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 367,282 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

M/S Maheshwari Coal Benefication & Infrastructure P Ltd, Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 114/NAG/2024[2015-16]Status: DisposedITAT Nagpur26 Dec 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…om 423 (Ori HC);  PCIT v. Anand Kumar Jain (huf) (2021) 432 ITR 384 (Del HC);  Divya Exim P Ltd v. DCIT (2024) 159 taxmann.com 1370 (Del-Trib);  DCIT v. Frost Falcon Distilleries Ltd (2021) 214 TTJ 388 (Del-Trib);  Andaman Timber Industries v. CCE, (2015) 281 CTR 241 (SC) 16. Learned A.R. further submitted that the addition of ` 12 lakh on account of unsecured loan taken from M/s.Gazal Textiles & Finance P. Ltd, Kolkata (Address: 40, Western Street, 3rd Floor, Bowbazar, Kolkata); Addition of ` 3,99,600 on account of interest on such unsecured loan taken from Best Advisory P. Ltd., M/s.Gazal Textiles, Lily Aba…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. ACIT Central Circle-1(1), Nagpur

ITA 113/NAG/2024[2014-15]Status: DisposedITAT Nagpur26 Dec 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…om 423 (Ori HC);  PCIT v. Anand Kumar Jain (huf) (2021) 432 ITR 384 (Del HC);  Divya Exim P Ltd v. DCIT (2024) 159 taxmann.com 1370 (Del-Trib);  DCIT v. Frost Falcon Distilleries Ltd (2021) 214 TTJ 388 (Del-Trib);  Andaman Timber Industries v. CCE, (2015) 281 CTR 241 (SC) 16. Learned A.R. further submitted that the addition of ` 12 lakh on account of unsecured loan taken from M/s.Gazal Textiles & Finance P. Ltd, Kolkata (Address: 40, Western Street, 3rd Floor, Bowbazar, Kolkata); Addition of ` 3,99,600 on account of interest on such unsecured loan taken from Best Advisory P. Ltd., M/s.Gazal Textiles, Lily Aba…

Brij Gopal Construction Company (P) Ltd., New Delhi vs. DCIT Central Circle-3, New Delhi

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

ITA 2363/DEL/2023[2021-22]Status: DisposedITAT Delhi20 Dec 2024AY 2021-22

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Nimisha Singh, CIT DR
Section 115BSection 132Section 139Section 153ASection 153DSection 69BSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Brij Gopal Construction Company (P) Ltd., vs. DCIT, Central Circle 3, A-7/2, Shivaji Apartments, Sector 14, New Delhi. Rohini, Delhi – 110 085. (PAN : AADCB7702J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate REVENUE BY : Ms. Nimisha Singh, CIT DR Date of Hearing : 22.10.2024 Date of Order : 20.12.2024 O R D E R PER S.RIFAUR RAHMAN,AM: 1. This appeal filed by the assessee is against the order of ld. Commissioner of Income Tax (Appeals)-23, N…

Rachna Gupta, New Delhi vs. ACIT, Central Circle-29, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 2531/DEL/2022[2016-17]Status: DisposedITAT Delhi20 Dec 2024AY 2016-17

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Saubhagya Agarwal, AdvocateFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 131Section 143Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Rachna Gupta, vs. ACIT, Central Circle 29, C/o Ravi Gupta, Advocate, New Delhi. E-6A, Kailash Colony, New Delhi – 110 048. (PAN : AAHPG2967K) Rachna Gupta, vs. ACIT, Central Circle 29, B-41, Kailash Colony, New Delhi. New Delhi – 110 054. (PAN : AAHPG2967K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Saubhagya Agarwal, Advocate Shri Gaurav Shukla, Advocate Shri Vineet Bhatnagar, Advocate REVENUE BY : Ms. Harpreet Kaur Hansra, Sr. DR. Date of Hearing : 03.12.2024…

Rachna Gupta, New Delhi vs. ACIT, Central Circle- 29, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 5418/DEL/2018[2015-16]Status: DisposedITAT Delhi20 Dec 2024AY 2015-16

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Saubhagya Agarwal, AdvocateFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 131Section 143Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Rachna Gupta, vs. ACIT, Central Circle 29, C/o Ravi Gupta, Advocate, New Delhi. E-6A, Kailash Colony, New Delhi – 110 048. (PAN : AAHPG2967K) Rachna Gupta, vs. ACIT, Central Circle 29, B-41, Kailash Colony, New Delhi. New Delhi – 110 054. (PAN : AAHPG2967K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Saubhagya Agarwal, Advocate Shri Gaurav Shukla, Advocate Shri Vineet Bhatnagar, Advocate REVENUE BY : Ms. Harpreet Kaur Hansra, Sr. DR. Date of Hearing : 03.12.2024…

Dayal Cotspin Limited, Akola vs. ACIT, Akola Circle, Akola

In the result, appeal filed by the assessee is allowed

ITA 87/NAG/2024[2012-13]Status: DisposedITAT Nagpur12 Dec 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 132(1)Section 142(1)Section 143Section 143(3)Section 147Section 148Section 154Section 234ASection 68

…al Cotspin Ltd. was not acceded to by Assessing Officer before making the addition (P- 179 of Paper Book) [Vol.–I]. The addition made is not in accordance with law considering the judgment of Hon’ble Supreme Court in Andaman Timber Industries v/s CCE, [2015] 281 CTR 241 (SC) and the Hon’ble Gujarat High Court in Heirs and L.Rs of Late Laxmanbhai S. Patel, [2010] 327 ITR 290 (Guj.). Respectfully following the same, addition made in assessee’s case at ` 180 lakh is held to be unjustified and unsustainable. 18. It is also seen that the assessment year under consideration is assessment year 2012-13. The assessee ha…

Yogesh Ginning Mill, Prop. Yogesh Chand Gupta, Govindgarh vs. ACIT, Circle I, Alwar

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

ITA 540/JPR/2024[2018-19]Status: DisposedITAT Jaipur12 Dec 2024AY 2018-19

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

For Appellant: Shri Paridhi Jain, AdvFor Respondent: Shri Gajendra Singh (Addl.CIT) a
Section 143(2)Section 143(3)Section 145(3)Section 250Section 68

…ddition was proposed. Without proposing the demands, all the demands were made in Order dated 27.12.2019. In such a situation the entire order is null. iii) The Ld. AO has flouted Hon’ble Supreme Court guidance in case of a. Andaman Timber Industries Vs. CCE (281 CTR 241), b. Sahara India (Firm) vs. CIT and another (300 ITR 403 (SC). On strict adherence to Principle of Natural Justice, violation of which is held to be fatal to the assessment. iv) The Hon’ble ITAT in case of Manjit Kaur Vs ITO (ITAT Chandigarh) (ITA No. 593/CHD /2022) dated 24.03.2023 has held that the assessment order is bad in law for the reason…

Yogesh Ginning Mill, Prop. Yogesh Chand Gupta, Govindgarh vs. ACIT, Alwar

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

ITA 1045/JPR/2024[2017-18]Status: DisposedITAT Jaipur12 Dec 2024AY 2017-18

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

For Appellant: Shri Paridhi Jain, AdvFor Respondent: Shri Gajendra Singh (Addl.CIT) a
Section 143(2)Section 143(3)Section 145(3)Section 250Section 68

…ddition was proposed. Without proposing the demands, all the demands were made in Order dated 27.12.2019. In such a situation the entire order is null. iii) The Ld. AO has flouted Hon’ble Supreme Court guidance in case of a. Andaman Timber Industries Vs. CCE (281 CTR 241), b. Sahara India (Firm) vs. CIT and another (300 ITR 403 (SC). On strict adherence to Principle of Natural Justice, violation of which is held to be fatal to the assessment. iv) The Hon’ble ITAT in case of Manjit Kaur Vs ITO (ITAT Chandigarh) (ITA No. 593/CHD /2022) dated 24.03.2023 has held that the assessment order is bad in law for the reason…

Kamal Sharma, New Delhi vs. DCIT Central Circle-II, Faridabad

In the result, the Appeals filed by the Assessee in ITA Nos

ITA 3401/DEL/2023[2013-14]Status: HeardITAT Delhi10 Dec 2024AY 2013-14

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.

Section 143(3)Section 145(3)Section 271

…1 ITA Nos. 1219/Del/2023, 1220/Del/2023, 1221/Del/2023 & 3401/Del/2023 Kamal Sharma Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1220/Del/2023 (A.Y 2011-12) ITA No. 3401/Del/2023 (A.Y 2013-14) Kamal Sharma DCIT Gate No. 693, Khasra No. Central Circe-II 37/43, Vs. Faridabad Village Bakoli, Delhi- 415112 PAN No: AWSPS7332M (Appellant) (Respondent) Appellant by Sh. Ved Jain, Adv and Sh. Ayush Garg, CA Respondent by Sh. Dayainder Singh Sidhu, CIT(DR) Date of Hearing 09/12/2024 Date…

Kamal Sharma, New Delhi vs. DCIT Central Circle-II, Faridabad

In the result, the Appeals filed by the Assessee in ITA Nos

ITA 1221/DEL/2023[2012-13]Status: HeardITAT Delhi10 Dec 2024AY 2012-13

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.

Section 143(3)Section 145(3)Section 271

…1 ITA Nos. 1219/Del/2023, 1220/Del/2023, 1221/Del/2023 & 3401/Del/2023 Kamal Sharma Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1220/Del/2023 (A.Y 2011-12) ITA No. 3401/Del/2023 (A.Y 2013-14) Kamal Sharma DCIT Gate No. 693, Khasra No. Central Circe-II 37/43, Vs. Faridabad Village Bakoli, Delhi- 415112 PAN No: AWSPS7332M (Appellant) (Respondent) Appellant by Sh. Ved Jain, Adv and Sh. Ayush Garg, CA Respondent by Sh. Dayainder Singh Sidhu, CIT(DR) Date of Hearing 09/12/2024 Date…

Kamal Sharma, New Delhi vs. DCIT Central Circle-II, Faridabad

In the result, the Appeals filed by the Assessee in ITA Nos

ITA 1220/DEL/2023[2011-12]Status: HeardITAT Delhi10 Dec 2024AY 2011-12

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.

Section 143(3)Section 145(3)Section 271

…1 ITA Nos. 1219/Del/2023, 1220/Del/2023, 1221/Del/2023 & 3401/Del/2023 Kamal Sharma Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1220/Del/2023 (A.Y 2011-12) ITA No. 3401/Del/2023 (A.Y 2013-14) Kamal Sharma DCIT Gate No. 693, Khasra No. Central Circe-II 37/43, Vs. Faridabad Village Bakoli, Delhi- 415112 PAN No: AWSPS7332M (Appellant) (Respondent) Appellant by Sh. Ved Jain, Adv and Sh. Ayush Garg, CA Respondent by Sh. Dayainder Singh Sidhu, CIT(DR) Date of Hearing 09/12/2024 Date…

Kamal Sharma, New Delhi vs. DCIT Central Circle-II, Faridabad

In the result, the Appeals filed by the Assessee in ITA Nos

ITA 1219/DEL/2023[2010-11]Status: HeardITAT Delhi10 Dec 2024AY 2010-11

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.

Section 143(3)Section 145(3)Section 271

…1 ITA Nos. 1219/Del/2023, 1220/Del/2023, 1221/Del/2023 & 3401/Del/2023 Kamal Sharma Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1220/Del/2023 (A.Y 2011-12) ITA No. 3401/Del/2023 (A.Y 2013-14) Kamal Sharma DCIT Gate No. 693, Khasra No. Central Circe-II 37/43, Vs. Faridabad Village Bakoli, Delhi- 415112 PAN No: AWSPS7332M (Appellant) (Respondent) Appellant by Sh. Ved Jain, Adv and Sh. Ayush Garg, CA Respondent by Sh. Dayainder Singh Sidhu, CIT(DR) Date of Hearing 09/12/2024 Date…

Chandrakumar Madhusudanji Jajodia, Thane vs. Assistant Commissioner of Income Tax, Amravati Circle

In the result, appeal filed by the assessee is allowed

ITA 399/NAG/2023[2013-14]Status: DisposedITAT Nagpur28 Nov 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 143(2)Section 143(3)Section 144Section 148Section 234ASection 36(1)(iii)Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.399/Nag./2023 (Assessment Year : 2013–14) Chandrakumar Madhusudanji Jajodia SA 10 to 13, 2nd Floor, Chitalsar ……………. Appellant Manpada B.O. 400 607 PAN–AAPPJ3021M v/s Asstt. Commissioner of Income Tax ……………. Respondent Amravati Circle, Amravati Assessee by : Shri Kishore P. Dewani Revenue by : Shri Abhay Y. Marathe Date of Hearing – 07/11/2024 Date of Order – 28/11/2024 O R D E R PER K.M. ROY, A.M. The assessee has filed the captioned appeal challenging the impugned…

Rajuram Savaji Purohit, Mumbai vs. Income Tax Officer Ward 20(3)(1), Mumbai

In the result, the appeal is partly allowed

ITA 3864/MUM/2024[2012-13]Status: DisposedITAT Mumbai26 Nov 2024AY 2012-13

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Ajay R. Singh / Akshay Pawar,ARsFor Respondent: Shri Asif Karmali (Sr. DR)
Section 143(1)Section 143(3)Section 147Section 68Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA-3864/MUM/2024 (A.Y. 2012-13) Rajuram Savaji Purohit, v/s. Income Tax Officer, Ward 6th Floor, 602, Kothari बनाम – 20(3)(1), Matrumandir, Heights, DR D.B. Marg, Mumbai 400008, Mumbai Central, Mumbai 400 Maharashtra 008, Maharashtra स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAJPP1306M Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Ajay R. Singh / Akshay Pawar,ARs Respondent by : Shri Asif Karmali (Sr. DR) Date of Hearing 19.11.2024 Date of Pronounce…

DCIT-CC-4(2), Mumbai vs. Rajesh Mafatlal Jain, Mumbai

In the result, (a) the appeals filed by the revenue for AY 2018-19 to 2020-21 are

ITA 3952/MUM/2023[2019-20]Status: DisposedITAT Mumbai26 Nov 2024AY 2019-20

Bench: Shri Br Baskaran () & Shri Raj Kumar Chauhan ()

Section 132Section 143(3)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI BR BASKARAN (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA Nos. 3842 & 3841/MUM/2023 Assessment Years: 2020-21 & 2021-22 Rajesh Jain, Vs. DCIT, Central Circle-4(2), Flat No. 801, ‘C' Wing, Central Avenue COHS, D.D.B. Marg, Mumbai Central, Mumbai-400 008. 19th floor, Air India Building, Mumbai-400021. PAN NO. AADPJ 7455 P Appellant Respondent ITA Nos. 3954, 3952, 3951 & 3950/MUM/2023 Assessment Years: 2018-19 to 2021-22 DCIT, Central Circle-4(2), Central Vs. Rajesh Mafatlal Jain, Range-4 Pr. CIT (C)-2, Mumbai 19th floo…

Rajesh Jain, Mumbai vs. DCIT, Central Circle- 4(2), Mumbai

In the result, (a) the appeals filed by the revenue for AY 2018-19 to 2020-21 are dismissed

ITA 3842/MUM/2023[2020-2021]Status: DisposedITAT Mumbai26 Nov 2024AY 2020-2021

Bench: Shri Br Baskaran () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Rahul HakaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 132Section 143(3)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI BR BASKARAN (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA Nos. 3842 & 3841/MUM/2023 Assessment Years: 2020-21 & 2021-22 Rajesh Jain, DCIT, Central Circle-4(2), Flat No. 801, „C‟ Wing, Central 19th floor, Air India Building, Avenue COHS, D.D.B. Marg, Vs. Mumbai-400021. Mumbai Central, Mumbai-400 008. PAN NO. AADPJ 7455 P Appellant Respondent ITA Nos. 3954, 3952, 3951 & 3950/MUM/2023 Assessment Years: 2018-19 to 2021-22 DCIT, Central Circle-4(2), Central Rajesh Mafatlal Jain, Range-4 Pr. CIT (C)-2, Mumbai Flat No. 801…

Rajesh Jain, Mumbai vs. DCIT, Central Circle- 4(2), Mumbai

In the result, (a) the appeals filed by the revenue for AY 2018-19 to 2020-21 are dismissed

ITA 3841/MUM/2023[2021-22]Status: DisposedITAT Mumbai26 Nov 2024AY 2021-22

Bench: Shri Br Baskaran () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Rahul HakaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 132Section 143(3)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI BR BASKARAN (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA Nos. 3842 & 3841/MUM/2023 Assessment Years: 2020-21 & 2021-22 Rajesh Jain, DCIT, Central Circle-4(2), Flat No. 801, „C‟ Wing, Central 19th floor, Air India Building, Avenue COHS, D.D.B. Marg, Vs. Mumbai-400021. Mumbai Central, Mumbai-400 008. PAN NO. AADPJ 7455 P Appellant Respondent ITA Nos. 3954, 3952, 3951 & 3950/MUM/2023 Assessment Years: 2018-19 to 2021-22 DCIT, Central Circle-4(2), Central Rajesh Mafatlal Jain, Range-4 Pr. CIT (C)-2, Mumbai Flat No. 801…

Samarth Lifestyle Retailing Pvt. Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

In the result, the appeal of the assessee is allowed

ITA 621/JPR/2024[2011-12]Status: DisposedITAT Jaipur17 Oct 2024AY 2011-12
For Appellant: Shri P. C. Parwal, CAFor Respondent: Shri Sanjay Nargas, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148Section 68

…d. Vs. Union of India (2023) 294 Taxman 228 102-109 10. Copy of decision of Hon'ble Supreme Court in case of CIT Vs. Lovely Exports (P) Ltd. (2008) 6 DTR 308 110 11. Copy of decision of Hon'ble Supreme Court in case of Andaman Timber Industries Vs. CCE (2015) 127 DTR 241 111-113 12. Copy of decision of Hon'ble Supreme Court in case of PCIT Vs. Adamine Construction (P) Ltd. (2019) 264 Taxman 279 114 13. Copy of decision of Hon'ble Bombay High Court in case of PCIT Vs. Ami Industries (India) Pvt. Ltd. (2020) 271 Taxman 75 115-120 14. Copy of decision of Hon'ble Rajasthan High Court in case of CIT Vs. Supertech Diam…

Deputy Commissioner of Income Tax, Corporate Circle 1(1), Chennai vs. Anirudh Khemka, Chennai

The appeal stands dismissed

ITA 1331/CHNY/2023[2012-13]Status: DisposedITAT Chennai10 Oct 2024AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1331/Chny/2023 (िनधा9रणवष9 / Assessment Year: 2012-13) Dcit Shri Anirudh Khemka बनाम/ Corporate Circle-1(1) Y-202, Anna Nagar, Vs. Chennai. Chennai-600 040 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ahapa-7558-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Ms. Kavitha (Addl.Cit)-Ld. Sr. Dr " थ"कीओरसे/Respondent By : Shri B.Ramakrishnan (Fca) & Shri Shrenik Chordia (Ca)- Ld. Ars सुनवाई की तारीख/Date Of Hearing : 28-08-2024 घोषणा की तारीख /Date Of Pronouncement : 10-10-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Ms. Kavitha (Addl.CIT)-Ld. Sr. DRFor Respondent: Shri B.Ramakrishnan (FCA) &
Section 14(3)Section 68Section 69C

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनु कुमार िग7र, "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.1331/Chny/2023 (िनधा9रणवष9 / Assessment Year: 2012-13) DCIT Shri Anirudh Khemka बनाम/ Corporate Circle-1(1) Y-202, Anna Nagar, Vs. Chennai. Chennai-600 040 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AHAPA-7558-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant by : Ms. Kavitha (Addl.CIT)-Ld. Sr. DR " थ"कीओरसे/Respondent by :…

Sanjay Singal, Chandigarh vs. Deputy Commissioner of Income Tax, CC-1, Chandigarh

ITA 655/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh08 Oct 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 132Section 132(4)Section 250(6)Section 68Section 69ASection 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 655/CHD/2023 "नधा"रण वष" / Assessment Year : 2015-16 Shri Sanjay Singal, The DCIT, बनाम Plot No.78, Industrial Area, Central Circle-1, VS Phase-1, Chandigarh. Chandigarh. "थायी लेखा सं./PAN /TAN No: ANRPS7985C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 610/CHD/2023 "नधा"रण वष" / Assessment Year : 2015-16 M/s Sanjay Singal, HUF The DCIT, बनाम Plot No.78, Industrial Area, Central C…