Anil Kumar Tantia v. ITO

40 Taxmann.com 333Reported decision2013#9763 most cited

What is Anil Kumar Tantia v. ITO authority for?

Books of account are defined as ledgers, day books, cash books, and other records kept in written form or as printouts of data stored digitally. This definition encompasses all final information related to a person or business.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2024.

Also referred to as

Anil Kumar Tantia v ITO · section 2(124) · definition of books of account · written form · printout of data · digital storage · ledger · day book · cash book

Issues it is cited on

Judgments citing Anil Kumar Tantia v. ITO

Shri Shamlaji Aarogya Seva Trust, Godhra vs. The Pr. CIT (Central), Surat at -Vadodara

In the result, the appeal of the Assessee is dismissed

ITA 138/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad04 Sept 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.138/Ahd/2022 "नधा"रण वष" /Assessment Year : 2017-18 Shri Shamlaji Aarogya Seva Trust The Pr.Cit (Central) बनाम/ Kanelav Road Surat At Vadodara Dhahod Road V/S. Godhra – 389 001 "थायी लेखा सं./Pan: अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr.Advocate & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri H. Phani Raju, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 29/08/2024 घोषणा क" तार"ख /Date Of Pronouncement: 04 /09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Passed By The Ld.Principal Commissioner Of Income Tax (Central), Surat [Hereinafter Referred To As "Pcit"] Under Section 263 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"], For The Assessment Year (Ay) 2017-18, Wherein The Pcit Held That The Assessment Order Passed By The Assessing Officer (Hereinafter Referred To As “Ao”) Under Section 143(3) Of The Act, Dated 16.11.2019, Was Erroneous & Prejudicial To The Interests Of

For Appellant: Shri Tushar Hemani, Sr.Advocate &For Respondent: Shri H. Phani Raju, CIT-DR
Section 12ASection 13(3)Section 133ASection 142(1)Section 143(3)Section 263

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ, “ए“ अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सु"च"ा का"बले, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.138/Ahd/2022 "नधा"रण वष" /Assessment Year : 2017-18 Shri Shamlaji Aarogya Seva Trust The Pr.CIT (Central) बनाम/ Kanelav Road Surat at Vadodara Dhahod Road v/s. Godhra – 389…

Anil Kumar Tantia v. ITO (40 Taxmann.com 333) — Cited in 11 Judgments | BharatTax