Andaman Timber Industries v. CCE

281 CTR 241Supreme Court of India2015#32 most cited

What is Andaman Timber Industries v. CCE authority for?

An assessee must be given an opportunity to cross-examine third parties whose statements are relied upon for adverse findings. Failure to provide this opportunity is a serious flaw rendering the order a nullity.

1,335

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2016 to 2026.

Also referred to as

Andaman Timber Industries · cross-examination · third party information · principles of natural justice · adverse inference · retraction of statement · section 132(4) · section 143(3) · nullity of order · denial of cross-examination

Also reported as

62 Taxmann.com 3127 DTR 241324 ELT 6412015 SCC OnLine SC 1051

Sections most often in play

Section 143(3)Section 153CSection 132Section 132(4)Section 69Section 147Section 153ASection 148

Issues it is cited on

third party informationsection 65section 65bpreponderance of probabilitysection 131(1a)retracted statementsection 132(4a)on-moneysection 69bdumb documentsbogus ltcgstatement under section 132(4)

Judgments citing Andaman Timber Industries v. CCE

DCIT, Central Circle-28, New Delhi vs. Manish Uppal, Delhi

In the result, assessee’s appeal in ITA No

ITA 3061/DEL/2022[2013-14]Status: DisposedITAT Delhi16 May 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraassessment Year: 2013-14

Section 132(1)Section 143(1)Section 147Section 148Section 153ASection 68

…(Delhi) • Pr. CIT vs. Meenakshi Overseas Ltd. reported in 395 ITR 677 (Del) PROPOSITION 4 ON MERITS: FAILURE TO PROVIDE CROSS EXAMINATION OF SH. ASHISH BEGWANI, THOUGH STATEMENT RELIED BY AO IN THE ASSESSMENT ORDER MAKES IT FATAL TO REASSESSMENT PROCEEDINGS • 62 Taxmann.com 3 dated 02.09.2015 Andaman Timber Industries vs. CCE 20 DCIT v. Manish Uppal • PCIT vs Best Infrastructure (India) P. Ltd. (Delhi HC) reported in 397 ITR 82 • 322 ITR 396 dated 16.02.2010 CIT vs. Ashwani Gupta (Delhi HC). ON MERITS: That further, on merits reliance is placed on the findings of learned CIT (A) at pages 23 to 25 of the order, w…

Shri Kamaludeen Seyad Abdul Kareem, Tirunelveli vs. ACIT, Central Circle-1, Madurai

In the result all the captioned appeals filed by the separate assessees are allowed

ITA 114/CHNY/2025[2014-15]Status: DisposedITAT Chennai15 May 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner Of Kareem, Vs. Income Tax, Survey No.-338/3, House Of Seyad, Central Circle 1, North By-Pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [Pan:Ahdps-2976-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 153ASection 245D(4)Section 69

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner of Kareem, vs. Income Tax, Survey No.-338/3, House of Seyad, Central Circle 1, North By-pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [PAN:AHDPS-2976-D] (अपीलाथ"/Appellant) (""थ"/Resp…

Shri Kamaludeen Seyad Abdul Kareem, Tirunelveli vs. ACIT, Central Circle-1, Madurai

In the result all the captioned appeals filed by the separate assessees are allowed

ITA 113/CHNY/2025[2013-14]Status: DisposedITAT Chennai15 May 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner Of Kareem, Vs. Income Tax, Survey No.-338/3, House Of Seyad, Central Circle 1, North By-Pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [Pan:Ahdps-2976-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 153ASection 245D(4)Section 69

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner of Kareem, vs. Income Tax, Survey No.-338/3, House of Seyad, Central Circle 1, North By-pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [PAN:AHDPS-2976-D] (अपीलाथ"/Appellant) (""थ"/Resp…

Shri Kamaludeen Seyad Abdul Kareem, Tirunelveli vs. ACIT, Central Circle-1, Madurai

In the result all the captioned appeals filed by the separate assessees are allowed

ITA 112/CHNY/2025[2012-13]Status: DisposedITAT Chennai15 May 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner Of Kareem, Vs. Income Tax, Survey No.-338/3, House Of Seyad, Central Circle 1, North By-Pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [Pan:Ahdps-2976-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 153ASection 245D(4)Section 69

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner of Kareem, vs. Income Tax, Survey No.-338/3, House of Seyad, Central Circle 1, North By-pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [PAN:AHDPS-2976-D] (अपीलाथ"/Appellant) (""थ"/Resp…

Shri Kamaludeen Yoosufmeeran, Tirunelveli vs. ACIT, Central Circle-1, Madurai

In the result all the captioned appeals filed by the separate assessees are allowed

ITA 111/CHNY/2025[2014-15]Status: DisposedITAT Chennai15 May 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner Of Kareem, Vs. Income Tax, Survey No.-338/3, House Of Seyad, Central Circle 1, North By-Pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [Pan:Ahdps-2976-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 153ASection 245D(4)Section 69

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner of Kareem, vs. Income Tax, Survey No.-338/3, House of Seyad, Central Circle 1, North By-pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [PAN:AHDPS-2976-D] (अपीलाथ"/Appellant) (""थ"/Resp…

Shri Kamaludeen Yoosufmeeran, Tirunelveli vs. ACIT, Central Circle-1, Madurai

In the result all the captioned appeals filed by the separate assessees are allowed

ITA 110/CHNY/2025[2013-14]Status: DisposedITAT Chennai15 May 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner Of Kareem, Vs. Income Tax, Survey No.-338/3, House Of Seyad, Central Circle 1, North By-Pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [Pan:Ahdps-2976-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 153ASection 245D(4)Section 69

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner of Kareem, vs. Income Tax, Survey No.-338/3, House of Seyad, Central Circle 1, North By-pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [PAN:AHDPS-2976-D] (अपीलाथ"/Appellant) (""थ"/Resp…

Shri Kamaludeen Yoosufmeeran, Tirunelveli vs. ACIT, Central Circle-1, Madurai

In the result all the captioned appeals filed by the separate assessees are allowed

ITA 109/CHNY/2025[2012-13]Status: DisposedITAT Chennai15 May 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner Of Kareem, Vs. Income Tax, Survey No.-338/3, House Of Seyad, Central Circle 1, North By-Pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [Pan:Ahdps-2976-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 153ASection 245D(4)Section 69

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner of Kareem, vs. Income Tax, Survey No.-338/3, House of Seyad, Central Circle 1, North By-pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [PAN:AHDPS-2976-D] (अपीलाथ"/Appellant) (""थ"/Resp…

Shri Tes Fathu Rabbani, Tirunelveli vs. ACIT, Central Circle-1, Madurai

In the result all the captioned appeals filed by the separate assessees are allowed

ITA 108/CHNY/2025[2014-15]Status: DisposedITAT Chennai15 May 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner Of Kareem, Vs. Income Tax, Survey No.-338/3, House Of Seyad, Central Circle 1, North By-Pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [Pan:Ahdps-2976-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 153ASection 245D(4)Section 69

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner of Kareem, vs. Income Tax, Survey No.-338/3, House of Seyad, Central Circle 1, North By-pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [PAN:AHDPS-2976-D] (अपीलाथ"/Appellant) (""थ"/Resp…

Shri Tes Fathu Rabbani, Tirunelveli vs. ACIT, Central Circle-1, Madurai

In the result all the captioned appeals filed by the separate assessees are allowed

ITA 107/CHNY/2025[2013-14]Status: DisposedITAT Chennai15 May 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner Of Kareem, Vs. Income Tax, Survey No.-338/3, House Of Seyad, Central Circle 1, North By-Pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [Pan:Ahdps-2976-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 153ASection 245D(4)Section 69

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner of Kareem, vs. Income Tax, Survey No.-338/3, House of Seyad, Central Circle 1, North By-pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [PAN:AHDPS-2976-D] (अपीलाथ"/Appellant) (""थ"/Resp…

Shri Tes Fathu Rabbani, Tirunelveli vs. ACIT, Central Circle-1, Madurai

In the result all the captioned appeals filed by the separate assessees are allowed

ITA 106/CHNY/2025[2012-13]Status: DisposedITAT Chennai15 May 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner Of Kareem, Vs. Income Tax, Survey No.-338/3, House Of Seyad, Central Circle 1, North By-Pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [Pan:Ahdps-2976-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 153ASection 245D(4)Section 69

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner of Kareem, vs. Income Tax, Survey No.-338/3, House of Seyad, Central Circle 1, North By-pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [PAN:AHDPS-2976-D] (अपीलाथ"/Appellant) (""थ"/Resp…

Shri Naina Mohamed Seyad Abdul Kareem, Vannarpettai vs. ACIT, Central Circle-1, Madurai

In the result all the captioned appeals filed by the separate assessees are allowed

ITA 3272/CHNY/2024[2014-15]Status: DisposedITAT Chennai15 May 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner Of Kareem, Vs. Income Tax, Survey No.-338/3, House Of Seyad, Central Circle 1, North By-Pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [Pan:Ahdps-2976-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 153ASection 245D(4)Section 69

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner of Kareem, vs. Income Tax, Survey No.-338/3, House of Seyad, Central Circle 1, North By-pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [PAN:AHDPS-2976-D] (अपीलाथ"/Appellant) (""थ"/Resp…

Shri Naina Mohamed Seyad Nawaz, Vannarpettai vs. ACIT, Central Circle-1, Madurai

In the result all the captioned appeals filed by the separate assessees are allowed

ITA 3271/CHNY/2024[2013-14]Status: DisposedITAT Chennai15 May 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner Of Kareem, Vs. Income Tax, Survey No.-338/3, House Of Seyad, Central Circle 1, North By-Pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [Pan:Ahdps-2976-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 153ASection 245D(4)Section 69

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner of Kareem, vs. Income Tax, Survey No.-338/3, House of Seyad, Central Circle 1, North By-pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [PAN:AHDPS-2976-D] (अपीलाथ"/Appellant) (""थ"/Resp…

Shri Naina Mohamed Seyad Nawaz, Vannarpettai vs. ACIT, Central Circle-1, Madurai

In the result all the captioned appeals filed by the separate assessees are allowed

ITA 3270/CHNY/2024[2012-13]Status: DisposedITAT Chennai15 May 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner Of Kareem, Vs. Income Tax, Survey No.-338/3, House Of Seyad, Central Circle 1, North By-Pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [Pan:Ahdps-2976-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 153ASection 245D(4)Section 69

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner of Kareem, vs. Income Tax, Survey No.-338/3, House of Seyad, Central Circle 1, North By-pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [PAN:AHDPS-2976-D] (अपीलाथ"/Appellant) (""थ"/Resp…

Shri Naina Mohamed Seyad Nawaz, Vannarpettai vs. ACIT< Central Circle-1, Madurai

In the result all the captioned appeals filed by the separate assessees are allowed

ITA 3269/CHNY/2024[2014-15]Status: DisposedITAT Chennai15 May 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner Of Kareem, Vs. Income Tax, Survey No.-338/3, House Of Seyad, Central Circle 1, North By-Pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [Pan:Ahdps-2976-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 153ASection 245D(4)Section 69

…आयकर अपीलीय अिधकरण, ‘सी’ &quot;ायपीठ, चे&quot;ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI &quot;ी मनु कुमार िग&quot;र, &quot;ाियक सद&quot; एवं &quot;ी एस. आर. रघुनाथा, लेखा सद&quot; के सम&quot; BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3267, 3268 &amp; 3272/Chny/2024 िनधा&quot;रण वष&quot; / Assessment Years: 2012-13, 2013-14 &amp; 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner of Kareem, vs. Income Tax, Survey No.-338/3, House of Seyad, Central Circle 1, North By-pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [PAN:AHDPS-2976-D] (अपीलाथ&quot;/Appellant) (&quot;&quot;थ&quot;/Resp…

Shri Naina Mohamed Seyad Abdul Kareem, Vannarpettai vs. ACIT, Central Circle-1, Madurai

In the result all the captioned appeals filed by the separate assessees are allowed

ITA 3268/CHNY/2024[2013-14]Status: DisposedITAT Chennai15 May 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner Of Kareem, Vs. Income Tax, Survey No.-338/3, House Of Seyad, Central Circle 1, North By-Pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [Pan:Ahdps-2976-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 153ASection 245D(4)Section 69

…आयकर अपीलीय अिधकरण, ‘सी’ &quot;ायपीठ, चे&quot;ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI &quot;ी मनु कुमार िग&quot;र, &quot;ाियक सद&quot; एवं &quot;ी एस. आर. रघुनाथा, लेखा सद&quot; के सम&quot; BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3267, 3268 &amp; 3272/Chny/2024 िनधा&quot;रण वष&quot; / Assessment Years: 2012-13, 2013-14 &amp; 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner of Kareem, vs. Income Tax, Survey No.-338/3, House of Seyad, Central Circle 1, North By-pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [PAN:AHDPS-2976-D] (अपीलाथ&quot;/Appellant) (&quot;&quot;थ&quot;/Resp…

Shri Naiina Mohamed Seyad Abdul Kareem, Tirunelveli vs. ACIT, Central Circle-1, Madurai

In the result all the captioned appeals filed by the separate assessees are allowed

ITA 3267/CHNY/2024[2012-13]Status: DisposedITAT Chennai15 May 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 3267, 3268 & 3272/Chny/2024 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner Of Kareem, Vs. Income Tax, Survey No.-338/3, House Of Seyad, Central Circle 1, North By-Pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [Pan:Ahdps-2976-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 153ASection 245D(4)Section 69

…आयकर अपीलीय अिधकरण, ‘सी’ &quot;ायपीठ, चे&quot;ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI &quot;ी मनु कुमार िग&quot;र, &quot;ाियक सद&quot; एवं &quot;ी एस. आर. रघुनाथा, लेखा सद&quot; के सम&quot; BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3267, 3268 &amp; 3272/Chny/2024 िनधा&quot;रण वष&quot; / Assessment Years: 2012-13, 2013-14 &amp; 2014-15 Shri. Naina Mohamed Seyad Abdul The Assistant Commissioner of Kareem, vs. Income Tax, Survey No.-338/3, House of Seyad, Central Circle 1, North By-pass Road, Madurai. Vannarpettai, Tirunelveli - 627 003. [PAN:AHDPS-2976-D] (अपीलाथ&quot;/Appellant) (&quot;&quot;थ&quot;/Resp…

Balkishan Rathi, Delhi vs. ACIT, Central Circle-14, New Delhi

Appeal is allowed

ITA 2786/DEL/2022[2016-17]Status: DisposedITAT Delhi13 May 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2016-17 Sh. Balkishan Rathi, Vs. Acit, H. No. 10, Rajpur Khurd, Central Circle-14, Maidan Garhi, New Delhi Delhi Pan: Afkpr6580F (Appellant) (Respondent)

Section 153CSection 292CSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2016-17 Sh. Balkishan Rathi, Vs. ACIT, H. No. 10, Rajpur Khurd, Central Circle-14, Maidan Garhi, New Delhi Delhi PAN: AFKPR6580F (Appellant) (Respondent) Assessee by Sh. Sunil Pathak, Adv. Department by Sh. Rajesh Kumar, CIT(DR) Date of hearing 13.05.2025 Date of pronouncement 13.05.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)-28 [in…

Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad vs. Parasuraman Karthik Iyer, Chennai

In the result, appeals in ITA

ITA 31/HYD/2020[2010-11]Status: DisposedITAT Hyderabad30 Apr 2025AY 2010-11

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1796 To 1798/Hyd/2019 & Ita Nos.30 & 31/Hyd/2020 (िनधा"रण वष"/Assessment Years: 2008-09 To 2010-11) Dy. Cit Vs. Shri Parasuraman Karthik Iyer, Chennai Circle 16(2) Pan:Aftpk1261M Hyderabad (Appellant) (Respondent) राज" व "ारा/Revenue By:: Smt. M. Narmada, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri A. Srinivas, Ca सुनवाई की तारीख/Date Of Hearing: 06/02/2025 घोषणा की तारीख/Pronouncement: 30/04/2025 आदेश/Order Per Vijay Pal Raothese 5 Appeals Filed By The Department Are Directed Against The Separate Orders Of The Learned Cit (A)-4, Hyderabad, Out Of Which 3 Appeals Are Arising From The Orders Passed U/S 143(3) R.W.S. 147 Of The I.T. Act, 1961 For The A.Y 2008-09 To 2010-11 & 2 Appeals Are Arising From The Penalty Order Passed U/S 271(1)(C) Of The Act, For The A.Ys 2009-10 & 2010-11 Respectively. In The Quantum Appeals, The Department Has Raised

For Appellant: Shri A. Srinivas, CAFor Respondent: : Smt. M. Narmada, CIT(DR)
Section 143(1)Section 143(3)Section 148Section 271(1)(c)Section 80G

…ort of his contention, he has relied upon the following decisions: Page 5 of 15 ITA Nos 1796 and others of 2019 Parasuraman Karthik Iyer i) Hon&#x27;ble Supreme Court in the case of Andaman Timber Industries vs. Commissioner of Excise, Kolkata (S.C) reported in 281 CTR 214. ii) Hon&#x27;ble Delhi High Court in the case of CIT vs. Ashwani Gupta reported in 288 ITR 386 (Delhi High Court). iii) Hon&#x27;ble Delhi High Court CIT vs. SMC Share Brokers Ltd reported in [2007]288ITR386(DELHI) iv) ITAT Ahmedabad Benches in the case of Nirav Chandrakantbhai Bhalani vs. Pr. CIT in 6. Thus, the learned AR of the assessee has submitted t…

Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad vs. Parasuraman Karthik Iyer, Chennai

In the result, appeals in ITA

ITA 30/HYD/2020[2009-10]Status: DisposedITAT Hyderabad30 Apr 2025AY 2009-10

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1796 To 1798/Hyd/2019 & Ita Nos.30 & 31/Hyd/2020 (िनधा"रण वष"/Assessment Years: 2008-09 To 2010-11) Dy. Cit Vs. Shri Parasuraman Karthik Iyer, Chennai Circle 16(2) Pan:Aftpk1261M Hyderabad (Appellant) (Respondent) राज" व "ारा/Revenue By:: Smt. M. Narmada, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri A. Srinivas, Ca सुनवाई की तारीख/Date Of Hearing: 06/02/2025 घोषणा की तारीख/Pronouncement: 30/04/2025 आदेश/Order Per Vijay Pal Raothese 5 Appeals Filed By The Department Are Directed Against The Separate Orders Of The Learned Cit (A)-4, Hyderabad, Out Of Which 3 Appeals Are Arising From The Orders Passed U/S 143(3) R.W.S. 147 Of The I.T. Act, 1961 For The A.Y 2008-09 To 2010-11 & 2 Appeals Are Arising From The Penalty Order Passed U/S 271(1)(C) Of The Act, For The A.Ys 2009-10 & 2010-11 Respectively. In The Quantum Appeals, The Department Has Raised

For Appellant: Shri A. Srinivas, CAFor Respondent: : Smt. M. Narmada, CIT(DR)
Section 143(1)Section 143(3)Section 148Section 271(1)(c)Section 80G

…ort of his contention, he has relied upon the following decisions: Page 5 of 15 ITA Nos 1796 and others of 2019 Parasuraman Karthik Iyer i) Hon&#x27;ble Supreme Court in the case of Andaman Timber Industries vs. Commissioner of Excise, Kolkata (S.C) reported in 281 CTR 214. ii) Hon&#x27;ble Delhi High Court in the case of CIT vs. Ashwani Gupta reported in 288 ITR 386 (Delhi High Court). iii) Hon&#x27;ble Delhi High Court CIT vs. SMC Share Brokers Ltd reported in [2007]288ITR386(DELHI) iv) ITAT Ahmedabad Benches in the case of Nirav Chandrakantbhai Bhalani vs. Pr. CIT in 6. Thus, the learned AR of the assessee has submitted t…

Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad vs. Parasuraman Karthik Iyer, Chennai

In the result, appeals in ITA

ITA 1798/HYD/2019[2010-11]Status: DisposedITAT Hyderabad30 Apr 2025AY 2010-11

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1796 To 1798/Hyd/2019 & Ita Nos.30 & 31/Hyd/2020 (िनधा"रण वष"/Assessment Years: 2008-09 To 2010-11) Dy. Cit Vs. Shri Parasuraman Karthik Iyer, Chennai Circle 16(2) Pan:Aftpk1261M Hyderabad (Appellant) (Respondent) राज" व "ारा/Revenue By:: Smt. M. Narmada, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri A. Srinivas, Ca सुनवाई की तारीख/Date Of Hearing: 06/02/2025 घोषणा की तारीख/Pronouncement: 30/04/2025 आदेश/Order Per Vijay Pal Raothese 5 Appeals Filed By The Department Are Directed Against The Separate Orders Of The Learned Cit (A)-4, Hyderabad, Out Of Which 3 Appeals Are Arising From The Orders Passed U/S 143(3) R.W.S. 147 Of The I.T. Act, 1961 For The A.Y 2008-09 To 2010-11 & 2 Appeals Are Arising From The Penalty Order Passed U/S 271(1)(C) Of The Act, For The A.Ys 2009-10 & 2010-11 Respectively. In The Quantum Appeals, The Department Has Raised

For Appellant: Shri A. Srinivas, CAFor Respondent: : Smt. M. Narmada, CIT(DR)
Section 143(1)Section 143(3)Section 148Section 271(1)(c)Section 80G

…ort of his contention, he has relied upon the following decisions: Page 5 of 15 ITA Nos 1796 and others of 2019 Parasuraman Karthik Iyer i) Hon&#x27;ble Supreme Court in the case of Andaman Timber Industries vs. Commissioner of Excise, Kolkata (S.C) reported in 281 CTR 214. ii) Hon&#x27;ble Delhi High Court in the case of CIT vs. Ashwani Gupta reported in 288 ITR 386 (Delhi High Court). iii) Hon&#x27;ble Delhi High Court CIT vs. SMC Share Brokers Ltd reported in [2007]288ITR386(DELHI) iv) ITAT Ahmedabad Benches in the case of Nirav Chandrakantbhai Bhalani vs. Pr. CIT in 6. Thus, the learned AR of the assessee has submitted t…