BMM Ispat Ltd. v. DCIT, Central Circle

93 Taxmann.com 76Income Tax Appellate Tribunal2018#13025 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 115BBESection 132(4)Section 153ASection 28Section 69BSection 143(3)Section 147Section 148

Issues it is cited on

abatement of assessmentsection 153a proceedingsthird party informationsection 158bdstatement under section 132(4)assistant directorsection 156section 132(4a)section 69bsection 34section 292cprincipal commissioner of income-tax

Judgments citing BMM Ispat Ltd. v. DCIT, Central Circle

Income Tax Officer W 1, Hassan vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1166/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…asset or undisclosed income. Hence, we submit that, no additional income could have been brought to tax for the A.Y.2015-16. 5. We rely on the decision of ITAT, Bangalore Bench ‘C’ in the case of BMM Ispat Ltd V. DCIT, Central Circle – 1(2), Bangalore (2018) 93 Taxmann.com 76 (Bangalore Trib), wherein in the context of the provisions of section 153A of the act, the Hon’ble Tribunal has held as under in para 3.4.5 of its order. The said paragraph is extracted hereunder: - ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 34 of 104 “3.4.5 In the case on hand, the assessment for…

Income Tax Officer, W-1, Vijayanagar vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1165/BANG/2023[2015-16]Status: DisposedITAT Bangalore10 Jun 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…asset or undisclosed income. Hence, we submit that, no additional income could have been brought to tax for the A.Y.2015-16. 5. We rely on the decision of ITAT, Bangalore Bench ‘C’ in the case of BMM Ispat Ltd V. DCIT, Central Circle – 1(2), Bangalore (2018) 93 Taxmann.com 76 (Bangalore Trib), wherein in the context of the provisions of section 153A of the act, the Hon’ble Tribunal has held as under in para 3.4.5 of its order. The said paragraph is extracted hereunder: - ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 34 of 104 “3.4.5 In the case on hand, the assessment for…

Income Tax Officer Ward-1 Hassan, Hassan vs. Ramachandra Setty and Songs, Hassan

In the result, appeal of the assessee in ITA

ITA 1164/BANG/2023[2014-15]Status: DisposedITAT Bangalore10 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…asset or undisclosed income. Hence, we submit that, no additional income could have been brought to tax for the A.Y.2015-16. 5. We rely on the decision of ITAT, Bangalore Bench ‘C’ in the case of BMM Ispat Ltd V. DCIT, Central Circle – 1(2), Bangalore (2018) 93 Taxmann.com 76 (Bangalore Trib), wherein in the context of the provisions of section 153A of the act, the Hon’ble Tribunal has held as under in para 3.4.5 of its order. The said paragraph is extracted hereunder: - ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 34 of 104 “3.4.5 In the case on hand, the assessment for…

Income Tax Officer, W-1, Hassan vs. Ramachandra Setty & Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1163/BANG/2023[2013-14]Status: DisposedITAT Bangalore10 Jun 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…asset or undisclosed income. Hence, we submit that, no additional income could have been brought to tax for the A.Y.2015-16. 5. We rely on the decision of ITAT, Bangalore Bench ‘C’ in the case of BMM Ispat Ltd V. DCIT, Central Circle – 1(2), Bangalore (2018) 93 Taxmann.com 76 (Bangalore Trib), wherein in the context of the provisions of section 153A of the act, the Hon’ble Tribunal has held as under in para 3.4.5 of its order. The said paragraph is extracted hereunder: - ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 34 of 104 “3.4.5 In the case on hand, the assessment for…

M/S. S. Ramashandra Setty & Sons, Hassan vs. Income Tax Officer, Ward-1, Hassan

In the result, appeal of the assessee in ITA

ITA 1156/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…asset or undisclosed income. Hence, we submit that, no additional income could have been brought to tax for the A.Y.2015-16. 5. We rely on the decision of ITAT, Bangalore Bench ‘C’ in the case of BMM Ispat Ltd V. DCIT, Central Circle – 1(2), Bangalore (2018) 93 Taxmann.com 76 (Bangalore Trib), wherein in the context of the provisions of section 153A of the act, the Hon’ble Tribunal has held as under in para 3.4.5 of its order. The said paragraph is extracted hereunder: - ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 34 of 104 “3.4.5 In the case on hand, the assessment for…

DCIT Central Circle-30, New Delhi vs. Amit Sankhwal, New Delhi

In the result, appeals of the Revenue are dismissed

ITA 1565/DEL/2020[2013-14]Status: DisposedITAT Delhi29 Dec 2023AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.1564 & 1565/Del/2020 िनधा"रणवष"/Assessment Years:2011-12 & 2013-14 बनाम Dcit Amit Sankhwal Central Circle-30, Vs. 6/30, Shanti Niketan, Room No.320, E-2, New Delhi. Ara Centre, Jhandewalan Extn., New Delhi. Pan No.Abjps5322B अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 133ASection 153A

…I.T.A.Nos.1564 & 1565/Del/2020 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.1564 & 1565/Del/2020 िनधा"रणवष"/Assessment Years:2011-12 & 2013-14 बनाम DCIT Amit Sankhwal Central Circle-30, Vs. 6/30, Shanti Niketan, Room No.320, E-2, New Delhi. ARA Centre, Jhandewalan Extn., New Delhi. PAN No.ABJPS5322B अपीलाथ" Appellant ""यथ"/Respondent Revenue by Shri Zafarul Haque Tanweer, CIT–DR Assessee by Shri UN Marwah, CA & Shri Praveen Goel, Adv. सुनवाईक"तारीख/ Date of hearing: 21.11.2023 29…

DCIT Central Circle-30, New Delhi vs. Amit Sankhwal, New Delhi

In the result, appeals of the Revenue are dismissed

ITA 1564/DEL/2020[2011-12]Status: DisposedITAT Delhi29 Dec 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.1564 & 1565/Del/2020 िनधा"रणवष"/Assessment Years:2011-12 & 2013-14 बनाम Dcit Amit Sankhwal Central Circle-30, Vs. 6/30, Shanti Niketan, Room No.320, E-2, New Delhi. Ara Centre, Jhandewalan Extn., New Delhi. Pan No.Abjps5322B अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 133ASection 153A

…I.T.A.Nos.1564 & 1565/Del/2020 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.1564 & 1565/Del/2020 िनधा"रणवष"/Assessment Years:2011-12 & 2013-14 बनाम DCIT Amit Sankhwal Central Circle-30, Vs. 6/30, Shanti Niketan, Room No.320, E-2, New Delhi. ARA Centre, Jhandewalan Extn., New Delhi. PAN No.ABJPS5322B अपीलाथ" Appellant ""यथ"/Respondent Revenue by Shri Zafarul Haque Tanweer, CIT–DR Assessee by Shri UN Marwah, CA & Shri Praveen Goel, Adv. सुनवाईक"तारीख/ Date of hearing: 21.11.2023 29…

Vertex Customer Management India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

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

ITA 966/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Jul 2018AY 2011-12

Bench: Shri R. K. Panda & Shri Kuldip Singhassessment Year : 2011-12 Vertex Customer Management Dcit, Circle- 26(1), India Pvt. Ltd., New Delhi. First Floor, Tower A, First India Place, Vs. Mehrauli – Gurgaon Road, Sushant Lok Phase- I, Gurgaon.

For Respondent: Shri H. K. Choudhary, CIT-DR
Section 143(3)Section 144CSection 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year : 2011-12 Vertex Customer Management DCIT, Circle- 26(1), India Pvt. Ltd., New Delhi. First Floor, Tower A, First India Place, Vs. Mehrauli – Gurgaon Road, Sushant Lok Phase- I, Gurgaon. PAN : AADCU7256M (Appellant) (Respondent) : Assessee by Shri Nageshwar Rao, Adv. Shri Parth, Adv. Department by : Shri H. K. Choudhary, CIT-DR Date of hearing : 31-05-2018 : 06-07-2018 Date of pronouncement O R D E R PER R. K. PANDA, AM : This appeal filed by the a…

BMM Ispat Ltd. v. DCIT, Central Circle (93 Taxmann.com 76) — Cited in 8 Judgments | BharatTax