Basir Ahmed Sisodia v. ITO

116 Taxmann.com 375Supreme Court of India2020#5939 most cited

What is Basir Ahmed Sisodia v. ITO authority for?

Additions under Section 68 for unexplained cash credits are not limited to the computation of business profits and can be made even when books of account are rejected. An assessee cannot claim an advantage from their own fault in having their books rejected, thereby seeking exemption from other applicable provisions of the Act.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2026.

Also referred to as

Basir Ahmed Sisodia v. ITO · Section 68 · unexplained cash credit · rejection of books of accounts · addition to income · assessment procedure · addition to business profit

Also reported as

271 Taxmann 247

Sections most often in play

Section 153ASection 144Section 145(3)Section 153DSection 250Section 68Section 143(3)Section 269SS

Issues it is cited on

section 155bbesection 2(9)section 160section 170section 161section 163section 66section 60transferee companysection 159transferor companymat credit

Judgments citing Basir Ahmed Sisodia v. ITO

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(3), MUMBAI, MUMBAI vs. KALPATARU PROJECTS INTERNATIONAL LIMITED, GUJARAT

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

ITA 6159/MUM/2025[2020-21]Status: DisposedITAT Mumbai13 Jan 2026AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ritesh Misra, CIT DR
Section 115JSection 139(1)Section 147Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.5959/Mum/2025 - A.Y. 2020-21 I.T.A No.5960/Mum/2025 - A.Y. 2019-20 I.T.A No.5961/Mum/2025 - A.Y. 2018-19 Kalpataru Projects vs DCIT, central Circle-3(3), Mumbai International Ltd. Room 404, Kautilya Bhawan, G 101, Part-III, GIDC Estate Block BKC, Bandra East, Mumbai- Sector-28, Gandhinagar, 400051 Gujarat-382028 PAN: AAACK8387R APPLICANT RESPONDENT I.T.A No.6113/Mum/2025 - A.Y. 2018-19 I.T.A No.6114/Mum/2025 - A.Y. 2019-20 I.T.A No.6159/Mum/2025 - A.Y.…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(3), MUMBAI, MUMBAI vs. KALPATARU PROJECTS INERNATIONAL LIMITED, GUJARAT

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

ITA 6114/MUM/2025[2019-20]Status: DisposedITAT Mumbai13 Jan 2026AY 2019-20

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ritesh Misra, CIT DR
Section 115JSection 139(1)Section 147Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.5959/Mum/2025 - A.Y. 2020-21 I.T.A No.5960/Mum/2025 - A.Y. 2019-20 I.T.A No.5961/Mum/2025 - A.Y. 2018-19 Kalpataru Projects vs DCIT, central Circle-3(3), Mumbai International Ltd. Room 404, Kautilya Bhawan, G 101, Part-III, GIDC Estate Block BKC, Bandra East, Mumbai- Sector-28, Gandhinagar, 400051 Gujarat-382028 PAN: AAACK8387R APPLICANT RESPONDENT I.T.A No.6113/Mum/2025 - A.Y. 2018-19 I.T.A No.6114/Mum/2025 - A.Y. 2019-20 I.T.A No.6159/Mum/2025 - A.Y.…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(3), MUMBAI, MUMBAI vs. KALPATARU PROJECTS INTERNATIONAL LIMITED, GUJARAT

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

ITA 6113/MUM/2025[2018-19]Status: DisposedITAT Mumbai13 Jan 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ritesh Misra, CIT DR
Section 115JSection 139(1)Section 147Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.5959/Mum/2025 - A.Y. 2020-21 I.T.A No.5960/Mum/2025 - A.Y. 2019-20 I.T.A No.5961/Mum/2025 - A.Y. 2018-19 Kalpataru Projects vs DCIT, central Circle-3(3), Mumbai International Ltd. Room 404, Kautilya Bhawan, G 101, Part-III, GIDC Estate Block BKC, Bandra East, Mumbai- Sector-28, Gandhinagar, 400051 Gujarat-382028 PAN: AAACK8387R APPLICANT RESPONDENT I.T.A No.6113/Mum/2025 - A.Y. 2018-19 I.T.A No.6114/Mum/2025 - A.Y. 2019-20 I.T.A No.6159/Mum/2025 - A.Y.…

KALPATARU PROJECTS INTERNATIONAL LTD,GUJARAT vs. DCIT, CC-3(3), MUMBAI

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

ITA 5961/MUM/2025[2018-19]Status: DisposedITAT Mumbai13 Jan 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ritesh Misra, CIT DR
Section 115JSection 139(1)Section 147Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.5959/Mum/2025 - A.Y. 2020-21 I.T.A No.5960/Mum/2025 - A.Y. 2019-20 I.T.A No.5961/Mum/2025 - A.Y. 2018-19 Kalpataru Projects vs DCIT, central Circle-3(3), Mumbai International Ltd. Room 404, Kautilya Bhawan, G 101, Part-III, GIDC Estate Block BKC, Bandra East, Mumbai- Sector-28, Gandhinagar, 400051 Gujarat-382028 PAN: AAACK8387R APPLICANT RESPONDENT I.T.A No.6113/Mum/2025 - A.Y. 2018-19 I.T.A No.6114/Mum/2025 - A.Y. 2019-20 I.T.A No.6159/Mum/2025 - A.Y.…

KALPATARU PROJECTS INTERNATIONAL LTD,MUMBAI vs. DCIT, CC-3(3), MUMBAI

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

ITA 5960/MUM/2025[2019-20]Status: DisposedITAT Mumbai13 Jan 2026AY 2019-20

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ritesh Misra, CIT DR
Section 115JSection 139(1)Section 147Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.5959/Mum/2025 - A.Y. 2020-21 I.T.A No.5960/Mum/2025 - A.Y. 2019-20 I.T.A No.5961/Mum/2025 - A.Y. 2018-19 Kalpataru Projects vs DCIT, central Circle-3(3), Mumbai International Ltd. Room 404, Kautilya Bhawan, G 101, Part-III, GIDC Estate Block BKC, Bandra East, Mumbai- Sector-28, Gandhinagar, 400051 Gujarat-382028 PAN: AAACK8387R APPLICANT RESPONDENT I.T.A No.6113/Mum/2025 - A.Y. 2018-19 I.T.A No.6114/Mum/2025 - A.Y. 2019-20 I.T.A No.6159/Mum/2025 - A.Y.…

KALPATARU PROJECTS INTERNATIONAL LTD,GUJARAT vs. DCIT, CC-3(3), MUMBAI

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

ITA 5959/MUM/2025[2020-21]Status: DisposedITAT Mumbai13 Jan 2026AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ritesh Misra, CIT DR
Section 115JSection 139(1)Section 147Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.5959/Mum/2025 - A.Y. 2020-21 I.T.A No.5960/Mum/2025 - A.Y. 2019-20 I.T.A No.5961/Mum/2025 - A.Y. 2018-19 Kalpataru Projects vs DCIT, central Circle-3(3), Mumbai International Ltd. Room 404, Kautilya Bhawan, G 101, Part-III, GIDC Estate Block BKC, Bandra East, Mumbai- Sector-28, Gandhinagar, 400051 Gujarat-382028 PAN: AAACK8387R APPLICANT RESPONDENT I.T.A No.6113/Mum/2025 - A.Y. 2018-19 I.T.A No.6114/Mum/2025 - A.Y. 2019-20 I.T.A No.6159/Mum/2025 - A.Y.…

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 673/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Oct 2025AY 2016-17

Bench: AO on 12-04-2021 18. Reply filed before AO on 15-07-2021 19. Additional Written Submissions filed before CIT(A) for AY 2014-15 on 11-11-2024 20. Written Submissions filed before CIT(A) for AY 2014-15 21. Written Submissions filed before CIT(A) for AY 2015-16 on 10-10-2024 22. Written Submissions filed before CIT(A) for AY 2016-17 on 10-10-2024 23. Written Submissions filed before CIT(A) for AY 2017-18 on 15-10-2024 24. Written Submissions filed before CIT(A) for AY 2018-19 on 15-10-2024 25.

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर 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; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambica Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-03, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 672/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर 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; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambica Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-03, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 61/JPR/2025[2019-20]Status: DisposedITAT Jaipur15 Oct 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर 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; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambika Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-02, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JODHPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 59/JPR/2025[2017-18]Status: DisposedITAT Jaipur15 Oct 2025AY 2017-18
For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर 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; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambika Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-02, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 57/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16
For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर 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; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambika Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-02, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

I.T.O. WARD -1, AMRAVATI vs. SHRI SANJAY NANASAHEB BHARSAKALE, AMRAVATI

In the result, the appeal of the department is rejected

ITA 81/NAG/2018[2011-2012]Status: DisposedITAT Nagpur16 Jul 2024AY 2011-2012

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj Moriyani, AdvocateFor Respondent: Shri Abhay Y.Marathe, Sr.Dr
Section 131Section 143(1)Section 143(3)Section 148Section 250Section 269TSection 44ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA No. 81/Nag./2018 (Assessment Year : 2011-12) Income Tax Officer, ……………. Appellant Ward -1, Amravati v/s Shri Sanjay Nanasaheb Bharsakale 1, Shivaji Nagar, Banosa, ……………. Respondent Daryapur, Dist. Amravati. PAN – AHRPB8625J Assessee by : Shri Manoj Moriyani, Advocate Revenue by : Shri Abhay Y.Marathe, Sr.Dr. Date of Hearing – 09/07/2024 Date of Order – 16/07/2024 O R D E R PER K.M.ROY, A.M. The present appeal has been preferred by the department challenging the impugned…

MR GAURAV AJMERA,RATLAM vs. DCIT CENTRAL CIRCLE -2, INDORE

Accordingly. Thus, this ground is allowed partly for statistical purpose

ITA 71/IND/2022[2017-18]Status: DisposedITAT Indore01 Sept 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Mr. Gaurav Ajmera, Dcit, बनाम/ 38, Ram Mohalla, Central Circle 2, Ratlam Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Aglpa8863C Assessee By Shri Pawan Ved, Advocate & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.06.2023 Date Of Pronouncement 01.09.2023

Section 115BSection 131Section 132(4)Section 132ASection 143(3)Section 153ASection 153DSection 234ASection 271A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, 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: 2017-18 MR. Gaurav Ajmera, DCIT, बनाम/ 38, Ram Mohalla, Central Circle 2, Ratlam Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) PAN: AGLPA8863C Assessee by Shri Pawan Ved, Advocate & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 13.06.2023 Date of Pronouncement 01.09.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 10.03.2022 passed by learned Commissioner o…

KAVERI POLYMERS,WARANGAL vs. DCIT, CENTRAL CIRCLE -1(3), HYDERABAD

In the result, the appeal of assessee is dismissed

ITA 513/HYD/2022[2015-165]Status: DisposedITAT Hyderabad16 Mar 2023AY 2015-165

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri K.C. DevdasFor Respondent: Shri KPRR Murthy
Section 132Section 143(3)Section 153CSection 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA.No.513/Hyd/2022 Assessment Year: 2015-16 M/s. Kaveri Polymers, Vs. DCIT, Warangal – 506001. Central Circle 1(3), Hyderabad. PAN : AADFK4716A. (Appellant) (Respondent) Assessee by: Shri K.C. Devdas. Revenue by: Shri KPRR Murthy. Date of hearing: 07.03.2023 Date of pronouncement: 16.03.2023 O R D E R PER LALIET KUMAR, J.M. This appeal is filed by the assessee, feeling aggrieved by the order passed by the Commissioner of Income Tax (Appeals) – 11, Hyderaba…

KAVERI INFRA PROJECT PVT LTD,WARANGAL vs. DCIT, CENTRAL CIRCLE-1(3),, HYDERABAD

In the result, the appeal of assessee in ITA

ITA 511/HYD/2022[2016-17]Status: DisposedITAT Hyderabad16 Mar 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri K.C. DevdasFor Respondent: Shri KPRR Murthy
Section 132Section 143(3)Section 153ASection 153CSection 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA.Nos.510 and 511/Hyd/2022 Assessment Years: 2015-16 and 2016-17 Kaveri Infra Projects Pvt. Vs. DCIT, Limited, Warangal. Central Circle 1(3), Hyderabad. PAN : AAFCK5942D. (Appellant) (Respondent) Assessee by: Shri K.C. Devdas. Revenue by: Shri KPRR Murthy. Date of hearing: 07.03.2023 Date of pronouncement: 16.03.2023 O R D E R PER LALIET KUMAR, J.M. These appeals are filed by the assessee, feeling aggrieved by the separate orders passed by the Commissione…

KAVERI INFRA PROJECT PVT LTD,WARANGAL vs. DCIT, CENTRAL CIRCLE -1(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 510/HYD/2022[2015-16]Status: DisposedITAT Hyderabad16 Mar 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri K.C. DevdasFor Respondent: Shri KPRR Murthy
Section 132Section 143(3)Section 153ASection 153CSection 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA.Nos.510 and 511/Hyd/2022 Assessment Years: 2015-16 and 2016-17 Kaveri Infra Projects Pvt. Vs. DCIT, Limited, Warangal. Central Circle 1(3), Hyderabad. PAN : AAFCK5942D. (Appellant) (Respondent) Assessee by: Shri K.C. Devdas. Revenue by: Shri KPRR Murthy. Date of hearing: 07.03.2023 Date of pronouncement: 16.03.2023 O R D E R PER LALIET KUMAR, J.M. These appeals are filed by the assessee, feeling aggrieved by the separate orders passed by the Commissione…

SMT. LIZY GEORGE,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 7(1), BANGALORE

In the result, the appeal of the assessee is partly allowed

ITA 398/BANG/2020[2005-06]Status: DisposedITAT Bangalore28 Oct 2022AY 2005-06

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2005-06

For Appellant: Shri V Ravishankar, AdvocateFor Respondent: Shri Sankar Ganesh K, JCIT (DR)
Section 133ASection 142(1)Section 143(2)Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2005-06 Smt. Lizy George, The Asst. Commissioner of Rep. by LR Shri Anoop Income-tax, Chemmanur, Circle-7(1), Chemmanur Jewellers, Bengaluru. Chemmanur Enclave, Vs. Marathahalli, Bengaluru. PAN – ADAPG 3712 A APPELLANT RESPONDENT Appellant by : Shri V Ravishankar, Advocate Respondent by : Shri Sankar Ganesh K, JCIT (DR) Date of Hearing : 29.09.2022 Date of Pronouncement : 26.10.2022 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER: This app…

SHRI VIKRAM SHANTILAL PATEL,,BARODA vs. THE INCOME TAX OFFICER, WARD-2(6),, BARODA

Appeal is allowed for statistical purpose

ITA 1095/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad08 Jun 2020AY 2008-09

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Respondent byFor Respondent: Shri Vidhyut Trivedi, Sr. DR
Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL COURT] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 1094&1095/Ahd/2015 (Assessment Years: 2007-08&2008-09) Shri Vikram Shantilal Patel Vs. The Income Tax Officer 13/B, Sanmati Society, Ward-2(6), Aayakar Bhawan Akota, Baroda-10 Baroda [PAN No. ACQPP7443J] (Appellant) .. (Respondent) Shri Manish Shah, AR Appellant by : Respondent by : Shri Vidhyut Trivedi, Sr. DR Date of Hearing 27.05.2020 Date of Pronouncement 08.06.2020 O R D E R PER Ms. MADHUMITA ROY - JM: Both the appeals…

SHRI VIKRAM SHANTILAL PATEL,,BARODA vs. THE INCOME TAX OFFICER, WARD-2(6),, BARODA

Appeal is allowed for statistical purpose

ITA 1094/AHD/2015[2007-08]Status: DisposedITAT Ahmedabad08 Jun 2020AY 2007-08

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Respondent byFor Respondent: Shri Vidhyut Trivedi, Sr. DR
Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL COURT] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 1094&1095/Ahd/2015 (Assessment Years: 2007-08&2008-09) Shri Vikram Shantilal Patel Vs. The Income Tax Officer 13/B, Sanmati Society, Ward-2(6), Aayakar Bhawan Akota, Baroda-10 Baroda [PAN No. ACQPP7443J] (Appellant) .. (Respondent) Shri Manish Shah, AR Appellant by : Respondent by : Shri Vidhyut Trivedi, Sr. DR Date of Hearing 27.05.2020 Date of Pronouncement 08.06.2020 O R D E R PER Ms. MADHUMITA ROY - JM: Both the appeals…

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