CIT v. Manicksons

255 ITR 401High Court2002#6739 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Issues it is cited on

section 264asection 33(4)unexplained jewellerystatement under section 132(4)section 264block of assetssection 69bsection 10aaamalgamationsection 10aon-moneyrejection of books of account

Judgments citing CIT v. Manicksons

M/S.VIBGYOR TEXOTECH PRIVATE LIMITED,MUMBAI vs. ACIT-8(3)(2), MUMBAI

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

ITA 489/MUM/2019[2011-12]Status: DisposedITAT Mumbai27 Sept 2023AY 2011-12

Bench: Shri S. Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Shri Vranda U. Matkari
Section 10ASection 143(3)Section 144Section 147Section 148Section 250Section 264ASection 40

…the past could take care of cash credits of current year is not taken at the earlier stage and no materials are placed on record to substantiate the same, rejection of such plea would be justified. [R. Dalmia (Decd.) vs. CIT; (2002) 172 CTR 180 (Del) : (2002) 255 ITR 401 (Del)]. " 7. Further, regarding estimation of income, as we have directed the assessee to produce the books of account maintained by her, if the Assessing Officer finds any discrepancy in the books of account, he is at liberty to make his best judgment in accordance with law. Accordingly, respectfully following finding of the Tribunal (supra), we…

M/S.VIBGYOR TEXOTECH PRIVATE LIMITED,MUMBAI vs. ACIT-8(3)(2), MUMBAI

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

ITA 1514/MUM/2018[2008-09]Status: DisposedITAT Mumbai27 Sept 2023AY 2008-09

Bench: Shri S. Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Shri Vranda U. Matkari
Section 10ASection 143(3)Section 144Section 147Section 148Section 250Section 264ASection 40

…the past could take care of cash credits of current year is not taken at the earlier stage and no materials are placed on record to substantiate the same, rejection of such plea would be justified. [R. Dalmia (Decd.) vs. CIT; (2002) 172 CTR 180 (Del) : (2002) 255 ITR 401 (Del)]. " 7. Further, regarding estimation of income, as we have directed the assessee to produce the books of account maintained by her, if the Assessing Officer finds any discrepancy in the books of account, he is at liberty to make his best judgment in accordance with law. Accordingly, respectfully following finding of the Tribunal (supra), we…

INCOME TAX OFFICER 8(3)(3), MUMBAI vs. M/S.VIBGYOR TEXOTECH PRIVATE LIMITED, MUMBAI

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

ITA 1484/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Apr 2022AY 2009-10

Bench: Shri Amarjit Singh () & Shri Om Prakash Kant () Assessment Year: 2009-10 Income Tax Officer-8(3)(3), M/S Vibgyor Texotech Pvt. Ltd., Room No. 616, 6Th Floor, Aayakar 309, Navyug, T.J. Road, Sewree, Bhavan, M.K. Road, Vs. Mumbai-400015. Mumbai-400020. Pan No. Aaccv 0752 D Appellant Respondent Assessment Year: 2009-10 M/S Vibgyor Texotech Pvt. Ltd., The Asst. Commissioner Of 309, Navyug, T.J. Road, Sewree, Income Tax-8(3)(2), Mumbai-400015. Vs. Mumbai. Pan No. Aaccv 0752 D Appellant Respondent

For Appellant: Mr. Pavan Ved, ARFor Respondent: Mr. Achal Sharma, CIT-DR/
Section 10ASection 143(2)Section 143(3)Section 144Section 148Section 264ASection 40

…the past could take care of cash credits of current year is not taken at the earlier stage and no materials are placed on record to substantiate the same, rejection of such plea would be justified. [R. Dalmia (Decd.) vs. CIT; (2002) 172 CTR 180 (Del) : (2002) 255 ITR 401 (Del)]. " 7. Further, regarding estimation of income, as we have directed the assessee to produce the books of account maintained by her, if the Assessing Officer finds any discrepancy in the books of account, he is at liberty to make his best judgment in accordance with law.” ITA No. 1484/M/2018 & ITA No. 487/M/2019 65 M/s Vibgyor Texotech Pvt…

APURVA AVARSEKAR,MUMBAI vs. ACIT CENT. CIR. 8(2) (ERSTWHILE ACIT, CENT. CIR. - 45), MUMBAI

In the result, the appeals by the four assessees namely Mrs

ITA 720/MUM/2017[2012-13]Status: DisposedITAT Mumbai29 Apr 2022AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13 Mrs. Shweta Avarsekar, Asst. Commissioner Of Income Tax, 1401, 14Th Floor, Pushpanjali Central Circle-8(2), Mumbai Apartment, Old Prabhadevi, Vs. (Erstwhile, The Asst. Commissioner Mumbai-400025. Of Income Tax, Central Circle-45) Pan No. Aaepa 2258 E Appellant Respondent Assessment Year: 2012-13 Mrs. Pushpa Avarsekar, Asst. Commissioner Of Income Tax, 13Th Floor, Pushpanjali Apartment, Central Circle-8(2), Mumbai Old Prabhadavi Road, Prabhadavi, Vs. (Erstwhile, The Asst. Commissioner Mumbai-400025. Of Income Tax, Central Circle-45) Pan No. Aacpa 1273 F Appellant Respondent Assessment Year: 2012-13 Mr. Ashish Avarsekar, Asst. Commissioner Of Income Tax, 13Th Floor, 1252, Pushpanjali Central Circle-8(2), Mumbai Apartment, Old Prabhadevi, Vs. (Erstwhile, The Asst. Commissioner Prabhadevi, Of Income Tax, Central Circle-45) Mumbai-400025. Pan No. Aaapa 6084 A Appellant Respondent Assessment Year: 2012-13

For Appellant: Mr. Apurv Gandhi, ARFor Respondent: Mr. Kishan Vyas, CIT-DR

…s clearly an afterthought. 4.7 in the following cases it is held that omission to claim set off of past intangible additions against cash credit would give rise to a presumption that former amounts were not available for set off. (1) R. Dalmia vs CIT (2002) 255 ITR 401 (Del) (2) CIT vs G. M. Chennabasappa (1959) 35 ITR 261 (A.P.) In view of above case laws it can be said that as appellant has not made claim of telescopic benefit during assessment proceedings before AO or during search or post search enquiry it can be presumed that unaccounted sale proceeds received on sale of Matunga property were never avail…

KISHORE AVARSEKAR,MUMBAI vs. ASST CIT CEN CIR 8(2), MUMBAI

In the result, the appeals by the four assessees namely Mrs

ITA 5469/MUM/2015[2012-13]Status: DisposedITAT Mumbai29 Apr 2022AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13 Mrs. Shweta Avarsekar, Asst. Commissioner Of Income Tax, 1401, 14Th Floor, Pushpanjali Central Circle-8(2), Mumbai Apartment, Old Prabhadevi, Vs. (Erstwhile, The Asst. Commissioner Mumbai-400025. Of Income Tax, Central Circle-45) Pan No. Aaepa 2258 E Appellant Respondent Assessment Year: 2012-13 Mrs. Pushpa Avarsekar, Asst. Commissioner Of Income Tax, 13Th Floor, Pushpanjali Apartment, Central Circle-8(2), Mumbai Old Prabhadavi Road, Prabhadavi, Vs. (Erstwhile, The Asst. Commissioner Mumbai-400025. Of Income Tax, Central Circle-45) Pan No. Aacpa 1273 F Appellant Respondent Assessment Year: 2012-13 Mr. Ashish Avarsekar, Asst. Commissioner Of Income Tax, 13Th Floor, 1252, Pushpanjali Central Circle-8(2), Mumbai Apartment, Old Prabhadevi, Vs. (Erstwhile, The Asst. Commissioner Prabhadevi, Of Income Tax, Central Circle-45) Mumbai-400025. Pan No. Aaapa 6084 A Appellant Respondent Assessment Year: 2012-13

For Appellant: Mr. Apurv Gandhi, ARFor Respondent: Mr. Kishan Vyas, CIT-DR

…s clearly an afterthought. 4.7 in the following cases it is held that omission to claim set off of past intangible additions against cash credit would give rise to a presumption that former amounts were not available for set off. (1) R. Dalmia vs CIT (2002) 255 ITR 401 (Del) (2) CIT vs G. M. Chennabasappa (1959) 35 ITR 261 (A.P.) In view of above case laws it can be said that as appellant has not made claim of telescopic benefit during assessment proceedings before AO or during search or post search enquiry it can be presumed that unaccounted sale proceeds received on sale of Matunga property were never avail…

ASHISH AVARSEKAR,MUMBAI vs. ASST CIT CEN CIR 8(2), MUMBAI

In the result, the appeals by the four assessees namely Mrs

ITA 5468/MUM/2015[2012-13]Status: DisposedITAT Mumbai29 Apr 2022AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13 Mrs. Shweta Avarsekar, Asst. Commissioner Of Income Tax, 1401, 14Th Floor, Pushpanjali Central Circle-8(2), Mumbai Apartment, Old Prabhadevi, Vs. (Erstwhile, The Asst. Commissioner Mumbai-400025. Of Income Tax, Central Circle-45) Pan No. Aaepa 2258 E Appellant Respondent Assessment Year: 2012-13 Mrs. Pushpa Avarsekar, Asst. Commissioner Of Income Tax, 13Th Floor, Pushpanjali Apartment, Central Circle-8(2), Mumbai Old Prabhadavi Road, Prabhadavi, Vs. (Erstwhile, The Asst. Commissioner Mumbai-400025. Of Income Tax, Central Circle-45) Pan No. Aacpa 1273 F Appellant Respondent Assessment Year: 2012-13 Mr. Ashish Avarsekar, Asst. Commissioner Of Income Tax, 13Th Floor, 1252, Pushpanjali Central Circle-8(2), Mumbai Apartment, Old Prabhadevi, Vs. (Erstwhile, The Asst. Commissioner Prabhadevi, Of Income Tax, Central Circle-45) Mumbai-400025. Pan No. Aaapa 6084 A Appellant Respondent Assessment Year: 2012-13

For Appellant: Mr. Apurv Gandhi, ARFor Respondent: Mr. Kishan Vyas, CIT-DR

…s clearly an afterthought. 4.7 in the following cases it is held that omission to claim set off of past intangible additions against cash credit would give rise to a presumption that former amounts were not available for set off. (1) R. Dalmia vs CIT (2002) 255 ITR 401 (Del) (2) CIT vs G. M. Chennabasappa (1959) 35 ITR 261 (A.P.) In view of above case laws it can be said that as appellant has not made claim of telescopic benefit during assessment proceedings before AO or during search or post search enquiry it can be presumed that unaccounted sale proceeds received on sale of Matunga property were never avail…

PUSHPA AVARSEKAR,MUMBAI vs. ASST CIT CEN CIR 8(2), MUMBAI

In the result, the appeals by the four assessees namely Mrs

ITA 5467/MUM/2015[2012-13]Status: DisposedITAT Mumbai29 Apr 2022AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13 Mrs. Shweta Avarsekar, Asst. Commissioner Of Income Tax, 1401, 14Th Floor, Pushpanjali Central Circle-8(2), Mumbai Apartment, Old Prabhadevi, Vs. (Erstwhile, The Asst. Commissioner Mumbai-400025. Of Income Tax, Central Circle-45) Pan No. Aaepa 2258 E Appellant Respondent Assessment Year: 2012-13 Mrs. Pushpa Avarsekar, Asst. Commissioner Of Income Tax, 13Th Floor, Pushpanjali Apartment, Central Circle-8(2), Mumbai Old Prabhadavi Road, Prabhadavi, Vs. (Erstwhile, The Asst. Commissioner Mumbai-400025. Of Income Tax, Central Circle-45) Pan No. Aacpa 1273 F Appellant Respondent Assessment Year: 2012-13 Mr. Ashish Avarsekar, Asst. Commissioner Of Income Tax, 13Th Floor, 1252, Pushpanjali Central Circle-8(2), Mumbai Apartment, Old Prabhadevi, Vs. (Erstwhile, The Asst. Commissioner Prabhadevi, Of Income Tax, Central Circle-45) Mumbai-400025. Pan No. Aaapa 6084 A Appellant Respondent Assessment Year: 2012-13

For Appellant: Mr. Apurv Gandhi, ARFor Respondent: Mr. Kishan Vyas, CIT-DR

…s clearly an afterthought. 4.7 in the following cases it is held that omission to claim set off of past intangible additions against cash credit would give rise to a presumption that former amounts were not available for set off. (1) R. Dalmia vs CIT (2002) 255 ITR 401 (Del) (2) CIT vs G. M. Chennabasappa (1959) 35 ITR 261 (A.P.) In view of above case laws it can be said that as appellant has not made claim of telescopic benefit during assessment proceedings before AO or during search or post search enquiry it can be presumed that unaccounted sale proceeds received on sale of Matunga property were never avail…

SHWETA AVARSEKAR,MUMBAI vs. ASST CIT CEN CIR 8(2), MUMBAI

In the result, the appeals by the four assessees namely Mrs

ITA 5466/MUM/2015[2012-13]Status: DisposedITAT Mumbai29 Apr 2022AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13 Mrs. Shweta Avarsekar, Asst. Commissioner Of Income Tax, 1401, 14Th Floor, Pushpanjali Central Circle-8(2), Mumbai Apartment, Old Prabhadevi, Vs. (Erstwhile, The Asst. Commissioner Mumbai-400025. Of Income Tax, Central Circle-45) Pan No. Aaepa 2258 E Appellant Respondent Assessment Year: 2012-13 Mrs. Pushpa Avarsekar, Asst. Commissioner Of Income Tax, 13Th Floor, Pushpanjali Apartment, Central Circle-8(2), Mumbai Old Prabhadavi Road, Prabhadavi, Vs. (Erstwhile, The Asst. Commissioner Mumbai-400025. Of Income Tax, Central Circle-45) Pan No. Aacpa 1273 F Appellant Respondent Assessment Year: 2012-13 Mr. Ashish Avarsekar, Asst. Commissioner Of Income Tax, 13Th Floor, 1252, Pushpanjali Central Circle-8(2), Mumbai Apartment, Old Prabhadevi, Vs. (Erstwhile, The Asst. Commissioner Prabhadevi, Of Income Tax, Central Circle-45) Mumbai-400025. Pan No. Aaapa 6084 A Appellant Respondent Assessment Year: 2012-13

For Appellant: Mr. Apurv Gandhi, ARFor Respondent: Mr. Kishan Vyas, CIT-DR

…s clearly an afterthought. 4.7 in the following cases it is held that omission to claim set off of past intangible additions against cash credit would give rise to a presumption that former amounts were not available for set off. (1) R. Dalmia vs CIT (2002) 255 ITR 401 (Del) (2) CIT vs G. M. Chennabasappa (1959) 35 ITR 261 (A.P.) In view of above case laws it can be said that as appellant has not made claim of telescopic benefit during assessment proceedings before AO or during search or post search enquiry it can be presumed that unaccounted sale proceeds received on sale of Matunga property were never avail…

M/S.VIBGYOR TEXOTECH PRIVATE LIMITED,MUMBAI vs. ACIT-8(3)(2), MUMBAI

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

ITA 487/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Apr 2022AY 2009-10

Bench: Shri Amarjit Singh () & Shri Om Prakash Kant () Assessment Year: 2009-10 Income Tax Officer-8(3)(3), M/S Vibgyor Texotech Pvt. Ltd., Room No. 616, 6Th Floor, Aayakar 309, Navyug, T.J. Road, Sewree, Bhavan, M.K. Road, Vs. Mumbai-400015. Mumbai-400020. Pan No. Aaccv 0752 D Appellant Respondent Assessment Year: 2009-10 M/S Vibgyor Texotech Pvt. Ltd., The Asst. Commissioner Of 309, Navyug, T.J. Road, Sewree, Income Tax-8(3)(2), Mumbai-400015. Vs. Mumbai. Pan No. Aaccv 0752 D Appellant Respondent

For Appellant: Mr. Pavan Ved, ARFor Respondent: Mr. Achal Sharma, CIT-DR/
Section 10ASection 143(2)Section 143(3)Section 144Section 148Section 264ASection 40

…the past could take care of cash credits of current year is not taken at the earlier stage and no materials are placed on record to substantiate the same, rejection of such plea would be justified. [R. Dalmia (Decd.) vs. CIT; (2002) 172 CTR 180 (Del) : (2002) 255 ITR 401 (Del)]. " 7. Further, regarding estimation of income, as we have directed the assessee to produce the books of account maintained by her, if the Assessing Officer finds any discrepancy in the books of account, he is at liberty to make his best judgment in accordance with law.” ITA No. 1484/M/2018 & ITA No. 487/M/2019 65 M/s Vibgyor Texotech Pvt…

MYNENI VENKATA RAO,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, appeals of the assessee for the A

ITA 130/VIZ/2015[2008-09]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER I.T.A.No.168 - 174/Viz/2014 (ननधधारण वर्ा/ Assessment Year: 2004-05 to 2010-11) Arunachalam Manickavel Vs. Deputy Commissioner of Prop : Bharathi Soap Works Income Tax 1st Line, Indira Gandhi Nagar Central Circle Nallacheruvu Vijayawada Guntur [PAN : ACFPA3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appe…

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

ITA 174/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2010-11

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER I.T.A.No.168 - 174/Viz/2014 (ननधधारण वर्ा/ Assessment Year: 2004-05 to 2010-11) Arunachalam Manickavel Vs. Deputy Commissioner of Prop : Bharathi Soap Works Income Tax 1st Line, Indira Gandhi Nagar Central Circle Nallacheruvu Vijayawada Guntur [PAN : ACFPA3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appe…

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

ITA 173/VIZ/2014[2009-10]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER I.T.A.No.168 - 174/Viz/2014 (ननधधारण वर्ा/ Assessment Year: 2004-05 to 2010-11) Arunachalam Manickavel Vs. Deputy Commissioner of Prop : Bharathi Soap Works Income Tax 1st Line, Indira Gandhi Nagar Central Circle Nallacheruvu Vijayawada Guntur [PAN : ACFPA3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appe…

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

ITA 172/VIZ/2014[2008-09]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER I.T.A.No.168 - 174/Viz/2014 (ननधधारण वर्ा/ Assessment Year: 2004-05 to 2010-11) Arunachalam Manickavel Vs. Deputy Commissioner of Prop : Bharathi Soap Works Income Tax 1st Line, Indira Gandhi Nagar Central Circle Nallacheruvu Vijayawada Guntur [PAN : ACFPA3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appe…

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

ITA 171/VIZ/2014[2007-08]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER I.T.A.No.168 - 174/Viz/2014 (ननधधारण वर्ा/ Assessment Year: 2004-05 to 2010-11) Arunachalam Manickavel Vs. Deputy Commissioner of Prop : Bharathi Soap Works Income Tax 1st Line, Indira Gandhi Nagar Central Circle Nallacheruvu Vijayawada Guntur [PAN : ACFPA3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appe…

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

ITA 170/VIZ/2014[2006-07]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2006-07

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER I.T.A.No.168 - 174/Viz/2014 (ननधधारण वर्ा/ Assessment Year: 2004-05 to 2010-11) Arunachalam Manickavel Vs. Deputy Commissioner of Prop : Bharathi Soap Works Income Tax 1st Line, Indira Gandhi Nagar Central Circle Nallacheruvu Vijayawada Guntur [PAN : ACFPA3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appe…

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

ITA 169/VIZ/2014[2005-06]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2005-06

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER I.T.A.No.168 - 174/Viz/2014 (ननधधारण वर्ा/ Assessment Year: 2004-05 to 2010-11) Arunachalam Manickavel Vs. Deputy Commissioner of Prop : Bharathi Soap Works Income Tax 1st Line, Indira Gandhi Nagar Central Circle Nallacheruvu Vijayawada Guntur [PAN : ACFPA3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appe…

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

ITA 168/VIZ/2014[2004-05]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2004-05

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER I.T.A.No.168 - 174/Viz/2014 (ननधधारण वर्ा/ Assessment Year: 2004-05 to 2010-11) Arunachalam Manickavel Vs. Deputy Commissioner of Prop : Bharathi Soap Works Income Tax 1st Line, Indira Gandhi Nagar Central Circle Nallacheruvu Vijayawada Guntur [PAN : ACFPA3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appe…