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

M/S.Gmr Energy Limited, Bangalore vs. Dy. Commissioner of Income-Tax, Bangalore

In the result appeal filed by assessee stands allowed for statistical purposes

ITA 1917/BANG/2016[2007-08]Status: DisposedITAT Bangalore09 Sept 2020AY 2007-08

Bench: Shri. A.K Garodia & Smt. Beena Pillaiassessment Year : 2007–08

For Appellant: Shri Sunil Jain, C.AFor Respondent: Shri T Roumuan Paite, CIT (DR)
Section 153ASection 263

…Lancy Constructions ? ii. whether on the facts and in the circumstances of the case, the Tribunal is right in remitting back the matter to CIT (A) for fresh decision by considering the judgment of this Hon’ble High Court in case of CIT vs Lancy Constructions (383 ITR 168) and with a specific direction to verify the finding of incriminating material during the course of search which goes to the basic question of assumption of jurisdiction under section 153A of the Act?” 4. Hon’ble High Court observed that, decision by coordinate bench of Hon’ble Karnataka High Court in case of Canara Housing Development Company vs…

Mr. Yunus Zia, Bangalore vs. DCIT, Bangalore

In the result, all the five appeals of the assessee are allowed in the terms indicated above

ITA 126/BANG/2013[2003-04]Status: DisposedITAT Bangalore20 Mar 2020AY 2003-04

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

For Appellant: Shri. S. Ramasubramanian, CAFor Respondent: Shri. Dilip, Junior Standing Counsel
Section 132Section 143(1)Section 143(2)Section 153ASection 154

…94 of the Paper Book and also on two judgments of Hon’ble Karnataka High Court rendered in the case of CIT Vs. IBC Knowledge Park Pvt Ltd., 385 ITR 346 (Kar.) copy available on pages 369 to 392 of the Paper Book and in the case of CIT vs. Lancy Constructions, 295 CTR 454. He also placed reliance on the judgment of Hon’ble Delhi High Court rendered in the case of CIT vs. Kabul Chawala, 380 ITR 573, of Hon’ble Gujrat High Court rendered in the case of PCIT vs. Saumya Construction (P) Ltd., 387 ITR 529, of Hon’ble Delhi High Court rendered in the case of PCIT vs. Meeta Gutgutia, 395 ITR 526 against which SLP was fil…

Sri Panati Vittalanath Reddy, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(4), Bangalore

In the result, the appeal of the assessee is partly allowed for the assessment year 2015-16

ITA 1770/BANG/2017[2015-16]Status: DisposedITAT Bangalore26 Feb 2020AY 2015-16

Bench: Smt. Beena Pillai & Shri O.P.Meena

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Sri. S.T Seshadri, Sr. D.R
Section 143Section 143(3)Section 153ASection 153CSection 234

…Panati V. Reddy v. DC1T-CC-2(4), Bangalore/1.T.A.No.1768-1770/BANG//2017/A.Y.13-14.14-15 615-16 Page 1of 32 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALOR "B" BENCH - BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER I.T.A Nos.1768 to 1770/BANG/2017 Assessment Years : 2013-14, 2014 – 15, 2015-16 Shri Panati Vittalnath Reddy, Vs. The Deputy Commissioner of No.10, Sri Ramanjaneya Nilaya, Income Tax, No.32nd main, 5th Cross, Dollars Central Circle-2(4), Bengaluru Colony, BTM Layout, Bengaluru-560 068 APPELLANT RESPONDENT Appellant by : Shri V. Srinivasan, Advocate Respondent b…

ACIT, New Delhi vs. Shri Charanjit Singh Sarna, New Delhi

The appeals of the Revenue are dismissed

ITA 3944/DEL/2015[2009-10]Status: DisposedITAT Delhi03 Jun 2019AY 2009-10

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 132ASection 153ASection 41(1)Section 68

…300/61 taxmann.com 412 (Delhi) (para 4). • CIT v. Continental Warehousing Corpn. (Nhava Sheva) Ltd. [2015] 374 ITR 645 (Bom.) (para 4) • Principal CIT v. Kurele Paper Mills (P.) Ltd. [2016] 380 ITR 571 (Delhi) (para 4) • CIT V. Lancy Constructions [2016] 383 ITR 168 (Kar.) (para 4) • CIT V. ST. Francies Clay Decor Tiles [2016] 240 Taxman 168 (Ker.) (para 5) • CIT v. Promy Kuriakose [2016] 386 ITR 597 (Ker.) (para 5). The Ld. DR also relied upon the following decisions: 1. Dr. A. V. Sreekumar Vs CIT T20181 90 taxmann.com 355 (Kerala) 2. CIT Vs Raj Kumar Arora [2014] 367 ITR 517 (Allahabad) 3. CIT Vs Kesarw…

ACIT, New Delhi vs. Shri Charanjit Singh Sarna, New Delhi

The appeals of the Revenue are dismissed

ITA 3943/DEL/2015[2008-09]Status: DisposedITAT Delhi03 Jun 2019AY 2008-09

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 132ASection 153ASection 41(1)Section 68

…300/61 taxmann.com 412 (Delhi) (para 4). • CIT v. Continental Warehousing Corpn. (Nhava Sheva) Ltd. [2015] 374 ITR 645 (Bom.) (para 4) • Principal CIT v. Kurele Paper Mills (P.) Ltd. [2016] 380 ITR 571 (Delhi) (para 4) • CIT V. Lancy Constructions [2016] 383 ITR 168 (Kar.) (para 4) • CIT V. ST. Francies Clay Decor Tiles [2016] 240 Taxman 168 (Ker.) (para 5) • CIT v. Promy Kuriakose [2016] 386 ITR 597 (Ker.) (para 5). The Ld. DR also relied upon the following decisions: 1. Dr. A. V. Sreekumar Vs CIT T20181 90 taxmann.com 355 (Kerala) 2. CIT Vs Raj Kumar Arora [2014] 367 ITR 517 (Allahabad) 3. CIT Vs Kesarw…

Shri Mahesh D. Gupta, Nagpur vs. ACIT-Central-Circle-2(3), Nagpur

In the result, the appeal of the assessee is allowed

ITA 183/NAG/2014[2004-05]Status: DisposedITAT Nagpur29 Mar 2019AY 2004-05
For Appellant: Shri Rajesh Loya, AdvFor Respondent: Shri U. U. Kasar, Jt.CIT
Section 131Section 139Section 143(1)Section 143(2)Section 143(3)Section 148Section 153A

…omobile Ltd. (Del.) • Krishna Kumar Singhania vs. DCIT (2017) 88 taxmann.com 259 (Kol. Trib) • CIT (Central) vs. Murli Agro Products Ltd.[2014] 49 taxmann.com 172 (Bom.) • CIT Vs. Pratibha Industries Ltd.[2013] 141 ITD 151 • CIT Vs. Lancy Constructions [2016] 383 ITR 168 • CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) • Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj.) (3) The copy statement of assessee recorded u/s 131 on 11-09- 2009 relied upon by AO and reproduced in assessment order was not 5 provided to the assessee inspite of repeated requests made to the Investigation Wing and AO.” 3.…

M/S Kurele Fragranes Pvt. Ltd., Kanpur vs. ACIT, New Delhi

In the result appeal of the assessee is allowed

ITA 3198/DEL/2013[2006-07]Status: DisposedITAT Delhi29 Mar 2019AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishiassessment Year 2006-07

For Appellant: Shri Sanjay Kumar,CAFor Respondent: Shri J.K. Mishra . DR
Section 132(1)Section 143(3)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year 2006-07 Kurele Fragranes Pvt. Ltd., ACIT G-496, Gujaini Cent. Circle-23 Dabauli Vs. New Delhi Kanpur 208022 PAN AACCK6739K (Appellant) (Respondent) Assessee by: Shri Sanjay Kumar,CA Shri Akarsh Garg, Advocate Department by : Shri J.K. Mishra . DR Date of Hearing 13/03/2019 Date of 29 /03/2019 pronouncement O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against impugned order dated 8.2.2013 passed by Ld. CIT(A)…

M/S Kurele PAN Products Pvt. Ltd., Dehradun vs. ACIT, New Delhi

In the result appeal of the assessee is allowed

ITA 3051/DEL/2013[2006-07]Status: DisposedITAT Delhi29 Mar 2019AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishiassessment Year 2015-16

For Appellant: Shri Sanjay Kumar,CAFor Respondent: Shri J.K. Mishra . DR
Section 132(1)Section 143(3)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year 2015-16 Kurele Pan Products Pvt. Ltd. ACIT C-17, 1st Floor, Mandawali Cent. Circle-23 Delhi. Vs. New Delhi PAN AACCK0043J (Appellant) (Respondent) Assessee by: Shri Sanjay Kumar,CA Shri Akarsh Garg, Advocate Department by : Shri J.K. Mishra . DR Date of Hearing 13/03/2019 Date of 29/03/2019 pronouncement O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against impugned order dated 8.2.2013, passed by Ld. CIT(Appea…

Hydroair Tectonics (Pcd) Ltd, Navi Mumbai vs. DCIT Cen Cir 2(1), Mumbai

ITA 3949/MUM/2017[2005-06]Status: DisposedITAT Mumbai30 Jan 2019AY 2005-06

Bench: Shri Joginder Singh () & Shri G Manjunatha ()

Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI Before Shri JOGINDER SINGH (VICE PRESIDENT) AND Shri G MANJUNATHA (ACCOUNTANT MEMBER) ITA No 946/Mum/2016 - AY 2005-06 ITA No 947/Mum/2016 - AY 2008-09 ITA No 948/Mum/2016 - AY 2009-10 Rajkumari Singh vs Dy.CIT, Cent.Cir.8, Mumbai A-1201, Building No.2 12th Floor, Seawoods Estate NRI Complex, Nerul, Navi Mumbai PAN : AMJPS2625N APPELLANT RESPONDEDNT ITA No 847/Mum/2017 - AY 2008-09 Shri Harbhajan Singh vs Dy.CIT, Cent.Cir.8, Mumbai A-1201, Building No.2 12th Floor, Seawoods Estate NRI Complex, Nerul, Navi Mumbai PAN : AANPS8492B APPELLANT RESPONDE…

Rajkumari Singh, Navi Mumbai vs. DCIT Cen Cir 8, Mumbai

ITA 946/MUM/2016[2005-06]Status: DisposedITAT Mumbai30 Jan 2019AY 2005-06

Bench: Shri Joginder Singh () & Shri G Manjunatha ()

Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI Before Shri JOGINDER SINGH (VICE PRESIDENT) AND Shri G MANJUNATHA (ACCOUNTANT MEMBER) ITA No 946/Mum/2016 - AY 2005-06 ITA No 947/Mum/2016 - AY 2008-09 ITA No 948/Mum/2016 - AY 2009-10 Rajkumari Singh vs Dy.CIT, Cent.Cir.8, Mumbai A-1201, Building No.2 12th Floor, Seawoods Estate NRI Complex, Nerul, Navi Mumbai PAN : AMJPS2625N APPELLANT RESPONDEDNT ITA No 847/Mum/2017 - AY 2008-09 Shri Harbhajan Singh vs Dy.CIT, Cent.Cir.8, Mumbai A-1201, Building No.2 12th Floor, Seawoods Estate NRI Complex, Nerul, Navi Mumbai PAN : AANPS8492B APPELLANT RESPONDE…

M/S. Sangyon Automotive Pvt. Ltd., New Delhi vs. ACIT, Meerut

In the result, ITA Nos.2991 & 2992/Del/2015 are partly allowed and ITA

ITA 2993/DEL/2015[2008-09]Status: DisposedITAT Delhi10 Dec 2018AY 2008-09

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri G.C. Srivastava &For Respondent: Shri S.S. Rana, CIT, DR
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…lowing decisions:- i) CIT vs. Kabul chawla (2016) 380 ITR 573; ii) CIT vs. Continental Warehousing Corpn. (Nhava Sheva) Ltd. (2015) 374 ITR 645 iii) Principal CIT vs. Kurele Paper Mills (P) Ltd. (2016) 380 ITR 571 (Del) iv) CIT vs. Lancy Constructions (2016) 383 ITR 168; v) CIT vs. ST. Francies Clay Décor Tiles (2016) 240 Taxman 168; & vi) CIT v. Promy Kuriakose (2016) 386 ITR 597 (Ker.) 16.1 He also relied on the following decisions:- i) CIT vs MAF Academy (P) Ltd., 361 ITR 258; ii) CIT vs. Navodaya Castle Pvt. Ltd. (2014) 367 ITR 306 (Del); iii) Konark Structural Engineering (P) Ltd. vs. DCIT (2018) 90 taxman…

M/S. Sangyon Automotive Pvt. Ltd., New Delhi vs. ACIT, Meerut

In the result, ITA Nos.2991 & 2992/Del/2015 are partly allowed and ITA

ITA 2992/DEL/2015[2006-07]Status: DisposedITAT Delhi10 Dec 2018AY 2006-07

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri G.C. Srivastava &For Respondent: Shri S.S. Rana, CIT, DR
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…lowing decisions:- i) CIT vs. Kabul chawla (2016) 380 ITR 573; ii) CIT vs. Continental Warehousing Corpn. (Nhava Sheva) Ltd. (2015) 374 ITR 645 iii) Principal CIT vs. Kurele Paper Mills (P) Ltd. (2016) 380 ITR 571 (Del) iv) CIT vs. Lancy Constructions (2016) 383 ITR 168; v) CIT vs. ST. Francies Clay Décor Tiles (2016) 240 Taxman 168; & vi) CIT v. Promy Kuriakose (2016) 386 ITR 597 (Ker.) 16.1 He also relied on the following decisions:- i) CIT vs MAF Academy (P) Ltd., 361 ITR 258; ii) CIT vs. Navodaya Castle Pvt. Ltd. (2014) 367 ITR 306 (Del); iii) Konark Structural Engineering (P) Ltd. vs. DCIT (2018) 90 taxman…

M/S. Sangyon Automotive Pvt. Ltd., New Delhi vs. ACIT, Meerut

In the result, ITA Nos.2991 & 2992/Del/2015 are partly allowed and ITA

ITA 2991/DEL/2015[2005-06]Status: DisposedITAT Delhi10 Dec 2018AY 2005-06

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri G.C. Srivastava &For Respondent: Shri S.S. Rana, CIT, DR
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…lowing decisions:- i) CIT vs. Kabul chawla (2016) 380 ITR 573; ii) CIT vs. Continental Warehousing Corpn. (Nhava Sheva) Ltd. (2015) 374 ITR 645 iii) Principal CIT vs. Kurele Paper Mills (P) Ltd. (2016) 380 ITR 571 (Del) iv) CIT vs. Lancy Constructions (2016) 383 ITR 168; v) CIT vs. ST. Francies Clay Décor Tiles (2016) 240 Taxman 168; & vi) CIT v. Promy Kuriakose (2016) 386 ITR 597 (Ker.) 16.1 He also relied on the following decisions:- i) CIT vs MAF Academy (P) Ltd., 361 ITR 258; ii) CIT vs. Navodaya Castle Pvt. Ltd. (2014) 367 ITR 306 (Del); iii) Konark Structural Engineering (P) Ltd. vs. DCIT (2018) 90 taxman…

M/S. Sherawali Yarns Pvt. Ltd., New Delhi vs. ACIT, Meerut

In the result, the appeal filed by the assessee is partly allowed

ITA 2996/DEL/2015[2005-06]Status: DisposedITAT Delhi30 Nov 2018AY 2005-06

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2005-06 Sherawali Yarns Pvt. Ltd., Vs. Acit, 14D, 14Th Floor, Hansalaya, Central Circle, 15, Barakhamba Road, Bhainsali Road, New Delhi. Meerut. Pan: Aaics3421L (Appellant) (Respondent) Assessee By : Shri G.C. Srivastava & Shri Suvinay K. Dash, Advocates Revenue By : Shri S.S. Rana, Cit, Dr Date Of Hearing : 13.09.2018 Date Of Pronouncement : 30.11.2018 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 11Th March, 2015 Of The Cit(A), Meerut, Relating To Assessment Year 2005-06. 2. The Facts Of The Case, In Brief, Are That The Assessee Is A Company Engaged In The Business Of Trading & Investment In Shares. It Filed Its Return Of Income On 19Th September, 2005 Declaring Loss Of Rs.320/-. The Case Was Selected For Scrutiny & In Response To Notice U/S 143(2) Dated 20Th September, 2006 & Notice U/S 142(1) Dated 3Rd August, 2007, The Counsel Of The Assessee Appeared Before The Assessing Officer

For Appellant: Shri G.C. Srivastava &For Respondent: Shri S.S. Rana, CIT, DR
Section 132Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

…lowing decisions:- i) CIT vs. Kabul chawla (2016) 380 ITR 573; ii) CIT vs. Continental Warehousing Corpn. (Nhava Sheva) Ltd. (2015) 374 ITR 645 iii) Principal CIT vs. Kurele Paper Mills (P) Ltd. (2016) 380 ITR 571 (Del) iv) CIT vs. Lancy Constructions (2016) 383 ITR 168; v) CIT vs. ST. Francies Clay Décor Tiles (2016) 240 Taxman 168; & vi) CIT v. Promy Kuriakose (2016) 386 ITR 597 (Ker.) 11.1 He also relied on the following decisions:- i) CIT vs MAF Academy (P) Ltd., 361 ITR 258; ii) CIT vs. Navodaya Castle Pvt. Ltd. (2014) 367 ITR 306 (Del); iii) Konark Structural Engineering (P) Ltd. vs. DCIT (2018) 90 taxma…

M/S. Roseberry Mercantile Pvt. Ltd., New Delhi vs. ACIT, Meerut

In the result, the appeal filed by the assessee is partly allowed

ITA 2995/DEL/2015[2008-09]Status: DisposedITAT Delhi30 Nov 2018AY 2008-09

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2008-09 Roseberry Mercantile Pvt. Ltd., Vs. Acit, 14D, 14Th Floor, Hansalaya, Central Circle, 15, Barakhamba Road, Bhainsali Road, New Delhi. Meerut. Pan: Aabcr3485J (Appellant) (Respondent) Assessee By : Shri G.C. Srivastava & Shri Suvinay K. Dash, Advocates Revenue By : Shri S.S. Rana, Cit, Dr Date Of Hearing : 13.09.2018 Date Of Pronouncement : 30.11.2018 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 10Th March, 2015 Of The Cit(A), Meerut, Relating To Assessment Year 2008-09. 2. The Facts Of The Case, In Brief, Are That The Assessee Is A Company & Derives Income From Interest On Loans & Advances Granted By It As An Nbfc & Profit On Sale Of Mutual Funds. The Return Of Income Was Filed On 6Th November, 2008 Declaring Total Income Of Rs. Nil. The Return Was Processed U/S 143(1) On 8Th July, 2009. Subsequently, The Case Was Reopened U/S 147 After Duly Recording The Reasons In Writing. In Response To Notice U/S 148 Of The It Act Dated 23Rd October, 2009, The Assessee Submitted To Treat The Original Return As Return Filed In Compliance To Notice U/S 148 Of The It Act, 1961. Subsequently, The Assessing Officer Completed The Assessment U/S 147/143(3) On 31St December, 2009 Determining The Total Income At Rs.73,510/- Wherein He Made Certain Additions By Disallowing Stt Debited To P&L Account, Income-Tax Debited, Disallowance U/S 14A & Preliminary Expenses.

For Appellant: Shri G.C. Srivastava &For Respondent: Shri S.S. Rana, CIT, DR
Section 132Section 143(1)Section 143(3)Section 147Section 148Section 14ASection 153ASection 68

…lowing decisions:- i) CIT vs. Kabul chawla (2016) 380 ITR 573; ii) CIT vs. Continental Warehousing Corpn. (Nhava Sheva) Ltd. (2015) 374 ITR 645 iii) Principal CIT vs. Kurele Paper Mills (P) Ltd. (2016) 380 ITR 571 (Del) iv) CIT vs. Lancy Constructions (2016) 383 ITR 168; v) CIT vs. ST. Francies Clay Décor Tiles (2016) 240 Taxman 168; & vi) CIT v. Promy Kuriakose (2016) 386 ITR 597 (Ker.) 11.1 He also relied on the following decisions:- i) CIT vs MAF Academy (P) Ltd., 361 ITR 258; ii) CIT vs. Navodaya Castle Pvt. Ltd. (2014) 367 ITR 306 (Del); iii) Konark Structural Engineering (P) Ltd. vs. DCIT (2018) 90 taxma…

M/S Rajesh Exports Limited, Bangalore vs. The Assistant Commissioner of Income Tax Central Circle-1(2), Bangalore

In the result, all these seven appeals are partly allowed in the terms indicated above

ITA 176/BANG/2018[2014-15]Status: DisposedITAT Bangalore27 Nov 2018AY 2014-15

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Rajesh Mehta, Director
Section 10Section 10ASection 132(1)Section 153Section 153ASection 1O

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER ITA Nos.928 to 931/Bang/2017 & 174 to 176/Bang/2018 Assessment years : 2008-09 to 2014-15 M/s. Rajesh Exports Ltd., No.4, Batavia Chambers, The ACIT, Kumara Park Road, Vs. Central Circle – 1 (2), Kumara Park (East), Bengaluru. Bengaluru-560001. PAN : AAACR 8642 N APPELLANT RESPONDENT Assessee by : Shri. Rajesh Mehta, Director : Shri S. M. Keshkamat, CIT(DR)& Revenue by Dr. P. V. Pradeep Kumar, Addl. CIT (DR) Date of hearing : 09.10.2018 Date of Pronouncement : 27.1…

M/S Rajesh Exports Limited, Bangalore vs. The Assistant Commissioner of Income Tax Central Circle-1(2), Bangalore

In the result, all these seven appeals are partly allowed in the terms indicated above

ITA 175/BANG/2018[2013-14]Status: DisposedITAT Bangalore27 Nov 2018AY 2013-14

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Rajesh Mehta, Director
Section 10Section 10ASection 132(1)Section 153Section 153ASection 1O

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER ITA Nos.928 to 931/Bang/2017 & 174 to 176/Bang/2018 Assessment years : 2008-09 to 2014-15 M/s. Rajesh Exports Ltd., No.4, Batavia Chambers, The ACIT, Kumara Park Road, Vs. Central Circle – 1 (2), Kumara Park (East), Bengaluru. Bengaluru-560001. PAN : AAACR 8642 N APPELLANT RESPONDENT Assessee by : Shri. Rajesh Mehta, Director : Shri S. M. Keshkamat, CIT(DR)& Revenue by Dr. P. V. Pradeep Kumar, Addl. CIT (DR) Date of hearing : 09.10.2018 Date of Pronouncement : 27.1…

M/S Rajesh Exports Limited, Bangalore vs. The Assistant Commissioner of Income Tax Central Circle-1(2), Bangalore

In the result, all these seven appeals are partly allowed in the terms indicated above

ITA 174/BANG/2018[2012-13]Status: DisposedITAT Bangalore27 Nov 2018AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Rajesh Mehta, Director
Section 10Section 10ASection 132(1)Section 153Section 153ASection 1O

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER ITA Nos.928 to 931/Bang/2017 & 174 to 176/Bang/2018 Assessment years : 2008-09 to 2014-15 M/s. Rajesh Exports Ltd., No.4, Batavia Chambers, The ACIT, Kumara Park Road, Vs. Central Circle – 1 (2), Kumara Park (East), Bengaluru. Bengaluru-560001. PAN : AAACR 8642 N APPELLANT RESPONDENT Assessee by : Shri. Rajesh Mehta, Director : Shri S. M. Keshkamat, CIT(DR)& Revenue by Dr. P. V. Pradeep Kumar, Addl. CIT (DR) Date of hearing : 09.10.2018 Date of Pronouncement : 27.1…

M/S. Rajesh Exports Limited, Bengaluru vs. The Assistant Commissioner of Income Tax, Central Circle - 1(2), Bengaluru

In the result, all these seven appeals are partly allowed in the terms indicated above

ITA 931/BANG/2017[2008 - 09]Status: DisposedITAT Bangalore27 Nov 2018

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Rajesh Mehta, Director
Section 10Section 10ASection 132(1)Section 153Section 153ASection 1O

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER ITA Nos.928 to 931/Bang/2017 & 174 to 176/Bang/2018 Assessment years : 2008-09 to 2014-15 M/s. Rajesh Exports Ltd., No.4, Batavia Chambers, The ACIT, Kumara Park Road, Vs. Central Circle – 1 (2), Kumara Park (East), Bengaluru. Bengaluru-560001. PAN : AAACR 8642 N APPELLANT RESPONDENT Assessee by : Shri. Rajesh Mehta, Director : Shri S. M. Keshkamat, CIT(DR)& Revenue by Dr. P. V. Pradeep Kumar, Addl. CIT (DR) Date of hearing : 09.10.2018 Date of Pronouncement : 27.1…

M/S Rajesh Exports Limited, Bangalore vs. The Assistant Commissioner of Income Tax Central Circle-1(2), Bangalore

In the result, all these seven appeals are partly allowed in the terms indicated above

ITA 930/BANG/2017[2011-12]Status: DisposedITAT Bangalore27 Nov 2018AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Rajesh Mehta, Director
Section 10Section 10ASection 132(1)Section 153Section 153ASection 1O

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER ITA Nos.928 to 931/Bang/2017 & 174 to 176/Bang/2018 Assessment years : 2008-09 to 2014-15 M/s. Rajesh Exports Ltd., No.4, Batavia Chambers, The ACIT, Kumara Park Road, Vs. Central Circle – 1 (2), Kumara Park (East), Bengaluru. Bengaluru-560001. PAN : AAACR 8642 N APPELLANT RESPONDENT Assessee by : Shri. Rajesh Mehta, Director : Shri S. M. Keshkamat, CIT(DR)& Revenue by Dr. P. V. Pradeep Kumar, Addl. CIT (DR) Date of hearing : 09.10.2018 Date of Pronouncement : 27.1…