What is CIT v. Nirbheram Deluram authority for?

The Commissioner of Income Tax (Appeals) can make enhancements to an assessment during appellate proceedings, provided such enhancements do not amount to introducing an entirely new head of income.

How many judgments cite CIT v. Nirbheram Deluram?

35 judgments on BharatTax cite CIT v. Nirbheram Deluram (91 Taxmann 181), spanning 2017 to 2026.

Which sections of the Income Tax Act does CIT v. Nirbheram Deluram come up under?

It is most often cited in judgments turning on Section 143(3), Section 11, Section 11(1)(d), Section 12, Section 251(2), Section 271(1)(c).

CIT v. Nirbheram Deluram (91 Taxmann 181)

M/S K G CONSTRUCTION,LUCKNOW vs. DCIT-CC-1, LUCKNOW

In the result, the appeal is partly allowed

ITA 120/LKW/2024[2021-22]Status: DisposedITAT Lucknow27 Feb 2026AY 2021-22

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. Vachaspati, CIT DR

Section 143(3)Section 250Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2021-22 M/s K.G. Construction, vs. DCIT, 122/8 Goel House, Faizabad Road, Central Circle-1, Lucknow Lucknow, Uttar Pradesh-226016 PAN: AAKFK4805B (Appellant) (Respondent) Assessee by: Sh. P.K. Kapoor, C.A. Revenue by: Sh. Vachaspati, CIT DR Date of hearing: 06.01.2026 Date of pronouncement: 27.02.2026 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders of the ld. CIT(A)- 3, Lucknow under section 250 of th…

ASSISTANTCOMMISSIONEROF INCOMETAX,CENTRAL CIRCLE-3(2),KOLKATA, AAYAKAR BHAWAN POORVA vs. M/S. ANUBANDH FINANCIAL SERVICES PRIVATE LIMITED, KOLKATA

In the result, both the appeal filed by the Revenue as well as the Cross Objections filed by the assessee are partly allowed for statistical purposes

ITA 2390/KOL/2024[2009-10]Status: DisposedITAT Kolkata11 Aug 2025AY 2009-10

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 131Section 143(3)Section 148Section 250Section 253Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 2390/KOL/2024 Assessment Year: 2009-10 ACIT, Central Circle-3(2), M/s. Anubandh Financial Kolkata Vs. Services Private Limited (Appellant) (Respondent) PAN: AACCA2417N C.O. No.: 5/KOL/2025 Assessment Year: 2009-10 M/s. Anubandh Financial ACIT, Central Circle-3(2), Services Private Limited Vs. Kolkata (Appellant) (Respondent) PAN: AACCA2…

MAHARIVA PUPIL EDUCATIONAL SOCIETY,NOIDA vs. CIT(A)- 1, NOIDA

In the result, the assessee’s instant twin quantum appeals

ITA 7255/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jul 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

…per the latter’s detailed discussion in para 118 at page 40 of his order that the assessee’s entire receipts of Rs. 4,21,15,375/- ought to be treated as income from “other” sources u/s. 56(1) of the Act. 4.1 The Revenue quotes CIT vs. Nirbheram Deluram [1997] 139 CTR 484 (SC) and Goel Diecast Ltd. vs. CIT (2008) 297 ITR 72 (P&H) with such an enhancement could indeed be made in the lower appellate proceedings before the CIT(A). 5. We have given our thoughtful consideration to the assessee and the Revenue’s foregoing respective stands against and in support of the impugned enhancement to the extent of assessing the…

MAHARIVA PUPIL EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE-1, NOIDA

In the result, the assessee’s instant twin quantum appeals

ITA 7254/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

…per the latter’s detailed discussion in para 118 at page 40 of his order that the assessee’s entire receipts of Rs. 4,21,15,375/- ought to be treated as income from “other” sources u/s. 56(1) of the Act. 4.1 The Revenue quotes CIT vs. Nirbheram Deluram [1997] 139 CTR 484 (SC) and Goel Diecast Ltd. vs. CIT (2008) 297 ITR 72 (P&H) with such an enhancement could indeed be made in the lower appellate proceedings before the CIT(A). 5. We have given our thoughtful consideration to the assessee and the Revenue’s foregoing respective stands against and in support of the impugned enhancement to the extent of assessing the…

MAHAVIRA PUPIL EDUCATIONAL SOCIETY,NOIDA vs. ITO(EXEMPTION), NOIDA

In the result, the assessee's instant twin quantum appeals

ITA 4466/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jul 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

…s per the latter's detailed discussion in para 118 at page 40 of his order that the assessee's entire receipts of Rs.4,21,15,375/- ought to be treated as income from “other” sources u/s.56(1) of the Act. 4.1 The Revenue quotes CIT vs. Nirbheram Deluram [1997] 139 CTR 484 (SC) and Goel Diecast Ltd. vs. CIT (2008) 297 ITR 72 (P&H) with such an enhancement could indeed be made in the lower appellate proceedings before the CIT(A). 5. We have given our thoughtful consideration to the assessee and the Revenue's foregoing respective stands against and in support of the impugned enhancement to the extent of assessing the…

MAHAVIRA PUPIL EDUCATIONAL SOCIETY,NOIDA vs. ITO(EXEMPTION), NOIDA

In the result, the assessee’s instant twin quantum appeals

ITA 4465/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

…per the latter’s detailed discussion in para 118 at page 40 of his order that the assessee’s entire receipts of Rs. 4,21,15,375/- ought to be treated as income from “other” sources u/s. 56(1) of the Act. 4.1 The Revenue quotes CIT vs. Nirbheram Deluram [1997] 139 CTR 484 (SC) and Goel Diecast Ltd. vs. CIT (2008) 297 ITR 72 (P&H) with such an enhancement could indeed be made in the lower appellate proceedings before the CIT(A). 5. We have given our thoughtful consideration to the assessee and the Revenue’s foregoing respective stands against and in support of the impugned enhancement to the extent of assessing the…

SUWALKA AND SUWALKA PROPERTIES AND BUILDERS PVT LTD,KOTA, RAJASTHAN vs. ACIT, CENTRAL CIRLCE, KOTA, KOTA, RAJASTHAN

ITA 302/JPR/2024[2017-18]Status: DisposedITAT Jaipur03 Oct 2024AY 2017-18

Bench: Him Challenging The 2 Suwalka & Suwalka Properties & Builders Pvt. Ltd. Vs. Acit Assessment Order Dated 22.12.2019 Passed U/S.143(3)Of The Income Tax

For Appellant: Sh. Vijay Goyal, CAFor Respondent: Sh. Anup Singh, Addl. CIT

Section 115BSection 129Section 142Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 68Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No.302/JP/2024 fu/kZkj.k o"kZ@Assessment Years :2017-18 cuke Suwalka and Suwalka Properties Asst. Commissioner of Vs. and Builders Pvt. Ltd. Income Tax, Bundi Road, Kunhari Ladpura, Central Circle, Kota. Kota. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHCS 7054 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Sh.…

BANK OF INDIA,SURAT vs. ITO (TDS-1), SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 323/SRT/2019[2009-10]Status: DisposedITAT Surat21 Nov 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR

Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ITA Nos.246 & 323/SRT/2019 (Assessment Year: 2009-10) (Physical Court Hearing) Bank of India, Surat Deputy Commissioner of Ghod Dod Road Branch, Ground Income-tax, TDS Circle, Surat, Room No.401, 4th Floor, Anavil Floor, Nr. BSNL Office, Ghod Dod Road, Opp. Panjarapole, Business Center, Adajan-Hazira Surat-395001 Road, Surat-395009 Vs. Income Tax Officer (TDS-1), Surat, Room No.402, 4th Floor, Anavil Business Center, Adajan-Hazira Road, Surat- 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACB 0472 C (Appellan…

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 248/SRT/2019[2011-12]Status: DisposedITAT Surat21 Nov 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR

Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ITA Nos.246 & 323/SRT/2019 (Assessment Year: 2009-10) (Physical Court Hearing) Bank of India, Surat Deputy Commissioner of Ghod Dod Road Branch, Ground Income-tax, TDS Circle, Surat, Room No.401, 4th Floor, Anavil Floor, Nr. BSNL Office, Ghod Dod Road, Opp. Panjarapole, Business Center, Adajan-Hazira Surat-395001 Road, Surat-395009 Vs. Income Tax Officer (TDS-1), Surat, Room No.402, 4th Floor, Anavil Business Center, Adajan-Hazira Road, Surat- 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACB 0472 C (Appellan…

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 247/SRT/2019[2010-11]Status: DisposedITAT Surat21 Nov 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR

Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ITA Nos.246 & 323/SRT/2019 (Assessment Year: 2009-10) (Physical Court Hearing) Bank of India, Surat Deputy Commissioner of Ghod Dod Road Branch, Ground Income-tax, TDS Circle, Surat, Room No.401, 4th Floor, Anavil Floor, Nr. BSNL Office, Ghod Dod Road, Opp. Panjarapole, Business Center, Adajan-Hazira Surat-395001 Road, Surat-395009 Vs. Income Tax Officer (TDS-1), Surat, Room No.402, 4th Floor, Anavil Business Center, Adajan-Hazira Road, Surat- 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACB 0472 C (Appellan…

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 246/SRT/2019[2009-10]Status: DisposedITAT Surat21 Nov 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR

Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ITA Nos.246 & 323/SRT/2019 (Assessment Year: 2009-10) (Physical Court Hearing) Bank of India, Surat Deputy Commissioner of Ghod Dod Road Branch, Ground Income-tax, TDS Circle, Surat, Room No.401, 4th Floor, Anavil Floor, Nr. BSNL Office, Ghod Dod Road, Opp. Panjarapole, Business Center, Adajan-Hazira Surat-395001 Road, Surat-395009 Vs. Income Tax Officer (TDS-1), Surat, Room No.402, 4th Floor, Anavil Business Center, Adajan-Hazira Road, Surat- 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACB 0472 C (Appellan…

M/S. ANGELICA PROPERTIES PRIVATE LTD.,,PUNE vs. DEPUTY COMMISSIONER INCOME-TAX,,

The appeals of the assessee are partly allowed

ITA 1738/PUN/2016[2011-12]Status: DisposedITAT Pune22 Sept 2022AY 2011-12

Bench: Shri S.S.Viswanethra Ravi, Hon’Ble Jm & Dr. Dipak P. Ripote, Hon’Ble Am आयकरअपीलसं. / Ita No: 403/Pun/2015 िनधा"रणवष" / Assessment Year : 2010-11 Vason Engineers Ltd., Theadditional Commissioner Of (Formerly Angelica Properties Pvt. Vs Income Tax, Range1, Pune. Ltd.,) 301, Phoenix, Opp.Residency Club, Bund Garden Road, Pune – 411037. Pan: Aafca 8644 J Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No: 1738/Pun/2016 िनधा"रणवष" / Assessment Year : 2011-12 Angelica Properties Pvt. Ltd., The Deputy Commissioner Of Opp. Grand Hyatt Hotel, Vs Income Tax, Circle-1(1), Pune. Vimannagar, Puune – 411 014. Pan: Aafca 8644 J Appellant/ Assessee Respondent /Revenue Assessee By Shri Dharmesh Shah – Ar Revenue By Shri Naveen Gupta – Dr Date Of Hearing 24/06/2022 Date Of Pronouncement 22/09/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Pune Dated 30.01.2015 & 09.06.2016 For The Assessment Years 2010-11 & 2011-12 Respectively. 2. The Assessee In Ita No.403/Pun/2015 For The A.Y.2010-11 Has Raised Following Grounds Of Appeal: “1. The Ld. Cit(A) Has Erred In Law & In Facts Enhancing The Income From Sale Of ‘Matrix It Building’ By Changing The Head Of Income From Capital Gains To Business Income Without Complying With The Principles Of Natural Justice & Without Giving Any Opportunity Of Hearing.

Section 14A

…आयकरअपीलीय अिधकरण “ए” "यायपीठपुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.VISWANETHRA RAVI, HON’BLE JM AND DR. DIPAK P. RIPOTE, HON’BLE AM आयकरअपीलसं. / ITA No: 403/PUN/2015 िनधा"रणवष" / Assessment Year : 2010-11 Vason Engineers Ltd., TheAdditional Commissioner of (Formerly Angelica Properties Pvt. Vs Income Tax, Range1, Pune. Ltd.,) 301, Phoenix, Opp.Residency Club, Bund Garden Road, Pune – 411037. PAN: AAFCA 8644 J Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / ITA No: 1738/PUN/2016 िनधा"रणवष" / Assessment Year : 2011-12 Angelica Properties Pvt. Ltd., The Deputy Commissio…

VASCON ENGINEERS LTD (SUCCESSOR TO ANGELICA PROPERTIES PVT. LTD.),PUNE vs. ADDITIONAL COMMISSIONER OF INCOME-TAX,, PUNE

The appeals of the assessee are partly allowed

ITA 403/PUN/2015[2010-11]Status: DisposedITAT Pune22 Sept 2022AY 2010-11

Bench: Shri S.S.Viswanethra Ravi, Hon’Ble Jm & Dr. Dipak P. Ripote, Hon’Ble Am आयकरअपीलसं. / Ita No: 403/Pun/2015 िनधा"रणवष" / Assessment Year : 2010-11 Vason Engineers Ltd., Theadditional Commissioner Of (Formerly Angelica Properties Pvt. Vs Income Tax, Range1, Pune. Ltd.,) 301, Phoenix, Opp.Residency Club, Bund Garden Road, Pune – 411037. Pan: Aafca 8644 J Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No: 1738/Pun/2016 िनधा"रणवष" / Assessment Year : 2011-12 Angelica Properties Pvt. Ltd., The Deputy Commissioner Of Opp. Grand Hyatt Hotel, Vs Income Tax, Circle-1(1), Pune. Vimannagar, Puune – 411 014. Pan: Aafca 8644 J Appellant/ Assessee Respondent /Revenue Assessee By Shri Dharmesh Shah – Ar Revenue By Shri Naveen Gupta – Dr Date Of Hearing 24/06/2022 Date Of Pronouncement 22/09/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Pune Dated 30.01.2015 & 09.06.2016 For The Assessment Years 2010-11 & 2011-12 Respectively. 2. The Assessee In Ita No.403/Pun/2015 For The A.Y.2010-11 Has Raised Following Grounds Of Appeal: “1. The Ld. Cit(A) Has Erred In Law & In Facts Enhancing The Income From Sale Of ‘Matrix It Building’ By Changing The Head Of Income From Capital Gains To Business Income Without Complying With The Principles Of Natural Justice & Without Giving Any Opportunity Of Hearing.

Section 14A

…आयकरअपीलीय अिधकरण “ए” "यायपीठपुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.VISWANETHRA RAVI, HON’BLE JM AND DR. DIPAK P. RIPOTE, HON’BLE AM आयकरअपीलसं. / ITA No: 403/PUN/2015 िनधा"रणवष" / Assessment Year : 2010-11 Vason Engineers Ltd., TheAdditional Commissioner of (Formerly Angelica Properties Pvt. Vs Income Tax, Range1, Pune. Ltd.,) 301, Phoenix, Opp.Residency Club, Bund Garden Road, Pune – 411037. PAN: AAFCA 8644 J Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / ITA No: 1738/PUN/2016 िनधा"रणवष" / Assessment Year : 2011-12 Angelica Properties Pvt. Ltd., The Deputy Commissio…

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE , PANVEL vs. M/S. JOHNSON MATTHEY CHEMICALS INDIA PVT. LTD, PANVEL

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

ITA 595/PUN/2020[2013-14]Status: DisposedITAT Pune25 Oct 2021AY 2013-14

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 595/Pun/2020 धनधाारण वषा / Assessment Year : 2013-14

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Mahadevan A.M. Krishnan

…आयकर अपीलीय अधधकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No. 595/PUN/2020 धनधाारण वषा / Assessment Year : 2013-14 The Assistant Commissioner of Income Tax, Panvel Circle, Panvel. .......अपीलाथी / Appellant बनाम / V/s. M/s. Johnson Matthey Chemicals India Pvt. Ltd. Plot No.6A, MIDC Industrial Estate, Taloja, Panvel, Dist. Raigad-410 208 PAN : AABCJ1620M ……प्रत्यथी / Respondent Revenue by : Shri Mahadevan A.M. Krishnan Assessee by : Shri Rajendra Agiwal सुनवाई की तारीख / Date of Hearing…

JOHNSON MATTHEY CHEMICALS INDIA PRIVATE LIMITED,,RAIGAD vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PANVEL

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

ITA 725/PUN/2017[2012-13]Status: DisposedITAT Pune30 Aug 2021AY 2012-13

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Shivraj B. Morey

Section 143(3)

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE (Through Virtual Court) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.725/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Johnson Matthey Chemicals India Private Limited, Plot No. 6A, MIDC Industrial Estate, Taloja, Distt.-Raigad-410208 PAN : AABCJ1620M ......अऩीऱाथी / Appellant बिाम / V/s. Deputy Commissioner of Income Tax, Panvel Circle, Panvel ……प्रत्यथी / Respondent Assessee by : Shri Rajendra Agiwal Revenue by : Shri Shivraj B. Morey सुनवाई क…

AYUB ALI,CHURU vs. PCIT-3, JAIPUR

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

ITA 262/JPR/2020[2015-16]Status: DisposedITAT Jaipur15 Feb 2021AY 2015-16

Bench: The Pcit On Which No Adverse Finding Was Given.”

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Mukesh Verma (CIT) a

Section 263Section 40A(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 262/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2015-16 cuke Sh. Ayub Ali The Pr.CIT-3, Vs. Bus Stand Road, Jaipur. Ratangarh, Churu. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABNPA1065 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri Mukesh Verma (CIT) a lquokbZ dh r…

PINAKIN LAXMICHAND SHAH,MUMBAI vs. ACIT - 19 (2), MUMBAI

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 6112/MUM/2018[2013-14]Status: DisposedITAT Mumbai13 Mar 2020AY 2013-14

Bench: Shri Saktijit Dey & Shri S. Rifaur Rahman

For Appellant: Shri S.C. Tiwari a/wFor Respondent: Shri Kumar Padmapani Bora

Section 36Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.6112/Mum./2018 (Assessment Year : 2013–14) ITA no.6113/Mum./2018 (Assessment Year : 2014–15) Shri Pinakin Laxmichand Shah 212, Shreeji Chambers ……………. Appellant Opera House, Mumbai 400 004 PAN – AACPS7747Q v/s Asstt. Commissioner of Income Tax ……………. Respondent Circle–19(2), Mumbai Assessee by : Shri S.C. Tiwari a/w Ms. Rutuja Pawar Revenue by : Shri Kumar Padmapani Bora Date of Hearing – 16.12.2020 Date of Order – 13.03.2020 O R D E R PER SAKTIJIT DEY. J.M. T…

M/S. SAVA HEALTHCARE LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1067/PUN/2017[2012-13]Status: DisposedITAT Pune27 Jun 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan

Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.1062 to 1068/PUN/2017 यििाारण वषा / Assessment Years : 2007-08 to 2013-14 M/s. Sava Healthcare Ltd. (earlier known as Anagha Pharma Pvt. Ltd.) Sava House, 3rd Floor, Lawani Plaza, B-Wing, Plot No.57/58, Sakorenagar, Vimannagar अऩीऱाथी/Appellant Pune – 411014 …. PAN: AAECA9456D Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central C…

M/S. SAVA HEALTHCARE LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1066/PUN/2017[2011-12]Status: DisposedITAT Pune27 Jun 2019AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan

Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.1062 to 1068/PUN/2017 यििाारण वषा / Assessment Years : 2007-08 to 2013-14 M/s. Sava Healthcare Ltd. (earlier known as Anagha Pharma Pvt. Ltd.) Sava House, 3rd Floor, Lawani Plaza, B-Wing, Plot No.57/58, Sakorenagar, Vimannagar अऩीऱाथी/Appellant Pune – 411014 …. PAN: AAECA9456D Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central C…

M/S. SAVA HEALTHCARE LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1065/PUN/2017[2010-11]Status: DisposedITAT Pune27 Jun 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan

Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.1062 to 1068/PUN/2017 यििाारण वषा / Assessment Years : 2007-08 to 2013-14 M/s. Sava Healthcare Ltd. (earlier known as Anagha Pharma Pvt. Ltd.) Sava House, 3rd Floor, Lawani Plaza, B-Wing, Plot No.57/58, Sakorenagar, Vimannagar अऩीऱाथी/Appellant Pune – 411014 …. PAN: AAECA9456D Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central C…

CIT v. Nirbheram Deluram

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M/S. SAVA HEALTHCARE LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE