Bannalal Jat Constructions (P) Ltd. v. ACIT

106 Taxmann.com 128Supreme Court of India2019#519 most cited

What is Bannalal Jat Constructions (P) Ltd. v. ACIT authority for?

An addition based on a statement made by an assessee's director during search proceedings is upheld unless the assessee discharges the burden to prove the admission was wrong or extracted under duress and coercion.

183

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also referred to as

Bannalal Jat Constructions P Ltd v ACIT · Section 132(4) statement · admission during search proceedings · retraction of statement · duress or coercion · burden of proof for retraction · search assessment additions · incriminating material · Supreme Court decision

Also reported as

264 Taxmann 5

Sections most often in play

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

Issues it is cited on

section 133(a)section 65asection 69dabatement of assessmentstatement under section 132(4)retracted statementsection 65bbona fide mistakesection 158bcsection 158bbsection 153a(1)(b)retraction of statement

Judgments citing Bannalal Jat Constructions (P) Ltd. v. ACIT

Kiran Fine Jewellers Private Limited, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1232/JPR/2024[2018-19]Status: DisposedITAT Jaipur25 Feb 2025AY 2018-19
For Appellant: Shri S.R. Sharma, CA and Shri R.K. Bhatra, CAFor Respondent: Shri P.P. Meena, CIT-DR (Thru” V.H.)
Section 115BSection 132(4)Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 1232/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 M/s. Kiran Fine Jewellers Pvt. Ltd. cuke The DCIT Vs. F-19, Gautam Marg, Vaishali Nagar Central Circle-2 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK 7512 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.R. Sharma, CA and Shri R.K.…

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Sh. Naval Kishore, Kota

In the result appeal filed by the assessee stands allowed and that of the revenue stands dismissed

ITA 456/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Sept 2024AY 2015-16
Section 139Section 143Section 153A

…# vk;dj vihyh; vf/kdj.k] t;i qj U;k;ihB] t;i qj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B" JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; d s le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM > vk;dj vihy la-@ITA. No. 205/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 | Naval Kishore | cuke | DCIT | | | |-----------------------------------------------------------|---------------------|---------------------|--|--| | 2-GA-29,<br>Teachers<br>Colony…

Dhruv Buildcon and Designers Private Limited, Kota Rajasthan vs. ACIT, DCIT, Central Circle, Kota, Kota Rajasthan

In the result the appeal of the assessee is partly allowed

ITA 473/JPR/2024[2017-18]Status: DisposedITAT Jaipur27 Aug 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A)For Respondent: Shri Rajesh Kumar Meena (Addl. CIT)
Section 115BSection 129Section 133ASection 142Section 142(1)Section 143(2)Section 143(3)Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 473/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 Dhruv Buildcon & Designers Pvt. cuke ACIT, DCIT Ltd. Vs. Central Circle, Kota. 531, Shastri Nagar, Dadabari, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCD2663H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A) jktLo dh vksj…

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Nisha Jain, Kota

In the result, the appeal of the Revenue is dismissed with no orders as to cost

ITA 378/JPR/2024[2017-18]Status: DisposedITAT Jaipur05 Aug 2024AY 2017-18
For Appellant: Shri Mahendra Gargieya AdvFor Respondent: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@
Section 131

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 378/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 The ACIT cuke Nisha Jain Vs. Central Circle E-15, Ballabh Bari Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABLPJ 8118L vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@Assessee by : Shri Mahendra Gargieya Adv Shri Hemang Garg…

Gipskarton India Private Limited, New Delhi vs. ACIT, Central Circle-7, New Delhi

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

ITA 1475/DEL/2023[2021-22]Status: DisposedITAT Delhi24 Jul 2024AY 2021-22

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Ms. Rano Jain, AdvFor Respondent: Shri T James Singson, CIT-DR
Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1475/DEL/2023 [A.Y. 2021-22] M/s Gipskarton India Pvt Ltd Vs. The A.C.I.T 405, D-Mall, D-1, Central Circle - 7 Netaji Subhash Place, New Delhi Pitampura, Delhi PAN – AAGCG 7690 B (Applicant) (Respondent) Assessee By : Ms. Rano Jain, Adv Department By : Shri T James Singson, CIT-DR Date of Hearing : 04.06.2024 Date of Pronouncement : 24.07.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order o…

ACIT, Central Circle-2(2), Hyderabad vs. Syed Irfanuddin, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 442/HYD/2022[2018-9]Status: DisposedITAT Hyderabad08 Jul 2024

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No Revenue Assessee A.Y 1 432/Hyd/2022 Acit, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad Pan:Bqgps0128A 2 436/Hyd/2022 & -Do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 Pan:Aajpi6494F 4 442/Hyd/2022 -Do- Syed Irfanuddin 2018- Hyderabad 19 Pan:Aappi4693A िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 132(4)

…ITA No 446 Capgemini Technology Services India Pvt Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri Laliet Kumar, Judicial Member And Shri Manjunatha, G. Accountant Member S.No Appeal in ITA No Revenue Assessee A.Y 1 432/Hyd/2022 ACIT, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad PAN:BQGPS0128A 2 436/Hyd/2022 & -do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 PAN:AAJPI6494F 4 442/Hyd/2022 -do- Syed Irfanuddin 2018- Hyderabad 19 PAN:AAPPI4693A िनधा""रती "ारा/Assessee by: Shri P Murali Mohan Rao, CA राज" व "ारा/Reven…

ACIT, Central Circle-2(2), Hyderabad vs. Syed Imranuddin, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 437/HYD/2022[2018-19]Status: DisposedITAT Hyderabad08 Jul 2024AY 2018-19

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No Revenue Assessee A.Y 1 432/Hyd/2022 Acit, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad Pan:Bqgps0128A 2 436/Hyd/2022 & -Do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 Pan:Aajpi6494F 4 442/Hyd/2022 -Do- Syed Irfanuddin 2018- Hyderabad 19 Pan:Aappi4693A िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 132(4)

…ITA No 446 Capgemini Technology Services India Pvt Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri Laliet Kumar, Judicial Member And Shri Manjunatha, G. Accountant Member S.No Appeal in ITA No Revenue Assessee A.Y 1 432/Hyd/2022 ACIT, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad PAN:BQGPS0128A 2 436/Hyd/2022 & -do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 PAN:AAJPI6494F 4 442/Hyd/2022 -do- Syed Irfanuddin 2018- Hyderabad 19 PAN:AAPPI4693A िनधा""रती "ारा/Assessee by: Shri P Murali Mohan Rao, CA राज" व "ारा/Reven…

ACIT, Central Circle-2(2), Hyderabad vs. Syed Imranuddin, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 436/HYD/2022[2017-18]Status: DisposedITAT Hyderabad08 Jul 2024AY 2017-18

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No Revenue Assessee A.Y 1 432/Hyd/2022 Acit, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad Pan:Bqgps0128A 2 436/Hyd/2022 & -Do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 Pan:Aajpi6494F 4 442/Hyd/2022 -Do- Syed Irfanuddin 2018- Hyderabad 19 Pan:Aappi4693A िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 132(4)

…ITA No 446 Capgemini Technology Services India Pvt Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri Laliet Kumar, Judicial Member And Shri Manjunatha, G. Accountant Member S.No Appeal in ITA No Revenue Assessee A.Y 1 432/Hyd/2022 ACIT, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad PAN:BQGPS0128A 2 436/Hyd/2022 & -do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 PAN:AAJPI6494F 4 442/Hyd/2022 -do- Syed Irfanuddin 2018- Hyderabad 19 PAN:AAPPI4693A िनधा""रती "ारा/Assessee by: Shri P Murali Mohan Rao, CA राज" व "ारा/Reven…

ACIT Central Circle-2(2), Hyderabad vs. Syed Zeeshanuddin, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 432/HYD/2022[2018-19]Status: DisposedITAT Hyderabad08 Jul 2024AY 2018-19

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No Revenue Assessee A.Y 1 432/Hyd/2022 Acit, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad Pan:Bqgps0128A 2 436/Hyd/2022 & -Do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 Pan:Aajpi6494F 4 442/Hyd/2022 -Do- Syed Irfanuddin 2018- Hyderabad 19 Pan:Aappi4693A िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 132(4)

…ITA No 446 Capgemini Technology Services India Pvt Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri Laliet Kumar, Judicial Member And Shri Manjunatha, G. Accountant Member S.No Appeal in ITA No Revenue Assessee A.Y 1 432/Hyd/2022 ACIT, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad PAN:BQGPS0128A 2 436/Hyd/2022 & -do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 PAN:AAJPI6494F 4 442/Hyd/2022 -do- Syed Irfanuddin 2018- Hyderabad 19 PAN:AAPPI4693A िनधा""रती "ारा/Assessee by: Shri P Murali Mohan Rao, CA राज" व "ारा/Reven…

M/S Mars Coionizer P Ltd, Raipur vs. ACIT Central -II, Raipur

Appeal is allowed in terms mentioned above

ITA 113/IND/2020[2013-14]Status: DisposedITAT Indore04 Apr 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2013-14 M/S. Mars Colonizer Acit, Central-2, Private Limited, Bhopal C/O Hotel Amit Regency, बनाम/ Saibaba Complex, Vs. Moti Bag Chowk, Raipur (Appellant/Assessee) (Respondent/Revenue) Pan: Aafca 6847 B Assessee By Shri Hitesh Chimnani & Shri Yash Kukreja, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.02.2024 Date Of Pronouncement 04.04.2024

Section 132Section 133ASection 143(2)Section 143(3)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2013-14 M/s. Mars Colonizer ACIT, Central-2, Private Limited, Bhopal C/o Hotel Amit Regency, बनाम/ Saibaba Complex, Vs. Moti Bag Chowk, Raipur (Appellant/Assessee) (Respondent/Revenue) PAN: AAFCA 6847 B Assessee by Shri Hitesh Chimnani and Shri Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.02.2024 Date of Pronouncement 04.04.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved…

Shri Hasmukhlal Inderchand Ranawat, Mumbai City vs. The DCIT, Central Circle-8(3), Mumbai

In the result, the appeals of the assessee for AY 2015-16 to 2018-19

ITA 2982/MUM/2023[2020-21]Status: DisposedITAT Mumbai01 Apr 2024AY 2020-21
Section 132Section 133ASection 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “E” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Aby T. Varkey (JM) Ι.Τ.Α. No. 2977/Mum/2023 (A.Y. 2015-16) Ι.Τ.Α. No. 2978/Mum/2023 (A.Y. 2016-17) Ι.Τ.Α. No. 2979/Mum/2023 (A.Y. 2017-18) Ι.Τ.Α. No. 2980/Mum/2023 (A.Y. 2018-19) Ι.Τ.Α. No. 2981/Mum/2023 (A.Y. 2019-20) Ι.Τ.Α. No. 2982/Mum/2023 (A.Y. 2020-21) Shri Hasmukhlal Inderchand Ranawat 32/33 Dagina Bazar Mumbadevi Road Mumbai-400 002. PAN : AACPR2952E (Appellant) Vs. DCIT, Central Circle-8(3) Mumbai. (Respondent) Assessee by Department by Date of Hearing Date of Pronouncement Shri Rajiv Khandelwal Shri Bisw…

Shri Hasmukhlal Inderchand Ranawat, Mumbai City vs. The DCIT, Central Circle 8(3), Mumbai

In the result, the appeals of the assessee for AY 2015-16 to 2018-19

ITA 2981/MUM/2023[2019-20]Status: DisposedITAT Mumbai01 Apr 2024AY 2019-20

Bench: Shri B.R. Baskaran (Am) & Shri Aby T. Varkey (Jm)

Section 132Section 133ASection 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “E” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Aby T. Varkey (JM) I.T.A. No. 2977/Mum/2023 (A.Y. 2015-16) I.T.A. No. 2978/Mum/2023 (A.Y. 2016-17) I.T.A. No. 2979/Mum/2023 (A.Y. 2017-18) I.T.A. No. 2980/Mum/2023 (A.Y. 2018-19) I.T.A. No. 2981/Mum/2023 (A.Y. 2019-20) I.T.A. No. 2982/Mum/2023 (A.Y. 2020-21) Vs. DCIT, Central Shri Hasmukhlal Inderchand Ranawat Circle-8(3) 32/33 Dagina Bazar Mumbai. Mumbadevi Road Mumbai-400 002. PAN : AACPR2952E (Appellant) (Respondent) Assessee by Shri Rajiv Khandelwal Department by Shri Biswanath Das Date of Hearing 05…

Shri Hasmukhlal Inderchand Ranawat, Mumbai vs. The DCIT, Central Circle-8(3), Mumbai

In the result, the appeals of the assessee for AY 2015-16 to 2018-19

ITA 2980/MUM/2023[2018-19]Status: DisposedITAT Mumbai01 Apr 2024AY 2018-19

Bench: Shri B.R. Baskaran (Am) & Shri Aby T. Varkey (Jm)

Section 132Section 133ASection 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI "E" BENCH, MUMBAI. BEFORE SHRI B.R. BASKARAN (AM) & SHRI ABY T. VARKEY (JM) I.T.A. No. 2977/Mum/2023 (A.Y. 2015-16) I.T.A. No. 2978/Mum/2023 (A.Y. 2016-17) I.T.A. No. 2979/Mum/2023 (A.Y. 2017-18) I.T.A. No. 2980/Mum/2023 (A.Y. 2018-19) I.T.A. No. 2981/Mum/2023 (A.Y. 2019-20) I.T.A. No. 2982/Mum/2023 (A.Y. 2020-21) SHRI HASMUKHLAL INDERCHAND RANAWAT 32/33 DAGINA BAZAR MUMBADEVI ROAD MUMBAI-400 002. PAN : AACPR2952E (Appellant) Vs. DCIT, CENTRAL CIRCLE-8(3) MUMBAI. (Respondent) Assessee by Shri Rajiv Khandelwal Department by Shri Biswanath Das Date of Hearing 05.02.2024 D…

Shri Hasmukhlal Inderchand Ranawat, Mumbai vs. The DCIT, Central Circle 8(3), Mumbai

In the result, the appeals of the assessee for AY 2015-16 to 2018-19

ITA 2979/MUM/2023[2017-18]Status: DisposedITAT Mumbai01 Apr 2024AY 2017-18

Bench: Shri B.R. Baskaran (Am) & Shri Aby T. Varkey (Jm)

Section 132Section 133ASection 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “E” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Aby T. Varkey (JM) I.T.A. No. 2977/Mum/2023 (A.Y. 2015-16) I.T.A. No. 2978/Mum/2023 (A.Y. 2016-17) I.T.A. No. 2979/Mum/2023 (A.Y. 2017-18) I.T.A. No. 2980/Mum/2023 (A.Y. 2018-19) I.T.A. No. 2981/Mum/2023 (A.Y. 2019-20) I.T.A. No. 2982/Mum/2023 (A.Y. 2020-21) Vs. DCIT, Central Shri Hasmukhlal Inderchand Ranawat Circle-8(3) 32/33 Dagina Bazar Mumbai. Mumbadevi Road Mumbai-400 002. PAN : AACPR2952E (Appellant) (Respondent) Assessee by Shri Rajiv Khandelwal Department by Shri Biswanath Das Date of Hearing 05…

Shri Hasmukhlal Inderchand Ranawat, Mumbai City vs. The DCIT, Central Circle-8(3), Mumbai

In the result, the appeals of the assessee for AY 2015-16 to 2018-19

ITA 2978/MUM/2023[2016-17]Status: DisposedITAT Mumbai01 Apr 2024AY 2016-17

Bench: Shri B.R. Baskaran (Am) & Shri Aby T. Varkey (Jm)

Section 132Section 133ASection 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “E” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Aby T. Varkey (JM) I.T.A. No. 2977/Mum/2023 (A.Y. 2015-16) I.T.A. No. 2978/Mum/2023 (A.Y. 2016-17) I.T.A. No. 2979/Mum/2023 (A.Y. 2017-18) I.T.A. No. 2980/Mum/2023 (A.Y. 2018-19) I.T.A. No. 2981/Mum/2023 (A.Y. 2019-20) I.T.A. No. 2982/Mum/2023 (A.Y. 2020-21) Vs. DCIT, Central Shri Hasmukhlal Inderchand Ranawat Circle-8(3) 32/33 Dagina Bazar Mumbai. Mumbadevi Road Mumbai-400 002. PAN : AACPR2952E (Appellant) (Respondent) Assessee by Shri Rajiv Khandelwal Department by Shri Biswanath Das Date of Hearing 05…

Shri Hasmukhlal Inderchand Ranawat, Mumbai City vs. The DCIT, Central Circle-8(3), Mumbai

In the result, the appeals of the assessee for AY 2015-16 to 2018-19

ITA 2977/MUM/2023[2015-16]Status: DisposedITAT Mumbai01 Apr 2024AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Shri Aby T. Varkey (Jm)

Section 132Section 133ASection 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “E” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Aby T. Varkey (JM) I.T.A. No. 2977/Mum/2023 (A.Y. 2015-16) I.T.A. No. 2978/Mum/2023 (A.Y. 2016-17) I.T.A. No. 2979/Mum/2023 (A.Y. 2017-18) I.T.A. No. 2980/Mum/2023 (A.Y. 2018-19) I.T.A. No. 2981/Mum/2023 (A.Y. 2019-20) I.T.A. No. 2982/Mum/2023 (A.Y. 2020-21) Vs. DCIT, Central Shri Hasmukhlal Inderchand Ranawat Circle-8(3) 32/33 Dagina Bazar Mumbai. Mumbadevi Road Mumbai-400 002. PAN : AACPR2952E (Appellant) (Respondent) Assessee by Shri Rajiv Khandelwal Department by Shri Biswanath Das Date of Hearing 05…

Shri Ashok Bhawarlal Jain, Pune vs. ACIT, Central Circle 1(1), Pune

In the result, the appeal filed by the assessee in ITA

ITA 1123/PUN/2023[2018-19]Status: DisposedITAT Pune27 Mar 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: S/Shri Pawan Chakrapani &For Respondent: Shri Keyur Patel
Section 132(4)Section 153A

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos. 1122 & 1123/PUN/2023 धििाारण वर्ा / Assessment Years : 2014-15 & 2018-19 Shri Ashok Bhawarlal Jain, 232, Main Bazar, Dehuroad, Pune – 412101 PAN : ADVPJ0579M .......अपीलार्थी / Appellant बनाम / V/s. Asst. Commissioner of Income Tax, Central Circle – 1(1), Pune ……प्रत्यर्थी / Respondent IT(SS)A No. 22/PUN/2023 धििाारण वर्ा / Assessment Year : 2017-18 Shri Ashok Bhawarlal Jain, 232, Main Bazar,…

Shri Ashok Bhawarlal Jain, Pune vs. ACIT Central Circle 1(1), Pune

In the result, the appeal filed by the assessee in ITA

ITA 1122/PUN/2023[A.Y- 2014-15]Status: DisposedITAT Pune27 Mar 2024

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: S/Shri Pawan Chakrapani &For Respondent: Shri Keyur Patel
Section 132(4)Section 153A

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos. 1122 & 1123/PUN/2023 धििाारण वर्ा / Assessment Years : 2014-15 & 2018-19 Shri Ashok Bhawarlal Jain, 232, Main Bazar, Dehuroad, Pune – 412101 PAN : ADVPJ0579M .......अपीलार्थी / Appellant बनाम / V/s. Asst. Commissioner of Income Tax, Central Circle – 1(1), Pune ……प्रत्यर्थी / Respondent IT(SS)A No. 22/PUN/2023 धििाारण वर्ा / Assessment Year : 2017-18 Shri Ashok Bhawarlal Jain, 232, Main Bazar,…

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…

The DCIT Central-3, Indore vs. M/S Hanuman Proessor, Burhanpur

ITA 169/IND/2023[2020-21]Status: DisposedITAT Indore30 Nov 2023AY 2020-21

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year: 2020-21 Dy. Cit, M/S.Hanuman Processors, Central-3, Alamganj, बनाम/ Indore. Burhanpur Vs. (Revenue / Appellant) (Assessee / Respondent) Pan: Aaafh7777 F

Section 115BSection 133ASection 143(2)Section 143(3)Section 69B

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2020-21 Dy. CIT, M/s.Hanuman Processors, Central-3, Alamganj, बनाम/ Indore. Burhanpur Vs. (Revenue / Appellant) (Assessee / Respondent) PAN: AAAFH7777 F C.O.No.7/Ind/2023 (Arising out of ITA No. 169/Ind/2023) Assessment Year: 2020-21 M/s.Hanuman Processors, Dy. CIT, Alamganj, Central-3, बनाम/ Burhanpur Indore. Vs. (CrossObjector/ Appellant) (Revenue / Respondent) Revenue by Shri Ashish Porwal, Sr. DR Assessee by Shri P.D.…