Asstt. CIT v. Hotel Blue Moon

188 Taxmann 113Supreme Court of India2010#1354 most cited
84

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Sections most often in play

Section 143(2)Section 143(3)Section 148Section 147Section 153ASection 69Section 132Section 250
Read the full judgment

Issues it is cited on

section 2(7a)section 292bbsection 139(9)section 54ecretraction of statementcircular tradingsection 292bannual valuesection 158bcstatement under section 132(4)section 120retracted statement

Judgments citing Asstt. CIT v. Hotel Blue Moon

Pramod Lakra, Deputy Commissioner of Income Tax, Circle 11(1), Kolkata vs. M/S. Amicus Healthcare Services & Solutions Pvt. Ltd., Kolkata

Appeal of the revenue is dismissed

ITA 2572/KOL/2024[2013-14]Status: DisposedITAT Kolkata09 Jul 2025AY 2013-14

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 143(2)Section 148Section 148ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH”, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 2572/KOL/2024 (Assessment Year 2013-14) Pramod Lakra, Deputy Commissioner of Income Tax, Circle 11(1), Kolkata Aayakar Bhawan, 6th Floor, P-7, Chowringhee Square, Kolkata – 700069 ……..…...…………….... Appellant vs. M/s Amicus Healthcare Services & Solutions Pvt. Ltd., 41, Ballygunge Terrace, Golpark, Kolkata – 700029 [PAN: AAGCA7409N] ................................. Respondent Appearances by: Assessee represented by : None Department represented by : Pankaj Pandey, Add…

Madhuben Narottambhai Patel, Na vs. Arivs.ITO, Ward-3, Navsari

In the result, appeal of the assessee is allowed

ITA 967/SRT/2024[2012-13]Status: DisposedITAT Surat28 Feb 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.967/Srt/2024 Assessment Year: (2012-13) (Hybrid Hearing) Madhuben Narottambhai Patel Income Tax Officer, Ward-3, बनाम/ C/O Modern Furniture, Navsari, Room No.206, Income Vs. Brahman Faliya, Khergam Tax Officer, Char Pool, Awabaug, Road, Chikhli, Navsari-396 521 Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bsppp 1158 N (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Rajesh Upadhyay, Ar राज" की ओर से /Respondent By Shri Mukesh Jain, Sr-Dr सुनवाई की तारीख/Date Of Hearing 27/02/2025 उद्घोषणा की तारीख/Date Of Pronouncement 28/02/2025

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.967/SRT/2024 Assessment Year: (2012-13) (Hybrid hearing) Madhuben Narottambhai Patel Income Tax Officer, Ward-3, बनाम/ C/o Modern Furniture, Navsari, Room No.206, Income Vs. Brahman Faliya, Khergam Tax Officer, Char Pool, Awabaug, Road, Chikhli, Navsari-396 521 Navsari-396 445 "थायीलेखासं./जीआइआरसं./PAN/GIR No: BSPPP 1158 N (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Rajesh Upadhyay, AR राज" की ओर से /Respondent…

Ashok Kumar Maiti, Panskura vs. Asst Commissioner Cir 1(1), Kolkata

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

ITA 1325/KOL/2023[2014-15]Status: DisposedITAT Kolkata06 Feb 2025AY 2014-15

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 133(6)Section 143(3)Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'डी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA श्री दुव्वुरु आरएल रेड्डी, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI DUVVURU RL REDDY, VICE PRESIDENT (KZ) & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1325/KOL/2023 Assessment Year: 2014-15 Ashok Kumar Maiti Asst. Commissioner, Cir- Vs. 1(1), Kolkata (Appellant) (Respondent) PAN: AEPPM4630M Appearances: Assessee represented by : Sukumar Mondal, AR. Department represented by : Amuldeep Kaur, Addl. CIT, Sr. DR. Date of concluding the hearing : February 3rd…

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…

Income Tax Officer, Ward 1 and Tps, Kannur vs. Puducheri Raghavan Venugopal, Thalassery, Kannur

ITA 147/COCH/2024[2016-17]Status: DisposedITAT Cochin25 Sept 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri R. KrishnanFor Respondent: Shri Dr. S. Pandian, CIT-DR
Section 143(2)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER I.T.A.Nos.141, 142, 143 & 147/COCH./2024 Assessment Years 2016-2017, 2017-18, 2016-17 & 2016-17 Shri Puducheri Raghavan The Income Tax Officer, Venugopal, Gynaecologist, Ward-1, TPS, Income Tax vs. Josegiri Hospital, Mithila, Office, Aayakar Bhavan, Pallikunnu Road, Thalassery, Kannothumchal, KANNUR. KANNUR – 670 101. KERALA KERALA. PIN – 670 006 PAN ABNPV4962A (Appellant) (Respondent) For Assessee : Shri R. Krishnan For Revenue : Shri Dr. S. Pandian, CIT-DR Date o…

Income Tax Officer Ward 27(3) Haldia, Haldia vs. Goutam Guria, East Medinipur

In the result, the appeal filed by the Revenue is dismissed

ITA 1028/KOL/2023[2010-11]Status: DisposedITAT Kolkata05 Jun 2024AY 2010-11

Bench: Dr. Manish Borad & Pradip Kumar Choubey

Section 142(1)Section 143(2)Section 144Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सदस्य एवं श्री प्रदीप कुमार चौबे, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.: 1028/KOL/2023 Assessment Year: 2010-11 ITO, Ward-27(3), Haldia...........................................................Appellant Vs. Goutam Guria......................................................................Respondent [PAN: AFLPG 9942 B] Appearances: Department represented by: Arup Chatterjee, Addl. CIT. Assessee repr…

M/S. G.P. Infraventures, Raipur vs. Income Tax Officer-1(4), Raipur

The appeal of the department stands disposed off

ITA 94/RPR/2020[2015-16]Status: DisposedITAT Raipur23 Nov 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

For Appellant: Shri Sunil Kumar Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 40ASection 40A(3)Section 68

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM (ITA No.76/RPR/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), v M/s G.P. Infraventures, 1st Floor, Aayakar Bhavan, s Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) PAN: AANFG6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (ITA No.94/RPR/2020) (Assessment Year: 2015-16) M/s G.P. Infraventures, v Income Tax Officer-1(4), Shree Tower, S…

Income Tax Officer, Ward-1(4), Raipur vs. Mesers G P Infraventures, Raipur

The appeal of the department stands disposed off

ITA 76/RPR/2020[2015-16]Status: DisposedITAT Raipur23 Nov 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

For Appellant: Shri Sunil Kumar Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 40ASection 40A(3)Section 68

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM (ITA No.76/RPR/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), v M/s G.P. Infraventures, 1st Floor, Aayakar Bhavan, s Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) PAN: AANFG6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (ITA No.94/RPR/2020) (Assessment Year: 2015-16) M/s G.P. Infraventures, v Income Tax Officer-1(4), Shree Tower, S…

DCIT Central Circle-2(4), Mumbai vs. Ronak Gems Private Limited, Mumbai

In the result, appeal of the Revenue is allowed for statistical

ITA 1496/MUM/2023[2017-2018]Status: DisposedITAT Mumbai15 Nov 2023AY 2017-2018

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 Dcit Central Circle- 2(4) M/S Ronak Gems Pvt Ltd Room No. 802, 8Th Floor, 311, Mehta Bhavan, Shop No. Vs. Prathishtha Bhavan, M.K. 5, Opp. Charni Road, Road Churchgate, Mumbai- 400 004 Mumbai- 400020 Pan No. Aabcr 7550 G Appellant Respondent Assessee By : Mr. Nishit Gandhi, Ms. Madhuri Tambe & Aishwarya Wanikar Revenue By : Smt. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 09/11/2023 Date Of Pronouncement : 15/11/2023

For Appellant: Mr. Nishit Gandhi, Ms. MadhuriFor Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2017-18 DCIT Central Circle- 2(4) M/s Ronak Gems Pvt Ltd Room No. 802, 8th Floor, 311, Mehta Bhavan, Shop No. Vs. Prathishtha Bhavan, M.K. 5, Opp. Charni Road, Road Churchgate, Mumbai- 400 004 Mumbai- 400020 PAN No. AABCR 7550 G Appellant Respondent Assessee by : Mr. Nishit Gandhi, Ms. Madhuri Tambe & Aishwarya Wanikar Revenue by : Smt. Sanyogita Nagpal, CIT-DR : Date of Hearing 09/11/2023 Date of pronouncement : 15/11/2023 ORDER PER OM PRAKASH…

ACIT, Central Circle-2, Patna vs. Kumar Arunodaya, Patna

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 98/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 33/PAT/2020 Assessment Year : 2013-14 Kumar Arunodaya Vs. ACIT, Circle-6, Patna (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 89/PAT/2020 Assessment Year : 2012-13 DCIT, Circle-4, Patna Vs. Kumar Arunodaya (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") C.O. No. 2/PAT/2021 (Arising out of I.T.A. No. 89/PAT/2020) Assessment Year : 2012-13 Kumar Arunodaya Vs. DCIT, Circle-4, Patna (PAN: AC…

Kumar Arunodaya, Patna vs. Assistant Commissioner of Income Tax - 6, Patna [New – Deputy Commissioner of Income Tax, Central Circle – 2, Patna]

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 96/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 33/PAT/2020 Assessment Year : 2013-14 Kumar Arunodaya Vs. ACIT, Circle-6, Patna (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 89/PAT/2020 Assessment Year : 2012-13 DCIT, Circle-4, Patna Vs. Kumar Arunodaya (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") C.O. No. 2/PAT/2021 (Arising out of I.T.A. No. 89/PAT/2020) Assessment Year : 2012-13 Kumar Arunodaya Vs. DCIT, Circle-4, Patna (PAN: AC…

ACIT, Circle-4, Patna vs. Kumar Arunodaya, Patna

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 94/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 33/PAT/2020 Assessment Year : 2013-14 Kumar Arunodaya Vs. ACIT, Circle-6, Patna (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 89/PAT/2020 Assessment Year : 2012-13 DCIT, Circle-4, Patna Vs. Kumar Arunodaya (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") C.O. No. 2/PAT/2021 (Arising out of I.T.A. No. 89/PAT/2020) Assessment Year : 2012-13 Kumar Arunodaya Vs. DCIT, Circle-4, Patna (PAN: AC…

DCIT, Circle-4, Patna vs. Kumar Arunodaya, Patna

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 89/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 33/PAT/2020 Assessment Year : 2013-14 Kumar Arunodaya Vs. ACIT, Circle-6, Patna (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 89/PAT/2020 Assessment Year : 2012-13 DCIT, Circle-4, Patna Vs. Kumar Arunodaya (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") C.O. No. 2/PAT/2021 (Arising out of I.T.A. No. 89/PAT/2020) Assessment Year : 2012-13 Kumar Arunodaya Vs. DCIT, Circle-4, Patna (PAN: AC…

Kumar Arunosaya, Patna vs. A.O., Circle-6, Patna

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 33/PAT/2020[2013-14]Status: HeardITAT Patna07 Nov 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 33/PAT/2020 Assessment Year : 2013-14 Kumar Arunodaya Vs. ACIT, Circle-6, Patna (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 89/PAT/2020 Assessment Year : 2012-13 DCIT, Circle-4, Patna Vs. Kumar Arunodaya (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") C.O. No. 2/PAT/2021 (Arising out of I.T.A. No. 89/PAT/2020) Assessment Year : 2012-13 Kumar Arunodaya Vs. DCIT, Circle-4, Patna (PAN: AC…

Income Tax Officer, Ward-2(3)(8), Surat vs. Mahaveer Shantilal Jain, Surat

ITA 453/SRT/2019[2013-14]Status: DisposedITAT Surat25 Sept 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.453/Srt/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The Ito, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/S Mukesh Diamonds, 1St Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New Dtc, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqupj6439L Appellant By Shri Ritesh Mishra, Cit(Dr) Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 08/09/2023 Date Of Pronouncement 25/09/2023

Section 142(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.453/SRT/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The ITO, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/s Mukesh Diamonds, 1st Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New DTC, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AQUPJ6439L Appellant by Shri Ritesh Mishra, CIT(DR) Respondent by Shri P. M. Jagasheth, CA Date of Hearing 08/09/2023 Date of Pronouncement 25/09/2023 आदेश / O R D E R PER DR.…

Balmukund M Vaishnav, Surat vs. Income Tax Officer, Ward-2(3)(7), Surat

ITA 205/SRT/2019[2013-14]Status: DisposedITAT Surat25 Sept 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.204/Srt/2019 Assessment Year: (2013-14) (Physical Hearing) The Ito, Ward-2(3)(7), Vs. Balmukund M. Vaishnav, Surat. 5B/1054, Ramnanth Mahadev Ni Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent) आयकर अपील सं./Ita No.205/Srt/2019 Assessment Year: (2013-14) Balmukund M. Vaishnav, Vs. The Ito, Ward-2(3)(7), 5B/1054, Ramnanth Mahadev Ni Surat. Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent)

Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.204/SRT/2019 Assessment Year: (2013-14) (Physical Hearing) The ITO, Ward-2(3)(7), Vs. Balmukund M. Vaishnav, Surat. 5B/1054, Ramnanth Mahadev Ni Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AOKPV5065Q (Appellant) (Respondent) आयकर अपील सं./ITA No.205/SRT/2019 Assessment Year: (2013-14) Balmukund M. Vaishnav, Vs. The ITO, Ward-2(3)(7), 5B/1054, Ramnanth Mahadev Ni Surat. Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AOKPV5065Q (Appellant) (…

Gonuguntla Nirmala Devi, Annatapur vs. ACIT, Circle-1, Anantapur

In the result, the appeal of the assessee is dismissed

ITA 412/HYD/2022[2012-13]Status: HeardITAT Hyderabad17 Aug 2023AY 2012-13
For Appellant: Shri R. Venkataraman, AR
Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 412/Hyd/2022 (निर्धारण वर्ष / Assessment Year: 2012-13) Gonuguntla Nirmala Devi, Vs. The Asst. Commissioner of Anantapur Income Tax, [PAN No. AIBPD2345Q] Circle-1, Anantapur अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा / Assessee by: Shri R. Venkataraman, AR राजस्‍वजस्‍व द्वारा Ms. Sheetal Sarin, DR / Revenue by: सुनवाई ई की तारीखरीख/Date of hearing: 07/08/2023 घोषणा की तारी…

Commissioner of Income Tax vs. Deepsons Southened

ITA/1008/2018HC Delhi11 Aug 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 132Section 143(1)Section 147Section 148Section 158B

…sed on the issues which had arisen during the block assessment proceedings, as there is, in law, no impediment in adopting such an approach. In this regard, Mr Agarwal relied upon a judgment rendered by the Supreme Court in ACIT v. Hotel Blue Moon, [2010] 188 Taxmann 113 (SC). 27. Dr Rakesh Gupta, who appears on behalf of the respondent/assessee, on the other hand, contends to the contrary. 28. In our view, this aspect of the matter need not detain us since both the CIT(A) and the Tribunal have dealt with the matter on merits, as well. 29. Insofar as the merits of the matter are concerned, the Trib…

Smt. Parminder Kaur Brar, Kotkapura vs. Principal Commissioner of Income Tax -1, Amritsar

In the result, the appeal of the assessee bearing ITA No

ITA 72/ASR/2022[2011-12]Status: DisposedITAT Amritsar22 Jun 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 148Section 263Section 263oSection 54

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.72/Asr/2022 Assessment Year: 2011-12 Parminder Kaur Brar, Vs. PCIT-1, Street No. 8 R, Hira Singh Amritsar. Nagar, Kotkapura. Punjab. [PAN:-ANBPK5587G] (Appellant) (Respondent) Appellant by Sh. J. K. Gupta, Adv. Respondent by Sh. S. R. Kaushik, CIT.DR Date of Hearing 20.06.2023 Date of Pronouncement 22.06.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Pr. Commissioner of Income Tax-1,Amrits…