Bharat Aluminium Company Ltd. v. Union of India

134 Taxmann.com 187High Court2022#6250 most cited

What is Bharat Aluminium Company Ltd. v. Union of India authority for?

An assessee has a vested right to a personal hearing in faceless assessment proceedings under section 144B. The granting of a personal hearing is not discretionary and must be provided based on the facts of each case, upholding the principles of natural justice.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Also referred to as

Bharat Aluminium Company Ltd. v. Union of India · section 144B · faceless assessment · personal hearing · vested right · discretion · natural justice · opportunity of being heard

Sections most often in play

Section 144BSection 144Section 147Section 271(1)(b)Section 271(1)(c)Section 144/147Section 144 of the Income Tax Act

Issues it is cited on

violation of natural justicereasoned orderfaceless assessmentnon-application of mindtangible materialsection 144bopportunity of being heardsection 144speaking orderpersoncompanyindia

Judgments citing Bharat Aluminium Company Ltd. v. Union of India

MBS IMPEX INDIA,NAWANSHAHAR vs. INCOME TAX OFFICER, NAWANSHAHAR

In the result, the captioned appeal of the assessee is allowed for statistical

ITA 79/ASR/2025[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 144Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER (Physical Hearing) I.T.A. No. 79/Asr/2025 Assessment Year: 2017-18 MBS Impex India, 9A, Ranjit Vs. ITO, Ward, Nagar, Gali No. 2, Chandigarh Nawanshahar. Road, Punjab. [PAN: AAVFM3431E] (Appellant) (Respondent) Appellant by None (Adjournment Application) Respondent by Sh. Charan Dass, Sr. DR Date of Hearing 24.09.2025 Date of Pronouncement 26.09.2025 ORDER Per: DR. M.L. Meena, AM.: This appeal is preferred by the assessee against the order passed by ld. Comm…

ABDUL REHMAN BHAT,SRINAGAR vs. ITO WARD 1 SRINAGAR, SRINAGAR

In the result, both the captioned appeals of the assessees are allowed for

ITA 218/ASR/2025[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 216/Asr/2025 Assessment Year: 2017-18

Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER (Physical Hearing) I.T.A. No. 216/Asr/2025 Assessment Year: 2017-18 Sheeraz Mustafa Chopan, DK Vs. ITO, Pora Dreri Kalipora Shopian Anantnag J & K. Jammu and Kashmir. [PAN:-BHEPC4270Q] (Respondent) (Appellant) I.T.A. No. 218/Asr/2025 Assessment Year: 2017-18 Abdul Rehman Bhat ACE House Vs. ITO, Ward-1, Oppo. Electric Receiving Station Srinagar. Bagh E Mehtab, Jammu and Kashmir. (Respondent) [PAN:-AHXPB 7622D] (Appellant) Appellant by None (Adjournment applicat…

SHEERAZ MUSTAFA CHOPAN,SHOPIAN vs. INCOME TAX OFFICER- WARD, ANANTNAG

In the result, both the captioned appeals of the assessees are allowed for

ITA 216/ASR/2025[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 216/Asr/2025 Assessment Year: 2017-18

Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER (Physical Hearing) I.T.A. No. 216/Asr/2025 Assessment Year: 2017-18 Sheeraz Mustafa Chopan, DK Vs. ITO, Pora Dreri Kalipora Shopian Anantnag J & K. Jammu and Kashmir. [PAN:-BHEPC4270Q] (Respondent) (Appellant) I.T.A. No. 218/Asr/2025 Assessment Year: 2017-18 Abdul Rehman Bhat ACE House Vs. ITO, Ward-1, Oppo. Electric Receiving Station Srinagar. Bagh E Mehtab, Jammu and Kashmir. (Respondent) [PAN:-AHXPB 7622D] (Appellant) Appellant by None (Adjournment applicat…

SHILA DEVI,SRI GANGANAGAR vs. INCOME TAX OFFICER , SURATGARH

In the result, both the captioned appeals of the assesses are allowed for

ITA 242/JODH/2025[2018-19]Status: DisposedITAT Jodhpur17 Jun 2025AY 2018-19

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 144Section 144BSection 147

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE SHRI LALIET KUMAR, HON'BLE JUDICIAL MEMBER AND DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER ITA No. 242/Jodh/2025 (Assessment Year 2018-19) Shila Devi, Ward No. 4, Rawla 9 PSD A Gharsana - 335707. PAN No. DUPPD1512Q Assessee by Shri S.L. Harsh, Advocate. Revenue by Shri Karni Dan, Addl. CIT (Sr. D.R.) ITO, Suratgarh. ITA No. 523/Jodh/2024 (Assessment Year 2010-11) Shri Narayan Lal Dangi, Manvakheda, Near Charbhuja Mandir, Udaipur - 313002. PAN No. AYLPD2709C Assessee by Shri Vedant Gupta, C.A. Revenue by Shri Karni Dan, Addl. CIT (Sr. D…

CHAINARAM,JODHPUR vs. ITO, WARD-3(1), JODHPUR

In the result, the captioned appeals of the assesses in ITA Nos

ITA 724/JODH/2024[2013-14]Status: DisposedITAT Jodhpur17 Jun 2025AY 2013-14

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Blechainaram V/P Doli Tehsil Luni, Jodhpur - 342001. Pan No Biкpr9270C Assessee By Revenue By Date Of Hearing Date Of Pronouncement Ito, Ward-3(1), Jodhpur. Shri Anil Bhansali, Advocate. Shri Karni Dan, Addl. Cit (Sr. D.R.) 21.05.2025. 26.06.2025. 17

Section 144Section 144BSection 147

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE SHRI LALIET KUMAR, HON'BLE JUDICIAL MEMBER AND DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER Chainaram V/p Doli Tehsil Luni, Jodhpur - 342001. PAN No BIКPR9270C Assessee by Revenue by Date of Hearing Date of Pronouncement ITO, Ward-3(1), Jodhpur. Shri Anil Bhansali, Advocate. Shri Karni Dan, Addl. CIT (Sr. D.R.) 21.05.2025. 26.06.2025. 17 ITA No. 722/Jodh/2024 (Α.Υ. 2013-14) ITA No. 723/Jodh/2024 (Α.Υ. 2013-14) ITA No. 724/Jodh/2024 (Α.Υ. 2013-14) DR. MITHA LAL MEENA, Α.Μ.: ORDER The Captioned appeals are filed by the assessees against t…

CHAINARAM,JODHPUR vs. ITO, WARD-3(1), JODHPUR

In the result, the captioned appeals of the assesses in ITA Nos

ITA 723/JODH/2024[2013-14]Status: DisposedITAT Jodhpur17 Jun 2025AY 2013-14

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 144Section 144BSection 147

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE SHRI LALIET KUMAR, HON'BLE JUDICIAL MEMBER AND DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER ITA No. 722/Jodh/2024 (Α.Υ. 2013-14) ITA No. 723/Jodh/2024 (Α.Υ. 2013-14) ITA No. 724/Jodh/2024 (Α.Υ. 2013-14) Chainaram V/p Doli Tehsil Luni, Jodhpur - 342001. ΡΑΝ ΝΟ ΒΙΚPR9270C Assessee by Revenue by Date of Hearing Date of Pronouncement ITO, Ward-3(1), Jodhpur. Shri Anil Bhansali, Advocate. Shri Karni Dan, Addl. CIT (Sr. D.R.) 21.05.2025. 26.06.2025. 17 DR. MITHA LAL MEENA, Α.Μ.: ORDER The Captioned appeals are filed by the assessees against t…

CHAINARAM,JODHPUR. vs. ITO, WARD-3(1), JODHPUR

In the result, the captioned appeals of the assesses in ITA Nos

ITA 722/JODH/2024[2013-14]Status: DisposedITAT Jodhpur17 Jun 2025AY 2013-14

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 144Section 144BSection 147

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE SHRI LALIET KUMAR, HON'BLE JUDICIAL MEMBER AND DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER Chainaram V/p Doli Tehsil Luni, Jodhpur - 342001. PAN No BIKPR9270C Assessee by Revenue by Date of Hearing Date of Pronouncement ITO, Ward-3(1), Jodhpur. Shri Anil Bhansali, Advocate. Shri Karni Dan, Addl. CIT (Sr. D.R.) 21.05.2025. 26.06.2025. 17 DR. MITHA LAL MEENA, Α.Μ.: ORDER The Captioned appeals are filed by the assessees against the separate orders even dated 30/07/2024 passed by the Ld. National Faceless Appeal Centre (NFAC/ CIT (A), in…

SHRI NARAYAN LAL DANGI,,UDAIPUR vs. ITO, WARD-1(1), UDAIPUR

In the result, both the captioned appeals of the assesses are allowed for

ITA 523/JODH/2024[2010-11]Status: DisposedITAT Jodhpur17 Jun 2025AY 2010-11

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 144Section 144BSection 147

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE SHRI LALIET KUMAR, HON'BLE JUDICIAL MEMBER AND DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER ITA No. 242/Jodh/2025 (Assessment Year 2018-19) Shila Devi, Ward No. 4, Rawla 9 PSD A Gharsana - 335707. PAN No. DUPPD1512Q Assessee by Shri S.L. Harsh, Advocate. Revenue by Shri Karni Dan, Addl. CIT (Sr. D.R.) ITO, Suratgarh. ITA No. 523/Jodh/2024 (Assessment Year 2010-11) Shri Narayan Lal Dangi, Manvakheda, Near Charbhuja Mandir, Udaipur - 313002. PAN No. AYLPD2709C Assessee by ITO, Ward-1(1), Udaipur. Shri Vedant Gupta, C.A. Revenue by Shri Ka…

VIJENDER SINGH,NOKHA vs. ITO, WARD - NOKHA, NOKHA

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 419/JODH/2023[2017-18]Status: DisposedITAT Jodhpur17 Jun 2025AY 2017-18

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Blevijender Singh, Vpo - Uttamdesar, Tehsil Nokha, District Bikaner - 334802. Pan No. Czjps2956R Assessee By Revenue By Date Of Hearing Date Of Pronouncement Vs. Ito, Ward-Nokha, Nokha. Shri Shafi Mohd. Chouhan, Advocate. Shri Karni Dan, Addl. Cit (Sr. D.R.) 21.05.2025. 17.06.2025.

Section 144Section 144B

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE SHRI LALIET KUMAR, HON'BLE JUDICIAL MEMBER AND DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER Vijender Singh, VPO - Uttamdesar, Tehsil Nokha, District Bikaner - 334802. PAN No. CZJPS2956R Assessee by Revenue by Date of Hearing Date of Pronouncement Vs. ITO, Ward-Nokha, Nokha. Shri Shafi Mohd. Chouhan, Advocate. Shri Karni Dan, Addl. CIT (Sr. D.R.) 21.05.2025. 17.06.2025. ITA No. 419/Jodh/2023 (Assessment Year 2017-18) DR. MITHA LAL MEENA, A.M.: ORDER This appeal by assessee is directed against the order of National Faceless Appeal Centre…

RAMANI CARS PRIVATE LTD,COIMBATORE vs. DCIT, ORPORATE CIRCLE-1, COIMBATORE

In the result, the appeal of the assesse is allowed statistical

ITA 604/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Dec 2024AY 2018-19
Section 143(3)Section 36(1)(va)Section 37

…ITA No.604/Chny/2024 :- 2 -: 2.0 The assessee has raised altogether 4 grounds of appeal contesting, inter-alia, addition of Rs.62,85,000/- and of Rs.1,53,20,200/- u/s 37, and of Rs.23,40,259/- u/s 36(1)(va) made by the Ld. AO and which is confirmed by the Ld.CIT(A). 3.0 We have noted that in this case order u/s 143(3) dated 19.03.2021 was passed by the Ld.AO after making addition of Rs.62,85,000/- by treating certain expenses as being capital in nature, of Rs. 2,03,20,200/- as expenses not related to purposes of business of Rs.2,81,344/- on expenses being penal in nature etc. The Ld. AO had noted that the asse…

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 144BSection 144CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., ACCOUNTANT MEMBER Ebro India Pvt. Ltd., vs. ACIT, Circle 7 (1), 807, New Delhi House, Delhi. Barakhamba Road, Connaught Place, New Delhi – 110 001. (PAN : AAECT5502H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Deepesh Jain, CA REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 11.06.2024 Date of Order : 09.09.2024 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : This appeal has been filed by the assessee against the final assessment order dated…

WONDERLAND AMUSEMENT PARK PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, both the above appeals of the assessee are allowed for statistical purposes

ITA 95/ASR/2023[2020-21]Status: DisposedITAT Amritsar15 Jun 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Shri Sandeep Vijh, CAFor Respondent: Shri Pardeep Kumar, Sr. DR
Section 143(1)

…mentary evidence to the effect of non functioning of the portal and the grievance lodged with DIT system as well as e-filing web manager in this regard. 8. The Hon’ble Delhi High Court in the case of Bharat Aluminium Company Limited Vs. Union of India (2022) 134 Taxmann.com 187 has held that the assessee has a vested right to personal hearing and the same has to be given, if an assessee asked for it. The right to personal hearing cannot depend upon the facts of each case. I.T.A. Nos. 94 & 95/Asr/2023 Assessment Year: 2019-20 & 2020-21 3 9. In view of principles of natural justice, we consider it deem fit to r…

WONDERLAND AMUSEMENT PARK PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4 , JALANDHAR

In the result, both the above appeals of the assessee are allowed for statistical purposes

ITA 94/ASR/2023[2019-20]Status: DisposedITAT Amritsar15 Jun 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Shri Sandeep Vijh, CAFor Respondent: Shri Pardeep Kumar, Sr. DR
Section 143(1)

…mentary evidence to the effect of non functioning of the portal and the grievance lodged with DIT system as well as e-filing web manager in this regard. 8. The Hon’ble Delhi High Court in the case of Bharat Aluminium Company Limited Vs. Union of India (2022) 134 Taxmann.com 187 has held that the assessee has a vested right to personal hearing and the same has to be given, if an assessee asked for it. The right to personal hearing cannot depend upon the facts of each case. I.T.A. Nos. 94 & 95/Asr/2023 Assessment Year: 2019-20 & 2020-21 3 9. In view of principles of natural justice, we consider it deem fit to r…

CHARTERED ACCOUNTANTS ASSOCIATION,JALANDHAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, both the above appeals of the Assessee’s are allowed for statistical purposes

ITA 106/ASR/2023[2023-24]Status: DisposedITAT Amritsar15 Jun 2023AY 2023-24

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Hitendra Bhauraoji Ninawe, CIT DR
Section 12ASection 12A(1)(ac)

…of the CIT(E) the assessee has genuine difficulty in furnishing the required information without having knowledge of what was the information called for. 6. The Hon’ble Delh High Court in the case of Bharat Aluminium Company Limited Vs. Union of India (2022) 134 Taxmann.com 187 has held that the assessee has a vested right to personal hearing and the same has to be given, if an assessee asked for it. The right to personal hearing cannot depend upon the facts of each case. 7. Under the facts and circumstances of the case, we deem it fit to restore the matter back to the file of the Ld. CIT(E) to adjudicate the ap…

GST & TAXATION BAR,JALANDHAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, both the above appeals of the Assessee’s are allowed for statistical purposes

ITA 105/ASR/2023[2023-24]Status: DisposedITAT Amritsar15 Jun 2023AY 2023-24

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Hitendra Bhauraoji Ninawe, CIT DR
Section 12ASection 12A(1)(ac)

…of the CIT(E) the assessee has genuine difficulty in furnishing the required information without having knowledge of what was the information called for. 6. The Hon’ble Delh High Court in the case of Bharat Aluminium Company Limited Vs. Union of India (2022) 134 Taxmann.com 187 has held that the assessee has a vested right to personal hearing and the same has to be given, if an assessee asked for it. The right to personal hearing cannot depend upon the facts of each case. 7. Under the facts and circumstances of the case, we deem it fit to restore the matter back to the file of the Ld. CIT(E) to adjudicate the ap…

SHRI ABDUL AZIZ DAR,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

In the result, the appeal of the assesse is allowed for statistical

ITA 61/ASR/2023[2016-17]Status: DisposedITAT Amritsar09 Jun 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 144B

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 61/Asr/2023 Assessment Year: 2011-12 Abdul Aziz Dar The ITO Prop. M/s Al-Hilal Brick Kiln Ward 1, Yari Kalan Road, Chadura, Budgam, Srinagar, Jammu & Kashmir Jammu and Kashmir PAN: ANZPD9001G (Appellant) (Respondent) Appellant by Shri. Abhinav Vijh, CA Respondent by Shri Amit Jain, Sr.DR Date of Hearing : 29/05/2023 Date of Pronouncement : 09/06/2023 ORDER Per Dr. M. L. Meena, AM: The Captioned appeal has been filed by the assessee against the or…

SHRI KULWANT SINGH ,TARN-TARAN vs. INCOME TAX OFFICER WARD- 1, TARN TARAN

In the result, the appeal of the assesse is allowed for statistical

ITA 55/ASR/2023[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Shri. Ashwani Kalia, CAFor Respondent: Shri Amit Jain, Sr.DR
Section 144Section 144B

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 55/Asr/2023 Assessment Year: 2011-12 Shri Kulwant Singh The ITO C/o Shri Ashwani Kalia, 237, Basant Ward 1, Tarn Taran Avenue, Maqbool Road, Amritsar PAN: DAKPS5780Q (Appellant) (Respondent) Appellant by : Shri. Ashwani Kalia, CA Respondent by : Shri Amit Jain, Sr.DR Date of Hearing : 30/05/2023 Date of Pronouncement : 09/06/2023 ORDER Per Dr. M. L. Meena, AM: The Captioned appeal has been filed by the assessee against the order dated 16/01/2023…

SHRI SUNIL MEHTA,JALANDHAR vs. INCOME TAX OFFICER WARD-2(4), JALANDHAR

Appeal is allowed for statistical purpose

ITA 110/ASR/2022[2017-18]Status: DisposedITAT Amritsar20 Oct 2022AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 144BSection 144B(1)Section 144B(7)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR VIRTUAL COURT BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 110/Asr/2022 Assessment Year: 2017-18 Sh. Sunil Mehta, Vs. Income Tax Officer, B-Ix/552, Santokh Pura, Ward-2(4), Jalandhar Jalandhar 144001, Punjab, [PAN: CYAPS 8440Q] (Appellant) (Respondent) Appellant by : Sh. Parikshit Aggarwal, CA Respondent by: Sh. S. M. Surendranath, Sr. DR Date of Hearing: 10.10.2022 Date of Pronouncement: 20.10.2022 ORDER Per Dr. M. L. Meena, AM: This appeal has been filed by the assessee against the o…

Bharat Aluminium Company Ltd. v. Union of India (134 Taxmann.com 187) — Cited in 18 Judgments | BharatTax