Bank of India v. ACIT, Circle-2(1)(1)

140 Taxmann.com 41Income Tax Appellate Tribunal2022#22506 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2023.

Issues it is cited on

opportunity of being heard india nfac

Judgments citing Bank of India v. ACIT, Circle-2(1)(1)

Sunil Pagaria, Udaipur vs. ITO, Ward-2(1), Udaipur

In the result, the appeal of the assessee is allowed

ITA 198/JODH/2023[2013-14]Status: DisposedITAT Jodhpur09 Oct 2023AY 2013-14

Section 143(1)Section 143(2)Section 143(3)Section 154Section 234Section 54F

…he Hon'ble Bench for admission of this additional ground i.e. The Ld. CIT (Appeals) did not provide opportunity of personal hearing through video conferencing despite specifically demanded by the appellant. Reliance is placed on following case laws: [ 2022] 140 Taxmann.com 41 (Mum-Trib); Bank of India v/s ACIT Held: As per rule 12 of National Faceless Assessment Scheme, 2021 (NFAS, 2021) which came into effect from 28-12-2021, personal hearing is to be granted invariably through video conferencing (VC) in all cases where request for personal hearing is made. The said amendment is curative amendment and has to b…

Late Shri Shashi Bhushan Bajpai, Mumbai vs. ITO-23(3)(1), Mumbai

In the result, appeal filed by the Assessee stands allowed for statistical purposes

ITA 1582/MUM/2023[2009-10]Status: DisposedITAT Mumbai26 Sept 2023AY 2009-10

Bench: Shri N. K. Choudhry, Jm

For Appellant: Ms. Aarti Sathe Ld. AdvocateFor Respondent: Sh. Anurag Tripathi, Ld. DR

Section 133(6)Section 143(2)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI N. K. CHOUDHRY, JM I.T.A. No. 1582/Mum/2023 Assessment Year: 2009-10) Mrs. Rekha Nigam (Legal ITO-23(3)(1) 1st Representative of Late Shri Floor, Matru Mandir, Shashi Bhushan Bajpai), Grant Road, Mumbai-400007. Building No. G-603, Zade Vs. Gardens, Kala Nagar, Bandra (East), Mumbai-400051. PAN No. AACPB9518L Appellant) : Respondent) Appellant/Assessee by : Ms. Aarti Sathe Ld. Advocate Assessee/Respondent by : Sh. Anurag Tripathi, Ld. DR Date of Hearing : 31.08.2023 Date of Pronouncement : 26.09.2023 O R D E R Per N. K. Choudhry, JM: The Appel…

Sree Subha Sales, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

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

ITA 682/BANG/2022[2018-19]Status: DisposedITAT Bangalore12 Sept 2022AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2018-19

For Respondent: Shri B.R. Sudheendra

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2018-19 M/s. Sree Subha Sales, The Deputy 1150, Arnav, Commissioner of 13th Cross, Income Tax, 1st Phase, 1st Stage, Circle – 3(1)(1), Chandra Layout, Bangalore. Vs. Bangalore – 560 072. PAN: ADDFS9427R APPELLANT RESPONDENT : Shri B.R. Sudheendra, Assessee by Advocate Revenue by : Shri Arun Kumar, CIT DR Date of Hearing : 07-09-2022 Date of Pronouncement : 12-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against…