B Kishore Kumar v. DCIT

234 Taxmann 771Supreme Court of India2015#757 most cited

What is B Kishore Kumar v. DCIT authority for?

This Supreme Court decision is cited as authority in search and seizure assessment proceedings.

135

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

B Kishore Kumar v. DCIT · 234 Taxmann 771 · 62 Taxmann.com 2015 · SC · search and seizure · section 132 · assessment procedure

Also reported as

62 Taxmann.com 2015

Sections most often in play

Section 148Section 142(1)Section 133ASection 143(3)Section 132Section 132(4)Section 153ASection 36(1)(iii)

Issues it is cited on

section 133(a)section 65asection 282a(1)section 40(3)abatement of assessmentsection 282asection 153b(1)(a)section 65btime barred assessmentsection 148(1)bona fide mistakesection 140a

Judgments citing B Kishore Kumar v. DCIT

Ns Healthcare Services Private Limited, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 147/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2021-22

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

Ns Healthcare Services Private Limited, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 146/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2020-21

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

Ns Healthcare Services Private Limited, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 145/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

Deputy Commissioner of Income-Tax, Chennai vs. M/S. Emrald Realty Pvt Ltd, Hyderabad

In the result, the appeals of the Revenue are decided as under:-

ITA 2957/CHNY/2024[2008-09]Status: DisposedITAT Chennai04 Jun 2025AY 2008-09

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2956/Chny/2024, Assessment Years: 2007-08 आयकर अपील सं./Ita No.2957/Chny/2024, Assessment Years: 2008-09

For Appellant: Shri P.Murali Mohan Rao, CAFor Respondent: Ms.E.Pavuna Sundari, CIT
Section 132Section 260A

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2956/Chny/2024, Assessment Years: 2007-08 आयकर अपील सं./ITA No.2957/Chny/2024, Assessment Years: 2008-09 Deputy Commissioner of Income M/s.Emrald Realty Pvt Ltd., Tax, M.Sukumar Reddy, Central Circle-3(4), No.8-2-696/697, Chennai. Road No.12, Banjara Hills, Hyderabad-500 034. [PAN: AABCE5890L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respon…

Deputy Commissioner of Income-Tax, Chennai vs. M/S. Emrald Realty Pvt Ltd, Hyderabad

In the result, the appeals of the Revenue are decided as under:-

ITA 2956/CHNY/2024[2007-08]Status: DisposedITAT Chennai04 Jun 2025AY 2007-08

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2956/Chny/2024, Assessment Years: 2007-08 आयकर अपील सं./Ita No.2957/Chny/2024, Assessment Years: 2008-09

For Appellant: Shri P.Murali Mohan Rao, CAFor Respondent: Ms.E.Pavuna Sundari, CIT
Section 132Section 260A

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2956/Chny/2024, Assessment Years: 2007-08 आयकर अपील सं./ITA No.2957/Chny/2024, Assessment Years: 2008-09 Deputy Commissioner of Income M/s.Emrald Realty Pvt Ltd., Tax, M.Sukumar Reddy, Central Circle-3(4), No.8-2-696/697, Chennai. Road No.12, Banjara Hills, Hyderabad-500 034. [PAN: AABCE5890L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respon…

ACIT, New Delhi vs. M/S. Shyam Sunder Jindal, New Delhi

In the result the appeal of the Revenue is dismissed

ITA 5671/DEL/2016[2012-13]Status: DisposedITAT Delhi21 May 2025AY 2012-13

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Sh. Shyam Sunder Jindal, Central Circle-30, 12A, Green Avenue, New Delhi. Vs. Sector-D, Pocket-3, Vasant Kunj, New Delhi -110070. PAN-AAGPJ0184N (Appellant) (Respondent) Assessee by Shri Rohit Jain, Advocate and Shri Shivam Gupta, CA Department by Ms. Jaya Choudhary, CIT-DR Date of Hearing 16/04/2025 Date of Pronouncement 21/05/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Revenue against the appellate order of the ld. Commissioner…

Maa Mahamaya Industries Limited, Chhattisgarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 144/VIZ/2025[2012-13]Status: DisposedITAT Visakhapatnam13 May 2025AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Shri MV Prasad, CAFor Respondent: Dr Satyasai Rath, CIT(DR)
Section 127Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 245C(1)Section 245D

…651/-by ignoring the Sworn statements recorded u/s 132(4) from the Main promoter Sri Ashok Kumar Agarwal on 23.09.20211 and Sri Amit Kumar Lahoti on 14.10.2011 and the decision of Hon'ble Apex Court in the case of Sri B Kumar Vs DCIT (2015) 62 taxmann.com 215/234 Taxmann 771, wherein it was held that even a Sworn statement shall also constitute incriminating material to dislodge any earlier finding for the purpose of making an assessment u/s 153A. 8. The Ld. CIT(A) ought to have considered the decision of Hon'ble Supreme Court in the case of Bannalal Jat Constructions P Ltd Vs ACIT (2019) 106 Taxmann.com 128(SC)/…

Maa Mahamaya Industries Limited, Chhattisgarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 143/VIZ/2025[2011-12]Status: DisposedITAT Visakhapatnam13 May 2025AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Shri MV Prasad, CAFor Respondent: Dr Satyasai Rath, CIT(DR)
Section 127Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 245C(1)Section 245D

…651/-by ignoring the Sworn statements recorded u/s 132(4) from the Main promoter Sri Ashok Kumar Agarwal on 23.09.20211 and Sri Amit Kumar Lahoti on 14.10.2011 and the decision of Hon'ble Apex Court in the case of Sri B Kumar Vs DCIT (2015) 62 taxmann.com 215/234 Taxmann 771, wherein it was held that even a Sworn statement shall also constitute incriminating material to dislodge any earlier finding for the purpose of making an assessment u/s 153A. 8. The Ld. CIT(A) ought to have considered the decision of Hon'ble Supreme Court in the case of Bannalal Jat Constructions P Ltd Vs ACIT (2019) 106 Taxmann.com 128(SC)/…

Maa Mahamaya Industries Limited, Chhattisgarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 142/VIZ/2025[2010-11]Status: DisposedITAT Visakhapatnam13 May 2025AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Shri MV Prasad, CAFor Respondent: Dr Satyasai Rath, CIT(DR)
Section 127Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 245C(1)Section 245D

…651/-by ignoring the Sworn statements recorded u/s 132(4) from the Main promoter Sri Ashok Kumar Agarwal on 23.09.20211 and Sri Amit Kumar Lahoti on 14.10.2011 and the decision of Hon'ble Apex Court in the case of Sri B Kumar Vs DCIT (2015) 62 taxmann.com 215/234 Taxmann 771, wherein it was held that even a Sworn statement shall also constitute incriminating material to dislodge any earlier finding for the purpose of making an assessment u/s 153A. 8. The Ld. CIT(A) ought to have considered the decision of Hon'ble Supreme Court in the case of Bannalal Jat Constructions P Ltd Vs ACIT (2019) 106 Taxmann.com 128(SC)/…

Maa Mahamaya Industries Limited, Chhattisgarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 141/VIZ/2025[2009-10]Status: DisposedITAT Visakhapatnam13 May 2025AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Shri MV Prasad, CAFor Respondent: Dr Satyasai Rath, CIT(DR)
Section 127Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 245C(1)Section 245D

…651/-by ignoring the Sworn statements recorded u/s 132(4) from the Main promoter Sri Ashok Kumar Agarwal on 23.09.20211 and Sri Amit Kumar Lahoti on 14.10.2011 and the decision of Hon'ble Apex Court in the case of Sri B Kumar Vs DCIT (2015) 62 taxmann.com 215/234 Taxmann 771, wherein it was held that even a Sworn statement shall also constitute incriminating material to dislodge any earlier finding for the purpose of making an assessment u/s 153A. 8. The Ld. CIT(A) ought to have considered the decision of Hon'ble Supreme Court in the case of Bannalal Jat Constructions P Ltd Vs ACIT (2019) 106 Taxmann.com 128(SC)/…

Maa Mahamaya Industries Limited, Chhattisgarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 140/VIZ/2025[2008-09]Status: DisposedITAT Visakhapatnam13 May 2025AY 2008-09

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Shri MV Prasad, CAFor Respondent: Dr Satyasai Rath, CIT(DR)
Section 127Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 245C(1)Section 245D

…651/-by ignoring the Sworn statements recorded u/s 132(4) from the Main promoter Sri Ashok Kumar Agarwal on 23.09.20211 and Sri Amit Kumar Lahoti on 14.10.2011 and the decision of Hon'ble Apex Court in the case of Sri B Kumar Vs DCIT (2015) 62 taxmann.com 215/234 Taxmann 771, wherein it was held that even a Sworn statement shall also constitute incriminating material to dislodge any earlier finding for the purpose of making an assessment u/s 153A. 8. The Ld. CIT(A) ought to have considered the decision of Hon'ble Supreme Court in the case of Bannalal Jat Constructions P Ltd Vs ACIT (2019) 106 Taxmann.com 128(SC)/…

Assistant Commissioner of Income Tax, Central Circle, Mysuru vs. Kudlur Ramaswamy Sathyanarayana, Mysuru

In the result, the appeal by the Revenue is partly allowed for

ITA 1130/BANG/2024[2014-15]Status: DisposedITAT Bangalore29 Nov 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey**

Section 132Section 139(1)Section 153A

…# **IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH : BANGALORE** ## **BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER** | ITA No.1130/Bang/2024 | | | | | |-----------------------|---|---------|--|--| | Assessment Year | : | 2014-15 | | | | ACIT, | Vs. | Kudlur Ramaswamy Sathyanarayana, | | |-----------------|-----|--------------------------------------|--| | Central Circle, | | 30, Muda Complex, Opp Sub | | | Mysuru. | | Registrar Office, Ramakrishna Nagar, | | | | | Mysuru, Karnataka – 5…

Sh. Rajiv Jain, New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is dismissed and impugned order is upheld

ITA 2766/DEL/2014[2011-12]Status: DisposedITAT Delhi23 Jul 2024AY 2011-12

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)

For Appellant: NoneFor Respondent: Shri P.N. Baranwal, CIT-DR
Section 132Section 132(4)Section 143(3)

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी नवीन चं", लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.2766/िद"ी/2014 (िन.व. 2011-12) Rajiv Jain, 11, Prem Sadan, Rajendra Place, New Delhi 110008 PAN: AAJPJ-0074-G ...... अपीलाथ"/Appellant बनाम Vs. Deputy Commissioner of Income Tax ..... "ितवादी/Respondent Central Circle-01, New Delhi अपीलाथ" "ारा/ Appellant by : None "ितवादी"ारा/Respondent by : Shri P.N. Baranwal, CIT-DR सुनवाई क" ितिथ/ Date of hearing : 09/07/2024…

Rajesh Products, Tonk, Rajasthan vs. ACIT, Jaipur

Appeal is dismissed

ITA 626/JPR/2023[2016-17]Status: DisposedITAT Jaipur18 Jul 2024AY 2016-17
For Appellant: Shri Mahesh Jain, CA (Th. V.C)For Respondent: Shri Bhanwar Singh Ratnu, (CIT-DR)
Section 132(1)Section 132(4)Section 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 626/JP/2023 निर्धारण वर्ष / Assessment Years : 2016-17 M/s Rajesh Products Industrial Area, Tonk स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAHFR 5416 L अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by : Shri Mahesh Jain, CA (Th. V.C) राजस्व की ओर से / Revenue by : Shri Bhanwar Singh Ratnu, (CIT-DR) सुनवाई की तारीख / Date of Hear…

M/S. Mukka Proteins Limited (Formerly Know As Mukka Sea Food Industries Ltd., Mangalore vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangalore

ITA 434/BANG/2024[2016-17]Status: DisposedITAT Bangalore03 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 132Section 132(4)Section 153ASection 153DSection 234A

…ITA Nos.431 to 435/Bang/2024 M/s. Mukka Proteins Limited, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.431 to 435/Bang/2024 Assessment Years: 2013-14 to 2017-18 M/s. Mukka Proteins Limited (Formerly known as Mukka Sea Food Industries Ltd.), # 18-2-16/4, Mukka Corporate House, First Cross N.G. Road, Attavar Manguluru 575 001 Karnataka PAN NO: AAGCM8310E APPELLANT Appellant by Respondent by Date of Hearing Date of Pronouncement DCIT Vs. Central Circle-1 Manguluru RESPONDENT Sri Narendra Sharma, A.R.…

M/S. Mukka Proteins Limited (Formerly Know As Mukka Sea Food Industries Ltd., Mangalore vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangaluru

In the result, appeals of the assessee in ITA Nos

ITA 431/BANG/2024[2013-14]Status: DisposedITAT Bangalore03 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Narendra Sharma, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132Section 132(4)Section 153ASection 153DSection 234A

…ITA Nos.431 to 435/Bang/2024 M/s. Mukka Proteins Limited, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.431 to 435/Bang/2024 Assessment Years: 2013-14 to 2017-18 M/s. Mukka Proteins Limited (Formerly known as Mukka Sea Food Industries Ltd.), # 18-2-16/4, DCIT Mukka Corporate House, First Cross Central Circle-1 Vs. N.G. Road, Attavar Mangaluru Mangaluru 575 001 Karnataka PAN NO : AAGCM8310E APPELLANT RESPONDENT Appellant by : Sri Narendra Sharma, A.R. Respondent by : Ms. Neera Malhotra, D.R.…

A.Raghuram, Valsarawakkam vs. DCIT Central Circle-1(2), Chennai

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

ITA 373/CHNY/2023[2014-15]Status: DisposedITAT Chennai21 Mar 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.373/Chny/2023 िनधा"रण वष"/Assessment Year: 2014-15 A. Raghuram, Vs. The Deputy Commissioner Of No. 20, 3/1A, West Kamakoti Nagar, Income Tax, Agastyar Street, Valasarawakkam, Central Circle 1(2), Chennai 600 087. Chennai. [Pan:Aanpa2155P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri V. Nandakumar, Cit सुनवाई की तारीख/ Date Of Hearing : 04.01.2024 घोषणा की तारीख /Date Of Pronouncement : 21.03.2024 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai, Dated 08.03.2023 Relevant To The Assessment Year 2014-15. 2. Brief Facts Of The Case Are That A Search Under Section 132 Of The Income Tax Act, 1961 [“Act” In Short] Was Initiated & Conducted In This Assessee’S Case On 31.10.2013. The Assessee Filed The Return Of Income On 16.04.2015, Admitting Total Income Of ₹.2,03,67,310/-. The Case Was 2

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 132(4)Section 142(1)Section 143(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri Manjunatha, G., Accountant Member आयकर अपील सं./I.T.A. No.373/Chny/2023 िनधा"रण वष"/Assessment Year: 2014-15 A. Raghuram, Vs. The Deputy Commissioner of No. 20, 3/1A, West Kamakoti Nagar, Income Tax, Agastyar Street, Valasarawakkam, Central Circle 1(2), Chennai 600 087. Chennai. [PAN:AANPA2155P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri S. Sridhar, Advocate ""थ" की ओर से/Respo…

Dy. Commissioner of Income Tax, Cen-Circle 4(1), Mumbai vs. Mr Rashmin Girdharilal Rughani, Mumbai

In the result, both the appeal of the Revenue and cross

ITA 2143/MUM/2023[2017-2018]Status: DisposedITAT Mumbai29 Nov 2023AY 2017-2018

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Gaurav KabraFor Respondent: Smt. Sanyogita Nagpal, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 2143 & 2142/MUM/2023 Assessment Years: 2017-18 & 2018-19 DCIT, CC-4(1), Mr. Rashmin Girdharlal Rughani, Room No. 1916, 7, Rughani Villa, Khandelwal CHS Vs. 19th floor, Air India Ltd., Shankar Lane, Kandivili (W), Building, Nariman Point, Mumbai-400067. Mumbai-400021. PAN No. AABPR 0302 D Appellant Respondent CO Nos. 116 & 117/Mum/2023 (Arising out of ITA Nos. 2143 & 2142/MUM/2023) Assessment Years: 2017-18 & 2018-19 Mr. Rashmin Girdharlal Rughani, DCI…

Dy. Commissioner of Income Tax, Cen-Circle 4(1), Mumbai vs. Mr Rashmin Girdharilal Rughani, Mumbai

In the result, both the appeal of the Revenue and cross

ITA 2142/MUM/2023[2018-2019]Status: DisposedITAT Mumbai29 Nov 2023AY 2018-2019

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Gaurav KabraFor Respondent: Smt. Sanyogita Nagpal, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 2143 & 2142/MUM/2023 Assessment Years: 2017-18 & 2018-19 DCIT, CC-4(1), Mr. Rashmin Girdharlal Rughani, Room No. 1916, 7, Rughani Villa, Khandelwal CHS Vs. 19th floor, Air India Ltd., Shankar Lane, Kandivili (W), Building, Nariman Point, Mumbai-400067. Mumbai-400021. PAN No. AABPR 0302 D Appellant Respondent CO Nos. 116 & 117/Mum/2023 (Arising out of ITA Nos. 2143 & 2142/MUM/2023) Assessment Years: 2017-18 & 2018-19 Mr. Rashmin Girdharlal Rughani, DCI…

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 66/BANG/2023[2017-18]Status: DisposedITAT Bangalore01 Sept 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

…ITA Nos.62 to 66/Bang/2023 M/s. Yashaswi Fish Meal and Oil Company, Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.62 to 66/Bang/2023 Assessment Years: 2012-13 to 2015-16 & 2017-18 respectively M/s. Yashaswi Fish Meal and Oil Company 1, Pithrody Village Deputy Udayvara Commissioner of Vs. Udupi 574 118 Income-tax Karnataka Central Circle-1 Mangalore PAN NO : AAAFY6841M APPELLANT RESPONDENT Appellant by : Shi V. Srinivasan, A.R. Respondent by : Shri D.K. Mishra, D.R. Date of Hearing : 17.07.2023 D…