How many judgments cite CIT v. Maithan International?

119 judgments on BharatTax cite CIT v. Maithan International (375 ITR 123), spanning 2015 to 2025.

Which sections of the Income Tax Act does CIT v. Maithan International come up under?

It is most often cited in judgments turning on Section 143(3), Section 1961, Section 143(2), Section 263, Section 68, Section 133A.

CIT v. Maithan International

375 ITR 123High Court2015#904 most cited

What is CIT v. Maithan International authority for?

An assessment order becomes erroneous and prejudicial to the revenue, allowing revision under Section 263, if the Assessing Officer fails to conduct a proper and adequate inquiry into the genuineness, identity, and creditworthiness of share application money or other cash credits under Section 68.

119

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Maithan International · Section 263 Income Tax Act 1961 · Section 68 Income Tax Act 1961 · inadequate inquiry by AO · erroneous and prejudicial to revenue · revisionary power of CIT · share application money · unexplained cash credit · genuineness and creditworthiness · lack of inquiry · Malabar Industrial · accommodation entry

Also reported as

56 Taxmann.com 283231 Taxmann 381277 CTR 65

Sections most often in play

Section 143(3)Section 1961 Section 143(2)Section 263 Section 68 Section 133A Section 142(1)Section 147

Issues it is cited on

inadequate enquiry lack of enquiry malabar industrial erroneous and prejudicial entry operator share application money genuineness of the transaction section 263 unexplained cash credit income-tax officer section 26 accommodation entry

Judgments citing CIT v. Maithan International

BHARGAB ENGINEERING WORKS,HOWRAH vs. PCIT, CENTRAL KOLKATA 2, , KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 1161/KOL/2025[2018-2019]Status: DisposedITAT Kolkata28 Nov 2025AY 2018-2019

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 133ASection 143(3)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 1161/KOL/2025 Assessment Year: 2018-19 Bhargab Engineering Works PCIT, Central, Kolkata-2 Vs. (Appellant) (Respondent) PAN: AAIFB2118G Appearances: Assessee represented by : Miraj D. Shah, AR. Department represented by : Raja Sengupta, CIT (DR). Date of concluding the hearing : 08-September-2025 Date of pronouncing the order : 28-November-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the ld. Princi…

SANJAY CHAWLA,CHAIBASA vs. PR. CIT, RANCHI

In the result, the appeal of the assessee is allowed

ITA 135/RAN/2025[20-21]Status: DisposedITAT Ranchi07 Oct 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaysanjay Chawla, Pr.C.I.T., Sentola, Chaibasa-833201 (Jharkhand) Ranchi. Vs. Pan No. Acmpc 6808 J Appellant/ Assessee Respondent/ Revenue

Section 142(1)Section 143(2)Section 143(3)Section 2Section 263Section 63

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Sanjay Chawla, Pr.C.I.T., Sentola, Chaibasa-833201 (Jharkhand) Ranchi. Vs. PAN No. ACMPC 6808 J Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Devesh Poddar, A.R. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 07/10/2025 Date of pronouncement 07/10/2025 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. Pr.CIT, Ranchi in dated 24/02/2025 passed under Section 263 of the Income Tax Ac…

M/S MOOL RAJ VIJAY KUMAR, KAUSHAMBI vs. DY./ACIT(CC), ALLAHABAD

In the result, the appeal of the assessee stands dismissed

ITA 39/ALLD/2023[2018-19]Status: DisposedITAT Allahabad25 Aug 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(3)

…ghvi vs. Income Tax Officer, Dismissing SLP against [2018] 404 ITR 601 (Gujarat) (f) [2014] 221 Taxman 143 (Andhra Pradesh) (Mag.) Gayathri Associates vs. Income Tax Officer (g) Smt Puja Grover vs. ACIT (I.T.A. No.140/A/2024) order dated 20/03/2025 (h) [2015] 375 ITR 123 (Calcutta), CIT vs. Maithan International (i) [2007] 291 ITR 278 (SC) CIT vs. P. Mohankala I.T.A. No.39/Alld/2023 Assessment Year:2018-19 3 (j) [2012] 204 Taxman 135 (Allahabad) Sagittraious Builders &Colonisers v. CIT (k) [2019] 102 taxmann.com 392 (Delhi) Alfa Bhoj Ltd. vs. DCIT 4. We have heard learned Department Representative and perused…

ACIT CENTRAL CIRCLE 2 (2), CHENNAI vs. M/S MIDAS GOLDEN DISTILLERIES PRIVATE LIMITED, KANCHIPURAM

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

ITA 2562/CHNY/2017[2004-05]Status: DisposedITAT Chennai25 Apr 2025AY 2004-05

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.2562/Chny/2017 िनधा:रण वष: /Assessment Year: 2004-05

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Shri A. Sasi Kumar, CIT

Section 143(3)

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2562/Chny/2017 िनधा:रण वष: /Assessment Year: 2004-05 The Asst. Commissioner of M/s. Midas Golden Distilleries Pvt. Income Tax, Ltd., Central Circle-2(2), Vs. 2/207, Padappai Pushpagiri Road, Chennai. Srimathur Village, Sriperumbudur Taluk, Kanchipuram District – 601 301. [PAN: AADCM 9073D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथG की ओर से/ Assessee…

POOJA GROVER,ALLAHABAD vs. DCIT, CIR-2,, ALLAHABAD

In the result, the appeal of the assessee is partly allowed

ITA 140/ALLD/2024[2017-18]Status: DisposedITAT Allahabad20 Mar 2025AY 2017-18

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

Section 142(1)Section 143(2)Section 143(3)Section 234BSection 251Section 69A

…IT (ii) [2021] 277 Taxman 594 (SC), Sadiq Sheikh vs. CIT (iii) [2018] 258 Taxman 160 (SC), Pavankumar M. Sanghvi. Income Tax Officer [2018] 404 ITR 601 (Gujarat) (iv) [2014] 221 Taxman 143 (Andhra Pradesh), Gayatri Associates vs. Income Tax Officer (v) [2015] 375 ITR 123 (Calcutta) CIT vs. Maithan International (vi) [2007] 291 ITR 278 (SC) CIT vs. P. Mohanakala 7. We have heard the rival parties and have gone through the material placed on record. As regards the first creditor i.e. Shri Umang Grover (husband of the assessee) the assessee had submitted bank account of Mr. Umang Grover and ledger account from her…

ITO, WARD-25(2), NEW DELHI vs. TELPLAY PACKAGING SOLUTIONS P.LTD, NEW DELHI

The appeal of the Revenue is dismissed

ITA 5892/DEL/2017[2012-13]Status: DisposedITAT Delhi07 Mar 2025AY 2012-13

Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 143(3)Section 14ASection 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER M/s Telplay Packaging Income Tax Officer Solutions Pvt. Ltd. Ward-25(2), Vs. (Formerly known as M/s. New Delhi. MGG Paper Packaging Solutions Pvt. Ltd.,) B-729 DDA Flats Jasola Vihar New Delhi-110025. PAN-AAFCM8819B (Appellant) (Respondent) Assessee by None Department by Shri Sahil Kumar Bansal, Sr. DR Date of Hearing 13/02/2025 Date of Pronouncement 07/03/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Revenue against the order of the Com…

HILTON COMMODITIES PVT. LTD.,KOLKATA vs. ITO, WARD-5(3), KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 676/KOL/2024[2009-10]Status: DisposedITAT Kolkata24 Feb 2025AY 2009-10

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Hilton Commodities Pvt. Ltd. Ito, Ward 5(3) 9/12, Lal Bazar Street, Aaykar Bhavan, P-7, Mercantile Building, Block-B, Chowringhee Square, Vs. 3Rd Floor, No.10, Kolkata-700069, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) Pan No. Aacch1011P Assessee By : Shri Soumitra Choudhury, Ar Revenue By : Shri S Datta, Cit Dr Date Of Hearing: 08.01.2025 Date Of Pronouncement : 24.02.2025

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri S Datta, CIT DR

Section 131Section 143(1)Section 143(2)Section 144Section 147Section 148Section 14ASection 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Hilton Commodities Pvt. Ltd. ITO, Ward 5(3) 9/12, Lal Bazar Street, Aaykar Bhavan, P-7, Mercantile Building, Block-B, Chowringhee Square, Vs. 3rd Floor, No.10, Kolkata-700069, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) PAN No. AACCH1011P Assessee by : Shri Soumitra Choudhury, AR Revenue by : Shri S Datta, CIT DR Date of hearing: 08.01.2025 Date of pronouncement : 24.02.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of th…

SONAL SANDEEP SATAV,PUNE vs. PCIT, PUNE-2, PUNE

In the result, the appeal of the assessee is dismissed

ITA 945/PUN/2024[2018-19]Status: DisposedITAT Pune03 Dec 2024AY 2018-19

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Sarang GudhateFor Respondent: Shri Ajay Kumar Keshari

Section 142(1)Section 143(2)Section 143(3)Section 263

…al compilation comprising of the following cases : i. Malabar Industrial Co. Ltd. Vs. Commissioner of Income Tax (2000) 243 ITR 83 (SC); ii. Sesa Starlite Ltd. Vs. Commissioner of Income Tax (2021) 430 ITR 121 (Bom.); iii. CIT Vs. Maithan International (2015) 375 ITR 123 (Calcutta); iv. Nagal Garment Industris (P.) Ltd. Vs. Commissioner of Income Tax (2020) 113 taxmann.com 4 (MP); v. Rajamandir Estates (P.) Ltd. Vs. PCIT (2016) 386 ITR 162 (Cal.); 14 ITA No.945/PUN/2024, AY 2018-19 vi. CIT Vs. Jawahar Bhattacharjee (2012) 342 ITR 74 (Gauhati); vii. Commissioner of Income Tax Vs. Bhagwan Das (2005) 272 ITR 367 (…

M/S SWIFT VINTRADE PVT. LTD.,KOLKATA vs. CIT, KOLKATA-1I, KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 1032/KOL/2014[2009-2010]Status: DisposedITAT Kolkata21 Nov 2024AY 2009-2010

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2009-10

For Appellant: N o n eFor Respondent: Shri A. Kundu, CIT, DR

Section 143Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2009-10 Swift Vintrade Pvt. Ltd. CIT, Kolkata-II, Kolkata. Janta Flat No. 99-Y, Block- E, situated at Jahagirpuri Vs. North West, Delhi, Pin- 110033 (PAN: AAMCS6460R) (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri A. Kundu, CIT, DR Date of Hearing : 19.09.2024 Date of Pronouncement : 21.11.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the revision order of the Ld. Pr. Comm…

WINDOW TECHNOLOGIES PVT. LTD.,KOLKATA vs. PCIT (CENTRAL) - 2, KOLKATA, KOLKATA

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

ITA 1060/KOL/2024[2019-2020]Status: DisposedITAT Kolkata25 Sept 2024AY 2019-2020

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2019-20

For Appellant: Akkal Dudhewala, A.RFor Respondent: Subhendu Datta, CIT-DR

Section 133ASection 143(3)Section 263Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2019-20 Window Technologies Private PCIT (Central)-2, Kolkata, Limited, Aayakar Bhawan, P-7, Y9, Block EP & GP, Sector-V, Kolkata - 700069 Vs Bidhan Nagar, Salt Lake, Kolkata - 700091 (PAN: AAACW2609Q) (Appellant) (Respondent) Present for: Appellant by : Akkal Dudhewala, A.R. Respondent by : Subhendu Datta, CIT-DR Date of Hearing : 01.07.2024 Date of Pronouncement : 25.09.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee…

M/S TOPLINK COMMERCE LIMITED,KOLKATA vs. ITO, WARD 10(2), KOLKATA

ITA 1413/KOL/2023[2012-13]Status: DisposedITAT Kolkata09 Sept 2024AY 2012-13

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2012-13

For Appellant: Shri Ankit Jalan, AdvocateFor Respondent: Shri Subhendu Datta, CIT, DR

Section 131Section 133(6)Section 142(1)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2012-13 M/s. Toplink Commerce Income Tax Officer, Ward- Limited 10(2), Kolkata Vs Jatragachi, New Town, P.O. Ghuni, Kolkata-700060. (PAN: AADCT9277C) (Appellant) (Respondent) Present for: Appellant by : Shri Ankit Jalan, Advocate Respondent by : Shri Subhendu Datta, CIT, DR Date of Hearing : 10.06.2024 Date of Pronouncement : 09.09.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Ld. Commission…

ROSELABS POLYMERS LIMITED,AHMEDABAD vs. DCIT, CIRCLE-3(1)(2), AHMEDABAD

In the result, the appeal filed by the Assessee is dismissed in limine

ITA 425/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad21 Feb 2024AY 2012-13

Bench: Ld. Cit(A) For The Assessment Year 2012-13 An Exparte Appellate Order Was Passed. For The Assessment Year 2012-13 One Shri Sagar Vasoya Appeared Before Ld. Cit(A), However The Assessee Appeal Was Dismissed By A Detailed Speaking Order.

Section 143(3)Section 68

…s also relied upon judgment of I.T.A No. 425/Ahd/2019 & 28/Ahd/2018 A.Ys. 2012-13 & 2013-14 Page No 6 Roselabs Polymers Ltd. vs. DCIT Hon'ble Supreme Court in the case of Navodaya Castle Pvt. Ltd. v/s CIT 56 taxmann.com 18 (SC), CIT vs. Maithan International 375 ITR 123 (Cal), CIT vs. Empire Builtech P. Ltd. 361 ITR 258 (Del) etc. Relying upon various case law quoted by Hon’ble Tribunal as well as judgment of Hon'ble Tribunal in the case of Nakoda Fashion Pvt. Ltd (supra) I completely, agree with conclusion drawn by the A.O and hereby confirm the addition of Rs.16,61,50,000/- made by the A.O on account of invest…

ROSELABS POLYMERS LIMITED,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2),, AHMEDABAD

In the result, the appeal filed by the Assessee is dismissed in limine

ITA 28/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad21 Feb 2024AY 2013-14

Section 143(3)Section 68

SHRI BUDHRAJ AGARWAL,KOLKATA vs. ITO, WARD-43(6) , KOLKATA

In the result, the appeal filed by the assessee is allowed in the legal issue as well as on merit

ITA 431/KOL/2020[2015-16]Status: DisposedITAT Kolkata31 Aug 2023AY 2015-16

Bench: Sri Rajesh Kumar & Sonjoy Sarma

Section 143(3)Section 263

…t folder) and also did not confront the assessee with such adverse material for his rebuttal, if any, so that a judicious inference could be drawn. In this context, I refer to the Hon'ble Calcutta High Court in the case of CIT Vs. Maithan International (2015) 375 ITR 123 (Cal), where it held that the “Assessing Officer, occupying the position of an investigator and adjudicator, cannot discharge his function by perfunctory or inadequate investigation. Such a course is bound to result in erroneous and prejudicial orders. Where the relevant enquiry was not undertaken, as in this case, the order is erroneous and prej…

ORTEM SUPPLIERS PVT. LTD. ,KOLKATA vs. PCIT-2, KOL, KOLKATA

In the result, the appeal of the assessee stands dismissed

ITA 500/KOL/2023[2018-19]Status: HeardITAT Kolkata07 Jul 2023AY 2018-19

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2018-19 Ortem Suppliers Pvt. Ltd. Pcit - 2, Kolkata P-141, Kalindi Housing Estate, Vs. Kalindi Vatika, 4D, Block-B, Lake Town, Kolkata-700089. Pan: Aabco 2390 R (Appellant) (Respondent) Present For: Appellant By : None Respondent By : Shri S. Datta, Cit, Dr Date Of Hearing : 05.07.2023 Date Of Pronouncement : 07.07.2023 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Assessee For The Assessment Year 2018-19 Is Directed Against The Order Of Ld. Pcit, Kolkata-2 Dated 21.03.2023 Framed U/S 263 Of The Income-Tax Act, 1961. The Assessee Has Raised Following Grounds Of Appeal: “1. That The Order Of The Ld. Pcit Is Contrary To Law & The Facts Of The Appellant Case. 2. That On The Facts & In The Circumstances Of The Case The Ld. Pcit Erred In Holding That Order Passed U/S 143(3) Dated 08-02- 2021 Is Prejudicial To The Interests Of The Revenue. 3. That On The Facts & In The Circumstances Of The Case The Ld. Pcit Erred In Disallowing Employee Contribution Of Rs. 1,53,300/- & Employer Contribution Of Rs. 1,44,998/- Made Towards Provident Fund (Pf) & Employee State Insurance Corporation (Esic). 4. That On The Facts & In The Circumstances Of The Case The Ld. Pcit Erred In Not Considering The Fact That Both Employee & Employer Contribution Aggregating Rs. 2,98,298/- Was Made Before The Due Date Of Filing Income Tax Return.

For Appellant: NoneFor Respondent: Shri S. Datta, CIT, DR

Section 143(3)Section 263Section 36Section 36(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER Assessment Year: 2018-19 Ortem Suppliers Pvt. Ltd. PCIT - 2, Kolkata P-141, Kalindi Housing Estate, Vs. Kalindi Vatika, 4D, Block-B, Lake Town, Kolkata-700089. PAN: AABCO 2390 R (Appellant) (Respondent) Present for: Appellant by : None Respondent by : Shri S. Datta, CIT, DR Date of Hearing : 05.07.2023 Date of Pronouncement : 07.07.2023 O R D E R PER SONJOY SARMA, JM: This appeal of the assessee for the Assessment Year 2018-19 is directed against the o…

OMM SHREE REALCON PVT. LTD,BHUBANESWAR vs. PR.CIT-1, BHUBANESWAR

In the result, appeal of the assessee stands allowed

ITA 97/CTK/2023[2018-19]Status: DisposedITAT Cuttack28 Jun 2023AY 2018-19

Bench: Before S/Shri George Mathan, Judicial & And Rajesh Kumarassessment Year : 2018-19 Om Shree Realcon Pvt Ltd., Om Shree Realcon Pvt Ltd., Vs. Pr. Cit- Bhubaneswar Bhubaneswar-1 Plot No.418, Forest Park, 8, Forest Park, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabco 3118 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Sarangi, Ca S.K.Sarangi, Ca Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Pr. Cit (Osd) Date Of Hearing : 28 /0 06/2023 Date Of Pronouncement : 28 /0 /06/2023 O R D E R Per Bench

For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)

Section 143(3)Section 2(22)(e)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK (Through virtual hearing) BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND AND RAJESH KUMAR, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2018-19 Om Shree Realcon Pvt Ltd., Om Shree Realcon Pvt Ltd., Vs. Pr. CIT- Bhubaneswar Bhubaneswar-1 Plot No.418, Forest Park, 8, Forest Park, Bhubaneswar. Bhubaneswar. PAN/GIR No. PAN/GIR No.AABCO 3118 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri S.K.Sarangi, CA S.K.Sarangi, CA Revenue by…

M/S RANI SATI AGRO TECH PVT. LTD.,KOLKATA vs. ITO, WARD-12(3), KOLKATA

In the result, appeal of the assessee is allowed

ITA 85/KOL/2022[2012-13]Status: DisposedITAT Kolkata19 Jun 2023AY 2012-13

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri Sunil Surana, FCAFor Respondent: Shri Abhijit Kundu, CIT D/R

Section 143(3)Section 144Section 263Section 68

…hich was the outmost requirement, before completion of assessment proceedings. This clearly shows that the assessment was completed without proper examination/verification. Tthe jurisdictional High Court, in the case of CIT vs Maithan International, in ITA No-375 ITR 123 (Cal), 2015 held that 23. It is not the law that the Assessing Officer Occupying the position of an investigator and adjudicator can discharge his function by perfunctory or inadequate investigation. Such a course is bound to result in erroneous and prejudicial orders. Where the relevant enquiry was not undertaken, as in this case, the order is e…

SHRI VINOD BANSAL,CHENNAI vs. ACI-CENT. CIRCLE-3(2), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 445/CHNY/2022[2012-13]Status: DisposedITAT Chennai22 Mar 2023AY 2012-13

Bench: Shri Aby T. Varkery, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 445/Chny/2022 िनधा"रण वष" / Assessment Year: 2012-13

For Respondent: Shri. S. Senthil Kumaran, CIT

Section 143(3)Section 147Section 153ASection 263

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एबी टी. वक", "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI ABY T. VARKERY, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 445/Chny/2022 िनधा"रण वष" / Assessment Year: 2012-13 Shri. Vinod Bansal, Pr. Commissioner of Income- 651, T.H. Road, v. tax, Tondiarpet, Central -1, Chennai – 600 081. Chennai – 600 034. [PAN: ABRPV-7290-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. D. Anand, Advocate अपीलाथ" क" ओर से/Appellant by ""यथ" क" ओर से/Respondent…

SMT. BIMALA DEVI AGARWAL,CHENNAI vs. ACIT,CENTRAL CIRCLE3(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 422/CHNY/2022[2012-13]Status: DisposedITAT Chennai22 Mar 2023AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 422/Chny/2022 िनधा"रण वष" / Assessment Year: 2012-13

For Appellant: Shri. D. Anand, Advocate

Section 143(3)Section 147Section 153ASection 263

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 422/Chny/2022 िनधा"रण वष" / Assessment Year: 2012-13 Smt. Bimla Devi Agarwal, Pr. Commissioner of Income- 3rd Block, 18th Floor, 3181, v. tax, Lumbini Square, Central -1, 127A-Bricklin Road, Chennai – 600 034. Purasawalkam, Chennai – 600 007. [PAN: AADPD-8240-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by…

SMT. SHOBA AGARWAL,CHENNAI vs. ACIT CENT CIRCLE 3(2), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 421/CHNY/2022[2012-13]Status: DisposedITAT Chennai22 Mar 2023AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 421/Chny/2022 िनधा"रण वष" / Assessment Year: 2012-13

For Respondent: Shri. R. Mohan Reddy, CIT

Section 143(3)Section 147Section 153ASection 263

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 421/Chny/2022 िनधा"रण वष" / Assessment Year: 2012-13 Smt. Shoba Agarwal, Pr. Commissioner of Income- 14, 3rd Floor, Moorthy Street, v. tax, Agasthyar Nagar, Kilpauk, Central -1, Chennai – 600 010. Chennai – 600 034. [PAN: AAXPCS-8430-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. D. Anand, Advocate अपीलाथ" क" ओर से/Appellant…

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