CIT v. Janardhan Dass

170 Taxmann 113High Court2008#9479 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Judgments citing CIT v. Janardhan Dass

GURUVENDRA SINGH ,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, KOTA, KOTA

In the result, appeal of the assessee is allowed

ITA 144/JPR/2023[2016-17]Status: DisposedITAT Jaipur07 Dec 2023AY 2016-17

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

For Appellant: Sh. Rohan Sogani (CA)For Respondent: Sh. A. S. Nehra (Addl. CIT) a
Section 142(1)Section 143(2)Section 143(3)Section 548Section 54B

…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, AM vk;dj vihy la-@ITA. No. 144/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 Guruvendra Singh cuke ACIT, Vs. Sogariya Road, Circle-01, Poonam Colony, Ramdas Nagar, Kota Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: DCDPS 2668 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rohan Sogani (CA) jktLo dh vksj ls@ Revenue by…

SMT. SEEMA AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1185/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SMT. PUJA AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1184/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SMT. SHALINI AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1183/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SHRI SURESH AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1182/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SMT. MRIDUL AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1181/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SMT. SEEMA AGARWAL ,KOLKATA vs. DCIT, C.C.- 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1180/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SHRI RAMESH AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1179/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SHRI MANISH AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1178/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SHRI RAJNISH AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1177/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

MR.LEMES E. D'SOUZA,MUMBAI vs. ITO WARD 21(3)(3), MUMBAI

In the result, appeal filed by the assessee in ITA No

ITA 5802/MUM/2013[2009-10]Status: DisposedITAT Mumbai10 Apr 2017AY 2009-10

Bench: Shri D.T. Garasia & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.5802/Mum/2013 ("नधा"रण वष" / Assessment Years : 2009-10) Mr. Lemes E. D’ Souza, Ito – Ward 21(3)(3), बनाम/ Alk Bricks Factory Room No. 507, 5 Th Floor, V. Company, C-11, Pratyakshakar Behind Sakinaka, Bhavan, Motor Training School, B.K.C. Bandra, Opp. Janseva Decoilers, Mumbai – 400 051. Sakinaka, Mumbai – 400 072. "थायी लेखा सं./Pan :Aadpd7091 H (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri M. SubramanianFor Respondent: Shri Rajesh Kumar Yadev
Section 143(3)Section 2(47)(V)Section 45Section 54ESection 54F

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.5802/Mum/2013 ("नधा"रण वष" / Assessment Years : 2009-10) Mr. Lemes E. D’ Souza, ITO – Ward 21(3)(3), बनाम/ ALK Bricks Factory Room No. 507, 5 th floor, v. Company, C-11, Pratyakshakar Behind Sakinaka, Bhavan, Motor Training School, B.K.C. Bandra, Opp. Janseva Decoilers, Mumbai – 400 051. Sakinaka, Mumbai – 400 072. "थायी लेखा सं./PAN :AADPD7091 H (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by : Shri M.…

CIT v. Janardhan Dass (170 Taxmann 113) — Cited in 11 Judgments | BharatTax