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.

DCIT, New Delhi vs. M/S. Saamag Construction Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 2599/DEL/2014[2006-07]Status: DisposedITAT Delhi08 Jul 2019AY 2006-07

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

ITO, Rohtak vs. Sh. Rajeev Aggarwal, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3031/DEL/2016[2011-12]Status: DisposedITAT Delhi22 May 2019AY 2011-12

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2011-12

Section 143(1)(a)Section 145(3)

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2011-12 Income-tax Officer, vs. Rajeev Aggarwal, W-7, Greater Kailash-1, Ward-5, Rohtak. New Delhi. PAN- AHBPK5683K. (Appellant) (Respondent) Appellant by Sh. Surender Pal, Sr. DR Respondent by S/Sh. U.S. Aggarwal, B.B. Jain, Advocate Date of Hearing 28.02.2019 Date of Pronouncement 22.05.2019 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the Revenue against the order of ld. CIT(A), Rohtak dated 21.03.2016 for the assessment year 2011-1…

Darshanam Life Space Pvt. Ltd., Baroda vs. The Dy. Commissioner of Income Tax, Circle-1(1), Baroda

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

ITA 1662/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No.1590/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T, M/S.Darshanam Life Space Pvt. Circle-1(1)(1), Ltd. Vs. 1St Floor, 3Rd Floor, Platinium Complex, Aaykar Bhavan, Race Course Subhanpura, Circle, Vadodara-390007. Opp. Ganga Jamna Hospital, Vadodara-390023. Pan: Aadcd2030M

For Appellant: Shri Mukund Bakshi, A.R

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1590/AHD/2016 "नधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T, M/s.Darshanam Life Space Pvt. Circle-1(1)(1), Ltd. Vs. 1st Floor, 3rd Floor, Platinium Complex, Aaykar Bhavan, Race Course Subhanpura, Circle, Vadodara-390007. Opp. Ganga Jamna Hospital, Vadodara-390023. PAN: AADCD2030M आयकर अपील सं./ITA No.1662/AHD/2016 "नधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T, M/s.Darshanam Life Space Pvt. Ltd. Circle-1(1)(1), Vs. 1st Fl…

Shri Ali Hassan, Dehradun vs. ITO, Dehradun

Accordingly quashed. The ground No.1 is accordingly allowed

ITA 1573/DEL/2015[2007-08]Status: DisposedITAT Delhi28 Feb 2019AY 2007-08

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri Girish Shukla, AdvocateFor Respondent: Shri Ashok Kumar Saroha, CIT DR
Section 143(3)Section 148Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI. BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and DR. M.L. MEENA, ACCOUNTANT MEMBER ITA No.1571/Del./2015 (ASSESSMENT YEAR : 2007-08) Shri Meer Hassan, vs. ITO, Ward 2 (1), Village Ajabpur Kalan, Dehradun. PO Ajabpur, Dehradun. (PAN : ACGPH0056B) ITA No.1573/Del./2015 (ASSESSMENT YEAR : 2007-08) Shri Ali Hassan, vs. ITO, Ward 2 (1), Village Ajabpur Kalan, Dehradun. PO Ajabpur, Dehradun. (PAN : AHJPH7860F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Girish Shukla, Advocate REVENUE BY : Shri Ashok Kumar Saroha, CIT DR Date of Hearing : 04.02.2019 Date…

Shri Meer Hassan, Dehradun vs. ITO, Dehradun

Accordingly quashed. The ground No.1 is accordingly allowed

ITA 1571/DEL/2015[2007-08]Status: DisposedITAT Delhi28 Feb 2019AY 2007-08

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri Girish Shukla, AdvocateFor Respondent: Shri Ashok Kumar Saroha, CIT DR
Section 143(3)Section 148Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI. BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and DR. M.L. MEENA, ACCOUNTANT MEMBER ITA No.1571/Del./2015 (ASSESSMENT YEAR : 2007-08) Shri Meer Hassan, vs. ITO, Ward 2 (1), Village Ajabpur Kalan, Dehradun. PO Ajabpur, Dehradun. (PAN : ACGPH0056B) ITA No.1573/Del./2015 (ASSESSMENT YEAR : 2007-08) Shri Ali Hassan, vs. ITO, Ward 2 (1), Village Ajabpur Kalan, Dehradun. PO Ajabpur, Dehradun. (PAN : AHJPH7860F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Girish Shukla, Advocate REVENUE BY : Shri Ashok Kumar Saroha, CIT DR Date of Hearing : 04.02.2019 Date…

DCIT, New Delhi vs. M/S. Jitf Waterways Ltd., New Delhi

In the result, the cross appeals are allowed for statistical purposes

ITA 6616/DEL/2014[2010-11]Status: DisposedITAT Delhi20 Nov 2018AY 2010-11

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2010-11 Dcit, Vs. Jitf Waterways Ltd., Circle-13(2), Jindal Tif Centre, New Delhi. 28, Najafgarh Road, New Delhi. Pan: Aabcj7845M Assessment Year: 2010-11 Jitf Waterways Ltd., Vs. Dcit, Jindal Tif Centre, Circle-13(2), 28, Najafgarh Road, New Delhi. New Delhi. Pan: Aabcj7845M (Appellant) (Respondent) Assessee By : Shri Rohit Jain, Advocate; & Shri Asnshul Sachar & Karan Jain, Cas Revenue By : Shri D.K. Mishra, Sr.Dr & Smt. Naina Soin Kopil, Sr. Dr Date Of Hearing : 15.11.2018 Date Of Pronouncement : 20.11.2018

For Appellant: Shri Rohit Jain, Advocate; and Shri Asnshul Sachar &For Respondent: Shri D.K. Mishra, Sr.DR &
Section 143(2)Section 144Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2010-11 DCIT, Vs. JITF Waterways Ltd., Circle-13(2), Jindal TIF Centre, New Delhi. 28, Najafgarh Road, New Delhi. PAN: AABCJ7845M Assessment Year: 2010-11 JITF Waterways Ltd., Vs. DCIT, Jindal TIF Centre, Circle-13(2), 28, Najafgarh Road, New Delhi. New Delhi. PAN: AABCJ7845M (Appellant) (Respondent) Assessee by : Shri Rohit Jain, Advocate; and Shri Asnshul Sachar & Karan Jain, CAs Revenue by : Shri D.K. Mishra, Sr.DR & Smt. Naina Soin Kopil, Sr.…

M/S. Jitf Waterways Ltd., New Delhi vs. DCIT, New Delhi

In the result, the cross appeals are allowed for statistical purposes

ITA 5810/DEL/2014[2010-11]Status: DisposedITAT Delhi20 Nov 2018AY 2010-11

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2010-11 Dcit, Vs. Jitf Waterways Ltd., Circle-13(2), Jindal Tif Centre, New Delhi. 28, Najafgarh Road, New Delhi. Pan: Aabcj7845M Assessment Year: 2010-11 Jitf Waterways Ltd., Vs. Dcit, Jindal Tif Centre, Circle-13(2), 28, Najafgarh Road, New Delhi. New Delhi. Pan: Aabcj7845M (Appellant) (Respondent) Assessee By : Shri Rohit Jain, Advocate; & Shri Asnshul Sachar & Karan Jain, Cas Revenue By : Shri D.K. Mishra, Sr.Dr & Smt. Naina Soin Kopil, Sr. Dr Date Of Hearing : 15.11.2018 Date Of Pronouncement : 20.11.2018

For Appellant: Shri Rohit Jain, Advocate; and Shri Asnshul Sachar &For Respondent: Shri D.K. Mishra, Sr.DR &
Section 143(2)Section 144Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2010-11 DCIT, Vs. JITF Waterways Ltd., Circle-13(2), Jindal TIF Centre, New Delhi. 28, Najafgarh Road, New Delhi. PAN: AABCJ7845M Assessment Year: 2010-11 JITF Waterways Ltd., Vs. DCIT, Jindal TIF Centre, Circle-13(2), 28, Najafgarh Road, New Delhi. New Delhi. PAN: AABCJ7845M (Appellant) (Respondent) Assessee by : Shri Rohit Jain, Advocate; and Shri Asnshul Sachar & Karan Jain, CAs Revenue by : Shri D.K. Mishra, Sr.DR & Smt. Naina Soin Kopil, Sr.…

Mahugun India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal of the Assessee is partly allowed

ITA 2817/DEL/2012[2003-04]Status: DisposedITAT Delhi09 Oct 2018AY 2003-04

Bench: Shri Sudhanshu Srivastava & Shri Anandee Nath Misshra

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Ms. Shefali Swaroop, CIT (DR)
Section 132Section 139Section 142Section 143(1)Section 143(2)Section 153ASection 276DSection 37(1)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘E’: NEW DELHI) BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANANDEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 2817/Del/2012 (Assessment Year: 2003-04) Mahagun India Pvt. Ltd., Asstt. Comm. Of Income Tax, B-66, 1st Floor, Vivek Vihar, Vs. Central Circle 3, Delhi-110095. New Delhi. PAN No.-AAACM6572A APPELLANT RESPONDENT Assessee by : Dr. Rakesh Gupta, Adv. & Sh. Sumit Aggarwal, Adv. Revenue by : Ms. Shefali Swaroop, CIT (DR) ORDER PER: ANADEE NATH MISSHRA, AM This appeal by the Assessee is filed against the order of Ld. CIT(A)-II, Delhi, da…

M/S Ashoka Hi-Tech Builders P. Ltd., Indore vs. The DCIT (Central)-1, Indore

In the result Ground No.1 and 2 of the assessee’s appeal for A

ITA 686/IND/2016[2013-14]Status: DisposedITAT Indore03 Aug 2018AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 145Section 153A

…Ahmedabad in the case of Unity constructions V/s ITO –copy at 350 to 357 f) Decision of ITAT- New Delhi in the case of DCIT V/s Sub Infrastructure – 358 paper book g) Decision of Delhi High Court in the case of Manish Buildwell Pvt. Ltd. reported in (2016) 16 Taxmann.com 27 (Del) 18. Per contra the Ld. Departmental Representative vehemently argued supporting the detailed finding of Ld.A.O and Ld. CIT(A) and also submitted that the assessee should have followed percentage completion method as adopted by JSM DPL as they were booth working under the development agreement entered for construction of the buildi…

ITO, Gurgaon vs. Sh. Yogesh Kumar, Gurgaon

In the result, the appeal of the Revenue is partly allowed for statistical purposes

ITA 3384/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Jun 2018AY 2010-11

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2010-11 Income Tax Officer, Vs. Sh. Yogesh Kumar, Ward -4(4), Hsiidc Building, S/O Late Sh. Nand Kishore Udyog Vihar Phase-V, Sharma, H. No. - 820/16, Gurgaon Basai Road, Gurgaon Pan :Acfpk0513M (Appellant) (Respondent) Appellant By Sh. Atiq Ahmed, Sr.Dr Respondent By Sh. Kapil Goel, Adv. Date Of Hearing 07.06.2018 Date Of Pronouncement 20.06.2018 Order Per O.P. Kant, A.M.: This Appeal By The Revenue Is Directed Against Order Dated 30/03/2015 Passed By The Ld. Commissioner Of Income-Tax (Appeals)-1, Gurgaon [In Short ‘The Ld. Cit(A)’] For Assessment Year 2010-11, Raising Following Grounds:

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2010-11 Income Tax Officer, Vs. Sh. Yogesh Kumar, Ward -4(4), HSIIDC Building, S/o Late Sh. Nand Kishore Udyog Vihar Phase-V, Sharma, H. No. - 820/16, Gurgaon Basai Road, Gurgaon PAN :ACFPK0513M (Appellant) (Respondent) Appellant by Sh. Atiq Ahmed, Sr.DR Respondent by Sh. Kapil Goel, Adv. Date of hearing 07.06.2018 Date of pronouncement 20.06.2018 ORDER PER O.P. KANT, A.M.: This appeal by the Revenue is directed against order dated 30/03/2015 passed by the L…

Late Jagmohan Jalan, Kolkata vs. DCIT, Circle-32, Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1915/KOL/2016[2013-14]Status: DisposedITAT Kolkata04 May 2018AY 2013-14

Bench: Shri S. S. Viswanethra Ravi, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1915/Kol/2016 ("नधा"रणवष" / Assessment Year: 2013-14) Late Jagmohan Jalan Vs. Dcit, Circle-32, Kolkata

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri S. Dasgupta, Addl. CIT(DR)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S. S. VISWANETHRA RAVI, JM & DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1915/Kol/2016 ("नधा"रणवष" / Assessment Year: 2013-14) Late Jagmohan Jalan Vs. DCIT, Circle-32, Kolkata 26, Shakespeare Sarani, 10B, Middleton Street, Kolkata – Kolkata – 700 017. 700 071. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AEXPJ 0179 A (Appellant) .. (Respondent) Appellant by : Shri Siddharth Agarwal, Advocate Respondent by :Shri S. Dasgupta, Addl. CIT(DR) सुनवाईक"तार"ख/ Date of Hearing : 19/04/2018 घोषणाक"तार"ख/Date of Pronouncement : 04/05/2018 आदेश / O R D E R Per Dr. A. L.…

ACIT, Circle-40, Kolkata vs. Shri Ashok Kumar Chanda, Kolkata

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 2049/KOL/2016[2013-14]Status: DisposedITAT Kolkata16 Mar 2018AY 2013-14

Bench: Shri Aby T. Varkeyand Dr.A.L. Sainiassessment Year :2013-14 Acit, Circle-40, V/S. Shri Ashok Kumar Chanda, 2Nd Floor, 3, Govt. Place 61, Bentick Street, (W), Kolkata-700 001 Kolkata-69 [Pan No.Acnpc 7389 P] अपीलाथ" /Appellant ""यथ"/Respondent .. अपीलाथ" क" ओर से/By Appellant Shri Arindam Bhattacherjee, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent Shri Ahok Kr. Chanda, Assessee सुनवाई क" तार"ख/Date Of Hearing 06-03-2018 घोषणा क" तार"ख/Date Of Pronouncement 16-03-2018 आदेश/O R D E R Per Dr. A.L. Saini, Accountantmember:- This Caption Appeal Filed By The Revenue, Pertaining To Assessment Year 2013-14, Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-12, Kolkata, In Appeal No.127/Cit(A)-12/Kol//Cir- 40/2015-16, Dated 26.07.2016, Which In Turn Arises Out Of An Order Passed By Assessing Officer U/S 143(3)Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’),Dated 02.12.2015. 2.Revenue Has Raised Following Grounds Of Appeal:- “The Ld. Cit(A)-12, Kol Has Erred In Law & Facts As Well As Circumstances By Deleting The Addition Of Rs.51,24,369/- For Non- Deduction Of Tds U/S. 40(A)(Ia). It Was Recorded In The Order That Assessee Declared That He Could Not Furnish The Required Certificate U/S. 201(1). Cit(A) Has Violated The Rule U/S. 46A, Not To Send The Submissions (Certificate & The Copy Of Return Of M/S Century Plywood) To The Ao. Moreover, The Certificate Is Not In The Name Of Assessee. It

Section 143(3)Section 201Section 201(1)Section 40Section 46A

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri Aby T. Varkey, Judicial Memberand Dr.A.L. Saini, Accountant Member Assessment Year :2013-14 ACIT, Circle-40, V/s. Shri Ashok Kumar Chanda, 2nd Floor, 3, Govt. Place 61, Bentick Street, (W), Kolkata-700 001 Kolkata-69 [PAN No.ACNPC 7389 P] अपीलाथ" /Appellant ""यथ"/Respondent .. अपीलाथ" क" ओर से/By Appellant Shri Arindam Bhattacherjee, Addl. CIT-DR ""यथ" क" ओर से/By Respondent Shri Ahok Kr. Chanda, Assessee सुनवाई क" तार"ख/Date of Hearing 06-03-2018 घोषणा क" तार"ख/Date of Pronouncement 16-03-2018 आ…

DCIT, Circle-10(1), Kolkata vs. M/S Indo Nabin Projects Ltd., Kolkata

In the result, the appeal filed by the Revenue (Ground No

ITA 2036/KOL/2016[2013-14]Status: DisposedITAT Kolkata14 Mar 2018AY 2013-14

Bench: Shri A.T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2036/Kol/2016 ("नधा"रणवष" / Assessment Year: 2013-14) Dcit, Circle-10(1), Vs. M/S. Indo Nabin Projects Ltd. Kolkata 1582, Rajdanga Main Road, 7Th Aayakar Bhawan, 3Rd Floor, P-7, Floor, Kolkata – 700 107. Chowringhee Square, Kolkata "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaaci 6515 M (Appellant) .. (Respondent) Appellant By :Shri Arindam Bhattacharjee, Addl. Cit(Dr) Respondent By:Shris. R. Bhattacharya, Ca सुनवाईक"तार"ख/ Date Of Hearing : 17/01/2018 घोषणाक"तार"ख/Date Of Pronouncement : 14/03/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Revenue, Pertaining To Assessment Year 2013-14, Is Directed Against An Order Passed By The Commissioner Of Income Tax(Appeals)-4, Kolkata, In Appeal No.1357/Cit(A)-4/Ward- 10(1)/Kol/15-16, Dated 03.08.2016, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer U/S 143(3) Of The I.T. Act, 1961 (Hereinafter Referred To As The ‘Act’), Dated 02.01.2016. 2.Ground No.1 Raised By The Revenue Relates To Disallowance Of Rs.32,383/- Which Is, As Per Revenue, Penal In Nature Ignoring The Provisions Of Section 40(A)(Ii). 3.1The Brief Facts Apropos This Issue Are That Assessee Filed Its Return Of Income For A.Y. 2013-14 On 24.09.2012 Declaring A Total Income Of Rs.6,70,51,640/-. The Assessee’S Case Was Selected For Scrutiny U/S 143(2) Of The Income Tax Act & The Assessing Officer Completed Assessment U/S 143(3) By Making Various Disallowances. During The Assessment

For Appellant: Shri Arindam Bhattacharjee, Addl. CIT(DR)For Respondent: ShriS. R. Bhattacharya, CA
Section 143(2)Section 143(3)Section 40

…first time before the ld. CIT(A). Therefore, we find force in the ground raised by the Revenue that there is violation of Rule 46A of the I.T. Rules and for that we rely on the judgment of Hon`ble High Court of Delhi in the case of MANISH BUILD WELL (P) LTD, 204 Taxmann 106 (Del, wherein it was held as follows: “23.We are highlighting these aspects only to press home the point that the conditions prescribed in r. 46A must be shown to exist before additional evidence is admitted and every procedural requirement mentioned in the rule has to be strictly complied with so that the rule is meaningfully exercised and n…

Shankar Jhalani, Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee is dismissed

ITA 1053/JPR/2016[2011-12]Status: DisposedITAT Jaipur19 Feb 2018AY 2011-12

Bench: The Itat By Taking Following

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri R.A. Verma (Addl.CIT)
Section 144Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 1053/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke Shankar Jhalani, Income Tax Officer, Vs. B-3, Lalji Ka Bagh, Moti Lal Atal Ward 3(2), Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABTPJ 9902 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri R.A. Verma (Addl.CI…

Kamakshi Hospitality Pvt. Ltd., Jaipur vs. DCIT, Jaipur

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

ITA 481/JPR/2016[2010-11]Status: DisposedITAT Jaipur15 Dec 2017AY 2010-11
For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri R.A. Verma, Addl. CIT - DR &
Section 132Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES , JAIPUR Jh HkkxpUn] ys[kk lnL; ,o Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 481/JP/2016 fu/kZkj.k o"kZ@Assessment Year: 2010-11 cuke M/s. Kamakshi Hospitality Pvt. Ltd The DCIT Vs. A-3, Moti Lal Atal Road, Jaipur Central Circle – 1, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGBPS 3591 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by: Shri Rajeev Sogani, CA jktLo dh vksj ls@ Revenue by:Shri R.A. Verma, Addl. CIT - D…

DCIT, New Delhi vs. M/S. Markem- Image India Pvt. Ltd., Uttar Pradesh

ITA 4885/DEL/2014[2009-10]Status: DisposedITAT Delhi08 Nov 2017AY 2009-10

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri K.P. Garg, CAFor Respondent: Shri Arun Kumar Yadav, Senior DR
Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE HON’BLE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.4885/Del./2014 (ASSESSMENT YEAR : 2009-10) DCIT, Circle 6 (1), vs. M/s. Markem Image India Pvt. Ltd., New Delhi. H – 23, Sector 63, Gautam Budh Nagar, Uttar Pradesh – 201 301. (PAN : AAACI2979R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri K.P. Garg, CA REVENUE BY : Shri Arun Kumar Yadav, Senior DR Date of Hearing : 02.11.2017 Date of Order : 08.11.2017 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The Appellant, Deputy Commissioner of Income-tax, Circle 6 (…

ITO, Ward-5(4), Kolkata vs. M/S. Vanguard Credit & Holdings Pvt. Ltd., Kolkata

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

ITA 18/KOL/2015[2005-2006]Status: DisposedITAT Kolkata04 Oct 2017AY 2005-2006

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.17 & 18/Kol/2015 (िनधा"रणवष" / Assessment Year: 2004-05 I.T.O, Ward – 5(4), Kolkata Vs. M/S Vanguard Credit & Holdings Pvt. Ltd. 7C, K.S. Roy Road, Hastings Chamber, 1St Floor, Kolkata – 1. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aabcv 7665 G (Revenue/Department) .. (Assessee) Assessee By :Shri Ravi Tulsiyan, Fca Revenue/Department By :Shri Kalyannath, Acit सुनवाईकीतारीख/ Date Of Hearing : 04/09/2017 घोषणाकीतारीख/Date Of Pronouncement : 04/10/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: Captioned Two Appeals Filed By The Revenue, Pertaining To Assessment Year 2004-05 & 2005-06, Are Directed Against The Orders Passed By The Commissioner Of Income Tax (Appeals)-Vi, Kolkata, Which In Turn Arise Out Of Assessment Orders Passed By The Assessing Officer U/S 147/143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’). 2.Since These Two Appeals Relate To Same Assessee, Different Assessment Years, Identical Issues Are Involved, Therefore, These Have Been Clubbed & Heard Together & A Consolidated Order Is Being Passed For The Sake Of Convenience

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri KalyanNath, ACIT
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.17 & 18/Kol/2015 (िनधा"रणवष" / Assessment Year: 2004-05 I.T.O, Ward – 5(4), Kolkata Vs. M/s Vanguard Credit & Holdings Pvt. Ltd. 7C, K.S. Roy Road, Hastings Chamber, 1st Floor, Kolkata – 1. "थायीलेखासं./जीआइआरसं./PAN/GIR No. : AABCV 7665 G (Revenue/Department) .. (Assessee) Assessee by :Shri Ravi Tulsiyan, FCA Revenue/Department by :Shri KalyanNath, ACIT सुनवाईकीतारीख/ Date of Hearing : 04/09/2017 घोषणाकीतारीख/Date of Pronouncement : 04/10/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, AM: C…

ITO, Ward-5(4), Kolkata vs. M/S. Vanguard Credit & Holdings Pvt. Ltd., Kolkata

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

ITA 17/KOL/2015[2004-2005]Status: DisposedITAT Kolkata04 Oct 2017AY 2004-2005

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.17 & 18/Kol/2015 (िनधा"रणवष" / Assessment Year: 2004-05 I.T.O, Ward – 5(4), Kolkata Vs. M/S Vanguard Credit & Holdings Pvt. Ltd. 7C, K.S. Roy Road, Hastings Chamber, 1St Floor, Kolkata – 1. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aabcv 7665 G (Revenue/Department) .. (Assessee) Assessee By :Shri Ravi Tulsiyan, Fca Revenue/Department By :Shri Kalyannath, Acit सुनवाईकीतारीख/ Date Of Hearing : 04/09/2017 घोषणाकीतारीख/Date Of Pronouncement : 04/10/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: Captioned Two Appeals Filed By The Revenue, Pertaining To Assessment Year 2004-05 & 2005-06, Are Directed Against The Orders Passed By The Commissioner Of Income Tax (Appeals)-Vi, Kolkata, Which In Turn Arise Out Of Assessment Orders Passed By The Assessing Officer U/S 147/143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’). 2.Since These Two Appeals Relate To Same Assessee, Different Assessment Years, Identical Issues Are Involved, Therefore, These Have Been Clubbed & Heard Together & A Consolidated Order Is Being Passed For The Sake Of Convenience

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri KalyanNath, ACIT
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.17 & 18/Kol/2015 (िनधा"रणवष" / Assessment Year: 2004-05 I.T.O, Ward – 5(4), Kolkata Vs. M/s Vanguard Credit & Holdings Pvt. Ltd. 7C, K.S. Roy Road, Hastings Chamber, 1st Floor, Kolkata – 1. "थायीलेखासं./जीआइआरसं./PAN/GIR No. : AABCV 7665 G (Revenue/Department) .. (Assessee) Assessee by :Shri Ravi Tulsiyan, FCA Revenue/Department by :Shri KalyanNath, ACIT सुनवाईकीतारीख/ Date of Hearing : 04/09/2017 घोषणाकीतारीख/Date of Pronouncement : 04/10/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, AM: C…

DCIT, Rourkela vs. M/S. Scan Steels Ltd., Sundergarh

ITA 143/CTK/2015[2010-11]Status: DisposedITAT Cuttack29 May 2017AY 2010-11

Bench: Shri N.S. Saini & Shri Kuldip Singhdcit, Rourkela Circle, Vs. M/S. Scan Steels Limited, Rourkela. Main Road, Rajgangpur, Distt. Sundergarh.

For Appellant: Shri S. Ray, ARFor Respondent: Shri Kunal Singh, CIT DR
Section 115JSection 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL (CUTTACK BENCH, CUTTACK) BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER DCIT, Rourkela Circle, vs. M/s. Scan Steels Limited, Rourkela. Main Road, Rajgangpur, Distt. Sundergarh. (PAN : AAECS5808F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri S. Ray, AR REVENUE BY : Shri Kunal Singh, CIT DR Date of Hearing : 27.04.2017 Date of Pronouncement : 29 .05.2017 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The Appellant, Deputy Commissioner of Income-tax, Rourkela Circle, Rourkela (hereinafter referred to as ‘the Revenue’) by filing the present…

ACIT, New Delhi vs. M/S Pacl India Ltd., Jaipur

In the result, the appeal of the Revenue is allowed partly for statistical purposes, whereas appeal of the assessee is allowed for statistical purpose

ITA 3779/DEL/2011[2007-08]Status: DisposedITAT Delhi28 Apr 2017AY 2007-08

Bench: Sh. I.C. Sudhir & Sh. O.P. Kant

Section 143Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’, NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Sl. ITA/CO No. Appellant Respondent Assessment No. Year PACL India Ltd., 7th Floor, 1. ITA No. ACIT, Central Circle- 2001-02 2894/Del/2010 Gopal Dass Bhawan, 28, 4, New Delhi Barakhamba Road, Cannaught Place, New Delhi PACL India Ltd., 7th Floor, 2. ITA No. ACIT, Central Circle- 2008-09 6384/Del/2012 Gopal Dass Bhawan, 28, 4, New Delhi Barakhamba Road, Cannaught Place, New Delhi PACL India Ltd., 7th Floor, 3. ITA No. ACIT, Central Circle- 2009-10 6385/Del/2012 Gopal Dass B…