Central India Electric Supply Co. Ltd. v. ITO

2011 SCC OnLine DEL 472High Court2011#1223 most cited

What is Central India Electric Supply Co. Ltd. v. ITO authority for?

Reassessment proceedings under Section 147/148 are invalid if initiated solely due to a change of opinion or reappraisal of facts already available during the original assessment. The approval required under Section 151 for reassessment must reflect the independent application of mind by the approving authority, not a mere mechanical endorsement.

93

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2015 to 2026.

Also referred to as

Central India Electric Supply Co. Ltd. v. ITO · reassessment change of opinion · Section 147 reopening · Section 148 notice · mechanical approval Section 151 · reappraisal of facts · no new information · AO's independent satisfaction · jurisdiction invalid · 339 ITR 169 · 51 DTR 51 · validity of reassessment

Also reported as

339 ITR 16951 DTR 51

Sections most often in play

Section 143(3)Section 148Section 151Section 147Section 153ASection 153DSection 132Section 133A
Read the full judgment

Issues it is cited on

section 271aab(1a)section 151(2)section 144basection 158bgsection 142(2a)section 271aabapproval under section 151section 271aac(1)section 148(2)section 151(1)section 153bsection 158b

Judgments citing Central India Electric Supply Co. Ltd. v. ITO

Sudha Surana, New Delhi vs. I.T.O., Ward - 61(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1372/KOL/2024[2015-2016]Status: DisposedITAT Kolkata01 Apr 2025AY 2015-2016

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Ito Ward-61(3) Bamboo Villa, Sudha Surana Central Revenue Building, C/O Kapil Goel, Advocate, 169, A.J.C. Bose Road, F-26/124, Sector 7, Rohini, Vs. New Delhi-110085 Kolkata-700014, West Bengal (Respondent) (Appellant) Pan No. Adepb5526F Assessee By : Dr. Kapil Goel, Ar Revenue By : Shri H. Robindro Singh, Dr Date Of Hearing: 06.02.2025 Date Of Pronouncement : 01.04.2025

For Appellant: Dr. Kapil Goel, ARFor Respondent: Shri H. Robindro Singh, DR
Section 142(1)Section 143Section 143(1)Section 143(2)Section 147Section 148Section 148(2)Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI SONJOY SARMA, JM ITO Ward-61(3) Bamboo villa, Sudha Surana Central Revenue Building, C/o Kapil Goel, Advocate, 169, A.J.C. Bose Road, F-26/124, Sector 7, Rohini, Vs. New Delhi-110085 Kolkata-700014, West Bengal (Respondent) (Appellant) PAN No. ADEPB5526F Assessee by : Dr. Kapil Goel, AR Revenue by : Shri H. Robindro Singh, DR Date of hearing: 06.02.2025 Date of pronouncement : 01.04.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centr…

Nilesh Shamji Bharani, Mumbai vs. DCIT, Central Circle 4(1), Mumbai

In the result, the appeals by the assessee for the

ITA 5631/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Dec 2024AY 2018-19

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 (Assessment Year : 2012-13) ITA No.5628/MUM/2024 (Assessment Year : 2016-17) ITA No.5625/MUM/2024 (Assessment Year : 2013-14) ITA No.5629/MUM/2024 (Assessment Year : 2017-18) ITA No.5626/MUM/2024 (Assessment Year : 2015-16) ITA No.5630/MUM/2024 (Assessment Year : 2017-18) ITA No.5627/MUM/2024 (Assessment Year : 2014–15) ITA No.5631/MUM/2024 (Assessment Year : 2018-19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai - 400014 Appellant…

Nilesh Shamji Bharani, Mumbai vs. DCIT-Central Circle -4(1), Mumbai

In the result, the appeals by the assessee for the assessment years

ITA 5630/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Dec 2024AY 2017-18

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 ITA No.5628/MUM/2024 (Assessment Year : 2012–13) (Assessment Year : 2016–17) ITA No.5625/MUM/2024 ITA No.5629/MUM/2024 (Assessment Year : 2013–14) (Assessment Year : 2017–18) ITA No.5626/MUM/2024 ITA No.5630/MUM/2024 (Assessment Year : 2015–16) (Assessment Year : 2017–18) ITA No.5627/MUM/2024 ITA No.5631/MUM/2024 (Assessment Year : 2014–15) (Assessment Year : 2018–19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai – 400014 PAN…

Nilesh Shamji Bharani, Mumbai vs. DCIT, Central Circle -4(1), Mumbai

In the result, the appeals by the assessee for the assessment years

ITA 5629/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Dec 2024AY 2017-18

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 ITA No.5628/MUM/2024 (Assessment Year : 2012–13) (Assessment Year : 2016–17) ITA No.5625/MUM/2024 ITA No.5629/MUM/2024 (Assessment Year : 2013–14) (Assessment Year : 2017–18) ITA No.5626/MUM/2024 ITA No.5630/MUM/2024 (Assessment Year : 2015–16) (Assessment Year : 2017–18) ITA No.5627/MUM/2024 ITA No.5631/MUM/2024 (Assessment Year : 2014–15) (Assessment Year : 2018–19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai – 400014 PAN…

Nilesh Shamji Bharani, Mumbai vs. DCIT, Central Circle 4(1), Mumbai

In the result, the appeals by the assessee for the

ITA 5628/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Dec 2024AY 2016-17

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 (Assessment Year : 2012-13) ITA No.5628/MUM/2024 (Assessment Year : 2016-17) ITA No.5625/MUM/2024 (Assessment Year : 2013-14) ITA No.5629/MUM/2024 (Assessment Year : 2017-18) ITA No.5626/MUM/2024 (Assessment Year : 2015-16) ITA No.5630/MUM/2024 (Assessment Year : 2017-18) ITA No.5627/MUM/2024 (Assessment Year : 2014–15) ITA No.5631/MUM/2024 (Assessment Year : 2018-19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai - 400014 Appellant…

Nilesh Shamji Bharani, Mumbai vs. DCIT, Central Circle -4(1), Mumbai

In the result, the appeals by the assessee for the

ITA 5627/MUM/2024[2014-15]Status: DisposedITAT Mumbai24 Dec 2024AY 2014-15

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 (Assessment Year : 2012-13) ITA No.5628/MUM/2024 (Assessment Year : 2016-17) ITA No.5625/MUM/2024 (Assessment Year : 2013-14) ITA No.5629/MUM/2024 (Assessment Year : 2017-18) ITA No.5626/MUM/2024 (Assessment Year : 2015-16) ITA No.5630/MUM/2024 (Assessment Year : 2017-18) ITA No.5627/MUM/2024 (Assessment Year : 2014–15) ITA No.5631/MUM/2024 (Assessment Year : 2018-19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai - 400014 Appellant…

Nilesh Shamji Bharani, Mumbai vs. DCIT Central Circle -4(1), Mumbai

In the result, the appeals by the assessee for the

ITA 5626/MUM/2024[2015-16]Status: DisposedITAT Mumbai24 Dec 2024AY 2015-16

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 (Assessment Year : 2012-13) ITA No.5628/MUM/2024 (Assessment Year : 2016-17) ITA No.5625/MUM/2024 (Assessment Year : 2013-14) ITA No.5629/MUM/2024 (Assessment Year : 2017-18) ITA No.5626/MUM/2024 (Assessment Year : 2015-16) ITA No.5630/MUM/2024 (Assessment Year : 2017-18) ITA No.5627/MUM/2024 (Assessment Year : 2014–15) ITA No.5631/MUM/2024 (Assessment Year : 2018-19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai - 400014 PAN – AAB…

Nilesh Shamji Bharani, Mumbai vs. DCIT, Central Circle -4(1), Mumbai

In the result, the appeals by the assessee for the

ITA 5625/MUM/2024[2013-14]Status: DisposedITAT Mumbai24 Dec 2024AY 2013-14

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 (Assessment Year : 2012-13) ITA No.5628/MUM/2024 (Assessment Year : 2016-17) ITA No.5625/MUM/2024 (Assessment Year : 2013-14) ITA No.5629/MUM/2024 (Assessment Year : 2017-18) ITA No.5626/MUM/2024 (Assessment Year : 2015-16) ITA No.5630/MUM/2024 (Assessment Year : 2017-18) ITA No.5627/MUM/2024 (Assessment Year : 2014–15) ITA No.5631/MUM/2024 (Assessment Year : 2018-19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai - 400014 Appellant…

Nilesh Shamji Bharani, Mumbai vs. DCIT-CC-4(1), Mumbai

In the result, the appeals by the assessee for the assessment years

ITA 5624/MUM/2024[2012-13]Status: DisposedITAT Mumbai24 Dec 2024AY 2012-13

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 ITA No.5628/MUM/2024 (Assessment Year : 2012–13) (Assessment Year : 2016–17) ITA No.5625/MUM/2024 ITA No.5629/MUM/2024 (Assessment Year : 2013–14) (Assessment Year : 2017–18) ITA No.5626/MUM/2024 ITA No.5630/MUM/2024 (Assessment Year : 2015–16) (Assessment Year : 2017–18) ITA No.5627/MUM/2024 ITA No.5631/MUM/2024 (Assessment Year : 2014–15) (Assessment Year : 2018–19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai – 400014 PAN…

Nilesh Shamji Bharani, Mumbai vs. DCIT -CC- 4(1), Mumbai

In the result, the captioned appeals by the assessee are allowed

ITA 1792/MUM/2023[2018-2019]Status: DisposedITAT Mumbai06 Dec 2024AY 2018-2019

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Vinod Kumar Bindal & Shri Satish Kumar, A/RsFor Respondent: Shri Kailash C. Kanojiya, CIT, D/R
Section 132Section 143(3)Section 153ASection 153D

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1786/Mum/2023 Assessment Year: 2017-18 I.T.A. No. 1787/Mum/2023 Assessment Year: 2013-14 I.T.A. No. 1788/Mum/2023 Assessment Year: 2015-16 I.T.A. No. 1789/Mum/2023 Assessment Year: 2016-17 I.T.A. No. 1790/Mum/2023 Assessment Year: 2012-13 I.T.A. No. 1791/Mum/2023 Assessment Year: 2014-15 I.T.A. No. 1792/Mum/2023 Assessment Year: 2018-19 Nilesh Shamji Bharani DCIT, CC-4(1), Mumbai Room No. 5 Vs 1st Floor, Sh…

Nilesh Shamji Bharani, Mumbai vs. DCIT -CC- 4(1), Mumbai

In the result, the captioned appeals by the assessee are allowed

ITA 1791/MUM/2023[2014-2015]Status: DisposedITAT Mumbai06 Dec 2024AY 2014-2015

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Vinod Kumar Bindal & Shri Satish Kumar, A/RsFor Respondent: Shri Kailash C. Kanojiya, CIT, D/R
Section 132Section 143(3)Section 153ASection 153D

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1786/Mum/2023 Assessment Year: 2017-18 I.T.A. No. 1787/Mum/2023 Assessment Year: 2013-14 I.T.A. No. 1788/Mum/2023 Assessment Year: 2015-16 I.T.A. No. 1789/Mum/2023 Assessment Year: 2016-17 I.T.A. No. 1790/Mum/2023 Assessment Year: 2012-13 I.T.A. No. 1791/Mum/2023 Assessment Year: 2014-15 I.T.A. No. 1792/Mum/2023 Assessment Year: 2018-19 Nilesh Shamji Bharani DCIT, CC-4(1), Mumbai Room No. 5 Vs 1st Floor, Sh…

Nilesh Shamji Bharani, Mumbai vs. DCIT -CC- 4(1), Mumbai

In the result, the captioned appeals by the assessee are allowed

ITA 1790/MUM/2023[2012-2013]Status: DisposedITAT Mumbai06 Dec 2024AY 2012-2013

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Vinod Kumar Bindal & Shri Satish Kumar, A/RsFor Respondent: Shri Kailash C. Kanojiya, CIT, D/R
Section 132Section 143(3)Section 153ASection 153D

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1786/Mum/2023 Assessment Year: 2017-18 I.T.A. No. 1787/Mum/2023 Assessment Year: 2013-14 I.T.A. No. 1788/Mum/2023 Assessment Year: 2015-16 I.T.A. No. 1789/Mum/2023 Assessment Year: 2016-17 I.T.A. No. 1790/Mum/2023 Assessment Year: 2012-13 I.T.A. No. 1791/Mum/2023 Assessment Year: 2014-15 I.T.A. No. 1792/Mum/2023 Assessment Year: 2018-19 Nilesh Shamji Bharani DCIT, CC-4(1), Mumbai Room No. 5 Vs 1st Floor, Sh…

Nilesh Shamji Bharani, Mumbai vs. DCIT -CC- 4(1), Mumbai

In the result, the captioned appeals by the assessee are allowed

ITA 1789/MUM/2023[2016-2017]Status: DisposedITAT Mumbai06 Dec 2024AY 2016-2017

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Vinod Kumar Bindal & Shri Satish Kumar, A/RsFor Respondent: Shri Kailash C. Kanojiya, CIT, D/R
Section 132Section 143(3)Section 153ASection 153D

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1786/Mum/2023 Assessment Year: 2017-18 I.T.A. No. 1787/Mum/2023 Assessment Year: 2013-14 I.T.A. No. 1788/Mum/2023 Assessment Year: 2015-16 I.T.A. No. 1789/Mum/2023 Assessment Year: 2016-17 I.T.A. No. 1790/Mum/2023 Assessment Year: 2012-13 I.T.A. No. 1791/Mum/2023 Assessment Year: 2014-15 I.T.A. No. 1792/Mum/2023 Assessment Year: 2018-19 Nilesh Shamji Bharani DCIT, CC-4(1), Mumbai Room No. 5 Vs 1st Floor, Sh…

Nilesh Shamji Bharani, Mumbai vs. DCIT -CC- 4(1), Mumbai

In the result, the captioned appeals by the assessee are allowed

ITA 1788/MUM/2023[2015-2016]Status: DisposedITAT Mumbai06 Dec 2024AY 2015-2016

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Vinod Kumar Bindal & Shri Satish Kumar, A/RsFor Respondent: Shri Kailash C. Kanojiya, CIT, D/R
Section 132Section 143(3)Section 153ASection 153D

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1786/Mum/2023 Assessment Year: 2017-18 I.T.A. No. 1787/Mum/2023 Assessment Year: 2013-14 I.T.A. No. 1788/Mum/2023 Assessment Year: 2015-16 I.T.A. No. 1789/Mum/2023 Assessment Year: 2016-17 I.T.A. No. 1790/Mum/2023 Assessment Year: 2012-13 I.T.A. No. 1791/Mum/2023 Assessment Year: 2014-15 I.T.A. No. 1792/Mum/2023 Assessment Year: 2018-19 Nilesh Shamji Bharani DCIT, CC-4(1), Mumbai Room No. 5 Vs 1st Floor, Sh…

Nilesh Shamji Bharani, Mumbai vs. DCIT -CC- 4(1), Mumbai

In the result, the captioned appeals by the assessee are allowed

ITA 1787/MUM/2023[2013-2014]Status: DisposedITAT Mumbai06 Dec 2024AY 2013-2014

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Vinod Kumar Bindal & Shri Satish Kumar, A/RsFor Respondent: Shri Kailash C. Kanojiya, CIT, D/R
Section 132Section 143(3)Section 153ASection 153D

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1786/Mum/2023 Assessment Year: 2017-18 I.T.A. No. 1787/Mum/2023 Assessment Year: 2013-14 I.T.A. No. 1788/Mum/2023 Assessment Year: 2015-16 I.T.A. No. 1789/Mum/2023 Assessment Year: 2016-17 I.T.A. No. 1790/Mum/2023 Assessment Year: 2012-13 I.T.A. No. 1791/Mum/2023 Assessment Year: 2014-15 I.T.A. No. 1792/Mum/2023 Assessment Year: 2018-19 Nilesh Shamji Bharani DCIT, CC-4(1), Mumbai Room No. 5 Vs 1st Floor, Sh…

Nilesh Shamji Bharani, Mumbai vs. DCIT -CC- 4(1), Mumbai

In the result, the captioned appeals by the assessee are allowed

ITA 1786/MUM/2023[2017-18]Status: DisposedITAT Mumbai06 Dec 2024AY 2017-18

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Vinod Kumar Bindal & Shri Satish Kumar, A/RsFor Respondent: Shri Kailash C. Kanojiya, CIT, D/R
Section 132Section 143(3)Section 153ASection 153D

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1786/Mum/2023 Assessment Year: 2017-18 I.T.A. No. 1787/Mum/2023 Assessment Year: 2013-14 I.T.A. No. 1788/Mum/2023 Assessment Year: 2015-16 I.T.A. No. 1789/Mum/2023 Assessment Year: 2016-17 I.T.A. No. 1790/Mum/2023 Assessment Year: 2012-13 I.T.A. No. 1791/Mum/2023 Assessment Year: 2014-15 I.T.A. No. 1792/Mum/2023 Assessment Year: 2018-19 Nilesh Shamji Bharani DCIT, CC-4(1), Mumbai Room No. 5 Vs 1st Floor, Sh…

DCIT.Central Circle-14, New Delhi vs. Smt Sandhya Sharma, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 2407/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2024AY 2016-17

Bench: S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT DR
Section 145(3)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER Sandhya Sharma, vs. ACIT, Central Circle 14, 1168, Kucha Mahajani, New Delhi. Chandni Chowk, Delhi – 110 006. (PAN : AJTPS6309N) ACIT, Central Circle 14, vs. Sandhya Sharma, New Delhi. 1168, Kucha Mahajani, Chandni Chowk, Delhi – 110 006. (PAN : AJTPS6309N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA Shri Parth Singhal, Advocate REVENUE BY : Shri Dharm Veer Singh, CIT DR. Date of Hearing : 27.08.2024 Date of Order : 16.10.2024…

Sandhya Sharma, Delhi vs. ACIT, Central Circle-14, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 2019/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2024AY 2016-17

Bench: S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT DR
Section 145(3)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER Sandhya Sharma, vs. ACIT, Central Circle 14, 1168, Kucha Mahajani, New Delhi. Chandni Chowk, Delhi – 110 006. (PAN : AJTPS6309N) ACIT, Central Circle 14, vs. Sandhya Sharma, New Delhi. 1168, Kucha Mahajani, Chandni Chowk, Delhi – 110 006. (PAN : AJTPS6309N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA Shri Parth Singhal, Advocate REVENUE BY : Shri Dharm Veer Singh, CIT DR. Date of Hearing : 27.08.2024 Date of Order : 16.10.2024…

Sankar Paikaray, Balugaon vs. Assessing Officer, NFAC

In the result, appeal in ITA No

ITA 372/CTK/2023[2015-16]Status: DisposedITAT Cuttack14 Oct 2024AY 2015-16

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita No.365 365/Ctk/2023: Assessment Year-2010 2010-2011

For Appellant: Shri S.K.Agrawalla, CA &For Respondent: Shri S.C.Mohanty, Sr DR
Section 133ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA No.365 365/CTK/2023: Assessment Year-2010 2010-2011 ITA No.36 ITA No.369/CTK/2023: Assessment Year-201 2011-2012 ITA No.36 ITA No.366/CTK/2023: Assessment Year-201 2012-2013 ITA No.36 ITA No.367/CTK/2023: Assessment Year-201 2013-2014 ITA No.372 72/CTK/2023: Assessment Year-201 2015-2016 Sankar Sankar Paikaray, Paikaray, Prop: Prop: Vs. Income Ta…

Sankar Paikaray, Balugaon vs. I.T.O. Khurda Ward, Khurda

In the result, appeal in ITA No

ITA 369/CTK/2023[2011-12]Status: DisposedITAT Cuttack14 Oct 2024AY 2011-12

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita No.365 365/Ctk/2023: Assessment Year-2010 2010-2011

For Appellant: Shri S.K.Agrawalla, CA &For Respondent: Shri S.C.Mohanty, Sr DR
Section 133ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA No.365 365/CTK/2023: Assessment Year-2010 2010-2011 ITA No.36 ITA No.369/CTK/2023: Assessment Year-201 2011-2012 ITA No.36 ITA No.366/CTK/2023: Assessment Year-201 2012-2013 ITA No.36 ITA No.367/CTK/2023: Assessment Year-201 2013-2014 ITA No.372 72/CTK/2023: Assessment Year-201 2015-2016 Sankar Sankar Paikaray, Paikaray, Prop: Prop: Vs. Income Ta…