Chouhan Resorts (33 Taxmann.com 644); Nirpal Singh v. CIT (

57 Taxmann.com 383High Court2015#9101 most cited

What is Chouhan Resorts (33 Taxmann.com 644); Nirpal Singh v. CIT ( authority for?

An Assessing Officer cannot refer a matter to the Valuation Officer without first rejecting the assessee's books of accounts. This principle applies even when assessing unexplained investments.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2019 to 2025.

Also referred to as

Chouhan Resorts · 33 Taxmann.com 644 · Nirpal Singh · CIT · 57 Taxmann.com 383 · rejection of books of accounts · reference to DVO · unexplained investment · section 143(3) · section 69B · Assessing Officer powers · Valuation Officer

Sections most often in play

Section 132Section 143(3)Section 69BSection 153ASection 153CSection 292C

Issues it is cited on

section 69bsection 153c(1)section 292csection 127documents seizedsatisfaction notesection 132aregular assessmentunexplained investmentsection 153creassessment proceedingssection 132

Judgments citing Chouhan Resorts (33 Taxmann.com 644); Nirpal Singh v. CIT (

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. R K S Builders and Promoters, Ludhiana

Appeal stand allowed accordingly

ITA 817/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh02 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.815/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 2.आयकरअपीलसं./ Ita No.816/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & आयकरअपीलसं./ Ita No.817/Chandi/2024 3. (िनधा"रणवष" / Assessment Year: 2018-19) Dcit-Central Circle-2 M/S Rks Builders & Promoters बनाम/ Ludhiana. #1189, Near Aarti Chowk Vs. Krishna Nagar, Ludhiana – 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aatfr-5642-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकरअपीलसं./ Co No.2/Chandi/2025 (In Ita No.815/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Co No.3/Chandi/2025 (In Ita No.816/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.649/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.648/Chandi/2024

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 127Section 132Section 153CSection 292C

…DVO without rejecting assessee’s books of accounts. This decision has subsequently been followed by jurisdictional High Court in various decisions viz. Chouhan Resorts (33 Taxmann.com 644); Nirpal Singh vs. CIT (41 Taxmann.com23); Freedom Board & Paper Mills (57 Taxmann.com 383). Further, the Hon’ble Court in Rajesh Mahajan (50 Taxmann.com 206) confirmed the finding of Tribunal that CPWD rates were 30% higher than the market value and 15% allowance was provided for self-supervision. The Ld. ARhas amply demonstrated that if the concession of self- supervision as well as concession for differential in CPWD rates an…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. R K S Builders and Promoters, Ludhiana

Appeal stand allowed accordingly

ITA 816/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh02 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.815/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 2.आयकरअपीलसं./ Ita No.816/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & आयकरअपीलसं./ Ita No.817/Chandi/2024 3. (िनधा"रणवष" / Assessment Year: 2018-19) Dcit-Central Circle-2 M/S Rks Builders & Promoters बनाम/ Ludhiana. #1189, Near Aarti Chowk Vs. Krishna Nagar, Ludhiana – 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aatfr-5642-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकरअपीलसं./ Co No.2/Chandi/2025 (In Ita No.815/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Co No.3/Chandi/2025 (In Ita No.816/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.649/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.648/Chandi/2024

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 127Section 132Section 153CSection 292C

…DVO without rejecting assessee’s books of accounts. This decision has subsequently been followed by jurisdictional High Court in various decisions viz. Chouhan Resorts (33 Taxmann.com 644); Nirpal Singh vs. CIT (41 Taxmann.com23); Freedom Board & Paper Mills (57 Taxmann.com 383). Further, the Hon’ble Court in Rajesh Mahajan (50 Taxmann.com 206) confirmed the finding of Tribunal that CPWD rates were 30% higher than the market value and 15% allowance was provided for self-supervision. The Ld. ARhas amply demonstrated that if the concession of self- supervision as well as concession for differential in CPWD rates an…

Deputy Commissioner of Income Tax Central Circle-2, Ludhiana vs. R K S Builders and Promoters, Ludhiana

Appeal stand allowed accordingly

ITA 815/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh02 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.815/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 2.आयकरअपीलसं./ Ita No.816/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & आयकरअपीलसं./ Ita No.817/Chandi/2024 3. (िनधा"रणवष" / Assessment Year: 2018-19) Dcit-Central Circle-2 M/S Rks Builders & Promoters बनाम/ Ludhiana. #1189, Near Aarti Chowk Vs. Krishna Nagar, Ludhiana – 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aatfr-5642-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकरअपीलसं./ Co No.2/Chandi/2025 (In Ita No.815/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Co No.3/Chandi/2025 (In Ita No.816/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.649/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.648/Chandi/2024

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 127Section 132Section 153CSection 292C

…DVO without rejecting assessee’s books of accounts. This decision has subsequently been followed by jurisdictional High Court in various decisions viz. Chouhan Resorts (33 Taxmann.com 644); Nirpal Singh vs. CIT (41 Taxmann.com23); Freedom Board & Paper Mills (57 Taxmann.com 383). Further, the Hon’ble Court in Rajesh Mahajan (50 Taxmann.com 206) confirmed the finding of Tribunal that CPWD rates were 30% higher than the market value and 15% allowance was provided for self-supervision. The Ld. ARhas amply demonstrated that if the concession of self- supervision as well as concession for differential in CPWD rates an…

Rks Builders Promoters, 1189, Near Aarti Chowk, Krishna Nagar, Ludhiana, Punjab vs. The Deputy Commissioner of Income Tax, Central Circle-2 (Jurisdictional AO), Ludhiana, Punjab

Appeal stand allowed accordingly

ITA 649/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh02 Jun 2025AY 2018-2019

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.815/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 2.आयकरअपीलसं./ Ita No.816/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & आयकरअपीलसं./ Ita No.817/Chandi/2024 3. (िनधा"रणवष" / Assessment Year: 2018-19) Dcit-Central Circle-2 M/S Rks Builders & Promoters बनाम/ Ludhiana. #1189, Near Aarti Chowk Vs. Krishna Nagar, Ludhiana – 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aatfr-5642-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकरअपीलसं./ Co No.2/Chandi/2025 (In Ita No.815/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Co No.3/Chandi/2025 (In Ita No.816/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.649/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.648/Chandi/2024

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 127Section 132Section 153CSection 292C

…DVO without rejecting assessee’s books of accounts. This decision has subsequently been followed by jurisdictional High Court in various decisions viz. Chouhan Resorts (33 Taxmann.com 644); Nirpal Singh vs. CIT (41 Taxmann.com23); Freedom Board & Paper Mills (57 Taxmann.com 383). Further, the Hon’ble Court in Rajesh Mahajan (50 Taxmann.com 206) confirmed the finding of Tribunal that CPWD rates were 30% higher than the market value and 15% allowance was provided for self-supervision. The Ld. ARhas amply demonstrated that if the concession of self- supervision as well as concession for differential in CPWD rates an…

Rks Builders Promoters 1189, Near Aarti Chowk, Krishna Nagar, Ludhiana, Punjab vs. The Deputy Commissioner of Income Tax Central Circle-2, Ludhiana, Punjab

Appeal stand allowed accordingly

ITA 648/CHANDI/2024[2019-2020]Status: DisposedITAT Chandigarh02 Jun 2025AY 2019-2020

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.815/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 2.आयकरअपीलसं./ Ita No.816/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & आयकरअपीलसं./ Ita No.817/Chandi/2024 3. (िनधा"रणवष" / Assessment Year: 2018-19) Dcit-Central Circle-2 M/S Rks Builders & Promoters बनाम/ Ludhiana. #1189, Near Aarti Chowk Vs. Krishna Nagar, Ludhiana – 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aatfr-5642-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकरअपीलसं./ Co No.2/Chandi/2025 (In Ita No.815/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Co No.3/Chandi/2025 (In Ita No.816/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.649/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.648/Chandi/2024

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 127Section 132Section 153CSection 292C

…DVO without rejecting assessee’s books of accounts. This decision has subsequently been followed by jurisdictional High Court in various decisions viz. Chouhan Resorts (33 Taxmann.com 644); Nirpal Singh vs. CIT (41 Taxmann.com23); Freedom Board & Paper Mills (57 Taxmann.com 383). Further, the Hon’ble Court in Rajesh Mahajan (50 Taxmann.com 206) confirmed the finding of Tribunal that CPWD rates were 30% higher than the market value and 15% allowance was provided for self-supervision. The Ld. ARhas amply demonstrated that if the concession of self- supervision as well as concession for differential in CPWD rates an…

Deputy Commissioner of Income Tax Central Circle-2, Ludhiana vs. Periwal Enterprises Private Limited, Tilak Marg

Appeal stands dismissed

ITA 213/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh22 Apr 2025AY 2019-20

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.174/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2019-2020) M/S Periwal Enterprises Pvt. Ltd. Dcit, Central Circle -2, बनाम/ B-38, Sagar Apartments Ludhiana, Punjab. 110001. Vs. 6 Tilak Marg, Delhi. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacp-0026-A (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं./ Ita No.213/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2019-2020) Dcit, Central Circle -2, M/S Periwal Enterprises Pvt. Ltd बनाम/ Vs. Ludhiana. B-38, Sagar Apartments, 6 Tilak Marg Delhi. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacp-0026-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Sudhir Sehgal(Adv.). – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) – Ld.Dr सुनवाईकीतारीख/Date Of Hearing : 27-03-2025 घोषणाकीतारीख /Date Of Pronouncement : 22-04-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Cross-Appeals For Assessment Year (Ay) 2019-20 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-5, Ludhiana [Cit(A)] Dated 29-12-2023 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act

For Appellant: Sh. Sudhir Sehgal(Adv.). – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld.DR
Section 132Section 143(3)Section 69B

…DVO without rejecting assessee’s books of accounts. This decision has subsequently been followed by jurisdictional High Court in various decisions viz. Chouhan Resorts (33 Taxmann.com 644); Nirpal Singh vs. CIT (41 Taxmann.com23); Freedom Board & Paper Mills (57 Taxmann.com 383). Further, the Hon’ble Court in Rajesh Mahajan (50 Taxmann.com 206) confirmed the finding of Tribunal that CPWD rates were 30% higher than the market value and 15% allowance was provided for self-supervision. The Ld. AR, in its written submissions, have amply demonstrated that if the concession of self-supervision as well as concession for…

Periwal Enterprises Private Limited B-38, Sagar Apartments, 6 Tilak Marg Delhi, Delhi vs. The Deputy Commissioner of Income Tax Central Circle-2, Ludhiana, Punjab

Appeal stands dismissed

ITA 174/CHANDI/2024[2019-2020]Status: DisposedITAT Chandigarh22 Apr 2025AY 2019-2020

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.174/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2019-2020) M/S Periwal Enterprises Pvt. Ltd. Dcit, Central Circle -2, बनाम/ B-38, Sagar Apartments Ludhiana, Punjab. 110001. Vs. 6 Tilak Marg, Delhi. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacp-0026-A (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं./ Ita No.213/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2019-2020) Dcit, Central Circle -2, M/S Periwal Enterprises Pvt. Ltd बनाम/ Vs. Ludhiana. B-38, Sagar Apartments, 6 Tilak Marg Delhi. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacp-0026-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Sudhir Sehgal(Adv.). – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) – Ld.Dr सुनवाईकीतारीख/Date Of Hearing : 27-03-2025 घोषणाकीतारीख /Date Of Pronouncement : 22-04-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Cross-Appeals For Assessment Year (Ay) 2019-20 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-5, Ludhiana [Cit(A)] Dated 29-12-2023 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act

For Appellant: Sh. Sudhir Sehgal(Adv.). – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld.DR
Section 132Section 143(3)Section 69B

…DVO without rejecting assessee’s books of accounts. This decision has subsequently been followed by jurisdictional High Court in various decisions viz. Chouhan Resorts (33 Taxmann.com 644); Nirpal Singh vs. CIT (41 Taxmann.com23); Freedom Board & Paper Mills (57 Taxmann.com 383). Further, the Hon’ble Court in Rajesh Mahajan (50 Taxmann.com 206) confirmed the finding of Tribunal that CPWD rates were 30% higher than the market value and 15% allowance was provided for self-supervision. The Ld. AR, in its written submissions, have amply demonstrated that if the concession of self-supervision as well as concession for…

The DCIT(Central)-I, Bhopal vs. M/S. Shriniwas Education Society, Bhopal

The appeals are dismissed

ITA 13/IND/2017[2012-13]Status: DisposedITAT Indore29 Feb 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.02 & 13/Ind/2017(Ays: 2011-12 & 2012-13) Dy. Commissioner Of Shriniwas Education बनाम/ Income-Tax, Society, Vs. (Central)-I, E-5, 3Rd Floor, Bhopal Tawa Complex, Bittan Market, Bhopal (Pan:Aaaas 7060 B) (Appellant/Revenue) (Respondent/Assessee)

Section 11Section 12ASection 13Section 132Section 153ASection 69B

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A Nos.02 & 13/Ind/2017(AYs: 2011-12 & 2012-13) Dy. Commissioner of Shriniwas Education बनाम/ Income-tax, Society, Vs. (Central)-I, E-5, 3rd Floor, Bhopal Tawa Complex, Bittan Market, Bhopal (PAN:AAAAS 7060 B) (Appellant/Revenue) (Respondent/Assessee) C.O.Nos. 29 & 30/Ind/2017 (Arising out of IT(SS)A No. 02 & 13/Ind/2017 (AYs: 2011-12 & 2012-13) Shriniwas Education Dy. Commissioner of बनाम/ Society, Income-tax, Vs. E-5, 3rd Floor…

Concord Drugs Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-1(2), Hyderabad

In the result appeals of the assessee in all the years under consideration are allowed and the appeals of the revenue are dismissed

ITA 1901/HYD/2017[2006-07]Status: DisposedITAT Hyderabad27 Mar 2019AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Nilanjan Dey

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Sl.No. ITA No. AY Appellant Respondent 1 to 3 1901 to 2006-07 Concord Drugs Dy. 1903/Hyd/ to Ltd., Commissioner of 2017 2008-09 Hyderabad. Income-tax, Circle – 1(2), PAN – Hyderabad. AAACC8171D 4 to 6 1152/ to -do- Dy. Concord Drugs 1154Hyd/ Commissioner Ltd., Hyderabad. 2014 of Income-tax, Circle – 1(2), PAN – Hyderabad. AAACC8171D 7 to 9 SA Nos. Concord Drugs Dy. 81, 82 & -do- Ltd., Commissioner of 83/H/2018 Hyderabad. Income-tax, (in ITA Circle – 1(2),…

Dy.CIT, Circle-1(2), Hyderabad vs. M/S Concord Drugs Ltd., Hyderabad

In the result appeals of the assessee in all the years under consideration are allowed and the appeals of the revenue are dismissed

ITA 1154/HYD/2014[2008-09]Status: DisposedITAT Hyderabad27 Mar 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Nilanjan Dey

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Sl.No. ITA No. AY Appellant Respondent 1 to 3 1901 to 2006-07 Concord Drugs Dy. 1903/Hyd/ to Ltd., Commissioner of 2017 2008-09 Hyderabad. Income-tax, Circle – 1(2), PAN – Hyderabad. AAACC8171D 4 to 6 1152/ to -do- Dy. Concord Drugs 1154Hyd/ Commissioner Ltd., Hyderabad. 2014 of Income-tax, Circle – 1(2), PAN – Hyderabad. AAACC8171D 7 to 9 SA Nos. Concord Drugs Dy. 81, 82 & -do- Ltd., Commissioner of 83/H/2018 Hyderabad. Income-tax, (in ITA Circle – 1(2),…

Dy.CIT, Circle-1(2), Hyderabad vs. M/S Concord Drugs Ltd., Hyderabad

In the result appeals of the assessee in all the years under consideration are allowed and the appeals of the revenue are dismissed

ITA 1153/HYD/2014[2007]Status: DisposedITAT Hyderabad27 Mar 2019

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Nilanjan Dey

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Sl.No. ITA No. AY Appellant Respondent 1 to 3 1901 to 2006-07 Concord Drugs Dy. 1903/Hyd/ to Ltd., Commissioner of 2017 2008-09 Hyderabad. Income-tax, Circle – 1(2), PAN – Hyderabad. AAACC8171D 4 to 6 1152/ to -do- Dy. Concord Drugs 1154Hyd/ Commissioner Ltd., Hyderabad. 2014 of Income-tax, Circle – 1(2), PAN – Hyderabad. AAACC8171D 7 to 9 SA Nos. Concord Drugs Dy. 81, 82 & -do- Ltd., Commissioner of 83/H/2018 Hyderabad. Income-tax, (in ITA Circle – 1(2),…

Dy.CIT, Circle-1(2), Hyderabad vs. M/S Concord Drugs Ltd., Hyderabad

In the result appeals of the assessee in all the years under consideration are allowed and the appeals of the revenue are dismissed

ITA 1152/HYD/2014[2006-07]Status: DisposedITAT Hyderabad27 Mar 2019AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Nilanjan Dey

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Sl.No. ITA No. AY Appellant Respondent 1 to 3 1901 to 2006-07 Concord Drugs Dy. 1903/Hyd/ to Ltd., Commissioner of 2017 2008-09 Hyderabad. Income-tax, Circle – 1(2), PAN – Hyderabad. AAACC8171D 4 to 6 1152/ to -do- Dy. Concord Drugs 1154Hyd/ Commissioner Ltd., Hyderabad. 2014 of Income-tax, Circle – 1(2), PAN – Hyderabad. AAACC8171D 7 to 9 SA Nos. Concord Drugs Dy. 81, 82 & -do- Ltd., Commissioner of 83/H/2018 Hyderabad. Income-tax, (in ITA Circle – 1(2),…

Chouhan Resorts (33 Taxmann.com 644); Nirpal Singh v. CIT ( (57 Taxmann.com 383) — Cited in 12 Judgments | BharatTax