CIT v. B.G. Shirke Construction Technology P. Ltd.

395 ITR 371High Court2017#1366 most cited

What is CIT v. B.G. Shirke Construction Technology P. Ltd. authority for?

An assessee can lodge a new claim in proceedings under Section 153A for abated assessment years, even if it was not claimed in the original return of income, provided the assessment abated as a consequence of a search.

84

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. B.G. Shirke Construction Technology P. Ltd. · Section 153A · new claim in search assessment · abated assessment years · claim not in original return · assessee new claim · determination of correct tax liability · Bombay High Court 153A

Also reported as

79 Taxmann.com 306246 Taxmann 300

Sections most often in play

Section 153ASection 143(3)Section 132Section 139(1)Section 153CSection 270ASection 115JBSection 139

Issues it is cited on

section 2(24)(xviii)minimum alternate taxsection 153a(1)(a)section 2(45)speculation losssection 153a proceedingssection 115jaexplanation to section 37third party informationsection 139(5)interest free advancesprohibited by law

Judgments citing CIT v. B.G. Shirke Construction Technology P. Ltd.

Vsn and Jeevan Infra Developers, Peruru Panchayat, Tirupathi vs. DCIT, Central Circle, Tirupathi

In the result, the appeal of the assessee is allowed

ITA 707/HYD/2017[2009-10]Status: DisposedITAT Hyderabad19 Nov 2025AY 2009-10

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.707/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2009-10) Vsn & Jeevan Infra Vs. Dy.Cit Developers, Peruru Central Circle Panchayat, Tirupati Tirupati Pan:Aaifv3414B (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate H Srinivasulu राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 04/11/2025 घोषणा की तारीख/Pronouncement: 19/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Vsn & Jeevan Infra Developers (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-3, Visakhapatnam (“Ld. Cit(A)”) Dated 21.02.2017 For The A.Y 2009- 10. Page 1 Of 12

For Appellant: Advocate H SrinivasuluFor Respondent: : Dr. Sachin Kumar, Sr. DR
Section 132Section 142(1)Section 153Section 153CSection 68

…ITA No 707 of 2017 VSN and Jeevan Infra Developers आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.707/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2009-10) VSN and Jeevan Infra Vs. Dy.CIT Developers, Peruru Central Circle Panchayat, Tirupati Tirupati PAN:AAIFV3414B (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocate H Srinivasulu राज" व "ारा/Revenue by:: Dr. Sachin Kumar,…

M/S. Patanjali Foods Ltd (Formerly Known As Ruchi Soya Industries Ltd), Mumbai vs. Dy Comm of Income Tax- Central Circle-7(2), Mumbai

In the result the appeal filed by the revenue stands

ITA 321/MUM/2023[2011-12]Status: DisposedITAT Mumbai17 Sept 2025AY 2011-12

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 143(3)Section 153ASection 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A. No. 319& 321/Mum/2023 A.Ys: 2007-08 & 2011-12 Patanjali Food Ltd (Formerly Vs Known as Ruchi Soya Industries Ltd) 616, Tulsiani Chambers, Nariman Point, Mumbai PAN - AAACR2892L Dy. CIT, CC – 7(2) 655, 6th Floor, Aayakar Bhavan, MK Road, Mumbai 400020. (Appellant) (Respondent) I.T.A. No. 1173 & 1174/Mum/2023 A.Ys: 2007-08, 2011-12 Dy. CIT, CC – 7(2) 655, 6th Floor, Aayakar Bhavan, MK Road, Mumbai 400020. (Appellant) Vs Patanjali Food Ltd (Formerly Known as Ruchi So…

Patanjali Foods Ltd (Formerly Known As Ruchi Soya Industries Ltd), Mumbai vs. Dy Comm of Income Tax-Central Circle-7(2), Mumbai

In the result the appeal filed by the revenue stands

ITA 319/MUM/2023[2007-08]Status: DisposedITAT Mumbai17 Sept 2025AY 2007-08

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 143(3)Section 153ASection 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A. No. 319& 321/Mum/2023 A.Ys: 2007-08 & 2011-12 Patanjali Food Ltd (Formerly Vs Dy. CIT, CC – 7(2) Known as Ruchi Soya 655, 6th Floor, Aayakar Industries Ltd) Bhavan, MK Road, Mumbai 616, Tulsiani Chambers, 400020. Nariman Point, Mumbai PAN - AAACR2892L (Respondent) (Appellant) I.T.A. No. 1173 & 1174/Mum/2023 A.Ys: 2007-08, 2011-12 Dy. CIT, CC – 7(2) Vs Patanjali Food Ltd 655, 6th Floor, Aayakar (Formerly Known as Ruchi Bhavan, MK Road, Mumbai Soya Industries Ltd) 4…

DCIT, CC-7(2), Mumbai vs. M/S. Patanjali Foods Ltd., ( Formerly Known As Ruchi Soya Industries Ltd, Mumbai

In the result the appeal filed by the revenue stands dismissed

ITA 1174/MUM/2023[2011-12]Status: DisposedITAT Mumbai17 Sept 2025AY 2011-12

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 143(3)Section 153ASection 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A. No. 319& 321/Mum/2023 A.Ys: 2007-08 & 2011-12 Patanjali Food Ltd (Formerly Vs Dy. CIT, CC – 7(2) Known as Ruchi Soya 655, 6th Floor, Aayakar Industries Ltd) Bhavan, MK Road, Mumbai 616, Tulsiani Chambers, – 400020. Nariman Point, Mumbai PAN – AAACR2892L (Appellant) (Respondent) I.T.A. No. 1173 & 1174/Mum/2023 A.Ys: 2007-08, 2011-12 Dy. CIT, CC – 7(2) Vs Patanjali Food Ltd 655, 6th Floor, Aayakar (Formerly Known as Ruchi Bhavan, MK Road, Mumbai – Soya Industries Ltd)…

DCIT, CC-7(2), Mumbai vs. M/S. Patanjali Foods Ltd., ( Formerly Known As Ruchi Soya Industries Ltd, Mumbai

In the result the appeal filed by the revenue stands dismissed

ITA 1173/MUM/2023[2011-12]Status: DisposedITAT Mumbai17 Sept 2025AY 2011-12

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 143(3)Section 153ASection 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A. No. 319& 321/Mum/2023 A.Ys: 2007-08 & 2011-12 Patanjali Food Ltd (Formerly Vs Dy. CIT, CC – 7(2) Known as Ruchi Soya 655, 6th Floor, Aayakar Industries Ltd) Bhavan, MK Road, Mumbai 616, Tulsiani Chambers, – 400020. Nariman Point, Mumbai PAN – AAACR2892L (Appellant) (Respondent) I.T.A. No. 1173 & 1174/Mum/2023 A.Ys: 2007-08, 2011-12 Dy. CIT, CC – 7(2) Vs Patanjali Food Ltd 655, 6th Floor, Aayakar (Formerly Known as Ruchi Bhavan, MK Road, Mumbai – Soya Industries Ltd)…

Ganesh Polychem Limited, Mumbai vs. DCIT, CC-3(2), Mumbai

The appeal of the assessee is allowed for statistical purposes

ITA 2145/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Sept 2025AY 2017-18

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Sanjay Parekh, ARFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 115JSection 132Section 139(1)Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 2145/Mum/2025 (Assessment Year: 2017-18) Ganesh Polychem Limited., CIT(Appeals)-51, 2nd Floor, Udyog Kshetra, Mulund Aayakar Bhavan, M.K. Road, Goregaon Link Road, Mulund (West), Vs. Mumbai-400020. Mumbai-400080. PAN: AABCG6160B Appellant) : Respondent) Appellant /Assessee by : Shri Sanjay Parekh, AR, Revenue / Respondent by : Shri Arun Kanti Datta, CIT-DR : 28.08.2025 Date of Hearing : 05.09.2025 Date of Pronouncement O R D E R Per Padmavathy S, AM: This appeal by the assessee is agai…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3180/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Jul 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & Leshark Global LLP Vs. DCIT CC 4(1), Mumbai 307, Premosns Industrial Estate Tahira Compound Caves Road, Jogeshwari East Mumbai – 400 060 PAN/GIR No.AADFL8780F (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Revenue by Shri Rajesh Kumar Yadav, CIR DR Date of Hearing 25/06/2025 Date of Pronouncement 31 /07/2025 आदेश / O R D E R PER AMIT SHUK…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3178/MUM/2025[2013-14]Status: DisposedITAT Mumbai31 Jul 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & Leshark Global LLP Vs. DCIT CC 4(1), Mumbai 307, Premosns Industrial Estate Tahira Compound Caves Road, Jogeshwari East Mumbai – 400 060 PAN/GIR No.AADFL8780F (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Revenue by Shri Rajesh Kumar Yadav, CIR DR Date of Hearing 25/06/2025 Date of Pronouncement 31 /07/2025 आदेश / O R D E R PER AMIT SHUK…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3177/MUM/2025[2012-13]Status: DisposedITAT Mumbai31 Jul 2025AY 2012-13
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & ITA No. 3184/Mum/2025 (Assessment Year: 2020-21) Leshark Global LLP Vs. DCIT CC 4(1), Mumbai (Appellant) PAN/GIR No. AADFL8780F (Respondent) Assessee by Revenue by Date of Hearing Date of Pronouncement Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Shri Rajesh Kumar Yadav, CIR DR 25/06/2025 31/07/2025 आदेश / ORDER PER AMIT SHUKLA (J.M.): The aforesaid appeals have been filed…

Shree Cement Limited, Bangur Nagar vs. ACIT, Central Circle, Ajmer

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

…Return and cannot be disallowed on the contention that the claim was not lodged in the Return. Reliance is placed on - ACC Limited –vs.- ACIT (ITA No. 6082/Mum/2014 dated 16- 03-2023)(Mum ITAT) - CIT –vs.- B. G. Shirke Construction Technology (P.) Ltd [2017] 395 ITR 371 (Bom.) -ACIT –vs.- SIL Investment Ltd. (ITA No. 2431/Del/2010 dated 04-05-2012) (Del ITAT) 96 Shree Cement Limited vs. ACIT vii. CIT(A) has itself confirmed in the order dated 08-06-2023 that deduction u/s 80-IA on SWMS of INR 748.76 Crs should be allowed to the assessee. Therefore, restricting the said claim merely because the claim in the com…

M/S Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the appeals of the assessee in ITA No

ITA 5451/DEL/2016[2013-14]Status: DisposedITAT Delhi21 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 153A

…ITA No. 5251 to 5257/DEL/2015 [A.Y 2006-07 to A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14]; ITA No. 4492/DEL/2017 [A.Y 2014-15] M/s Jindal Photo LtdVs.The A.C.I.T IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5251/DEL/2015 [A.Y 2006-07] ITA No. 5252/DEL/2015 [A.Y 2007-08] ITA No. 5253/DEL/2015 [A.Y 2008-09] ITA No. 5254/DEL/2015 [A.Y 2009-10] ITA No. 5255/DEL/2015 [A.Y 2010-11] ITA No. 5256/DEL/2015 [A.Y 2011-12] ITA No. 5257/DEL/2015 [A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14] ITA No. 449…

M/S. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the appeals of the assessee in ITA No

ITA 5254/DEL/2015[2009-10]Status: DisposedITAT Delhi21 May 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 153A

…ITA No. 5251 to 5257/DEL/2015 [A.Y 2006-07 to A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14]; ITA No. 4492/DEL/2017 [A.Y 2014-15] M/s Jindal Photo LtdVs.The A.C.I.T IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5251/DEL/2015 [A.Y 2006-07] ITA No. 5252/DEL/2015 [A.Y 2007-08] ITA No. 5253/DEL/2015 [A.Y 2008-09] ITA No. 5254/DEL/2015 [A.Y 2009-10] ITA No. 5255/DEL/2015 [A.Y 2010-11] ITA No. 5256/DEL/2015 [A.Y 2011-12] ITA No. 5257/DEL/2015 [A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14] ITA No. 449…

Deputy Commissioner of Income Tax, Central Circle 1(1), Kolkata vs. Radheshyam Agarwala, Kolkata

In the result, all the appeals of the revenue and cross objections of the assesse are dismissed

ITA 2607/KOL/2024[2020-21]Status: DisposedITAT Kolkata20 May 2025AY 2020-21

Bench: Shri George Mathan & Shri Rakesh Mishra

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Praveen Kishore, CIT-DR
Section 153ASection 153CSection 270ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.2603 - 2607/KOL/2024 (निर्धारण वर्ा /AYrs. : 2016-2017 to 2020-2021) DCIT, Central Circle-1(1), Kolkata Vs Radheshyam Agarwala, 2B, Tarachand Dutt Street, 2nd Floor, Kolkata PAN No. :ACZPA 7312 E AND Cross Objection Nos.27-31/KOL/2024 (Arising out of ITA Nos.2603-2607/Kol/2024) (निर्धारण वर्ा /AYrs. : 2016-2017 to 2020-2021) Radheshyam Agarwala, Vs DCIT, Central Circle-1(1), Kolkata 2B, Tarachand Dutt Street, 2nd Floor, Kolkata PAN No. :ACZPA 7312 E (अपीलधर्थी /Appel…

Deputy Commissioner of Income Tax, Central Circle 1(1), Kolkata vs. Radheshyam Agarwala, Kolkata

In the result, all the appeals of the revenue and cross objections of the assesse are dismissed

ITA 2606/KOL/2024[2019-20]Status: DisposedITAT Kolkata20 May 2025AY 2019-20

Bench: Shri George Mathan & Shri Rakesh Mishra

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Praveen Kishore, CIT-DR
Section 153ASection 153CSection 270ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.2603 - 2607/KOL/2024 (निर्धारण वर्ा /AYrs. : 2016-2017 to 2020-2021) DCIT, Central Circle-1(1), Kolkata Vs Radheshyam Agarwala, 2B, Tarachand Dutt Street, 2nd Floor, Kolkata PAN No. :ACZPA 7312 E AND Cross Objection Nos.27-31/KOL/2024 (Arising out of ITA Nos.2603-2607/Kol/2024) (निर्धारण वर्ा /AYrs. : 2016-2017 to 2020-2021) Radheshyam Agarwala, Vs DCIT, Central Circle-1(1), Kolkata 2B, Tarachand Dutt Street, 2nd Floor, Kolkata PAN No. :ACZPA 7312 E (अपीलधर्थी /Appel…

Deputy Commissioner of Income Tax, Central Circle 1(1), Kolkata vs. Radheshyam Agarwala, Kolkata

In the result, all the appeals of the revenue and cross objections of the assesse are dismissed

ITA 2605/KOL/2024[2018-19]Status: DisposedITAT Kolkata20 May 2025AY 2018-19

Bench: Shri George Mathan & Shri Rakesh Mishra

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Praveen Kishore, CIT-DR
Section 153ASection 153CSection 270ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.2603 - 2607/KOL/2024 (निर्धारण वर्ा /AYrs. : 2016-2017 to 2020-2021) DCIT, Central Circle-1(1), Kolkata Vs Radheshyam Agarwala, 2B, Tarachand Dutt Street, 2nd Floor, Kolkata PAN No. :ACZPA 7312 E AND Cross Objection Nos.27-31/KOL/2024 (Arising out of ITA Nos.2603-2607/Kol/2024) (निर्धारण वर्ा /AYrs. : 2016-2017 to 2020-2021) Radheshyam Agarwala, Vs DCIT, Central Circle-1(1), Kolkata 2B, Tarachand Dutt Street, 2nd Floor, Kolkata PAN No. :ACZPA 7312 E (अपीलधर्थी /Appel…

Deputy Commissioner of Income Tax, Central Circle 1(1), Kolkata vs. Radheshyam Agarwala, Kolkata

In the result, all the appeals of the revenue and cross objections of the assesse are dismissed

ITA 2604/KOL/2024[2017-18]Status: DisposedITAT Kolkata20 May 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Praveen Kishore, CIT-DR
Section 153ASection 153CSection 270ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.2603 - 2607/KOL/2024 (निर्धारण वर्ा /AYrs. : 2016-2017 to 2020-2021) DCIT, Central Circle-1(1), Kolkata Vs Radheshyam Agarwala, 2B, Tarachand Dutt Street, 2nd Floor, Kolkata PAN No. :ACZPA 7312 E AND Cross Objection Nos.27-31/KOL/2024 (Arising out of ITA Nos.2603-2607/Kol/2024) (निर्धारण वर्ा /AYrs. : 2016-2017 to 2020-2021) Radheshyam Agarwala, Vs DCIT, Central Circle-1(1), Kolkata 2B, Tarachand Dutt Street, 2nd Floor, Kolkata PAN No. :ACZPA 7312 E (अपीलधर्थी /Appel…

Deputy Commissioner of Income Tax, Central Circle 1(1) Kolkata, Kolkata vs. Radheshyam Agarwala, Kolkata

In the result, all the appeals of the revenue and cross objections of the assesse are dismissed

ITA 2603/KOL/2024[2016-17]Status: DisposedITAT Kolkata20 May 2025AY 2016-17

Bench: Shri George Mathan & Shri Rakesh Mishra

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Praveen Kishore, CIT-DR
Section 153ASection 153CSection 270ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.2603 - 2607/KOL/2024 (निर्धारण वर्ा /AYrs. : 2016-2017 to 2020-2021) DCIT, Central Circle-1(1), Kolkata Vs Radheshyam Agarwala, 2B, Tarachand Dutt Street, 2nd Floor, Kolkata PAN No. :ACZPA 7312 E AND Cross Objection Nos.27-31/KOL/2024 (Arising out of ITA Nos.2603-2607/Kol/2024) (निर्धारण वर्ा /AYrs. : 2016-2017 to 2020-2021) Radheshyam Agarwala, Vs DCIT, Central Circle-1(1), Kolkata 2B, Tarachand Dutt Street, 2nd Floor, Kolkata PAN No. :ACZPA 7312 E (अपीलधर्थी /Appel…

Ajay Bakliwal, Kota vs. ACIT, Central Circle, Kota

In the result, the appeal of the assessee is allowed

ITA 1279/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Apr 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 132(1)Section 139Section 143(3)Section 153ASection 154Section 270A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1279/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Ajay Bakliwal ACIT, Vs. C 6 Vallabh Bari, Vallabh Bari, Central Circle, Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABZPB 7775 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rajendra Sisodia, Adv. jktLo dh vksj ls@ Revenue by : Mrs. Ani…

Jagdish Kumar Arora, Bhawanimandi vs. DCIT, Central Circle- Kota, Kota

In the result, the appeal of the assessee is allowed

ITA 1195/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Feb 2025AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 115BSection 143(3)Section 145(3)Section 234ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;djvihy la-@ITA No. 1195/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Jagdish Kumar Arora DCIT Vs. Near Gandhi Manch Central Circle, Bhawanimandi Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAVPA4974A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Shrawan Kumar Gupta, Adv. jktLo dh vksj ls@Revenue by: Mrs. Anita…

DCIT, Central Circle- 4(3), Kolkata vs. Rajesh Jain, Kolkata

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

ITA 1006/KOL/2024[2019-20]Status: DisposedITAT Kolkata17 Dec 2024AY 2019-20

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM& Shri Pradip Kumar Choubey, JM] I.T.A. Nos. 1005 & 1006/Kol/2024 Assessment Years: 2018-19 & 2019-20 DCIT, Centra Circle-4(3), Kolkata Vs. Rajesh Jain 34, Ballygunge Circular Road, Kolkata- 700019. (PAN: ACYPJ1553F) Appellant Respondent Date of conclusion of Hearing 12.12.2024 Date of Pronouncement 17.12.2024 For the Assessee Shri Akkal Dudhewala, AR For the Revenue Shri Praveen Kishore, CIT, DR ORDER Per Shri Rajesh Kumar, AM Both these appeals filed by the revenue are against the separate orders of Ld. CIT(A), Kolkata-27…