CIT v. Jansampark Advertising & Marketing (P.) Ltd.

56 Taxmann.com 286High Court2015#478 most cited

What is CIT v. Jansampark Advertising & Marketing (P.) Ltd. authority for?

The Commissioner of Income-tax (Appeals) has an independent statutory obligation to conduct proper inquiries and verify facts, especially when the Assessing Officer has failed to do so. The CIT(A) must ensure effective inquiry is carried out before deleting additions or accepting additional evidence.

196

judgments rely on this decision, according to BharatTax’s citation analysis of 367,164 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Jansampark Advertising · Jansampark Advertising · 375 ITR 373 · CIT(A) obligation to inquire · independent verification of facts · section 250(4) · Rule 46A · additional evidence · deleting additions · unexplained investments · cash credits · duty of appellate authority

Also reported as

375 ITR 373

Sections most often in play

Section 1961Section 143(3)Section 68Section 132Section 142(1)Section 153ASection 132(4)Section 153C
Read the full judgment

Issues it is cited on

section 292ccsummons under section 131section 250(4)dumb documentssection 132(4a)section 292cchildloose paperssatisfaction notesection 131section 292section 29

Judgments citing CIT v. Jansampark Advertising & Marketing (P.) Ltd.

Asstt Commissioner of Income Tax Central Circle-2(1), Mumbai vs. Shri Pratap Uttam Purohit, Mumbai

ITA 2196/MUM/2022[2012-13]Status: DisposedITAT Mumbai29 Aug 2023AY 2012-13

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar Purohit, C.AFor Respondent: Shri Manoj Kumar Sinha, Sr. A.R
Section 132Section 132(4)Section 142(1)Section 143(3)Section 153ASection 153CSection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.2194, 2193, 2195 & 2196/M/2022 Assessment Years: 2013-14, 2016-17, 2015-16 & 2012-13 Asst. Commissioner of Mr. Pratap Uttam Purohit, Income Tax, 307, Jalaram Business Central Circule-2(1), Centre, Vs. Room No.804, 8th Floor, Ganjawala Lane, Old CGO Annex Bldg., Borivali West, M.K. Road, Mumbai – 400 092 Mumbai - 400020 PAN: AHCPP6451F (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar Purohit, C.A. Revenue by : Shri Manoj Kumar Sinha,…

Asstt Commissioner of Income Tax Central Circle-2(1), Mumbai vs. Shri Pratap Uttam Purohit, Mumbai

ITA 2195/MUM/2022[2015-16]Status: DisposedITAT Mumbai29 Aug 2023AY 2015-16

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar Purohit, C.AFor Respondent: Shri Manoj Kumar Sinha, Sr. A.R
Section 132Section 132(4)Section 142(1)Section 143(3)Section 153ASection 153CSection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.2194, 2193, 2195 & 2196/M/2022 Assessment Years: 2013-14, 2016-17, 2015-16 & 2012-13 Asst. Commissioner of Mr. Pratap Uttam Purohit, Income Tax, 307, Jalaram Business Central Circule-2(1), Centre, Vs. Room No.804, 8th Floor, Ganjawala Lane, Old CGO Annex Bldg., Borivali West, M.K. Road, Mumbai – 400 092 Mumbai - 400020 PAN: AHCPP6451F (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar Purohit, C.A. Revenue by : Shri Manoj Kumar Sinha,…

Asstt Commissioner of Income Tax Central Circle-2(1), Mumbai vs. Shri Pratap Uttam Purohit, Mumbai

ITA 2194/MUM/2022[2013-14]Status: DisposedITAT Mumbai29 Aug 2023AY 2013-14

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar Purohit, C.AFor Respondent: Shri Manoj Kumar Sinha, Sr. A.R
Section 132Section 132(4)Section 142(1)Section 143(3)Section 153ASection 153CSection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.2194, 2193, 2195 & 2196/M/2022 Assessment Years: 2013-14, 2016-17, 2015-16 & 2012-13 Asst. Commissioner of Mr. Pratap Uttam Purohit, Income Tax, 307, Jalaram Business Central Circule-2(1), Centre, Vs. Room No.804, 8th Floor, Ganjawala Lane, Old CGO Annex Bldg., Borivali West, M.K. Road, Mumbai – 400 092 Mumbai - 400020 PAN: AHCPP6451F (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar Purohit, C.A. Revenue by : Shri Manoj Kumar Sinha,…

Asstt Commissioner of Income Tax Central Circle-2(1), Mumbai vs. Shri Pratap Uttam Purohit, Mumbai

ITA 2193/MUM/2022[2016-17]Status: DisposedITAT Mumbai29 Aug 2023AY 2016-17

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar Purohit, C.AFor Respondent: Shri Manoj Kumar Sinha, Sr. A.R
Section 132Section 132(4)Section 142(1)Section 143(3)Section 153ASection 153CSection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.2194, 2193, 2195 & 2196/M/2022 Assessment Years: 2013-14, 2016-17, 2015-16 & 2012-13 Asst. Commissioner of Mr. Pratap Uttam Purohit, Income Tax, 307, Jalaram Business Central Circule-2(1), Centre, Vs. Room No.804, 8th Floor, Ganjawala Lane, Old CGO Annex Bldg., Borivali West, M.K. Road, Mumbai – 400 092 Mumbai - 400020 PAN: AHCPP6451F (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar Purohit, C.A. Revenue by : Shri Manoj Kumar Sinha,…

Bhandari Gold and Jewellers Private Limited, Mumbai vs. CIT (Appeal), NFAC - Delhi

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 1619/MUM/2022[2017-2018]Status: DisposedITAT Mumbai19 Jul 2023AY 2017-2018

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bledcit – 6(1)(2) V. M/S. Bandari Gold & Jewellers Pvt. Ltd., 407, Bussaudyog Bhavan Room No. 538B, 5Th Floor Tokersi, Jivraj Road, Sewree Aayakar Bhavan, M.K. Road Mumbai - 400015 Mumbai - 400020 Pan: Aadcb1291J (Appellant) (Respondent)

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER DCIT – 6(1)(2) v. M/s. Bandari Gold and Jewellers Pvt. Ltd., 407, BussaUdyog Bhavan Room No. 538B, 5th Floor Tokersi, Jivraj Road, Sewree Aayakar Bhavan, M.K. Road Mumbai - 400015 Mumbai - 400020 PAN: AADCB1291J (Appellant) (Respondent) ITA.No. 1619/MUM/2022 (A.Y. 2017-18) M/s. Bandari Gold and Jewellers Pvt. Ltd., v. CIT(A) 407, 4th Floor Room No. 401, 4th Floor Udyog Bhavan C-Block, Civic Center Tokersi, Jivraj Road, Sewree Delhi Mumbai -…

Cy. CIT 6(1) (2), Mumbai vs. M/S. Bhandari Gold & Jewellers Pvt. Ltd, Mumbai

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 1564/MUM/2022[2017-18]Status: DisposedITAT Mumbai19 Jul 2023AY 2017-18

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bledcit – 6(1)(2) V. M/S. Bandari Gold & Jewellers Pvt. Ltd., 407, Bussaudyog Bhavan Room No. 538B, 5Th Floor Tokersi, Jivraj Road, Sewree Aayakar Bhavan, M.K. Road Mumbai - 400015 Mumbai - 400020 Pan: Aadcb1291J (Appellant) (Respondent)

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER DCIT – 6(1)(2) v. M/s. Bandari Gold and Jewellers Pvt. Ltd., 407, BussaUdyog Bhavan Room No. 538B, 5th Floor Tokersi, Jivraj Road, Sewree Aayakar Bhavan, M.K. Road Mumbai - 400015 Mumbai - 400020 PAN: AADCB1291J (Appellant) (Respondent) ITA.No. 1619/MUM/2022 (A.Y. 2017-18) M/s. Bandari Gold and Jewellers Pvt. Ltd., v. CIT(A) 407, 4th Floor Room No. 401, 4th Floor Udyog Bhavan C-Block, Civic Center Tokersi, Jivraj Road, Sewree Delhi Mumbai -…

Assistant Commissioner of Income Tax, Circle 2(1), Raipur vs. Psa Construction, Raipur

In the result, appeal of the revenue is dismissed

ITA 145/RPR/2018[2015-16]Status: DisposedITAT Raipur17 Jul 2023AY 2015-16

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri Piyush Tripathi, Sr. DR
Section 133ASection 145(3)Section 250(4)Section 253

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.145/RPR/2018 (Assessment Years: 2014-2015) ACIT, Circle-2(1), Raipur Vs PSA Construction, 24B, South Avenue, Choubey Colony Raipur PAN No. :AAHFP 3578 K (अपीलाथ" /Appellant) (""यथ" / Respondent) .. : Shri Veekaas S Sharma, CA िनधा"रती क" ओर से /Assessee by राज"व क" ओर से /Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 01/05/2023 घोषणा क" तार"ख/Dat…

ITO, Ward- 16(1), New Delhi vs. Mahadev Dairy Pvt. Ltd., New Delhi

In the result, the appeal of the revenue is partly allowed

ITA 4380/DEL/2018[2012-13]Status: DisposedITAT Delhi07 Jul 2023AY 2012-13

Bench: Sh. N. K. Billaiya & Ms. Astha Chandraassessment Year: 2017-18 Ito Mahadev Dairy Pvt. Ltd. Ward- 16 (1) Vs C-16, 101 First Floor, New Delhi Gurunanak Pura, Laxmi Nagar, Delhi -110092 Pan No.Aahcm1300K (Appellant) (Respondent)

Section 133(6)Section 250(4)Section 36(1)Section 68

…quiry by the Assessing Officer (hereinafter referred as “the AO”) but without making enquiry or directing further enquiry u/s 250(4) of the Act as laid down by Hon’ble Delhi High Court in case of CIT vs Jansamparlc Advertising and Marketing (P) Limited (2015) 375 ITR 373? 3. Whether on the facts and circumstances of the case, the Ld. C1T(A) is legally justified in deleting addition u/s 68 of the Act by holding that creditworthiness of investors was proved by mere production of papers relating to identity of investors, copies of bank statement and use of banking channel by ignoring the ratio decidendi as laid dow…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri Sharad Goel, Raipur

In the result appeal of the revenue stands dismissed, in terms of our observations herein above

ITA 93/RPR/2020[2011-12]Status: DisposedITAT Raipur07 Jul 2023AY 2011-12

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Smt. Ila M. Parmar, CIT-DR
Section 250(4)Section 45(3)

…आयकर अपीलीय अधिकरण, रायपुर न्यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याधयक सदस्य एिं श्री अरुण खोड़वपया, लेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.93/RPR/2020 (Assessment Year: 2011-2012) ACIT-1(1), Raipur Vs Shri Sharad Goel, Lodhipara Chowk, Raipur (CG) PAN No. :AGVPG 5894 M (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. : Shri Amit M. Jain, Advocate धििााररती की ओर से /Assessee by राजस्ि की ओर से /Revenue by : Smt. Ila M. Parmar, CIT-DR सुििाई की तारीख / Date of Hearing : 13/04/2023 घोषणा की तारीख/Date…

Dandamudi Avanindra Kumar, Secunderabad vs. ITO, Ward-11(1), Hyderabad

In the result, the appeals of Revenue and assessee for A

ITA 74/HYD/2015[2009-10]Status: DisposedITAT Hyderabad28 Jun 2023AY 2009-10

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos. 52 & 53/Hyd/2015 (निर्धारण वर्ा / Assessment Years: 2007-08 & 2009-10) The Income Tax Officer, Vs. Shri Dandamudi Avanindra Ward – 10(2), Kumar, 88, Gunrock Enclave, Hyderabad. Secunderabad. Pan : Acnpd1893R. अपीलार्थी / Assessee प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita Nos.73 & 74/Hyd/2015 (निर्धारण वर्ा / Assessment Years: 2007-08 & 2009-10) Shri Dandamudi Vs. The Income Tax Officer, Avanindra Kumar, 88, Ward – 10(2), Gunrock Enclave, Hyderabad. Secunderabad. Pan : Acnpd1893R. अपीलार्थी / Assessee प्रत्‍यर्थी / Respondent

For Appellant: Shri P. Jitendra Kumar, CAFor Respondent: Ms. T.H Vijaya Lakshmi, CIT-DR
Section 139(1)Section 139(5)Section 143(3)Section 148

…ld.CIT(A) to examine the various facts by exercising the power vested in him under the Income Tax Act and should have brought on record the correct facts backed by evidence as held in the case of Jansampark Advertising & Marketing Pvt. Ltd reported in (2015) 56 Taxmann.com 286 (Delhi). No justification was brought on record by the Ld. CIT(A), while granting the relief to the Page 14 of 17 D. Avanindra Kumar assessee. In our view, the order passed by the ld.CIT(A) is a sketchy, non-speaking order and non-reasoned order. Hence, we cancel the order passed by the ld.CIT(A) being bad in law. 14. In view of the abov…

Dandamudi Avanindra Kumar, Hyderabad vs. ITO, Ward-11(1), Hyderabad

In the result, the appeals of Revenue and assessee for A

ITA 73/HYD/2015[2007-08]Status: DisposedITAT Hyderabad28 Jun 2023AY 2007-08

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos. 52 & 53/Hyd/2015 (निर्धारण वर्ा / Assessment Years: 2007-08 & 2009-10) The Income Tax Officer, Vs. Shri Dandamudi Avanindra Ward – 10(2), Kumar, 88, Gunrock Enclave, Hyderabad. Secunderabad. Pan : Acnpd1893R. अपीलार्थी / Assessee प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita Nos.73 & 74/Hyd/2015 (निर्धारण वर्ा / Assessment Years: 2007-08 & 2009-10) Shri Dandamudi Vs. The Income Tax Officer, Avanindra Kumar, 88, Ward – 10(2), Gunrock Enclave, Hyderabad. Secunderabad. Pan : Acnpd1893R. अपीलार्थी / Assessee प्रत्‍यर्थी / Respondent

For Appellant: Shri P. Jitendra Kumar, CAFor Respondent: Ms. T.H Vijaya Lakshmi, CIT-DR
Section 139(1)Section 139(5)Section 143(3)Section 148

…ld.CIT(A) to examine the various facts by exercising the power vested in him under the Income Tax Act and should have brought on record the correct facts backed by evidence as held in the case of Jansampark Advertising & Marketing Pvt. Ltd reported in (2015) 56 Taxmann.com 286 (Delhi). No justification was brought on record by the Ld. CIT(A), while granting the relief to the Page 14 of 17 D. Avanindra Kumar assessee. In our view, the order passed by the ld.CIT(A) is a sketchy, non-speaking order and non-reasoned order. Hence, we cancel the order passed by the ld.CIT(A) being bad in law. 14. In view of the abov…

ITO, Ward-10(2), Hyderabaad, Hyderabad vs. Shri Dandamudi Avanindra Kumar, Secunderabad

In the result, the appeals of Revenue and assessee for A

ITA 53/HYD/2015[2009-10]Status: DisposedITAT Hyderabad28 Jun 2023AY 2009-10

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos. 52 & 53/Hyd/2015 (निर्धारण वर्ा / Assessment Years: 2007-08 & 2009-10) The Income Tax Officer, Vs. Shri Dandamudi Avanindra Ward – 10(2), Kumar, 88, Gunrock Enclave, Hyderabad. Secunderabad. Pan : Acnpd1893R. अपीलार्थी / Assessee प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita Nos.73 & 74/Hyd/2015 (निर्धारण वर्ा / Assessment Years: 2007-08 & 2009-10) Shri Dandamudi Vs. The Income Tax Officer, Avanindra Kumar, 88, Ward – 10(2), Gunrock Enclave, Hyderabad. Secunderabad. Pan : Acnpd1893R. अपीलार्थी / Assessee प्रत्‍यर्थी / Respondent

For Appellant: Shri P. Jitendra Kumar, CAFor Respondent: Ms. T.H Vijaya Lakshmi, CIT-DR
Section 139(1)Section 139(5)Section 143(3)Section 148

…ld.CIT(A) to examine the various facts by exercising the power vested in him under the Income Tax Act and should have brought on record the correct facts backed by evidence as held in the case of Jansampark Advertising & Marketing Pvt. Ltd reported in (2015) 56 Taxmann.com 286 (Delhi). No justification was brought on record by the Ld. CIT(A), while granting the relief to the Page 14 of 17 D. Avanindra Kumar assessee. In our view, the order passed by the ld.CIT(A) is a sketchy, non-speaking order and non-reasoned order. Hence, we cancel the order passed by the ld.CIT(A) being bad in law. 14. In view of the abov…

ITO, Ward-10(2), Hyderabaad, Hyderabad vs. Shri Dandamudi Avanindra Kumar, Secunderabad

In the result, the appeals of Revenue and assessee for A

ITA 52/HYD/2015[2007-08]Status: DisposedITAT Hyderabad28 Jun 2023AY 2007-08

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos. 52 & 53/Hyd/2015 (निर्धारण वर्ा / Assessment Years: 2007-08 & 2009-10) The Income Tax Officer, Vs. Shri Dandamudi Avanindra Ward – 10(2), Kumar, 88, Gunrock Enclave, Hyderabad. Secunderabad. Pan : Acnpd1893R. अपीलार्थी / Assessee प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita Nos.73 & 74/Hyd/2015 (निर्धारण वर्ा / Assessment Years: 2007-08 & 2009-10) Shri Dandamudi Vs. The Income Tax Officer, Avanindra Kumar, 88, Ward – 10(2), Gunrock Enclave, Hyderabad. Secunderabad. Pan : Acnpd1893R. अपीलार्थी / Assessee प्रत्‍यर्थी / Respondent

For Appellant: Shri P. Jitendra Kumar, CAFor Respondent: Ms. T.H Vijaya Lakshmi, CIT-DR
Section 139(1)Section 139(5)Section 143(3)Section 148

…ld.CIT(A) to examine the various facts by exercising the power vested in him under the Income Tax Act and should have brought on record the correct facts backed by evidence as held in the case of Jansampark Advertising & Marketing Pvt. Ltd reported in (2015) 56 Taxmann.com 286 (Delhi). No justification was brought on record by the Ld. CIT(A), while granting the relief to the Page 14 of 17 D. Avanindra Kumar assessee. In our view, the order passed by the ld.CIT(A) is a sketchy, non-speaking order and non-reasoned order. Hence, we cancel the order passed by the ld.CIT(A) being bad in law. 14. In view of the abov…

Rrpr Holding Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, Grounds No

ITA 4700/DEL/2014[2010-11]Status: DisposedITAT Delhi22 Jun 2023AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri T. Kipgen, CIT-DR
Section 139(3)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.4700/DEL/2014 Assessment Year 2010-11 RRPR Holding Private Limited Vs. Deputy Commissioner of Income B-207, Greater Kailash-I, Tax New Delhi. Circle-15(1), C.R. Building, New Delhi. TAN/PAN: AADCR1710Q (Appellant) (Respondent) Appellant by: Shri Sachit Jolly, Adv. Shri Rohit Garg, Adv. Ms. Disha Jham, Adv. Respondent by: Shri T. Kipgen, CIT-DR Date of hearing: 14.11.2022 & 24.03.2023 Date of pronouncement: 22 06 2023 O R D E R PER PRADIP KUMAR KE…

Deputy Commissioner of Income Tax, Circle-3(1), Raipur vs. M/S Kewalya Park, Civil Lines, Raipur

The appeal of the revenue is partly allowed

ITA 171/RPR/2019[2015-16]Status: DisposedITAT Raipur14 Jun 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.171/Rpr/2019 (Assessment Year: 2015-2016) Dy. Commissioner Of Income Tax , Vs M/S Kewalya Park Circle-3(1), Raipur Shop No. 14, First Floor, Bombay Market, Raipur (C.G) Pan No. :Aaifk 4253 H (अपीलाथ" /Appellant) .. (""यथ" / Respondent) : Shri G. S. Agrawal, Ca "नधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By : Shri S. K. Meena, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 12/06/2023 घोषणा क" तार"ख/Date Of Pronouncement : 14/06/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Respondent: Shri S. K. Meena, CIT-DR
Section 250(4)Section 43C

…आयकर अपील"य अ"धकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "या"यक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.171/RPR/2019 (Assessment Year: 2015-2016) Dy. Commissioner of Income Tax , Vs M/s Kewalya Park Circle-3(1), Raipur Shop No. 14, First Floor, Bombay Market, Raipur (C.G) PAN No. :AAIFK 4253 H (अपीलाथ" /Appellant) .. (""यथ" / Respondent) : Shri G. S. Agrawal, CA "नधा"रती क" ओर से /Assessee by राज"व क" ओर से /Revenue by : Shri S. K. Meena, CIT-DR सुनवाई क" तार"ख / Date of Hearing…

ACIT, Circle-47(1), New Delhi vs. Ashish Bansal, Delhi

In the result, the appeal of revenue is dismissed

ITA 7427/DEL/2018[2015-16]Status: DisposedITAT Delhi02 Jun 2023AY 2015-16
For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Kanav Bali, Sr. DR
Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2015-16 The ACIT, Circle-47(1), New Delhi Ashish Bansal, 18, Fatehpuri, Chandni Chowk, Delhi vs. PAN AALPB 2800 Q (Appellant) (Respondent) For Revenue : Shri Kanav Bali, Sr. DR For Assessee : Shri Ved Jain, Adv. Ms. Supriya Mehta, CA Date of Hearing : 24.03.2023 Date of Pronouncement : 02.06.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of CIT(A)-16, New Delhi dated 30.08.2018 for AY 2015-16. 2. The gr…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 25 & 26/Rjt/2021 & C.O. Nos. 1 & 2/Rjt/2021 Assessment Years: 2006-07 & 2007-08 Assistant Commissioner Vs Shri Rajeshkumar of Income Tax, Govindlal Patel Central Circle-1, 4th Floor, Sita Rajkot Apartment, Nr. Pradyuman Police Station Sadar Bazar, Rajkot PAN: ABPPB7559M Shri Rajeshkumar Vs Assistant Govindlal Patel Commissioner of 4th Floor, Income Tax, Sita Apartment Central Circle-1, Nr. Pradyuman Police Rajkot…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 25 & 26/Rjt/2021 & C.O. Nos. 1 & 2/Rjt/2021 Assessment Years: 2006-07 & 2007-08 Assistant Commissioner Vs Shri Rajeshkumar of Income Tax, Govindlal Patel Central Circle-1, 4th Floor, Sita Rajkot Apartment, Nr. Pradyuman Police Station Sadar Bazar, Rajkot PAN: ABPPB7559M Shri Rajeshkumar Vs Assistant Govindlal Patel Commissioner of 4th Floor, Income Tax, Sita Apartment Central Circle-1, Nr. Pradyuman Police Rajkot…

Income Tax Officer, Ward- 3(1), Raipur vs. Harsha Rice Mills Private Limited, Raipur

In the result, both the appeals of the assessee and revenue are allowed for statistical purposes in terms of our aforesaid observations

ITA 170/RPR/2019[2014-15]Status: DisposedITAT Raipur28 Mar 2023AY 2014-15

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.156/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 Harsha Rice Mills Pvt. Ltd. D-22, Sector-5, Devendra Nagar, Raipur (C.G.)-492 001 Pan : Aabch7123H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.170/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer-3(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Harsha Rice Mills Pvt. Ltd. D-22, Sector-5, Devendra Nagar, Raipur (C.G.)-492 001 Pan : Aabch7123H ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: None
Section 143(3)Section 250(4)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI G D PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.156/RPR/2019 "नधा"रण वष" / Assessment Year : 2014-15 Harsha Rice Mills Pvt. Ltd. D-22, Sector-5, Devendra Nagar, Raipur (C.G.)-492 001 PAN : AABCH7123H .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-3(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No.170/RPR/2019 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer-3(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s.…

Harsha Rice Mills Private Limited, Raipur vs. Income Tax Officer, Ward- 3(1), Raipur

In the result, both the appeals of the assessee and revenue are allowed for statistical purposes in terms of our aforesaid observations

ITA 156/RPR/2019[2014-15]Status: DisposedITAT Raipur28 Mar 2023AY 2014-15

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.156/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 Harsha Rice Mills Pvt. Ltd. D-22, Sector-5, Devendra Nagar, Raipur (C.G.)-492 001 Pan : Aabch7123H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.170/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer-3(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Harsha Rice Mills Pvt. Ltd. D-22, Sector-5, Devendra Nagar, Raipur (C.G.)-492 001 Pan : Aabch7123H ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: None
Section 143(3)Section 250(4)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI G D PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.156/RPR/2019 "नधा"रण वष" / Assessment Year : 2014-15 Harsha Rice Mills Pvt. Ltd. D-22, Sector-5, Devendra Nagar, Raipur (C.G.)-492 001 PAN : AABCH7123H .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-3(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No.170/RPR/2019 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer-3(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s.…