How many judgments cite CIT v. B.N. Bhattacharya & Another?

1,656 judgments on BharatTax cite CIT v. B.N. Bhattacharya & Another (118 ITR 461), spanning 2012 to 2026.

Which sections of the Income Tax Act does CIT v. B.N. Bhattacharya & Another come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 250, Section 144, Section 143(3), Section 142(1).

CIT v. B.N. Bhattacharya & Another

118 ITR 461Supreme Court of India1997#19 most cited

What is CIT v. B.N. Bhattacharya & Another authority for?

Appealing a tax assessment requires more than just filing the appeal; it involves actively pursuing it. The assessee must effectively engage with the appellate process.

1,656

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. B.N. Bhattacharya · 118 ITR 461 · appeal · pursuing appeal · effectively pursuing appeal · filing appeal · assistance from assessee · opportunity of being heard · section 250 · section 250(6)

Sections most often in play

Section 147 Section 148 Section 250 Section 144 Section 143(3)Section 142(1)Section 250(6)Section 144B

Issues it is cited on

section 250(6)speaking order section 25 opportunity of being heard section 250 condonation of delay section 69a appeal before the tribunal section 142(1)section 144 section 148 section 147

Judgments citing CIT v. B.N. Bhattacharya & Another

M/S. Vegan Colloids Ltd., Bhiwani vs. CIT, Hisar

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

ITA 5818/DEL/2014[2008-09]Status: DisposedITAT Delhi02 Jan 2018AY 2008-09

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2008-09] M/S Vegan Colloids Ltd Vs. The C.I.T Railway Road, Siwani Hisar Distt. Bhiwani

For Appellant: NoneFor Respondent: Shri Vijay Verma, CIT-DR

Section 253Section 282

…iwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 7. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 8. Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd. (supra), the appeal is dismissed for non prosecution with a liberty to assessee to move appropriate application and correct the defect wha…

M/S Rosemount Merchants (P) Ltd., Kolkata vs. ITO, WD-4(2), Kolkata

In the result, the appeal of the assessee is dismissed for non-prosecution

ITA 903/KOL/2016[2008-09]Status: DisposedITAT Kolkata01 Jan 2018AY 2008-09

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Hon’Ble Sri M.Balaganesh, Am ] I.T.A No. 903/Kol/2016 Assessment Year : 2008-09 M/S Rosemount Merchants (P) Ltd. -Vs.- I.T.O, Wd-4(2), Kolkata [Pan : Aadcr 8721 R] (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Goutam Patra, Addl. CIT Sr. DR

Section 147

…the appeal filed by the assessee is liable to be dismissed for non prosecution. For this view we find support from the following decisions :- 2 M/s Rosemount Merchants (P)Ltd. A.Yr.2008-09 “1. In the case of CIT vs B.N.Bhattachrjee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that : “The appeal does not mean merely filing of the appeal but effectively pursuing it.” 2. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at the instance of the assessee in default made following observation in their order…

Anil Hospitality Ventures Ltd., Ahmedabad vs. The Income Tax Officer, Ward-1(2), Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 2059/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad21 Dec 2017AY 2009-10

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Respondent: Shri Mudit Nagpal, Sr. DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘Ckhkhkhkh’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD सव"ी एन.के. "ब"लैया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.2059/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2009-10) Anil Hospitality Ventures ITO, बनाम/ Ltd. Ward -1(2), Vs. 301, Aniket Marketing, A-Wing, Room No.302, 3rd Floor, C.G. Road, Ahmedabad – 380 009 Pratyaksh Kar Bhavan, Panjarapole, Ambawadi, Ahmedabad – 380 015. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCA 3146 P…

Manoj Verma, New Delhi vs. ACIT, Circle-58(1(, New Delhi

In the result, the appeal filed by the assessee is dismissed for non- prosecution

ITA 4902/DEL/2017[2007-08]Status: DisposedITAT Delhi21 Dec 2017AY 2007-08

Bench: Shri R.S. Syalassessment Year : 2007-08 Manoj Verma, Vs. Acit, C/O Ssar & Associates, Cas, Circle-58(1), 4852/24, 1St Floor, New Delhi. Near Sanjivan Hospital, Ansari Road, Darya Ganj, New Delhi. Pan: Ackpv2908A Assessee By : None Deptt. By : Shri Amit Jain, Sr. Dr

For Appellant: None

…ears that the assessee is not interested in prosecuting his appeal. The appeal filed by the assessee is, therefore, liable to be dismissed, for non-prosecution. My above view finds support from the following decisions:- 1. CIT vs. B.N. Bhattachargee & anr., 118 ITR 461, wherein their Lordships have held: “The appeal does not mean merely filing of the appeal but effectively pursuing it.” 2. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.), wherein, while dismissing the reference made at the instance of the assessee in default, their Lordships made the following observation:- “If the party, at whose i…

Smt. Bina C. Rohra L/H. of Late Chandru Dasumal Rohra, Vadodara vs. The Income Tax Officer, (Intl. Taxn. ), Baroda

In the result, appeal filed by the assessee is dismissed

ITA 1741/AHD/2015[2007-08]Status: DisposedITAT Ahmedabad19 Dec 2017AY 2007-08

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Respondent: Shri Mudit Nagpal, Sr. DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘Ckhkhkhkh’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD सव"ी एन.के. "ब"लैया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.1741/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2007-08) Legal Heirs of Late Shri Income Tax Officer, बनाम/ Chandru Dasumal Rohra International Taxation Vs. Smt. Bina C. Rohra, Income Tax 114 CEO Building, Department, DIP, Dubai Aayakar Bhavan Race Course Circle, Baroda – 390 007 "थायी लेखा सं./जीआइआर सं./PAN/GIR No.…

Lisa Finvest Pvt. Ltd., Baroda vs. The ACIT, Circle-1(2), Baroda

In the result, appeal filed by the assessee is dismissed

ITA 1711/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad19 Dec 2017AY 2010-11

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Respondent: Shri Mudit Nagpal, Sr. DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘Ckhkhkhkh’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD सव"ी एन.के. "ब"लैया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.1711/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2010-11) Lisa Finvest Pvt. Ltd. ACIT, बनाम/ Gokul Bunglow, Cir – 1(2), Vs. Nr. Inox Multiplex, Race Baroda. Course, Baroda "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACL 3940 M .. (अपीलाथ" /Appellant) (""यथ" / Respondent) --None-- अपीलाथ" ओर से / Appellant by : ""यथ" क"…

Shri Amit Sakalchand Patel, Ahmedabad vs. The Dy.CIT, Circle-9, Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 1570/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad19 Dec 2017AY 2011-12

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Respondent: Shri Mudit Nagpal, Sr. DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘Ckhkhkhkh’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD सव"ी एन.के. "ब"लैया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.1570/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2011-12) Shri Amit Sakalchand Patel, DCIT, बनाम/ 5, Nala Complex, Income Tax Circle – 9, Vs. Dafnala Road, Shahibaug, Ahmedabad. Ahmedabad – 380 004 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ADGPP 6344 K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) --None-- अपीलाथ" ओर से…

Shri Sakalchand Ramdas Patel, Ahmedabad vs. The ACIT (OSD), Circle-9, Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 1569/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad19 Dec 2017AY 2011-12

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Respondent: Shri Mudit Nagpal, Sr. DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘Ckhkhkhkh’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD सव"ी एन.के. "ब"लैया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.1569/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2011-12) Shri Sakalchand Ramdas ACIT(OSD), बनाम/ Patel, Circle – 9, Vs. 5, Nala Complex, Ahmedabad. Dafnala road, Shahibaug, Ahmedabad – 380 004 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AGCPP 9239 N .. (अपीलाथ" /Appellant) (""यथ" / Respondent) --None-- अपीलाथ" ओर से / Ap…

Sri Dibyendu Das, Kolkata vs. JCIT, RG-39, Kolkata

In the result, the appeal of the assessee is dismissed for non-prosecution

ITA 910/KOL/2015[2004-2005]Status: DisposedITAT Kolkata18 Dec 2017AY 2004-2005

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr. A.L. Saini, Am] I.T.A No.910/Kol/2015 Assessment Year : 2004-05 Sri Dibyendu Das -Vs.- J.C.I.T, Range-39 Kolkata Kolkata [Pan :Adlpd3450H) (Appellant) (Respondent) For The Appellant : None For The Respondent : U.Dasgupta, Addl.Cit (Dr) Date Of Hearing : 18.12.2017. Date Of Pronouncement : 18.12.2017. Order Per Dr. Arjun Lal Saini, Am

For Appellant: NoneFor Respondent: U.Dasgupta, Addl.CIT (DR)

…is not interested to prosecute the appeal. Hence the appeal filed by the assessee is liable to be dismissed for non prosecution. For this view we find support from the following decisions :- “1. In the case of CIT vs B.N.Bhattachrgee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that : “The appeal does not mean merely filing of the appeal but effectively pursuing it.” 2 Sri Dibyendu das A.Yr.2004-05 3. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at the instance of the assessee in default made foll…

Shri Aniruddhsinh Valkubha Kathi, Bhavnagar vs. The Income Tax Officer, Ward-1(2), Bhavnagar

In the result, appeal filed by the assessee is dismissed

ITA 35/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad13 Dec 2017AY 2010-11

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Respondent: Shri Sumit Kumar Verma, Sr.DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘Ckhkhkhkh’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD सव"ी एन.के. "ब"लैया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.35/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2010-11) Shri Aniruddhsinh Valkubha ITO, बनाम/ Kathi, Ward-1(2), Vs. 313, 3rd Floor Surabhi Mall Bhavnagar. Waghawadi Road, Bhavnagar-364 002 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AGWPK 8476 G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) --None-- अपीलाथ" ओर से / Appella…

M/S Shanti Builder & Promoters, Agra vs. DCIT-1, Agra

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

ITA 97/AGR/2016[2012-13]Status: DisposedITAT Agra11 Dec 2017AY 2012-13

Bench: Shri A. D. Jain

…ollowing case laws: I.T.A No. 97/Agra/2016 2 1. CIT vs. Multiplan India Ltd. 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P& H) 4. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC) 3. Respectfully following the view taken in the cases cited (supra), I dismiss the appeal filed by the assessee for non prosecution. The assessee may, however, get it revived by showing sufficient cause for non-appearance. 4. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 11/12/2017. (…

Sh. Sudershan Kumar, New Delhi vs. ITO, New Delhi

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

ITA 395/DEL/2017[2012-13]Status: DisposedITAT Delhi11 Dec 2017AY 2012-13

Bench: Sh. N. K. Sainiita No. 395/Del/2017 : Asstt. Year : 2012-13 Sh. Sudershan Kumar, Vs Income Tax Officer, S/O Sh. Jaswant Singh, Ward-44(3), R/O J-127, First Floor, Front Side, New Delhi-110002 Gali No. 9, Mohan Garden, Uttam Nagar, New Delhi-110059 (Appellant) (Respondent) Pan No. Adspk2136N Assessee By : None Revenue By : Ms. Ashima Neb, Sr. Dr Date Of Hearing : 11.12.2017 Date Of Pronouncement : 11.12.2017 Order This Is An Appeal By The Assessee Against The Order Dated 27.10.2016 Of Ld. Cit(A)-15, Delhi.

For Appellant: NoneFor Respondent: Ms. Ashima Neb, Sr. DR

…iwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 3 Sudershan Kumar 7. So, respectfully by following the view taken in the cases cited supra, we dismiss the appeal for non-prosecution. The assessee is at liberty to request for setting aside this order by moving an applicatio…

M/S. Diamond Jewels Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeals as well as cross objections of the

ITA 1154/DEL/2013[2010-11]Status: DisposedITAT Delhi05 Dec 2017AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Respondent: Ms. Rachna Singh, CIT-D.R

…f Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same, the appeal of the assessee is dismissed as un-admitted. We, therefore, following the above decisions, dismiss the appeals and cross objections of the assessees. 4. In the result, appeals as well as cr…

M/S. Diamond Hut India Private Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeals as well as cross objections of the

ITA 1153/DEL/2013[2010-11]Status: DisposedITAT Delhi05 Dec 2017AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Respondent: Ms. Rachna Singh, CIT-D.R

Shri Ramprasad Khati, Indore vs. The ITO 3(3), Indore

In the result, the appeals filed by the

ITA 670/IND/2016[2010-11]Status: DisposedITAT Indore04 Dec 2017AY 2010-11

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Ble

…peals of the assessee are liable for 2 Rameshwar Khatri – ITA No. 669/Ind/2016 Ramprasad Khatri ITA 670/Ind/2016 dismissal. Our view is supported by the following judicial pronouncements: i) In the case of CIT v. B.N. Bhattachargee and another, reported in 118 ITR 461 (relevant pages 477 and 478) wherein their Lordships have held that: “The appeal does not mean merely filing of the appeal but effectively pursuing it.” ii) In the case of Estate of late TukojiraoHolkar v. CWT, 223 ITR 480 (M.P.) while dismissing the reference made at the instance of the assessee in default made following observation in their or…

Shri Rameshwar Khati, Indore vs. The ITO 3(3), Indore

In the result, the appeals filed by the

ITA 669/IND/2016[2010-11]Status: DisposedITAT Indore04 Dec 2017AY 2010-11

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Ble

M/S. Madhya Pradesh Madhya Kshetra Vidyut Vitran Company Ltd., Bhopal vs. The DCIT 2(1), Bhopal

In the result, the appeal filed by the assessee

ITA 1056/IND/2016[2009-10]Status: DisposedITAT Indore04 Dec 2017AY 2009-10

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Blea.Y. 2009-10

…these facts, we are of the view that the appeal of the assessee is liable for 2 M/s M.P. Vidyut Vitaran Company dismissal. Our view is supported by the following judicial pronouncements: i) In the case of CIT v. B.N. Bhattachargee and another, reported in 118 ITR 461 (relevant pages 477 and 478) wherein their Lordships have held that: “The appeal does not mean merely filing of the appeal but effectively pursuing it.” ii) In the case of Estate of late TukojiraoHolkar v. CWT, 223 ITR 480 (M.P.) while dismissing the reference made at the instance of the assessee in default made following observation in their or…

The ACIT, 1(1), Bhopal vs. M/S. M.P. State Cooperative Housing Federation Society, Bhopal

In the result, the appeal filed by the assessee

ITA 1055/IND/2016[2013-14]Status: DisposedITAT Indore04 Dec 2017AY 2013-14

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Blea.Y. 2009-10

Shri Bharat Ramchand Shyamdasani, Ahmedabad vs. The Income Tax Officer, Ward-10(2), Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 3438/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad29 Nov 2017AY 2010-11

Bench: Shri Pramod Kumar & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No.3438/Ahd/2014 ("नधा"रण वष" / Assessment Year: 2010-11) Bharat Ramchand Income Tax Officer, बनाम/ Shyamdasani, Ward 10(2), Vs. 1St Floor, Shilp Building, Ahmedabad. C.G. Road, Ahmedabad - 380009 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Agdps 4225 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) --None-- अपीलाथ" ओर से / Appellant By : ""यथ" क" ओर से/Respondent By : Shri Jayant Jhaveri, Sr. D.R.

For Respondent: Shri Jayant Jhaveri, Sr. D.R

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘,’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सव"ी izeksn dqekj izeksn dqekj izeksn dqekj, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । izeksn dqekj BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.3438/Ahd/2014 ("नधा"रण वष" / Assessment Year: 2010-11) Bharat Ramchand Income Tax Officer, बनाम/ Shyamdasani, Ward 10(2), Vs. 1st floor, Shilp Building, Ahmedabad. C.G. Road, Ahmedabad - 380009 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AGDPS 4225 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent)…

Ambalal Sarabhai Enterprises Limited, Baroda vs. The Dy.CIT., Com.Circle-1(1), Baroda

In the result, appeal filed by the assessee is dismissed

ITA 3137/AHD/2011[1982-83]Status: DisposedITAT Ahmedabad29 Nov 2017AY 1982-83

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Respondent: Shri V. K. Singh, Sr. D.R

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘डी’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD U;kf;d lnL; ds le{kA loZJh iznhi dqekj dsfM;k] ys[kk lnL; ,oa egkohn izlkn] loZJh iznhi dqekj dsfM;k] ys[kk lnL; ,oa egkohn izlkn] U;kf;d lnL; ds le{kA loZJh iznhi dqekj dsfM;k] ys[kk lnL; ,oa egkohn izlkn] loZJh iznhi dqekj dsfM;k] ys[kk lnL; ,oa egkohn izlkn] U;kf;d lnL; ds le{kA U;kf;d lnL; ds le{kA BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.3137/Ahd/2011 ("नधा"रण वष" / Assessment Year :1982-83) Ambalal Sarabhai DCIT, बनाम/ En…