Bannalal Jat Constructions Pvt Ltd (supra), Avadh Kishore Das v. Ram Gopal in AIR 1979 SC 861, Sudharshan Amin vs ACIT

35 Taxmann.com 370High Court2013#3107 most cited

What is Bannalal Jat Constructions Pvt Ltd (supra), Avadh Kishore Das v. Ram Gopal in AIR 1979 SC 861, Sudharshan Amin vs ACIT authority for?

Retraction of a statement recorded under oath during a search is not accepted unless supported by strong and contemporaneous evidence, especially when corroborative documents and seized materials support the additions.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

Bannalal Jat Constructions Pvt Ltd · Avadh Kishore Das v. Ram Gopal · Sudharshan Amin vs ACIT · retraction of statement · statement under section 132(4) · evidentiary value of statement · contemporaneous evidence · search and seizure

Sections most often in play

Section 132Section 132(4)Section 132(4A)Section 153ASection 269SSSection 269STSection 269TSection 40A(3)

Issues it is cited on

section 131(1)section 269tsection 153a(1)(b)statement under section 132(4)right to receiveretracted statementsection 269sssection 269section 132(4a)section 40a(3)search assessmentsection 115j

Judgments citing Bannalal Jat Constructions Pvt Ltd (supra), Avadh Kishore Das v. Ram Gopal in AIR 1979 SC 861, Sudharshan Amin vs ACIT

Bysani Srinath Mamatha, Bengaluru vs. Joint Commissioner of Income Tax (OSD), Central Circle-1(3), Bengaluru

In the result, the appeals of the assessee for

ITA 410/BANG/2025[2018-19]Status: DisposedITAT Bangalore09 Oct 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, (ITA Nos.399 to 404) Bysani Srinath Mamatha, (ITA Nos.405-410) 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. PAN - AELPS 7713 P ABTPM 6990 R APPELLANT Vs. The Jt. Commissioner of Income Tax (OSD), Central Circle – 1(3), Bengaluru. RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing…

Bysani Srinath Mamatha, Bengaluru vs. Joint Commissioner of Income Tax (OSD) Central Circle-1(3), Bengaluru

ITA 409/BANG/2025[2017-18]Status: DisposedITAT Bangalore09 Oct 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, (ITA Nos.399 to 404) Bysani Srinath Mamatha, (ITA Nos.405-410) 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. Vs. The Jt. Commissioner of Income Tax (OSD), Central Circle – 1(3), Bengaluru. PAN - AELPS 7713 P ABTPM 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of…

Bysani Srinath Mamatha, Bengaluru vs. Joint Commissioner of Income Tax(OSD), Central Circle-1(3), Bengaluru

ITA 408/BANG/2025[2016-17]Status: DisposedITAT Bangalore09 Oct 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, Vs. The Jt. Commissioner of (ITA Nos.399 to 404) Income Tax (OSD), Bysani Srinath Mamatha, Central Circle – 1(3), (ITA Nos.405-410) Bengaluru. 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. PAN - AELPS 7713 P АВТРМ 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing…

Bysani Srinath Mamatha, Bengaluru vs. Joint Commissioner of Income Tax (OSD) Central Circle-1(3), Bengaluru

In the result, the appeals of the assessee for Assessment Years

ITA 407/BANG/2025[2015-16]Status: DisposedITAT Bangalore09 Oct 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, Vs. The Jt. Commissioner of (ITA Nos.399 to 404) Income Tax (OSD), Central Circle – 1(3), Bysani Srinath Mamatha, Bengaluru. (ITA Nos.405-410) 75/11475/114, Surveyor Street, . Basavanagudi, Bengaluru. PAN – AELPS 7713 P ABTPM 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of…

Bysani Srinath Mamatha, Bengaluru vs. Joint Commissioner of Income Tax (OSD), Central Circle-1(3), Bengaluru

ITA 406/BANG/2025[2014-15]Status: DisposedITAT Bangalore09 Oct 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, (ITA Nos.399 to 404) Bysani Srinath Mamatha, (ITA Nos.405-410) 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. PAN - AELPS 7713 P ABTRPM 6990 R Vs. The Jt. Commissioner of Income Tax (OSD), Central Circle – 1(3), Bengaluru. APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing…

Bysani Srinath Mamatha, Bengaluru vs. Joint Commissioner of Income Tax, (OSD) Central Circle-1(3), Bengaluru

ITA 405/BANG/2025[2013-14]Status: DisposedITAT Bangalore09 Oct 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, (ITA Nos.399 to 404) Bysani Srinath Mamatha, (ITA Nos.405-410) 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. Vs. The Jt. Commissioner of Income Tax (OSD), Central Circle – 1(3), Bengaluru. PAN - AELPS 7713 P АВТРМ 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date…

Bysani Adinarayagupatha Srinath, Bengaluru vs. Joint Commissioner of Income Tax (OSD), Central Circle-1(3), Bengaluru

ITA 404/BANG/2025[2018-19]Status: DisposedITAT Bangalore09 Oct 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, (ITA Nos.399 to 404) Bysani Srinath Mamatha, (ITA Nos.405-410) 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. Vs. The Jt. Commissioner of Income Tax (OSD), Central Circle – 1(3), Bengaluru. PAN - AELPS 7713 P АВТРМ 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing…

Bysani Adinarayaguptha Srinath, Bengaluru vs. Joint Commissioner of Income Tax (OSD), Central Circle-1(3), Bengaluru

In the result, the appeals of the assessee for Assessment Years

ITA 402/BANG/2025[2016-17]Status: DisposedITAT Bangalore09 Oct 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, Vs. The Jt. Commissioner of (ITA Nos.399 to 404) Income Tax (OSD), Central Circle – 1(3), Bysani Srinath Mamatha, Bengaluru. (ITA Nos.405-410) 75/11475/114, Surveyor Street, . Basavanagudi, Bengaluru. PAN – AELPS 7713 P ABTPM 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of…

Bysani Adinarayaguptha Srinath, Bengaluru vs. Joint Commissioner of Income Tax (OSD), Central Circle-1(3), Bengaluru

ITA 401/BANG/2025[2015-16]Status: DisposedITAT Bangalore09 Oct 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, (ITA Nos.399 to 404) Bysani Srinath Mamatha, (ITA Nos.405-410) 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. PAN - AELPS 7713 P ABTPM 6990 R APPELLANT Vs. The Jt. Commissioner of Income Tax (OSD), Central Circle – 1(3), Bengaluru. RESPONDENT Assessee by Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by Shri Shivanad Kalakeri, CIT (DR) Date of hearing 22.0…

Bysani Adinarayaguptha Srinath, Bengaluru vs. Joint Commissioner of Income Tax(OSD), Central Circle 1(3), Bengaluru

ITA 400/BANG/2025[2014-15]Status: DisposedITAT Bangalore09 Oct 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, (ITA Nos.399 to 404) Bysani Srinath Mamatha, (ITA Nos.405-410) 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. Vs. The Jt. Commissioner of Income Tax (OSD), Central Circle – 1(3), Bengaluru. PAN - AELPS 7713 P АВТРМ 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of he…

Bysani Adinarayaguptha Srinath, Bengaluru vs. Joint Commissioner of Income Tax(OSD), Central Circle-1(3), Bengaluru

ITA 399/BANG/2025[2013-14]Status: DisposedITAT Bangalore09 Oct 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, (ITA Nos.399 to 404) Bysani Srinath Mamatha, (ITA Nos.405-410) 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. Vs. The Jt. Commissioner of Income Tax (OSD), Central Circle – 1(3), Bengaluru. PAN - AELPS 7713 P АВТРМ 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of…

ACIT-CC-7(3), Mumbai vs. Bellissimo Healthy Constructions and Developers Private Limited, Mumbai

In the result, appeal of the Revenue stands Dismissed

ITA 1483/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Apr 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Niraj Sheth,ARFor Respondent: Shri Leyaqat Ali Aafaqui (Sr. AR)
Section 143(3)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA 1483/MUM/2025 (A.Y. 2015-16) Assistant Commissioner of v/s. Bellissimo Healthy Constructions Income Tax, Central Circle – बनाम and Developers Private Limited, 412, Floor-4, 17G, Vardhaman 7(3), Room No. 655, Floor 6 th, Chamber, Cawasji Patel Road Aayakar Bhavan, M.K Road Mumbai,400020,Maharashtra Horniman Circle Fort, Mumbai 400001, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCL2910N .. Appellant/अपीलार्थी Respondent/प्रतिवादी Appellant by : Shri N…

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…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

The appeal of the assessee is partly allowed and that of the revenue stands dismissed

ITA 177/JPR/2020[2017-18]Status: DisposedITAT Jaipur07 Jun 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 116 /JP/2020 fu/kZkj.k o"kZ@Assessment Year 2017-18 cuke M/s Royal Jewellers, The Dy. Commissioner of Vs. 1756, Telipara, Chaura Rasta, Income-tax, Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFR 6642 P vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 177 /JP/2020 fu/kZkj.k o"kZ@Assessment…

M/S. Royal Jewellers, Jaipur vs. DCIT, Central Circle, Jaipur

The appeal of the assessee is partly allowed and that of the revenue stands dismissed

ITA 116/JPR/2020[2017-18]Status: DisposedITAT Jaipur07 Jun 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 116 /JP/2020 fu/kZkj.k o"kZ@Assessment Year 2017-18 cuke M/s Royal Jewellers, The Dy. Commissioner of Vs. 1756, Telipara, Chaura Rasta, Income-tax, Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFR 6642 P vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 177 /JP/2020 fu/kZkj.k o"kZ@Assessment…

Deputy Commissioner of Income Tax Circle-6(1)(1), Bangalore vs. M/S Shamaraju & Company India Private Limited, Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2144/BANG/2018[2014-15]Status: DisposedITAT Bangalore26 Apr 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

Deputy Commissioner of Income Tax Circle-6(1)(1), Bangalore vs. M/S Shamaraju & Company India Pvt Ltd, Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2143/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Apr 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

Deputy Commissioner of Income Tax Circle-6(1)(1), Bangalore vs. M/S Shyamaraju & Company India Pvt Ltd, Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2142/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Apr 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Shyamaraju & Company Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2012/BANG/2018[2014-15]Status: DisposedITAT Bangalore26 Apr 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

Bannalal Jat Constructions Pvt Ltd (supra), Avadh Kishore Das v. Ram Gopal in AIR 1979 SC 861, Sudharshan Amin vs ACIT (35 Taxmann.com 370) — Cited in 38 Judgments | BharatTax