(CIT v. Madhya Bharat Energy Corp. Ltd.

Smt. Anuradha Upadhyay, Jabalpur vs. Income Tax Officer Ward 2(5)

In the result, the appeals by the assessee‟s are dismissed

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (through web-based video conferencing platform) BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. Nos. 19 to 21/JAB/2017 (Asst. Year: 2010-11 to 2012-13) Suresh Kumar Upadhyay vs. Income Tax Officer and Sons, House No.1806, Ward-2(5), Jabalpur. Purani Basti, Temerbhita Kajarwara, Jabalpur. [PAN: AATHS 3791 M] (Appellant) (Respondent) I.T.A. No. 22/JAB/2017 (Asst. Year: 2012-13) Anuradha Upadhyay, vs. Income Tax Officer House No.1806, Purani Basti, Ward-2(5), Jabalpur. A Temerbhita Kajarwara, p…

Suresh Upadhyay and Sons, Jabalpur vs. Income Tax Officer Ward 2(5)

In the result, the appeals by the assessee‟s are dismissed

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (through web-based video conferencing platform) BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. Nos. 19 to 21/JAB/2017 (Asst. Year: 2010-11 to 2012-13) Suresh Kumar Upadhyay vs. Income Tax Officer and Sons, House No.1806, Ward-2(5), Jabalpur. Purani Basti, Temerbhita Kajarwara, Jabalpur. [PAN: AATHS 3791 M] (Appellant) (Respondent) I.T.A. No. 22/JAB/2017 (Asst. Year: 2012-13) Anuradha Upadhyay, vs. Income Tax Officer House No.1806, Purani Basti, Ward-2(5), Jabalpur. A Temerbhita Kajarwara, p…

Suresh Upadhyay and Sons, Jabalpur vs. Income Tax Officer Ward 2(5)

In the result, the appeals by the assessee‟s are dismissed

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (through web-based video conferencing platform) BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. Nos. 19 to 21/JAB/2017 (Asst. Year: 2010-11 to 2012-13) Suresh Kumar Upadhyay vs. Income Tax Officer and Sons, House No.1806, Ward-2(5), Jabalpur. Purani Basti, Temerbhita Kajarwara, Jabalpur. [PAN: AATHS 3791 M] (Appellant) (Respondent) I.T.A. No. 22/JAB/2017 (Asst. Year: 2012-13) Anuradha Upadhyay, vs. Income Tax Officer House No.1806, Purani Basti, Ward-2(5), Jabalpur. A Temerbhita Kajarwara, p…

Suresh Upadhyay and Sons, Jabalpur vs. Income Tax Officer Ward 2(5)

In the result, the appeals by the assessee‟s are dismissed

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (through web-based video conferencing platform) BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. Nos. 19 to 21/JAB/2017 (Asst. Year: 2010-11 to 2012-13) Suresh Kumar Upadhyay vs. Income Tax Officer and Sons, House No.1806, Ward-2(5), Jabalpur. Purani Basti, Temerbhita Kajarwara, Jabalpur. [PAN: AATHS 3791 M] (Appellant) (Respondent) I.T.A. No. 22/JAB/2017 (Asst. Year: 2012-13) Anuradha Upadhyay, vs. Income Tax Officer House No.1806, Purani Basti, Ward-2(5), Jabalpur. A Temerbhita Kajarwara, p…

ITO, Ward-2(3)(7), Surat vs. Dipakkumar S. Mehta, Surat

In the result, the appeal of the Revenue in (ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1503/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) The Ito, Ward-2(3)(7), Vs. Shri Dipakkumar S. Mehta, Surat. Prop. Of Seema Impex, 401, 6/1582, Kumbhar Sheri, Mahidharpura, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afapm8151K (Revenue) (Assessee) आयकरअपीलसं./Ita No.1461/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) Shri Deepak S. Mehta, Vs. The Ito, Ward-2(3)(7), C/O. 302, Nishit Diamond Complex, Surat. Gujjar Falia, Mahidharpura, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afapm8151K (Assessee) (Revenue)

…ssued u/s 143(2) and also contended that non-issuance of notice u/s 143(2) will not render the assessment invalid. Learned DR had also referred to a case law to buttress his contention, [Commission of Income Tax v. Madhya Bharat Energy Corporation Ltd. (2011) 337 ITR 339 Del], which purported to hold that non-issue of notice under 143(2) of the Act on an assessee prior to completion of the reassessment would not be fatal to the reassessment. Learned DR also sought to distinguish the decision in ACIT v. Hotel Blue Moon 321 ITR 362(SC), on the ground that it pertained to a block assessment. Learned DR also stated t…

Deepak S. Mehta, Surat vs. ITO, Ward-2(3)(7), Surat

In the result, the appeal of the Revenue in (ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1503/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) The Ito, Ward-2(3)(7), Vs. Shri Dipakkumar S. Mehta, Surat. Prop. Of Seema Impex, 401, 6/1582, Kumbhar Sheri, Mahidharpura, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afapm8151K (Revenue) (Assessee) आयकरअपीलसं./Ita No.1461/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) Shri Deepak S. Mehta, Vs. The Ito, Ward-2(3)(7), C/O. 302, Nishit Diamond Complex, Surat. Gujjar Falia, Mahidharpura, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afapm8151K (Assessee) (Revenue)

…ssued u/s 143(2) and also contended that non-issuance of notice u/s 143(2) will not render the assessment invalid. Learned DR had also referred to a case law to buttress his contention, [Commission of Income Tax v. Madhya Bharat Energy Corporation Ltd. (2011) 337 ITR 339 Del], which purported to hold that non-issue of notice under 143(2) of the Act on an assessee prior to completion of the reassessment would not be fatal to the reassessment. Learned DR also sought to distinguish the decision in ACIT v. Hotel Blue Moon 321 ITR 362(SC), on the ground that it pertained to a block assessment. Learned DR also stated t…

Income Tax Officer Ward 2(3)(7), Surat vs. Shri Atul Kailashchandra Mehta, Surat

In the result, appeals filed by the Revenue ( in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.106/Srt/2017 ("नधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) The Income Tax Officer, V Shri Mukesh Mahavirprasad Sen, Ward-2(3(8), Surat. 6/1862-63, 3Rd Floor, Office S. No.305, Ghanshyam Bhuvan, Bal Sheri, Mahidharpura, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bcsps 0173 F (Assessee) (Respondent) आयकरअपीलसं./Ita No.107/Srt/2017 ("नधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) The Income Tax Officer, V Shri Atul Kailashchandra Mehta, Ward-2(3)(7), Surat. S. 7/2496, Office No.2, Shastru Chambers, Maznine Floor, Chandulal Sheri, Mahidharpura, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Alxpm 7834 Q (Assessee) (Respondent) Assessee By : Shri Rohit Vijayvargiya - Ca Respondent By : Shri Ritesh Mishra – Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 17/06/2021 घोषणाक"तार"ख/Date Of Pronouncement : 20/09/2021 आदेश / O R D E R Per Dr. A. L. Saini:

…ssued u/s 143(2) and also contended that non issuance of notice u/s 143(2) will not render the assessment invalid. Learned DR had also referred to a case law to buttress his contention, [Commission of Income Tax v. Madhya Bharat Energy Corporation Ltd. (2011) 337 ITR 339 Del], which purported to hold that non-issue of notice under 143(2) of the Act on an assessee prior to completion of the reassessment would not be fatal to the reassessment. Learned DR also sought to distinguish the decision in ACIT v. Hotel Blue Moon 321 ITR 362(SC), on the ground that it pertained to a block assessment. 15. We have also noted…

Income Tax Officer Ward 2(3)(8), Surat vs. Shri Mukesh Mahavir Prasad Sen, Surat

In the result, appeals filed by the Revenue ( in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.106/Srt/2017 ("नधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) The Income Tax Officer, V Shri Mukesh Mahavirprasad Sen, Ward-2(3(8), Surat. 6/1862-63, 3Rd Floor, Office S. No.305, Ghanshyam Bhuvan, Bal Sheri, Mahidharpura, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bcsps 0173 F (Assessee) (Respondent) आयकरअपीलसं./Ita No.107/Srt/2017 ("नधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) The Income Tax Officer, V Shri Atul Kailashchandra Mehta, Ward-2(3)(7), Surat. S. 7/2496, Office No.2, Shastru Chambers, Maznine Floor, Chandulal Sheri, Mahidharpura, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Alxpm 7834 Q (Assessee) (Respondent) Assessee By : Shri Rohit Vijayvargiya - Ca Respondent By : Shri Ritesh Mishra – Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 17/06/2021 घोषणाक"तार"ख/Date Of Pronouncement : 20/09/2021 आदेश / O R D E R Per Dr. A. L. Saini:

…ssued u/s 143(2) and also contended that non issuance of notice u/s 143(2) will not render the assessment invalid. Learned DR had also referred to a case law to buttress his contention, [Commission of Income Tax v. Madhya Bharat Energy Corporation Ltd. (2011) 337 ITR 339 Del], which purported to hold that non-issue of notice under 143(2) of the Act on an assessee prior to completion of the reassessment would not be fatal to the reassessment. Learned DR also sought to distinguish the decision in ACIT v. Hotel Blue Moon 321 ITR 362(SC), on the ground that it pertained to a block assessment. 15. We have also noted…

Major Singh, Amritsar vs. The Income Tax Officer, Amritsar

In the result, the assessee’s appeal is partly allowed on the afore-said terms

Bench: Sh. Sanjay Arorai.T.A. No. 426/Asr/2015 Assessment Year: 2005-06

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (SMC) BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER I.T.A. No. 426/Asr/2015 Assessment Year: 2005-06 Major Singh, vs. ITO, Ward 4(3), 323-A Sant Avenue, Amritsar Amritsar [PAN: BMNPS 7534K] (Appellant) (Respondent) Appellant by : Sh. Ashwani Kalia (Adv.) Respondent by: Sh. Charan Dass (D.R.) Date of Hearing: 03.04.2019 Date of Pronouncement: 01.07.2019 ORDER Per Sanjay Arora, AM: This is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals)-2, Amritsar ('CIT(A)' for short) dated 09.6.2015, partly allow…

Smt. Nirmal Kaur, Amritsar vs. Income Tax Officer, Ward 1(2), Amritsar

In the result, the assessee’s appeal is dismissed

Bench: Sh. Sanjay Arorai.T.A. No. 700/Asr/2017 Assessment Year: 2009-10

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (SMC) BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER I.T.A. No. 700/Asr/2017 Assessment Year: 2009-10 Nirmal Kaur, Vs. Income Tax Officer, H. No. 1966, Ward-1(2), Amritsar Gali Arorian, Hall Bazar, Amritsar [PAN: AAWPK 8504D] (Appellant) (Respondent) Appellant by : Sh. K. R. Jain (Adv.) Respondent by: Sh. Charan Dass (D.R.) Date of Hearing: 19.03.2019 Date of Pronouncement: 14.06.2019 ORDER Per Sanjay Arora, AM: This is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals)-1, Amritsar ('CIT(A)' for shor…

The Asstt. Commissioner of Income Tax, Amritsar vs. M/S Khosla International, Batala

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 307/Asr/2016 Assessment Year: 2008-09

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I.T.A. No. 307/Asr/2016 Assessment Year: 2008-09 Asst. Commissioner of Income vs. Khosla International, Tax, Circle-2, Amritsar Vill-Shahapur, G.T. Road, Batala [PAN: AAEFK 5987E] (Appellant) (Respondent) Appellant by : Sh. Avish Mahajan (C.A.) Respondent by: Sh. Charan Dass (D.R.) Date of Hearing: 06.02.2019 Date of Pronouncement: 28.03.2019 ORDER Per Sanjay Arora, AM: This is an Appeal by the Revenue arising out of the Order by the Commissioner of Income Tax…