CIT v. Brandix Mauritius

158 Taxmann.com 247Supreme Court of India2024#6304 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Also reported as

297 Taxmann 228

Sections most often in play

Section 115BBESection 148Section 151Section 143(3)Section 69ASection 69CSection 37Section 147

Issues it is cited on

section 282a(1)section 65asection 282asection 140apurposive interpretationreal income theoryfaceless assessment schemesection 140approval under section 151section 65bsection 65section 151a

Judgments citing CIT v. Brandix Mauritius

RAMASAMY KANDASAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, the appeal of the assessee is allowed

ITA 2023/CHNY/2025[2012-13]Status: DisposedITAT Chennai19 Nov 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.2023/Chny/2025 िनधा"रण वष"/Assessment Year: 2012-13 V. Ramasamy Kandasamy, The Ito, No.4/76, Sf No.927, Sukkaliyur, Ward-1, Karur-639 003. Karur. [Pan: Ajgpk 4945 H]

For Appellant: Mr.H. Yeshwanth KumarFor Respondent: Ms.R. Anitha, Addl.CIT
Section 143(2)Section 143(3)Section 147Section 151

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2023/Chny/2025 िनधा"रण वष"/Assessment Year: 2012-13 v. Ramasamy Kandasamy, The ITO, No.4/76, SF No.927, Sukkaliyur, Ward-1, Karur-639 003. Karur. [PAN: AJGPK 4945 H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.H. Yeshwanth Kumar, Advocate ""यथ" क" ओर से /Respondent by : Ms.R. Anitha, Addl.CIT सुनवाईक"तारीख/Date of…

SHANTHA ALIAS SHANTHAMMA,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(4), BANGALORE

ITA 465/BANG/2025[2020-21]Status: DisposedITAT Bangalore04 Sept 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Deepak, AdvocateFor Respondent: Shri Murali Mohan M, CIT (DR)
Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 465/Bang/2025 Assessment Year: 2020-21 Shantha Alias Shanthamma, V Sudhindranath, No.51/7/1, Chitrakoot, Ratna Avenue, Richmond Road, Bangalore - 560 025. PAN - ASYPS 3056 Q Vs. The Dy. Commissioner of Income Tax, Circle - 2(4), Bangalore. APPELLANT RESPONDENT Assessee by : Shri Deepak, Advocate Revenue by : Shri Murali Mohan M, CIT (DR) Date of hearing : 17.07.2025 Date of Pronouncement : 04.09.2025 ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed…

DCIT, MUMBAI vs. J KUMAR INFRAPROJECTS LIMITED, MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4593/MUM/2024[2017-18]Status: DisposedITAT Mumbai03 Jul 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

DCIT CC 5-1, MUMBAI, MUMBAI vs. J KUMAR INFRAPROJECTS LIMITED , MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4591/MUM/2024[2018-19]Status: DisposedITAT Mumbai03 Jul 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

DCIT CC 5 1 MUMBAI, MUMBAI vs. JAGDISHKUMAR M GUPTA , MUMBAI

Appeal of the department is dismissed

ITA 4584/MUM/2024[2019-20]Status: DisposedITAT Mumbai03 Jul 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 4112/Mum/2024 2019-20 J Kumar Madanlal DCIT , CC -5(1) Gupta J Kumar Room No. 426, 4th 4111/Mum/2024 2021-22 4110/Mum/2024 2022.23 House, CTS No. Floor, Kautilya 448, 448/1, 449, Bhavan, BKC, Subhash Road, Bandra, Mumbai – Vile Parle (E), 400051. Mumbai PAN AACPG2753N 4584/Mum/2024 2019-20 DCIT , CC -5(1) J Kumar Madanlal Room No. 426, 4th Gupta J Kumar 4583/Mum/2024 2020-21 Floor, Kautilya House, CTS No. 4582/Mum/2024 2021-22 Bhava…

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4153/MUM/2024[2020-21]Status: DisposedITAT Mumbai03 Jul 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4151/MUM/2024[2022-23]Status: DisposedITAT Mumbai03 Jul 2025AY 2022-23

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4150/MUM/2024[2019-20]Status: DisposedITAT Mumbai03 Jul 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

MS. SHREE WAHEGURU FASHIONS PVT. LTD.,RING ROAD, SURAT vs. PCIT , AAYAKAR BHAVAN, SURAT

In the result, appeal of the assessee is allowed

ITA 402/SRT/2024[2020-21]Status: DisposedITAT Surat03 Apr 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.402/Srt/2024 Assessment Year: (2020-21) (Hybrid Hearing) M/S Shree Waheguru Fashions Principal Commissioner Of बनाम/ Pvt. Ltd., B-1110, Radha Krishna Vs. Income-Tax (Central), Textile Market, Ring Road, Surat Central Circle-1, Surat, Aayakar - 395002 Bhavan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aahcs 9568 H (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 132Section 132(4)Section 143(2)Section 144Section 147Section 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.402/SRT/2024 Assessment Year: (2020-21) (Hybrid Hearing) M/s Shree Waheguru Fashions Principal Commissioner of बनाम/ Pvt. Ltd., B-1110, Radha Krishna Vs. Income-tax (Central), Textile Market, Ring Road, Surat Central Circle-1, Surat, Aayakar - 395002 Bhavan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAHCS 9568 H (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Rasesh Shah, CA राज" की ओर से /Respondent…

SACHIN VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - II, KANPUR

In the result, all the appeals are allowed

ITA 59/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.(SS)A. Nos.41 & 42/Lkw/2022 Assessment Years:2012-13 & 13-14 & I.T.(SS)A. Nos.43 to 45/Lkw/2022 Assessment Years:2016-17 to 18-19 M/s Standard Frozen Foods Vs. Dy. C.I.T., Exports Pvt. Ltd., Central Circle-II, 2-1/1347, New Shivpuri, Kanpur. Hapur. PAN:AAQCS8231E (Appellant) (Respondent) I.T.(SS)A. Nos.46 to 49/Lkw/2022 Assessment Years:2012-13 to 15-16 M/s Standard Agro Vet Pvt. Ltd., Vs. Dy. C.I.T., 2-1/1347, New Shivpuri, Central Circle-II,…

KAMAL KANT VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, KANPUR

In the result, all the appeals are allowed

ITA 53/LKW/2022[2018-2019]Status: HeardITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.(SS)A. Nos.41 & 42/Lkw/2022 Assessment Years:2012-13 & 13-14 & I.T.(SS)A. Nos.43 to 45/Lkw/2022 Assessment Years:2016-17 to 18-19 M/s Standard Frozen Foods Vs. Dy. C.I.T., Exports Pvt. Ltd., Central Circle-II, 2-1/1347, New Shivpuri, Kanpur. Hapur. PAN:AAQCS8231E (Appellant) (Respondent) I.T.(SS)A. Nos.46 to 49/Lkw/2022 Assessment Years:2012-13 to 15-16 M/s Standard Agro Vet Pvt. Ltd., Vs. Dy. C.I.T., 2-1/1347, New Shivpuri, Central Circle-II,…

M/S STANDARD FROZEN FOODS EXPORTS PVT LTD,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-II, KANPUR

In the result, all the appeals are allowed

ITA 45/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.(SS)A. Nos.41 & 42/Lkw/2022 Assessment Years:2012-13 & 13-14 & I.T.(SS)A. Nos.43 to 45/Lkw/2022 Assessment Years:2016-17 to 18-19 M/s Standard Frozen Foods Vs. Dy. C.I.T., Exports Pvt. Ltd., Central Circle-II, 2-1/1347, New Shivpuri, Kanpur. Hapur. PAN:AAQCS8231E (Appellant) (Respondent) I.T.(SS)A. Nos.46 to 49/Lkw/2022 Assessment Years:2012-13 to 15-16 M/s Standard Agro Vet Pvt. Ltd., Vs. Dy. C.I.T., 2-1/1347, New Shivpuri, Central Circle-II,…

M/S RANA & JOSHI BUILDTECH P LTD,INDORE vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

ITA 229/IND/2023[2015-16]Status: DisposedITAT Indore26 Sept 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Rana & Joshi Buildtech Pr. Cit-1 Pvt. Ltd. Bhopal (Formerly Known As M/S Rana Buildtech Pvt. Ltd. ) Vs. 218 Civil Lines, Below Dainik Bhaskar Office Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcr9858P Assessee By Shri S.N. Agrawal Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 11.09.2024 Date Of Pronouncement 26 .09.2024

Section 143(3)Section 263Section 271E

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER M/s. Rana & Joshi Buildtech Pr. CIT-1 Pvt. Ltd. Bhopal (formerly known as M/s Rana Buildtech Pvt. Ltd. ) Vs. 218 Civil Lines, Below Dainik Bhaskar Office Vidisha (Appellant / Assessee) (Respondent/ Revenue) PAN: AAFCR9858P Assessee by Shri S.N. Agrawal AR Revenue by Shri Ram Kumar Yadav, CIT-DR Date of Hearing 11.09.2024 Date of Pronouncement 26 .09.2024 O R D E R Per Vijay Pal Rao, JM : This appeal by assessee is directed against…

L.K. EXPORTS,MUMBAI vs. ITO MUM-W-(199)(91), WARD 23(2)(1), MUMBAI, MUMBAI

ITA 3582/MUM/2024[2013-14]Status: DisposedITAT Mumbai21 Aug 2024AY 2013-14

Bench: Justice (Retd.) C.V. Bhadang & Shri B.R. Baskaran: A.Y : 2013-14

For Appellant: Shri Rajesh C. ShahFor Respondent: Shri Manoj Kumar Sinha
Section 143(1)Section 143(3)Section 144BSection 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER : A.Y : 2013-14 L.K. Exports, Vs. Income Tax Officer, Office No. JE-1240, 1st floor, Ward-23(2)(1), Mumbai. Bharat Diamond Bourse, (Respondent) Bandra Kurla Complex, Bandra (E), Mumbai 400 051. PAN : AABFL0160D (Appellant) Appellant by : Shri Rajesh C. Shah Respondent by : Shri Manoj Kumar Sinha Date of Hearing : 21/08/2024 Date of Pronouncement : 21/08/2024 O R D E R PER JUSTICE (RETD.) C.V. BHADANG, PRESIDENT : By this appeal, the appellant-assessee is cha…

ILABAHEN VIRALKUMAR MEHTA,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3, ANAND

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

ITA 17/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad16 Jul 2024AY 2012-13

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad Has Arisen From The

For Appellant: Ms. Kinjal V. Shah, A.RFor Respondent: Shri Sanjay Jain, Sr. D.R
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Ramit Kochar, Accountant Member Assessment Year 2012-13 Mrs. Ilabahen The Income Tax Viralkumar Mehta Officer,Ward-3, Prop. Ila Medical v. S P Complex, Agency, Income Tax 27, Krishna Housing office, Beside Society Station Road, C.K. Hall, Anand-388001, Mayfair Road, Gujarat Anand-388001 PAN: BABPM9646N Gujarat (Appellant) (Respondent) Assessee by: Ms. Kinjal V. Shah, A.R. Revenue by: Shri Sanjay Jain, Sr. D.R. Date of hearing : 08-07-2024 Date of pronouncement : 08-07-2024 आदेश/ORDER This appeal in ITA No. 17/Ahd/2024 for assessment…

SRISHTI ASSOCIATES,KOTA, RAJASTHAN vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA-RAJASTHAN

ITA 587/JPR/2024[2018-19]Status: DisposedITAT Jaipur16 Jul 2024AY 2018-19
Section 132Section 132(4)Section 139(1)Section 143(2)Section 153CSection 153DSection 246ASection 44A

…ITA NO. 587/JP/2024 SRISHTI ASSOCIATES VS ACIT, CENTRAL CIRCLE, KOTA 2 Brief facts of the case are that the assessee is a partnership firm. The business of the assessee is construction of building and real estate. The Appellant firm has three partners named as Shri Om Prakash Sharma, Shri Ajay Khatri, and Shri Sanjay Khatri. The assessee filed its return of income of Rs. 6,27,310/- on 30.10.2018 u/s 139(1) of IT Act. The Appellant entered into a joint development agreement with M/s URS Gehna through its partner Shri Upendra Soni, for construction of building project named 'Royal Imperia'. As per this development…

THE ACIT CENTRAL-1, BHOPAL vs. SMT MEENAKSHI SARAIYA, BHOPAL

In the result, appeal of the revenue and CO are dismissed

ITA 231/IND/2023[2018-19]Status: DisposedITAT Indore29 May 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit (Central)- Smt. Meenakshi Saraiya Bhopal E-13/111, Arera Colony Vs. Bhopal (Appellant / Revenue) (Respondent/ Assessee) Pan: Anrps3407K Revenue By Shri Ashish Goyal & N.D. Patwa, Ars Assessee By Shri Ila Parmar, Cit- Dr

Section 132Section 132(4)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ACIT (Central)- Smt. Meenakshi Saraiya Bhopal E-13/111, Arera Colony Vs. Bhopal (Appellant / Revenue) (Respondent/ Assessee) PAN: ANRPS3407K Revenue by Shri Ashish Goyal & N.D. Patwa, ARs Assessee by Shri Ila Parmar, CIT- DR CO No.02/Ind/2024 (Arising out of ITA No.231/Ind/2023) (Assessment Year: 2018-19) Smt. Meenakshi Saraiya ACIT (Central)- E-13/111, Arera Colony Bhopal Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN…

PEOPLES FORUM,BHUBANESWAR,ODISHA vs. COMMISSIONER OF INCOME TAX(EXEMPTION), CIT(EXEMPTION)HYDERABAD

In the result, appeal filed by the assessee stands allowed and the stay petition stands dismissed as withdrawn

ITA 358/CTK/2023[Not Applicable]Status: DisposedITAT Cuttack22 Apr 2024

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwals.P. No.12/Ctk/2023 People People Forums Forums, Hig-97, Vs. Cit (Exemptions), Cit (Exemptions), Dharma Vihar, Khandagiri, Dharma Vihar, Khandagiri, Hyderabad Hyderabad Bhubaneswar Bhubaneswar Pan/Gir No Pan/Gir No.Aaatpo 2214 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Agrawala, Ca/S.K.Hota, Adv /S.K.Hota, Adv Revenue By : Shri Sanjay Kumar, Ld : Shri Sanjay Kumar, Ld Cit Dr

For Appellant: Shri S.K.Agrawala, CA/S.K.Hota, AdvFor Respondent: Shri Sanjay Kumar, ld
Section 12ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER S.P. No.12/CTK/2023 People People Forums Forums, HIG-97, Vs. CIT (Exemptions), CIT (Exemptions), Dharma Vihar, Khandagiri, Dharma Vihar, Khandagiri, Hyderabad Hyderabad Bhubaneswar Bhubaneswar PAN/GIR No PAN/GIR No.AAATPO 2214 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri S.K.Agrawala, CA/S.K.Hota, Adv /S.K.Hota, Adv Revenu…

DHANTERASH SALES PRIVATE LIMITED. ,KOLKATA vs. ITO,WARD-12(1), KOLKATA. , KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 1184/KOL/2023[2014-15]Status: DisposedITAT Kolkata26 Feb 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.1184/Kol/2023 Assessment Year: 2014-15 Dhanterash Sales Pvt. Ltd………….........................…………………….……Appellant 229, Ajc Bose Road, Kolkata – 700020. [Pan: Aadcd2722L] Vs. Ito, Ward-12(1), Kolkata………..…..…….…..….........…........……...…..…..Respondent Appearances By: Shri Akkal Dudhewala, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 21, 2024 Date Of Pronouncing The Order : February 26, 2024 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 01.11.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 143(3)Section 250Section 263Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member I.T.A. No.1184/Kol/2023 Assessment Year: 2014-15 Dhanterash Sales Pvt. Ltd………….........................…………………….……Appellant 229, AJC Bose Road, Kolkata – 700020. [PAN: AADCD2722L] vs. ITO, Ward-12(1), Kolkata………..…..…….…..….........…........……...…..…..Respondent Appearances by: Shri Akkal Dudhewala, AR, appeared on behalf of the appellant. Shri Abhijit Kundu, CIT- DR, appeared on behalf of the Respondent. Date of concluding the hearing : February 21, 2024 Date of pronouncing t…