CIT v. Lancy Constructions

237 Taxmann 728High Court2016#696 most cited

What is CIT v. Lancy Constructions authority for?

A High Court's decision that approves an ITAT's ruling, which was based on another case, is considered in later judicial pronouncements concerning assessment proceedings.

146

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Lancy Constructions · assessment procedure · reassessment · search and seizure · incriminating material · section 132(4) · section 133 · section 133a · section 153 · section 153a · undisclosed income

Also reported as

383 ITR 16866 Taxmann.com 264295 CTR 454

Sections most often in play

Section 115BBESection 131Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 147
Read the full judgment

Issues it is cited on

search assessmentsection 132(4)section 133section 133aincriminating materialsection 131undisclosed incomeunexplained investmentsection 153section 153aunexplained cash creditsearch and seizure

Judgments citing CIT v. Lancy Constructions

ACIT, Central Circle- 20, New Delhi vs. Alchemist Life Sciences Ltd., New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 794/DEL/2018[2011-12]Status: DisposedITAT Delhi12 Jul 2021AY 2011-12

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 792/Del/2018 : Asstt. Year: 2009-10 Ita No. 793/Del/2018 : Asstt. Year: 2010-11 Ita No. 794/Del/2018 : Asstt. Year: 2011-12 Ita No. 795/Del/2018 : Asstt. Year: 2012-13 Acit, Vs M/S Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (Appellantt (Respondent) Pan No. Aabcv3029Q Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 139(1)Section 153(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 792/Del/2018 : Asstt. Year: 2009-10 ITA No. 793/Del/2018 : Asstt. Year: 2010-11 ITA No. 794/Del/2018 : Asstt. Year: 2011-12 ITA No. 795/Del/2018 : Asstt. Year: 2012-13 ACIT, Vs M/s Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (APPELLANTT (RESPONDENT) PAN No. AABCV3029Q Assessee by : None Revenue by : Sh. Satpal Gulati, CIT DR Date of Hearing: 12.07.2021 Date of Pronouncement: 12 .07.2021 O…

ACIT, Central Circle- 20, New Delhi vs. Alchemist Life Sciences Ltd., New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 793/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Jul 2021AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 792/Del/2018 : Asstt. Year: 2009-10 Ita No. 793/Del/2018 : Asstt. Year: 2010-11 Ita No. 794/Del/2018 : Asstt. Year: 2011-12 Ita No. 795/Del/2018 : Asstt. Year: 2012-13 Acit, Vs M/S Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (Appellantt (Respondent) Pan No. Aabcv3029Q Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 139(1)Section 153(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 792/Del/2018 : Asstt. Year: 2009-10 ITA No. 793/Del/2018 : Asstt. Year: 2010-11 ITA No. 794/Del/2018 : Asstt. Year: 2011-12 ITA No. 795/Del/2018 : Asstt. Year: 2012-13 ACIT, Vs M/s Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (APPELLANTT (RESPONDENT) PAN No. AABCV3029Q Assessee by : None Revenue by : Sh. Satpal Gulati, CIT DR Date of Hearing: 12.07.2021 Date of Pronouncement: 12 .07.2021 O…

ACIT, Central Circle- 20, New Delhi vs. Alchemist Life Sciences Ltd., New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 792/DEL/2018[2009-10]Status: DisposedITAT Delhi12 Jul 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 792/Del/2018 : Asstt. Year: 2009-10 Ita No. 793/Del/2018 : Asstt. Year: 2010-11 Ita No. 794/Del/2018 : Asstt. Year: 2011-12 Ita No. 795/Del/2018 : Asstt. Year: 2012-13 Acit, Vs M/S Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (Appellantt (Respondent) Pan No. Aabcv3029Q Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 139(1)Section 153(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 792/Del/2018 : Asstt. Year: 2009-10 ITA No. 793/Del/2018 : Asstt. Year: 2010-11 ITA No. 794/Del/2018 : Asstt. Year: 2011-12 ITA No. 795/Del/2018 : Asstt. Year: 2012-13 ACIT, Vs M/s Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (APPELLANTT (RESPONDENT) PAN No. AABCV3029Q Assessee by : None Revenue by : Sh. Satpal Gulati, CIT DR Date of Hearing: 12.07.2021 Date of Pronouncement: 12 .07.2021 O…

Abhieshek Tewari, New Delhi vs. DCIT, Central Circle-13, New Delhi

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

ITA 6349/DEL/2017[2009-10]Status: DisposedITAT Delhi12 Jul 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6345/Del/2017 : Asstt. Year: 2005-06 ITA No. 6346/Del/2017 : Asstt. Year: 2006-07 ITA No. 6347/Del/2017 : Asstt. Year: 2007-08 ITA No. 6348/Del/2017 : Asstt. Year: 2008-09 ITA No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs DCIT, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (APPELLANTT (RESPONDENT) PAN No. ADCPT9874A Assessee by : None Revenue by : Sh. Satpal Gulati, CIT DR Date of Hearing: 12.07.2021 Date of Pr…

Abhieshek Tewari, New Delhi vs. DCIT, Central Circle-13, New Delhi

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

ITA 6348/DEL/2017[2008-09]Status: DisposedITAT Delhi12 Jul 2021AY 2008-09

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6345/Del/2017 : Asstt. Year: 2005-06 ITA No. 6346/Del/2017 : Asstt. Year: 2006-07 ITA No. 6347/Del/2017 : Asstt. Year: 2007-08 ITA No. 6348/Del/2017 : Asstt. Year: 2008-09 ITA No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs DCIT, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (APPELLANTT (RESPONDENT) PAN No. ADCPT9874A Assessee by : None Revenue by : Sh. Satpal Gulati, CIT DR Date of Hearing: 12.07.2021 Date of Pr…

Abhishek Tiwari, New Delhi vs. DCIT, Central Circle- 13, New Delhi

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

ITA 6347/DEL/2017[2007-08]Status: DisposedITAT Delhi12 Jul 2021AY 2007-08

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6345/Del/2017 : Asstt. Year: 2005-06 ITA No. 6346/Del/2017 : Asstt. Year: 2006-07 ITA No. 6347/Del/2017 : Asstt. Year: 2007-08 ITA No. 6348/Del/2017 : Asstt. Year: 2008-09 ITA No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs DCIT, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (APPELLANTT (RESPONDENT) PAN No. ADCPT9874A Assessee by : None Revenue by : Sh. Satpal Gulati, CIT DR Date of Hearing: 12.07.2021 Date of Pr…

Abhishek Tiwari, New Delhi vs. DCIT, Central Circle- 13, New Delhi

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

ITA 6346/DEL/2017[2006-07]Status: DisposedITAT Delhi12 Jul 2021AY 2006-07

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6345/Del/2017 : Asstt. Year: 2005-06 ITA No. 6346/Del/2017 : Asstt. Year: 2006-07 ITA No. 6347/Del/2017 : Asstt. Year: 2007-08 ITA No. 6348/Del/2017 : Asstt. Year: 2008-09 ITA No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs DCIT, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (APPELLANTT (RESPONDENT) PAN No. ADCPT9874A Assessee by : None Revenue by : Sh. Satpal Gulati, CIT DR Date of Hearing: 12.07.2021 Date of Pr…

Abhishek Tiwari, New Delhi vs. DCIT, Central Circle- 13, New Delhi

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

ITA 6345/DEL/2017[2005-06]Status: DisposedITAT Delhi12 Jul 2021AY 2005-06

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6345/Del/2017 : Asstt. Year: 2005-06 ITA No. 6346/Del/2017 : Asstt. Year: 2006-07 ITA No. 6347/Del/2017 : Asstt. Year: 2007-08 ITA No. 6348/Del/2017 : Asstt. Year: 2008-09 ITA No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs DCIT, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (APPELLANTT (RESPONDENT) PAN No. ADCPT9874A Assessee by : None Revenue by : Sh. Satpal Gulati, CIT DR Date of Hearing: 12.07.2021 Date of Pr…

Shri Peter Caddy, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(1), Bangalore

In the result, all the appeals filed by the revenue in ITA

ITA 2389/BANG/2018[2012-13]Status: DisposedITAT Bangalore03 Mar 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1630 To 1633/Bang/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2012-13 Respectively

For Appellant: Smt. R. Prathibha, A.RFor Respondent: Muzaffar Hussain, D.R
Section 143(3)

…ITA Nos.1630 to 1633/Bang/2018 C.O. Nos.112 to 115/Bang/2018 ITANo.2389/Bang/2018 Shri Peter Caddy, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1630 to 1633/Bang/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2012-13 respectively Shri Peter Caddy Deputy Commissioner of No.10, Halls Road, Puruva Income-tax Parkway, Flat No.003, Circle-2(1) Vs. Richards Park Bengaluru Bengaluru-560 005 PAN NO : AEVCP8008F APPELLANT RESPONDENT C.O. Nos.112 to 115/Bang/2018 (Arising out of ITA Nos.1630 to…

Deputy Commissioner of Income Tax Central Circle-2(1), Bangalore vs. Shri Peter Caddy, Bangalore

In the result, all the appeals filed by the revenue in ITA

ITA 1633/BANG/2018[2012-13]Status: DisposedITAT Bangalore03 Mar 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1630 To 1633/Bang/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2012-13 Respectively

For Appellant: Smt. R. Prathibha, A.RFor Respondent: Muzaffar Hussain, D.R
Section 143(3)

…ITA Nos.1630 to 1633/Bang/2018 C.O. Nos.112 to 115/Bang/2018 ITANo.2389/Bang/2018 Shri Peter Caddy, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1630 to 1633/Bang/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2012-13 respectively Shri Peter Caddy Deputy Commissioner of No.10, Halls Road, Puruva Income-tax Parkway, Flat No.003, Circle-2(1) Vs. Richards Park Bengaluru Bengaluru-560 005 PAN NO : AEVCP8008F APPELLANT RESPONDENT C.O. Nos.112 to 115/Bang/2018 (Arising out of ITA Nos.1630 to…

Deputy Commissioner of Income Tax Central Circle-2(1), Bangalore vs. Shri Peter Caddy, Bangalore

In the result, all the appeals filed by the revenue in ITA

ITA 1632/BANG/2018[2010-11]Status: DisposedITAT Bangalore03 Mar 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1630 To 1633/Bang/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2012-13 Respectively

For Appellant: Smt. R. Prathibha, A.RFor Respondent: Muzaffar Hussain, D.R
Section 143(3)

…ITA Nos.1630 to 1633/Bang/2018 C.O. Nos.112 to 115/Bang/2018 ITANo.2389/Bang/2018 Shri Peter Caddy, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1630 to 1633/Bang/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2012-13 respectively Shri Peter Caddy Deputy Commissioner of No.10, Halls Road, Puruva Income-tax Parkway, Flat No.003, Circle-2(1) Vs. Richards Park Bengaluru Bengaluru-560 005 PAN NO : AEVCP8008F APPELLANT RESPONDENT C.O. Nos.112 to 115/Bang/2018 (Arising out of ITA Nos.1630 to…

Deputy Commissioner of Income Tax Central Circle-2(1), Bangalore vs. Shri Peter Caddy, Bangalore

In the result, all the appeals filed by the revenue in ITA

ITA 1631/BANG/2018[2009-10]Status: DisposedITAT Bangalore03 Mar 2021AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1630 To 1633/Bang/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2012-13 Respectively

For Appellant: Smt. R. Prathibha, A.RFor Respondent: Muzaffar Hussain, D.R
Section 143(3)

…ITA Nos.1630 to 1633/Bang/2018 C.O. Nos.112 to 115/Bang/2018 ITANo.2389/Bang/2018 Shri Peter Caddy, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1630 to 1633/Bang/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2012-13 respectively Shri Peter Caddy Deputy Commissioner of No.10, Halls Road, Puruva Income-tax Parkway, Flat No.003, Circle-2(1) Vs. Richards Park Bengaluru Bengaluru-560 005 PAN NO : AEVCP8008F APPELLANT RESPONDENT C.O. Nos.112 to 115/Bang/2018 (Arising out of ITA Nos.1630 to…

Deputy Commissioner of Income Tax Central Circle-2(1), Bangalore vs. Shri Peter Caddy, Bangalore

In the result, all the appeals filed by the revenue in ITA

ITA 1630/BANG/2018[2008-09]Status: DisposedITAT Bangalore03 Mar 2021AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1630 To 1633/Bang/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2012-13 Respectively

For Appellant: Smt. R. Prathibha, A.RFor Respondent: Muzaffar Hussain, D.R
Section 143(3)

…ITA Nos.1630 to 1633/Bang/2018 C.O. Nos.112 to 115/Bang/2018 ITANo.2389/Bang/2018 Shri Peter Caddy, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1630 to 1633/Bang/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2012-13 respectively Shri Peter Caddy Deputy Commissioner of No.10, Halls Road, Puruva Income-tax Parkway, Flat No.003, Circle-2(1) Vs. Richards Park Bengaluru Bengaluru-560 005 PAN NO : AEVCP8008F APPELLANT RESPONDENT C.O. Nos.112 to 115/Bang/2018 (Arising out of ITA Nos.1630 to…

The Deputy Commissioner of Income Tax, Central Circle-1, Gutnur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 207/VIZ/2020[2016-17]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2016-17

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.202/Viz/2020 to 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 to 2016-17) Dy.Commissioner of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/s Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [PAN :ACFPA3107K] (अपीलार्थी…

The Deputy Commissioner of Income Tax, Central Circle-1, Gutnur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 206/VIZ/2020[2015-16]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2015-16

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.202/Viz/2020 to 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 to 2016-17) Dy.Commissioner of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/s Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [PAN :ACFPA3107K] (अपीलार्थी…

The Deputy Commissioner of Income Tax, Central Circle-1, Guntur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 205/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2014-15

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.202/Viz/2020 to 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 to 2016-17) Dy.Commissioner of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/s Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [PAN :ACFPA3107K] (अपीलार्थी…

The Deputy Commissioner of Income Tax, Central Circle-1, Gutnur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 204/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2013-14

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.202/Viz/2020 to 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 to 2016-17) Dy.Commissioner of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/s Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [PAN :ACFPA3107K] (अपीलार्थी…

The Deputy Commissioner of Income Tax, Central Circle-1, Gutnur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 203/VIZ/2020[2012-13]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2012-13

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.202/Viz/2020 to 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 to 2016-17) Dy.Commissioner of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/s Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [PAN :ACFPA3107K] (अपीलार्थी…

The Deputy Commissioner of Income Tax, Central Circle-1, Guntur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 202/VIZ/2020[2011-12]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2011-12

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.202/Viz/2020 to 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 to 2016-17) Dy.Commissioner of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/s Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [PAN :ACFPA3107K] (अपीलार्थी…

Shri. K. Muniraju, Bangalore vs. Principal Commissioner Income Tax, Central, Bangalore

In the result appeals filed by assessee for asst

ITA 1376/BANG/2019[2011-12]Status: DisposedITAT Bangalore20 Oct 2020AY 2011-12

Bench: Shri A.K Garodia & Smt. Beena Pillai

For Appellant: Shri Rajeev C Nulvi, AdvocateFor Respondent: Shri Dilip Reddy, Standing Counsel to Dept. (DR)
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI A.K GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.1376 to 1379/Bang/2019 Assessment Year : 2011-12 to 2014-15 K Muniraju, The Pr. Commissioner of Income No.849/2, Chinmaya Tax, Complex, Central, 3rd Floor, ‘A’ Block, Vs. Bengaluru. 60 Feet Road 1st Main Road, Sahakaranagar, Bengaluru-560 092. PAN – AOOPK 9420 Q. APPELLANT RESPONDENT Assessee by : Shri Rajeev C Nulvi, Advocate Revenue by : Shri Dilip Reddy, Standing Counsel to Dept. (DR) Date of Hearing : 22-09-2020 Date of Pronouncement : 20-10-2020 ORDER PER BEN…