CIT. Delhi IV v. International Travel House

194 Taxmann 324High Court2010#5001 most cited

What is CIT. Delhi IV v. International Travel House authority for?

The Assessing Officer must provide an opportunity to the assessee to substantiate their claim regarding share allotment on premium, KYC, sources of funds, and creditworthiness before invoking Section 56(2)(viib).

23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT vs. International Travel House · Section 56(2)(viib) · share allotment on premium · KYC · sources of funds · creditworthiness · opportunity to substantiate · AO note sheet · Fair Market Value · FMV

Sections most often in play

Section 142(1)Section 143(2)Section 143(3)Section 263

Judgments citing CIT. Delhi IV v. International Travel House

SATISHBHAI MOHANBHAI ZALAVADIA,NA vs. ARI,VS.THE PRINCIPAL COMMISSIONER OF INCOME TAX, RAJKOT-1, RAJKOT

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

ITA 122/RJT/2022[2017-18]Status: DisposedITAT Rajkot10 Jun 2025AY 2017-18

Bench: Dr. A.L. Saini, Am & Shri Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No.122/Rjt/2022 ("नधा"रण वष" / Assessment Year: (2017-18) (Physical He Aring) Satishbhai Mohanbhai Zalavadia, The Pr. Cit – 1, Vs. 2622, Sarvoday Park, Khundh Rajkot Khundh, Chikhli, Navsari - 396521 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acnpp0527F (Appellant) (Respondent) Appellant By : Shri Rajendra Singhal, Ar Respondent By : Shri Shramdeep Sinha, Cit-Dr Date Of Hearing : Heard On 23/07/2024 & Refix For Clarification On 24.04.2025

For Appellant: Shri Rajendra Singhal, ARFor Respondent: Shri Shramdeep Sinha, CIT-DR
Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. A.L. SAINI, AM & SHRI DINESH MOHAN SINHA, JM आयकर अपील सं./ITA No.122/RJT/2022 ("नधा"रण वष" / Assessment Year: (2017-18) (Physical He aring) Satishbhai Mohanbhai Zalavadia, The Pr. CIT – 1, Vs. 2622, Sarvoday Park, Khundh Rajkot Khundh, Chikhli, Navsari - 396521 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACNPP0527F (Appellant) (Respondent) Appellant by : Shri Rajendra Singhal, AR Respondent by : Shri Shramdeep Sinha, CIT-DR Date of Hearing : Heard on 23/07/2024 & Refix for clarification on 24.04.2025 Date of Pronouncement : 10/06/2025 आदेश / O R D E…

VAAAN INFRA PRIVATE LIMITED,HARYANA vs. PR,CIT DELHI-7, DELHI

ITA 1102/DEL/2022[2015-16]Status: DisposedITAT Delhi24 Jan 2024AY 2015-16

Bench: PCIT, Delhi-9, however the order passed by Hon'ble PCIT, Delhi-7 on 30.03.2021.

Section 263Section 56(2)(vib)Section 56(2)(viib)Section 56(25)(viib)

…nt on premium, KYC, sources of funds, creditworthiness etc. were submitted by the Appellant at the time of Assessment Proceedings before the AO and it must be recorded in the note sheet of the Ld. AO. Reliance made on CIT vs. International Travel House (2010) 194 Taxmann 324 (Delhi) 5. The pre-requisite of Section 56(2)(viib) of the Act not fulfilled 5.1 On the facts and circumstances of the case & in law, the HON'BLE PCIT erred in applying the provisions of section 56(2)(viib) of the Act without providing an opportunity to the Appellant to substantiate its claim 3. ITA No.1102/Del/2022 Vaaan Infra Private Lim…

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

ITA/100012/2017HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 143(3)Section 144CSection 144C(13)Section 260ASection 37(1)Section 92ASection 92C

…IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 17TH DAY OF MARCH, 2023 PRESENT THE HON'BLE MR JUSTICE K.SOMASHEKAR AND THE HON'BLE MR JUSTICE UMESH M ADIGA ITA NO 100012 OF 2017 BETWEEN: 1 . THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) QUEENS ROAD, BENGALURU. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, 1(3) BENGALURU. ... APPELLANTS (BY SRI.Y.V. RAVIRAJ, ADV.) AND: M/S OBULAPURAM MINING COMPANY PVT. LIMITED NO.6/4, RAGHAVACHARI ROAD BALLARI-583101 PAN: AAACO5753D. … RESPONDENT (BY SRI. MAYANK JAIN, ADV.) THIS ITA IS FILED UNDER SECTION 260A OF THE…

TELEPERFORMANCE GLOBAL SERVICES P. LTD.,MUMBAI vs. PR CIT-5, MUMBAI

In the result, the two appeals filed by the assessee are partly allowed

ITA 976/MUM/2021[2013-14]Status: HeardITAT Mumbai04 Jan 2023AY 2013-14

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadaleita No. 976 & 977/Mum/2021 (A.Y: 2013-14 & 2014-15) Teleperformance Global Vs. The Pr.Cit-5 Services Pvt Ltd., Room No. 515, 5Th Teleperformance Tower, Floor, Aaykar Bhavan, Plot Cst No. 1406 Mk Road, A/28 Mindspace Mumbai – 400020. Goregaon West Mumbai– 400 064. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcv2572L Appellant .. Respondent Appellant By : Shri Madhur Agarwal.Ar Respondent By : Shri H.N Singh.Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 04.01.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Two Appeals Are Filed By The Assessee Against The Separate Orders Of The Pr. Commissioner Of Income Tax(Pr.Cit)-5 Mumbai Passed U/S 263 Of The Act.

For Appellant: Shri Madhur Agarwal.ARFor Respondent: Shri H.N Singh.DR
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 976 & 977/Mum/2021 (A.Y: 2013-14 & 2014-15) Teleperformance Global Vs. The Pr.CIT-5 Services Pvt Ltd., Room No. 515, 5th Teleperformance Tower, Floor, Aaykar Bhavan, Plot CST No. 1406 MK Road, A/28 Mindspace Mumbai – 400020. Goregaon West Mumbai– 400 064. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCV2572L Appellant .. Respondent Appellant by : Shri Madhur Agarwal.AR Respondent by : Shri H.N Singh.DR Date of Hearing 18.10.2022 Date of Pronouncement 04.01.202…

SWARAN FINANCIAL PVT LTD. ,KOLKATA vs. PCIT-2, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 192/KOL/2022[2016-17]Status: DisposedITAT Kolkata14 Dec 2022AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz)& Shri Rajesh Kumar]

Section 131Section 133(6)Section 139Section 143(3)Section 263Section 263(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजपाल यादव,उपा"य"(कोलकाता "े") एवं "ी राजेश कुमार, लेखा सद"य के सम" [Before Shri Rajpal Yadav, Vice-President (KZ)& Shri Rajesh Kumar, Accountant Member] I.T.A. No. 192/Kol/2022 Assessment Year: 2016-17 Swaran Financial Pvt. Ltd. Vs. PCIT-2, Kolkata (PAN: AAECS 4024 R) Appellant / (अपीलाथ!) Respondent / ("#यथ!) 03.11.2022 Date of Hearing / सुनवाई क& 'त(थ Date of Pronouncement / 14.12.2022 आदेश उ*घोषणा क& 'त(थ For the Appellant / Shri N. S. Saini, Advocate 'नधा/0रती क& ओर से For the Respondent / Shri Amol K…

RIVET ELECTRICAL PVT LTD,FARIDABAD vs. PR. CIT, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 6225/DEL/2019[2014-15]Status: DisposedITAT Delhi15 Nov 2022AY 2014-15

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia[Assessment Year : 2014-15] Rivet Electrical Pvt.Ltd., Vs Pr.Cit, Ff-9, Vishnu Place, Faridabad, Near Neelam Flyover, Sec-20B, Haryana. Faridabad, Haryana-121002. Pan-Aafcr8803C Appellant Respondent Appellant By Shri Rajeev Saxena, Adv., Ms. Sumangl Saxena, Adv. & Shri Sahyamsunder, Adv. Respondent By Shri Anuj Garg, Sr.Dr Date Of Hearing 12.10.2022 Date Of Pronouncement 15.11.2022

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “F” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER [Assessment Year : 2014-15] Rivet Electrical Pvt.Ltd., vs Pr.CIT, FF-9, Vishnu Place, Faridabad, Near Neelam Flyover, Sec-20B, Haryana. Faridabad, Haryana-121002. PAN-AAFCR8803C APPELLANT RESPONDENT Appellant by Shri Rajeev Saxena, Adv., Ms. Sumangl Saxena, Adv. & Shri Sahyamsunder, Adv. Respondent by Shri Anuj Garg, Sr.DR Date of Hearing 12.10.2022 Date of Pronouncement 15.11.2022 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the Assess…

MAHALAXMI KUNDAN MEENA DIAMOND JEWELLERS P LTD,JAIPUR vs. PR. CIT-1, JAIPUR

ITA 119/JPR/2022[2017-18]Status: DisposedITAT Jaipur01 Aug 2022AY 2017-18
For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Shri Avdesh Kumar (CIT)
Section 133ASection 143(3)Section 263Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,e- ,y- ehuk] ys[kk lnL; ,oa MkWa- ,l-lhrky{eh] U;kf;d lnL; ds le{k BEFORE: DR. M.L. MEENA, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA No. 119/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke M/s Mahalaxmi Kundan Meena Diamond Pr. Commissioner of Income Jewellers Pvt. Ltd. Vs. Tax, 3, New Colony, M.I. Road, Jaipur-1, Jaipur Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 8619 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Poddar (Adv.) jktL…

BALJEET YADAV,JAIPUR vs. PR. CIT-1, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

ITA 120/JPR/2022[2017-18]Status: DisposedITAT Jaipur07 Jun 2022AY 2017-18
For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Shri Avdhesh Kumar (CIT)
Section 142(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH-A, JAIPUR MkWa- ,e- ,y- ehuk] ys[kk lnL; ,oa MkWa- ,l- lhrky{eh] U;kf;d lnL; ds le{k BEFORE: DR. M.L. MEENA, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA No. 120/JP/2022 Assessment Year : 2017-18. cuke Shri Baljeet Yadav, The PCIT, Jaipur-1, 27, Gyan Vihar, Ajmer Road, Vs. Jaipur. Nirman Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAOPY 4448 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Poddar (Adv.) jktLo dh vksj ls@ Revenue by : Shri Avdhesh Kumar (CIT) lquokbZ dh…

CYGNUS VANIJYA PRIVATE LIMITED ,KOLKATA vs. I.T.O.,WARD-11(4), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 361/KOL/2020[2015-16]Status: DisposedITAT Kolkata09 May 2022AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 26Section 263

…ITA No. 361/KOL/2020 A.Y. 2015-2016 Cygnus Vanijya Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Manish Borad, Accountant Member I.T.A. No. 361/KOL/2020 Assessment Year: 2015-2016 Cygnus Vanijya Private Limited,....................................................Appellant BL-East, 5 th Floor-5EB, 3A, Canel Circular Road, Kankurgachi, Kolkata-700054 [PAN: AADCC7075M] -Vs.- Principal Commissioner of Income Tax-4, Kolkata,......................Respondent Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances…

NIVEDITA MAHILA GRAMIN BIGAR SHETAKI SAHAKARI PAT SANSTHA MARYADIT ,NAVARGAON vs. PR. CIT -3, NAGPUR

The appeals of the appellant are allowed in terms of aforesaid observation

ITA 123/NAG/2018[2013-2014]Status: DisposedITAT Nagpur28 Apr 2022AY 2013-2014

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 123/Nag/2018 & 107/Nag/2019 आयकर िनधा"रण वष" / Assessment Year : 2013-2014 & 2014-2015 M/S Nivedita Mahila Gramin Bigar Sheti Sahakari Pat Sanstha, Maryadit Dr Hedgewar Chowk, Navargaon, Shindewahi, Chandrapur – 441 223(Mh) Pan : Aaaan 3421 D . . . . . . . अपीलाथ" / Appellant बनाम / V/S. Pr Commissioner Of Income Tax - 3, Aayakar Bhavan, Nagpur – 440 001 (Mh) . . . . . . . ""यथ" / Respondent }Kjk / Appearances Assessee By : Shri Rajesh Loya Revenue By : Shri Pradeep Headoo सुनवाई क" तारीख / Date Of Conclusive Hearing : 15/02/2022 घोषणा क" तारीख / Date Of Pronouncement : 28/04/2022 आदेश / Order Per Jamlappa D Battull, Am; Against The Revisionary Orders Of Principal Commissioner Of Income Tax-3, Nagpur [For Short “Pcit”] Passed U/S 263 Of The Income-Tax Act, 1961 [For Short “The Act”], Which In Turn Sprung Out Of Regular Orders Of Assessments Passed U/S 143(3) Of The Act, By The Income Tax Officer-Ward-3, Nagpur [For Shot “Ao”], The Appellant Assessee Filed These Appeals Before Income Tax Appellate Tribunal [For Short “Tribunal”] U/S 253 Of The Act.

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Pradeep Headoo
Section 143(1)Section 143(3)Section 253Section 263Section 80P

…आयकर अपीलीय "यायािधकरण, नागपुर "यायपीठ, नागपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR (Through Virtual Court at Raipur) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 123/NAG/2018 & 107/NAG/2019 आयकर िनधा"रण वष" / Assessment Year : 2013-2014 & 2014-2015 M/s Nivedita Mahila Gramin Bigar Sheti Sahakari Pat Sanstha, Maryadit Dr Hedgewar Chowk, Navargaon, Shindewahi, Chandrapur – 441 223(Mh) PAN : AAAAN 3421 D . . . . . . . अपीलाथ" / Appellant बनाम / V/s. Pr Commissioner of Income Tax - 3, Aayakar Bhavan, Nagpur – 440 001 (Mh) .…

M/S SATYAM EDUCATIONAL HEALTH & CHARITABLE TRUST,PATNA vs. PR. CIT-CENTRAL, PATNA

In the result, all the four appeals of the assessee are allowed

ITA 39/PAT/2021[2016-17]Status: DisposedITAT Patna08 Mar 2022AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 132Section 133ASection 142(1)Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT “KOLKATA” [Before Shri Rajpal Yadav, Vice-President(KZ) & Shri Rajesh Kumar, Accountant Member] I.T.A. Nos. 36 to 39/Kol/2021 Assessment Years : 2013-14 to 2016-17 M/s Satyam Educational Health & Vs. PCIT-Central, Patna Charitable Trust (PAN: AAHTS 1627 E) Appellant Respondent Date of Hearing (Virtual) 14 .02.2022 Date of Pronouncement 09.03.2022 For the Appellant Shri S.K. Tulsiyan, Advocate For the Respondent Shri Sanjay Mukherjee, CITDR ORDER Per Shri Rajesh Kumar, AM: All the four appeals filed by the assessee are directed a…

M/S SATYAM EDUCATIONAL HEALTH & CHARITABLE TRUST,PATNA vs. PR. CIT-CENTRAL, PATNA

In the result, all the four appeals of the assessee are allowed

ITA 38/PAT/2021[2015-16]Status: DisposedITAT Patna08 Mar 2022AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 132Section 133ASection 142(1)Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT “KOLKATA” [Before Shri Rajpal Yadav, Vice-President(KZ) & Shri Rajesh Kumar, Accountant Member] I.T.A. Nos. 36 to 39/Kol/2021 Assessment Years : 2013-14 to 2016-17 M/s Satyam Educational Health & Vs. PCIT-Central, Patna Charitable Trust (PAN: AAHTS 1627 E) Appellant Respondent Date of Hearing (Virtual) 14 .02.2022 Date of Pronouncement 09.03.2022 For the Appellant Shri S.K. Tulsiyan, Advocate For the Respondent Shri Sanjay Mukherjee, CITDR ORDER Per Shri Rajesh Kumar, AM: All the four appeals filed by the assessee are directed a…

M/S SATYAM EDUCATIONAL HEALTH & CHARITABLE TRUST,PATNA vs. PR. CIT-CENTRAL, PATNA

In the result, all the four appeals of the assessee are allowed

ITA 37/PAT/2021[2014-15]Status: DisposedITAT Patna08 Mar 2022AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 132Section 133ASection 142(1)Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT “KOLKATA” [Before Shri Rajpal Yadav, Vice-President(KZ) & Shri Rajesh Kumar, Accountant Member] I.T.A. Nos. 36 to 39/Kol/2021 Assessment Years : 2013-14 to 2016-17 M/s Satyam Educational Health & Vs. PCIT-Central, Patna Charitable Trust (PAN: AAHTS 1627 E) Appellant Respondent Date of Hearing (Virtual) 14 .02.2022 Date of Pronouncement 09.03.2022 For the Appellant Shri S.K. Tulsiyan, Advocate For the Respondent Shri Sanjay Mukherjee, CITDR ORDER Per Shri Rajesh Kumar, AM: All the four appeals filed by the assessee are directed a…

M/S SATYAM EDUCATIONAL HEALTH & CHARITABLE TRUST,PATNA vs. PR. CIT-CENTRAL, PATNA

In the result, all the four appeals of the assessee are allowed

ITA 36/PAT/2021[2013-14]Status: DisposedITAT Patna08 Mar 2022AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 132Section 133ASection 142(1)Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT “KOLKATA” [Before Shri Rajpal Yadav, Vice-President(KZ) & Shri Rajesh Kumar, Accountant Member] I.T.A. Nos. 36 to 39/Kol/2021 Assessment Years : 2013-14 to 2016-17 M/s Satyam Educational Health & Vs. PCIT-Central, Patna Charitable Trust (PAN: AAHTS 1627 E) Appellant Respondent Date of Hearing (Virtual) 14 .02.2022 Date of Pronouncement 09.03.2022 For the Appellant Shri S.K. Tulsiyan, Advocate For the Respondent Shri Sanjay Mukherjee, CITDR ORDER Per Shri Rajesh Kumar, AM: All the four appeals filed by the assessee are directed a…

AMBE TRADECORP PVT. LTD.,AHMEDABAD vs. THE PR. CIT (CENTRAL), AHMEDABAD

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

ITA 53/AHD/2021[2010-11]Status: DisposedITAT Ahmedabad21 Sept 2021AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.53/Ahd/2021 िनधा"रण वष"/Asstt. Year: 2010-2011 Ambe Tradecorp Private Limited, The P.C.I.T.(Central) Iscon House, Vs. Ahmedabad. B/H. Rembrandt Building, C.G. Road, Ahmedabad.

For Appellant: Smt Nupur Shah, A.RFor Respondent: Shri Mohd. Usman, CIT.D.R
Section 143(3)Section 147Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.53/AHD/2021 िनधा"रण वष"/Asstt. Year: 2010-2011 Ambe Tradecorp Private Limited, The P.C.I.T.(Central) Iscon House, Vs. Ahmedabad. B/h. Rembrandt Building, C.G. Road, Ahmedabad. PAN: AABCJ8599F (Applicant) (Respondent) Assessee by : Smt Nupur Shah, A.R Revenue by : Shri Mohd. Usman, CIT.D.R सुनवाई क" तारीख/Date of Hearing : 18/08/2021 घोषणा क" तारीख /Date of Pronounce…

SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA,MUMBAI vs. PR CIT 3, MUMBAI

In the result, appeal filed by the assessee ITA No

ITA 2996/MUM/2015[2010-11]Status: DisposedITAT Mumbai13 Dec 2019AY 2010-11

Bench: Shri. G. Manjunatha & Shri. Ravish Sood

Section 263Section 263(1)Section 36Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI. G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI. RAVISH SOOD, JUDICIAL MEMBER ITA No.2996 & 2997/Mum/2015 (Assessment Years: 2010-11 & 2011-12) Small Industries Development Vs. Pr.CIT-03 Bank Of India Mumbai 4th Floor, Corporate Accounts Department MSME Development Centre C-11, Block-G Bandra Kurla Complex Bandra (East) Mumbai-400 051 PAN/GIR No.AABCS3480N Appellant) .. Respondent) Assessee by Shri. Rakesh Joshi, AR Revenue by Shri. R.Manjunatha Swamy, CIT (DR) Date of Hearing 09/10/2019 Date of Pronouncement 13/12/2019 आदेश आदेश / O R D E R आदेश…

PAWAN KUMAR AGARWAL,KOLKATA vs. PR.CIT, CENTRAL - 2, KOLKATA , KOLKATA

In the result, the appeals are allowed

ITA 1898/KOL/2017[2013-14]Status: DisposedITAT Kolkata03 Jan 2018AY 2013-14

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 1895/Kol/2017 Assessment Year : 2013-14 Shri Vinod Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acrpa 8096 M] (Respondent) (Appellant) I.T.A No. 1896/Kol/2017 Assessment Year : 2013-14 Shri Shyam Sundar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 7814 N] (Respondent) (Appellant) I.T.A No. 1897/Kol/2017 Assessment Year : 2013-14 Shri Ram Naresh Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 1903 G] (Respondent) (Appellant) I.T.A No. 1898/Kol/2017 Assessment Year : 2013-14 Shri Pawan Kumar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Actpa 2421 L] (Respondent) (Appellant) For The Appellant : Shri S.K.Tulsiyan, Advocate For The Respondent : Md. Usman, Cit(Dr) Date Of Hearing : 18.12.2017. Date Of Pronouncement : 03.01.2018. Shri Vinod Agarwal & Ors. A.Yr.2013-14 Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Md. Usman, CIT(DR)
Section 142(1)Section 263Section 263o

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM] I.T.A No. 1895/Kol/2017 Assessment Year : 2013-14 Shri Vinod Agarwal -vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [PAN : ACRPA 8096 M] (Respondent) (Appellant) I.T.A No. 1896/Kol/2017 Assessment Year : 2013-14 Shri Shyam Sundar Agarwal -vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [PAN : ACYPA 7814 N] (Respondent) (Appellant) I.T.A No. 1897/Kol/2017 Assessment Year : 2013-14 Shri Ram Naresh Agarwal -vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [PAN : ACYPA 1903 G] (Re…

RAM NARESH AGARWAL,KOLKATA vs. PCIT, CENTRAL-2, KOLKATA, KOLKATA

In the result, the appeals are allowed

ITA 1897/KOL/2017[2013-14]Status: DisposedITAT Kolkata03 Jan 2018AY 2013-14

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 1895/Kol/2017 Assessment Year : 2013-14 Shri Vinod Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acrpa 8096 M] (Respondent) (Appellant) I.T.A No. 1896/Kol/2017 Assessment Year : 2013-14 Shri Shyam Sundar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 7814 N] (Respondent) (Appellant) I.T.A No. 1897/Kol/2017 Assessment Year : 2013-14 Shri Ram Naresh Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 1903 G] (Respondent) (Appellant) I.T.A No. 1898/Kol/2017 Assessment Year : 2013-14 Shri Pawan Kumar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Actpa 2421 L] (Respondent) (Appellant) For The Appellant : Shri S.K.Tulsiyan, Advocate For The Respondent : Md. Usman, Cit(Dr) Date Of Hearing : 18.12.2017. Date Of Pronouncement : 03.01.2018. Shri Vinod Agarwal & Ors. A.Yr.2013-14 Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Md. Usman, CIT(DR)
Section 142(1)Section 263Section 263o

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM] I.T.A No. 1895/Kol/2017 Assessment Year : 2013-14 Shri Vinod Agarwal -vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [PAN : ACRPA 8096 M] (Respondent) (Appellant) I.T.A No. 1896/Kol/2017 Assessment Year : 2013-14 Shri Shyam Sundar Agarwal -vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [PAN : ACYPA 7814 N] (Respondent) (Appellant) I.T.A No. 1897/Kol/2017 Assessment Year : 2013-14 Shri Ram Naresh Agarwal -vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [PAN : ACYPA 1903 G] (Re…

SHYAM SUNDAR AGARWAL,KOLKATA vs. PR.CIT, CENTRAL - 2, KOLKATA , KOLKATA

In the result, the appeals are allowed

ITA 1896/KOL/2017[2013-14]Status: DisposedITAT Kolkata03 Jan 2018AY 2013-14

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 1895/Kol/2017 Assessment Year : 2013-14 Shri Vinod Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acrpa 8096 M] (Respondent) (Appellant) I.T.A No. 1896/Kol/2017 Assessment Year : 2013-14 Shri Shyam Sundar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 7814 N] (Respondent) (Appellant) I.T.A No. 1897/Kol/2017 Assessment Year : 2013-14 Shri Ram Naresh Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 1903 G] (Respondent) (Appellant) I.T.A No. 1898/Kol/2017 Assessment Year : 2013-14 Shri Pawan Kumar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Actpa 2421 L] (Respondent) (Appellant) For The Appellant : Shri S.K.Tulsiyan, Advocate For The Respondent : Md. Usman, Cit(Dr) Date Of Hearing : 18.12.2017. Date Of Pronouncement : 03.01.2018. Shri Vinod Agarwal & Ors. A.Yr.2013-14 Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Md. Usman, CIT(DR)
Section 142(1)Section 263Section 263o

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM] I.T.A No. 1895/Kol/2017 Assessment Year : 2013-14 Shri Vinod Agarwal -vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [PAN : ACRPA 8096 M] (Respondent) (Appellant) I.T.A No. 1896/Kol/2017 Assessment Year : 2013-14 Shri Shyam Sundar Agarwal -vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [PAN : ACYPA 7814 N] (Respondent) (Appellant) I.T.A No. 1897/Kol/2017 Assessment Year : 2013-14 Shri Ram Naresh Agarwal -vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [PAN : ACYPA 1903 G] (Re…

VINOD AGARWAL,KOLKATA vs. PCIT, CENTRAL-2, KOLKATA, KOLKATA

In the result, the appeals are allowed

ITA 1895/KOL/2017[2013-14]Status: DisposedITAT Kolkata03 Jan 2018AY 2013-14

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 1895/Kol/2017 Assessment Year : 2013-14 Shri Vinod Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acrpa 8096 M] (Respondent) (Appellant) I.T.A No. 1896/Kol/2017 Assessment Year : 2013-14 Shri Shyam Sundar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 7814 N] (Respondent) (Appellant) I.T.A No. 1897/Kol/2017 Assessment Year : 2013-14 Shri Ram Naresh Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 1903 G] (Respondent) (Appellant) I.T.A No. 1898/Kol/2017 Assessment Year : 2013-14 Shri Pawan Kumar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Actpa 2421 L] (Respondent) (Appellant) For The Appellant : Shri S.K.Tulsiyan, Advocate For The Respondent : Md. Usman, Cit(Dr) Date Of Hearing : 18.12.2017. Date Of Pronouncement : 03.01.2018. Shri Vinod Agarwal & Ors. A.Yr.2013-14 Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Md. Usman, CIT(DR)
Section 142(1)Section 263Section 263o

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM] I.T.A No. 1895/Kol/2017 Assessment Year : 2013-14 Shri Vinod Agarwal -vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [PAN : ACRPA 8096 M] (Respondent) (Appellant) I.T.A No. 1896/Kol/2017 Assessment Year : 2013-14 Shri Shyam Sundar Agarwal -vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [PAN : ACYPA 7814 N] (Respondent) (Appellant) I.T.A No. 1897/Kol/2017 Assessment Year : 2013-14 Shri Ram Naresh Agarwal -vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [PAN : ACYPA 1903 G] (Re…

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CIT. Delhi IV v. International Travel House (194 Taxmann 324) — Cited in 23 Judgments | BharatTax