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 367,302 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 Sanjay Singal HUF, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 610/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…

Gemco International, Jaipur vs. Income Tax Officer Ward 2(1), Jaipur

In the result, the appeal filed by the assessee stands partly allowed with no order as to cost

ITA 410/JPR/2024[2012-13]Status: DisposedITAT Jaipur04 Oct 2024AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Vivek Bhargava, CAFor Respondent: Shri Gautam Singh Choudhary,JCIT-DR
Section 143(3)Section 147Section 148Section 153ASection 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 410/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 M/s. Gemco International cuke The ITO Vs. 3950, Lal Haweli, MSB Ka Rasta Ward 2(1) Johari Bazar, Jaipur 302 003 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFG 9238 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Vivek Bhargava, CA jktLo dh vksj ls@Revenue by: Shri Gautam Singh Choudhary,JCIT-DR…

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Sh. Naval Kishore, Kota

In the result appeal filed by the assessee stands allowed and that of the revenue stands dismissed

ITA 456/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Sept 2024AY 2015-16
Section 139Section 143Section 153A

…# vk;dj vihyh; vf/kdj.k] t;i qj U;k;ihB] t;i qj 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; d s le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM > vk;dj vihy la-@ITA. No. 205/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 | Naval Kishore | cuke | DCIT | | | |-----------------------------------------------------------|---------------------|---------------------|--|--| | 2-GA-29,<br>Teachers<br>Colony…

Prasant Desai, Kolkata vs. DCIT, Cir. 61, Kolkata

In the result, the appeal of the assessee stands allowed

ITA 735/KOL/2024[2013-14]Status: DisposedITAT Kolkata25 Sept 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. No.735/Kol/2024 Assessment Year: 2013-14 Prasant Desai……..……………….………...........………………....Appellant C/O Subash Agarwal & Associates, Advocate, Siddha Gibson, 1, Gibson Lane, Suite – 213, 2Nd Floor, Kolkata – 700069. [Pan: Acypd1511B] Vs. Dcit, Circle-61, Kolkata.……………….…............................…..…..... Respondent Appearances By: Shri Siddharth Agarwal, Advocate, Appeared On Behalf Of The Assessee. Shri Arup Chatterjee, Addl. Cit- Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : July 02, 2024 Date Of Pronouncing The Order : September 25, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 26.02.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Agitated Against The Confirmation Of Addition Of Rs.75,00,000/- Made By The Assessing Officer On Account Of Unsecured Loans Received From M/S Festive Deal Trade Pvt. Ltd. Treating The Same As Bogus.

Section 147Section 148Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. No.735/Kol/2024 Assessment Year: 2013-14 Prasant Desai……..……………….………...........………………....Appellant C/o Subash Agarwal & Associates, Advocate, Siddha Gibson, 1, Gibson Lane, Suite – 213, 2nd Floor, Kolkata – 700069. [PAN: ACYPD1511B] vs. DCIT, Circle-61, Kolkata.……………….…............................…..…..... Respondent Appearances by: Shri Siddharth Agarwal, Advocate, appeared on behalf of the assessee. Shri Arup Chatterjee, A…

Zula Merchandisc Pvt. Ltd., Kolkata vs. ITO, Ward-5(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 553/KOL/2024[2014-15]Status: DisposedITAT Kolkata23 Sept 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar]

Section 68

…aining to demonstrate the same and show the prejudice caused to him. Mere bald assertion of non-observance of the principles of natural justice is of no consequence. 25. Further, Supreme Court in the case of Andaman Timber Industries v. CCE reported in (2015) 281 CTR 241 (SC) has considered that “if there was no material with the Department on the basis of which it could justify its action, and if the statement of the two witnesses who were unknown to the appellant was the only basis of issuing the Show Cause Notice, right to cross examination has to be given and held that we are of the opinion that if the testim…

Smt. Rekha Ganesh, Davangere vs. Assistant Commissioner of Income Tax, Circle-1(1), Davangere

ITA 1275/BANG/2024[2015-16]Status: DisposedITAT Bangalore20 Sept 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian S, JCIT (DR)
Section 131Section 132Section 133ASection 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 1275/Bang/2024 Assessment Year: 2015-16 Smt. Rekha Ganesh, No.22/2-1, Shamanur Kallappa and Sons, Chowkipet, Davangere - 577 001. PAN - AGDPG 8986 E APPELLANT Vs. The Asst. Commissioner of Income Tax, Circle - 1(1), Davangere. RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Subramanian S, JCIT (DR) Date of hearing : 10.09.2024 Date of Pronouncement : 20.09.2024 ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assess…

Megapode Vyapaar Pvt. Ltd., Kolkata vs. D.C.I.T., Central Circle - 1(2), Kolkata

In the result, both the appeals of the assessee in ITA Nos

ITA 99/KOL/2023[2013-2014]Status: DisposedITAT Kolkata13 Sept 2024AY 2013-2014

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Rites Goel, ARFor Respondent: Shri P.P. Barman, DR
Section 143(2)Section 143(3)

…ining to demonstrate the same and show the prejudice caused to him. Mere bald assertion of non-observance of the principles of natural justice is of no consequence. 25. Further, Supreme Court in the case of Andaman Timber Industries v. CCE reported in (2015) 281 CTR 241 (SC) has considered that “if there was no material with the Department on the basis of which it could justify its action, and if the statement of the two witnesses who were unknown to the appellant was the only basis of issuing the Show Cause Notice, right to cross examination has to be given and held that we are of the opinion that if the testim…

Megapode Vyapaar Pvt. Ltd., Kolkata vs. D.C.I.T., Central Circle - 1(2), Kolkata

In the result, both the appeals of the assessee in ITA Nos

ITA 100/KOL/2023[2014-2015]Status: DisposedITAT Kolkata13 Sept 2024AY 2014-2015

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Rites Goel, ARFor Respondent: Shri P.P. Barman, DR
Section 143(2)Section 143(3)

…ining to demonstrate the same and show the prejudice caused to him. Mere bald assertion of non-observance of the principles of natural justice is of no consequence. 25. Further, Supreme Court in the case of Andaman Timber Industries v. CCE reported in (2015) 281 CTR 241 (SC) has considered that “if there was no material with the Department on the basis of which it could justify its action, and if the statement of the two witnesses who were unknown to the appellant was the only basis of issuing the Show Cause Notice, right to cross examination has to be given and held that we are of the opinion that if the testim…

Amol Awasthi, New Delhi vs. DCIT, Central Circle-I, New Delhi

In the result, appeals are allowed, as indicated

ITA 1348/DEL/2024[2018-19]Status: DisposedITAT Delhi13 Sept 2024AY 2018-19

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, Central Circle-1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1347/DEL/2024[2016-17]Status: DisposedITAT Delhi13 Sept 2024AY 2016-17

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1346/DEL/2024[2015-16]Status: DisposedITAT Delhi13 Sept 2024AY 2015-16

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, Central Circle-1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1345/DEL/2024[2014-15]Status: DisposedITAT Delhi13 Sept 2024AY 2014-15

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1344/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Sept 2024AY 2013-14

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1343/DEL/2024[2012-13]Status: DisposedITAT Delhi13 Sept 2024AY 2012-13

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1342/DEL/2024[2011-12]Status: DisposedITAT Delhi13 Sept 2024AY 2011-12

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Jayantilal Bhagwanchand, Bengaluru vs. Income Tax Officer, Ward-5(2)(4), Bangalore

In the result, the appeal of the assessee is allowed

ITA 735/BANG/2024[2011-12]Status: DisposedITAT Bangalore03 Sept 2024AY 2011-12

Bench: Shri George George K & Shri Waseem Ahmedassessment Year : 2011-12

For Appellant: Shri Ravishankar S.V. AdvocateFor Respondent: Shri Ramanathan, Addl. CIT (DR)
Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year : 2011-12 Jayantilal Bhagwanchand, Vs. The Income Tax Officer No.162/1, 5th Main, Ward – 5(2)(4), Chamarajpet, Bengaluru. Bengaluru – 560 018. PAN – AAAJH 3721 R APPELLANT RESPONDENT Assessee by : Shri Ravishankar S.V. Advocate Revenue by : Shri Ramanathan, Addl. CIT (DR) Date of hearing : 13.06.2024 Date of Pronouncement : 03.09.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by…

Jaya Garg, Indore vs. Income Tax Officer, NFAC

Appeal is allowed

ITA 74/IND/2024[2015-2016]Status: DisposedITAT Indore30 Aug 2024AY 2015-2016

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Ms.Jaya Garg, Income-Tax Officer, C-4-C-5, Shvkripa Colony, Nfac, बनाम/ Indore New Delhi Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Agtpg4247L Assessee By Shri Pankaj Shah & Shri Soumya Bumb, Ars Revenue By Shri K. Bala Murali Krishna, Sr. Dr Date Of Hearing 22.08.2024 Date Of Pronouncement 30.08.2024

Section 143(2)Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2015-16 Ms.Jaya Garg, Income-tax Officer, C-4-C-5, Shvkripa Colony, NFAC, बनाम/ Indore New Delhi Vs. (Assessee/Appellant) (Revenue/Respondent) PAN: AGTPG4247L Assessee by Shri Pankaj Shah and Shri Soumya Bumb, ARs Revenue by Shri K. Bala Murali Krishna, Sr. DR Date of Hearing 22.08.2024 Date of Pronouncement 30.08.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 27.11.2023 passed…

Prateek Soni, Indore vs. Income Tax Officer, NFAC New Delhi

Appeal is allowed

ITA 476/IND/2023[2014-2015]Status: DisposedITAT Indore30 Aug 2024AY 2014-2015

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2014-15 Shri Prateek Soni, Income-Tax Officer, 49,Krishna Bagh Colony, Nfac, बनाम/ Indore New Delhi Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Bksps0203G Assessee By Shri Pankaj Shah & Shri Soumya Bumb, Ars Revenue By Shri K.Bala Murali Krishna, Sr. Dr Date Of Hearing 22.08.2024 Date Of Pronouncement 30.08.2024

Section 143(1)Section 143(2)Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2014-15 Shri Prateek Soni, Income-tax Officer, 49,Krishna Bagh Colony, NFAC, बनाम/ Indore New Delhi Vs. (Assessee/Appellant) (Revenue/Respondent) PAN: BKSPS0203G Assessee by Shri Pankaj Shah and Shri Soumya Bumb, ARs Revenue by Shri K.Bala Murali Krishna, Sr. DR Date of Hearing 22.08.2024 Date of Pronouncement 30.08.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 15.11.2023 passe…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2938/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2936/DEL/2023 (Assessment Year: 2015-16) ITA No.2938/DEL/2023 (Assessment Year: 2017-18) ITA No.2940/DEL/2023 (Assessment Year: 2019-20) Shri Anil Chaudhary, vs. ACIT, Central Circle 17, 10210, Library Road, New Delhi. Azad Market, Central Delhi, Delhi – 110 006. (PAN : ACCPC9165C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA REVENUE BY : Ms. Amisha Gupt, CIT DR Date of Hearing : 11.07.2024 Date of Order : 30.08.202…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2936/DEL/2023 (Assessment Year: 2015-16) ITA No.2938/DEL/2023 (Assessment Year: 2017-18) ITA No.2940/DEL/2023 (Assessment Year: 2019-20) Shri Anil Chaudhary, vs. ACIT, Central Circle 17, 10210, Library Road, New Delhi. Azad Market, Central Delhi, Delhi – 110 006. (PAN : ACCPC9165C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA REVENUE BY : Ms. Amisha Gupt, CIT DR Date of Hearing : 11.07.2024 Date of Order : 30.08.202…