CIT, Delhi v. D.K. Gupta

174 Taxmann 476High Court2008#676 most cited
147

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 153ASection 132Section 132(4)Section 292CSection 143(3)Section 132(4A)Section 69ASection 131(1A)

Issues it is cited on

place of effective managementsection 6(3)section 127(1)tax recovery officerillegal paymentsection 158b(b)jewellery found during searchlegal expensesdumb documentssection 131(1a)section 132(4a)section 158bb(1)

Judgments citing CIT, Delhi v. D.K. Gupta

Pullalarevu Anusha, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 26/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Pullalarevu Anusha, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 25/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Pullalarevu Anusha, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 24/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Kanipakam Hari Prasad Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 23/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Kanipakam Hari Prasad Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 22/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Kanipakam Hari Prasad Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 21/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Kanipakam Hari Prasad Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 20/HYD/2023[2016-17]Status: DisposedITAT Hyderabad28 Feb 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Parige Venkat Ram Reddy, Kamareddy vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 19/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Parige Venkat Ram Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 18/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Guduri Venkata Raju, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 17/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Gudduri Venkata Raju, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 16/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Tricities Security and Allied Services Private Limited, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 15/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Tricities Security and Allied Services Private Limited, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 14/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Sanjay Garudapally, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 13/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Sanjay Garudapally, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 12/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Garudapally Shruthi Gupta, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 11/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Garudapally Shruthi Gupta, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 10/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

M/S. Srinivas Institute of Medical Science and Research Centre, Mangalroe vs. The Principal Commissioner of Income Tax (Central), Bengaluru

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

ITA 533/BANG/2022[N/A]Status: DisposedITAT Bangalore30 Dec 2022

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: N.A.

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Dr. G. Manoj Kumar, D.R
Section 10Section 11Section 12ASection 269S

…ITA No.533/Bang/2022 M/s. Srinivas Institute of Medical Science and Research Centre, Mangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: N.A. M/s. Srinivas Institute of Medical Science and Research Centre, 13-2-115, Hotel Srinivas Building Vs. The Principal CIT (Central) GHS Road Bengaluru Mangalore 575 001 PAN NO : AAJTS9362G APPELLANT RESPONDENT Appellant by : Shri V. Srinivasan, A.R. Respondent by : Dr. G. Manoj Kumar, D.R. Date of Hearing : 26.10.2022 Date of Pronouncement : 30.12.20…

M/S. Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 155/BANG/2022[2020-21]Status: DisposedITAT Bangalore08 Jun 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: Na

For Appellant: Sri Ramasubramaniyan, A.RFor Respondent: Sri Pradeep Kumar, D.R
Section 11Section 12ASection 132Section 143(2)Section 143(3)Section 153A

…ITA No.155/Bang/2022 M/s. Devaraj Urs Educational Trust For Backward Classes (Regd), Kolar IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: NA M/s. Devaraj Urs Educational Trust for Backward Classes (Regd) No.1, Tamaka Vs. Principal CIT (Central) Kolar 563 103 Bangalore PAN NO : AAATS5344P APPELLANT RESPONDENT Assesseeby : Sri Ramasubramaniyan, A.R. Respondent by : Sri Pradeep Kumar, D.R. Date of Hearing : 19.04.2022 Date of Pronouncement : 08.06.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT…

DCIT, CC-1(4), Chennai vs. M/S. Johnkumar Trust, Puducherry

In the result, appeal filed by the Revenue in ITA No

ITA 3092/CHNY/2019[2017-18]Status: DisposedITAT Chennai13 May 2022AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, V. The Dy. Commissioner- No.28, Savari Padayatchi Street, Of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [Pan: Afnpj 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. S. Xavier Felix, AdvFor Respondent: Mr. M.Rajan, CIT
Section 2(14)(iii)Section 69Section 69C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, v. The Dy. Commissioner- No.28, Savari Padayatchi Street, of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [PAN: AFNPJ 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.3092/Chny/2019 िनधा"रण वष" /Assessme…