CIT v. Murli Agro Products Ltd.

49 Taxmann.com 172High Court2014#230 most cited

What is CIT v. Murli Agro Products Ltd. authority for?

Proceedings under Section 153A are initiated only if assessment/reassessment proceedings are pending on the date of search/requisition. Already finalized assessments for the years covered under Section 153A do not abate.

331

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Murli Agro Products Ltd. · section 153A · section 132 · section 132A · pending assessment · abated assessment · search · requisition

Sections most often in play

Section 132Section 143(3)Section 153ASection 115BBESection 147Section 68Section 69ASection 131

Issues it is cited on

section 158b(b)section 153(a)section 158bb(1)accumulated profitssection 158bbsection 2(22)retracted statementsection 2(22)(e)deemed dividendsection 153a(1)entry operatorsection 158b

Judgments citing CIT v. Murli Agro Products Ltd.

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 172/JPR/2020[2012-13]Status: DisposedITAT Jaipur07 Jun 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…, Karnataka High Court and Gujarat High court relied upon by the appellant and therefore they are not discussed herein. At the same time, useful reference can be made to the judgment of Hon'ble Bombay High Court in the case of Murali Agro Products Ltd. (2014) 49 Taxmann.com 172 where it was held thus: 8. We find it difficult to accept the above contention raised on behalf of the revenue The object of inserting Sections 153A, 1538 and 153C by Finance Act, 2003 by discarding the existing provisions relating to search coses contained in Chapter XIV B of the Income-tax Act, as stated in the Memorandum explaining the…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 171/JPR/2020[2011-12]Status: DisposedITAT Jaipur07 Jun 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…, Karnataka High Court and Gujarat High court relied upon by the appellant and therefore they are not discussed herein. At the same time, useful reference can be made to the judgment of Hon'ble Bombay High Court in the case of Murali Agro Products Ltd. (2014) 49 Taxmann.com 172 where it was held thus: 8. We find it difficult to accept the above contention raised on behalf of the revenue The object of inserting Sections 153A, 1538 and 153C by Finance Act, 2003 by discarding the existing provisions relating to search coses contained in Chapter XIV B of the Income-tax Act, as stated in the Memorandum explaining the…

ACIT, Central Circle-2(1), Mumbai vs. M/S Rishabraj Infra Pvt. Ltd, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 3246/MUM/2022[2015-16]Status: DisposedITAT Mumbai05 Apr 2023AY 2015-16

Bench: Shri B R Baskaran & Shir Pavan Kumar Gadaleita Nos. 3246/Mum/2022 (A.Y: 2015-16) Acit, C.Circle -2(1), Vs. Rishabraj Infrapvtltd., Old Cgo Bldg, 804, 212, 2Nd Floor, B Wing, 8Th Floor, M.K. Road, Bldg No. 3, Hari Om Mumbai – 400020. Plaza, Mg Road, Boravali (E), Mumbai-400066. Pan/Gir No. : Aadcv2975P Appellant .. Respondent Appellant By : Ms.Riddhi Mishra.Dr Revenue By : Mr.Karan Jain.Ar Date Of Hearing 18.04.2023 Date Of Pronouncement 24.04.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-48, Mumbai Passed U/Sec 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Ms.Riddhi Mishra.DRFor Respondent: Mr.Karan Jain.AR
Section 143(2)Section 143(3)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER & SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 3246/Mum/2022 (A.Y: 2015-16) ACIT, C.Circle -2(1), Vs. Rishabraj InfraPvtLtd., Old CGO Bldg, 804, 212, 2nd Floor, B Wing, 8th Floor, M.K. Road, Bldg No. 3, Hari Om Mumbai – 400020. Plaza, MG Road, Boravali (E), Mumbai-400066. PAN/GIR No. : AADCV2975P Appellant .. Respondent Appellant by : Ms.Riddhi Mishra.DR Revenue by : Mr.Karan Jain.AR Date of Hearing 18.04.2023 Date of Pronouncement 24.04.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has file…

The Dy.Comm. of Income Tax, Central Circle-5(1) ., Mumbai vs. M/S. Shah & Parikh, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 2704/MUM/2022[2015-16]Status: DisposedITAT Mumbai04 Apr 2023AY 2015-16

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadalethe Dcit, Vs. M/S Shah & Parikh Central Circle 5(1), 2, Vallabh Niwas, Room No. 1928, 19Th Malviya Road, Floor, Air India Bldg, Vile Parle(E), Nariman Point, Mumbai-400057 Mumbai – 400021. Pan/Gir No. : Aajfs4684D Appellant .. Respondent

For Appellant: Shri.Dr. Kishor Dhule CIT-DR &For Respondent: Shri. JP Bairagra
Section 132Section 143(3)Section 153ASection 68Section 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER The DCIT, Vs. M/s Shah & Parikh Central Circle 5(1), 2, Vallabh Niwas, Room No. 1928, 19th Malviya Road, Floor, Air India Bldg, Vile Parle(E), Nariman Point, Mumbai-400057 Mumbai – 400021. PAN/GIR No. : AAJFS4684D Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akhilesh Pevekar. AR Date of Hearing 06.02.2023 Date of Pronouncement 03.04.2023 आदेश / O R D E R PER…

The Dy Comm. of Income Tax, Central Circle-5(1), Mumbai vs. M/S Rps Infra Projects Private Limited, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 2625/MUM/2022[2015-16]Status: DisposedITAT Mumbai04 Apr 2023AY 2015-16

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadalethe Dcit, Vs. M/S Rps Priti Jv, Central Circle 5(1), C-113, Shyamkamal Room No. 1928, 19Th Bldg, 27 Tejpal Road, Floor, Air India Bldg, Agarwal Market, Vile Nariman Point, Parle (E), Mumbai – 400021. Mumbai-400057. Pan/Gir No. : Aabar7230F Appellant .. Respondent

For Appellant: Shri.Dr. Kishor Dhule CIT-DR &For Respondent: Shri. JP Bairagra
Section 132Section 132(4)Section 143(3)Section 153ASection 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER The DCIT, Vs. M/s RPS Priti JV, Central Circle 5(1), C-113, Shyamkamal Room No. 1928, 19th Bldg, 27 Tejpal Road, Floor, Air India Bldg, Agarwal Market, Vile Nariman Point, Parle (E), Mumbai – 400021. Mumbai-400057. PAN/GIR No. : AABAR7230F Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akhilesh Pevekar. AR Date of Hearing 06.02.2023 Date of Pronouncement 18.04.…

Moraj Building Concepts Pvt Ltd, Navi Mumbai vs. DCIT Central Cirle - 5(2), Mumbai

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

ITA 420/MUM/2022[2012-13]Status: DisposedITAT Mumbai31 Mar 2023AY 2012-13

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 1Section 142(1)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 420, 264, 263, 265 & 266/MUM/2022 (A.Ys: 2012-13, 2013-14, 2014-15, 2015-16 & 2016-17) Moraj Building Concepts Pvt Ltd v. DCIT – Circle – 5(2) Shop No. 28/29, Moraj Residency 1908, 19th Floor Plot No. 1, Sector 16, Sanpada Air India Building Mumbai- 400703 Nariman Point Mumbai – 400 021 PAN: AABCM8573A (Appellant) (Respondent) Assessee Represented by : Shri Jayant Bhatt & Ms. Jitali Gandhi Department Represented by : Shri Rakesh Garg Date of…

Moraj Building Concepts Pvt. Ltd, Mumbai vs. DCIT Central Circle- 5(2), Mumbai

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

ITA 266/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 Mar 2023AY 2016-17

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 1Section 142(1)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 420, 264, 263, 265 & 266/MUM/2022 (A.Ys: 2012-13, 2013-14, 2014-15, 2015-16 & 2016-17) Moraj Building Concepts Pvt Ltd v. DCIT – Circle – 5(2) Shop No. 28/29, Moraj Residency 1908, 19th Floor Plot No. 1, Sector 16, Sanpada Air India Building Mumbai- 400703 Nariman Point Mumbai – 400 021 PAN: AABCM8573A (Appellant) (Respondent) Assessee Represented by : Shri Jayant Bhatt & Ms. Jitali Gandhi Department Represented by : Shri Rakesh Garg Date of…

Moraj Building Concepts Pvt. Ltd, Mumbai vs. DCIT Cent. Cir -5(2), Mumbai

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

ITA 265/MUM/2022[2015-16]Status: DisposedITAT Mumbai31 Mar 2023AY 2015-16

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 1Section 142(1)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 420, 264, 263, 265 & 266/MUM/2022 (A.Ys: 2012-13, 2013-14, 2014-15, 2015-16 & 2016-17) Moraj Building Concepts Pvt Ltd v. DCIT – Circle – 5(2) Shop No. 28/29, Moraj Residency 1908, 19th Floor Plot No. 1, Sector 16, Sanpada Air India Building Mumbai- 400703 Nariman Point Mumbai – 400 021 PAN: AABCM8573A (Appellant) (Respondent) Assessee Represented by : Shri Jayant Bhatt & Ms. Jitali Gandhi Department Represented by : Shri Rakesh Garg Date of…

Moraz Building Concepts Pvt. Ltd, Mumbai vs. DCIT Cent Cir 5(2), `Mumbai

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

ITA 264/MUM/2022[2013-14]Status: DisposedITAT Mumbai31 Mar 2023AY 2013-14

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 1Section 142(1)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 420, 264, 263, 265 & 266/MUM/2022 (A.Ys: 2012-13, 2013-14, 2014-15, 2015-16 & 2016-17) Moraj Building Concepts Pvt Ltd v. DCIT – Circle – 5(2) Shop No. 28/29, Moraj Residency 1908, 19th Floor Plot No. 1, Sector 16, Sanpada Air India Building Mumbai- 400703 Nariman Point Mumbai – 400 021 PAN: AABCM8573A (Appellant) (Respondent) Assessee Represented by : Shri Jayant Bhatt & Ms. Jitali Gandhi Department Represented by : Shri Rakesh Garg Date of…

Moraj Building Concepts Pvt.Ltd, Mumbai vs. DCIT Central Cir -5(2), Mumbai

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

ITA 263/MUM/2022[2014-15]Status: DisposedITAT Mumbai31 Mar 2023AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 1Section 142(1)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 420, 264, 263, 265 & 266/MUM/2022 (A.Ys: 2012-13, 2013-14, 2014-15, 2015-16 & 2016-17) Moraj Building Concepts Pvt Ltd v. DCIT – Circle – 5(2) Shop No. 28/29, Moraj Residency 1908, 19th Floor Plot No. 1, Sector 16, Sanpada Air India Building Mumbai- 400703 Nariman Point Mumbai – 400 021 PAN: AABCM8573A (Appellant) (Respondent) Assessee Represented by : Shri Jayant Bhatt & Ms. Jitali Gandhi Department Represented by : Shri Rakesh Garg Date of…

Sathi Trinatha Reddy, East Godavari Dist vs. Principal Commissioner of Income Tax(Central), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 8/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri MV Prasad, CAFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(3)Section 153ASection 263Section 54FSection 54F(1)Section 54F(4)

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No.8/Viz/2023 ("नधा"रण वष" / Assessment Year :2013-14) Sri Sathi Trinatha Reddy, Vs. The Principal Commissioner D.No.5-117/1, Railway Station of Income Tax (Central), Road, Anaparthi Mandal, Visakhapatnam. East Godavari Dist-533342. PAN: ALHPS9420N (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क"…

The Dy Comm. of Income Tax, Central Circle-5(1) ., Mumbai vs. Rps Infra Projects Private Limited, Mumbai

In the result, the appeals filed by the revenue for A

ITA 2710/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Mar 2023AY 2014-15

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadale

For Appellant: Shri.Dr. Kishor Dhule CIT-DR &For Respondent: Shri. JP Bairagra
Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 2679/Mum/2022 (A.Y: 2015-16) ITA No. 2673/Mum/2022 (A.Y: 2018-19) The DCIT, Vs. M/s. RPS Infra Central Circle 5(1), Projects Pvt Ltd Room No. 1928, 19th C, 113 Shyam Kamal, Floor, Air India Bldg, 27, Tejpal Road, Vile Nariman Point, Parle (E), Mumbai – 400021. Mumbai – 400057 PAN/GIR No. : AADCR3607E Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akhile…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Speco Infrastructure, Mumbai

In the result, the appeals filed by the revenue for A

ITA 2706/MUM/2022[2014-2015]Status: DisposedITAT Mumbai28 Mar 2023AY 2014-2015

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadale

For Appellant: Shri.Dr. Kishor Dhule CIT-DR &For Respondent: Shri. JP Bairagra
Section 132Section 143(3)Section 153ASection 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 2705/Mum/2022 (A.Y: 2015-16) ITA No. 2703/Mum/2022 (A.Y: 2017-18) The DCIT, Vs. M/s.SpecoInfrastructure Central Circle 5(1), C-110, Shyam Kamal, Room No. 1928, 19th 27, Tejapl Road, Floor, Air India Bldg, Agarwal Mkt, Nariman Point, Vile Parle(E), Mumbai – 400021. Mumbai - 400057 PAN/GIR No. : ACEFS4960M Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akh…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Priti Construction, Mumbai

In the result, the appeals filed by the revenue for A

ITA 2674/MUM/2022[2015-16]Status: DisposedITAT Mumbai28 Mar 2023AY 2015-16

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadale

For Appellant: Shri.Dr. Kishor Dhule CIT-DR &For Respondent: Shri. JP Bairagra
Section 132Section 143(3)Section 153Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 2672/Mum/2022 (A.Y: 2016-17) The DCIT, Vs. M/s. Priti Central Circle 5(1), Constructions Room No. 1928, 19th C, 113 Shyam Kamal, Floor, Air India Bldg, 27, Tejpal Road, Vile Nariman Point, Parle (E), Mumbai – 400021. Mumbai-400057 PAN/GIR No. : AAAFP0516A Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akhilesh Pevekar. AR Date of Hearing 06.02.2023 Date…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Saket Infra Projects Private Limited, Mumbai

In the result, the appeals filed by the revenue for A

ITA 2668/MUM/2022[2014-2015]Status: DisposedITAT Mumbai27 Mar 2023AY 2014-2015

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadale

For Appellant: Shri.Dr. Kishor Dhule CIT-DR &For Respondent: Shri. JP Bairagra
Section 132Section 143(3)Section 153Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 2675/Mum/2022 (A.Y: 2015-16) ITA No. 2678/Mum/2022 (A.Y: 2017-18) The DCIT, Vs. M/s. Saket Infra Central Circle 5(1), Projects Pvt Ltd., Room No. 1928, 19th L3-308, the Summit Floor, Air India Bldg, Bay, Service Road, WE Nariman Point, Highway, Vile Parle (E) Mumbai – 400021. Mumbai-400057. PAN/GIR No. : AAKCS4532L Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagr…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 193/RPR/2019[2017-18]Status: DisposedITAT Raipur27 Mar 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA Nos.188 to 193/RPR/2019 (ननधाारण वषा / Assessment Year :2012-2013 to 2017-2018) ACIT, Central Circle-1, Raipur(CG) Vs M/s Lord Buddha Educational Society, M/s Raipur Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arisi…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 192/RPR/2019[2016-17]Status: DisposedITAT Raipur27 Mar 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA Nos.188 to 193/RPR/2019 (ननधाारण वषा / Assessment Year :2012-2013 to 2017-2018) ACIT, Central Circle-1, Raipur(CG) Vs M/s Lord Buddha Educational Society, M/s Raipur Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arisi…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 191/RPR/2019[2015-16]Status: DisposedITAT Raipur27 Mar 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA Nos.188 to 193/RPR/2019 (ननधाारण वषा / Assessment Year :2012-2013 to 2017-2018) ACIT, Central Circle-1, Raipur(CG) Vs M/s Lord Buddha Educational Society, M/s Raipur Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arisi…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 190/RPR/2019[2014-15]Status: DisposedITAT Raipur27 Mar 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA Nos.188 to 193/RPR/2019 (ननधाारण वषा / Assessment Year :2012-2013 to 2017-2018) ACIT, Central Circle-1, Raipur(CG) Vs M/s Lord Buddha Educational Society, M/s Raipur Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arisi…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 189/RPR/2019[2013-14]Status: DisposedITAT Raipur27 Mar 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA Nos.188 to 193/RPR/2019 (ननधाारण वषा / Assessment Year :2012-2013 to 2017-2018) ACIT, Central Circle-1, Raipur(CG) Vs M/s Lord Buddha Educational Society, M/s Raipur Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arisi…