Anil Minda v. CIT

148 Taxmann.com 407Supreme Court of India2023#5279 most cited

What is Anil Minda v. CIT authority for?

The date of conclusion of a search is determined by when the search actually ends, not by the date of the warrant or initial execution, impacting assessment limitation periods.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Also referred to as

Anil Minda v CIT · section 153B · section 132(3) · section 132(5) · section 132(8A) · search conclusion date · limitation period · warrant of authorisation · Panchnama

Sections most often in play

Section 153BSection 115BBESection 132(3)Section 132(8A)Section 153ASection 68Section 69CSection 250
Read the full judgment

Issues it is cited on

section 132(5)section 132(3)section 132(2)section 65(b)section 158besection 153b(1)(a)section 119(1)section 65asection 62section 153(2)warrant of authorisationtime barred assessment

Judgments citing Anil Minda v. CIT

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

ITA 940/BANG/2025[2021-22]Status: DisposedITAT Bangalore13 Nov 2025AY 2021-22
For Appellant: Shri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: Shri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n‘B’ BENCH, BANGALORE\nBEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND\nSHRI SOUNDARARAJAN K, JUDICIAL MEMBER\nITA No. 939 & 940/Bang/2025\n Assessment Year: 2020-21 & 2021-22\nM/s Sri Srinivasa Educational &\nCharitable Trust,\nNo.619/G, 36th Cross, 2nd Block,\nRajajinagar,\nBangalore – 560 010.\nVs.\nThe Dy. Commissioner of\nIncome Tax,\nCentral Circle – 2(3),\nBangalore.\nPAN – AAGCS 0925 B\nAPPELLANT RESPONDENT\nAssessee by : Shri M.V Prasad, CA & Shri KS Rajendra Kumar,\nIRS (Retired)\nRevenue by : Shri Muthu Shankar, CIT &\nShri Subramanian S, JCIT - (…

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

ITA 939/BANG/2025[2020-21]Status: DisposedITAT Bangalore13 Nov 2025AY 2020-21
For Appellant: \nShri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: \nShri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL \n‘B’ BENCH, BANGALORE\nBEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND\nSHRI SOUNDARARAJAN K, JUDICIAL MEMBER\nITA No. 939 & 940/Bang/2025\n Assessment Year: 2020-21 & 2021-22\n\nM/s Sri Srinivasa Educational &\nCharitable Trust,\nNo.619/G, 36th Cross, 2nd Block,\nRajajinagar,\nBangalore – 560 010.\nPAN – AAGCS 0925 B\nAPPELLANT\n\nAssessee by :\nShri M.V Prasad, CA & Shri KS Rajendra Kumar,\nIRS (Retired)\nRevenue by :\nShri Muthu Shankar, CIT &\nShri Subramanian S, JCIT - (DRs)\nDate of hearing : 14.11.2025\nDate of Pronouncement : 26.11.2025\n\nVs.\n\nTh…

MR ISMAIL MUHAMMAD KHAN ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4289/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

MR ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4288/MUM/2023[2019-20]Status: DisposedITAT Mumbai20 Jun 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

MR ISMAIL MUHAMMAD KHAN ,MUMBAI vs. ASSISATNT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4286/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4273/MUM/2023[2016-17]Status: DisposedITAT Mumbai20 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME, CENTRAL CIRCLE-1 (2),, MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4272/MUM/2023[2017-18]Status: DisposedITAT Mumbai20 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the\nassessees are stands allowed

ITA 4267/MUM/2023[2011-12]Status: DisposedITAT Mumbai20 Jun 2025AY 2011-12
Section 153ASection 250Section 68Section 69C

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“C” BENCH MUMBAI\nBEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\n\n| ITA No. | A.Y | Applicant | Respondent |\n|---|---|---|---|\n| 3347/Mum/2023 | 2016-17 | M/s Index Logistics Pvt | ACIT, CC-1(2) |\n| 3346/Mum/2023 | 2017-18 | Ltd, | Room No. 906, 9th |\n| 3362/Mum/2023 | 2018-19 | 105, Ascot Centre, | Floor, Pratishta |\n| 3361/Mum/2023 | 2019-20 | Sahara Airport Road, | Bhavan |\n| 3360/Mum/2023 | 2020-21 | Andheri (E), Mumbai | MK Road, Mumbai |\n| | | PAN - AABCI3631H | |\n| 4267/Mum/2023 | 2011-12 | I…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3362/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3361/MUM/2023[2019-20]Status: DisposedITAT Mumbai20 Jun 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3360/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3347/MUM/2023[2016-17]Status: DisposedITAT Mumbai20 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3346/MUM/2023[2017-18]Status: DisposedITAT Mumbai20 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 180/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ussed in the order of the Ld. CIT(A). The Ld. CIT(A) after considering the various submissions of the assessee and the case laws relied on by the assessee, taking support in the decision of the Hon’ble Supreme Court in the case of Anil Minda vs. CIT [2023] 148 Taxmann.com 407 dismissed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the assessee is in appeal before the Tribunal by raising the following grounds of appeal: “1. On the facts and circumstances of the case, the Ld. CIT (A) erred both in law and on facts. 2. On the facts and circumstances of the case, the Ld. CIT(A) erred in n…

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 179/VIZ/2023[2019-20]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ussed in the order of the Ld. CIT(A). The Ld. CIT(A) after considering the various submissions of the assessee and the case laws relied on by the assessee, taking support in the decision of the Hon’ble Supreme Court in the case of Anil Minda vs. CIT [2023] 148 Taxmann.com 407 dismissed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the assessee is in appeal before the Tribunal by raising the following grounds of appeal: “1. On the facts and circumstances of the case, the Ld. CIT (A) erred both in law and on facts. 2. On the facts and circumstances of the case, the Ld. CIT(A) erred in n…

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 178/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ussed in the order of the Ld. CIT(A). The Ld. CIT(A) after considering the various submissions of the assessee and the case laws relied on by the assessee, taking support in the decision of the Hon’ble Supreme Court in the case of Anil Minda vs. CIT [2023] 148 Taxmann.com 407 dismissed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the assessee is in appeal before the Tribunal by raising the following grounds of appeal: “1. On the facts and circumstances of the case, the Ld. CIT (A) erred both in law and on facts. 2. On the facts and circumstances of the case, the Ld. CIT(A) erred in n…

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 177/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ussed in the order of the Ld. CIT(A). The Ld. CIT(A) after considering the various submissions of the assessee and the case laws relied on by the assessee, taking support in the decision of the Hon’ble Supreme Court in the case of Anil Minda vs. CIT [2023] 148 Taxmann.com 407 dismissed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the assessee is in appeal before the Tribunal by raising the following grounds of appeal: “1. On the facts and circumstances of the case, the Ld. CIT (A) erred both in law and on facts. 2. On the facts and circumstances of the case, the Ld. CIT(A) erred in n…

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 176/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ussed in the order of the Ld. CIT(A). The Ld. CIT(A) after considering the various submissions of the assessee and the case laws relied on by the assessee, taking support in the decision of the Hon’ble Supreme Court in the case of Anil Minda vs. CIT [2023] 148 Taxmann.com 407 dismissed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the assessee is in appeal before the Tribunal by raising the following grounds of appeal: “1. On the facts and circumstances of the case, the Ld. CIT (A) erred both in law and on facts. 2. On the facts and circumstances of the case, the Ld. CIT(A) erred in n…

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 175/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ussed in the order of the Ld. CIT(A). The Ld. CIT(A) after considering the various submissions of the assessee and the case laws relied on by the assessee, taking support in the decision of the Hon’ble Supreme Court in the case of Anil Minda vs. CIT [2023] 148 Taxmann.com 407 dismissed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the assessee is in appeal before the Tribunal by raising the following grounds of appeal: “1. On the facts and circumstances of the case, the Ld. CIT (A) erred both in law and on facts. 2. On the facts and circumstances of the case, the Ld. CIT(A) erred in n…

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 174/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ussed in the order of the Ld. CIT(A). The Ld. CIT(A) after considering the various submissions of the assessee and the case laws relied on by the assessee, taking support in the decision of the Hon’ble Supreme Court in the case of Anil Minda vs. CIT [2023] 148 Taxmann.com 407 dismissed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the assessee is in appeal before the Tribunal by raising the following grounds of appeal: “1. On the facts and circumstances of the case, the Ld. CIT (A) erred both in law and on facts. 2. On the facts and circumstances of the case, the Ld. CIT(A) erred in n…

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