Bir Bahadur Singh Sijwali v. ITO

53 Taxmann.com 366High Court2015#1394 most cited

What is Bir Bahadur Singh Sijwali v. ITO authority for?

For reassessment under Section 147, merely finding deposits in a savings bank account is not sufficient 'reason to believe' for the Assessing Officer. The officer must specifically record reasons demonstrating that income has escaped assessment to validly issue a notice under Section 148.

82

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2025.

Also referred to as

Bir Bahadur Singh Sijwali v. ITO · 53 Taxmann.com 366 · Section 147 · Section 148 · reason to believe · reassessment notice validity · mere bank deposits · income escapement · sufficiency of reasons · ITAT Delhi Bench

Sections most often in play

Section 147Section 148Section 143(3)Section 133(6)Section 144Section 68Section 69ASection 143(2)

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)section 201(3)section 158basection 150unexplained jewellerysection 70beyond four yearssection 18section 149(1)(b)statement under section 132(4)

Judgments citing Bir Bahadur Singh Sijwali v. ITO

Ravi Nirman Nigam Ltd., Mumbai vs. DCIT, Circle 13 (3)(1), Mumbai

In the result, both the appeal filed by the assessee are allowed

ITA 6429/MUM/2019[2010-11]Status: DisposedITAT Mumbai27 Apr 2022AY 2010-11

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Ms. Arati Aggarwal &For Respondent: Shri T. Shankar
Section 143(1)Section 147Section 148Section 153CSection 271D

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA Nos. 6428 & 6429/MUM/2019 (A.Ys: 2011-12 & 2010-11) M/s. Ravi Nirman Nigam Limited v. DCIT – Circle – 13(3)(1) 76, Laxmi Palace, Maturdas Road Room No. 229 Kandivali (W), Mumbai - 400067 Aayakar Bhavan, M.K. Road Mumbai - 400020 PAN: AAACR6729E (Appellant) (Respondent) Assessee by : Ms. Arati Aggarwal & Shri Mahavir Jain Department by : Shri T. Shankar Date of Hearing : 31.03.2022 Date of Pronouncement : 27.04.2022 O R D E R PER S. RIFAUR RAHMAN (AM)…

Ravi Nirman Nigam Ltd., Mumbai vs. ACIT 13(3)(1), Mumbai

In the result, both the appeal filed by the assessee are allowed

ITA 6428/MUM/2019[2011-12]Status: DisposedITAT Mumbai27 Apr 2022AY 2011-12

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Ms. Arati Aggarwal &For Respondent: Shri T. Shankar
Section 143(1)Section 147Section 148Section 153CSection 271D

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA Nos. 6428 & 6429/MUM/2019 (A.Ys: 2011-12 & 2010-11) M/s. Ravi Nirman Nigam Limited v. DCIT – Circle – 13(3)(1) 76, Laxmi Palace, Maturdas Road Room No. 229 Kandivali (W), Mumbai - 400067 Aayakar Bhavan, M.K. Road Mumbai - 400020 PAN: AAACR6729E (Appellant) (Respondent) Assessee by : Ms. Arati Aggarwal & Shri Mahavir Jain Department by : Shri T. Shankar Date of Hearing : 31.03.2022 Date of Pronouncement : 27.04.2022 O R D E R PER S. RIFAUR RAHMAN (AM)…

Tirlok Singh, Kurukshetra vs. DCIT, Intl. Taxation, Gurgaon

In the result, the appeal of the assessee stands allowed

ITA 3995/DEL/2018[2009-10]Status: DisposedITAT Delhi08 Dec 2021AY 2009-10

Bench: Shri Anil Chaturvedi& Shri Sanjay Gargआयकरअपीलसं./Ita No.3995/Del/2018 िनधा"रणवष" / Assessment Year : 2009-10 Sh. Tirlok Singh, बनाम The Dcit(International S/O Sh. Surjit Singh, Taxation), Circle, Village Kalsa, Tehsil Pehowa, Gurgaon Kurukshetra "थायीलेखासं./Pan No: Cbzps6654J अपीलाथ"/Appellant ""यथ"/Respondent Hearing Though Video Conferencing िनधा"रतीक"ओरसे/Assessee By : Shri Sudhir Sehgal, Advocate राज"वक"ओरसे/ Revenue By : Dr. Jagdish Singh, Sr. Dr सुनवाईक"तारीख/Date Of Hearing : 06.10.2021 उदघोषणाक"तारीख/Date Of Pronouncement : 08.12.2021 आदेश/Order Per Sanjay Garg:

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Jagdish Singh, Sr. DR
Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”,DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER& SHRI SANJAY GARG, JUDICIAL MEMBER आयकरअपीलसं./ITA No.3995/DEL/2018 िनधा"रणवष" / Assessment Year : 2009-10 Sh. Tirlok Singh, बनाम The DCIT(International S/o Sh. Surjit Singh, Taxation), Circle, Village Kalsa, Tehsil Pehowa, Gurgaon Kurukshetra "थायीलेखासं./PAN NO: CBZPS6654J अपीलाथ"/Appellant ""यथ"/Respondent Hearing though video Conferencing िनधा"रतीक"ओरसे/Assessee by : Shri Sudhir Sehgal, Advocate राज"वक"ओरसे/ Revenue by : Dr. Jagdish Singh, Sr. DR सुनवाईक"तारीख/Date of Hearing : 06.10.2021 उदघोषणाक"तार…

Smt. Charanjit Kaur, Kurukshetra vs. ITO Ward-1, Kurukshetra

In the result, the appeal filed by the assessee is allowed

ITA 193/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh15 Mar 2021AY 2010-11

Bench: Shri N.K. Saini & Shrir.L Negiआयकर अपील सं./Ita No. 193/Chd/2020 िनधा"रण वष" / Assessment Year : 2010-11 Smt. Charanjit Kaur, The Ito, बनाम C/O Sarabjit Singh, Ward-1, Dera Jalandharian Kurukshetra Vill. Lukhi Distt.Kurukshetra "थायीलेखासं./Pan No: Bhnpk9151P अपीलाथ"/Appellant ""यथ"/Respondent Hearing Through Video Conferencing

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Meenakshi Vohra, Addl. CIT
Section 142(1)Section 144Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B” CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRIR.L NEGI, JUDICIAL MEMBER आयकर अपील सं./ITA No. 193/Chd/2020 िनधा"रण वष" / Assessment Year : 2010-11 Smt. Charanjit Kaur, The ito, बनाम C/o Sarabjit Singh, Ward-1, Dera Jalandharian Kurukshetra Vill. Lukhi Distt.Kurukshetra "थायीलेखासं./PAN NO: BHNPK9151P अपीलाथ"/Appellant ""यथ"/Respondent Hearing through video Conferencing िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Smt. Meenakshi Vohra, Addl. CIT सुनवाईक"तारीख/Date of Hearing : 22.12.2020 उदघोषणाक"तारी…

Shri Shrinivas Gupta, Bareilly vs. Income Tax Officer, Ward-2(2), Bareilly

ITA 482/LKW/2019[2010-11]Status: DisposedITAT Lucknow25 Sept 2020AY 2010-11

Bench: Shri T. S. Kapoor

Section 144Section 147Section 148Section 69

…avings bank account, arrived at the conclusion that there is escapement of income and issued notice u/s 148 which is not in accordance with law as has been held by the I.T.A.T. Delhi Bench in the case of Bir Bahadur Singh Sijwali vs. Income Tax Officer [2015] 53 Taxmann.com 366 (Delhi-Trib). Further reliance was placed on an order of Amritsar Bench of the Tribunal in the case of Amrik Singh vs. Income Tax Officer [2016] 159 ITD 329 (Amritsar-Trib). Learned counsel for the assessee submitted that in this case it has been held that the Assessing Officer cannot arrive at a reason to believe merely on the basis of de…

Jyotiben Ketan Kumar Rana, Surat vs. Income Tax Officer, Ward 1(2)(2), Surat

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

ITA 354/SRT/2017[2009-10]Status: DisposedITAT Surat10 Feb 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.354/Srt/2017 िनधा"रण वष"/Assessment Year:2009-10 Smt. Jyotiben Ketankumar Income Tax Officer, Rana, Ward- 1(2)(2) Surat 79 Jangnath Society, Khatodara Udhna Surat Pan: Akapr 7370 L अपीलाथ" Appellant ""यथ"/Respondent

Section 124Section 139Section 143Section 147Section 148Section 3

…Jyotiben Ketankumar Rana v. ITO-Wd-1(2)(2)Surat/I.T.A.No. 354/SRT/2017/A.Y. 09-10 Page 1 of 12 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUTANT MEMBER आ.अ.सं/.I.T.A No.354/SRT/2017 िनधा"रण वष"/Assessment Year:2009-10 Smt. Jyotiben Ketankumar Income Tax Officer, Rana, Ward- 1(2)(2) Surat 79 Jangnath Society, Khatodara Udhna Surat PAN: AKAPR 7370 L अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Assessee by Shri Suresh K. Kabra, CA राज"व क" ओर से /Revenue by Mrs. Anupama Singla, Sr.D.R. सुन…

Anurag, Ghaziabad vs. ITO, Ward-1(1), Ghaziabad

In the result, the appeal filed by the assessee stands allowed

ITA 1023/DEL/2019[2010-11]Status: DisposedITAT Delhi25 Nov 2019AY 2010-11

Bench: Shri H.S. Sidhui.T.A. No. 1023/Del/2019 Assessment Year: 2010-11 Anurag, Vs. Ito, Ward-1(1), E-26, Shastri Nagar, Ghaziabad Meerut Uttar Padesh Pin: 250002 (Pan: Aawpa7602C) (Assessee) (Respondent Assessee By : Shri M.P. Rastogi, Adv. Revenue By : Shri Pradeep Singh Gautam, Sr. Dr.

For Appellant: Shri M.P. Rastogi, AdvFor Respondent: Shri Pradeep Singh Gautam, Sr. DR
Section 143(3)Section 147Section 148Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 1023/Del/2019 Assessment Year: 2010-11 ANURAG, vs. ITO, WARD-1(1), E-26, SHASTRI NAGAR, GHAZIABAD MEERUT UTTAR PADESH PIN: 250002 (PAN: AAWPA7602C) (ASSESSEE) (RESPONDENT Assessee by : Shri M.P. Rastogi, Adv. Revenue by : Shri Pradeep Singh Gautam, Sr. DR. ORDER The Assessee has filed this appeal against the impugned order dated 04.11.2018 passed by the Ld. CIT(A), Ghaziabad on the following grounds:- 1. That there was no valid assumption of jurisdiction u/s. 147/148 of the Income Tax Act, 1…

Braham Prakash Lakra, Delhi vs. ITO, Ward- 67(1), New Delhi

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

ITA 7650/DEL/2018[2012-13]Status: DisposedITAT Delhi19 Nov 2019AY 2012-13

Bench: Shri N.K. Billaiya[A.Y 2012-13]

For Appellant: Shri Sachin Kumar, AdvFor Respondent: Shri Pradeep Singh Gautam, Sr. DR
Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER [A.Y 2012-13] Braham Prakash Lakra Vs. The I.T.O D – 12, Ranhola Extension Ward 67(1) Meera Enclave, Delhi New Delhi PAN: AASPL 9105 H (Applicant) (Respondent) Assessee By : Shri Sachin Kumar, Adv Department By : Shri Pradeep Singh Gautam, Sr. DR Date of Hearing : 18.11.2019 Date of Pronouncement : 19.11.2019 ORDER With this appeal, the assessee has challenged the correctness of the order of the Commissioner of Income Tax [Appeals] - 21, New Delhi dated 17.09.2018 pertaining to assessment…

M/S. Shree Sidhnath Enterprise, Rajkot-Gujarat vs. The Assistant Commissioner of Income Tax, Central Circle-1, Rajkot-Gujarat

In the result, the appeal filed by the assessee is partly allowed

ITA 172/RJT/2015[2006-07]Status: DisposedITAT Rajkot25 Jun 2019AY 2006-07

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.172/Rjt/2015 "नधा"रण वष"/Asstt. Year: 2006-2007 A.C.I.T, M/S Shree Sidhnath Enterprise, Central Circle-1, Vs. 8, Chokhawala Chambers, Rajkot. Bardan Gali, Danapith, Rajkot.

Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.172/RJT/2015 "नधा"रण वष"/Asstt. Year: 2006-2007 A.C.I.T, M/s Shree Sidhnath Enterprise, Central Circle-1, Vs. 8, Chokhawala Chambers, Rajkot. Bardan Gali, Danapith, Rajkot. PAN: AAKFS6892E (Applicant) (Respondent) : Assessee by Shri Vimal Desai, A.R : Revenue by Shri Jitender Kumar, CIT.DR सुनवाई क" तार"ख/Date of Hearing : 18/06/2019 घोषणा क" तार"ख /Date of Pronouncement: 25…

Chander Jain, New Delhi vs. DCIT, Circle-63(1), New Delhi

In the result, the assessment is quashed and since, the assessment is quashed, we do not find it necessary to well into the merits of the case

ITA 4144/DEL/2018[2009-10]Status: DisposedITAT Delhi03 Jun 2019AY 2009-10

Bench: Shri N.K. Billaiya & Shri S. Srivastavaassessment Year: 2009-10

Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI S. SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2009-10 Chander Jain vs ACIT S/o Late Sh. Dal Chand Jain, Circle 39(1) 4682, Gali Umrao Singh, New Delhi. Pahari Dheeraj, New Delhi. PAN No. ABZPJ6595M APPELLANT RESPONDENT & Assessment Year: 2009-10 Chander Jain vs DCIT S/o Late Sh. Dal Chand Jain, Circle 63(1) 4682, Gali Umrao Singh, New Delhi. Pahari Dheeraj, New Delhi. PAN No. ABZPJ6595M APPELLANT RESPONDENT Assessee by Shri Salil Kapoor, Sr. Adv. Sh. Sumit Lal Chandani, Adv. Ms. Ananya Kapoor,…

Anjan Kumar Naha, Kolkata vs. I.T.O., Ward - 44(1), Kolkata

Appeals are allowed

ITA 2381/KOL/2017[2011-12]Status: DisposedITAT Kolkata15 May 2019AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 147Section 148

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.2379-2381/Kol/2017 Assessment Years :2009-10 to 2011-12 Anjan Kumar Naha V/s. Income Tax Officer, C/o D.J. Shah & Co. Ward-44(1), 3, Kalyan Bhavan 2, Elgin Government Place Road, Kolkata-700020 West, Kolkata- [PAN No.ABTPN 2458 B] 700001 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D Shah, Advocate आवेदक क" ओर से/By Assessee Shri Rabin Choudhury, Addl. CIT-SR-DR राज"व क" ओर से/By Respondent 02-05-2019 सुनवाई क" तार"ख/…

Anjan Kumar Naha, Kolkata vs. I.T.O., Ward - 44(1), Kolkata

Appeals are allowed

ITA 2380/KOL/2017[2010-11]Status: DisposedITAT Kolkata15 May 2019AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 147Section 148

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.2379-2381/Kol/2017 Assessment Years :2009-10 to 2011-12 Anjan Kumar Naha V/s. Income Tax Officer, C/o D.J. Shah & Co. Ward-44(1), 3, Kalyan Bhavan 2, Elgin Government Place Road, Kolkata-700020 West, Kolkata- [PAN No.ABTPN 2458 B] 700001 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D Shah, Advocate आवेदक क" ओर से/By Assessee Shri Rabin Choudhury, Addl. CIT-SR-DR राज"व क" ओर से/By Respondent 02-05-2019 सुनवाई क" तार"ख/…

Anjan Kumar Naha, Kolkata vs. I.T.O., Ward - 44(1), Kolkata

Appeals are allowed

ITA 2379/KOL/2017[2009-10]Status: DisposedITAT Kolkata15 May 2019AY 2009-10

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 147Section 148

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.2379-2381/Kol/2017 Assessment Years :2009-10 to 2011-12 Anjan Kumar Naha V/s. Income Tax Officer, C/o D.J. Shah & Co. Ward-44(1), 3, Kalyan Bhavan 2, Elgin Government Place Road, Kolkata-700020 West, Kolkata- [PAN No.ABTPN 2458 B] 700001 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D Shah, Advocate आवेदक क" ओर से/By Assessee Shri Rabin Choudhury, Addl. CIT-SR-DR राज"व क" ओर से/By Respondent 02-05-2019 सुनवाई क" तार"ख/…

Assistant Commissioner of Income Tax Central Circle - 1(4), Bengaluru vs. M/S Jaico Realtors Pvt.Ltd., Bengaluru

In the result, the appeal of the revenue is dismissed

ITA 1444/BANG/2018[2008-09]Status: DisposedITAT Bangalore08 May 2019AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year :2008-09 M/S. Jaico Realtors Pvt. Ltd., The Assistant Commissioner No. 2650, Ground Floor, Of Income Tax, 37Th B Cross, Vs. 28Th Main, 9Th Block, Central Circle – 1 (4), Bangalore. Jayanagar, Bangalore – 560 009. Pan: Aabcj8421G Appellant Respondent

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri T.N. Prakash, Addl. CIT (DR)
Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year :2008-09 M/s. Jaico Realtors Pvt. Ltd., The Assistant Commissioner No. 2650, Ground Floor, of Income Tax, 37th B Cross, Vs. 28th Main, 9th Block, Central Circle – 1 (4), Bangalore. Jayanagar, Bangalore – 560 009. PAN: AABCJ8421G APPELLANT RESPONDENT & C.O. No. 106/Bang/2018 (in ITA No. 1444/Bang/2018) Assessment Year : 2008-09 (By Assessee) Assessee by : Shri C. Ramesh, CA Revenue by : Shri T.N. Prakash, Addl. CIT (DR) Date of hearing : 03.04.20…

Rinamkumar A. Shah, Surat vs. The Income Tax Officer, Ward-2(2)(4), Surat

In the result, the appeal of the assessee stands allowed on legal ground

ITA 172/AHD/2017[2007-08]Status: DisposedITAT Surat30 Apr 2019AY 2007-08

Bench: Shri Ram Lal Negi & Shri O. P. Meena

Section 133(6)Section 143Section 147Section 148

…Gujarat) quashed the reopening of assessment as the reasons mentioned that the assessee has not filed return whereas the assessee did file the return of income. The learned counsel for the assessee further relied in the case of Bir Bahadur Singh v. ITO [2015] 53 Taxmann.com 366 (Delhi-Trib) wherein it was held that where the AO proceeded with fallacious assumption that bank deposits constituted undisclosed income and overlooked the facts that source of deposit need not necessary be income of the assessee, reassessment proceedings was therefore, quashed. 9. Per contra, the ld. Sr. D.R. supported the order of Ld. C…

Shri Rajeshkumar Babulal Patel, Mehsana vs. The Income Tax Officer, Patan

In the result, assessee’s appeal is allowed for statistical purposes

ITA 966/AHD/2016[2006-07]Status: DisposedITAT Ahmedabad19 Sept 2018AY 2006-07

Bench: Shri Amarjit Singh & Ms. Madhumita Roy

For Appellant: Shri Y.K. Gaika, ARFor Respondent: Shri Anand Kumar, Sr.DR
Section 144Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC” BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.966/Ahd/2016 (Assessment Year : 2006-07) Rajeshkumar Babulal Patel Vs. The Income Tax Officer Zaveripura Ward-2 Nr.LIC office, 2nd Line Patan 384 265 Station Road, Unjha Dist. Mehsana 384 170 [PAN No. AMUPP 7438 H] (Appellant) (Respondent) .. Appellant by : Shri Y.K. Gaika, AR Respondent by : Shri Anand Kumar, Sr.DR Date of Hearing : 06/09/2018 Date of Pronouncement : 19/09/2018 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal has been filed b…

Smt. Abha Tyagi, Muzaffarnagar vs. ITO, Muzaffarnagar

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

ITA 1371/DEL/2017[2011-12]Status: DisposedITAT Delhi05 Oct 2017AY 2011-12

Bench: Shri B.P. Jainassessment Year 2011-12 Abha Tyagi Vs. Ito 7, Sarwat Gate North Ward-1(1) Muzaffarnagar Pan-Aegpt1765D (Appellant) (Respondent) Appellant By : Sh. Ankit Gupta, Adv Respondent By : Sh. T. Vasanthan, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 03/10/2017 घोषणा क" तार"ख /Date Of Pronouncement: 05/10/2017 Order Per B.P. Jain, A.M. This Appeal Of The Assessee Arises From The Order Of Learned Cit(A), Muzaffarnagar, Vide Order Dated 28.12.2012 For The Assessment Year 2011-12. The Assessee Has Raised As Many Twelve Grounds Of Appeal Including The Legal As Well As The Grounds On Merit. The Assessee Prefers Only The Legal Grounds No. 1, 2 & 3 Which Are Reproduced Hereinbelow:- That The Notice Issued U/S 148 & Reassessment Order Passed U/S 147 R.W.S. 1) 143(3) Are Illegal, Bad In Law & Without Jurisdiction. That, In View Of The Facts & Circumstances, No Satisfaction Is Recorded By 2) The Assessing Officer As Required U/S 147/148 Of The Act Prior Issuing The Notice Under Section 147 Of The Income Tax Act, 1961. That, No Satisfaction Has Been Recorded By The Assessing Officer After 3) 2

For Appellant: Sh. Ankit Gupta, AdvFor Respondent: Sh. T. Vasanthan, Sr. DR
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER Assessment Year 2011-12 Abha Tyagi Vs. ITO 7, Sarwat Gate North Ward-1(1) Muzaffarnagar PAN-AEGPT1765D (Appellant) (Respondent) Appellant by : Sh. Ankit Gupta, Adv Respondent by : Sh. T. Vasanthan, Sr. DR सुनवाई क" तार"ख/Date of Hearing : 03/10/2017 घोषणा क" तार"ख /Date of Pronouncement: 05/10/2017 ORDER PER B.P. JAIN, A.M. This appeal of the assessee arises from the order of learned CIT(A), Muzaffarnagar, vide order dated 28.12.2012 for the Assessment Year 2011-12. The assessee has raised as many twelve…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 572/CHNY/2017[2012-13]Status: DisposedITAT Chennai19 Jun 2017AY 2012-13

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 568 to 572/Mds/2017 "नधा"रण वष" /Assessment Years : 2008-09 to 2012-13 Mr. K. Suresh, The Deputy Commissioner of Old No.12A, New No.24, v. Income-tax, Swarna Mangalam, East Road, Non-Corporate Ward-2, West CIT Nagar, Nandanam, Chennai. Chennai – 600 035. (""यथ"/Respondent) PAN AOBPS4696F (अपीलाथ"/Appellant) अपीलाथ" क" ओर /Appellant by :…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 571/CHNY/2017[2011-12]Status: DisposedITAT Chennai19 Jun 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 568 to 572/Mds/2017 "नधा"रण वष" /Assessment Years : 2008-09 to 2012-13 Mr. K. Suresh, The Deputy Commissioner of Old No.12A, New No.24, v. Income-tax, Swarna Mangalam, East Road, Non-Corporate Ward-2, West CIT Nagar, Nandanam, Chennai. Chennai – 600 035. (""यथ"/Respondent) PAN AOBPS4696F (अपीलाथ"/Appellant) अपीलाथ" क" ओर /Appellant by :…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 570/CHNY/2017[2010-11]Status: DisposedITAT Chennai19 Jun 2017AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 568 to 572/Mds/2017 "नधा"रण वष" /Assessment Years : 2008-09 to 2012-13 Mr. K. Suresh, The Deputy Commissioner of Old No.12A, New No.24, v. Income-tax, Swarna Mangalam, East Road, Non-Corporate Ward-2, West CIT Nagar, Nandanam, Chennai. Chennai – 600 035. (""यथ"/Respondent) PAN AOBPS4696F (अपीलाथ"/Appellant) अपीलाथ" क" ओर /Appellant by :…