CIT v. Lavanya Land (P) Ltd.

83 Taxmann.com 161High Court2017#562 most cited

What is CIT v. Lavanya Land (P) Ltd. authority for?

In a search assessment under Section 153A or 153C, additions cannot be sustained if the material or transactions relied upon do not relate or pertain to the assessee. Regular books of accounts not unearthed during search do not constitute incriminating material to justify additions.

172

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Lavanya Land (P) Ltd. · Section 153A · Section 153C · Section 132 · search assessment · incriminating material · material not pertaining to assessee · dumb documents · additions based on search · regular books of accounts · undisclosed income

Also reported as

397 ITR 246

Sections most often in play

Section 153ASection 153CSection 69CSection 132Section 143(3)Section 147Section 10(38)Section 132(4)

Issues it is cited on

buyback of sharessection 158bb(1)section 158bbwarrant of authorisationsection 127(2)section 269tonus of proofsection 269ssection 271edumb documentssection 132(4a)section 34

Judgments citing CIT v. Lavanya Land (P) Ltd.

Mr. Anil Agrawal (HUF), Mumbai vs. DCIT, Central Circle 3(4), Mumbai

The appeals stand partly allowed

ITA 5514/MUM/2019[2012-13]Status: DisposedITAT Mumbai05 Apr 2021AY 2012-13

Bench: Hon’Ble Shri Amarjit Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.5512-5516/Mum/2019 (धििाारण वर्ा / Assessment Years: 2010-11 To 2014-15) Mr. Anil Agrawal (Huf) Dcit-Central Circle-3(4) Room No.1915, 19Th Floor बिाम/ 2401-2402, Anmol Pride Off. Patel Auto, S.V. Road, Air India Building, Nariman Point Vs. Goregaon (W), Mumbai-400 062. Mumbai-400 021. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacha-9591-E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Revenue By : Shri Rajeev Harit-Ld. Cit-Dr Assessee By : Shri Rajiv Khandelwal & Shri Aakash Kumar-Ld. Ars सुनवाई की तारीख/ : 12/01/2021 Date Of Hearing घोषणा की तारीख / : 05/04/2021 Date Of Pronouncement आदेश / O R D E R Per Bench 1.1 Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010-11 To 2014-15 Contest Separate Orders Of Learned First Appellate Authority. However, Facts & Issues Are More Or Less Similar. Therefore, The Appeals Were Heard Together & Are Now Being Disposed-Off By Way Of This Common Order For The Sake Of Convenience & Brevity. It Is Admitted Position That Adjudication In Any Year Would Substantially Apply To All The Other Years Also.

For Appellant: Shri Rajiv Khandelwal &For Respondent: Shri Rajeev Harit-Ld. CIT-DR
Section 153ASection 153DSection 68

…g platform through recognized stock broker and therefore, it could not be presumed that there could be any transfer of cash between the buyer and seller. Reliance was placed on the decision of Hon‟ble Bombay High Court in CIT V/s Lavanya Land Private Limited (83 Taxmann.com 161) which held that in the absence of any material to show exchange of cash, no addition could be made. The conclusions drawn by Ld. AO were based merely on suspicion, surmises and hearsay. The suspicion howsoever strong could not partake the character of legal evidence as per ratio of Hon‟ble Supreme Court in Lalchand Bhagat Ambica Ram V/s C…

Mr. Anil Agrawal (HUF), Mumbai vs. DCIT, Central Circle 3(4), Mumbai

The appeals stand partly allowed

ITA 5513/MUM/2019[2011-12]Status: DisposedITAT Mumbai05 Apr 2021AY 2011-12

Bench: Hon’Ble Shri Amarjit Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.5512-5516/Mum/2019 (धििाारण वर्ा / Assessment Years: 2010-11 To 2014-15) Mr. Anil Agrawal (Huf) Dcit-Central Circle-3(4) Room No.1915, 19Th Floor बिाम/ 2401-2402, Anmol Pride Off. Patel Auto, S.V. Road, Air India Building, Nariman Point Vs. Goregaon (W), Mumbai-400 062. Mumbai-400 021. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacha-9591-E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Revenue By : Shri Rajeev Harit-Ld. Cit-Dr Assessee By : Shri Rajiv Khandelwal & Shri Aakash Kumar-Ld. Ars सुनवाई की तारीख/ : 12/01/2021 Date Of Hearing घोषणा की तारीख / : 05/04/2021 Date Of Pronouncement आदेश / O R D E R Per Bench 1.1 Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010-11 To 2014-15 Contest Separate Orders Of Learned First Appellate Authority. However, Facts & Issues Are More Or Less Similar. Therefore, The Appeals Were Heard Together & Are Now Being Disposed-Off By Way Of This Common Order For The Sake Of Convenience & Brevity. It Is Admitted Position That Adjudication In Any Year Would Substantially Apply To All The Other Years Also.

For Appellant: Shri Rajiv Khandelwal &For Respondent: Shri Rajeev Harit-Ld. CIT-DR
Section 153ASection 153DSection 68

…g platform through recognized stock broker and therefore, it could not be presumed that there could be any transfer of cash between the buyer and seller. Reliance was placed on the decision of Hon‟ble Bombay High Court in CIT V/s Lavanya Land Private Limited (83 Taxmann.com 161) which held that in the absence of any material to show exchange of cash, no addition could be made. The conclusions drawn by Ld. AO were based merely on suspicion, surmises and hearsay. The suspicion howsoever strong could not partake the character of legal evidence as per ratio of Hon‟ble Supreme Court in Lalchand Bhagat Ambica Ram V/s C…

Mr. Anil Agrawal (HUF), Mumbai vs. DCIT, Central Circle 3(4), Mumbai

The appeals stand partly allowed

ITA 5512/MUM/2019[2010-11]Status: DisposedITAT Mumbai05 Apr 2021AY 2010-11

Bench: Hon’Ble Shri Amarjit Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.5512-5516/Mum/2019 (धििाारण वर्ा / Assessment Years: 2010-11 To 2014-15) Mr. Anil Agrawal (Huf) Dcit-Central Circle-3(4) Room No.1915, 19Th Floor बिाम/ 2401-2402, Anmol Pride Off. Patel Auto, S.V. Road, Air India Building, Nariman Point Vs. Goregaon (W), Mumbai-400 062. Mumbai-400 021. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacha-9591-E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Revenue By : Shri Rajeev Harit-Ld. Cit-Dr Assessee By : Shri Rajiv Khandelwal & Shri Aakash Kumar-Ld. Ars सुनवाई की तारीख/ : 12/01/2021 Date Of Hearing घोषणा की तारीख / : 05/04/2021 Date Of Pronouncement आदेश / O R D E R Per Bench 1.1 Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010-11 To 2014-15 Contest Separate Orders Of Learned First Appellate Authority. However, Facts & Issues Are More Or Less Similar. Therefore, The Appeals Were Heard Together & Are Now Being Disposed-Off By Way Of This Common Order For The Sake Of Convenience & Brevity. It Is Admitted Position That Adjudication In Any Year Would Substantially Apply To All The Other Years Also.

For Appellant: Shri Rajiv Khandelwal &For Respondent: Shri Rajeev Harit-Ld. CIT-DR
Section 153ASection 153DSection 68

…g platform through recognized stock broker and therefore, it could not be presumed that there could be any transfer of cash between the buyer and seller. Reliance was placed on the decision of Hon‟ble Bombay High Court in CIT V/s Lavanya Land Private Limited (83 Taxmann.com 161) which held that in the absence of any material to show exchange of cash, no addition could be made. The conclusions drawn by Ld. AO were based merely on suspicion, surmises and hearsay. The suspicion howsoever strong could not partake the character of legal evidence as per ratio of Hon‟ble Supreme Court in Lalchand Bhagat Ambica Ram V/s C…

DCIT CC 8(1), Mumbai vs. M/S Jainam Investments, Mumbai

In the result, appeals filed by the revenue are hereby dismissed

ITA 4474/MUM/2019[2016-17]Status: DisposedITAT Mumbai25 Feb 2021AY 2016-17
For Appellant: Shri Suchek Anchaliya (AR)For Respondent: Shri Rahul Raman (DR)
Section 143(1)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. Nos. 4286 & 4474/Mum/2019 (निर्धारण वर्ा / Assessment Years: 2011-12 & 2016-17) DCIT, CC-8(1) बिधम/ M/s. Jainam Investments 11A, 5th Floor, Rockside Aayakar Bhavan, M. K. Vs. Road, Mumbai-400020. Apartment, A Wing, Walkeshwar Road, Mumbai- 400009. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHFJ1230A (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri Rahul Raman (DR) Assessee by: Shri Suchek Anchaliya (AR) सुनवाई की तारीख / Date of Hearing: 16/02/2021 घोषणा की तारीख /D…

Neetaa Suneel Shah, Chennai vs. ITO Non Corporate Ward 5(2), Chennai

In the result, the appeal of assessee is partly allowed for statistical purposes

ITA 1524/CHNY/2019[2012-13]Status: DisposedITAT Chennai23 Oct 2019AY 2012-13

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Shri M.Karunakaran, AdvocateFor Respondent: Shri DV Subha Rao, JCIT D.R
Section 10(38)Section 10(83)Section 147Section 148Section 68

…आयकर अपील"य अ"धकरण, ’सी’’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य के सम" एवं "ी र"मत कोचर, लेखा सद"य BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.1524/Chny/2019 "नधा"रण वष" /Assessment year : 2012-13 Smt.Neetaa Suneel Shah, Vs. The Income Tax Officer, 178,Old No.88,NSC Bose Road, Non Corporate Ward 5(2), Sowcarpet,Chennai 600 079. Chennai. [PAN AAQPS 8436 E] (अपीलाथ"/Appellant) ( !यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri M.Karunakaran, Advocate !"यथ" क" ओर से /Respondent by…

Hari Ram Agarwal, Kolkata vs. ITO, Ward - 22(4), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2363/KOL/2018[2014-15]Status: DisposedITAT Kolkata03 Apr 2019AY 2014-15

Bench: Shri Aby. T. Varkey & Shri M. Balaganeshi.T.A. No.2363/Kol/2018 (Assessment Year 2014-15) Hari Ram Agarwal Ito, Ward-22(4), Kolkata. -Vs- [Pan :Acdpa 1946 N]

Section 10(38)Section 133(6)Section 143(3)Section 234ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL Kolkata Bench, Kolkata (Bench – “B”) BEFORE SHRI ABY. T. VARKEY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER I.T.A. No.2363/Kol/2018 (Assessment year 2014-15) Hari Ram Agarwal ITO, Ward-22(4), Kolkata. -Vs- [PAN :ACDPA 1946 N] (Appellant) .. (Respondent) For the Appellant Shri M. D. Shah, AR For the Respondent Shri Robin Choudhury, Addl. CIT- Sr. DR. Date of Hearing 28.03.2019 Date of Pronouncement 03.04.2019 ORDER Per M. Balaganesh: This appeal of the assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals) -6, Kolkata [ in sho…

Smt. Sushila Devi Kajaria, Kolkata vs. ACIT, Circle - 36, Kolkata

ITA 1255/KOL/2018[2014-15]Status: DisposedITAT Kolkata03 Apr 2019AY 2014-15

Bench: Shri S.S, Godara

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “SMC” KOLKATA Before Shri S.S, Godara, Judicial Member ITA No.1254-1255/Kol/2018 Assessment Year:2014-15 Naveen Kumar Kajaria ACIT, Circle-35, बनाम / 32, Armenian Street, Aayakar Bhawan, V/s. Kolkata-700001 Poorva, 110, Shantipally, 7th Floor, [PAN No.AGDPK 0069 N] Kolkakta-107 Smt. Sushila Devi Kajaria, बनाम / 32, Armenian Street, ACIT, Circle-36, V/s. Kolkata-001 Aaykar Bhawa, Poorva 110, Shantipally, 7th [PAN No.AFYPK 7990 Q] Floor, Kolkata-107 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Sunin Surana, Advocate & आवेदक क" ओर से/By Assessee Shri S.M. Surana, A…

Navin Kumar Kajaria, Kolkata vs. ACIT, Circle - 35, Kolkata

ITA 1254/KOL/2018[2014-15]Status: DisposedITAT Kolkata03 Apr 2019AY 2014-15

Bench: Shri S.S, Godara

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “SMC” KOLKATA Before Shri S.S, Godara, Judicial Member ITA No.1254-1255/Kol/2018 Assessment Year:2014-15 Naveen Kumar Kajaria ACIT, Circle-35, बनाम / 32, Armenian Street, Aayakar Bhawan, V/s. Kolkata-700001 Poorva, 110, Shantipally, 7th Floor, [PAN No.AGDPK 0069 N] Kolkakta-107 Smt. Sushila Devi Kajaria, बनाम / 32, Armenian Street, ACIT, Circle-36, V/s. Kolkata-001 Aaykar Bhawa, Poorva 110, Shantipally, 7th [PAN No.AFYPK 7990 Q] Floor, Kolkata-107 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Sunin Surana, Advocate & आवेदक क" ओर से/By Assessee Shri S.M. Surana, A…

Shri Udit Agarwal, Kolkata vs. DCIT(It)-2(1), Kolkata

Appeal is allowed accordingly

ITA 1839/KOL/2017[2014-15]Status: DisposedITAT Kolkata26 Dec 2018AY 2014-15

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2014-15 Shri Udit Agarwal V/S. Dcit (It)-2(1), 110, 3, Madan Mohan Burman Shanti Pally, Kolkata- Street, Kolkataa-007 107 [Pan No.Ahupa 0424 B] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Subash Agarwal, Advocate अपीलाथ" क" ओर से/By Appellant Shri Robin Choudhury, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 03-12-2018 सुनवाई क" तार"ख/Date Of Hearing 26-12-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Commissioner Of Income Tax (Appeals)-22,Kolkata’S Order Dated 10.05.2017 Passed In Case No.71/Cit(A)/22/Kol/14-15/16-17 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Learned Representatives. Case File Perused. 2. The Assessee’S Sole Substantive Ground Challenges Correctness Of Both The Lower Authorities’ Action Treating Its Long Term Capital Gains (Ltcg) Of ₹64,99,391/- To Be Unexplained Cash Credits U/S 68 Of The Act. The Cit(A)’S Detailed Discussion To This Effect Reads As Under:- ”06. Decision: 1. I Have Carefully Considered The Action Of The Ld. Ao In Treating The Amount Of Rs.67,24,391/- Being Claimed By The Appellant To Be Proceeds Of Shares Sold To Be Ltcg & Claimed As Exempt. The Findings Of The Ld. Ao Are Based On The Information Being Supplied By The Investigation Wing Of The Department At Kolkata. I Have Also Carefully Examined The Submissions Of The Appellant, Wherein

Section 143(3)Section 68

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Shri, M. Balaganesh, Accountant Member Assessment Year :2014-15 Shri Udit Agarwal V/s. DCIT (IT)-2(1), 110, 3, Madan Mohan Burman Shanti Pally, Kolkata- Street, Kolkataa-007 107 [PAN No.AHUPA 0424 B] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Subash Agarwal, Advocate अपीलाथ" क" ओर से/By Appellant Shri Robin Choudhury, Addl. CIT-DR ""यथ" क" ओर से/By Respondent 03-12-2018 सुनवाई क" तार"ख/Date of Hearing 26-12-2018 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E…

Uma Singal, New Delhi vs. ACIT, Centrl Circle-3, New Delhi

ITA 1484/DEL/2018[2014-15]Status: DisposedITAT Delhi07 Dec 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri S S Rana CIT DR
Section 10(38)Section 143Section 153ASection 250Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1415 to 1417/Del/2018 (Assessment Year: 2013-14 to 2015-16) Shri Brij Bhushan Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1483 & 1484/Del/2018 (Assessment Year: 2013-14, and 2014-15) Mrs. Uma Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1479 to 1481/Del/2018 (Assessment Year: 2013-14 to 2015-16) Mrs. Ritu Si…

Ritu Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1481/DEL/2018[2015-16]Status: DisposedITAT Delhi07 Dec 2018AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri S S Rana CIT DR
Section 10(38)Section 143Section 153ASection 250Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1415 to 1417/Del/2018 (Assessment Year: 2013-14 to 2015-16) Shri Brij Bhushan Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1483 & 1484/Del/2018 (Assessment Year: 2013-14, and 2014-15) Mrs. Uma Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1479 to 1481/Del/2018 (Assessment Year: 2013-14 to 2015-16) Mrs. Ritu Si…

Aditya Vikram Sureka, HUF, Kolkata vs. ITO, Ward - 34(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1650/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Nov 2018AY 2014-15

Bench: Hon’Ble Shri S.S.Godara, Jm & Hon’Ble Shri M.Balaganesh, Am] I.T.A No. 1650/Kol/2018 Assessment Year : 2014-15 Aditya Vikram Sureka Huf -Vs- Ito, Ward-34(2) , Kolkata [Pan: Aamha 4069 D] (Appellant) (Respondent)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Saurabh Kumar, Addl. CIT Sr. DR
Section 10(38)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Hon’ble Shri M.Balaganesh, AM] I.T.A No. 1650/Kol/2018 Assessment Year : 2014-15 Aditya Vikram Sureka HUF -vs- ITO, Ward-34(2) , Kolkata [PAN: AAMHA 4069 D] (Appellant) (Respondent) For the Appellant : Shri Subash Agarwal, Advocate For the Respondent : Shri Saurabh Kumar, Addl. CIT Sr. DR Date of Hearing : 12.11.2018 Date of Pronouncement : 28.11.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-10, Kolkata [in short the ld…

Smt. Madhu Killa, Kolkata vs. ACIT, Circle - 36, Kolkata

In the result, appeal of assessee is allowed

ITA 834/KOL/2018[2014-15]Status: DisposedITAT Kolkata02 Nov 2018AY 2014-15

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

Section 10(38)

…1 Madhu Killa. AY 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] I.T.A. No. 834/Kol/2018 Assessment Year: 2014-15 Smt. Madhu Killa Vs. Assistant Commissioner of Income-tax, (PAN: AGOPK0403H) Circle-36, Kolkata. Appellant Respondent Date of Hearing 25.09.2018 Date of Pronouncement 02.11.2018 For the Appellant Shri S. M. Surana, Advocate For the Respondent Shri Sandeep Lakra, Addl. CIT, Sr. DR ORDER Per Shri A.T.Varkey, J…

Rukmini Devi Manpuria, Kolkata vs. DCIT(It), Circle - 2(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1724/KOL/2017[2014-15]Status: DisposedITAT Kolkata24 Oct 2018AY 2014-15

Bench: Hon’Ble Shri A T Varkey, Jm & Shri M.Balaganesh, Am] I.T.A No. 1724/Kol/2017 Assessment Year : 2014-15 Rukmini Devi Manpuria -Vs- Dcit(It), Circle-2(1), Kolkata [Pan: Axapm 3836 H ] (Appellant) (Respondent)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Robin Chowdhury, Addl. CIT Sr. DR
Section 10(38)Section 11(1)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri A T Varkey, JM, & Shri M.Balaganesh, AM] I.T.A No. 1724/Kol/2017 Assessment Year : 2014-15 Rukmini Devi Manpuria -vs- DCIT(IT), Circle-2(1), Kolkata [PAN: AXAPM 3836 H ] (Appellant) (Respondent) For the Appellant : Shri Subash Agarwal, Advocate For the Respondent : Shri Robin Chowdhury, Addl. CIT Sr. DR Date of Hearing : 09.10.2018 Date of Pronouncement : 24.10.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-22, Kolkata [in short the ld…

Dnyaneshwar Dhondiba Tupe, Pune vs. Assistant Commissioner of Income-Tax

ITA 2118/PUN/2013[2006-07]Status: DisposedITAT Pune19 Sept 2018AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.2108/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aampt1909M .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita No.2109/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sopan Dhondiba Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aajpt0436E .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita Nos.2110 & 2111/Pun/2013 यनधाारण वषा / Assessment Years : 2006-07 & 2009-10

Section 132Section 132(4)Section 143(3)Section 147

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.2108/PUN/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-stra-nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 PAN : AAMPT1909M .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.2109/PUN/2013 यनधाारण वषा / Asse…

Bhanudas Dhondiba Tupe, Pune vs. Assistant Commissioner of Income-Tax

ITA 2117/PUN/2013[2006-07]Status: DisposedITAT Pune19 Sept 2018AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.2108/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aampt1909M .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita No.2109/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sopan Dhondiba Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aajpt0436E .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita Nos.2110 & 2111/Pun/2013 यनधाारण वषा / Assessment Years : 2006-07 & 2009-10

Section 132Section 132(4)Section 143(3)Section 147

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.2108/PUN/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-stra-nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 PAN : AAMPT1909M .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.2109/PUN/2013 यनधाारण वषा / Asse…

Bhanudas Dhondiba Tupe, Pune vs. Assistant Commissioner of Income-Tax

ITA 2116/PUN/2013[2005-06]Status: DisposedITAT Pune19 Sept 2018AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.2108/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aampt1909M .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita No.2109/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sopan Dhondiba Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aajpt0436E .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita Nos.2110 & 2111/Pun/2013 यनधाारण वषा / Assessment Years : 2006-07 & 2009-10

Section 132Section 132(4)Section 143(3)Section 147

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.2108/PUN/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-stra-nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 PAN : AAMPT1909M .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.2109/PUN/2013 यनधाारण वषा / Asse…

Ramdas Bhanudastupe, Pune vs. Assistant Commissioner of Income-Tax

ITA 2113/PUN/2013[2006-07]Status: DisposedITAT Pune19 Sept 2018AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.2108/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aampt1909M .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita No.2109/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sopan Dhondiba Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aajpt0436E .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita Nos.2110 & 2111/Pun/2013 यनधाारण वषा / Assessment Years : 2006-07 & 2009-10

Section 132Section 132(4)Section 143(3)Section 147

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.2108/PUN/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-stra-nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 PAN : AAMPT1909M .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.2109/PUN/2013 यनधाारण वषा / Asse…

Badrinath Dhondiba Tupe, Pune vs. Assistant Commissioner of Income-Tax

ITA 2112/PUN/2013[2006-07]Status: DisposedITAT Pune19 Sept 2018AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.2108/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aampt1909M .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita No.2109/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sopan Dhondiba Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aajpt0436E .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita Nos.2110 & 2111/Pun/2013 यनधाारण वषा / Assessment Years : 2006-07 & 2009-10

Section 132Section 132(4)Section 143(3)Section 147

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.2108/PUN/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-stra-nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 PAN : AAMPT1909M .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.2109/PUN/2013 यनधाारण वषा / Asse…

Vitthal Dhondiba Tupe, Pune vs. Assistant Commissioner of Income-Tax

ITA 2111/PUN/2013[2009-10]Status: DisposedITAT Pune19 Sept 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.2108/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aampt1909M .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita No.2109/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sopan Dhondiba Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aajpt0436E .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita Nos.2110 & 2111/Pun/2013 यनधाारण वषा / Assessment Years : 2006-07 & 2009-10

Section 132Section 132(4)Section 143(3)Section 147

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.2108/PUN/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-stra-nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 PAN : AAMPT1909M .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.2109/PUN/2013 यनधाारण वषा / Asse…