Bansilal B. Raisoni & Sons. v. Assistant Commissioner of Income Tax

101 Taxmann.com 20High Court2019#2533 most cited

What is Bansilal B. Raisoni & Sons. v. Assistant Commissioner of Income Tax authority for?

The time limit for objecting to an Assessing Officer's territorial jurisdiction under Section 124(3) does not apply when an assessee claims the officer acted wholly without jurisdiction or outside the authority of law. Objections to jurisdiction not relating to territorial matters are not subject to these time limits.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Also referred to as

Bansilal B. Raisoni & Sons · Assistant Commissioner of Income Tax · Section 124 · Section 124(3) · territorial jurisdiction · Assessing Officer jurisdiction · without jurisdiction · authority of law · time limit for objection

Also reported as

260 Taxmann 281

Sections most often in play

Section 147Section 148Section 144BSection 151ASection 124(3)Section 143(2)Section 144Section 142(1)
Read the full judgment

Issues it is cited on

section 144(b)section 124(3)(a)section 115whsection 115wfsection 115wdsection 115wesection 153cofsection 124(3)section 127(2)(a)section 153aofsection 124section 120(4)(b)

Judgments citing Bansilal B. Raisoni & Sons. v. Assistant Commissioner of Income Tax

Venkata Ramanamma Sakamuri, Marripadu, Nellore vs. ITO., Ward-1, Nellore

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 299/HYD/2025[2019-20]Status: DisposedITAT Hyderabad05 Dec 2025AY 2019-20

Bench: Us:

Section 144Section 148Section 148A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No. 299/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2019-20) Venkata Ramanamma VS. Income Tax Officer, Sakamuri, Ward-1, Marripadu, Nellore. Nellore. PAN: CXQPS1340L (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri KA Sai Prasad, CA Assessee Represented by राज"वका""त"न"ध"व/ : Mrs. Payal Gupta, Sr. AR Department Repres…

Sanand Sankardas, Mumbai vs. Income Tax Officer Int. Tax Ward 4(2)(1), Mumbai

ITA 1102/MUM/2025[2015-16]Status: DisposedITAT Mumbai27 Jun 2025AY 2015-16

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhan

Section 133(6)Section 142(1)Section 144Section 144C(1)Section 144C(2)Section 147Section 148Section 148ASection 195Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 1102/M/2025 Assessment Year: 2015-16 Mr. Sanand Sankardas, B-03 Om Siv Society, Datar Colony, Ashok Nagar Road, Bhandup (E), Mumbai-400042. PAN: BORPS0620C (Appellant) Vs. Income Tax Officer Int. Tax, Ward 4(2)(1), Room No. 632, Kautilya Bhavan, Mumbai-400051. (Respondent) Present for: Assessee by Revenue by Date of Hearing Date of Pronouncement : Shri Aditya Ramachandran, A.R. : Shri Krishna Kumar, D.R. : 19.06.2025 : 27.06.2025 ORDER Per : Raj Kumar Chauh…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2472/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Jun 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2471/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Jun 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2470/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2469/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Jun 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2468/MUM/2025[2014-15]Status: DisposedITAT Mumbai26 Jun 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2467/MUM/2025[2013-14]Status: DisposedITAT Mumbai26 Jun 2025AY 2013-14
Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 6405/MUM/2024[2011-12]Status: DisposedITAT Mumbai26 Jun 2025AY 2011-12

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Shri. Kempareddy Govindraj, Bengaluru vs. Assistant Commissioner of Income Tax, Central Circle-2(3), Bengaluru

ITA 1022/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Jan 2025AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. V. Chandrasekhar, ARFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 131(1)Section 132Section 132(1)Section 143(3)Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER ITA Nos. and Assessment Year Appellant Respondent 1021 to 1024/Bang/2024 2013-14 to 2016-17 Shri. Kempareddy Govindraj, No.206, 2nd main, 2nd Stage Domlur, Bengaluru-560071., Bangalore - 560071. PAN : ABLPG 9967 C ACIT, Central Circle - 2(3), Bangalore. 1290 to 1292/Bang/2024 2014-15 to 20161-7 DCIT, Central Circle - 2(3), Bangalore. Shri. Kempareddy Govindraj, Bangalore - 560071. PAN : ABLPG 9967 C Assessee by : Shri. V. Chandrasekhar,…

Madurai Tuticorin Expressways Limited, Hyderabad vs. ACIT., Circle - 5(1), Hyderabad

In the result, all three appeals of the assesssee, i

ITA 1143/HYD/2024[2017-18]Status: DisposedITAT Hyderabad07 Jan 2025AY 2017-18

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1143/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2015-16) The Ookal Farmers Service VS. ITO, Cooperative Society Limited, Ward-1, Warangal. Warangal. PAN: AACAT0993J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) आयकरअपीलसं./I.T.A. No.1144/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2016-17) The Ookal Farmers Service VS. ITO, Cooperative Societ…

Cyient Limited, Hyderabad vs. DCIT., Circle-1(1), Hyderabad

In the result, the appeal of the assessee is allowed in terms of our above observation

ITA 913/HYD/2024[2020-21]Status: DisposedITAT Hyderabad06 Jan 2025AY 2020-21

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.913/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Shri Ankit Jain Vs. Acit Hyderabad Central Circle 1(2) Pan:Agwpa4459K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Shri V. Ravish Bhatt, Sr.Dr सुनवाई की तारीख/Date Of Hearing: 07/11/2025 घोषणा की तारीख/Pronouncement: 19/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Shri V. Ravish Bhatt, Sr.DR
Section 147Section 148Section 148ASection 151A(1)Section 292CSection 69

…ITA No 913 of 2025 Ankit Jain Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SMC ‘ Bench, Hyderabad "ी रिवश सूद,"ाियक सद" एवं "ी मधुसूदन साविड़या लेखा सद" सम" | Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.913/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Shri Ankit Jain Vs. ACIT Hyderabad Central Circle 1(2) PAN:AGWPA4459K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri K.A. Sai Prasad, CA राज" व "ारा/Revenue by:: Shri V. Ravish Bhatt, Sr.DR सुनवाई की तारीख/Date of hearing: 07/11/2…

The Deputy Commissioner of Income-Tax, Central Circle-1, Mangaluru vs. M/S. Blueline Foods (India) Pvt. Ltd., Mangaluru

ITA 182/BANG/2023[2017-18]Status: DisposedITAT Bangalore07 Aug 2024AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Revenue byFor Respondent: Date of hearing
Section 132Section 143(3)Section 153ASection 153CSection 255(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.182, 183/Bang/2023 Assessment Years : 2017-18, 2018-19 DCIT, Central Circle – 1, Mangaluru. APPELLANT Assessee by : Revenue by : Date of hearing : Date of Pronouncement : Vs. M/s. Blueline Foods (India) Pvt. Ltd., Suite # 406, Crystal Arc, Balmatta Road, Balmatta, Mangaluru – 575 001. PAN : AACCB 8979 J RESPONDENT Shri. B. S. N. Prasad, Advocate Shri. Saravanan B, CIT(DR), ITAT, Bengaluru. 07.08.2024 07.08.2024 O R D E R Per George George K, Vice President :…

ITO (It) TDS-2, Mumbai vs. Tata Steel Ltd, Mumbai

In the result, the appeal by the assessee is allowed, while the appeal by the Revenue is dismissed

ITA 225/MUM/2014[2007-08]Status: FixedITAT Mumbai07 Jun 2024AY 2007-08

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri J. D. Mistry a/wFor Respondent: Shri P. C. Chhotaray
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.225/Mum./2014 (Assessment Year : 2007-08) ITO(IT)TDS-2 Room No. 113, Scindia House, 1st Floor, Ballard Estate, ……………. Appellant N.M. Road, Mumbai-400038 v/s M/s. Tata Steel Ltd 24, Bombay House, Homi ……………. Respondent Mody Street, Fort, Mumbai-400001 PAN – AAACT2803M ITA no.8707/Mum./2011 (Assessment Year : 2007-08) M/s. Tata Steel Ltd 24, Bombay House, Homi ……………. Appellant Mody Street, Fort, Mumbai-400001 PAN – AAACT2803M v/s Additional Commissioner of In…

Tata Steel Ltd, Mumbai vs. Addl CIT 2(3), Mumbai

In the result, the appeal by the assessee is allowed, while the appeal by the Revenue is dismissed

ITA 8707/MUM/2011[2007-08]Status: DisposedITAT Mumbai07 Jun 2024AY 2007-08

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri J. D. Mistry a/wFor Respondent: Shri P. C. Chhotaray
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.225/Mum./2014 (Assessment Year : 2007-08) ITO(IT)TDS-2 Room No. 113, Scindia House, 1st Floor, Ballard Estate, ……………. Appellant N.M. Road, Mumbai-400038 v/s M/s. Tata Steel Ltd 24, Bombay House, Homi ……………. Respondent Mody Street, Fort, Mumbai-400001 PAN – AAACT2803M ITA no.8707/Mum./2011 (Assessment Year : 2007-08) M/s. Tata Steel Ltd 24, Bombay House, Homi ……………. Appellant Mody Street, Fort, Mumbai-400001 PAN – AAACT2803M v/s Additional Commissioner of In…

Addl CIT R G 7(1), Mumbai vs. Novartis India Ltd ( Formerly Known As Hindustan Ciba Giegy Ltd. ), Mumbai

ITA 6772/MUM/2010[2002-03]Status: DisposedITAT Mumbai20 Mar 2024AY 2002-03

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited V. Asst. Commissioner Of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner Of Income –Tax – 7(1)} 6Th& 7Th Floor 1St Floor, Aayakar Bhavan Inspire Bkc M.K. Road, Mumbai - 400020 “G” Block, Bkc Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 Pan: Aaach2914F (Appellant) (Respondent) Addl. Commissioner Of Income –Tax – 7(1) V. M/S. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent) Co No.190/Mum/2011 [Arising Out Of Ita No.6772/Mum/2010 (A.Y. 2002-03)] M/S. Novartis India Limited V. Addl. Commissioner Of Income –Tax – 7(1)} Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent)

Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. Novartis India Limited v. Asst. Commissioner of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner of Income –Tax – 7(1)} 6th& 7th Floor 1st Floor, Aayakar Bhavan Inspire BKC M.K. Road, Mumbai - 400020 “G” Block, BKC Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 PAN: AAACH2914F (Appellant) (Respondent) Addl. Commissioner of Income –Tax – 7(1) v. M/s. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known as Hindustan Ciba G…

ACIT, Central Circle-3, Patna vs. Broadson Commodities Pvt Ltd, Dhanbad

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

ITA 63/PAT/2021[2017-18]Status: DisposedITAT Patna30 Aug 2023AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 132Section 153Section 153C

…ITA Nos. 62 & 63/PAT/2021 Assessment Years: 2016-2017 & 2017-2018 & C.O. Nos. 1 & 2/PAT/2022 (in ITA 62 & 63/PAT/2021) Assessment years: 2016-2017 & 2017-2018 Broadson Commodities Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 62 & 63/PAT/2021 Assessment Years: 2016-2017 & 2017-2018 Assistant Commissioner of Income Tax,.......Appellant Central Circle-3, Patna, 6th Floor, C.R. (Annexe) Building, Bir Chand Patel Marg, Patna-800001, Bihar -Vs.- Broadson…

ACIT, Central Circle-3, Patna vs. Broadson Commodities Pvt Ltd, Dhanbad

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

ITA 62/PAT/2021[2016-17]Status: DisposedITAT Patna30 Aug 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 132Section 153Section 153C

…ITA Nos. 62 & 63/PAT/2021 Assessment Years: 2016-2017 & 2017-2018 & C.O. Nos. 1 & 2/PAT/2022 (in ITA 62 & 63/PAT/2021) Assessment years: 2016-2017 & 2017-2018 Broadson Commodities Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 62 & 63/PAT/2021 Assessment Years: 2016-2017 & 2017-2018 Assistant Commissioner of Income Tax,.......Appellant Central Circle-3, Patna, 6th Floor, C.R. (Annexe) Building, Bir Chand Patel Marg, Patna-800001, Bihar -Vs.- Broadson…

DCIT, CC-7(3), Mumbai vs. Satish Jagannath Aggarwal, Mumbai

In the result, the appeal of the revenue stand dismissed

ITA 2818/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Apr 2023AY 2014-15
For Appellant: Rushabh MehtaFor Respondent: Krishna Kumar
Section 132Section 143(3)Section 153Section 153ASection 153CSection 158B

…P a g e | 1 DCIT, CC-6(3) Vs. Satish Jagannath Aggarwal IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Deputy Commissioner of Vs. Satish Jagannath Income Tax, CC-6(3) Aggarwal, Room No. 655, Aaykar Jagan Kutir Sher E Bhavan, M.K. Road, Punjab, Mahakali Caves Mumbai – 400020 Road, Andheri (East) Mumbai – 400093 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPA6712G Appellant .. Respondent Appellant by : Rushabh Mehta Respondent by : Krishna Kumar Date of Hearing 10.04.2023 Date of Pronouncement 20.04.2023 आदेश / O R D E R Per…

Shri Mir Zardari Qureshi, Durg vs. Assistant Commissioner of Income Tax, Circle- 2(1), Bhilai

In the result, appeal of the assessee is allowed in terms of my aforesaid observations

ITA 78/RPR/2020[2013-14]Status: DisposedITAT Raipur27 Mar 2023AY 2013-14

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.78/Rpr/2020 "नधा"रण वष" / Assessment Year : 2013-14 Shri Mir Zardari Qureshi, 167, Near Chunabhatti, Takia Para, Ward-6, Durg (C.G.) Pan : Aadpq6523D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri S.R Rao, AdvocateFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 144Section 147Section 148

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA No.78/RPR/2020 "नधा"रण वष" / Assessment Year : 2013-14 Shri Mir Zardari Qureshi, 167, Near Chunabhatti, Takia Para, Ward-6, Durg (C.G.) PAN : AADPQ6523D .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-2(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri S.R Rao, Advocate Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 21.03.2023 घोषणा क…