CIT v. Gurinder Singh Bawa

386 ITR 483High Court2016#176 most cited

What is CIT v. Gurinder Singh Bawa authority for?

If no incriminating material is found during a search operation regarding a particular issue, then no addition can be made concerning that issue in an assessment under section 153A of the Income-tax Act.

416

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Gurinder Singh Bawa · Gurinder Singh Bawa · 386 ITR 483 · Section 153A · Section 132 · incriminating material · no addition · search assessment scope · assessment in search cases · undisclosed income

Also reported as

79 Taxmann.com 398

Sections most often in play

Section 153ASection 143(3)Section 132Section 148Section 147Section 153CSection 132ASection 132(4)

Issues it is cited on

section 158b(b)section 158bb(1)section 153(a)casus omissussection 158bbaccumulated profitsdeemed dividendretracted statementsection 2(22)section 2(22)(e)section 153a(1)section 132a

Judgments citing CIT v. Gurinder Singh Bawa

M/S. Viraj Profiles Ltd, Mumbai vs. DCIT Cent . Cir 3(2), Mumbai

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

ITA 1773/MUM/2021[2013-14]Status: DisposedITAT Mumbai26 Apr 2023AY 2013-14

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 153ASection 153A(1)(b)Section 37Section 40A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘J’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 1772/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1773/Mum/2021 (A.Y. 2013-14) Vs. DCIT, Circle 3(2) Viraj Profiles Limited Ground and First Floor Room No. 1923 Viraj Towers, Near Western 19th Floor Express Highway Metro Air India Building Station, Andheri East Nariman Point Mumbai-400 069. Mumbai-400 021. (Appellant) (Respondent) I.T.A. No. 2211/Mum/2021 (A.Y. 2012-13) I.T.A. No. 2212/Mum/2021 (A.Y. 2013-14) Vs. Viraj Profiles Limited DCIT, Circle 3(2) Room No. 1923 Ground and First…

DCIT, CC-7(3), Mumbai vs. Satish Jagannath Aggarwal, Mumbai

In the result, the appeal of the revenue stand dismissed

ITA 2818/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Apr 2023AY 2014-15
For Appellant: Rushabh MehtaFor Respondent: Krishna Kumar
Section 132Section 143(3)Section 153Section 153ASection 153CSection 158B

…P a g e | 1 DCIT, CC-6(3) Vs. Satish Jagannath Aggarwal IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Deputy Commissioner of Vs. Satish Jagannath Income Tax, CC-6(3) Aggarwal, Room No. 655, Aaykar Jagan Kutir Sher E Bhavan, M.K. Road, Punjab, Mahakali Caves Mumbai – 400020 Road, Andheri (East) Mumbai – 400093 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPA6712G Appellant .. Respondent Appellant by : Rushabh Mehta Respondent by : Krishna Kumar Date of Hearing 10.04.2023 Date of Pronouncement 20.04.2023 आदेश / O R D E R Per…

Asstt. Commr. of Income Tax, Cen. Cir-1, Rajkot vs. Rajeshkumar Govindbhai Patel, Rajkot

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 26/RJT/2021[2007-08]Status: DisposedITAT Rajkot12 Apr 2023AY 2007-08

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

…Gutgutia 96 taxmann.com 468 (SC) (III) CIT Cen-III vs. Kabul Chawla [2015] 61 taxmann.com 412 (Del] (IV) CIT v. IBC Knowledge Park (P) Ltd. 385 ITR 346 (Kar) (V) Pr. CIT-2 v. Salasar Stock Broking Ltd. [ITA No. 264/2016 (VI) CIT v. Gurinder Singh Bawa (2017) 386 ITR 483 (Bom.). (VII) Pr. CIT v. Mahesh Kumar Gupta [ITANO. 810/2016 (VIII) Pr. CIT v. Ram Avtar Verma [2017] 395 ITR 252 (IX) Pr.CIT v. Sunrise Finlease (P) Ltd. [2018] 89 taxmann.com 5.48 Now, coming to the facts and circumstances of the present case, the search revealed nothing incriminating. Further, the post search proceedings also revealed nothing…

Asstt. Commr. of Income Tax, Cen. Cir-1, Rajkot vs. Rajeshkumar Govindbhai Patel, Rajkot

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 25/RJT/2021[2006-07]Status: DisposedITAT Rajkot12 Apr 2023AY 2006-07

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

…Gutgutia 96 taxmann.com 468 (SC) (III) CIT Cen-III vs. Kabul Chawla [2015] 61 taxmann.com 412 (Del] (IV) CIT v. IBC Knowledge Park (P) Ltd. 385 ITR 346 (Kar) (V) Pr. CIT-2 v. Salasar Stock Broking Ltd. [ITA No. 264/2016 (VI) CIT v. Gurinder Singh Bawa (2017) 386 ITR 483 (Bom.). (VII) Pr. CIT v. Mahesh Kumar Gupta [ITANO. 810/2016 (VIII) Pr. CIT v. Ram Avtar Verma [2017] 395 ITR 252 (IX) Pr.CIT v. Sunrise Finlease (P) Ltd. [2018] 89 taxmann.com 5.48 Now, coming to the facts and circumstances of the present case, the search revealed nothing incriminating. Further, the post search proceedings also revealed nothing…

ACIT, Central Circle-2(1), Mumbai vs. M/S Rishabraj Infra Pvt. Ltd, Mumbai

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

ITA 3246/MUM/2022[2015-16]Status: DisposedITAT Mumbai05 Apr 2023AY 2015-16

Bench: Shri B R Baskaran & Shir Pavan Kumar Gadaleita Nos. 3246/Mum/2022 (A.Y: 2015-16) Acit, C.Circle -2(1), Vs. Rishabraj Infrapvtltd., Old Cgo Bldg, 804, 212, 2Nd Floor, B Wing, 8Th Floor, M.K. Road, Bldg No. 3, Hari Om Mumbai – 400020. Plaza, Mg Road, Boravali (E), Mumbai-400066. Pan/Gir No. : Aadcv2975P Appellant .. Respondent Appellant By : Ms.Riddhi Mishra.Dr Revenue By : Mr.Karan Jain.Ar Date Of Hearing 18.04.2023 Date Of Pronouncement 24.04.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-48, Mumbai Passed U/Sec 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Ms.Riddhi Mishra.DRFor Respondent: Mr.Karan Jain.AR
Section 143(2)Section 143(3)Section 153ASection 153CSection 68

…Reliance was placed on the following decisions in support of her contentions: - 16 (i). Pr.CIT v. Meeta Gutgutia [ 82 taxmann.com 287 (Del)] SLP dismissed by Hon'ble Supreme Court which is reported in 96 taxmann.com 468 (SC). (ii). CIT v. Gurinder Singh Bawa [386 ITR 483 (BOM)] (iii)CIT v. Kabul Chawla [380 ITR 573 (Del)] (iv). CIT v. Continental Warehousing Corporation [374 ITR 645 (BOM)] (v)CIT v. Anil Kumar Bhatia [352 ITR 493 (Del)] (vi)Brij Bhushan Singal&Ors v. ACIT in ITA.Nos. 1412 to 141/Del/18 order dated 31.10.2018 (vii). Shri Sanjay and Smt. Aarti Singal v. DCIT in ITA.Nos. 706, 707, 709/Chd/18, order…

The Dy.Comm. of Income Tax, Central Circle-5(1) ., Mumbai vs. M/S. Shah & Parikh, Mumbai

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

ITA 2704/MUM/2022[2015-16]Status: DisposedITAT Mumbai04 Apr 2023AY 2015-16

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadalethe Dcit, Vs. M/S Shah & Parikh Central Circle 5(1), 2, Vallabh Niwas, Room No. 1928, 19Th Malviya Road, Floor, Air India Bldg, Vile Parle(E), Nariman Point, Mumbai-400057 Mumbai – 400021. Pan/Gir No. : Aajfs4684D Appellant .. Respondent

For Appellant: Shri.Dr. Kishor Dhule CIT-DR &For Respondent: Shri. JP Bairagra
Section 132Section 143(3)Section 153ASection 68Section 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER The DCIT, Vs. M/s Shah & Parikh Central Circle 5(1), 2, Vallabh Niwas, Room No. 1928, 19th Malviya Road, Floor, Air India Bldg, Vile Parle(E), Nariman Point, Mumbai-400057 Mumbai – 400021. PAN/GIR No. : AAJFS4684D Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akhilesh Pevekar. AR Date of Hearing 06.02.2023 Date of Pronouncement 03.04.2023 आदेश / O R D E R PER…

The Dy Comm. of Income Tax, Central Circle-5(1), Mumbai vs. M/S Rps Infra Projects Private Limited, Mumbai

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

ITA 2625/MUM/2022[2015-16]Status: DisposedITAT Mumbai04 Apr 2023AY 2015-16

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadalethe Dcit, Vs. M/S Rps Priti Jv, Central Circle 5(1), C-113, Shyamkamal Room No. 1928, 19Th Bldg, 27 Tejpal Road, Floor, Air India Bldg, Agarwal Market, Vile Nariman Point, Parle (E), Mumbai – 400021. Mumbai-400057. Pan/Gir No. : Aabar7230F Appellant .. Respondent

For Appellant: Shri.Dr. Kishor Dhule CIT-DR &For Respondent: Shri. JP Bairagra
Section 132Section 132(4)Section 143(3)Section 153ASection 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER The DCIT, Vs. M/s RPS Priti JV, Central Circle 5(1), C-113, Shyamkamal Room No. 1928, 19th Bldg, 27 Tejpal Road, Floor, Air India Bldg, Agarwal Market, Vile Nariman Point, Parle (E), Mumbai – 400021. Mumbai-400057. PAN/GIR No. : AABAR7230F Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akhilesh Pevekar. AR Date of Hearing 06.02.2023 Date of Pronouncement 18.04.…

M/S. Sriram Power & Steel Pvt. Ltd., Ramgarh vs. Pr. CIT(C), Patna

In the result, both the appeals of the assessee are allowed

ITA 21/RAN/2021[2011-12]Status: DisposedITAT Ranchi31 Mar 2023AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 132(1)Section 143(2)Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “RANCHI” BENCH: RANCHI VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 20 & 21 /RAN/2021 Assessment Years : 2010-11 & 2011-12 M/s Sriram Power & Steel Pvt. Ltd. Vs. PCIT, Central-Patna (PAN: AAFCS 1323 N) Appellant / (अपीलाथ") Respondent / (""यथ") 19.01.2023 Date of Hearing / सुनवाई क" "त"थ Date of Pronouncement / 31.03.2023 आदेश उ"घोषणा क" "त"थ For the Appellant / Shri Devesh Poddar, Advocate "नधा#$रती क" ओर से For the Respondent / Rinku Singh, CITDR Shri Pranov Kr. Koley, Sr.DR राज(व क" ओर से ORDE…

M/S. Sriram Power & Steel Pvt. Ltd., Ramgarh vs. Pr. CIT(C), Patna

In the result, both the appeals of the assessee are allowed

ITA 20/RAN/2021[2010-11]Status: DisposedITAT Ranchi31 Mar 2023AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 132(1)Section 143(2)Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “RANCHI” BENCH: RANCHI VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 20 & 21 /RAN/2021 Assessment Years : 2010-11 & 2011-12 M/s Sriram Power & Steel Pvt. Ltd. Vs. PCIT, Central-Patna (PAN: AAFCS 1323 N) Appellant / (अपीलाथ") Respondent / (""यथ") 19.01.2023 Date of Hearing / सुनवाई क" "त"थ Date of Pronouncement / 31.03.2023 आदेश उ"घोषणा क" "त"थ For the Appellant / Shri Devesh Poddar, Advocate "नधा#$रती क" ओर से For the Respondent / Rinku Singh, CITDR Shri Pranov Kr. Koley, Sr.DR राज(व क" ओर से ORDE…

The Dy Comm. of Income Tax, Central Circle-5(1) ., Mumbai vs. Rps Infra Projects Private Limited, Mumbai

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

ITA 2710/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Mar 2023AY 2014-15

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadale

For Appellant: Shri.Dr. Kishor Dhule CIT-DR &For Respondent: Shri. JP Bairagra
Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 2679/Mum/2022 (A.Y: 2015-16) ITA No. 2673/Mum/2022 (A.Y: 2018-19) The DCIT, Vs. M/s. RPS Infra Central Circle 5(1), Projects Pvt Ltd Room No. 1928, 19th C, 113 Shyam Kamal, Floor, Air India Bldg, 27, Tejpal Road, Vile Nariman Point, Parle (E), Mumbai – 400021. Mumbai – 400057 PAN/GIR No. : AADCR3607E Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akhile…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Speco Infrastructure, Mumbai

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

ITA 2706/MUM/2022[2014-2015]Status: DisposedITAT Mumbai28 Mar 2023AY 2014-2015

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadale

For Appellant: Shri.Dr. Kishor Dhule CIT-DR &For Respondent: Shri. JP Bairagra
Section 132Section 143(3)Section 153ASection 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 2705/Mum/2022 (A.Y: 2015-16) ITA No. 2703/Mum/2022 (A.Y: 2017-18) The DCIT, Vs. M/s.SpecoInfrastructure Central Circle 5(1), C-110, Shyam Kamal, Room No. 1928, 19th 27, Tejapl Road, Floor, Air India Bldg, Agarwal Mkt, Nariman Point, Vile Parle(E), Mumbai – 400021. Mumbai - 400057 PAN/GIR No. : ACEFS4960M Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akh…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Priti Construction, Mumbai

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

ITA 2674/MUM/2022[2015-16]Status: DisposedITAT Mumbai28 Mar 2023AY 2015-16

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadale

For Appellant: Shri.Dr. Kishor Dhule CIT-DR &For Respondent: Shri. JP Bairagra
Section 132Section 143(3)Section 153Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 2672/Mum/2022 (A.Y: 2016-17) The DCIT, Vs. M/s. Priti Central Circle 5(1), Constructions Room No. 1928, 19th C, 113 Shyam Kamal, Floor, Air India Bldg, 27, Tejpal Road, Vile Nariman Point, Parle (E), Mumbai – 400021. Mumbai-400057 PAN/GIR No. : AAAFP0516A Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akhilesh Pevekar. AR Date of Hearing 06.02.2023 Date…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Saket Infra Projects Private Limited, Mumbai

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

ITA 2668/MUM/2022[2014-2015]Status: DisposedITAT Mumbai27 Mar 2023AY 2014-2015

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadale

For Appellant: Shri.Dr. Kishor Dhule CIT-DR &For Respondent: Shri. JP Bairagra
Section 132Section 143(3)Section 153Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 2675/Mum/2022 (A.Y: 2015-16) ITA No. 2678/Mum/2022 (A.Y: 2017-18) The DCIT, Vs. M/s. Saket Infra Central Circle 5(1), Projects Pvt Ltd., Room No. 1928, 19th L3-308, the Summit Floor, Air India Bldg, Bay, Service Road, WE Nariman Point, Highway, Vile Parle (E) Mumbai – 400021. Mumbai-400057. PAN/GIR No. : AAKCS4532L Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagr…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 193/RPR/2019[2017-18]Status: DisposedITAT Raipur27 Mar 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA Nos.188 to 193/RPR/2019 (ननधाारण वषा / Assessment Year :2012-2013 to 2017-2018) ACIT, Central Circle-1, Raipur(CG) Vs M/s Lord Buddha Educational Society, M/s Raipur Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arisi…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 192/RPR/2019[2016-17]Status: DisposedITAT Raipur27 Mar 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA Nos.188 to 193/RPR/2019 (ननधाारण वषा / Assessment Year :2012-2013 to 2017-2018) ACIT, Central Circle-1, Raipur(CG) Vs M/s Lord Buddha Educational Society, M/s Raipur Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arisi…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 191/RPR/2019[2015-16]Status: DisposedITAT Raipur27 Mar 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA Nos.188 to 193/RPR/2019 (ननधाारण वषा / Assessment Year :2012-2013 to 2017-2018) ACIT, Central Circle-1, Raipur(CG) Vs M/s Lord Buddha Educational Society, M/s Raipur Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arisi…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 190/RPR/2019[2014-15]Status: DisposedITAT Raipur27 Mar 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA Nos.188 to 193/RPR/2019 (ननधाारण वषा / Assessment Year :2012-2013 to 2017-2018) ACIT, Central Circle-1, Raipur(CG) Vs M/s Lord Buddha Educational Society, M/s Raipur Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arisi…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 189/RPR/2019[2013-14]Status: DisposedITAT Raipur27 Mar 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA Nos.188 to 193/RPR/2019 (ननधाारण वषा / Assessment Year :2012-2013 to 2017-2018) ACIT, Central Circle-1, Raipur(CG) Vs M/s Lord Buddha Educational Society, M/s Raipur Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arisi…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 188/RPR/2019[2012-13]Status: DisposedITAT Raipur27 Mar 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA Nos.188 to 193/RPR/2019 (ननधाारण वषा / Assessment Year :2012-2013 to 2017-2018) ACIT, Central Circle-1, Raipur(CG) Vs M/s Lord Buddha Educational Society, M/s Raipur Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arisi…

Semit Pharmaceuticals & Chemicals Pvt. Ltd., Mumbai vs. DCIT, CC- 34, Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 7526/MUM/2018[2008-09]Status: DisposedITAT Mumbai24 Mar 2023AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 115JSection 143(3)Section 14ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘G’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 6997/Mum/2018 (A.Y. 2006-07) I.T.A. No. 7526/Mum/2018 (A.Y. 2008-09) I.T.A. No. 6999/Mum/2018 (A.Y. 2010-11) I.T.A. No. 7000/Mum/2018 (A.Y. 2011-12) I.T.A. No. 1971/Mum/2019 (A.Y. 2013-14) Vs. DCIT, CC-34 M/s. Semit Pharmaceuticals Pvt. Ltd. Mumbai Unit No. A-38, Royal Industrial Estate 5B Naigaon Cross Road Wadala, Mumbai-400 031. (Appellant) (Respondent) Assessee by Shri Mani Jain Department by Dr. Kishor Dhule Date of Hearing 08.02.2023 Date of Pronouncement 24.03.2023…