Asstt. CIT v. Rajesh Jhaveri Stock Brokers (P.) Ltd.

161 Taxmann 316Supreme Court of India2007#580 most cited

What is Asstt. CIT v. Rajesh Jhaveri Stock Brokers (P.) Ltd. authority for?

Reassessment proceedings under Section 147 can be initiated even if only an intimation under Section 143(1) was issued, as such an intimation does not constitute a full assessment. In such cases, the Assessing Officer merely needs to have reason to believe that income has escaped assessment, based on tangible material.

167

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

Asstt. CIT v. Rajesh Jhaveri Stock Brokers · Section 147 · Section 148 · Section 143(1) intimation · Section 143(3) assessment · income escaping assessment · reassessment validity · tangible material · reason to believe · distinction between intimation and assessment

Sections most often in play

Section 147Section 148Section 143(3)Section 151Section 142(1)Section 143(1)Section 69CSection 132

Issues it is cited on

section 147(a)fresh tangible materialfull and true disclosuresection 148(2)section 151(1)mere change of opinionincome escaping assessmentborrowed satisfactionlive linksection 151(2)tangible materialshare capital and share premium

Judgments citing Asstt. CIT v. Rajesh Jhaveri Stock Brokers (P.) Ltd.

M/S. Neelkanth Town Planners Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal of the assessee is allowed

ITA 2943/DEL/2015[2005-06]Status: DisposedITAT Delhi08 Feb 2019AY 2005-06

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year : 2005-06

For Appellant: Sh. Salil Aggarwal, Sh. Madhur AggarwalFor Respondent: Sh. Surender Pal, Sr. DR
Section 131Section 143Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Assessment Year : 2005-06 NEELKANTH TOWN PLANNERS Vs. DCIT, CENTRAL CIRCLE-27, PVT. LTD. NEW DELHI G-36, 2ND FLOOR, OUTER CIRCLE, CONNAUGHT PLACE, NEW DELHI – 110 001 (PAN: AAACN2742D) (Assessee) (Respondent) Assessee by : Sh. Salil Aggarwal, Sh. Madhur Aggarwal, Sh. R.P. Mall, Advocates Department by : Sh. Surender Pal, Sr. DR. ORDER PER H.S. SIDHU, JM This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-29, New Delhi on 07.04.2…

Pushp Steels & Mining (P) Ltd., Delhi vs. ITO, Ward- 20(2), New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 6094/DEL/2018[2008-09]Status: DisposedITAT Delhi07 Feb 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year : 2008-09

For Appellant: Sh. Suresh Kumar Gupta, CAFor Respondent: Smt. Sulekha Verma, CIT(DR) &
Section 143(3)Section 147Section 153(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Assessment Year : 2008-09 PUSHP STEELS & MINING (P) LTD. Vs. ITO, WARD 20(2), 751, KUNDEWALAN STREET, NEW DELHI AJMERI GATE, DELHI – 110 006 (PAN: AADCP2925K) (Assessee) (Respondent) Assessee by : Sh. Suresh Kumar Gupta, CA Department by : Smt. Sulekha Verma, CIT(DR) & Sh. Surender Pal, Sr. DR. ORDER PER L.P. SAHU, AM This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-7, New Delhi on 12.09.2018 in relation to the assessment yea…

ITO 13(3)(3), Mumbai vs. Vulvan Traders P. Ltd, Mumbai

ITA 4137/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Jan 2019AY 2008-09

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Years: 2008-09 Income Tax Officer-13(3)(3), M/S Vulvan Traders, 805, Room No.227,02Nd Floor, A Wingh, Corporate Avenue, बनाम/ Aayakar Bhavan, Sonawala Raod, Vs. M. K. Road, Goregaon East, Mumbai-400020 Mumbai-400063 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaacv1603K Assessment Years: 2008-09 M/S Vulvan Traders, 805, Income Tax Officer-13(3)(3), A Wingh, Corporate Room No.227,02Nd Floor, बनाम/ Avenue, Sonawala Raod, Aayakar Bhavan, Vs. Goregaon East, M. K. Road, Mumbai-400063 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aaacv1603K

Section 143(1)Section 147Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘एफ’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी जो"ग"दर "संह, उपा"य" एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Vice President, and Shri N.K. Pradhan, Accountant Member Assessment Years: 2008-09 Income Tax Officer-13(3)(3), M/s Vulvan Traders, 805, Room No.227,02nd Floor, A Wingh, Corporate Avenue, बनाम/ Aayakar Bhavan, Sonawala Raod, Vs. M. K. Road, Goregaon East, Mumbai-400020 Mumbai-400063 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.AAACV1603K Assessment Years: 2008-09 M/s Vulvan Traders, 805, Income Tax Officer-13(3)(…

Dilwara Leasing & Investment Ltd., Delhi vs. ITO, Ward-7(3), New Delhi

In the result, the Appeal filed by the Assessee

ITA 3927/DEL/2018[2009-10]Status: DisposedITAT Delhi11 Jan 2019AY 2009-10

Bench: Shri H.S. Sidhuassessment Year : 2009-10

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2009-10 DILWARA LEASING & Vs. ITO, WARD 7(3), INVESTMENT LTD., NEW DELHI C/O KAPIL GOEL, ADV., F-26/124, SECTOR-7, ROHINI, DELHI – 110 085 (PAN: AAACD0488N) (Appellant) (Respondent) Assessee by : Sh. Kapil Goel, Adv. Department by : Sh. S.L. Anuragi, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-3, Delhi on 15.02.2018 in relation to the assessment year 2009-10 on the following grounds:- 1. That on the facts and in the circum…

Ge Nuovo Pignone Spa, Gurgaon vs. DCIT (International Taxation), Circle-1(3)(1), New Delhi

In the result, appeal filed by assessee stands partly allowed

ITA 6892/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Jan 2019AY 2009-10

Bench: Shri Nk Saini & Smt. Beena A Pillaiay: 2009-10 Ge Nuovo Pignone Spa Vs. Dcit, International Taxation C/O 6Th Floor, Building No.7 A Circle 1(3)(1) Standard Chartered Building New Delhi Dlf Cyber City, Phase Iii Gurgaon 122 002 Haryana

For Appellant: Sh. Sachit Jolly, AdvFor Respondent: Sh. G.K.Dhall, CIT, D.R
Section 147Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘C’, NEW DELHI BEFORE SHRI NK SAINI, VICE PRESIDENT AND SMT. BEENA A PILLAI, JUDICIAL MEMBER AY: 2009-10 GE Nuovo Pignone SPA vs. DCIT, International Taxation C/o 6th Floor, Building No.7 A Circle 1(3)(1) Standard Chartered Building New Delhi DLF Cyber City, Phase III Gurgaon 122 002 Haryana PAN: AABCG3212A (Appellant) (Respondent) Assessee by : Sh. Sachit Jolly, Adv. Sh. Sidharth Joshi, Adv. Department by : Sh. G.K.Dhall, CIT, D.R. Date of Hearing : 28/11/2018 Date of Pronouncement: 01.01.2019 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appea…

DCIT, New Delhi vs. M/S. Powerlink Transmission Ltd., New Delhi

In the result, both the appeals filed by the Revenue for A

ITA 3870/DEL/2014[2010-11]Status: DisposedITAT Delhi21 Dec 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Sh. Manoneet Dalal, Adv. &For Respondent: Sh. Surender Pal, Sr. DR
Section 143(3)Section 147Section 148Section 36

…ITA Nos.-3869 & 3870/Del/2014 and C/O No. 128/Del/2017. M/s Powerlink Transmission Ltd., New Delhi. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’, NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos.:- 3869 & 3870/Del/2014 (Assessment Years: 2007-08 & 2010-11) Dy. Commissioner of Income Tax, M/s Powerlink Transmission Circle-14(1), Vs. Ltd., 10th Floor, DLF Tower-A, New Delhi. District Centre, Jasola, New Delhi-110025. PAN No.- AABCT7775M APPELLANT RESPONDENT C.O. No.-128/Del/2017 Arising from ITA No:- 3869/Del/2014 (Assessment Year: 2007-08)…

DCIT, New Delhi vs. M/S. Powerlink Transmission Ltd., New Delhi

In the result, both the appeals filed by the Revenue for A

ITA 3869/DEL/2014[2007-08]Status: DisposedITAT Delhi21 Dec 2018AY 2007-08

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Sh. Manoneet Dalal, Adv. &For Respondent: Sh. Surender Pal, Sr. DR
Section 143(3)Section 147Section 148Section 36

…ITA Nos.-3869 & 3870/Del/2014 and C/O No. 128/Del/2017. M/s Powerlink Transmission Ltd., New Delhi. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’, NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos.:- 3869 & 3870/Del/2014 (Assessment Years: 2007-08 & 2010-11) Dy. Commissioner of Income Tax, M/s Powerlink Transmission Circle-14(1), Vs. Ltd., 10th Floor, DLF Tower-A, New Delhi. District Centre, Jasola, New Delhi-110025. PAN No.- AABCT7775M APPELLANT RESPONDENT C.O. No.-128/Del/2017 Arising from ITA No:- 3869/Del/2014 (Assessment Year: 2007-08)…

ACIT, Circle-4(1), Kolkata vs. M/S Karan Polymers(P) Ltd., Kolkata

In the result, both the appeals of the revenue are dismissed

ITA 1849/KOL/2016[2010-11]Status: DisposedITAT Kolkata19 Dec 2018AY 2010-11

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 132Section 143(1)Section 147Section 148

…Karan Polymers Pvt. Ltd., AYs 2009-10 & 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. Nos. 1848 & 1849/Kol/2016 Assessment Years: 2009-10 & 2010-11 Assistant Commissioner of Income-tax, Vs. M/s. Karan Polymers Pvt. Ltd. Circle-4(1), Kolkata. (PAN: AABCK3114F)) Appellant Respondent Date of Hearing 08.11.2018 Date of Pronouncement 19.12.2018 For the Appellant Shri C. J. Singh, Sr. DR For the Respondent Sh…

ACIT, Circle-4(1), Kolkata vs. M/S Karan Polymers(P) Ltd., Kolkata

In the result, both the appeals of the revenue are dismissed

ITA 1848/KOL/2016[2009-10]Status: DisposedITAT Kolkata19 Dec 2018AY 2009-10

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 132Section 143(1)Section 147Section 148

…Karan Polymers Pvt. Ltd., AYs 2009-10 & 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. Nos. 1848 & 1849/Kol/2016 Assessment Years: 2009-10 & 2010-11 Assistant Commissioner of Income-tax, Vs. M/s. Karan Polymers Pvt. Ltd. Circle-4(1), Kolkata. (PAN: AABCK3114F)) Appellant Respondent Date of Hearing 08.11.2018 Date of Pronouncement 19.12.2018 For the Appellant Shri C. J. Singh, Sr. DR For the Respondent Sh…

Billo, Delhi vs. ITO, Ward- 1(2), Meerut

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

ITA 3817/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Dec 2018AY 2010-11

Bench: Shri R.K. Pandaassessment Year: 2010-11 Smt.Billo, Vs. Ito, C/O Kapil Goel, Advocate, Ward-1(2), F-26/124, Sector-7, Meerut. Rohini. Pan: Bakpb9355A (Appellant) (Respondent) Assessee By : Shri Kapil Goel, Advocate Revenue By : Shri D.S. Rawat, Sr.Dr Date Of Hearing : 11.10.2018 Date Of Pronouncement : 12.12.2018 Order

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri D.S. Rawat, Sr.DR
Section 142(1)Section 144Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2010-11 Smt.Billo, Vs. ITO, C/o Kapil Goel, Advocate, Ward-1(2), F-26/124, Sector-7, Meerut. Rohini. PAN: BAKPB9355A (Appellant) (Respondent) Assessee by : Shri Kapil Goel, Advocate Revenue by : Shri D.S. Rawat, Sr.DR Date of Hearing : 11.10.2018 Date of Pronouncement : 12.12.2018 ORDER This appeal by the assessee is directed against the order dated 19th March, 2018 of the CIT(A), Meerut, relating to Assessment Year 2010-11. 2. The facts of the case, in brief, are that the assessee is a…

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ITA 2580/CHNY/2017[2014-15]Status: DisposedITAT Chennai06 Dec 2018AY 2014-15

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी जो"ग"दर "संह, उपा"य" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI JOGINDER SINGH, VICE PRESIDENT & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.2578,2579 & 2580/Chny/2017 And C.O. Nos.47,48 & 49/Chny/2018 "नधा"रण वष" /Assessment years : 2010-11, 2013-14 & 2014-15 The Asst. Commissioner of Vs. M/s.Deloittee Haskins & Income Tax, Sells, Non-corporate Circle-1(1), ASV Ramana Towers, (formerly Business Circle-I) 52,Venkatnarayana Road, Chennai. T.Nagar,Chennai 600 017. [PAN AACFD 3771 D ] (अ…

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ITA 2579/CHNY/2017[2013-14]Status: DisposedITAT Chennai06 Dec 2018AY 2013-14

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी जो"ग"दर "संह, उपा"य" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI JOGINDER SINGH, VICE PRESIDENT & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.2578,2579 & 2580/Chny/2017 And C.O. Nos.47,48 & 49/Chny/2018 "नधा"रण वष" /Assessment years : 2010-11, 2013-14 & 2014-15 The Asst. Commissioner of Vs. M/s.Deloittee Haskins & Income Tax, Sells, Non-corporate Circle-1(1), ASV Ramana Towers, (formerly Business Circle-I) 52,Venkatnarayana Road, Chennai. T.Nagar,Chennai 600 017. [PAN AACFD 3771 D ] (अ…

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ITA 2578/CHNY/2017[2010-11]Status: DisposedITAT Chennai06 Dec 2018AY 2010-11

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी जो"ग"दर "संह, उपा"य" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI JOGINDER SINGH, VICE PRESIDENT & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.2578,2579 & 2580/Chny/2017 And C.O. Nos.47,48 & 49/Chny/2018 "नधा"रण वष" /Assessment years : 2010-11, 2013-14 & 2014-15 The Asst. Commissioner of Vs. M/s.Deloittee Haskins & Income Tax, Sells, Non-corporate Circle-1(1), ASV Ramana Towers, (formerly Business Circle-I) 52,Venkatnarayana Road, Chennai. T.Nagar,Chennai 600 017. [PAN AACFD 3771 D ] (अ…

M/S. Rathi Ispat Ltd., New Delhi vs. ITO, New Delhi

Appeals of the assessee are partly allowed for statistical purposes

ITA 233/DEL/2013[2006-07]Status: DisposedITAT Delhi27 Nov 2018AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjit Singh, CIT DRFor Respondent: Shri Sanjiv Sapra, FCA
Section 143(2)Section 147Section 234B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 231 TO 233/Del/2013 (Assessment Year: 2004-05 to 2006-07) M/s. Rathi Ispat Ltd, Vs. ITO, C-235, Savitri Nagar, Ward-15(4), New Delhi New Delhi PAN: AAACR2470C (Appellant) (Respondent) Assessee by : Shri Sanjit Singh, CIT DR Revenue by: Shri Sanjiv Sapra, FCA Date of Hearing 29/08/2018 Date of pronouncement 27/11/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the three appeals filed by the assessee against the order of the ld CIT (A)-XVIII, New Delhi…

Solo Hardware P. Ltd, Mumbai vs. Asst CIT Cir 5(3)(2), Mumbai

The appeals of the assessee are dismissed

ITA 1486/MUM/2017[2011-12]Status: DisposedITAT Mumbai24 Oct 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 115JSection 139Section 142Section 142(1)Section 143Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,जी,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, उपा"य" एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, VICE PRESIDENT, and Shri Ramit Kochar, Accountant Member ITA NOs.1485 & 1486/Mum/2017 Assessment Years: 2010-11& 2011-12 M/s Solo Hardware Private ACIT, Limited, Circle-5(3)(2), बनाम/ Shop No.03, Shastri Nagar, Aayakar Bhavan, Vs. Opp. Pant Nagar Police M. K. Road, Station, Ghatkopar (East), Mumbai-400020 Mumbai-400075 "नधा"रती / Assessee राज"व / Revenue P.A. No.AAJCS0760R None "नधा"रती क" ओर से / Assessee by Chaudhary…

Sushil Bansal, New Delhi vs. ACIT, Circle- 57(1), New Delhi

In the result, the appeal is dismissed

ITA 4441/DEL/2017[2013-14]Status: DisposedITAT Delhi23 Oct 2018AY 2013-14

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2013-14

Section 132Section 147Section 148Section 151Section 69C

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘D+SMC’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2013-14 Sushil Bansal, V-136/6, vs. ACIT, Circle 57(1), Arvind Nagar, Ghonda, New New Delhi Delhi (PAN- AJLPB 5162G) (Appellant) (Respondent) Appellant by Ms. Rano Jain, Advocate & Sh. Venketesh Chaurasia, Adv. Respondent by Sh. Kaushlendra Tiwari, Sr. DR Date of Hearing 14.08.2018 Date of Pronouncement 23.10.2018 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the assessee against the order of ld. CIT(A)-19, New Delhi dated 27.04.2017…

Snehalata Ahnand Rane, Mumbai vs. Income Tax Officer-Ward 3(3), Kalyan

The appeals of the assessee are partly allowed

ITA 1787/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 Oct 2018AY 2011-12

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 69C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA Nos.1785, 1786 & 1787/Mum/2018 Assessment Year:2009-10, 2010-11 & 2011-12 Snehalata Ahnand Rane, Income Tax Officer-3(3), Prop. M/s Tejal Engg. 102, I.T. Offices, Ravi Mansion, बनाम/ Mamal Apartment, Subhash 2nd Floor, Murbad Road, Vs. Road, Navpada, Kalyan (west) Dombivali (West), Mumbai-421202 "नधा"रती / Assessee राज"व / Revenue P.A. No.ADOPR9601H None "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri…

Snehalata Ahnand Rane, Mumbai vs. Income Tax Officer-Ward 3(3), Kalyan

The appeals of the assessee are partly allowed

ITA 1786/MUM/2018[2010-11]Status: DisposedITAT Mumbai11 Oct 2018AY 2010-11

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 69C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA Nos.1785, 1786 & 1787/Mum/2018 Assessment Year:2009-10, 2010-11 & 2011-12 Snehalata Ahnand Rane, Income Tax Officer-3(3), Prop. M/s Tejal Engg. 102, I.T. Offices, Ravi Mansion, बनाम/ Mamal Apartment, Subhash 2nd Floor, Murbad Road, Vs. Road, Navpada, Kalyan (west) Dombivali (West), Mumbai-421202 "नधा"रती / Assessee राज"व / Revenue P.A. No.ADOPR9601H None "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri…

Snehalata Ahnand Rane, Mumbai vs. Income Tax Officer-Ward 3(3), Kalyan

The appeals of the assessee are partly allowed

ITA 1785/MUM/2018[2009-10]Status: DisposedITAT Mumbai11 Oct 2018AY 2009-10

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 69C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA Nos.1785, 1786 & 1787/Mum/2018 Assessment Year:2009-10, 2010-11 & 2011-12 Snehalata Ahnand Rane, Income Tax Officer-3(3), Prop. M/s Tejal Engg. 102, I.T. Offices, Ravi Mansion, बनाम/ Mamal Apartment, Subhash 2nd Floor, Murbad Road, Vs. Road, Navpada, Kalyan (west) Dombivali (West), Mumbai-421202 "नधा"रती / Assessee राज"व / Revenue P.A. No.ADOPR9601H None "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri…

Shri Dineshkumar C. Doshi, Mumbai vs. Income Tax Officer 19(1)(4), Mumbai

The appeals of the assessee are dismissed

ITA 1730/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 Oct 2018AY 2011-12

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA No.1729 & 1730/Mum/2018 Assessment Year:2010-11 & 2011-12 Shri Dineshkumar C. Doshi, Income Tax Officer-19(1)(4), Prop. Jagruti Metal Inds. Room No.222, 2nd Floor, बनाम/ Office No.305, 3rd Matru Mandir, Vs. Floor,13/12, Virchand Tardeo Road, Umershway, B, 3rd Mumbai-400007 Panjrapole Lane, C. P. Tank, Mumbai-400004 "नधा"रती / Assessee राज"व / Revenue P.A. No.AHMPD4114D None "नधा"रती क" ओर से / Assessee by राज"व क" ओर स…