CIT v. Lalitkumar Bardia

84 Taxmann.com 213High Court2017#2353 most cited

What is CIT v. Lalitkumar Bardia authority for?

An assessment order must be passed by the jurisdictional Assessing Officer. Mere participation in assessment proceedings or acquiescence does not confer jurisdiction on an Assessing Officer who inherently lacks it. Waiver relates to rights or privileges, not the conferment of jurisdiction.

49

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Lalitkumar Bardia · section 124(3) · jurisdictional AO · non-jurisdictional AO · assessment order · waiver of jurisdiction · participation in proceedings · acquiescence

Sections most often in play

Section 147Section 148Section 144BSection 151ASection 124(3)Section 144Section 143(2)Section 148A

Issues it is cited on

section 144(b)section 115whsection 115wfsection 124(3)(a)section 115wdsection 115wesection 124(3)section 124section 120section 147ofsection 151asection 2(7a)

Judgments citing CIT v. Lalitkumar Bardia

Venkata Ramana Goda, Visakhapatnam vs. Assisstant Commissioner of Income Tax, Circle-3(1), Visakhapatnam

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 489/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2020-21

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.489/Viz/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Venkata Ramana Goda, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Circle-3(1), Pan: Abzpg3216A Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Mrs. K. Hemalatha, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 17/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 08/03/2025. The 2 Venkata Ramana Goda Vs. Acit

For Appellant: Mrs. K. Hemalatha, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133(6)Section 147Section 148Section 151ASection 2(14)(iii)Section 234ASection 234BSection 250

…आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member and Shri Balakrishnan S., Accountant Member आ.अपी.सं /ITA No.489/Viz/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Venkata Ramana Goda, Vs. Assistant Commissioner Visakhapatnam. of Income Tax, Circle-3(1), PAN: ABZPG3216A Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee by: Mrs. K. Hemalatha, CA राज" व "ारा/Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई की तारीख/Date of 17/11/2025 Hearing: घोषणा की तारीख/Date of 05/12/2025 Pronouncement: आदेश / ORDER PER.…

Go Iron Marketing, Visakhapatnam vs. Income Tax Officer, Ward 3(3), Vishakapatnam

In the result, the appeal filed by the assessee firm is allowed in terms of our aforesaid observations

ITA 483/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.483/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Go Iron Marketing, Vs. Income Tax Officer, Visakhapatnam. Ward-3(3), Pan: Aanfg6474D Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Mrs. K. Hemalatha, Ca (Hybrid Hearing) राज" व "ारा/Revenue By: Shri Badicala Yadagiri, Cit-Dr सुनवाई की तारीख/Date Of 03/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Firm Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 26/07/2025 Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 R.W.S 144 Of The Income-Tax Act, 1961 (For Short, “The Act”), Dated 01/02/2024 For The Assessment Year 2018-19. The 2 Go Iron Marketing Vs. Ito

For Appellant: Mrs. K. Hemalatha, CAFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 133(6)Section 142(1)Section 144Section 147Section 148Section 151ASection 250

…आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member and Shri Balakrishnan S., Accountant Member आ.अपी.सं /ITA No.483/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Go Iron Marketing, Vs. Income Tax Officer, Visakhapatnam. Ward-3(3), PAN: AANFG6474D Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee by: Mrs. K. Hemalatha, CA (Hybrid Hearing) राज" व "ारा/Revenue by: Shri Badicala Yadagiri, CIT-DR सुनवाई की तारीख/Date of 03/11/2025 Hearing: घोषणा की तारीख/Date of 05/12/2025 Pronouncement: आदेश / ORDER PER.…

No 368 Kolakaluru Primary Agricultural Co Operative Credit Society Limited, Guntur vs. Income Tax Officer, Ward-1, Tenali

In the result, the appeal filed by the assessee society is allowed in terms of our aforesaid observations

ITA 456/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2019-20

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.456/Viz/2025 (िनधा"रण वष"/Assessment Year:2019-20) No.368 Kolakaluru Primary Vs. Income Tax Officer, Agricultural Cooperative Ward-1, Credit Society Limited, Tenali. Tenali. Pan: Aaban6994Q (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 04/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Society Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 08/07/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W Section 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member and Shri Balakrishnan S., Accountant Member आ.अपी.सं /ITA No.456/Viz/2025 (िनधा"रण वष"/Assessment Year:2019-20) No.368 Kolakaluru Primary Vs. Income Tax Officer, Agricultural Cooperative Ward-1, Credit Society Limited, Tenali. Tenali. PAN: AABAN6994Q (Appellant) (Respondent) िनधा"रती "ारा/Assessee by: Shri GVN Hari, Advocate राज" व "ारा/Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई की तारीख/Date of 04/11/2025 Hearing: घोषणा की तारीख/Date of 05/12/2025 Pronouncemen…

Venkata Ramanamma Sakamuri, Marripadu, Nellore vs. ITO., Ward-1, Nellore

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 299/HYD/2025[2019-20]Status: DisposedITAT Hyderabad05 Dec 2025AY 2019-20

Bench: Us:

Section 144Section 148Section 148A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No. 299/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2019-20) Venkata Ramanamma VS. Income Tax Officer, Sakamuri, Ward-1, Marripadu, Nellore. Nellore. PAN: CXQPS1340L (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri KA Sai Prasad, CA Assessee Represented by राज"वका""त"न"ध"व/ : Mrs. Payal Gupta, Sr. AR Department Repres…

Indus Education Society, Lakhanpur Kanput vs. DCIT, Exemp., Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 671/DEL/2019[2014-15]Status: DisposedITAT Delhi05 Mar 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarassessment Year : 2017-18 Harish Chand Gupta, Vs. Income Tax Officer, Bn-81, West Shalimar Bagh, Ward-34(1), Delhi – 110 088. Delhi. Pan: Aeupg0010Q (Appellant) (Respondent) Assessee By : Shri S.K. Gupta, Ca Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 29.10.2025 Date Of Pronouncement : 23.12.2025

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Om Parkash, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 144Section 250Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year : 2017-18 Harish Chand Gupta, Vs. Income Tax Officer, BN-81, West Shalimar Bagh, Ward-34(1), Delhi – 110 088. Delhi. PAN: AEUPG0010Q (Appellant) (Respondent) Assessee by : Shri S.K. Gupta, CA Revenue by : Shri Om Parkash, Sr. DR Date of Hearing : 29.10.2025 Date of Pronouncement : 23.12.2025 ORDER PER VIMAL KUMAR, JM: The appeal filed by the Assessee is against the order dated 02.12.2024 of the ld. Commissioner of Income-tax (Appeals), NFAC, De…

Dolphin Promoters and Builders, Raipur vs. Addl.CIT, Range-1, Raipur

ITA 58/RPR/2024[2011-12]Status: DisposedITAT Raipur30 Jan 2025AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)

For Appellant: Shri Sunil Kumar Agrawal & Vimal KumarFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(2)Section 144Section 250Section 271(1)(b)Section 68Section 801B(10)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 58/RPR/2024 (िनधा"रण वष" Assessment Year: 2011-12) Dolphin Promoters and Builders, v Addl. CIT, Range-1, A-1, Near Sai Mandir, Devendra Nagar s C R Building, Civil Lines, Road, Sai Nagar, Raipur, C.G.-492001 Raipur, C.G.- 492001 PAN: AAEFD2588E (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal & Vimal Kumar Agrawal, CA’s राज" क…

Madurai Tuticorin Expressways Limited, Hyderabad vs. ACIT., Circle - 5(1), Hyderabad

In the result, all three appeals of the assesssee, i

ITA 1143/HYD/2024[2017-18]Status: DisposedITAT Hyderabad07 Jan 2025AY 2017-18

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1143/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2015-16) The Ookal Farmers Service VS. ITO, Cooperative Society Limited, Ward-1, Warangal. Warangal. PAN: AACAT0993J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) आयकरअपीलसं./I.T.A. No.1144/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2016-17) The Ookal Farmers Service VS. ITO, Cooperative Societ…

Cyient Limited, Hyderabad vs. DCIT., Circle-1(1), Hyderabad

In the result, the appeal of the assessee is allowed in terms of our above observation

ITA 913/HYD/2024[2020-21]Status: DisposedITAT Hyderabad06 Jan 2025AY 2020-21

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.913/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Shri Ankit Jain Vs. Acit Hyderabad Central Circle 1(2) Pan:Agwpa4459K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Shri V. Ravish Bhatt, Sr.Dr सुनवाई की तारीख/Date Of Hearing: 07/11/2025 घोषणा की तारीख/Pronouncement: 19/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Shri V. Ravish Bhatt, Sr.DR
Section 147Section 148Section 148ASection 151A(1)Section 292CSection 69

…ITA No 913 of 2025 Ankit Jain Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SMC ‘ Bench, Hyderabad "ी रिवश सूद,"ाियक सद" एवं "ी मधुसूदन साविड़या लेखा सद" सम" | Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.913/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Shri Ankit Jain Vs. ACIT Hyderabad Central Circle 1(2) PAN:AGWPA4459K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri K.A. Sai Prasad, CA राज" व "ारा/Revenue by:: Shri V. Ravish Bhatt, Sr.DR सुनवाई की तारीख/Date of hearing: 07/11/2…

O.P.Yadav, New Delhi vs. DCIT, Central Circ Le-15, New Delhi

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

ITA 5523/DEL/2018[2000-01]Status: DisposedITAT Delhi10 Sept 2020AY 2000-01

Bench: Shri H.S. Sidhu & Shri O.P. Kant

Section 133(6)Section 143(3)Section 144Section 147Section 148Section 158B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC-I’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.5523/Del./2018 Assessment Year: 2000-01 Shri O.P. Yadav, Vs. DCIT, D-84, Anand Niketan, Central Circle -15, New Delhi New Delhi. PAN :AAAPY2870L (Appellant) (Respondent) Appellant by Shri Kapil Goel, Adv. Respondent by Ms. Rakhi Vimal, Sr.DR Date of hearing 02.09.2020 Date of pronouncement 10.09.2020 ORDER PER O.P. KANT, AM: This appeal by the assessee is directed against order dated 17/05/2018 passed by the Learned CIT(Appeals)-42, New Delhi [in short ‘…

Vikas Strips Ltd., Delhi vs. DCIT, New Delhi

In the result, the Assessee’s Appeal is allowed

ITA 447/DEL/2017[2007-08]Status: DisposedITAT Delhi10 Sept 2020AY 2007-08

Bench: Shri H.S. Sidhu & Shri O.P. Kant(Through Video Conference) A.Y. : 2007-08

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC-I’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) A.Y. : 2007-08 M/S VIKAS STRIPS LTD. Vs. DCIT, CIRCLE 26(2), 10, ASHOKA PARK, MAIN C.R. BUILDING, ROHTAK ROAD, NEW DELHI DELHI – 110 035 (PAN: AABCV7134J) (Appellant) (Respondent) Assessee by Sh. Kapil Goel, Adv. Department by Ms. Rakhi Vimal, Sr. DR. ORDER PER H.S. SIDHU, JM: This appeal filed by the Assessee is directed against the impugned order dated 25.11.2016 passed by the Ld. CIT(A)-9, New Delhi in relation to assessment year 20…

Hukam Singh, Rewari vs. ITO, Ward-1, Rewari

In the result, all the five appeals filed by the respective assesses are allowed

ITA 375/DEL/2019[2007-08]Status: DisposedITAT Delhi22 Nov 2019AY 2007-08

Bench: Shri H.S. Sidhu

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Pradeep Singh Gautam, Sr. DR
Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 375/Del/2019 Assessment Year: 2007-08 HUKAM SINGH, vs. ITO, WARD-1, REWARI, REWARI S/O SHRI BUDHA, VPO MAHESWARI, PO DHARUHERA, REWARI HARYANA – 123401 (PAN: COWPS6505Q) (ASSESSEE) (RESPONDENT Assessee by : Shri Kapil Goel, Advocate Revenue by : Shri Pradeep Singh Gautam, Sr. DR. ORDER The Assessee has filed this appeal against the impugned order dated 15.11.2018 passed by the Ld. CIT(A), Rohtak on the following grounds:- “That the appellant humbly reiterates all the facts and grounds of app…

Aggarwal Capfin Financial Services Pvt. Ltd., New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, no question of law arises

ITA 2491/DEL/2018[2012-13]Status: DisposedITAT Delhi04 Jul 2019AY 2012-13

Bench: Sh. H. S. Sidhu & Dr. B. R. R. Kumarita No. 2122/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildwell P. Ltd., Vs Dcit, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (Appellant) (Respondent) Pan No. Aaccr9776R

For Appellant: Sh. Kapil Goyal, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 153ASection 153DSection 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member And Dr. B. R. R. Kumar, Accountant Member ITA No. 2122/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildwell P. Ltd., Vs DCIT, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AACCR9776R ITA No. 2163/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildcon P. Ltd., Vs DCIT, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AACCR7502F ITA No. 2123/Del/2018 : Asstt. Year : 2012-13 R.G.V. Fininvest P. Ltd., Vs DCIT, 196, Ram Vihar, Cent…

Rishabh Buildcon P.Ltd, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, no question of law arises

ITA 2163/DEL/2018[2012-13]Status: DisposedITAT Delhi04 Jul 2019AY 2012-13

Bench: Sh. H. S. Sidhu & Dr. B. R. R. Kumarita No. 2122/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildwell P. Ltd., Vs Dcit, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (Appellant) (Respondent) Pan No. Aaccr9776R

For Appellant: Sh. Kapil Goyal, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 153ASection 153DSection 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member And Dr. B. R. R. Kumar, Accountant Member ITA No. 2122/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildwell P. Ltd., Vs DCIT, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AACCR9776R ITA No. 2163/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildcon P. Ltd., Vs DCIT, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AACCR7502F ITA No. 2123/Del/2018 : Asstt. Year : 2012-13 R.G.V. Fininvest P. Ltd., Vs DCIT, 196, Ram Vihar, Cent…

R.G.V.Fininvest P.Ltd, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, no question of law arises

ITA 2162/DEL/2018[2011-12]Status: DisposedITAT Delhi04 Jul 2019AY 2011-12

Bench: Sh. H. S. Sidhu & Dr. B. R. R. Kumarita No. 2122/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildwell P. Ltd., Vs Dcit, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (Appellant) (Respondent) Pan No. Aaccr9776R

For Appellant: Sh. Kapil Goyal, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 153ASection 153DSection 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member And Dr. B. R. R. Kumar, Accountant Member ITA No. 2122/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildwell P. Ltd., Vs DCIT, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AACCR9776R ITA No. 2163/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildcon P. Ltd., Vs DCIT, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AACCR7502F ITA No. 2123/Del/2018 : Asstt. Year : 2012-13 R.G.V. Fininvest P. Ltd., Vs DCIT, 196, Ram Vihar, Cent…

Shristhi Com Puters P.Ltd, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, no question of law arises

ITA 2124/DEL/2018[2011-12]Status: DisposedITAT Delhi04 Jul 2019AY 2011-12

Bench: Sh. H. S. Sidhu & Dr. B. R. R. Kumarita No. 2122/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildwell P. Ltd., Vs Dcit, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (Appellant) (Respondent) Pan No. Aaccr9776R

For Appellant: Sh. Kapil Goyal, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 153ASection 153DSection 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member And Dr. B. R. R. Kumar, Accountant Member ITA No. 2122/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildwell P. Ltd., Vs DCIT, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AACCR9776R ITA No. 2163/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildcon P. Ltd., Vs DCIT, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AACCR7502F ITA No. 2123/Del/2018 : Asstt. Year : 2012-13 R.G.V. Fininvest P. Ltd., Vs DCIT, 196, Ram Vihar, Cent…

R.G.V.Fininvest P.Ltd, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, no question of law arises

ITA 2123/DEL/2018[2012-13]Status: DisposedITAT Delhi04 Jul 2019AY 2012-13

Bench: Sh. H. S. Sidhu & Dr. B. R. R. Kumarita No. 2122/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildwell P. Ltd., Vs Dcit, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (Appellant) (Respondent) Pan No. Aaccr9776R

For Appellant: Sh. Kapil Goyal, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 153ASection 153DSection 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member And Dr. B. R. R. Kumar, Accountant Member ITA No. 2122/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildwell P. Ltd., Vs DCIT, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AACCR9776R ITA No. 2163/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildcon P. Ltd., Vs DCIT, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AACCR7502F ITA No. 2123/Del/2018 : Asstt. Year : 2012-13 R.G.V. Fininvest P. Ltd., Vs DCIT, 196, Ram Vihar, Cent…

Rishabh Buildwell P.Ltd, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, no question of law arises

ITA 2122/DEL/2018[2012-13]Status: DisposedITAT Delhi04 Jul 2019AY 2012-13

Bench: Sh. H. S. Sidhu & Dr. B. R. R. Kumarita No. 2122/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildwell P. Ltd., Vs Dcit, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (Appellant) (Respondent) Pan No. Aaccr9776R

For Appellant: Sh. Kapil Goyal, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 153ASection 153DSection 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member And Dr. B. R. R. Kumar, Accountant Member ITA No. 2122/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildwell P. Ltd., Vs DCIT, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AACCR9776R ITA No. 2163/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildcon P. Ltd., Vs DCIT, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AACCR7502F ITA No. 2123/Del/2018 : Asstt. Year : 2012-13 R.G.V. Fininvest P. Ltd., Vs DCIT, 196, Ram Vihar, Cent…

Smt. Vaishali Tushar Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 736/PUN/2015[2008-09]Status: DisposedITAT Pune09 Feb 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Smt. Vaishali Tushar Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 735/PUN/2015[2007-08]Status: DisposedITAT Pune09 Feb 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Smt. Vaishali Tushar Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 734/PUN/2015[2006-07]Status: DisposedITAT Pune09 Feb 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…