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

Punnu Synthetics Private Limited, Amritsar vs. Income Tax Officer Ward- 5 (4), Amritsar

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

ITA 35/ASR/2023[2017-18]Status: DisposedITAT Amritsar14 Jun 2023AY 2017-18

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

Section 115BSection 143(2)Section 144Section 144oSection 250(6)Section 250oSection 69A

…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.35/Asr/2023 Assessment Year: 2017-18 Punnu Synthetics Pvt. Ltd. 4-A Vs. ITO, Ward-5(4), Court Road, Amritsar Amritsar. [PAN:-AACCP1604N] (Appellant) (Respondent) Appellant by Sh. Vir Sen Aggarwal, ITP. Respondent by Sh. Rohit Mehra, CIT. DR Date of Hearing 30.05.2023 Date of Pronouncement 14.06.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assesseewas filed against the order of the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi,…

Shri. Bangalore Narayan Das, Bengaluru vs. Income-Tax Officer, (International Taxation-1(1), Bengaluru

In the result the appeal filed by the assessee for assessment year 2014-15 & 2017-18 stands allowed

ITA 121/BANG/2022[2017-18]Status: DisposedITAT Bangalore17 Mar 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18)

For Appellant: Shri Ravishankar. S.V, Advocate and Sri Joseph VargheseFor Respondent: Sri Gudimella V.P.Pavan Kumar
Section 115BSection 144Section 147Section 153Section 234ASection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, Accountant Member and Smt. Beena Pillai, Judicial Member IT(IT)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18) Shri Bangalore Narayan vs Income Tax Officer Ward Das International Taxation -1(1) No.600, Chandana, Income Tax Department 19th Cross Bengaluru, BMTC Building 23rd A Main, HSR Layout 80 ft Road, 6th Block 2nd Stage Koramangala Bengaluru-560 101 Bengaluru-5600 095 PAN – ALVPD7252K (Appellant) (Respondent) Assessee by: Shri Ravishankar. S.V, Advocate and Sri Joseph Varghese, Advocate Revenu…

Shri. Bangalore Narayan Das, Bengaluru vs. Income-Tax Officer, (International Taxation-1(1), Bengaluru

In the result the appeal filed by the assessee for assessment year 2014-15 & 2017-18 stands allowed

ITA 120/BANG/2022[2014-15]Status: DisposedITAT Bangalore17 Mar 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18)

For Appellant: Shri Ravishankar. S.V, Advocate and Sri Joseph VargheseFor Respondent: Sri Gudimella V.P.Pavan Kumar
Section 115BSection 144Section 147Section 153Section 234ASection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, Accountant Member and Smt. Beena Pillai, Judicial Member IT(IT)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18) Shri Bangalore Narayan vs Income Tax Officer Ward Das International Taxation -1(1) No.600, Chandana, Income Tax Department 19th Cross Bengaluru, BMTC Building 23rd A Main, HSR Layout 80 ft Road, 6th Block 2nd Stage Koramangala Bengaluru-560 101 Bengaluru-5600 095 PAN – ALVPD7252K (Appellant) (Respondent) Assessee by: Shri Ravishankar. S.V, Advocate and Sri Joseph Varghese, Advocate Revenu…

M/S. Global Associates, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

In the result, the appeals filed by the assessee for AYs 2008-09

ITA 17/BANG/2021[2012-13]Status: DisposedITAT Bangalore09 Feb 2023AY 2012-13

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 13 to 17/Bang/2021 Assessment years : 2008-09 to 2012-13 M/s. Global Associates, Vs. The Deputy Commissioner No.14, 6th floor, of Income Tax, Geneva House, Central Circle 1(4), Cunningham Road, Bengaluru. Bangalore – 560 001. PAN: AAGFG 0074L APPELLANT RESPONDENT Appellant by : Shri Tata Krishna, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.02.2023 Date of Pronouncement : 09.02.2023 O R D E R Per Bench These ap…

M/S. Global Associates, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

In the result, the appeals filed by the assessee for AYs 2008-09

ITA 16/BANG/2021[2011-12]Status: DisposedITAT Bangalore09 Feb 2023AY 2011-12

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 13 to 17/Bang/2021 Assessment years : 2008-09 to 2012-13 M/s. Global Associates, Vs. The Deputy Commissioner No.14, 6th floor, of Income Tax, Geneva House, Central Circle 1(4), Cunningham Road, Bengaluru. Bangalore – 560 001. PAN: AAGFG 0074L APPELLANT RESPONDENT Appellant by : Shri Tata Krishna, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.02.2023 Date of Pronouncement : 09.02.2023 O R D E R Per Bench These ap…

M/S. Global Associates, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

In the result, the appeals filed by the assessee for AYs 2008-09

ITA 15/BANG/2021[2010-11]Status: DisposedITAT Bangalore09 Feb 2023AY 2010-11

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 13 to 17/Bang/2021 Assessment years : 2008-09 to 2012-13 M/s. Global Associates, Vs. The Deputy Commissioner No.14, 6th floor, of Income Tax, Geneva House, Central Circle 1(4), Cunningham Road, Bengaluru. Bangalore – 560 001. PAN: AAGFG 0074L APPELLANT RESPONDENT Appellant by : Shri Tata Krishna, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.02.2023 Date of Pronouncement : 09.02.2023 O R D E R Per Bench These ap…

M/S. Global Associates, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

In the result, the appeals filed by the assessee for AYs 2008-09

ITA 14/BANG/2021[2009-10]Status: DisposedITAT Bangalore09 Feb 2023AY 2009-10

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 13 to 17/Bang/2021 Assessment years : 2008-09 to 2012-13 M/s. Global Associates, Vs. The Deputy Commissioner No.14, 6th floor, of Income Tax, Geneva House, Central Circle 1(4), Cunningham Road, Bengaluru. Bangalore – 560 001. PAN: AAGFG 0074L APPELLANT RESPONDENT Appellant by : Shri Tata Krishna, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.02.2023 Date of Pronouncement : 09.02.2023 O R D E R Per Bench These ap…

M/S. Global Associates, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

In the result, the appeals filed by the assessee for AYs 2008-09

ITA 13/BANG/2021[2008-09]Status: DisposedITAT Bangalore09 Feb 2023AY 2008-09

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 13 to 17/Bang/2021 Assessment years : 2008-09 to 2012-13 M/s. Global Associates, Vs. The Deputy Commissioner No.14, 6th floor, of Income Tax, Geneva House, Central Circle 1(4), Cunningham Road, Bengaluru. Bangalore – 560 001. PAN: AAGFG 0074L APPELLANT RESPONDENT Appellant by : Shri Tata Krishna, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.02.2023 Date of Pronouncement : 09.02.2023 O R D E R Per Bench These ap…

M/S. Silicon Estates, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

The appeal is allowed in favour of the assessee

ITA 24/BANG/2021[2012-13]Status: DisposedITAT Bangalore12 Dec 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2012-13

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Shri K.Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 139(1)Section 143(2)Section 143(3)Section 234BSection 292BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2012-13 M/s. Silicon Estates, Vs. The Deputy Commissioner # 14, 6th Floor, Geneva House, of Income Tax, Cunningham Road, Central Circle 1(4), Bengaluru – 560 001. Bangalore. PAN: ABEFS 6150N APPELLANT RESPONDENT Appellant by : Shri Tata Krishna, Advocate Respondent by : Shri K.Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.12.2022 Date of Pronouncement : 12.12.2022 O R D E R Per Padmavathy S., Accountant Member This appeal is against…

Shri Mahesh P. Gandhi, Ahmedabad vs. The ACIT., Circle-10, Ahmedabad

In the result, the appeal filed by the assessee is partly allowed

ITA 1022/AHD/2018[1992-93]Status: DisposedITAT Ahmedabad23 Nov 2022AY 1992-93

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita Nos.1022 To 1025/Ahd/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 To 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5Th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad.

For Appellant: Shri P.D. Shah, A.RFor Respondent: Shri Alpesh Parmar, Sr.D.R
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 154Section 234ASection 292BSection 69

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1022 to 1025/AHD/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 to 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad. PAN: ABDPG8899D (Applicant) (Respondent) Assessee by : Shri P.D. Shah, A.R Revenue by : Shri Alpesh Parmar, Sr.D.R सुनवाई क" तारीख/Date of Hearing : 20/09/2022 घोषणा क" तारीख /Date of Pronouncement: 23/11/2022 आदेश/O R…

Shri Raoof R Dhanani, Mumbai vs. Asstt. Commissioner of Income Tax, Circle-1(2), Baroda

In the result, appeal of the assessee is allowed on jurisdiction

ITA 3367/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2011-12
For Appellant: Shri Sakar Sharma, A.RFor Respondent: Shri James Kurian, CIT-D.R
Section 132(1)Section 132(4)Section 139Section 143(2)Section 143(3)Section 153ASection 153B

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2011-12 Shri Raoof R. Dhanani, The ACIT, 281, 28th Floor, Kalpatur Circle-1(2), Heights, Dr. A.R. Nair Vs Baroda Road, Agripada, (Respondent) Mumbai-400011 PAN: ACTPD1157A (Appellant) Assessee by: Shri Sakar Sharma, A.R. Revenue by: Shri James Kurian, CIT-D.R. Date of hearing : 26-07-2022 Date of pronouncement : 19-10-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld…

Dr Syed Anwar vs. The Deputy Commissioner of Income-Tax

Appeal is allowed

ITA/421/2014HC Karnataka18 Oct 2022

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 143(3)Section 158BSection 260

…- 1 - ITA.421/2014 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF OCTOBER, 2022 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T G SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 421 OF 2014 BETWEEN: DR SYED ANWAR NO.11, CHURCH ROAD, BASAVANAGUDI, BANGALORE 560 004. …APPELLANT (BY SRI. A. SHANKAR, SENIOR ADVOCATE FOR SRI MADHUSUDAN U.A., ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE 5 (1) OFFICE OF THE DY. COMMISSIONER OF INCOME TAX, RANGE-5, 6TH F…

Jaya Bothra, Purba Barddhaman vs. I.T.O., Ward-1(1), Burdwan

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

ITA 1632/KOL/2019[2015-16]Status: DisposedITAT Kolkata28 Sept 2022AY 2015-16

Bench: Dr. Manish Boradआयकर अपील संख्या: 1632/कोल/2019 धनिाारण वषाः 2015-16

Section 143(2)Section 143(3)Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA डॉ मनीष बोरड, लेखा सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील संख्या: 1632/कोल/2019 धनिाारण वषाः 2015-16 I.T.A. No.: 1632/Kol/2019 Assessment Year: 2015-16 Jaya Bothra............................................................Appellant [PAN: AJVPB 2144 C] Vs. ITO, Ward-1(1), Kolkata........................................Respondent Appearances by: Sh. Somnath Ghosh, Adv., appeared on behalf of the Assessee. Sh. Biswanath Das, CIT, Sr. D/R, appeared on behalf of the Reven…

M/S. Shree Shoppers Ltd., Kolkata vs. DCIT, Circle - 9(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 865/KOL/2018[2012-13]Status: DisposedITAT Kolkata08 Sept 2022AY 2012-13

Bench: Shri Manish Borad & Shri Sonjoy Sarma(सम" : "ी मनीष बोरड, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य) Assessment Year: 2012-13

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri Biswanath Das, Addl. CIT
Section 14Section 143(2)Section 143(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER (सम" : "ी मनीष बोरड, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य) Assessment Year: 2012-13 m/S. Shree Shoppers Ltd., Deputy Commissioner of 2, Shree Arcade, Jogendra Income-tax, Circle – 9(2), Vs. Kabiraj Row, Kolkata-700 Kolkata. 007. (PAN:AACCC1272F) (Appellant) (Respondent) Present for: Appellant by : Shri Miraj D. Shah, AR Respondent by : Shri Biswanath Das, Addl. CIT Date of Hearing : 14.06.2022 Date of Pronouncement : 08.09.2022…

ACIT, Allahabad vs. M/S Sunsine Infrastate Pvt Ttd, Allahabad

In the result, the appeal filed by Revenue in ITA no

ITA 103/ALLD/2017[2011-2012]Status: DisposedITAT Allahabad04 May 2022AY 2011-2012

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12 The Assistant Commissioner Of Sunshine Infraestate Income-Tax, Central Circle, V. Private Limited Allahabad, U.P. 17, Industrial Area, Naini, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent) C.O.No. 22/Alld/2017 (Arising Out Of Ita No.103/Alld/2017) Assessment Year: 2011-12 Sunshine Infraestate Private Limited The Assistant 17, Industrial Area, Naini, V. Commissioner Of Allahabad, U.P. Income-Tax, Central Circle, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent)

For Appellant: Shri Shantanu Dhamija, CIT-DRFor Respondent: Shri Parveen Godbole,CA
Section 132(1)Section 142(1)Section 144Section 153ASection 250

…P a g e | 1 ITA No. 103/Alld/2017 and C.O.No. 22/Alld/2017 (arising out of ITA No. 103/Alld/2017) Assessment Year 2011-12 Sunshine Infraestate Private Limited,Allahabad IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH “DB”, ALLAHABAD (THROUGH VIRTUAL COURT), BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2011-12 The Assistant Commissioner of Sunshine Infraestate Income-tax, Central Circle, v. Private Limited Allahabad, U.P. 17, Industrial Area, Naini, Allahabad, U.P. PAN: AANCS9247H (Appellant) (Respondent) C.O.No. 22/Alld/2017 (arising out of ITA No.10…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Indrani Prasad, New Delhi

In the result, the appeal is treated as allowed”

ITA 467/HYD/2020[2010-11]Status: DisposedITAT Hyderabad21 Mar 2022AY 2010-11

Bench: Shri A.M. Alankamony & Shri S.S. Godara

For Appellant: Sri P. Murali Mohan Rao, CAFor Respondent: Sri K.Madhusudan, CIT(DR)
Section 113Section 142Section 143(2)Section 143(3)Section 158Section 271

…ITA Nos 409 and 467 of 2020 Indrani Prasad New Delhi IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri A.M. Alankamony, Accountant Member and Shri S.S. Godara, Judicial Member ITA No.409 & 467/Hyd/2020 Assessment Year: 2010-11 Smt.Indrani Prasad Vs. A.C.I.T. New Delhi Central Circle-3 PAN:AANPI5216K Hyderabad (Appellant) (Respondent) A.C.I.T. Vs. Indrani Prasad Central Circle-3 New Delhi Hyderabad PAN:AANPI5216K (Appellant) (Respondent) Assessee by: Sri P. Murali Mohan Rao, CA Revenue by: Sri K.Madhusudan, CIT(DR) Date of hearing: 10/01/2022 Dat…

Indrani Prasad, New Delhi vs. Asst. Commissioner of Income Tax, Central Circle-3, Hyderabad

In the result, the appeal is treated as allowed”

ITA 409/HYD/2020[2010-11]Status: DisposedITAT Hyderabad21 Mar 2022AY 2010-11

Bench: Shri A.M. Alankamony & Shri S.S. Godara

For Appellant: Sri P. Murali Mohan Rao, CAFor Respondent: Sri K.Madhusudan, CIT(DR)
Section 113Section 142Section 143(2)Section 143(3)Section 158Section 271

…ITA Nos 409 and 467 of 2020 Indrani Prasad New Delhi IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri A.M. Alankamony, Accountant Member and Shri S.S. Godara, Judicial Member ITA No.409 & 467/Hyd/2020 Assessment Year: 2010-11 Smt.Indrani Prasad Vs. A.C.I.T. New Delhi Central Circle-3 PAN:AANPI5216K Hyderabad (Appellant) (Respondent) A.C.I.T. Vs. Indrani Prasad Central Circle-3 New Delhi Hyderabad PAN:AANPI5216K (Appellant) (Respondent) Assessee by: Sri P. Murali Mohan Rao, CA Revenue by: Sri K.Madhusudan, CIT(DR) Date of hearing: 10/01/2022 Dat…

Chirag Ishwarbhai Patel, Ahmedabad vs. The ITO, Ward-7(2)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1192/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1182 & 1192/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad.

For Appellant: Shri Prakash D. Shah, A.RFor Respondent: Shri Purushottam Kumar, Sr.D.R
Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ 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. 1182 & 1192/AHD/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad. PAN: AONPP8301C (Applicant) (Respondent) Assessee by : Shri Prakash D. Shah, A.R Revenue by : Shri Purushottam Kumar, Sr.D.R सुनवाई क" तारीख/Date of Hearing : 10/01/2…

Chirag Ishwarbhai Patel, Ahmedabad vs. The ITO, Ward-3(3)(6), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1182/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1182 & 1192/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad.

For Appellant: Shri Prakash D. Shah, A.RFor Respondent: Shri Purushottam Kumar, Sr.D.R
Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ 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. 1182 & 1192/AHD/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad. PAN: AONPP8301C (Applicant) (Respondent) Assessee by : Shri Prakash D. Shah, A.R Revenue by : Shri Purushottam Kumar, Sr.D.R सुनवाई क" तारीख/Date of Hearing : 10/01/2…

Varad Vinayak Realty Pvt. Ltd, Mumbai vs. ITO Ward 1 (3)-2, Mumbai

In the result, the appeal of the revenue is dismissed and cross objection and cross appeal of the assessee are allowed

ITA 612/MUM/2019[2009-10]Status: DisposedITAT Mumbai12 Jan 2022AY 2009-10

Bench: Shri Laliet Kumar& Shri S. Rifaur Rahmanito, 11-3(2), Room No. 428, Aayakar Bhavan, M.K. Road, Mumbai-400020 ............ Appellant Vs. M/S Varad Vinayak Realty P. Ltd., 105, Vastushilp, Rajmata Jijabai Road, Pump House, Andheri (E), Mumbai-400093 Pan: Aabcv7419A ............ Respondent C.O. No. 50/Mum/2019 In Ita No.5279/Mum/2017 (A.Y.2009-10) M/S Varad Vinayak Realty P. Ltd., 105, Vastushilp, Rajmata Jijabai Road, Pump House, Andheri (E), Mumbai-400093 Pan: Aabcv7419A ............ Appellant Vs. Ito, 11-3(2), Room No. 428, Aayakar Bhavan, M.K. Road, Mumbai-400020 ............ Respondent

For Appellant: Sh. S.N. Kabra, Sr. DRFor Respondent: Sh. Pawan Chakrapani, AR
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER& SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITO, 11-3(2), Room No. 428, Aayakar Bhavan, M.K. Road, Mumbai-400020 ............ Appellant Vs. M/s Varad Vinayak Realty P. Ltd., 105, VastuShilp, Rajmata Jijabai Road, Pump House, Andheri (E), Mumbai-400093 PAN: AABCV7419A ............ Respondent C.O. No. 50/MUM/2019 in ITA NO.5279/MUM/2017 (A.Y.2009-10) M/s Varad Vinayak Realty P. Ltd., 105, VastuShilp, Rajmata Jijabai Road, Pump House, Andheri (E), Mumbai-400093 PAN: AABCV7419A ............ Appellant Vs. ITO, 11-3(2)…