CIT v. Anil Kumar Bhatia

352 ITR 493High Court2013#120 most cited

What is CIT v. Anil Kumar Bhatia authority for?

Section 153A can be invoked to reassess income for all years under consideration prior to a search, even if returns for those years were processed under Section 143(1)(a). The Assessing Officer has the power to reassess total income in such cases without fetters.

537

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v Anil Kumar Bhatia · section 153A · section 143(1)(a) · search assessment · reassessment · assessment procedure · undisclosed income · search and seizure · Delhi High Court · taxability after search

Also reported as

24 Taxmann.com 98211 Taxmann 453

Sections most often in play

Section 132Section 148Section 153ASection 143(3)Section 147Section 139(1)Section 143(1)Section 69A
Read the full judgment

Issues it is cited on

section 153aofcasus omissussection 153(1)(a)section 153(1)sanctioning authoritysection 153a(1)(b)section 153a(1)non application of mindsection 153bsection 132asearch assessmentsection 132(1)

Judgments citing CIT v. Anil Kumar Bhatia

DCIT, Central Circle - 2(1), Kolkata vs. M/S. Bhavya Merchandise Pvt. Ltd., Kolkata

In the result, appeals by the revenue are dismissed and cross-objections by the assessee are allowed

ITA 2148/KOL/2017[2011-12]Status: DisposedITAT Kolkata18 Mar 2020AY 2011-12
For Appellant: Mr. R.P. Agarwal, Advocate &For Respondent: Mr. Imokaba Jamir, CIT DR
Section 132Section 143(2)Section 143(3)Section 153ASection 68Section 69C

…(Ker) Whether there is no requirement under provisions of Act requiring department to collect information and evidence for each and every year for six previous years in order to initiate proceedings under section 153A – Held, yes (f) CIT Vs Anil Kumar Bhatia 352 ITR 493(Delhi) Whether even if assessment order had already been passed in respect of all or any of those six assessment years, either under section 143(1)(a) or section 143(3) prior to initiation of search/requisition, still Assessing Officer is empowered to reopen those proceedings under section 153A without any fetters and reassess total income taking…

Shri Harshvardhan Johari, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result, ground no. 2 of assessee’s appeal is dismissed

ITA 654/JPR/2017[2010-11]Status: DisposedITAT Jaipur12 Mar 2020AY 2010-11
For Appellant: Shri Dileep Shivpuri (Adv.)For Respondent: Shri Varinder Mehta (CIT) a
Section 132Section 139Section 139(1)Section 143(1)Section 143(3)Section 153ASection 37Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ”A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 654/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke Shri Harshvardhan Johari The DCIT, Vs. T-2 Pallavi Apartment, Central Circle-3, Opp. Laxmi Vilas Hotel, Jaipur. Tonk Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFVPJ 2660 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Dileep Shivpuri (Adv.) jktLo…

Smt. Aarti Singal, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 715/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh04 Feb 2020AY 2012-13
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

…ts cannot be interfered with and accordingly the assessment order is bad in law void and infructuous. In this connection, Your Honour's attention is also invited to the following decided case laws: - > Commissioner of Income -tax vs Anil Kumar Bhatia [(2013) 352 ITR 493 (Delhi)]; > Commissioner of Income -tax vs Chetan Das Lachman Das [(2012) 254 CTR 392 (Del)]; > Sanjay Aggarwal vs Deputy Commissioner of Income -tax, Central Circle -5, New Delhi [(2014) 150ITD 692 (Delhi-Trib)] > Smt Rashmi Wadhwa vs. DCIT, Central Circle-8, New Delhi [order dated 18.01.2016 in ITA No. 5184/Del/2014 passed by the Hon'ble ITAT D…

Smt. Aarti Singal, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 713/CHANDI/2018[2010-11]Status: DisposedITAT Chandigarh04 Feb 2020AY 2010-11
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

…ts cannot be interfered with and accordingly the assessment order is bad in law void and infructuous. In this connection, Your Honour's attention is also invited to the following decided case laws: - > Commissioner of Income -tax vs Anil Kumar Bhatia [(2013) 352 ITR 493 (Delhi)]; > Commissioner of Income -tax vs Chetan Das Lachman Das [(2012) 254 CTR 392 (Del)]; > Sanjay Aggarwal vs Deputy Commissioner of Income -tax, Central Circle -5, New Delhi [(2014) 150ITD 692 (Delhi-Trib)] > Smt Rashmi Wadhwa vs. DCIT, Central Circle-8, New Delhi [order dated 18.01.2016 in ITA No. 5184/Del/2014 passed by the Hon'ble ITAT D…

Smt. Aarti Singal, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 712/CHANDI/2018[2008-09]Status: DisposedITAT Chandigarh04 Feb 2020AY 2008-09
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

…ts cannot be interfered with and accordingly the assessment order is bad in law void and infructuous. In this connection, Your Honour's attention is also invited to the following decided case laws: - > Commissioner of Income -tax vs Anil Kumar Bhatia [(2013) 352 ITR 493 (Delhi)]; > Commissioner of Income -tax vs Chetan Das Lachman Das [(2012) 254 CTR 392 (Del)]; > Sanjay Aggarwal vs Deputy Commissioner of Income -tax, Central Circle -5, New Delhi [(2014) 150ITD 692 (Delhi-Trib)] > Smt Rashmi Wadhwa vs. DCIT, Central Circle-8, New Delhi [order dated 18.01.2016 in ITA No. 5184/Del/2014 passed by the Hon'ble ITAT D…

Sh. Sanjay Singal, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 707/CHANDI/2018[2010-11]Status: DisposedITAT Chandigarh04 Feb 2020AY 2010-11
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

…ts cannot be interfered with and accordingly the assessment order is bad in law void and infructuous. In this connection, Your Honour's attention is also invited to the following decided case laws: - > Commissioner of Income -tax vs Anil Kumar Bhatia [(2013) 352 ITR 493 (Delhi)]; > Commissioner of Income -tax vs Chetan Das Lachman Das [(2012) 254 CTR 392 (Del)]; > Sanjay Aggarwal vs Deputy Commissioner of Income -tax, Central Circle -5, New Delhi [(2014) 150ITD 692 (Delhi-Trib)] > Smt Rashmi Wadhwa vs. DCIT, Central Circle-8, New Delhi [order dated 18.01.2016 in ITA No. 5184/Del/2014 passed by the Hon'ble ITAT D…

Sh. Sanjay Singal, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 706/CHANDI/2018[2008-09]Status: DisposedITAT Chandigarh04 Feb 2020AY 2008-09
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

…ts cannot be interfered with and accordingly the assessment order is bad in law void and infructuous. In this connection, Your Honour's attention is also invited to the following decided case laws: - > Commissioner of Income -tax vs Anil Kumar Bhatia [(2013) 352 ITR 493 (Delhi)]; > Commissioner of Income -tax vs Chetan Das Lachman Das [(2012) 254 CTR 392 (Del)]; > Sanjay Aggarwal vs Deputy Commissioner of Income -tax, Central Circle -5, New Delhi [(2014) 150ITD 692 (Delhi-Trib)] > Smt Rashmi Wadhwa vs. DCIT, Central Circle-8, New Delhi [order dated 18.01.2016 in ITA No. 5184/Del/2014 passed by the Hon'ble ITAT D…

Sh. Sanjay Singal, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 709/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh04 Feb 2020AY 2012-13
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

…ts cannot be interfered with and accordingly the assessment order is bad in law void and infructuous. In this connection, Your Honour's attention is also invited to the following decided case laws: - > Commissioner of Income -tax vs Anil Kumar Bhatia [(2013) 352 ITR 493 (Delhi)]; > Commissioner of Income -tax vs Chetan Das Lachman Das [(2012) 254 CTR 392 (Del)]; > Sanjay Aggarwal vs Deputy Commissioner of Income -tax, Central Circle -5, New Delhi [(2014) 150ITD 692 (Delhi-Trib)] > Smt Rashmi Wadhwa vs. DCIT, Central Circle-8, New Delhi [order dated 18.01.2016 in ITA No. 5184/Del/2014 passed by the Hon'ble ITAT D…

ACIT, New Delhi vs. M/S. Golden Heaven Reality Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 3589/DEL/2016[2008-09]Status: DisposedITAT Delhi03 Feb 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri R.K. Panda

For Appellant: Shri Krishna SampathFor Respondent: Shri Sanjay Goel, CIT-D.R
Section 143(1)Section 153ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA.No.3589/Del./2016 Assessment Year 2008-2009 M/s. Golden Heaven The ACIT, Reality Pvt. Ltd., 305, 3rd Central Circle-26, Floor, Kanchan House, Room No.323, 3rd Floor, vs. Karampura Commercial ARA Centre, Jhandewalan Complex, New Delhi. Extn., New Delhi. PAN AACCG7437Q (Appellant) (Respondent) Cross Objection No.284/Del./2016 Arising out of ITA.No.3589/Del./2016 - Assessment Year 2008-2009 The ACIT, M/s. Golden Heaven Reality Central Circle-26, Pvt. Ltd., 305, 3rd Flo…

ACIT, New Delhi vs. M/S. D.D. Resorts Pvt. Ltd., New Delhi

In the result, appeals of the Revenue are dismissed

ITA 6895/DEL/2015[2007-08]Status: DisposedITAT Delhi21 Jan 2020AY 2007-08

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Respondent: Ms. Nidhi Srivastava, CIT/DR
Section 132Section 133ASection 139Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.6895& 6896/Del/2015 Assessment Year: 2007-08& 2008-09 & I.T.A. No. 248/Agra/2016 Assessment Year: 2009-10 ACIT, Central Circle-7, vs. D.D. Resorts Pvt. Ltd., New Delhi. 12, Lajpat Nagar-IV, New Delhi. PAN : AAACD 4557E (Appellant) (Respondent) Revenue by: Ms. Nidhi Srivastava, CIT/DR Department by: Sh. Sudesh Garg, Advocate & Sh. R.N. Poonia, AR Date of Hearing: 15/01/2020 Date of Pronouncement: 21/01/2020 ORDER PER K. NARASIMHA CHARY, JM…

ACIT, New Delhi vs. M/S. Realtech Construction Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6569/DEL/2016[2011-12]Status: DisposedITAT Delhi14 Jan 2020AY 2011-12

Bench: Shri G.S. Pannu & Shri Amit Shukla

For Appellant: Smt. Sulekha Verma, CIT-DRFor Respondent: S/Shri Salil Agarwal, Adv. & Shailesh
Section 153CSection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT & SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.6569/DEL/2016 Assessment Year 2011-12 ACIT, Central Circle-14, v. M/s. Realtech Construction New Delhi. Pvt. Ltd., D-22, Defence Colony, New Delhi. TAN/PAN: AADCR 1099N (Appellant) (Respondent) Appellant by: Smt. Sulekha Verma, CIT-DR Respondent by: S/Shri Salil Agarwal, Adv. & Shailesh Gupta, Adv. Date of hearing: 17 10 2019 Date of pronouncement: 14 01 2020 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the Revenue against impugned ord…

C.L. Sharma, New Delhi vs. DCIT, New Delhi

In the result appeal of the assessee is allowed

ITA 3201/DEL/2012[2001-02]Status: DisposedITAT Delhi06 Jan 2020AY 2001-02

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: NoneFor Respondent: Sh. Vinay Kumar Karan, CIT-DR
Section 132Section 132(4)Section 153ASection 17(1)(iv)Section 17(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. No. 3201/Del/2012 Assessment Year: 2001-02 C.L. Sharma, 8, Local Shopping Centre, vs. DCIT, Central Circle-22, 2nd/3rd Floor, Vardhman Siddharth New Delhi Plaza, Savita Vihar, New Delhi. PAN: AATPS 2067C (Appellant) (Respondent) Assessee by : None Department by: Sh. Vinay Kumar Karan, CIT-DR Date of Hearing: 18.12.2019 Date of Pronouncement: 06.01.2020 ORDER PER K. NARASIMHA CHARY, JM Aggrieved by the order dated 11/4/2012 in appeal No. 233/0…

Shri Kashmira Singh, Ferozepur vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result of ITA no. 272/ASR/2019, all the appeals under consideration filed by the assessee stands allowed

ITA 275/ASR/2019[2011-12]Status: DisposedITAT Amritsar01 Jan 2020AY 2011-12

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 143(1)Section 153Section 153ASection 2(22)(e)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Gurmeet Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AKBPS 8876P] (Appellant) (Respondent) ITA Nos.274 & 275 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Kashmira Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AEWPS 9566D] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur…

Shri Kashmir Singh, Ferozepur vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result of ITA no. 272/ASR/2019, all the appeals under consideration filed by the assessee stands allowed

ITA 274/ASR/2019[2010-11]Status: DisposedITAT Amritsar01 Jan 2020AY 2010-11

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 143(1)Section 153Section 153ASection 2(22)(e)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Gurmeet Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AKBPS 8876P] (Appellant) (Respondent) ITA Nos.274 & 275 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Kashmira Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AEWPS 9566D] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur…

Shri Gurmeet Singh, Ferozepur vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result of ITA no. 272/ASR/2019, all the appeals under consideration filed by the assessee stands allowed

ITA 273/ASR/2019[2011-12]Status: DisposedITAT Amritsar01 Jan 2020AY 2011-12

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 143(1)Section 153Section 153ASection 2(22)(e)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Gurmeet Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AKBPS 8876P] (Appellant) (Respondent) ITA Nos.274 & 275 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Kashmira Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AEWPS 9566D] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur…

Shri Gurmeet Singh, Ferozepur vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result of ITA no. 272/ASR/2019, all the appeals under consideration filed by the assessee stands allowed

ITA 272/ASR/2019[2010-11]Status: DisposedITAT Amritsar01 Jan 2020AY 2010-11

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 143(1)Section 153Section 153ASection 2(22)(e)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Gurmeet Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AKBPS 8876P] (Appellant) (Respondent) ITA Nos.274 & 275 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Kashmira Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AEWPS 9566D] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur…

Smt. Manju Mittal, Feroze Pur Cantt vs. Dy. Commissioner of Income Vtax Central Circle-1, Jalandhar

In the result, the both the appeals filed by the assessee stands allowed

ITA 193/ASR/2019[2012-13]Status: DisposedITAT Amritsar01 Jan 2020AY 2012-13

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiassessment Year: 2012-13

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT- DR)
Section 132Section 143(1)Section 153Section 153(1)(a)Section 153ASection 2(22)Section 2(22)(e)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER Assessment Year: 2012-13 Smt. Manju Mittal Dy. CIT, H.No. 15-17, Central Circle-1, Street No.4, Vs. Jalandhar. Ferozepur Cantt. [PAN: ABZPM 7157J] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur (Ld. CIT- DR) Date of hearing: 29.11.2019 Date of pronouncement: 01.01.2020 ORDER PER N.K.CHOUDHRY, JM: This appeal has been preferred by the Assessee/Appellant against the impugned order dated 12.02.2019 passed by the…

Sh. Arun Narula, Amritsar vs. Dy. Commissioner of Income Tax Central Circle, Amritsar

In the result, the both the appeals filed by the assessee stands allowed

ITA 128/ASR/2019[2011-12]Status: DisposedITAT Amritsar01 Jan 2020AY 2011-12

Bench: Sh. N.K.Choudhry & Dr. A.L.Saini

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT- DR)
Section 132(1)Section 143(1)Section 153ASection 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.127 & 128/Asr/2019 Assessment Years: 2010-11 & 2011-12 Sh. Arun Narula Dy. CIT, D-47, Ranjit Avenue, Central Circle, Amritsar. Vs. Armitsar. [PAN:AERPN 7833F] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur (Ld. CIT- DR) Date of hearing: 29.11.2019 Date of pronouncement: 01.01.2020 ORDER PER N.K.CHOUDHRY, JM: The assessee has preferred the instant appeals against the separate orders dated 31.10.2018 p…

Sh.Arun Narula, Amritsar vs. Dy Commissioner of Income Tax Central Circle, Amritsar

In the result, the both the appeals filed by the assessee stands allowed

ITA 127/ASR/2019[2010-11]Status: DisposedITAT Amritsar01 Jan 2020AY 2010-11

Bench: Sh. N.K.Choudhry & Dr. A.L.Saini

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT- DR)
Section 132(1)Section 143(1)Section 153ASection 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.127 & 128/Asr/2019 Assessment Years: 2010-11 & 2011-12 Sh. Arun Narula Dy. CIT, D-47, Ranjit Avenue, Central Circle, Amritsar. Vs. Armitsar. [PAN:AERPN 7833F] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur (Ld. CIT- DR) Date of hearing: 29.11.2019 Date of pronouncement: 01.01.2020 ORDER PER N.K.CHOUDHRY, JM: The assessee has preferred the instant appeals against the separate orders dated 31.10.2018 p…

DCIT Cen Cir 3(3) Cen RG 3, Mumbai vs. Welspun Corp Ltd, Mumbai

In the result, appeal filed by the assesee and appeal filed by the revenue are partly allowed for statistical purpose

ITA 5722/MUM/2015[2007-08]Status: DisposedITAT Mumbai13 Dec 2019AY 2007-08

Bench: Shri G. Manjunatha & Shri Ram Lal Negim/S Welspun Corp Ltd. Vs. Dcit,Central Circle-22 Room No.465, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan Kamla Mills Compound M.K.Road Senapati Bapat Marg Mumbai-400 020 Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent) & Dcit,Central Circle-3(3) Vs. M/S Welspun Corp Ltd. Room No.401, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan M.K.Road Kamla Mills Compound Mumbai-400 020 Senapati Bapat Marg Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent)

Section 143(3)Section 14ASection 153ASection 32Section 32(1)(iia)Section 37Section 40aSection 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER M/s Welspun Corp Ltd. Vs. DCIT,Central Circle-22 Room No.465, 4th Floor Welspun House 7th Floor, B-Wing Aaykar Bhawan Kamla Mills Compound M.K.Road Senapati Bapat Marg Mumbai-400 020 Lower Parel Mumbai-400 013 PAN/GIR No.AAACW0744L (Appellant) .. (Respondent) & DCIT,Central Circle-3(3) Vs. M/s Welspun Corp Ltd. Room No.401, 4th Floor Welspun House 7th Floor, B-Wing Aaykar Bhawan M.K.Road Kamla Mills Compound Mumbai-400 020 Senapati Bapat Marg Lower Parel Mumbai-400 013 PAN/GI…