigarh-ITAT) “Wherein, there was issue of cash deposits in the regular bank account of the assessee out of sales as reflected in trading account and it was held that if the opening stock, purchases, sales and closing stock have not been doubted and cash is received against such sales, then the addition cannot be said to be justified.”  CIT v…

INNOVATIVE TELECOM AND SOFTWARES PRIVATE LTD,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2), SURAT, SURAT

In the result, the appeal of the assessee is allowed

ITA 796/SRT/2023[2017-18]Status: DisposedITAT Surat19 Nov 2025AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.796/Srt/2023 Assessment Year: (2017-18) (Hybrid Hearing) M/S Innovative Telecom & Vs. Acit, Softwares Pvt. Ltd., Circle – 1(1)(1), O/21-22, Kanaknidhi Apartment, Surat Nanpura, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaci8036R (Appellant) (Respondent) Appellant By Shri Hiren M. Diwan, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 21/08/2025 Date Of Pronouncement 19/11/2025

Section 115BSection 142(1)Section 143(2)Section 144Section 145(3)Section 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.796/SRT/2023 Assessment Year: (2017-18) (Hybrid hearing) M/s Innovative Telecom and Vs. ACIT, Softwares Pvt. Ltd., Circle – 1(1)(1), O/21-22, Kanaknidhi Apartment, Surat Nanpura, Surat - 395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACI8036R (Appellant) (Respondent) Appellant by Shri Hiren M. Diwan, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 21/08/2025 Date of Pronouncement 19/11/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, A…

KASHI NATH SETH SARRAF PRIVATE LIMITED,HARDOI vs. ACIT, SITAPUR, SITAPUR

In the result, the appeal of the assessee is partly allowed for\nstatistical purposes

ITA 88/LKW/2024[2017-18]Status: DisposedITAT Lucknow22 Sept 2025AY 2017-18

Section 115BSection 143(2)Section 145(3)Section 234BSection 44Section 68

…{ "clean_text": "I.T.A. No.88/Lkw/2024\n Assessment Year: 2017-18\n\nIN THE INCOME TAX APPELLATE TRIBUNAL\nLUCKNOW BENCH 'B', LUCKNOW\n\nBEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER\nAND\nSHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER\n\nI.T.A. No.88/Lkw/2024\n Assessment Year:2017-18\n\nKashi Nath Seth Sarraf Private Vs. ACIT,\nLimited,\nSitapur.\nC/o Sanjay Saxena,\n12, Pratap Enclave, Bisrat\nG. T. Road, Shahjahanpur.\nPAN:AACCK3717F\n(Appellant)\n(Respondent)\n\nAppellant by\nShri Akshay Agarwal, Advocate\nRespondent by\nShri Neeraj Kumar, CIT (D.R.)\n\nORDER\n\nPER ANADEE NATH MISSHRA:Α.Μ.\n\n(A) This ap…

INCOME TAX OFFICER, C.R. BUILDING, ITO vs. SUNITA GOLD AND DIAMONDS PVT LTD, NEW DELHI

ITA 4039/DEL/2024[2017-18]Status: DisposedITAT Delhi21 Aug 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Sh. Upvan Gupta, AdvocateFor Respondent: Sh. Manish Gupta, Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 68

…Page 1 ITA No.4039/Del/2024 Sunita Gold and Diamonds Pvt. Ltd. (AY: 2017-18) THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.4039/Del/2024 (Assessment Year: 2017-18) Income Tax Officer, C.R. Building, Room No. 238B, 2nd Floor, I.P. Estate, New Delhi - 110002 Vs. Sunita Gold and Diamonds Pvt. Ltd. 20, New Rajdhani Enclave, Preet Vihar, Vikas Marg, Delhi - 110092 स्थायीलेखासं . / जी आइआरसं . / PAN/GIR No: AANCS4339J Appellant Respondent Appellant by : Sh. Upvan Gupta, Advocate Respondent by : Sh. Manish Gupta, Sr. DR Date o…

SRI SHIVAKUMARA SWAMY CREDIT COOP SOCIETY LIMITED,DAVANAGERE vs. INCOME TAX OFFICER, WARD-1, DAVANAGERE

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

ITA 474/BANG/2025[2017-18]Status: DisposedITAT Bangalore23 Jul 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Shri Sandeep Chalapathy, CAFor Respondent: Shri Ganesh R Ghale, Advocate for Standing

Section 115BSection 142(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2017-18 Sri Shivakumara Swamy Credit Coop Vs. The Income Tax Officer, Society Limited, Ward- 1, 1660/47/1st Floor, 12th Cross, Davanagere. Taralabalu Badavane Vidyanaga, Bapuji Vidyanagara S.O, Davangee, Davangere – 577 005. PAN– AAJAS 2658 C APPELLANT RESPONDENT Assessee by : Shri Sandeep Chalapathy, CA Revenue by : Shri Ganesh R Ghale, Advocate for Standing Counsel Date of hearing : 25.06.2025 Date of Pronouncement : 23.07.2025 O R D E R PER WASEEM…

PRATHAMIK KRUSHI COOP LIMITED,BAGALKOT vs. INCOME TAX OFFICER, WARD-1 & TPS, BAGALKOT

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

ITA 2344/BANG/2024[2017-18]Status: DisposedITAT Bangalore21 Apr 2025AY 2017-18

Bench: Shri Waseem Ahmedassessment Year: 2017-18

For Appellant: Shri Varun Bhat, CAFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2017-18 Prathamik Krushi Coop Limited, Vs. The Income Tax Officer, Vajramatti, Tq Mudhol Dist. Ward – 1 & TPS, Bagalkot. Bagalkot. . PAN – AABAP 7650 D APPELLANT RESPONDENT Assessee by : Shri Varun Bhat, CA Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. (DR) Date of hearing : 10.02.2025 Date of Pronouncement : 21.04.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by the NFAC, Delhi dated 31/03/2024 in IT…

KIRAN FINE JEWELLERS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, JAIPUR

In the result ground no 2 raised by the assessee is allowed

ITA 648/JPR/2024[2017-18]Status: DisposedITAT Jaipur25 Feb 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. R. Sharma, CA &For Respondent: Sh. P. P. Meena, CIT-Th. V.H

Section 115BSection 143(3)Section 145(3)Section 68Section 69A

…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, vk;dj vihy la-@ITA No. 648/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke M/s Kiran Fine Jewellers Private DCIT, Vs. Limited, Central Circle-02, F-19, Gautam Marg, Vaishali Jaipur Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK7512P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. R. Sharma, CA & Sh. R.…

ASSISTANT COMMISSIONER OF INCOME TAX, KOLHAPUR vs. NATHMAL RUPCHAND JAIN, KOLHAPUR

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

ITA 1295/PUN/2024[2020-21]Status: DisposedITAT Pune27 Jan 2025AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21

For Appellant: Shri Suhas P BoraFor Respondent: Shri Amol Khairnar CIT-DR

Section 132Section 133(6)Section 143(2)Section 145(3)Section 69A

…income then, no addition can be made u/s 69A of the Act: i) ACIT vs. Hirapanna Jewellers 96 ITR (T) 24 ii) CIT vs. Kailash Jewellery House vide ITA No.613/2010, order dated 09.04.2010 iii) Anantpur Kalpana vs. ITO 914 ITD 702 iv) Smt. Charu Aggarwal vs. DCIT 96 ITR 66 v) DCIT vs. M.C. Hospital 142 taxmann.com 122 vi) DCIT vs. Roop Fashin 98 ITR 419 vii) Smt. Tripta Rani vs. ACIT 97 ITR 389 viii) J.M. Wire Industries vs. CIT 205 Taxman 134 ix) Lalchand Bhagat Ambica Ram vs. CIT 37 ITR 288 (SC) x) Lakshmi Rice Mills vs. CIT 97 ITR 258 xi) Daulat Ram Rawatmull vs. CIT 87 ITR 349 (SC) xii) PCIT vs. Hitesh Gandhi vid…

SUNDAR RAM SHETTY NAGAR CREDIT SOUHARDA SAHAKARI LIMITED,BANGALORE vs. ITO, WARD-4(3)(1), BENGALURU

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

ITA 2392/BANG/2024[2018-19]Status: DisposedITAT Bangalore22 Jan 2025AY 2018-19

Bench: Shri Waseem Ahmed

For Appellant: Shri Gireesha T.L, C.AFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 57Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.2391 & 2392/Bang/2024 Assessment Years: 2017-18 & 2018-19 Sundar Ram Shetty Nagar Credit Vs. The Income Tax Officer, Souharda Sahakari Limited, Ward – 4(3)(1), 116 1A7 Main, 11th Cross, Bangalore. Sundar Ram Shetty Nagar, Bannerghatta Road, Bangalore. PAN – AAAJS 2379 E APPELLANT RESPONDENT Assessee by : Shri Gireesha T.L, C.A Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. Date of hearing : 13.01.2025 Date of Pronouncement : 22.01.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:…

SUNDAR RAM SHETTY NAGAR CREDIT SOUHARDA SAHAKARI LIMITED,BANGALORE vs. ITO, WARD-4(3)(1), BANGALORE

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

ITA 2391/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 Jan 2025AY 2017-18

Bench: Shri Waseem Ahmed

For Appellant: Shri Gireesha T.L, C.AFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 57Section 80PSection 80P(2)(a)

JAYKUMAR NEMICHAND JAIN, HUF,AHMEDABAD vs. THE ITO, , WARD-5(2)(2), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 944/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad30 Oct 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.944/Ahd/2023 िनधा"रण वष" /Assessment Year : 2017-18 Jaykumar Nemichand Jain Huf The Ito बनाम Jain Silver Palace Ward-5(2)(2) / 39, Chinubhai Towers Ahmedabad V/S. Ashram Road Opp. Handloom House Ahmedabad – 380 009 (Gujarat) "थायी लेखा सं./Pan: Aadhj 7308 F अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Divyang Shah, Ar Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 21/10/2024 घोषणा की तारीख /Date Of Pronouncement: 30/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Divyang Shah, ARFor Respondent: Shri B.P. Srivastava, Sr.DR

Section 115BSection 133(6)Section 143(3)Section 271ASection 69A

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.944/Ahd/2023 िनधा"रण वष" /Assessment Year : 2017-18 Jaykumar Nemichand Jain HUF The ITO बनाम Jain Silver Palace Ward-5(2)(2) / 39, Chinubhai Towers Ahmedabad v/s. Ashram Road Opp. Handloom House Ahmedabad – 380 009 (Gujarat) "थायी लेखा सं./PAN: AADHJ 7308 F अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee by…

PRADEEP KUMAR,LUCKNOW vs. ACIT-1, LUCKNOW

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

ITA 198/LKW/2024[2017-18]Status: DisposedITAT Lucknow04 Sept 2024AY 2017-18

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2017-18 Pradeep Kumar V. The Acit-1 A-1/46, Vikas Khand Lucknow Gomti Nagar Lucknow Pan:Ablpk8392B (Appellant) (Respondent) Appellant By: Shri Vijay Prakash Agrawal, Adv. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 10 07 2024 Date Of Pronouncement: 04 09 2024 O R D E R

For Appellant: Shri Vijay Prakash Agrawal, AdvFor Respondent: Shri Sanjeev Krishna Sharma, D.R

Section 143(3)Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI G. D. PADAMAHSHALI, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER Assessment Year: 2017-18 Pradeep Kumar v. The ACIT-1 A-1/46, Vikas Khand Lucknow Gomti Nagar Lucknow PAN:ABLPK8392B (Appellant) (Respondent) Appellant by: Shri Vijay Prakash Agrawal, Adv. Respondent by: Shri Sanjeev Krishna Sharma, D.R. Date of hearing: 10 07 2024 Date of pronouncement: 04 09 2024 O R D E R PER SUBHASH MALGURIA, J.M.: This appeal has been filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delh…

PRATHAMIKA KRISHI PATTINA SAHAKARA SANGA NIYAMITA MANTUR,BAGALKOT vs. INCOME TAX OFFICER, WARD-1 , BAGALKOT

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

ITA 1216/BANG/2024[2017-18]Status: DisposedITAT Bangalore19 Aug 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years : 2017-18

For Appellant: Shri Varun Bhat, CAFor Respondent: Ms. Neha Sahay, JCIT (DR)

Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Years : 2017-18 Prathamika Krishi Pattina Sahakara Vs. The Income Tax Officer, Sanga Niyamita, Ward – 1, Bagalkot. A/P, Mantur, TQ Mudhol Dist. Bagalkot, Mantur - 587 121. . PAN – AACAP 2704 R APPELLANT RESPONDENT Assessee by : Shri Varun Bhat, CA Revenue by : Ms. Neha Sahay, JCIT (DR) Date of hearing : 05.08.2024 Date of Pronouncement : 19.08.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER : This is an appeal filed by the assessee against the order…

DCIT CENTRAL CIRCLE-13, JHANDEWALAN NEW DELHI vs. MAGIC AUTO PVT LTD., NEW DELHI

In the result, the appeal of the Revenue in ITA No

ITA 2152/DEL/2023[2017-18]Status: DisposedITAT Delhi15 May 2024AY 2017-18

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Rajesh Kumar Dhaneshta, Sr. DR

Section 145(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2152/DEL/2023[A.Y. 2017-18] The Dy.C.I.T Vs. Magic Auto Pvt Ltd Central Circle – 13 7/56, Desh Bandhu Gupta Road New Delhi Karol Bagh, New Delhi PAN – AAACM 4873 C CO. No. 96/DEL/2023 [A/o ITA No. 2152/DEL/2023[A.Y. 2017-18]) Magic Auto Pvt Ltd Vs. The Dy. C.I.T 7/56, Desh Bandhu Gupta Road Central Circle – 13 Karol Bagh, New Delhi New Delhi PAN – AAACM 4873 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Adv Shri Sumit Lal Chandani, Adv…

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