Canyon Financial Services Ltd. v. ITO

399 ITR 202High Court2017#2312 most cited

What is Canyon Financial Services Ltd. v. ITO authority for?

Proceedings under Section 153C are invalid if the Assessing Officer records a mechanical satisfaction note without proper application of mind, regarding seized material belonging to or pertaining to a person other than the searched person.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Canyon Financial Services Ltd. v. ITO · Section 153C · satisfaction note · mechanical satisfaction note · non-application of mind · validity of 153C proceedings · documents seized · assessment of other person · search assessment

Also reported as

84 Taxmann.com 71253 Taxmann 341

Sections most often in play

Section 132Section 143(3)Section 153ASection 153CSection 132ASection 139Section 142Section 147

Issues it is cited on

section 153c(1)section 158bdblock periodsection 65bsatisfaction notedocuments seizedsection 132(4a)income escaping assessmentsection 132anon application of mindinterest u/s 234bsection 292c

Judgments citing Canyon Financial Services Ltd. v. ITO

Shokeen Construction Co., Delhi vs. DCIT, Central Circle-30 Delhi, Delhi

In the result, appeal of the assessee is allowed

ITA 5973/DEL/2024[2020-21]Status: HeardITAT Delhi27 Nov 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 153ASection 153CSection 153DSection 250Section 37

…sequent proceedings u/s 153C of the Act based on such mechanical satisfaction note of the AO of the assessee deserve to be hold bad in law. In this regard, ld.AR placed reliance on the following judicial precedents:- (i) Canyon Financial Services Ltd.v s ITO [399 ITR 202]; (ii) PCIT(Central)-3 vs Ridgeview Construction Pvt.Ltd. 2025 (2) TMI 869 (Delhi High Court); (iii) Saksham Commodities Ltd. [2024] 464 ITR 1 (Delhi High Court) ITA No.5971 to 5973/Del/2024 12. On the other hand, Ld.CIT DR submits that there is no prescribed format provided under Act for recording satisfaction by the AO of the assessee. Once th…

Shokeen Construction Co., Delhi vs. DCIT, Central Circle-30, Delhi

In the result, appeal of the assessee is allowed

ITA 5972/DEL/2024[2019-20]Status: HeardITAT Delhi27 Nov 2025AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 153ASection 153CSection 153DSection 250Section 37

…sequent proceedings u/s 153C of the Act based on such mechanical satisfaction note of the AO of the assessee deserve to be hold bad in law. In this regard, ld.AR placed reliance on the following judicial precedents:- (i) Canyon Financial Services Ltd.v s ITO [399 ITR 202]; (ii) PCIT(Central)-3 vs Ridgeview Construction Pvt.Ltd. 2025 (2) TMI 869 (Delhi High Court); (iii) Saksham Commodities Ltd. [2024] 464 ITR 1 (Delhi High Court) ITA No.5971 to 5973/Del/2024 12. On the other hand, Ld.CIT DR submits that there is no prescribed format provided under Act for recording satisfaction by the AO of the assessee. Once th…

Shokeen Construction Co., Delhi vs. DCIT Central Circle-30, Delhi

In the result, appeal of the assessee is allowed

ITA 5971/DEL/2024[2018-19]Status: HeardITAT Delhi27 Nov 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 153ASection 153CSection 153DSection 250Section 37

…sequent proceedings u/s 153C of the Act based on such mechanical satisfaction note of the AO of the assessee deserve to be hold bad in law. In this regard, ld.AR placed reliance on the following judicial precedents:- (i) Canyon Financial Services Ltd.v s ITO [399 ITR 202]; (ii) PCIT(Central)-3 vs Ridgeview Construction Pvt.Ltd. 2025 (2) TMI 869 (Delhi High Court); (iii) Saksham Commodities Ltd. [2024] 464 ITR 1 (Delhi High Court) ITA No.5971 to 5973/Del/2024 12. On the other hand, Ld.CIT DR submits that there is no prescribed format provided under Act for recording satisfaction by the AO of the assessee. Once th…

DCIT Central Circle-01, Delhi vs. Dl Heera Bhai Jewellery Arcade Pvt. Ltd., Delhi

ITA 61/DEL/2022[2017-18]Status: HeardITAT Delhi26 Mar 2024AY 2017-18

Bench: SHRI SAKTIJIT DEY, VICE PRESIDENT [AS (Third Member)

Section 143Section 143(3)Section 153ASection 153CSection 154

…tructure India Ltd. v. ACIT [2017] 394 ITR 569 (Del. HC) (iv) Karina Airlines International Limited v. ACIT ITA No.203/Del/2021 (Del.Trib.) (v) Anil Kumar Gopikishan Agrawal v. ACIT [2019] 418 ITR 25 (Guj. HC) (vi) Canyon Financial Services Ltd. v. ITO [2017] 399 ITR 202 (Del. HC) (vii) PCIT v. Dreamcity Buildwell (P.) Ltd. [2019] 417 ITR 617 (Del. HC) (viii) Shri Vinod Kumar v. DCIT, ITA No.2526/Del/2017 (Del. Trib.) (ix) Shri Sanjay Thakur v. DCIT, ITA No.3559/Del/2015 (Del. Trib.) (x) Mikado Realtors P. Ltd. v. PCIT, ITA No.50/Del/2021 (Del.Trib.) (xi) M/s. BNB Investment & Properties Ltd. v. DCIT, (xii) M/s A…

Dl Heera Bhai Jewellery Arcade Pvt. Ltd., Delhi vs. ACIT Central Circle-1, New Delhi

ITA 951/DEL/2021[2017-18]Status: HeardITAT Delhi26 Mar 2024AY 2017-18

Bench: SHRI SAKTIJIT DEY, VICE PRESIDENT [AS (Third Member)

Section 143Section 143(3)Section 153ASection 153CSection 154

…tructure India Ltd. v. ACIT [2017] 394 ITR 569 (Del. HC) (iv) Karina Airlines International Limited v. ACIT ITA No.203/Del/2021 (Del.Trib.) (v) Anil Kumar Gopikishan Agrawal v. ACIT [2019] 418 ITR 25 (Guj. HC) (vi) Canyon Financial Services Ltd. v. ITO [2017] 399 ITR 202 (Del. HC) (vii) PCIT v. Dreamcity Buildwell (P.) Ltd. [2019] 417 ITR 617 (Del. HC) (viii) Shri Vinod Kumar v. DCIT, ITA No.2526/Del/2017 (Del. Trib.) (ix) Shri Sanjay Thakur v. DCIT, ITA No.3559/Del/2015 (Del. Trib.) (x) Mikado Realtors P. Ltd. v. PCIT, ITA No.50/Del/2021 (Del.Trib.) (xi) M/s. BNB Investment & Properties Ltd. v. DCIT, (xii) M/s A…

Shree Gopal Landcraft P.Ltd, New Delhi vs. ACIT, Central Circle-13, New Delhi

In the result, the appeals of the assessee are allowed in the manner as indicated above

ITA 1661/DEL/2022[2016-17]Status: DisposedITAT Delhi19 Oct 2023AY 2016-17

Bench: Shri Chandra Mohan Garg & Girish Agrawal

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H K Choudhary, CIT(DR)
Section 143(3)Section 153Section 153C

…ovisions of section 153C of the Act. This amendment too has been held to be prospective and applicable only to searches conducted after 01.06.2015. This has been held so as Hon’ble Jurisdictional High Court in various judgments, some of which are as under: i. 399 ITR 202 (Del) Canyon Financial Services Ltd. vs. ITO 5. The search in the Dalmia Group of Companies took place on 20th January, 2012 and the satisfaction note by the AO of the searched person was dated 13th March, 2014. Therefore, Section 153C as it stood prior to the amendment with effect from 1st June, 2015 applied to the case on hand. In terms of the…

Shree Gopal Landcraft P.Ltd, New Delhi vs. ACIT, Central Circle-13, New Delhi

In the result, the appeals of the assessee are allowed in the manner as indicated above

ITA 1660/DEL/2022[2015-16]Status: DisposedITAT Delhi19 Oct 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Girish Agrawal

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H K Choudhary, CIT(DR)
Section 143(3)Section 153Section 153C

…ovisions of section 153C of the Act. This amendment too has been held to be prospective and applicable only to searches conducted after 01.06.2015. This has been held so as Hon’ble Jurisdictional High Court in various judgments, some of which are as under: i. 399 ITR 202 (Del) Canyon Financial Services Ltd. vs. ITO 5. The search in the Dalmia Group of Companies took place on 20th January, 2012 and the satisfaction note by the AO of the searched person was dated 13th March, 2014. Therefore, Section 153C as it stood prior to the amendment with effect from 1st June, 2015 applied to the case on hand. In terms of the…

Shree Gopal Landcraft P.Ltd, New Delhi vs. ACIT, Central Circle-13, New Delhi

In the result, the appeals of the assessee are allowed in the manner as indicated above

ITA 1659/DEL/2022[2013-14]Status: DisposedITAT Delhi19 Oct 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Girish Agrawal

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H K Choudhary, CIT(DR)
Section 143(3)Section 153Section 153C

…ovisions of section 153C of the Act. This amendment too has been held to be prospective and applicable only to searches conducted after 01.06.2015. This has been held so as Hon’ble Jurisdictional High Court in various judgments, some of which are as under: i. 399 ITR 202 (Del) Canyon Financial Services Ltd. vs. ITO 5. The search in the Dalmia Group of Companies took place on 20th January, 2012 and the satisfaction note by the AO of the searched person was dated 13th March, 2014. Therefore, Section 153C as it stood prior to the amendment with effect from 1st June, 2015 applied to the case on hand. In terms of the…

Shree Gopal Landcraft (P) Ltd., Delhi vs. ACIT, Central Circle-13, New Delhi

In the result, the appeals of the assessee are allowed in the manner as indicated above

ITA 1658/DEL/2022[2012-13]Status: DisposedITAT Delhi19 Oct 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & Girish Agrawal

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H K Choudhary, CIT(DR)
Section 143(3)Section 153Section 153C

…ovisions of section 153C of the Act. This amendment too has been held to be prospective and applicable only to searches conducted after 01.06.2015. This has been held so as Hon’ble Jurisdictional High Court in various judgments, some of which are as under: i. 399 ITR 202 (Del) Canyon Financial Services Ltd. vs. ITO 5. The search in the Dalmia Group of Companies took place on 20th January, 2012 and the satisfaction note by the AO of the searched person was dated 13th March, 2014. Therefore, Section 153C as it stood prior to the amendment with effect from 1st June, 2015 applied to the case on hand. In terms of the…

Shree Gopal Landcraft (P) Ltd., New Delhi vs. ACIT, Central Circle-13, New Delhi

In the result, the appeals of the assessee are allowed in the manner as indicated above

ITA 1657/DEL/2022[2011-12]Status: DisposedITAT Delhi19 Oct 2023AY 2011-12

Bench: Shri Chandra Mohan Garg & Girish Agrawal

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H K Choudhary, CIT(DR)
Section 143(3)Section 153Section 153C

…ovisions of section 153C of the Act. This amendment too has been held to be prospective and applicable only to searches conducted after 01.06.2015. This has been held so as Hon’ble Jurisdictional High Court in various judgments, some of which are as under: i. 399 ITR 202 (Del) Canyon Financial Services Ltd. vs. ITO 5. The search in the Dalmia Group of Companies took place on 20th January, 2012 and the satisfaction note by the AO of the searched person was dated 13th March, 2014. Therefore, Section 153C as it stood prior to the amendment with effect from 1st June, 2015 applied to the case on hand. In terms of the…

ACIT, Central Circle-2, New Delhi vs. Opal Buildwell P.Ltd, Delhi

Accordingly notice was issued on 18.10.2016. Thus, there is no substance in the grounds raised and the same are decided against the Revenue. The appeal of Revenue is dismissed

ITA 2899/DEL/2019[2010-11]Status: DisposedITAT Delhi30 Jun 2023AY 2010-11

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaacit, Vs. M/S. Opal Buildwell P. Ltd. Central Circle-2 (Formerly Namo Resorts Pvt. New Delhi Ltd.) 445, Kucha Baijnath, Chandni Chowk, Delhi Pan : Aabcn9757H (Appellant) (Respondent)

Section 131Section 132Section 143(1)Section 153CSection 153C(1)

…visions of section 153C of the Act. This amendment too has been held to be prospective and applicable only to searches conducted after 01.06.2015. This has been held so as Hon’ble Jurisdictional High Court in various judgments, some of which are as under: i. 399 ITR 202 (Del) Canyon Financial Services Ltd. vs. ITO 5. The search in the Dalmia Group of Companies took place on 20th January, 2012 and the satisfaction note by the AO of the searched person was dated 13th March, 2014. Therefore, Section 153C as it stood prior to the amendment with effect from 1st June, 2015 applied to the case on hand. In terms of the…

DCIT Circle-05, New Delhi vs. Karina Airlines International Limited, New Delhi

In the result, the appeal is dismissed

ITA 714/DEL/2021[2011-12]Status: DisposedITAT Delhi11 May 2023AY 2011-12

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2011-12

Section 132Section 153ASection 153C

…the Act. This amendment too has been held to be prospective and applicable only to searches conducted after 01.06.2015. This has been held so as Hon’ble Jurisdictional High Court in various judgments, some of which are as under: 11 | P a g e AY: 2011-12 i. 399 ITR 202 (Del) Canyon Financial Services Ltd. vs. ITO 5. The search in the Dalmia Group of Companies took place on 20th January, 2012 and the satisfaction note by the AO of the searched person was dated 13th March, 2014. Therefore, Section 153C as it stood prior to the amendment with effect from 1st June, 2015 applied to the case on hand. In terms of the…

Rakesh Kumar Bansal, Gujrat vs. DCIT, Central Cercle, Ghaziabad

In the result, both the appeals of the assessees are partly allowed

ITA 2516/DEL/2022[2015-16]Status: DisposedITAT Delhi20 Feb 2023AY 2015-16

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2515/Del/2022 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Geeta Bansal Dcit Ch. No. 206-207, Vs. Central Circle Ansal Satyam Rdc, Ghaziabad. Rajnagar, Ghaziabad, Uttar Pradesh 201002 Pan No. Aispb9075G अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2516/Del/2022 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Rakesh Kumar Bansal Dcit Ch. No. 206-207, Vs. Central Circle Ansal Satyam Rdc, Ghaziabad. Rajnagar, Ghaziabad, Uttar Pradesh 201002 Pan No. Abwpb1370M अपीलाथ" Appellant ""यथ"/Respondent

Section 127Section 132Section 143(2)Section 153Section 153CSection 292CSection 69

…I.T.A.Nos.2515 & 2516/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.2515/Del/2022 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Geeta Bansal DCIT Ch. No. 206-207, Vs. Central Circle Ansal Satyam RDC, Ghaziabad. Rajnagar, Ghaziabad, Uttar Pradesh 201002 PAN No. AISPB9075G अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2516/Del/2022 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Rakesh Kumar Bansal DCIT Ch. No. 206-207, Vs. Central Circle Ansal Satyam RDC, Ghaziabad. Rajnagar, Ghaziabad, Uttar Pradesh 201002 PAN No. ABWPB1…

Geeta Bansal, Gujrat vs. DCIT, Central Circle, Ghaziabad

In the result, both the appeals of the assessees are partly allowed

ITA 2515/DEL/2022[2015-16]Status: DisposedITAT Delhi20 Feb 2023AY 2015-16

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2515/Del/2022 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Geeta Bansal Dcit Ch. No. 206-207, Vs. Central Circle Ansal Satyam Rdc, Ghaziabad. Rajnagar, Ghaziabad, Uttar Pradesh 201002 Pan No. Aispb9075G अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2516/Del/2022 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Rakesh Kumar Bansal Dcit Ch. No. 206-207, Vs. Central Circle Ansal Satyam Rdc, Ghaziabad. Rajnagar, Ghaziabad, Uttar Pradesh 201002 Pan No. Abwpb1370M अपीलाथ" Appellant ""यथ"/Respondent

Section 127Section 132Section 143(2)Section 153Section 153CSection 292CSection 69

…I.T.A.Nos.2515 & 2516/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.2515/Del/2022 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Geeta Bansal DCIT Ch. No. 206-207, Vs. Central Circle Ansal Satyam RDC, Ghaziabad. Rajnagar, Ghaziabad, Uttar Pradesh 201002 PAN No. AISPB9075G अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2516/Del/2022 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Rakesh Kumar Bansal DCIT Ch. No. 206-207, Vs. Central Circle Ansal Satyam RDC, Ghaziabad. Rajnagar, Ghaziabad, Uttar Pradesh 201002 PAN No. ABWPB1…

Shri Suresh Kumar Namdeo, Bilaspur(Cg) vs. The Assistant Commissioner of Income Tax, Bilaspur(Cg)

In the result appeal of the assessee is allowed

ITA 84/BIL/2016[2004-05]Status: DisposedITAT Raipur17 Oct 2022AY 2004-05

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.84/Rpr/2016 (ननधाारण वषा / Assessment Year :2004-2005) Suresh Kumar Namdeo, Vs Acit, Circle-2(1), Bilaspur A-9, Green Garden Colony, Mungeli Road, Bilaspur (C.G.) Pan No. : Ablpn 0899 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri G.S.Agrawal,CAFor Respondent: Shri P.K.Mishra, CIT-DR
Section 153Section 153C

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA No.84/RPR/2016 (ननधाारण वषा / Assessment Year :2004-2005) Suresh Kumar Namdeo, Vs ACIT, Circle-2(1), Bilaspur A-9, Green Garden Colony, Mungeli Road, Bilaspur (C.G.) PAN No. : ABLPN 0899 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri G.S.Agrawal,CA राजस्व की ओर से /Revenue by : Shri P.K.Mishra, CIT-DR सुनिाई की तारीख / Date of He…

DCIT Circle- 05, New Delhi vs. Ojjus Medicare Private Limited, New Delhi

In the result, the appeal of the assessee is allowed, as indicated above

ITA 955/DEL/2021[2012-13]Status: DisposedITAT Delhi29 Jul 2022AY 2012-13

Bench: Shri C.M. Garg & Shri Anadee Nath Misshraassessment Year: 2012-13 Ojjus Medicare Private Limited, Vs. Acit, No.11, Gali No.5, Block-A, Circle-05, West Karawal Nagar, New Delhi. New Delhi – 110 094. Pan: Aabch6207Q Assessment Year: 2012-13

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Ms Rinku Singh, CIT-DR
Section 132Section 132ASection 143(3)Section 153Section 153ASection 153C

…the Act. This amendment too has been held to be prospective and applicable only to searches conducted after 01.06.2015. This has been held so as Hon’ble Jurisdictional High Court in various judgments, some of which are as under: ITAs No.202 & 955/Del/2021 i. 399 ITR 202 (Del) Canyon Financial Services Ltd. vs. ITO 5. The search in the Dalmia Group of Companies took place on 20th January, 2012 and the satisfaction note by the AO of the searched person was dated 13th March, 2014. Therefore, Section 153C as it stood prior to the amendment with effect from 1st June, 2015 applied to the case on hand. In terms of the…

Ojjus Medicare Private Limited, New Delhi vs. ACIT Circle- 05, New Delhi

In the result, the appeal of the assessee is allowed, as indicated above

ITA 202/DEL/2021[2012-13]Status: DisposedITAT Delhi29 Jul 2022AY 2012-13

Bench: Shri C.M. Garg & Shri Anadee Nath Misshraassessment Year: 2012-13 Ojjus Medicare Private Limited, Vs. Acit, No.11, Gali No.5, Block-A, Circle-05, West Karawal Nagar, New Delhi. New Delhi – 110 094. Pan: Aabch6207Q Assessment Year: 2012-13

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Ms Rinku Singh, CIT-DR
Section 132Section 132ASection 143(3)Section 153Section 153ASection 153C

…the Act. This amendment too has been held to be prospective and applicable only to searches conducted after 01.06.2015. This has been held so as Hon’ble Jurisdictional High Court in various judgments, some of which are as under: ITAs No.202 & 955/Del/2021 i. 399 ITR 202 (Del) Canyon Financial Services Ltd. vs. ITO 5. The search in the Dalmia Group of Companies took place on 20th January, 2012 and the satisfaction note by the AO of the searched person was dated 13th March, 2014. Therefore, Section 153C as it stood prior to the amendment with effect from 1st June, 2015 applied to the case on hand. In terms of the…

Smt. G. Vijaya, Bellary vs. Deputy Commissioner of Income Tax, Central Circle 1(3), Bangalore

In the result, the appeal filed by the assessee for assessment year 2007-08 is allowed and the appeal of the assessee for assessment year 2008-09 is partly allowed

ITA 948/BANG/2013[2008-09]Status: DisposedITAT Bangalore28 Apr 2022AY 2008-09

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri H. Siva Prasad Reddy, ITP, A.RFor Respondent: Shri Sameer Kumar Singh, D.R
Section 132Section 153Section 153ASection 153C

…ITA Nos.947 & 948/Bang/2013 Smt. G. Vijauya, Bellary IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.947 & 948/Bang/2013 Assessment Years : 2007-08 & 2008-09 Smt. G. Vijaya, No.8, Ashok Nagar Havambhavi Deputy Commissioner of Siruguppa Road Vs. Income-tax Bellary 583 103 Central Circle 1(3) Bangalore PAN NO :AIHPG0523H APPELLANT RESPONDENT Appellant by : Shri H. Siva Prasad Reddy, ITP, A.R. Respondent by : Shri Sameer Kumar Singh, D.R. Date of Hearing : 26.04.2022 Date of Pronouncement : 28.04.2022 O R D…

Smt. G. Vijaya, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

In the result, the appeal filed by the assessee for assessment year 2007-08 is allowed and the appeal of the assessee for assessment year 2008-09 is partly allowed

ITA 947/BANG/2013[2007-08]Status: DisposedITAT Bangalore28 Apr 2022AY 2007-08

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri H. Siva Prasad Reddy, ITP, A.RFor Respondent: Shri Sameer Kumar Singh, D.R
Section 132Section 153Section 153ASection 153C

…ITA Nos.947 & 948/Bang/2013 Smt. G. Vijauya, Bellary IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.947 & 948/Bang/2013 Assessment Years : 2007-08 & 2008-09 Smt. G. Vijaya, No.8, Ashok Nagar Havambhavi Deputy Commissioner of Siruguppa Road Vs. Income-tax Bellary 583 103 Central Circle 1(3) Bangalore PAN NO :AIHPG0523H APPELLANT RESPONDENT Appellant by : Shri H. Siva Prasad Reddy, ITP, A.R. Respondent by : Shri Sameer Kumar Singh, D.R. Date of Hearing : 26.04.2022 Date of Pronouncement : 28.04.2022 O R D…

Assistant Commissioner of Income Tax Circle - 2(3), Bangaluru vs. Shri T.H Suresh Babu, Bellary

In the result, the appeal by the revenue is dismissed

ITA 1890/BANG/2018[2010-11]Status: DisposedITAT Bangalore06 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), BengaluruFor Respondent: Shri Sivaprasad Reddy, ITP
Section 133A(5)Section 139(1)Section 143(2)Section 153Section 153ASection 153A(1)Section 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2010-11 The Assistant Commissioner of Vs. Shri T H Suresh Babu, Income-Tax, Laxmi Narasimha Nilaya, Central Circle-2(3), Near Railway Quarters, Bangalore. Bamboo Bazaar, Siraguppa Road, Bellary. PAN: BNYPS 1706D APPELLANT RESPONDENT Appellant by : Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru. Respondent by : Shri Sivaprasad Reddy, ITP Date of hearing : 04.03.2022 Date of Pronouncement : 06.04.2022 O R D E R Per Chandra Poojari, Accountant…