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

Ritu Mittal, Burhanpur vs. ITO Burhanpur, Burhanpur

In the result, all grounds raised by the assessee(s) are allowed and appeals filed by the assessee in ITANo

ITA 435/IND/2019[2015-16]Status: DisposedITAT Indore25 May 2021AY 2015-16

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2015-16

Section 10(38)Section 143(3)Section 68

…ty to cross examine Mr. Nishant Niyati was provided even after making specific request. He 6 Smt. Neelam Mittal & Anr ITA No.434 & 435/Ind/2019 submitted that in view of the judgment of the Hon'ble Apex Court in the case of Andaman Timber Industries vs. CCE 281 CTR 241(SC). The impugned addition is liable to be deleted and the proceedings deserves to be quashed as the assessee was not provided any opportunity to cross examine the person on the basis of whose statement addition has been made in the hands of assessee. Ld. Counsel for the assessee also referred to various documents filed in the paper book dated 07…

Neelam Mittal, Burhanpur vs. ITO Burhanpur, Burhanpur

In the result, all grounds raised by the assessee(s) are allowed and appeals filed by the assessee in ITANo

ITA 434/IND/2019[2015-16]Status: DisposedITAT Indore25 May 2021AY 2015-16

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2015-16

Section 10(38)Section 143(3)Section 68

…ty to cross examine Mr. Nishant Niyati was provided even after making specific request. He 6 Smt. Neelam Mittal & Anr ITA No.434 & 435/Ind/2019 submitted that in view of the judgment of the Hon'ble Apex Court in the case of Andaman Timber Industries vs. CCE 281 CTR 241(SC). The impugned addition is liable to be deleted and the proceedings deserves to be quashed as the assessee was not provided any opportunity to cross examine the person on the basis of whose statement addition has been made in the hands of assessee. Ld. Counsel for the assessee also referred to various documents filed in the paper book dated 07…

Smt. Manisha Agrawal, Indore vs. The ITO-4 (3), Indore

In the result appeal of the assessee in ITA No

ITA 410/IND/2019[2014-15]Status: DisposedITAT Indore25 May 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 234ASection 234BSection 68

…nnot be primary evidence or material to nail the assessee and simply based on the statement no addition can be made. This has been held so by various courts, and also by Hon'ble Apex Court in the case of M/s Andaman Tiimber Industries vs. CCE (SC) reported in 127 DTR 241 has held as follows: "According to us, not allowing the assessee to cross-examine the witnesses by the Adjudicating Authority though the statements of those witnesses were made the basis of the impugned order is a serious flaw which makes the order nullity inasmuch as it amounted to violation of principles of 16 Hakumuddin Khambati & Anr ITA No…

Shri Hakimuddin Khambati, Indore vs. ITO-4(4) Range-4, Indore

In the result appeal of the assessee in ITA No

ITA 288/IND/2019[2014-15]Status: DisposedITAT Indore25 May 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 234ASection 234BSection 68

…nnot be primary evidence or material to nail the assessee and simply based on the statement no addition can be made. This has been held so by various courts, and also by Hon'ble Apex Court in the case of M/s Andaman Tiimber Industries vs. CCE (SC) reported in 127 DTR 241 has held as follows: "According to us, not allowing the assessee to cross-examine the witnesses by the Adjudicating Authority though the statements of those witnesses were made the basis of the impugned order is a serious flaw which makes the order nullity inasmuch as it amounted to violation of principles of 16 Hakumuddin Khambati & Anr ITA No…

Kumari Ayushi Nyati, Indore vs. ITO-5(5), Indore

In the result appeals of the assessee(s) namely Kumari

ITA 203/IND/2019[2014-15]Status: DisposedITAT Indore25 May 2021AY 2014-15

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE HON'BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON'BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year:2014-15 Kumari Ayushi Nyati ITO, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 to Vs. 7, Indore (Appellant) (Revenue ) P.A. No.AJPPN2679C Assessment Year:2014-15 Smt. Vijaya Nyati, ITO, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.AAPPN8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam ITO, Dhar Nyati, HUF बनाम/ 5 Nyati Hou…

Manish Kumar Radheshyam Nyati, Dhar vs. ITO, Dhar

In the result appeals of the assessee(s) namely Kumari

ITA 705/IND/2018[14-15]Status: DisposedITAT Indore25 May 2021

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE HON'BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON'BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year:2014-15 Kumari Ayushi Nyati ITO, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 to Vs. 7, Indore (Appellant) (Revenue ) P.A. No.AJPPN2679C Assessment Year:2014-15 Smt. Vijaya Nyati, ITO, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.AAPPN8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam ITO, Dhar Nyati, HUF बनाम/ 5 Nyati Hou…

Vijay Radheshyam Nyati HUF, Dhar vs. ITO, Dhar

In the result appeals of the assessee(s) namely Kumari

ITA 704/IND/2018[14-15]Status: DisposedITAT Indore25 May 2021

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE HON'BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON'BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year:2014-15 Kumari Ayushi Nyati ITO, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 to Vs. 7, Indore (Appellant) (Revenue ) P.A. No.AJPPN2679C Assessment Year:2014-15 Smt. Vijaya Nyati, ITO, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.AAPPN8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam ITO, Dhar Nyati, HUF बनाम/ 5 Nyati Hou…

Smt Vijaya Nyati, Dhar vs. ITO, Dhar

In the result appeals of the assessee(s) namely Kumari

ITA 703/IND/2018[14-15]Status: DisposedITAT Indore25 May 2021

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE HON'BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON'BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year:2014-15 Kumari Ayushi Nyati ITO, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 to Vs. 7, Indore (Appellant) (Revenue ) P.A. No.AJPPN2679C Assessment Year:2014-15 Smt. Vijaya Nyati, ITO, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.AAPPN8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam ITO, Dhar Nyati, HUF बनाम/ 5 Nyati Hou…

M/S Met Pro Chemicals, Mumbai vs. ACIT 17 (2), Mumbai

In the result, the appeal is allowed

ITA 7273/MUM/2019[2011-12]Status: DisposedITAT Mumbai19 May 2021AY 2011-12
Section 143(3)Section 147Section 234BSection 35Section 35A

…ITA No. 7273/Mum/2019 Assessment year: 2011-12 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'SMC' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), Assessment year: 2011-12 Met Pro Chemicals …………………….. Appellant 208, Alankar Building, Samuel Street, Masjid Bander, Mumbai 400003 [PAN: AABFM0950E] Vs. Income Tax Officer Ward 17(2)(2) Mumbai ……………………Respondent Appearances by Manoj Pandit for the appellant Sunil Deshpande for the respondent Date of concluding the hearing : May 12, 2021 Date of pronouncement : May 19, 2021 O R D E R Per Pramod Kumar, VP: 1. This appeal, filed by the assessee, calls…

Sunita Gadde, New Delhi vs. ITO, Ward- 10(1), New Delhi

In the result, appeal of Assessee Partly Allowed

ITA 6855/DEL/2018[2009-10]Status: DisposedITAT Delhi13 May 2021AY 2009-10

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Mr. Pranshu Goel, C.AFor Respondent: Shri H.K. Choudhry, CIT-DR
Section 131Section 147Section 148

…fore, such statement and material collected at the back of the assessee, cannot be read in evidence against the assessee. We rely upon the Judgments of Hon’ble Supreme Court in the cases of Kishan Chand Chellaram 125 ITR 713 (SC) and Andaman Timber Industries 281 CTR 214 (SC). The Ld. CIT(A) without any justification has rejected the contention of assessee that is not an absolute right of assessee to 13 ITA.No.6855/Del./2018 Smt. Sunita Gadde, New Delhi. cross-examine the statement of Smt. Jaya Sharma. These facts clearly disentitle the Revenue to use the statement of Smt. Jaya Sharma recorded under section 131 o…

M/S. Microsun Solar Tech Private Limited, Bangalore vs. Income Tax Officer, Ward- 4(1)(3), Bangalore

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 156/BANG/2020[2015-16]Status: DisposedITAT Bangalore16 Apr 2021AY 2015-16

Bench: Shri B. R. Baskaran“Smc” Assessment Year: 2015-16

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri Ganesh Ghale, Standing Counsel
Section 143(1)Section 148Section 271(1)(c)Section 68

…that the A.O. did not allow the opportunity of cross examination to the assessee when he is placing reliance on the statement given by Shri Vipul Vidur Bhat. He submitted that the Hon’ble Supreme Court, in the case of Andaman Timber Industries Vs. CIT (2015) 127 DTR 241, has held that non-providing of opportunity for cross examination is a serious flaw rendering the order a nullity in as much as it amounted to violation of principles of natural justice. 7. On the contrary, the Ld. D.R. submitted that the assessee did not ask for opportunity of cross examination before the A.O. and it is urged for the first time…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Lambda Therapeutic Research Ltd., Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 2114/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

Lambda Therapeutic Research Ltd., Ahmedabad vs. DCIT Circle-2(1) (2), Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 1751/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

The DCIT, Circle-2(1)(2), Ahmedabad vs. M/S. Lambda Therapeutic Research Ltd., Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 2293/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

Lambda Therapeutic Research Limited, Ahmedabad vs. The Jt. CIT, Range-4, Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 3492/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

Dy.Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad vs. M/S. Lamda Therapeutic Research Ltd., Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 3470/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

Lambda Therapeutic Research Limited, Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 2276/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

Savita Holdings Pvt. Ltd., Delhi vs. ITO, Ward- 22(4), New Delhi

ITA 1389/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Mar 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Suresh Kumar Gupta, C.AFor Respondent: Shri Prakash Dubey, Sr. D.R
Section 143(1)Section 147Section 148Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.No.1389/Del./2019 Assessment Year 2010-2011 M/s Savita Holdings Pvt. ITO Ltd. Ward 22(4) [vs. B-1/14, Rana Pratap Bagh, New Delhi. Delhi. PAN No. AABCS3394P (Appellant) (Respondent) For Assessee : Shri Suresh Kumar Gupta, C.A. For Revenue : Shri Prakash Dubey, Sr. D.R. Date of Hearing : 10.03.2021 Date of Pronouncement : 19.03.2021 ORDER PER BHAVNESH SAINI, J.M. This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-31, New Delhi dat…

Space Chem Engineers Private Limited, Ghaziabad vs. ITO Ward-2(3), Ghaziabad

In the result the appeal filed by the assessee is allowed

ITA 1791/DEL/2019[2008-09]Status: DisposedITAT Delhi18 Mar 2021AY 2008-09

Bench: Shri R.K. Pandaasstt. Year 2008-09

For Appellant: Shri Akhilesh Kumar, AdvocateFor Respondent: Shri Sanjiv Mahajan, Sr. DR
Section 142(1)Section 147Section 148Section 271(1)(b)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-1”: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Asstt. Year 2008-09 Space Chem Engineers Vs. ITO, Ward -2(3) Private Limited, 206-207, Ghaziabad. Ansal Satyam RDC, Ghaziabad Uttar Pradesh 201 002 PAN AALCS8969E (Appellant) (Respondent) Assessee by: Shri Akhilesh Kumar, Advocate Shri Pushkar Pandey, Advocate Department by : Shri Sanjiv Mahajan, Sr. DR Date of Hearing 11/02/2021 Date of 18/03/2021 pronouncement O R D E R PER R.K. PANDA, AM This appeal filed by the assessee is directed against the order dated 4th December, 20…

Dr. Jwalit H. Sheth, Baroda vs. The Dy.CIT., Circle-3(1), Baroda

ITA 1855/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad17 Mar 2021AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1855/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2010-2011 & आयकर अपील सं./Ita No.1856/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2013-2014 Dr.Jwalit H. Sheth, D.C.I.T., Neuro Surgical Hospital, Vs. Circle 3(1), Sanstha Vasahat, Vadodara. Vadodara-390001. Pan: Abwps4325H

For Appellant: Shri Tushar Hemani, Sr. Advocate with Shri P.B. Parmar, A.RsFor Respondent: Shri S.S. Shukla, Sr. DR
Section 147Section 69B

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 1855/AHD/2018 "नधा"रण वष"/Asstt. Year: 2010-2011 & आयकर अपील सं./ITA No.1856/AHD/2018 "नधा"रण वष"/Asstt. Year: 2013-2014 Dr.Jwalit H. Sheth, D.C.I.T., Neuro Surgical Hospital, Vs. Circle 3(1), Sanstha Vasahat, Vadodara. Vadodara-390001. PAN: ABWPS4325H (Applicant) (Respondent) Assessee by : Shri Tushar Hemani, Sr. Advocate with Shri P.B. Parmar, A.Rs Revenue by :…