CIT, Salem v. M/s.S.Khader Khan Son

210 Taxmann 248Supreme Court of India2012#1390 most cited
82

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 133ASection 1961Section 132Section 69ASection 153ASection 147Section 148Section 139(1)

Issues it is cited on

section 133a(3)(iii)substantive assessmentsurvey under section 133abusiness connectionblock perioddocuments seizedsection 132asection 133asection 133section 131(1a)section 132(4)cross objection

Judgments citing CIT, Salem v. M/s.S.Khader Khan Son

Deputy Commissioner of Income Tax, Jalandhar vs. Rajni Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

ITA 250/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 265 & 266, 337 to 340, 382 and 389 & 390/Asr/2024 Assessment Years: 2011-12 to 2019-20 Deputy Commissioner of Income Vs. Ankur Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: AWCPM 0641B] ] (Respondent) (Appellant) I.T.A. Nos. 391 & 392, 384 to 388 and 383/Asr/2024 Assessment Years: 2011-12 to 2017-18 and 2018-19 Deputy Commissioner of Income Vs. Ankush Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar,…

Deputy Commissioner of Income Tax, Jalandhar vs. Rajni Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

ITA 249/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 265 & 266, 337 to 340, 382 and 389 & 390/Asr/2024 Assessment Years: 2011-12 to 2019-20 Deputy Commissioner of Income Vs. Ankur Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: AWCPM 0641B] ] (Respondent) (Appellant) I.T.A. Nos. 391 & 392, 384 to 388 and 383/Asr/2024 Assessment Years: 2011-12 to 2017-18 and 2018-19 Deputy Commissioner of Income Vs. Ankush Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar,…

Dy. Commissioner of Income Tax, Jalandhar vs. Rajni Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

ITA 196/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 265 & 266, 337 to 340, 382 and 389 & 390/Asr/2024 Assessment Years: 2011-12 to 2019-20 Deputy Commissioner of Income Vs. Ankur Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: AWCPM 0641B] ] (Respondent) (Appellant) I.T.A. Nos. 391 & 392, 384 to 388 and 383/Asr/2024 Assessment Years: 2011-12 to 2017-18 and 2018-19 Deputy Commissioner of Income Vs. Ankush Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar,…

DCIT, Central Circle-1(3), Bengaluru vs. Kanva Diagnostic Services Private Limited, Bengaluru

ITA 2233/BANG/2024[2018-19]Status: DisposedITAT Bangalore02 Jun 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri RE Balasubramanyam, CAFor Respondent: Smt. Srinandini Das, CIT and Shri Pranay Nahar
Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 2229 to 2233/Bang/2024 and CO No.1 to 3/Bang/2025 (in ITA Nos. 2229, 2230 & 2231/Bang/2024) Assessment Years : 2014-15 to 2018-19 The Dy. Commissioner of Income Tax, Vs. Kanva Diagnostic Services Pvt. Central Circle – 1(3), Ltd., Bengaluru. No.2/10, Dr. Rajkumar Road, Rajajinagar, Bangalore. . PAN – AABCK 7403 M APPELLANT RESPONDENT Assessment Years : 2018-19 Kanva Diagnostic Services Pvt. Ltd., Vs. The Dy. Commissioner of No.2/10, Dr. Rajkumar Road, Income Tax,…

DCIT, Central Circle-1(3), Bengaluru vs. Kanva Diagnostic Services Private Limited, Bengaluru

ITA 2231/BANG/2024[2016-17]Status: DisposedITAT Bangalore02 Jun 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri RE Balasubramanyam, CAFor Respondent: Smt. Srinandini Das, CIT and Shri Pranay Nahar
Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 2229 to 2233/Bang/2024 and CO No.1 to 3/Bang/2025 (in ITA Nos. 2229, 2230 & 2231/Bang/2024) Assessment Years : 2014-15 to 2018-19 The Dy. Commissioner of Income Tax, Vs. Kanva Diagnostic Services Pvt. Central Circle – 1(3), Ltd., Bengaluru. No.2/10, Dr. Rajkumar Road, Rajajinagar, Bangalore. . PAN – AABCK 7403 M APPELLANT RESPONDENT Assessment Years : 2018-19 Kanva Diagnostic Services Pvt. Ltd., Vs. The Dy. Commissioner of No.2/10, Dr. Rajkumar Road, Income Tax,…

DCIT, Central Circle-1(3), Bengaluru vs. Kanva Diagnostic Services Private Limited, Bengaluru

ITA 2229/BANG/2024[2014-15]Status: DisposedITAT Bangalore02 Jun 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri RE Balasubramanyam, CAFor Respondent: Smt. Srinandini Das, CIT and Shri Pranay Nahar
Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 2229 to 2233/Bang/2024 and CO No.1 to 3/Bang/2025 (in ITA Nos. 2229, 2230 & 2231/Bang/2024) Assessment Years : 2014-15 to 2018-19 The Dy. Commissioner of Income Tax, Vs. Kanva Diagnostic Services Pvt. Central Circle – 1(3), Ltd., Bengaluru. No.2/10, Dr. Rajkumar Road, Rajajinagar, Bangalore. . PAN – AABCK 7403 M APPELLANT RESPONDENT Assessment Years : 2018-19 Kanva Diagnostic Services Pvt. Ltd., Vs. The Dy. Commissioner of No.2/10, Dr. Rajkumar Road, Income Tax,…

Kanva Diagnostic Services Private Limited, Bangalore vs. DCIT - Central Circle, 1(3), Bangalore

ITA 2182/BANG/2024[2018-19]Status: DisposedITAT Bangalore02 Jun 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri RE Balasubramanyam, CAFor Respondent: Smt. Srinandini Das, CIT and Shri Pranay Nahar
Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 2229 to 2233/Bang/2024 and CO No.1 to 3/Bang/2025 (in ITA Nos. 2229, 2230 & 2231/Bang/2024) Assessment Years : 2014-15 to 2018-19 The Dy. Commissioner of Income Tax, Vs. Kanva Diagnostic Services Pvt. Central Circle – 1(3), Ltd., Bengaluru. No.2/10, Dr. Rajkumar Road, Rajajinagar, Bangalore. . PAN – AABCK 7403 M APPELLANT RESPONDENT Assessment Years : 2018-19 Kanva Diagnostic Services Pvt. Ltd., Vs. The Dy. Commissioner of No.2/10, Dr. Rajkumar Road, Income Tax,…

Punihani International, New Delhi vs. DCIT Special Range- 10, New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1734/DEL/2022[2016-17]Status: DisposedITAT Delhi10 Oct 2024AY 2016-17

Bench: Shri M. Balaganesh & Shri Vimal Kumarpunihani International, Vs. Dcit, W-143, Greater Kailash-2, Special Range-10, New Delhi New Delhi (Appellant) (Respondent) Pan: Aaafp6858K

For Appellant: Shri R. S. Singhavi, CAFor Respondent: Ms. Banita Devi Naorem, CIT DR
Section 133ASection 143(3)Section 69B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Punihani International, Vs. DCIT, W-143, Greater Kailash-2, Special Range-10, New Delhi New Delhi (Appellant) (Respondent) PAN: AAAFP6858K Assessee by : Shri R. S. Singhavi, CA Shri Rajat Garg, CA Shri Satyajeet Goel, CA Revenue by: Ms. Banita Devi Naorem, CIT DR Date of Hearing 03/10/2024 Date of pronouncement 10/10/2024 O R D E R PER M. BALAGANESH, A. M.: The appeal in ITA No.1734/Del/2022 for AY 2016-17, arises out of 1. the order of the Commissioner of Income Tax (Appea…

M/S Headmaster Saloon Pvt.Ltd., Chandigarh vs. DCIT-Circle-1(1), Chandigarh

In the result, appeal of the assessee is allowed for statistical purposes

ITA 111/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh21 Aug 2024AY 2014-15

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Manpreet Duggal, JCIT, Sr. DR
Section 133ASection 142(1)Section 143(1)Section 143(2)Section 250(6)Section 253

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 111/Chd/2020 िनधा"रण वष" / Assessment Year : 2014-15 M/s Headmaster Saloon Pvt. Ltd. बनाम The DCIT SCO 16-17, Sector 8C, Chandigarh Circle 1(1), Chandigarh "ायी लेखा सं./PAN NO: AABCH2736C अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज" की ओर से/ Revenue by : Shri Manpreet…

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Nisha Jain, Kota

In the result, the appeal of the Revenue is dismissed with no orders as to cost

ITA 378/JPR/2024[2017-18]Status: DisposedITAT Jaipur05 Aug 2024AY 2017-18
For Appellant: Shri Mahendra Gargieya AdvFor Respondent: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@
Section 131

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 378/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 The ACIT cuke Nisha Jain Vs. Central Circle E-15, Ballabh Bari Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABLPJ 8118L vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@Assessee by : Shri Mahendra Gargieya Adv Shri Hemang Garg…

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Nisha Jain, Kota

In the result, the appeal of the Revenue is dismissed with no orders as to cost

ITA 377/JPR/2024[2015-16]Status: DisposedITAT Jaipur05 Aug 2024AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Mahendra Gargieya AdvFor Respondent: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@
Section 131Section 131(1)Section 133A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 377/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2015-16 The ACIT cuke Nisha Jain Vs. Central Circle E-15, Ballabh Bari Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABLPJ 8118L vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@Assessee by : Shri Mahendra Gargieya Adv Shri Hemang Garg…

The DCIT, Central Circle-1(4), Ahmedabad vs. M/S. Awas Developers, Ahmedabad

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 368/AHD/2020[2010-11]Status: DisposedITAT Ahmedabad13 Mar 2024AY 2010-11

Bench: Shri Waseem Ahmed & Shri Tr Senthil Kumarआयकरअपीलसं./Ita No. 368/Ahd/2020 धििाधरणवरध/Asstt. Year: 2010-2011 The D.C.I.T, M/S Awas Developers, Central Circle-1(4), Vs. “Agam Buglows” Ahmedabad. Opp. Subhash Society, Sanand-Kalol Road, Ahmedabad.

For Appellant: Shri Aseem L Thakkar, ARFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 184Section 40ASection 68

…by the appellant firm. It is a trite and settled position of law that additions merely on the basis of the statement without any material or evidence would not be tenable. This view is fortified by the following decisions. i.CIT v S.Khader Khan & Sons (2012) 210 Taxmann 248 (SC) ii.CIT v P.Balasubramaniam (2013) 354 ITR 116 (Mad.) iii. CIT V Dhingra Metal Works (2010) 328 ITR 384 (Del.) iv.ITO v Vijay Kumar Kesar (2010) 327 ITR 497 (Chattisgarh) V.Ashok Manilal Thakkar v ACIT (2005) 97 ITD 361 (Ahd.) In view of the above facts and ratio laid down in case laws (supra), the addition made by the AO is hereby delete…

Springer Verlag Gmbh, New Delhi vs. DDIT, New Delhi

ITA 3660/DEL/2009[2002-03]Status: DisposedITAT Delhi04 Jan 2024AY 2002-03

Bench: G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Sanjeev Chaudhary, ARFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 131Section 133ASection 139(1)Section 143(2)Section 147Section 148Section 44C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 643 to 645/Del/2005 & 3660/Del/2009 Assessment Years: 1999-2000 to 2002-03 Springer Verlag GmbH, Versus DCIT, Circle 2(2), (formerly known as Springer International Taxation, Verlage GmbH & Co. KG), New Delhi. 906-907, Akashdeep Building, Barakhamba Road, New Delhi. PAN: AAOCS4799R (Appellant) (Respondent) Assessee by : Sh. Sanjeev Chaudhary, AR Revenue by : Sh. Sanjay Kumar, Sr. DR Date of hearing : 06.10.2023 Date of pronouncement: 04.01.2024 ORDER Captioned appeals…

Sprnger Verlag Gmbh vs. DDIT, Circle-2(2)

ITA 645/DEL/2005[2001-2002]Status: DisposedITAT Delhi04 Jan 2024AY 2001-2002

Bench: G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Sanjeev Chaudhary, ARFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 131Section 133ASection 139(1)Section 143(2)Section 147Section 148Section 44C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 643 to 645/Del/2005 & 3660/Del/2009 Assessment Years: 1999-2000 to 2002-03 Springer Verlag GmbH, Versus DCIT, Circle 2(2), (formerly known as Springer International Taxation, Verlage GmbH & Co. KG), New Delhi. 906-907, Akashdeep Building, Barakhamba Road, New Delhi. PAN: AAOCS4799R (Appellant) (Respondent) Assessee by : Sh. Sanjeev Chaudhary, AR Revenue by : Sh. Sanjay Kumar, Sr. DR Date of hearing : 06.10.2023 Date of pronouncement: 04.01.2024 ORDER Captioned appeals…

Springer Verlag Gmbh vs. DDIT, Circle-2(2)

ITA 644/DEL/2005[2000-2001]Status: DisposedITAT Delhi04 Jan 2024AY 2000-2001

Bench: G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Sanjeev Chaudhary, ARFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 131Section 133ASection 139(1)Section 143(2)Section 147Section 148Section 44C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 643 to 645/Del/2005 & 3660/Del/2009 Assessment Years: 1999-2000 to 2002-03 Springer Verlag GmbH, Versus DCIT, Circle 2(2), (formerly known as Springer International Taxation, Verlage GmbH & Co. KG), New Delhi. 906-907, Akashdeep Building, Barakhamba Road, New Delhi. PAN: AAOCS4799R (Appellant) (Respondent) Assessee by : Sh. Sanjeev Chaudhary, AR Revenue by : Sh. Sanjay Kumar, Sr. DR Date of hearing : 06.10.2023 Date of pronouncement: 04.01.2024 ORDER Captioned appeals…

Springer Verlag Gmbh vs. DDIT, Circle-2(2)

ITA 643/DEL/2005[1999-2000]Status: DisposedITAT Delhi04 Jan 2024AY 1999-2000

Bench: G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Sanjeev Chaudhary, ARFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 131Section 133ASection 139(1)Section 143(2)Section 147Section 148Section 44C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 643 to 645/Del/2005 & 3660/Del/2009 Assessment Years: 1999-2000 to 2002-03 Springer Verlag GmbH, Versus DCIT, Circle 2(2), (formerly known as Springer International Taxation, Verlage GmbH & Co. KG), New Delhi. 906-907, Akashdeep Building, Barakhamba Road, New Delhi. PAN: AAOCS4799R (Appellant) (Respondent) Assessee by : Sh. Sanjeev Chaudhary, AR Revenue by : Sh. Sanjay Kumar, Sr. DR Date of hearing : 06.10.2023 Date of pronouncement: 04.01.2024 ORDER Captioned appeals…

Assistant Commissioner of Income Tax, Circle 2(1), Raipur vs. Psa Construction, Raipur

In the result, appeal of the revenue is dismissed

ITA 145/RPR/2018[2015-16]Status: DisposedITAT Raipur17 Jul 2023AY 2015-16

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri Piyush Tripathi, Sr. DR
Section 133ASection 145(3)Section 250(4)Section 253

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.145/RPR/2018 (Assessment Years: 2014-2015) ACIT, Circle-2(1), Raipur Vs PSA Construction, 24B, South Avenue, Choubey Colony Raipur PAN No. :AAHFP 3578 K (अपीलाथ" /Appellant) (""यथ" / Respondent) .. : Shri Veekaas S Sharma, CA िनधा"रती क" ओर से /Assessee by राज"व क" ओर से /Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 01/05/2023 घोषणा क" तार"ख/Dat…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1792/MUM/2021[2016-17]Status: DisposedITAT Mumbai10 Mar 2023AY 2016-17

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 713/MUM/2020 (A.Y. 2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021 (A.Ys: 2014-15, 2015-16, 2016-17 & 2018-19) ITA.Nos. 1866, 1867 & 1868/MUM/2021 (A.Ys: 2017-18, 2013-14 & 2012-13) DCIT – Central Circle – 1(4) v. M/s. Anandilal & Ganesh Podar Room No. 902, 9th Floor Society Pratishtha Bhavan Podar Education Complex Old CGO Annexe Saraswati Road, Santacruz (W) Maharishi Karve Road Mumbai - 400054 Mumbai - 400020 PAN: AAATA5136D (Appella…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1791/MUM/2021[2014-15]Status: DisposedITAT Mumbai10 Mar 2023AY 2014-15

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 713/MUM/2020 (A.Y. 2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021 (A.Ys: 2014-15, 2015-16, 2016-17 & 2018-19) ITA.Nos. 1866, 1867 & 1868/MUM/2021 (A.Ys: 2017-18, 2013-14 & 2012-13) DCIT – Central Circle – 1(4) v. M/s. Anandilal & Ganesh Podar Room No. 902, 9th Floor Society Pratishtha Bhavan Podar Education Complex Old CGO Annexe Saraswati Road, Santacruz (W) Maharishi Karve Road Mumbai - 400054 Mumbai - 400020 PAN: AAATA5136D (Appella…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1790/MUM/2021[2015-16]Status: DisposedITAT Mumbai10 Mar 2023AY 2015-16

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 713/MUM/2020 (A.Y. 2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021 (A.Ys: 2014-15, 2015-16, 2016-17 & 2018-19) ITA.Nos. 1866, 1867 & 1868/MUM/2021 (A.Ys: 2017-18, 2013-14 & 2012-13) DCIT – Central Circle – 1(4) v. M/s. Anandilal & Ganesh Podar Room No. 902, 9th Floor Society Pratishtha Bhavan Podar Education Complex Old CGO Annexe Saraswati Road, Santacruz (W) Maharishi Karve Road Mumbai - 400054 Mumbai - 400020 PAN: AAATA5136D (Appella…