CIT v. Nagendra Prasad

ARIMILLI RAMA KRISHNA,WEST GODAVARI DIST vs. ACIT, CIRCLE-1, RAJAHMUNDRY

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

…he assessee’s objection against assumption of jurisdiction for reopening and also reference to the Transfer Pricing Officer (TPO) were to be quashed. We further find that the Hon’ble High Court of Punjab & Haryana in the case of CIT vs. Nagendra Prasad (2013) 156 Taxmann.com 19 (Punjab & Haryana) had observed that where the notice was issued by AO under section 148 of the Act requiring the assessee to file a return within 30 days, but the said return was filed after 8½ months, since return of income was filed by the assessee in response to the notice under section 148 of the Act, though delayed, there should have…

BHAVISHABEN HARESHBHAI RATHOD,RAJKOT vs. WARD 2(1)(2), RAJKOT

In the result, appeal of assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.253/Rjt/2025 िनधा"रणवष"/ Assessment Year: 2017-18 Bhavishaben Hareshbhai Rathod The Ito, Ward-2(1)(2) बनाम Shop No. 7, Hairline Unisex Salon Rajkot Amin Marg, Gujarat Housing Board Vs. Rajkot Gujarat 360001 Pan : Aespr4119R (अपीलाथ"/Appellant) (""यथ"/Respondent) : िनधा"रती क" ओर से/Assessee By : Shri Kalpesh Doshi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr सुनवाई क" तारीख /Date Of Hearing : 08/07/2025 घोषणा क" तारीख /Date Of Pronouncement : 21/07/2025 Order Per Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2017-18, Is Directed Against The Separate Order Passed By The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi[In Short ‘Ld.Cit(A)/Nfac’], Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Dated 27.02.2025, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer U/S 144 Of The Act. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: 1. That, The Ld. Cit(A) Has Wrongly Confirmed The Order Passed Without Serving The Statutory Notice U/S 143(2) Of The I.T. Act, 1961. 2. That, The Ld. Cit(A) Has Wrongly Confirmed The Order Passed U/S 144(1)(B) Of The I.T. Act, 1961. Shri Bhavinshaben Hareshbhai Rathodi

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं /.ITA No.253/RJT/2025 िनधा"रणवष"/ Assessment Year: 2017-18 Bhavishaben Hareshbhai Rathod The ITO, Ward-2(1)(2) बनाम Shop No. 7, Hairline Unisex Salon Rajkot Amin Marg, Gujarat Housing Board Vs. Rajkot Gujarat 360001 PAN : AESPR4119R (अपीलाथ"/Appellant) (""यथ"/Respondent) : िनधा"रती क" ओर से/Assessee by : Shri Kalpesh Doshi, ld.AR राज"व क" ओर से/Revenue by : Shri Abhimanyu Singh Yadav, Sr-DR सुनवाई क" तारीख /…

HARESH J. RATHOD,RAJKOT vs. ITO WARD 2(1)(2), RAJKOT

In the result, appeal of assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.115/Rjt/2025 िनधा"रण वष" /Assessment Year : 2017-18 Haresh J Rathod Income Tax Officer, Ward- बनाम Shop No. 7 Hairline Unisex No.2(1)(2), Rajkot, T-Office, Vs. Salon, Amin Marg, Gujarat New Aayakar Bhawan, Housing Board, Rajkot-360 Vatiaka, Rajkot-360 001 001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.:Abxpr 2350 L (अपीलाथ"/Assessee) .. (""यथ"/Respondent)

…ITA No.115/Rjt/2025 A.Y. 17-18 Haresh J.Rathod 1 आयकर अपीलीय अिधकरण, राजकोट "ायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.115/RJT/2025 िनधा"रण वष" /Assessment Year : 2017-18 Haresh J Rathod Income Tax Officer, Ward- बनाम Shop No. 7 Hairline Unisex No.2(1)(2), Rajkot, T-Office, Vs. Salon, Amin Marg, Gujarat New Aayakar Bhawan, Housing Board, Rajkot-360 Vatiaka, Rajkot-360 001 001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.:ABXPR 2350 L (अपीलाथ"/Assessee) .. (""यथ"/Respondent) "नधा…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, PATNA, FOURTH FLOOR, J.P. BHAVAN, DAKBUNGLOW CHAURAHA, PATNA vs. TULSHYAN METALS PRIVATE LIMITED, PATNA

The appeal is allowed and the order of the High Court is vacated

Bench: Shri Duvvuru Rl Reddy, Vice- & Shri Sanjay Awasthii.T.A. Nos.339&340/Pat/2024 Assessment Years: 2014-15 & 2015-16 Acit, Circle-1, Patna……..........................................................……….……Appellant Vs. Tulshyan Metals Pvt. Ltd…………………………...............……...…..…..Respondent 3D, Shakambari Complex, Sabji Bazar Chowk, Nagla Bihar-800008. [Pan: Aacct2904K] Appearances By: Shri Ashok Kumar Cit, Appeared On Behalf Of The Appellant. Shri Sandeep Goel, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 18, 2024 Date Of Pronouncing The Order : November 27, 2024 Order Per Sanjay Awasthi: 1. The Captioned Appeals Have Been Preferred By The Revenue Against The Separate Orders Of Even Date 30.01.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) For Assessment Years 2014-15 & 2015-16. Since, The Substantive Issues Are Common In Both The Assessment Years & The Appeals Pertain To The Same Assessee, Therefore, The Two Appeals Are Being Disposed Of Through This Single Order. 2. However, In Both The Cases, The Action Of The Assessing Officer In Assuming Jurisdiction U/S 147 Of The Act Through Issuance Of Notice U/S 148 Of The Act Has Been In Dispute, Whereby, The Ld. Cit(A) Has Held That Since Notice U/S 143(2) Of The Act Was Not Issued For Both The Years, Following The Issuance Of Notice U/S 148 Of The Act, Then The Subsequent Orders Passed U/S 147 R.W.S 144, R.W.S 144B Of The Act Would Be Null & Void. However, For The Sake Of Record, The Grounds In Both The Cases Are Extracted As Under:

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Duvvuru RL Reddy, Vice-President and Shri Sanjay Awasthi, Accountant Member I.T.A. Nos.339&340/Pat/2024 Assessment Years: 2014-15 & 2015-16 ACIT, Circle-1, Patna……..........................................................……….……Appellant vs. Tulshyan Metals Pvt. Ltd…………………………...............……...…..…..Respondent 3D, Shakambari Complex, Sabji Bazar Chowk, Nagla Bihar-800008. [PAN: AACCT2904K] Appearances by: Shri Ashok Kumar CIT, appeared on behalf of the appellant. Shri Sandeep Goel, AR, appeared on behalf of the Respo…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, PATNA, FOURTH FLOOR, LOKNAYAK JAY PRAKASH BHAWAN, DAKBUNGLOW CHAURAHA, PATNA vs. TULSHYAN METALS PRIVATE LIMITED, PATNA

The appeal is allowed and the order of the High Court is vacated

Bench: Shri Duvvuru Rl Reddy, Vice- & Shri Sanjay Awasthii.T.A. Nos.339&340/Pat/2024 Assessment Years: 2014-15 & 2015-16 Acit, Circle-1, Patna……..........................................................……….……Appellant Vs. Tulshyan Metals Pvt. Ltd…………………………...............……...…..…..Respondent 3D, Shakambari Complex, Sabji Bazar Chowk, Nagla Bihar-800008. [Pan: Aacct2904K] Appearances By: Shri Ashok Kumar Cit, Appeared On Behalf Of The Appellant. Shri Sandeep Goel, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 18, 2024 Date Of Pronouncing The Order : November 27, 2024 Order Per Sanjay Awasthi: 1. The Captioned Appeals Have Been Preferred By The Revenue Against The Separate Orders Of Even Date 30.01.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) For Assessment Years 2014-15 & 2015-16. Since, The Substantive Issues Are Common In Both The Assessment Years & The Appeals Pertain To The Same Assessee, Therefore, The Two Appeals Are Being Disposed Of Through This Single Order. 2. However, In Both The Cases, The Action Of The Assessing Officer In Assuming Jurisdiction U/S 147 Of The Act Through Issuance Of Notice U/S 148 Of The Act Has Been In Dispute, Whereby, The Ld. Cit(A) Has Held That Since Notice U/S 143(2) Of The Act Was Not Issued For Both The Years, Following The Issuance Of Notice U/S 148 Of The Act, Then The Subsequent Orders Passed U/S 147 R.W.S 144, R.W.S 144B Of The Act Would Be Null & Void. However, For The Sake Of Record, The Grounds In Both The Cases Are Extracted As Under:

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Duvvuru RL Reddy, Vice-President and Shri Sanjay Awasthi, Accountant Member I.T.A. Nos.339&340/Pat/2024 Assessment Years: 2014-15 & 2015-16 ACIT, Circle-1, Patna……..........................................................……….……Appellant vs. Tulshyan Metals Pvt. Ltd…………………………...............……...…..…..Respondent 3D, Shakambari Complex, Sabji Bazar Chowk, Nagla Bihar-800008. [PAN: AACCT2904K] Appearances by: Shri Ashok Kumar CIT, appeared on behalf of the appellant. Shri Sandeep Goel, AR, appeared on behalf of the Respo…

SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT,CIRCLE-1(1),, JAMSHEDPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.56 & 202/RAN/2019 Assessment Year: 2011-12 Ajay Kumar Murarka Asstt. Commissioner of Jugsalai, ME School Road, Income-tax, Circle-1(1), Vs. Near Rajasthan Seva Sadan, Jamshedpur Jamshedpur (PAN: ADQPM9626B) (Appellant) (Respondent) & Present for: Appellant by : Shri Akshay Ringasia, FCA Respondent by : Shri Pranob Kumar Koley, Sr. DR Date of Hearing : 19.10.2023 Date of Pronouncement : 13.12.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBE…

SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT, JAMSHEDPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.56 & 202/RAN/2019 Assessment Year: 2011-12 Ajay Kumar Murarka Asstt. Commissioner of Jugsalai, ME School Road, Income-tax, Circle-1(1), Vs. Near Rajasthan Seva Sadan, Jamshedpur Jamshedpur (PAN: ADQPM9626B) (Appellant) (Respondent) & Present for: Appellant by : Shri Akshay Ringasia, FCA Respondent by : Shri Pranob Kumar Koley, Sr. DR Date of Hearing : 19.10.2023 Date of Pronouncement : 13.12.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBE…