CIT v. Manish Build Well (P) Ltd.

16 Taxmann.com 27High Court2011#880 most cited

What is CIT v. Manish Build Well (P) Ltd. authority for?

The CIT(A) must strictly comply with Rule 46A of the Income-tax Rules for admitting additional evidence, ensuring all prescribed conditions exist, reasons are recorded, and reasonable opportunity is provided to the Assessing Officer.

120

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Manish Build Well (P) Ltd. · Manish Buildwell Pvt. Ltd. · Rule 46A · additional evidence · admission of evidence · CIT(A) powers · strict compliance Rule 46A · procedural requirements · reasons for admitting evidence · opportunity to AO

Also reported as

204 Taxmann 106

Sections most often in play

Section 143(3)Section 68Section 147Section 250Section 148Section 142(1)Section 115BBESection 132

Issues it is cited on

section 145(1)section 211project completion methodretention moneysection 145(2)percentage completion methodsection 43creal income theorysection 28(iv)section 194isection 52jda

Judgments citing CIT v. Manish Build Well (P) Ltd.

Sms Machines Pvt. Ltd, Kolkata vs. ITO, Ward-2(4), Kolkata

In the result, appeal of the assessee is allowed

ITA 16/KOL/2021[2012-13]Status: DisposedITAT Kolkata16 Oct 2023AY 2012-13

Bench: Dr. Manish Borad, Hon’Ble & Shri Sanjay Garg, Hon’Blei.T.A. No. 16/Kol/2021 Assessment Year: 2012-13 Sms Machines Pvt. Ltd. Income Tax Officer, Ward – 2(4), 9, Ganesh Chandra Avenue Vs Kolkata Fiddley Chambers Suit No. 6 3Rd Floor Kolkata - 700013 [Pan : Aalcs8132R] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Agarwal, Advocate Revenue By : Shri Sunil Kumar Agarwala, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 24/07/2023 घोषणा क" तारीख /Date Of Pronouncement: 16/10/2023 आदेश/O R D E R Per Dr. Manish Borad: The Above Captioned Appeal Is Directed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals) – 1, Kolkata, (Hereinafter The “Ld. Cit(A)”) Dt. 27/08/2018, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2012-13. 2. The Assessee Has Raised The Following Grounds Of Appeal:- “1. That In The Facts & Circumstances Of The Case, The Ld. Cit(A) Has Erred In Passing Ex-Parte Order Without Providing Any Opportunity To The Appellant. As Such, The Order Of The Ld. Cit (A) Is Liable To Be Set Aside. 2. That In The Facts & Circumstances Of The Case, The Ld. Assessing Officer Has Erred In Making Additions Of Rs. 1,86,58,000/- As Unexplained Cash Credit Under Section 68 Of The Income Tax Act, 1961. The Ld. Cit (A) Has Erred In Confirming The Action Of A.O. & Passing Ex-Parte Order Without Allowing Proper Opportunity Of Being Heard To The Appellant.

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Sunil Kumar Agarwala, CIT, D/R
Section 131Section 143(2)Section 143(3)Section 234ASection 250Section 68

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER I.T.A. No. 16/Kol/2021 Assessment Year: 2012-13 SMS Machines Pvt. Ltd. Income Tax Officer, Ward – 2(4), 9, Ganesh Chandra Avenue Vs Kolkata Fiddley Chambers Suit No. 6 3rd Floor Kolkata - 700013 [PAN : AALCS8132R] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Siddharth Agarwal, Advocate Revenue by : Shri Sunil Kumar Agarwala, CIT, D/R सुनवाई क" तारीख/Date of Hearing : 24/07/2023 घोषणा क" तारीख /Date of Prono…

M/S Parth Developers, Dhar vs. The PCIT -1, Indorer

In the result, appeal of assessee is allowed

ITA 419/IND/2022[2015-16]Status: DisposedITAT Indore28 Aug 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Parth Developers Pr. Cit-1 Manawar Dist. Indore Vs. Dhar (Appellant / Assessee) (Respondent/ Revenue) Pan: Aalfp 4509 N Assessee By Shri Milind Wadhwani, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 22.06.2023 Date Of Pronouncement 28.07.2023

Section 142(1)Section 143Section 143(3)Section 263Section 43C

…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 M/s. Parth Developers Pr. CIT-1 Manawar Dist. Indore Vs. Dhar (Appellant / Assessee) (Respondent/ Revenue) PAN: AALFP 4509 N Assessee by Shri Milind Wadhwani, AR Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 22.06.2023 Date of Pronouncement 28.07.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Assesse is directed against the revision order dated 28.11.2022 passed by Pr. Commissioner of Income Tax u/s 263 of the Act f…

Subhdhan Financial Advisory Private Limited, Kolkata vs. I.T.O., Ward-9(4), Kolkata

In the result, appeal of the assessee is allowed

ITA 2198/KOL/2019[2014-15]Status: DisposedITAT Kolkata11 Jul 2023AY 2014-15

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 2198/Kol/2019 Assessment Year: 2014-15 Subhdhan Financial Advisory Income Tax Officer, Ward-9(4) Private Limited Vs C/O Sri Jitendra Kaushik, Advocate 19D, Muktaram Babu Street Kolkata - 700007 [Pan : Aamcs7818P] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) Assessee By : Shri Sunil Surana, Fca Revenue By : Smt. Ranu Biswas, Addl. Cit D/R सुनवाई क" तारीख/Date Of Hearing : 16/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 11/07/2023 आदेश/O R D E R Per Dr. Manish Borad: This Is An Appeal Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals) – 15, Kolkata (Hereinafter Referred To As The “Ld. Cit(A)”], Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter The ‘Act’), Dated 13/03/2019 For The Assessment Year 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal:- “1. For That The Order Of The Ld. Commissioner Of Income-Tax(A) 15, Kolkata Is Arbitrary, Illegal & Bad In Law. 2. For That On The Facts & Circumstances Of The Case The Ld. Commissioner Of Income-Tax (Appeals) 15, Erred In Confirming The Action Of Income-Tax Officer Adding A Sum Of Rs.72,00,000/- Under Section 68 Of The I T Act 1961. 3. For That The Appellant Craves Leave To Add, Alter Or Amend Any Ground Before Or At The Time Of Hearing Of Appeal.”

For Appellant: Shri Sunil Surana, FCAFor Respondent: Smt. Ranu Biswas, Addl. CIT D/R
Section 143(2)Section 250Section 68

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 2198/Kol/2019 Assessment Year: 2014-15 Subhdhan Financial Advisory Income Tax Officer, Ward-9(4) Private Limited Vs C/o Sri Jitendra Kaushik, Advocate 19D, Muktaram Babu Street Kolkata - 700007 [PAN : AAMCS7818P] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) Assessee by : Shri Sunil Surana, FCA Revenue by : Smt. Ranu Biswas, Addl. CIT D/R सुनवाई क" तारीख/Date of Hearing : 16/05/2023 घोषणा क" तारीख /Date of Pronoun…

DCIT, New Delhi vs. M/S. Sahara India Power Corporation Ltd., Pune

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 5067/DEL/2013[2005-06]Status: PendingITAT Delhi28 Apr 2023AY 2005-06

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…ITA No. 109/Pun/2007 1 AND ITA.1155/Del/2009 & ITA.5067/Del/2013 AND C. O. No. 55/Del/2014 Sahara India Power Corporation Ltd., Pune IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : ‘A’ NEW DELHI ] BEFORE Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 109/PUN/2007 (A.Y. 2003-04) Sahara India Power ACIT, Vs. Corporation Limited, Circle : 6, Amby Valley, Sahara Lake City, Pune. Village Ambavane, Distt. Lonavala, Pune– 410401, Maharastra. PAN No. AAGCS8313P I.T.A. No. 1155/DEL/2009 (A.Y. 2004-05) Sahara India Power DCIT, Vs. Corporation Limited, Amby Valley, Cen…

Sahara India Power Corporation Ltd, Pune vs. DCIT, New Delhi

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 1155/DEL/2009[2004-05]Status: DisposedITAT Delhi28 Apr 2023AY 2004-05

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…ITA No. 109/Pun/2007 1 AND ITA.1155/Del/2009 & ITA.5067/Del/2013 AND C. O. No. 55/Del/2014 Sahara India Power Corporation Ltd., Pune IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : ‘A’ NEW DELHI ] BEFORE Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 109/PUN/2007 (A.Y. 2003-04) Sahara India Power ACIT, Vs. Corporation Limited, Circle : 6, Amby Valley, Sahara Lake City, Pune. Village Ambavane, Distt. Lonavala, Pune– 410401, Maharastra. PAN No. AAGCS8313P I.T.A. No. 1155/DEL/2009 (A.Y. 2004-05) Sahara India Power DCIT, Vs. Corporation Limited, Amby Valley, Cen…

Sahara India Power Corporation Ltd., Pune vs. Assistant Commissioner of Income-Tax

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 109/PUN/2007[2003-04]Status: DisposedITAT Delhi28 Apr 2023AY 2003-04

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…ITA No. 109/Pun/2007 1 AND ITA.1155/Del/2009 & ITA.5067/Del/2013 AND C. O. No. 55/Del/2014 Sahara India Power Corporation Ltd., Pune IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : ‘A’ NEW DELHI ] BEFORE Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 109/PUN/2007 (A.Y. 2003-04) Sahara India Power ACIT, Vs. Corporation Limited, Circle : 6, Amby Valley, Sahara Lake City, Pune. Village Ambavane, Distt. Lonavala, Pune– 410401, Maharastra. PAN No. AAGCS8313P I.T.A. No. 1155/DEL/2009 (A.Y. 2004-05) Sahara India Power DCIT, Vs. Corporation Limited, Amby Valley, Cen…

Navroop Commercial Pvt. Ltd., Kolkata vs. I.T.O., Ward-13(3), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 613/KOL/2019[2013-14]Status: DisposedITAT Kolkata11 Jan 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 131Section 133(6)Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 151 & 613/Kol/2019 Assessment Years: 2012-13 & 2013-14 Navroop Commercial Pvt. Ltd. Vs. ITO, Ward-13(3), Kolkata (PAN: AADCN 8151 F) Appellant / (अपीलाथ") Respondent / ( !यथ") 01.12.2022 Date of Hearing / सुनवाई क$ "त&थ Date of Pronouncement/ 11.01.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri A.K. Tibriwal, FCA Shri Amit Agarwal, Advocate "नधा"/रती क…

Navroop Commercial Pvt. Ltd., Kolkata vs. I.T.O., Ward-13(3), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 151/KOL/2019[2012-13]Status: DisposedITAT Kolkata11 Jan 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 131Section 133(6)Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 151 & 613/Kol/2019 Assessment Years: 2012-13 & 2013-14 Navroop Commercial Pvt. Ltd. Vs. ITO, Ward-13(3), Kolkata (PAN: AADCN 8151 F) Appellant / (अपीलाथ") Respondent / ( !यथ") 01.12.2022 Date of Hearing / सुनवाई क$ "त&थ Date of Pronouncement/ 11.01.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri A.K. Tibriwal, FCA Shri Amit Agarwal, Advocate "नधा"/रती क…

M/S. Trishul Buildtech & Infrastructures Pvt. Ltd., Bengaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

In the result, assessee’s appeals are partly allowed

ITA 109/BANG/2022[2018-19]Status: DisposedITAT Bangalore14 Nov 2022AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

…ITA Nos.107 to 109/Bang/2022 M/s. Trishul Buildtech & Infrastructures Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.107 to 109/Bang/2022 Assessment Year: 2016-17 to 2018-19 M/s. Trishul Buildtech & Deputy Commissioner Infrastructures Pvt. Ltd. of Income-tax No.2/55/1, Outer Ring Road Central Circle-2(2) Opp. Lumbini Garen, Veeranna Bengaluru Vs. Palya Nagavara, Bengaluru 560 045 PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Advocate Responde…

M/S. Trishul Buildtech & Infrastructures Pvt. Ltd., Bengaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

In the result, assessee’s appeals are partly allowed

ITA 108/BANG/2022[2017-18]Status: DisposedITAT Bangalore14 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

…ITA Nos.107 to 109/Bang/2022 M/s. Trishul Buildtech & Infrastructures Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.107 to 109/Bang/2022 Assessment Year: 2016-17 to 2018-19 M/s. Trishul Buildtech & Deputy Commissioner Infrastructures Pvt. Ltd. of Income-tax No.2/55/1, Outer Ring Road Central Circle-2(2) Opp. Lumbini Garen, Veeranna Bengaluru Vs. Palya Nagavara, Bengaluru 560 045 PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Advocate Responde…

M/S. Trishul Buildtech & Infrastructures Pvt. Ltd., Bengaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

In the result, assessee’s appeals are partly allowed

ITA 107/BANG/2022[2016-17]Status: DisposedITAT Bangalore14 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

…ITA Nos.107 to 109/Bang/2022 M/s. Trishul Buildtech & Infrastructures Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.107 to 109/Bang/2022 Assessment Year: 2016-17 to 2018-19 M/s. Trishul Buildtech & Deputy Commissioner Infrastructures Pvt. Ltd. of Income-tax No.2/55/1, Outer Ring Road Central Circle-2(2) Opp. Lumbini Garen, Veeranna Bengaluru Vs. Palya Nagavara, Bengaluru 560 045 PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Advocate Responde…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 544/BANG/2021[2016-17]Status: DisposedITAT Bangalore07 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…ITA Nos.542 to 544/Bang/2021 & CO Nos.17 to 19/Bang/2021 Sri Mathikere Ramaiah Seetharam, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.542 to 544/Bang/2021 Assessment Year: 2014-15 to 2016-17 Sri Mathikere Ramaiah Seetharam Gokula House, ACIT M.S. Ramaiah Main Road Central Circle-2(1) Vs. Mathikere Bangalore Bangalore 560 054 PAN NO : AGDPS5886M APPELLANT RESPONDENT C.O. Nos.17 to 19/Bang/2021 (Arising out of ITA Nos.542 to 544/Bang/2021) Assessment Year: 2014-15 to 2016-17 Sri Mathiker…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 543/BANG/2021[2015-16]Status: DisposedITAT Bangalore07 Nov 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…ITA Nos.542 to 544/Bang/2021 & CO Nos.17 to 19/Bang/2021 Sri Mathikere Ramaiah Seetharam, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.542 to 544/Bang/2021 Assessment Year: 2014-15 to 2016-17 Sri Mathikere Ramaiah Seetharam Gokula House, ACIT M.S. Ramaiah Main Road Central Circle-2(1) Vs. Mathikere Bangalore Bangalore 560 054 PAN NO : AGDPS5886M APPELLANT RESPONDENT C.O. Nos.17 to 19/Bang/2021 (Arising out of ITA Nos.542 to 544/Bang/2021) Assessment Year: 2014-15 to 2016-17 Sri Mathiker…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 542/BANG/2021[2014-15]Status: DisposedITAT Bangalore07 Nov 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…ITA Nos.542 to 544/Bang/2021 & CO Nos.17 to 19/Bang/2021 Sri Mathikere Ramaiah Seetharam, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.542 to 544/Bang/2021 Assessment Year: 2014-15 to 2016-17 Sri Mathikere Ramaiah Seetharam Gokula House, ACIT M.S. Ramaiah Main Road Central Circle-2(1) Vs. Mathikere Bangalore Bangalore 560 054 PAN NO : AGDPS5886M APPELLANT RESPONDENT C.O. Nos.17 to 19/Bang/2021 (Arising out of ITA Nos.542 to 544/Bang/2021) Assessment Year: 2014-15 to 2016-17 Sri Mathiker…

ITO, Ward-47(4), New Delhi vs. Narendra Jain, Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4905/DEL/2018[2012-13]Status: DisposedITAT Delhi31 Oct 2022AY 2012-13

Bench: Sh. Kul Bharatdr. B. R. R. Kumarita No. 4905/Del/2018 : Asstt. Year : 2012-13 Income Tax Officer, Vs Narendra Jain, Ward-47(4) 3691/8, Gupta Tractor Market, Mori New Delhi-110002 Gate, Delhi-110006 (Appellant) (Respondent) Pan No. Aahpj8569J Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Jeetender Chand, Sr. Dr Date Of Hearing: 25.10 .2022 Date Of Pronouncement: 31.10.2022

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Jeetender Chand, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4905/Del/2018 : Asstt. Year : 2012-13 Income Tax Officer, Vs Narendra Jain, Ward-47(4) 3691/8, Gupta Tractor Market, Mori New Delhi-110002 Gate, Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. AAHPJ8569J Assessee by : Sh. Ved Jain, Adv. & Sh. Aman Garg, CA Revenue by : Sh. Jeetender Chand, Sr. DR Date of Hearing: 25.10 .2022 Date of Pronouncement: 31.10.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the Revenue against…

DCIT, Corporate Circ Cle-1(2), Bhubaneswar vs. M/S. Paradeep Phosphates Limited, Bhubaneswar

In the result, appeal of the revenue is partly allowed for statistical purposes and the cross objection of the assessee stands dismissed

ITA 355/CTK/2019[2013-14]Status: HeardITAT Cuttack12 Oct 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2013-14 Dy. Cit, Corporate Circle Dy. Cit, Corporate Circle- Vs. Paradeep Paradeep Phosphate Phosphate 3Rd 1(2), Floor, Aayakar Limited, Limited, Bayan Bayan Bhawan, Bhawan, Bhavan, Bhubaneswar. Bhavan, Bhubaneswar. J.N.Marg, J.N.Marg, Kharvel Kharvel Nagar, Nagar, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcp 3276 D (Appellant (Appellant) .. ( Respondent Respondent) C.O.No.11/Ctk/2020 (Arising Of Ita No.355/Ctk/2019) (Arising Of Ita No.355/Ctk/2019) .327/Ctk/2019 Assessment Year : 2013-14 14 Paradeep Paradeep Phosphate Phosphate Vs. Dy. Cit, Dy. Cit, Corporate Circle- 3Rd Rd Limited, Limited, Bayan Bayan Bhawan, Bhawan, 1(2), Floor, Aayakar J.N.Marg, J.N.Marg, Kharvel Kharvel Nagar, Nagar, Bhavan, Bhubaneswar Bhavan, Bhubaneswar Bhubaneswar. Bhubaneswar.. Pan/Gir No.Aabcp 3276 D Pan/Gir No.Aabcp 3276 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : S/Shri A.K.Sabat/B.K.Mahapatra, Ars A.K.Sabat/B.K.Mahapatra, Ars Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 12 /10 10/2022 Date Of Pronouncement : 12/10 10/2022 O R D E R Per Bench These Are Cross These Are Cross Appeals Filed By The Revenue & Revenue & Assessee Against The Order Of The Ld Cit(A) The Order Of The Ld Cit(A)-1, Bhubaneswar Dated 19.8.2019 19.8.2019 In Appeal No.

For Appellant: S/Shri A.K.Sabat/B.K.Mahapatra, ARsFor Respondent: Shri M.K.Gautam
Section 35A

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2013-14 Dy. CIT, Corporate Circle Dy. CIT, Corporate Circle- Vs. Paradeep Paradeep Phosphate Phosphate 3rd 1(2), floor, Aayakar Limited, Limited, Bayan Bayan Bhawan, Bhawan, Bhavan, Bhubaneswar. Bhavan, Bhubaneswar. J.N.Marg, J.N.Marg, Kharvel Kharvel Nagar, Nagar, Bhubaneswar. Bhubaneswar. PA…

Paradeep Phosphates Limited, Bhubaneswar vs. DCIT, Corporate Circle-1(2), Bhubaneswar

In the result, appeal of the revenue is partly allowed for statistical purposes and the cross objection of the assessee stands dismissed

ITA 327/CTK/2019[2013-14]Status: HeardITAT Cuttack12 Oct 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2013-14 Dy. Cit, Corporate Circle Dy. Cit, Corporate Circle- Vs. Paradeep Paradeep Phosphate Phosphate 3Rd 1(2), Floor, Aayakar Limited, Limited, Bayan Bayan Bhawan, Bhawan, Bhavan, Bhubaneswar. Bhavan, Bhubaneswar. J.N.Marg, J.N.Marg, Kharvel Kharvel Nagar, Nagar, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcp 3276 D (Appellant (Appellant) .. ( Respondent Respondent) C.O.No.11/Ctk/2020 (Arising Of Ita No.355/Ctk/2019) (Arising Of Ita No.355/Ctk/2019) .327/Ctk/2019 Assessment Year : 2013-14 14 Paradeep Paradeep Phosphate Phosphate Vs. Dy. Cit, Dy. Cit, Corporate Circle- 3Rd Rd Limited, Limited, Bayan Bayan Bhawan, Bhawan, 1(2), Floor, Aayakar J.N.Marg, J.N.Marg, Kharvel Kharvel Nagar, Nagar, Bhavan, Bhubaneswar Bhavan, Bhubaneswar Bhubaneswar. Bhubaneswar.. Pan/Gir No.Aabcp 3276 D Pan/Gir No.Aabcp 3276 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : S/Shri A.K.Sabat/B.K.Mahapatra, Ars A.K.Sabat/B.K.Mahapatra, Ars Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 12 /10 10/2022 Date Of Pronouncement : 12/10 10/2022 O R D E R Per Bench These Are Cross These Are Cross Appeals Filed By The Revenue & Revenue & Assessee Against The Order Of The Ld Cit(A) The Order Of The Ld Cit(A)-1, Bhubaneswar Dated 19.8.2019 19.8.2019 In Appeal No.

For Appellant: S/Shri A.K.Sabat/B.K.Mahapatra, ARsFor Respondent: Shri M.K.Gautam
Section 35A

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2013-14 Dy. CIT, Corporate Circle Dy. CIT, Corporate Circle- Vs. Paradeep Paradeep Phosphate Phosphate 3rd 1(2), floor, Aayakar Limited, Limited, Bayan Bayan Bhawan, Bhawan, Bhavan, Bhubaneswar. Bhavan, Bhubaneswar. J.N.Marg, J.N.Marg, Kharvel Kharvel Nagar, Nagar, Bhubaneswar. Bhubaneswar. PA…

The Asstt Commissioner of Income Tax, Central Circle-5(4), Mumbai vs. Wadhwa Construction and Infrastructure Ltd, Mumbai

In the result, all the appeals of the assessee as well as learned Assessing Officer are dismissed

ITA 851/MUM/2022[2014-15]Status: DisposedITAT Mumbai21 Sept 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Jitendra Jain, ARFor Respondent: Shri Ajay Singh, DR
Section 132Section 153ASection 194ISection 2Section 40Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 584 & 585/Mum/2022 (Assessment Year 2015-16 & 2016-17) M/s Wadhawa Constructions & ACIT Infrastructure Ltd. Central Circle 5(4) Room No. 1927, 1 st Floor, 301, Platina, Plot C-50, Vs. G-Block Bandra Kurla Air India Bldg. Complex, Bandra (E), Nariman Point, Mumbai-400 021 Mumbai-400 051 ITA No. 227/Mum/2022 (Assessment Year 2016-17) M/s Wadhawa Constructions ACIT & Infrastructure Ltd. Central Circle 5(4) Room No. 1927, 1 st Floor, 301, Platina, Plot C-50, Air India Bldg. G-Block Band…

ACIT Central Cir 5(4), Mumbai vs. M/S. Wadhwa Construction & Infrastructure Pvt. Ltd, Mumbai

In the result, all the appeals of the assessee as well as learned Assessing Officer are dismissed

ITA 631/MUM/2022[2015-16]Status: DisposedITAT Mumbai21 Sept 2022AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Jitendra Jain, ARFor Respondent: Shri Ajay Singh, DR
Section 132Section 153ASection 194ISection 2Section 40Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 584 & 585/Mum/2022 (Assessment Year 2015-16 & 2016-17) M/s Wadhawa Constructions & ACIT Infrastructure Ltd. Central Circle 5(4) Room No. 1927, 1 st Floor, 301, Platina, Plot C-50, Vs. G-Block Bandra Kurla Air India Bldg. Complex, Bandra (E), Nariman Point, Mumbai-400 021 Mumbai-400 051 ITA No. 227/Mum/2022 (Assessment Year 2016-17) M/s Wadhawa Constructions ACIT & Infrastructure Ltd. Central Circle 5(4) Room No. 1927, 1 st Floor, 301, Platina, Plot C-50, Air India Bldg. G-Block Band…

M/S Wadhwa Construction and Infrastructure Pvt Ltd, Mumbai vs. DCIT Central Circle 5(4), Mumbai

In the result, all the appeals of the assessee as well as learned Assessing Officer are dismissed

ITA 585/MUM/2022[2016-17]Status: DisposedITAT Mumbai21 Sept 2022AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Jitendra Jain, ARFor Respondent: Shri Ajay Singh, DR
Section 132Section 153ASection 194ISection 2Section 40Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 584 & 585/Mum/2022 (Assessment Year 2015-16 & 2016-17) M/s Wadhawa Constructions & ACIT Infrastructure Ltd. Central Circle 5(4) Room No. 1927, 1 st Floor, 301, Platina, Plot C-50, Vs. G-Block Bandra Kurla Air India Bldg. Complex, Bandra (E), Nariman Point, Mumbai-400 021 Mumbai-400 051 ITA No. 227/Mum/2022 (Assessment Year 2016-17) M/s Wadhawa Constructions ACIT & Infrastructure Ltd. Central Circle 5(4) Room No. 1927, 1 st Floor, 301, Platina, Plot C-50, Air India Bldg. G-Block Band…