How many judgments cite CIT v. Laxman Das Khandelwal?

225 judgments on BharatTax cite CIT v. Laxman Das Khandelwal (417 ITR 325), spanning 2011 to 2026.

Which sections of the Income Tax Act does CIT v. Laxman Das Khandelwal come up under?

It is most often cited in judgments turning on Section 143(2), Section 148, Section 147, Section 143(3), Section 292BB, Section 142(1).

CIT v. Laxman Das Khandelwal

417 ITR 325Supreme Court of India2019#396 most cited

What is CIT v. Laxman Das Khandelwal authority for?

Issuance of a notice under Section 143(2) is a mandatory requirement for completing an assessment when a return is filed, including reassessment under Section 147/143(3). The complete absence of this notice renders the assessment invalid and is not curable by Section 292BB.

225

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2011 to 2026.

Also referred to as

Laxman Das Khandelwal · Section 143(2) notice mandatory · non-issuance of notice · assessment invalid · Section 292BB · curative provision · service of notice · Section 147 reassessment · Section 143(3) assessment · Hotel Blue Moon affirmed

Also reported as

108 Taxmann.com 183266 Taxmann 171310 CTR 8

Sections most often in play

Section 143(2)Section 148 Section 147 Section 143(3)Section 292BB Section 142(1)Section 139 Section 144

Read the full judgment

Issues it is cited on

section 292bb section 292b section 124(3)section 292 section 120 section 29 section 124 section 158bc service of notice section 127 section 139(4)section 158

Judgments citing CIT v. Laxman Das Khandelwal

Ashish Sharma, Gopal Pura Bye - Pass Jaipur vs. Income Tax Officer, Statue Circle, Jaipur

In the result, appeal of the assessee is allowed

ITA 586/JPR/2023[2009-10]Status: DisposedITAT Jaipur28 Nov 2023AY 2009-10

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT) a

Section 133(6)Section 142(1)Section 144Section 147Section 148Section 292BSection 69A

…(A). Therefore, the appeal of the assessee has no merit is required to be dismissed considering the finding recorded in the order of the lower authorities. The ld. DR relied on the decision of Hon’ble Supreme Court in the case of CIT vs. Laxman Das Khandelwal 417 ITR 325 (SC). 7. In the rejoinder the ld. AR of the assessee relying on copy of reasons recorded for reopening submitted that the reasons were recorded for the assessment year 2009-10 whereas the notice was issued for assessment year 2008-09. Therefore the fact of this case is that the notice has been issued for the assessment year 2008-09 for which the…

Pr. Commissioner of Income Tax-1, Delhi vs. M/S Dart Infrabuild (P) Ltd

ITA/10/2022HC Delhi17 Nov 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 142(1)Section 143(1)Section 143(2)Section 146Section 147Section 148

…ITA 10/2022 Page 1 of 16 * IN THE HIGH COURT OF DELHI AT NEW DELHI Judgement reserved on: 18.08.2023 % Judgement pronounced on : 17.11.2023 + ITA 10/2022 PR. COMMISSIONER OF INCOME TAX-1, DELHI ..... Appellant Through: Mr Sanjay Kumar, Sr. Standing Counsel with Ms Hemlata Rawat and Ms Easha, Advs. versus M/S DART INFRABUILD (P) LTD. ..... Respondent Through: Mr Salil Aggarwal…

Deepak Kedia, Kolkata vs. ACIT, Cir-43, Kolkata

In the result, appeal of the assessee is allowed

ITA 881/KOL/2023[2014-15]Status: DisposedITAT Kolkata03 Nov 2023AY 2014-15

Bench: Sri Rajesh Kumar & Sonjoy Sarma

Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री संजय शमाा, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 881/KOL/2023 Assessment Year: 2014-15 Deepak Kedia…………………………………………………..Appellant [PAN: AFVPK 2443 P] Vs. ACIT, Circle-43, Kolkata.......................................Respondent Appearances: Assessee represented by – Sh. Sunil Surana, A/R. Department represented by – Sh. B.K. Singh, JCIT, Sr. D/R. Date of concluding the hearing : October 18th, 20…

Mohammed Mujeeb Sikander, Mangalore vs. DCIT, Central Circle (1), Mangalore

ITA 1119/BANG/2022[2018-19]Status: DisposedITAT Bangalore30 Oct 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Shivakumar, A.RFor Respondent: Shri Sunil Kumar Singh, D.R

Section 1Section 132Section 143(3)Section 153ASection 153CSection 153C(1)(a)Section 68Section 69B

…ITA Nos.1117 to 1119/Bang/2022 Mohammed Mujeeb Sikander, Mangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1117 to 1119/Bang/2022 Assessment Years: 2016-17 to 2018-19 Mohammed Mujeeb Sikander 306, 3rd Floor, B.M.K. Commercial Centre DCIT Highland, Falnir Vs. Central Circle-1 Mangalore 575 002 Mangalore PAN NO : AELPS6817A APPELLANT RESPONDENT Appellant by : Shri T.M. Shivakumar, A.R. Respondent by : Shri Sunil Kumar Singh, D.R. Date of Hearing : 16.08.2023 Date of Pronouncement : 30.10.2023 O…

Mohammed Mujeeb Sikander, Mangalore vs. DCIT, Central Circle (1), Mangalore

ITA 1117/BANG/2022[2016-17]Status: DisposedITAT Bangalore30 Oct 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Shivakumar, A.RFor Respondent: Shri Sunil Kumar Singh, D.R

Section 1Section 132Section 143(3)Section 153ASection 153CSection 153C(1)(a)Section 68Section 69B

Assistant Commissioner of Income Tax, Circle1(1), Raipur vs. Akshay Lodha, Raipur

ITA 160/RPR/2022[2012-13]Status: DisposedITAT Raipur27 Oct 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 160/Rpr/2022 Co No.10/Rpr/2022 "नधा"रण वष" / Assessment Year : 2012-13 The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Akshay Lodha B-26, 27 Gate No.11, Pandri, Textile Market Pandri, Raipur (C.G.) Pan : Acipl3634P ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 147Section 250

…ent u/s. 143(3) of the 19 ACIT, Circle-1(1), Raipur Vs. Akshay Lodha CO. 10/RPR/2022 Act is fortified by the judgments of the Hon’ble Supreme Court in the case of ACIT & Anr. Vs. Hotel Blue Moon [2010] 321 ITR 362 (SC) and CIT v. Laxman Das Khandelwal (2019) 417 ITR 325(SC). 24. In the backdrop of our aforesaid deliberations, the appeal filed by the revenue in ITA No.160/RPR/2022 is dismissed, while for the cross-objection filed by the assessee in CO No.10/RPR/2022 for A.Y.2012-13 is allowed. Order pronounced in open court on 27th day of October, 2023. ARUN KHODPIA RAVISH SOOD (ACCOUNTANT MEMBER) (JUDICIAL ME…

M/S.Bds Foods Pvt. Ltd., Kolkata vs. D.C.I.T, Cir-7(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 193/KOL/2023[2011-12]Status: DisposedITAT Kolkata16 Oct 2023AY 2011-12

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.193/Kol/2023 Assessment Year: 2011-12 M/S Bds Foods Pvt. Ltd.....................…...………………….………....Appellant Shop No.A3, 210, Jessore Road, Kolkata-700089. [Pan: Aacci2360J] Vs. Dcit, Circle-7(1), Kolkata........….........................................…..…..... Respondent Appearances By: Shri Sunil Surana, Advocate, Appeared On Behalf Of The Appellant. Shri P. P Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 31, 2023 Date Of Pronouncing The Order : October 16, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 14.02.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Ld. Cit(A) Erred In Passing The Order Ex-Parte Without Allowing The Appellant Any Proper & Reasonable Opportunity Of Being Heard. 2. For That The Ld. C.I.T(A) Erred In It Was Passing The Order When Incumbent On Him To Deal With & Decide Each Of The Grounds Raised In The Appeal On Its Merits.

Section 133Section 147Section 148Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.193/Kol/2023 Assessment Year: 2011-12 M/s BDS Foods Pvt. Ltd.....................…...………………….………....Appellant Shop No.A3, 210, Jessore Road, Kolkata-700089. [PAN: AACCI2360J] vs. DCIT, Circle-7(1), Kolkata........….........................................…..…..... Respondent Appearances by: Shri Sunil Surana, Advocate, appeared on behalf of the appellant. Shr…

Alpha National Trading Co., Kolkata vs. ACIT, Cir-29, Kolkata

In the result, appeal of the assessee is allowed

ITA 686/KOL/2023[2015-16]Status: DisposedITAT Kolkata27 Sept 2023AY 2015-16

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.686/Kol/2023 Assessment Year: 2015-16 Alpha National Trading Co….………………………………….…....Appellant C/O Sri Jitendra Kaushik, Advocate, 19D, Muktaram Babu Street, Kolkata- 700007. [Pan: Aatfa1401A] Vs. Acit, Circle-29, Kolkata………..................……........……...…..…..Respondent Appearances By: Shri Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 03, 2023 Date Of Pronouncing The Order : September 27, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 17.06.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That On The Facts & Circumstances Of The Case, The Ld. Commissioner Of Income-Tax (Appeals) National Faceless Appeal Centre, Has Erred In Confirming Disallowance Of A Sum Of Rs. 29,30,046/- Out Of

Section 143(2)Section 143(3)Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.686/Kol/2023 Assessment year: 2015-16 Alpha National Trading Co….………………………………….…....Appellant C/o Sri Jitendra Kaushik, Advocate, 19D, Muktaram babu Street, Kolkata- 700007. [PAN: AATFA1401A] vs. ACIT, Circle-29, Kolkata………..................……........……...…..…..Respondent Appearances by: Shri Sunil Surana, AR, appeared on behalf of the appellant. Shri P. P. Barman,…

M/S. Atul Projects India P Ltd, Mumbai vs. DCIT- 9(1)(2) (Now Juridiction With Dc CC 2(4)), Mumbai

ITA 1940/MUM/2023[2014-15]Status: DisposedITAT Mumbai27 Sept 2023AY 2014-15

Bench: Ms. Kavitha Rajagopal () & Ms. Padmavathy S. ()

Section 132Section 143(2)Section 14ASection 153CSection 37(1)Section 43CSection 69CSection 80I

…essment order passed under section 153C without complying with the same is a nullity. The ld AR placed reliance on the decision of the Hon'ble Supreme Court in the case of ACIT vs Hotel Blue Moon (2010) 321 ITR 362 (SC) and CIT vs Laxman das Khandelwal (2019) 417 ITR 325 (SC). The ld AR also submitted through written submissions dated 07.09.2023, that the Hon'ble Bombay High Court in the case of Ashok Commercial Enterprises vs ACIT (WP No.2593, 2594,2596,2597,2598, 2847, 2588,2625 of 2021 dated 04.09.2023) has considered the same issue and has quashed the order passed under section 153C r.w.s.144 for the reason t…

M/S. Atul Projects India Pvt Ltd., Mumbai vs. DCIT- 9(1)(2), ( Now Juridiction With Dc CC-2(4), Mumbai

ITA 1880/MUM/2023[2019-20]Status: DisposedITAT Mumbai27 Sept 2023AY 2019-20

Bench: Ms. Kavitha Rajagopal () & Ms. Padmavathy S. ()

Section 132Section 143(2)Section 14ASection 153CSection 37(1)Section 43CSection 69CSection 80I

M/S. Atul Projects India Pvt Ltd., Mumbai vs. DCIT- 9(1)(2), ( Now Juridiction With Dc CC-2(4), Mumbai

ITA 1879/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 Sept 2023AY 2017-18

Bench: Ms. Kavitha Rajagopal () & Ms. Padmavathy S. ()

Section 132Section 143(2)Section 14ASection 153CSection 37(1)Section 43CSection 69CSection 80I

M/S. Atul Projects India Pvt Ltd., Mimbai vs. DCIT- 9(1)(2), ( Now Juridiction With Dc CC-2(4), Mumbai

ITA 1877/MUM/2023[2016-17]Status: DisposedITAT Mumbai27 Sept 2023AY 2016-17

Bench: Ms. Kavitha Rajagopal () & Ms. Padmavathy S. ()

Section 132Section 143(2)Section 14ASection 153CSection 37(1)Section 43CSection 69CSection 80I

M/S. Atul Projects India Pvt Ltd., Mumbai vs. DCIT- 9(1)(2), ( Now Juridiction With Dc CC-2(4), Mumbai

ITA 1876/MUM/2023[2015-16]Status: DisposedITAT Mumbai27 Sept 2023AY 2015-16

Bench: Ms. Kavitha Rajagopal () & Ms. Padmavathy S. ()

Section 132Section 143(2)Section 14ASection 153CSection 37(1)Section 43CSection 69CSection 80I

Maa Pahari Mercantiles(P)Ltd, Kolkata vs. DCIT, Kolkata

In the result, appeal of the assessee is allowed

ITA 359/KOL/2023[2014-15]Status: DisposedITAT Kolkata26 Sept 2023AY 2014-15

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.359/Kol/2023 Assessment Year: 2014-15 M/S Maa Pahari Mercantiles Pvt. Ltd.………………………….…....Appellant 9, Weston Street, 214, 2Nd Floor, Kolkata-700012. [Pan: Aabcm7545A] Vs. Dcit, Circle-4(2), Kolkata……..................……........……...…..…..Respondent Appearances By: Shri Sunil Surana, Ar Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 03, 2023 Date Of Pronouncing The Order : September 26,2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 02.01.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Order Of The Ld. Cit (A) Is Arbitrary, Illegal & Bad In Law. 2. For That Assessment Order Itself Bad In Law In View Of The Fact That The Notice U/S 143(2) Taking Up The Case Under Scrutiny Was Without Jurisdiction.

Section 143(2)Section 143(3)Section 14ASection 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.359/Kol/2023 Assessment year: 2014-15 M/s Maa Pahari Mercantiles Pvt. Ltd.………………………….…....Appellant 9, Weston Street, 214, 2nd Floor, Kolkata-700012. [PAN: AABCM7545A] vs. DCIT, Circle-4(2), Kolkata……..................……........……...…..…..Respondent Appearances by: Shri Sunil Surana, AR appeared on behalf of the appellant. Shri P. P. Barman, Addl. CIT-DR, appeared…

The DCIT, Central-1, Bhopal vs. M/S Vatika Builders & Developers, Bhopal

Appeal is dismissed

ITA 358/IND/2020[2015-16]Status: DisposedITAT Indore25 Sept 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Dcit (Central)-I, M/S. Vatika Builders & Bhopal Developers, Vatika Parisar, बनाम/ Near Petrol Pump, Vs. Lalghati, Bhopal

Section 139Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2015-16 DCIT (Central)-I, M/s. Vatika Builders & Bhopal Developers, Vatika Parisar, बनाम/ Near Petrol Pump, Vs. Lalghati, Bhopal (Revenue / Appellant) (Assessee / Respondent) C.O.No. 20/Ind/2022 (Arising out of ITA No. 358/Ind/2020) Assessment Year: 2015-16 M/s. Vatika Builders & DCIT (Central)-I, Developers, Bhopal Vatika Parisar, बनाम/ Near Petrol Pump, Vs. Lalghati, Bhopal (Assessee/Cross-Objector) (Revenue / Re…

Income Tax Officer, Ward-2(3)(8), Surat vs. Mahaveer Shantilal Jain, Surat

ITA 453/SRT/2019[2013-14]Status: DisposedITAT Surat25 Sept 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.453/Srt/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The Ito, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/S Mukesh Diamonds, 1St Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New Dtc, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqupj6439L Appellant By Shri Ritesh Mishra, Cit(Dr) Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 08/09/2023 Date Of Pronouncement 25/09/2023

Section 142(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.453/SRT/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The ITO, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/s Mukesh Diamonds, 1st Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New DTC, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AQUPJ6439L Appellant by Shri Ritesh Mishra, CIT(DR) Respondent by Shri P. M. Jagasheth, CA Date of Hearing 08/09/2023 Date of Pronouncement 25/09/2023 आदेश / O R D E R PER DR.…

Balmukund M Vaishnav, Surat vs. Income Tax Officer, Ward-2(3)(7), Surat

ITA 205/SRT/2019[2013-14]Status: DisposedITAT Surat25 Sept 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.204/Srt/2019 Assessment Year: (2013-14) (Physical Hearing) The Ito, Ward-2(3)(7), Vs. Balmukund M. Vaishnav, Surat. 5B/1054, Ramnanth Mahadev Ni Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent) आयकर अपील सं./Ita No.205/Srt/2019 Assessment Year: (2013-14) Balmukund M. Vaishnav, Vs. The Ito, Ward-2(3)(7), 5B/1054, Ramnanth Mahadev Ni Surat. Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent)

Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.204/SRT/2019 Assessment Year: (2013-14) (Physical Hearing) The ITO, Ward-2(3)(7), Vs. Balmukund M. Vaishnav, Surat. 5B/1054, Ramnanth Mahadev Ni Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AOKPV5065Q (Appellant) (Respondent) आयकर अपील सं./ITA No.205/SRT/2019 Assessment Year: (2013-14) Balmukund M. Vaishnav, Vs. The ITO, Ward-2(3)(7), 5B/1054, Ramnanth Mahadev Ni Surat. Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AOKPV5065Q (Appellant) (…

Shri Iqbal Sheikh, Srinagar vs. Income Tax Officeer, Srinagar

In the result, the appeal of the assessee is allowed

ITA 176/ASR/2019[2010-11]Status: DisposedITAT Amritsar29 Aug 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Upender Bhat, CAFor Respondent: Sh. Mohit Kumar Nigam, Sr. DR

Section 148Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 176/Asr/2019 Assessment Year: 2010-11 Sh. Iqbal Sheikh, Vs. The I.T.O. 3 (1), Nigeen, Hazratbal, Srinagar Srinagar Kashmir PAN : AAEPI 2499B (APPELLANT) (RESPONDENT) Assessee by : Sh. Upender Bhat, CA Revenue by : Sh. Mohit Kumar Nigam, Sr. DR Date of Hearing: 02/08/2023 Date of Pronouncement: 29/08/2023 ORDER Per Dr. M. L. Meena, AM: This appeal is filed by the assessee against the order of the Ld. CIT(A)-1, Ludhiana dated 09/01/2019 for the Asse…

Manak Garg, Delhi vs. ITO, Ward-36(3), New Delhi

In the result, appeal of the assessee is partly allowed for statistical purpose as indicated above

ITA 1362/DEL/2022[2009-10]Status: DisposedITAT Delhi11 Aug 2023AY 2009-10

Bench: Shri Challa Nagendra Prasad, S.M.C. आ.अ.सं/.I.T.A No. 1362/Del/2022 िनधा"रणवष"/ Assessment Year : 2009-10 Shri Manak Garg, Income Tax Officer, बनाम C/O. Saurav Rohatgi & Vs. Ward : 36 (3) Associates, G-2/7, Ganga Triveni Apartments, New Delhi. Sector : 9, Rohini, Delhi – 110 085. Pan No. Aespg0394M अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: C. A

Section 143Section 143(2)Section 234ASection 292BSection 46A

…I.T.A. No. 1362/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं/.I.T.A No. 1362/Del/2022 िनधा"रणवष"/ Assessment Year : 2009-10 Shri Manak Garg, Income Tax Officer, बनाम C/o. Saurav Rohatgi & Vs. Ward : 36 (3) Associates, G-2/7, Ganga Triveni Apartments, New Delhi. Sector : 9, Rohini, Delhi – 110 085. PAN No. AESPG0394M अपीलाथ" / Appellant ""यथ" / Respondent Shri Saurav Rohatgi, िनधा"रतीक"ओरसे / Assessee by : C. A.; Shri Om Parkash, राज"कीओरसे / Department Sr. D. R.; by: 11.07.2023 सुनवाईक"तारीख/ Date of hearing:…

Aruna Tiwari, Raipur vs. Principal Commissioner of Income Tax-1, Raipur

ITA 90/RPR/2022[2015-16]Status: DisposedITAT Raipur18 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri V.K Singh, CIT-DR

Section 142(1)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 90/RPR/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 PAN: ADBPT4977B .......अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Nikhilesh Begani, CA Revenue by : Shri V.K Singh, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 25.04.2023 घोषणा क" तार"ख / Date of Pronouncement : 18.07.2023…