CIT V. B G Shirke Construction Technology ( P) Ltd. (2017) 246 Taxman 300 ( Bombay) ACIT v. V N Deva Doss

32 Taxmann.com 133Income Tax Appellate Tribunal2013#5116 most cited

What is CIT V. B G Shirke Construction Technology ( P) Ltd. (2017) 246 Taxman 300 ( Bombay) ACIT v. V N Deva Doss authority for?

In cases involving search and seizure, income disclosed in response to a notice under section 153A of the Act, which arises from unaccounted sources like unregistered chit funds, can be considered as misreported income.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

ACIT v. V N Deva Doss · CIT v. B G Shirke Construction Technology · section 153A · search assessment · unaccounted income · misreporting income · unregistered chit fund

Also reported as

68 SOT 235

Sections most often in play

Section 153ASection 132Section 143(3)Section 139Section 270ASection 271AABSection 139(1)Section 153C

Issues it is cited on

section 153a(1)(a)section 271aab(1a)section 270a(9)section 80acsection 153a(1)section 271aabsection 80asection 270section 139(1)section 270asearch assessmentsection 139

Judgments citing CIT V. B G Shirke Construction Technology ( P) Ltd. (2017) 246 Taxman 300 ( Bombay) ACIT v. V N Deva Doss

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, 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…

DEPUTY COMMISSIONER OF INCOME TAX, NUMGAMBAKKAM vs. JSR INFRA DEVELOPERS PRIVATE LIMITED, CHENNAI

In the result, the appeal of the Revenue is dismissed

ITA 2232/CHNY/2024[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 139(1)Section 139(5)Section 153CSection 801ASection 80I

…2016 dated ACIT v. SpelndorLandbase Ltd [ITA No.2461/DEL/2016 dated ACIT v. SpelndorLandbase Ltd [ITA No.2461/DEL/2016 dated 06.06.2018] - Shrikanth Mohta v. CIT [2019] 414 ITR 270 (Cal) Mohta v. CIT [2019] 414 ITR 270 (Cal) - Naresh T Wadhwani v. DCIT [2015] 68 SOT 235 (Pune Naresh T Wadhwani v. DCIT [2015] 68 SOT 235 (Pune Naresh T Wadhwani v. DCIT [2015] 68 SOT 235 (Pune-Trib) - Malpani Estates v. ACIT [2014] 64 SOT 105 (Pune Malpani Estates v. ACIT [2014] 64 SOT 105 (Pune-Trib) Trib) - DCIT v. Sheth Developers (P) Ltd [2012] 25 taxmann.com 173 DCIT v. Sheth Developers (P) Ltd [2012] 25 taxmann.com 173 DCIT v.…

ABIRAKHAM RAJASEKAR,COIMBATORE vs. ACIT, CENTRAL CIRCLE-2, COIMBATORE

In the result, the appeals filed by the assessee for A

ITA 1410/CHNY/2023[2019-2020]Status: DisposedITAT Chennai26 Feb 2025AY 2019-2020

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20

For Appellant: NoneFor Respondent: Shri K. Rohan Raj, Addl. CIT
Section 132Section 139Section 139(1)Section 153ASection 270ASection 271A

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम' BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20 Abirakham Rajasekar, The Asst. Commissioner of No.27/1, Vs. Income Tax, Kannigaparameshwari Nagar, Central Circle-2, Nanjundapuram Road, Chennai. Ramanathapuram, Coimbatore – 641 045. [PAN: ADDPR 3074M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ+ की ओर से/ Appellant…

ABIRAKHAM RAJASEKAR,COIMBATORE vs. ACIT, CENTRAL CIRCLE-2, COIMBATORE, COIMBATORE

In the result, the appeals filed by the assessee for A

ITA 1409/CHNY/2023[2018-19]Status: DisposedITAT Chennai26 Feb 2025AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20

For Appellant: NoneFor Respondent: Shri K. Rohan Raj, Addl. CIT
Section 132Section 139Section 139(1)Section 153ASection 270ASection 271A

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम' BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20 Abirakham Rajasekar, The Asst. Commissioner of No.27/1, Vs. Income Tax, Kannigaparameshwari Nagar, Central Circle-2, Nanjundapuram Road, Chennai. Ramanathapuram, Coimbatore – 641 045. [PAN: ADDPR 3074M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ+ की ओर से/ Appellant…

ABIRAKHAM RAJASEKAR,COIMBATORE vs. ACIT, CENTRAL CIRCLE-2, COIMBATORE

In the result, the appeals filed by the assessee for A

ITA 1408/CHNY/2023[2017-18]Status: DisposedITAT Chennai26 Feb 2025AY 2017-18

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20

For Appellant: NoneFor Respondent: Shri K. Rohan Raj, Addl. CIT
Section 132Section 139Section 139(1)Section 153ASection 270ASection 271A

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम' BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20 Abirakham Rajasekar, The Asst. Commissioner of No.27/1, Vs. Income Tax, Kannigaparameshwari Nagar, Central Circle-2, Nanjundapuram Road, Chennai. Ramanathapuram, Coimbatore – 641 045. [PAN: ADDPR 3074M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ+ की ओर से/ Appellant…

DCIT, CENTRAL CIRCLE- 4(3), KOLKATA, 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…

DCIT, CC-4(3), KOLKATA, KOLKATA vs. RAJESH JAIN, KOLKATA

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

ITA 1005/KOL/2024[2018-19]Status: DisposedITAT Kolkata17 Dec 2024AY 2018-19

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…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD

ITA 1717/HYD/2017[2009-10]Status: HeardITAT Hyderabad07 Oct 2024AY 2009-10

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

For Appellant: Shri K.K. ChaitanyaFor Respondent: Smt. Mamata Choudhary
Section 132Section 139(1)Section 143(3)Section 147Section 153ASection 80I

…:1: ITA Nos. 1717 to 1720/Hyd/2017 & IN THE INCOME TAX APPELLATE TRIBUNAL SPECIAL BENCH “A”, HYDERABAD BEFORE JUSTICE (Retd.) C.V. BHADANG, PRESIDENT, SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.1717 to 1720 & 1722/Hyd/2017 Assessment Years: 2009-10 to 2012-13 and 2014-15 Vs. M/s. SEW Infrastructure Deputy Commissioner of Limited, Income Tax, 6-3-871, Snehlata, Central Circle – Greenland Roads, 2(2), Hyderabad. Begumpet, Hyderabad. PAN : AADCS4061P (Appellant) (Respondent) Assessee by: Shri K.K. Chaitanya, Senior Advocate and Shri S. Ramarao, Advocate. Revenue by: Smt. Ma…

GNANASEKARAN,CUDDALORE vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

Appeal of the assessee is partly allowed

ITA 1808/CHNY/2024[2016-17]Status: DisposedITAT Chennai21 Aug 2024AY 2016-17

Bench: Shri Mahavir Singh & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1807 & 1808/Chny/2024 िनधा"रण वष"/Assessment Years :2015-16 & 2016-17 Shri Gnanasekaran, The Assistant Commissioner 21, Thirowpathi Amman Koil Street , Vs. Of Income Tax, Cuddalore-607 002. Central Circle -1(1) Pan: Acvpg-5138-J Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri P.M.Kathir, AdvocateFor Respondent: Shri R.Clement Ramesh Kumar, CIT
Section 132Section 139(1)Section 153ASection 234A

…आयकरअपीलीयअिधकरण आयकरअपीलीयअिधकरण,‘ सी’"यायपीठ आयकरअपीलीयअिधकरण आयकरअपीलीयअिधकरण चे"ई "यायपीठ "यायपीठ,चे"ई "यायपीठ चे"ई चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी "ी महावीर "सह "ी "ी महावीर "सह महावीर "सह, उपा"य" एवं"ी महावीर "सह उपा"य" एवं"ी उपा"य" एवं"ी एस उपा"य" एवं"ी रघुनाथा, लेखा सद"यके सम" लेखा सद"यके सम" लेखा सद"यके सम" लेखा सद"यके सम" एस.आर आर. . . . रघुनाथा एस एस आर आर रघुनाथा रघुनाथा BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1807 & 1808/CHNY/2024 िनधा"रण वष"/Assessment Years :2015-16 & 2016-17 Shri Gnanasekaran, Th…

GNANASEKARAN,CUDDALORE vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

Appeal of the assessee is partly allowed

ITA 1807/CHNY/2024[2015-16]Status: DisposedITAT Chennai21 Aug 2024AY 2015-16

Bench: Shri Mahavir Singh & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1807 & 1808/Chny/2024 िनधा"रण वष"/Assessment Years :2015-16 & 2016-17 Shri Gnanasekaran, The Assistant Commissioner 21, Thirowpathi Amman Koil Street , Vs. Of Income Tax, Cuddalore-607 002. Central Circle -1(1) Pan: Acvpg-5138-J Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri P.M.Kathir, AdvocateFor Respondent: Shri R.Clement Ramesh Kumar, CIT
Section 132Section 139(1)Section 153ASection 234A

…आयकरअपीलीयअिधकरण आयकरअपीलीयअिधकरण,‘ सी’"यायपीठ आयकरअपीलीयअिधकरण आयकरअपीलीयअिधकरण चे"ई "यायपीठ "यायपीठ,चे"ई "यायपीठ चे"ई चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी "ी महावीर "सह "ी "ी महावीर "सह महावीर "सह, उपा"य" एवं"ी महावीर "सह उपा"य" एवं"ी उपा"य" एवं"ी एस उपा"य" एवं"ी रघुनाथा, लेखा सद"यके सम" लेखा सद"यके सम" लेखा सद"यके सम" लेखा सद"यके सम" एस.आर आर. . . . रघुनाथा एस एस आर आर रघुनाथा रघुनाथा BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1807 & 1808/CHNY/2024 िनधा"रण वष"/Assessment Years :2015-16 & 2016-17 Shri Gnanasekaran, Th…

ST. JOHN FREIGHT SYSTEMS PVT. LTD.,,TUTUCORIN vs. DCIT, CC-1,, MADURAI

In the result appeals filed in ITA Nos

ITA 2900/CHNY/2019[2010-11]Status: DisposedITAT Chennai06 Apr 2023AY 2010-11

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"",एवं (ी अ"ण खोडिपया, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI ARUN KHODPIA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.188 & 2898 to 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 to 2010-11 v. M/s.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., of Income Tax, C-98, SIPCOT Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [PAN:AAACS 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant…

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 2899/CHNY/2019[2009-10]Status: DisposedITAT Chennai06 Apr 2023AY 2009-10

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"",एवं (ी अ"ण खोडिपया, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI ARUN KHODPIA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.188 & 2898 to 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 to 2010-11 v. M/s.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., of Income Tax, C-98, SIPCOT Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [PAN:AAACS 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant…

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 2898/CHNY/2019[2008-09]Status: DisposedITAT Chennai06 Apr 2023AY 2008-09

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"",एवं (ी अ"ण खोडिपया, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI ARUN KHODPIA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.188 & 2898 to 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 to 2010-11 v. M/s.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., of Income Tax, C-98, SIPCOT Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [PAN:AAACS 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant…

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 188/CHNY/2019[2007-08]Status: DisposedITAT Chennai06 Apr 2023AY 2007-08

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"",एवं (ी अ"ण खोडिपया, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI ARUN KHODPIA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.188 & 2898 to 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 to 2010-11 v. M/s.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., of Income Tax, C-98, SIPCOT Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [PAN:AAACS 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant…

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 512/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…me filed u/s 153A of the act:- PCIT V JSW Steel Ltd. [2020] 115 taxmann.com 165 (Bombay) ACIT V Splendor Landbase Limited ( ITA No. 2461/Del/2016) CIT V. B G Shirke Construction Technology ( P) Ltd. (2017) 246 Taxman 300 ( Bombay) ACIT V. V N Deva Doss (2013) 32 Taxmann.com 133 Naresh T Wadhwani V DCIT (2014) 68 SOT 235 ( Pune-Trib) ITO V. Gajraj Constructions (2015) 62 Taxmann.com 18 Malpani Estates V ACIT (2014) 44 Taxmann.com 242 DCIT V. Eversmile Construction Co.(P.) Ltd. [2013] 33 taxmann.com 657 (Mumbai – Trib.) 12. In the present case as the claim for deduction was enhanced by the assessee which was on acc…

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 511/NAG/2016[2008-09]Status: DisposedITAT Nagpur25 Jul 2022AY 2008-09

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…me filed u/s 153A of the act:- PCIT V JSW Steel Ltd. [2020] 115 taxmann.com 165 (Bombay) ACIT V Splendor Landbase Limited ( ITA No. 2461/Del/2016) CIT V. B G Shirke Construction Technology ( P) Ltd. (2017) 246 Taxman 300 ( Bombay) ACIT V. V N Deva Doss (2013) 32 Taxmann.com 133 Naresh T Wadhwani V DCIT (2014) 68 SOT 235 ( Pune-Trib) ITO V. Gajraj Constructions (2015) 62 Taxmann.com 18 Malpani Estates V ACIT (2014) 44 Taxmann.com 242 DCIT V. Eversmile Construction Co.(P.) Ltd. [2013] 33 taxmann.com 657 (Mumbai – Trib.) 12. In the present case as the claim for deduction was enhanced by the assessee which was on acc…

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 499/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…me filed u/s 153A of the act:- PCIT V JSW Steel Ltd. [2020] 115 taxmann.com 165 (Bombay) ACIT V Splendor Landbase Limited ( ITA No. 2461/Del/2016) CIT V. B G Shirke Construction Technology ( P) Ltd. (2017) 246 Taxman 300 ( Bombay) ACIT V. V N Deva Doss (2013) 32 Taxmann.com 133 Naresh T Wadhwani V DCIT (2014) 68 SOT 235 ( Pune-Trib) ITO V. Gajraj Constructions (2015) 62 Taxmann.com 18 Malpani Estates V ACIT (2014) 44 Taxmann.com 242 DCIT V. Eversmile Construction Co.(P.) Ltd. [2013] 33 taxmann.com 657 (Mumbai – Trib.) 12. In the present case as the claim for deduction was enhanced by the assessee which was on acc…

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 498/NAG/2016[2007-08]Status: DisposedITAT Nagpur25 Jul 2022AY 2007-08

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…me filed u/s 153A of the act:- PCIT V JSW Steel Ltd. [2020] 115 taxmann.com 165 (Bombay) ACIT V Splendor Landbase Limited ( ITA No. 2461/Del/2016) CIT V. B G Shirke Construction Technology ( P) Ltd. (2017) 246 Taxman 300 ( Bombay) ACIT V. V N Deva Doss (2013) 32 Taxmann.com 133 Naresh T Wadhwani V DCIT (2014) 68 SOT 235 ( Pune-Trib) ITO V. Gajraj Constructions (2015) 62 Taxmann.com 18 Malpani Estates V ACIT (2014) 44 Taxmann.com 242 DCIT V. Eversmile Construction Co.(P.) Ltd. [2013] 33 taxmann.com 657 (Mumbai – Trib.) 12. In the present case as the claim for deduction was enhanced by the assessee which was on acc…

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 438/NAG/2016[2010-11]Status: DisposedITAT Nagpur25 Jul 2022AY 2010-11

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…me filed u/s 153A of the act:- PCIT V JSW Steel Ltd. [2020] 115 taxmann.com 165 (Bombay) ACIT V Splendor Landbase Limited ( ITA No. 2461/Del/2016) CIT V. B G Shirke Construction Technology ( P) Ltd. (2017) 246 Taxman 300 ( Bombay) ACIT V. V N Deva Doss (2013) 32 Taxmann.com 133 Naresh T Wadhwani V DCIT (2014) 68 SOT 235 ( Pune-Trib) ITO V. Gajraj Constructions (2015) 62 Taxmann.com 18 Malpani Estates V ACIT (2014) 44 Taxmann.com 242 DCIT V. Eversmile Construction Co.(P.) Ltd. [2013] 33 taxmann.com 657 (Mumbai – Trib.) 12. In the present case as the claim for deduction was enhanced by the assessee which was on acc…

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 436/NAG/2016[2005-06]Status: DisposedITAT Nagpur25 Jul 2022AY 2005-06

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…me filed u/s 153A of the act:- PCIT V JSW Steel Ltd. [2020] 115 taxmann.com 165 (Bombay) ACIT V Splendor Landbase Limited ( ITA No. 2461/Del/2016) CIT V. B G Shirke Construction Technology ( P) Ltd. (2017) 246 Taxman 300 ( Bombay) ACIT V. V N Deva Doss (2013) 32 Taxmann.com 133 Naresh T Wadhwani V DCIT (2014) 68 SOT 235 ( Pune-Trib) ITO V. Gajraj Constructions (2015) 62 Taxmann.com 18 Malpani Estates V ACIT (2014) 44 Taxmann.com 242 DCIT V. Eversmile Construction Co.(P.) Ltd. [2013] 33 taxmann.com 657 (Mumbai – Trib.) 12. In the present case as the claim for deduction was enhanced by the assessee which was on acc…

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CIT V. B G Shirke Construction Technology ( P) Ltd. (2017) 246 Taxman 300 ( Bombay) ACIT v. V N Deva Doss (32 Taxmann.com 133) — Cited in 23 Judgments | BharatTax