CIT v. O. Abdul Razzak

20 Taxmann.com 48High Court2012#860 most cited

What is CIT v. O. Abdul Razzak authority for?

An assessee's retraction of a statement is an afterthought if the Assessing Officer demonstrates the original statement was correct and the retraction is unsupported by evidence.

121

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. O. Abdul Razzak · 20 taxmann.com 48 · retraction of statement · Assessing Officer · material evidence · afterthought · section 132(4) · section 143(3) · section 153C · section 37(1)

Sections most often in play

Section 132Section 132(4)Section 143(3)Section 153CSection 37(1)Section 153ASection 133ASection 131

Issues it is cited on

section 153b(i)(a)section 132(8)section 132(9a)section 153(1)(a)section 65bsection 145asection 65valuation of sharessection 11 exemptionabatement of assessmentsection 153(1)dumb documents

Judgments citing CIT v. O. Abdul Razzak

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT Central Circle -05, Delhi

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

S R Constructions, Bangalore vs. DCIT, Central Circle-2(2), Bengaluru

ITA 637/BANG/2025[2016-17]Status: DisposedITAT Bangalore18 Nov 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Muthu Shankar,CIT(DR)(ITAT), Bangalore
Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.636, 637/Bang/2025 Assessment Years : 2015-16, 2016-17 M/s. S. R. Constructions, Vs. DCIT, 2A, 2nd Floor, 1-58-4, Sycon Polaris, 8th Central Circle – 2(2), Main RMV Extension, Sadashiva Nagar, Bangalore. Bangalore – 560 080, Karnataka. PAN : AAPFS 9559 R APPELLANT RESPONDENT ITA Nos.768, 769/Bang/2025 Assessment Years : 2015-16, 2016-17 DCIT, Vs. M/s. S. R. Constructions, Central Circle – 2(2), Bangalore – 560 080, Karnataka. Bangalore. PAN : AAPFS 9559 R…

S R Constructions, Bangalore vs. DCIT, Central Circle-2(2), Bangalore

ITA 636/BANG/2025[2015-16]Status: DisposedITAT Bangalore18 Nov 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.636, 637/Bang/2025 Assessment Years : 2015-16, 2016-17 M/s. S. R. Constructions, 2A, 2nd Floor, 1-58-4, Sycon Polaris, 8th Main RMV Extension, Sadashiva Nagar, Bangalore - 560 080, Karnataka. PAN : AAPFS 9559 R APPELLANT Vs. DCIT, Central Circle – 2(2), Bangalore. RESPONDENT ITA Nos.768, 769/Bang/2025 Assessment Years : 2015-16, 2016-17 DCIT, Central Circle – 2(2), Bangalore. APPELLANT Vs. M/s. S. R. Constructions, Bangalore - 560 080, Karnataka.…

ACIT, Central Circle-2(4), Bangalore vs. Ramchandra Naveen, Bangalore

ITA 2083/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 153A

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2081 to 2083/Bang/2024 Assessment Years : 2016-17 to 2018-19 ACIT, Central Circle – 2(4), Bangalore. Vs. Shri. Ramachandra Naveen, No.4140, Sam Chambers, 80 Feet Road, Girinagar 4th Phase, Bangalore – 500085. PAN : ACVPN 6688 E APPELLANT RESPONDENT CO Nos.45 to 47/Bang/2024 (in ITA Nos.2081 to 2083/Bang/2024) Assessment Years : 2016-17 to 2018-19 Shri. Ramachandra Naveen, No.4140, Sam Chambers, 80 Feet Road, Girinagar 4th Phase, Bangalore - 500085. PAN: ACVPN 6688…

ACIT, Central Circle-2(4), Bangalore vs. Ramchandra Naveen, Bangalore

ITA 2082/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 Sept 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 153A

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2081 to 2083/Bang/2024 Assessment Years : 2016-17 to 2018-19 ACIT, Central Circle – 2(4), Bangalore. APPELLANT Vs. Shri. Ramachandra Naveen, No.4140, Sam Chambers, 80 Feet Road, Girinagar 4th Phase, Bangalore – 500085. PAN : ACVPN 6688 E RESPONDENT CO Nos.45 to 47/Bang/2024 (in ITA Nos.2081 to 2083/Bang/2024) Assessment Years : 2016-17 to 2018-19 Shri. Ramachandra Naveen, No.4140, Sam Chambers, 80 Feet Road, Girinagar 4th Phase, Bangalore - 500085. PAN: ACVPN 66…

ACIT, Central Circle-2(4), Bangalore vs. Ramchandra Naveen, Bangalore

ITA 2081/BANG/2024[2016-17]Status: DisposedITAT Bangalore26 Sept 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 153A

…IN INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2081 to 2083/Bang/2024 Assessment Years : 2016-17 to 2018-19 Vs. ACIT, Central Circle – 2(4), Bangalore. APPELLANT Shri. Ramachandra Naveen, No.4140, Sam Chambers, 80 Feet Road, Girinagar 4th Phase, Bangalore – 500085. PAN : ACVPN 6688 E RESPONDENT CO Nos.45 to 47/Bang/2024 (in ITA Nos.2081 to 2083/Bang/2024) Assessment Years : 2016-17 to 2018-19 Vs. Shri. Ramachandra Naveen, No.4140, Sam Chambers, 80 Feet Road, Girinagar 4th Phase, Bangalore - 500085. PAN…

Deputy Commissioner of Income Tax, Central Circle -1(4), Bengaluru vs. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar

ITA 903/BANG/2024[2020-21]Status: DisposedITAT Bangalore08 Sept 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Sandeep, C.AFor Respondent: Shri Murali Mohan, CIT (DR)
Section 131(1)Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1060-1559-1560-1561/Bang/2024 Assessment Years: 2017-18, 2018-19, 2019-20 & 2020-21 M/s Sri Devaraj Urs Educational Trust, For Backward Classes (Regd.) No.1, Tamaka, Kolar - 563 101. Vs. The Asst. Commissioner of Income Tax, Central Circle – 1(4), Bangalore. PAN – AAATS 5344 P APPELLANT RESPONDENT ITA No.903-1547-1548-1549/Bang/2024 Assessment Year: 2017-18, 2018-19, 2019-20 & 2020-21 The Asst. Commissioner of Income Tax, Central Circle – 1(4), Bangalore. Vs. M/s Sr…

M/S. Sri. Devaraj Urs Educational Trust for Backward Classes(Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle-1(4), Bangalore

In the result, the appeal of the assessee is hereby partly allowed

ITA 1561/BANG/2024[2019-20]Status: DisposedITAT Bangalore08 Sept 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Section 131(1)Section 132Section 132(4)

…IN THE INCOME TAX APP! ELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1060-1559-1560-156 /Bang/2024 Assessment Years: 2017-18, 2018-19. , 2019-20 & 2020-21 M/s Sri Devaraj Urs Educational Trust, For Backward Classes (Regd.) No.1, Tamaka, Vs. The Asst. Commissioner of Income Tax, Central Circle — 1(4), Kolar — 563 101. Bangalore. PAN — AAATS 5344 P APPELLANT RESPONDENT ITA No.903-1547-1548-1549/Bang/2024 Assessment Year: 2017-18, 2018-19, 2019-20 & 2020-21 The Asst. Commissioner of Income Tax, Central Circle — 1(4), Ba…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle-1(4), Bangalore

ITA 1559/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Sept 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Sandeep, C.AFor Respondent: Shri Murali Mohan, CIT (DR)
Section 131(1)Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1060-1559-1560-1561/Bang/2024 Assessment Years: 2017-18, 2018-19, 2019-20 & 2020-21 M/s Sri Devaraj Urs Educational Trust, For Backward Classes (Regd.) No.1, Tamaka, Kolar - 563 101. Vs. The Asst. Commissioner of Income Tax, Central Circle – 1(4), Bangalore. PAN – AAATS 5344 P APPELLANT RESPONDENT ITA No.903-1547-1548-1549/Bang/2024 Assessment Year: 2017-18, 2018-19, 2019-20 & 2020-21 The Asst. Commissioner of Income Tax, Central Circle – 1(4), Bangalore. Vs. M/s Sr…

DCIT, Central Circle-1(4), Bengaluru vs. Devaraj Urs Educational Trust for Backward Classes, Kolar

ITA 1549/BANG/2024[2019-20]Status: DisposedITAT Bangalore08 Sept 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Sandeep, C.AFor Respondent: Shri Murali Mohan, CIT (DR)
Section 131(1)Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1060-1559-1560-1561/Bang/2024 Assessment Years: 2017-18, 2018-19, 2019-20 & 2020-21 M/s Sri Devaraj Urs Educational Trust, For Backward Classes (Regd.) No.1, Tamaka, Kolar - 563 101. Vs. The Asst. Commissioner of Income Tax, Central Circle – 1(4), Bangalore. PAN – AAATS 5344 P APPELLANT RESPONDENT ITA No.903-1547-1548-1549/Bang/2024 Assessment Year: 2017-18, 2018-19, 2019-20 & 2020-21 The Asst. Commissioner of Income Tax, Central Circle – 1(4), Bangalore. Vs. M/s Sr…

DCIT, Central Circle-1(4), Bengaluru vs. Devaraj Urs Educational Trust for Backward Classes, Kolar

ITA 1548/BANG/2024[2018-19]Status: DisposedITAT Bangalore08 Sept 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Sandeep, C.AFor Respondent: Shri Murali Mohan, CIT (DR)
Section 131(1)Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1060-1559-1560-1561/Bang/2024 Assessment Years: 2017-18, 2018-19, 2019-20 & 2020-21 M/s Sri Devaraj Urs Educational Trust, For Backward Classes (Regd.) No.1, Tamaka, Kolar - 563 101. Vs. The Asst. Commissioner of Income Tax, Central Circle – 1(4), Bangalore. PAN – AAATS 5344 P APPELLANT RESPONDENT ITA No.903-1547-1548-1549/Bang/2024 Assessment Year: 2017-18, 2018-19, 2019-20 & 2020-21 The Asst. Commissioner of Income Tax, Central Circle – 1(4), Bangalore. Vs. M/s Sr…

DCIT, Central Circle-1(4), Bengaluru vs. Sri Devaraj Urs Educational Trust for Backward Classes, Kolar

ITA 1547/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Sept 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Sandeep, C.AFor Respondent: Shri Murali Mohan, CIT (DR)
Section 131(1)Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1060-1559-1560-1561/Bang/2024 Assessment Years: 2017-18, 2018-19, 2019-20 & 2020-21 M/s Sri Devaraj Urs Educational Trust, For Backward Classes (Regd.) No.1, Tamaka, Kolar - 563 101. Vs. The Asst. Commissioner of Income Tax, Central Circle – 1(4), Bangalore. PAN – AAATS 5344 P APPELLANT RESPONDENT ITA No.903-1547-1548-1549/Bang/2024 Assessment Year: 2017-18, 2018-19, 2019-20 & 2020-21 The Asst. Commissioner of Income Tax, Central Circle – 1(4), Bangalore. Vs. M/s Sr…

M/S. Sri Devaraj Urs Educational Trust, Kolar vs. Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

ITA 1060/BANG/2024[2020-21]Status: DisposedITAT Bangalore08 Sept 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Sandeep, C.AFor Respondent: Shri Murali Mohan, CIT (DR)
Section 131(1)Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1060-1559-1560-1561/Bang/2024 Assessment Years: 2017-18, 2018-19, 2019-20 & 2020-21 M/s Sri Devaraj Urs Educational Trust, For Backward Classes (Regd.) No.1, Tamaka, Kolar - 563 101. Vs. The Asst. Commissioner of Income Tax, Central Circle – 1(4), Bangalore. PAN – AAATS 5344 P APPELLANT RESPONDENT ITA No.903-1547-1548-1549/Bang/2024 Assessment Year: 2017-18, 2018-19, 2019-20 & 2020-21 The Asst. Commissioner of Income Tax, Central Circle – 1(4), Bangalore. Vs. M/s Sr…

Ma Smart Developers Mangalore Pvt Ltd., Mangalore vs. Asst. Commissioner of Income Tax, Central Circle-2, Mangalore

In the result, all the appeals filed by the assessee are allowed

ITA 462/BANG/2024[2018-19]Status: DisposedITAT Bangalore30 Apr 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K

For Appellant: Smt. Sheetal Borker, AdvocateFor Respondent: Shri. E. Shridhar, CIT(DR)(ITAT), Bangalore
Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.458 to 462/Bang/2024 Assessment Years : 2014-15 to 2018-19 M/s. MA Smart Developers Vs. ACIT, Mangalore Pvt. Ltd., Central Circle – 2, 3rd Floor, Emkay Shalimar Bangalore. Complex, Kankanady, Mangalore – 575 002. PAN : AAICM 6631 Q APPELLANT RESPONDENT Assessee by : Smt. Sheetal Borker, Advocate Revenue by : Shri. E. Shridhar, CIT(DR)(ITAT), Bangalore. Date of hearing : 23.04.2025 Date of Pronouncement : 30.04.2025 O R D E R Per Laxmi Prasad Sahu, Accounta…

Ma Smart Developers Mangalore Pvt Ltd., Mangalore vs. Asst. Commissioner of Income Tax, Central Circle-2, Mangalore

ITA 461/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 Apr 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K

For Appellant: Smt. Sheetal Borker, AdvocateFor Respondent: Shri. E. Shridhar, CIT(DR)(ITAT), Bangalore
Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.458 to 462/Bang/2024 Assessment Years : 2014-15 to 2018-19 M/s. MA Smart Developers Vs. ACIT, Mangalore Pvt. Ltd., Central Circle – 2, 3rd Floor, Emkay Shalimar Bangalore. Complex, Kankanady, Mangalore – 575 002. PAN: AAICM 6631 Q APPELLANT RESPONDENT Assessee by : Smt. Sheetal Borker, Advocate Revenue by : Shri. E. Shridhar, CIT(DR)(ITAT), Bangalore. Date of hearing : 23.04.2025 Date of Pronouncement: 30.04.2025 ORDER Per Laxmi Prasad Sahu, Accountant Memb…

Ma Smart Developers Mangalore Pvt Ltd., Mangalore vs. Asst. Commissioner of Income Tax, Central Circle-2, Mangalore

In the result, all the appeals filed by the assessee are allowed

ITA 460/BANG/2024[2016-17]Status: DisposedITAT Bangalore30 Apr 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K

For Appellant: Smt. Sheetal Borker, AdvocateFor Respondent: Shri. E. Shridhar, CIT(DR)(ITAT), Bangalore
Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.458 to 462/Bang/2024 Assessment Years : 2014-15 to 2018-19 M/s. MA Smart Developers Vs. ACIT, Mangalore Pvt. Ltd., Central Circle – 2, 3rd Floor, Emkay Shalimar Bangalore. Complex, Kankanady, Mangalore – 575 002. PAN : AAICM 6631 Q APPELLANT RESPONDENT Assessee by : Smt. Sheetal Borker, Advocate Revenue by : Shri. E. Shridhar, CIT(DR)(ITAT), Bangalore. Date of hearing : 23.04.2025 Date of Pronouncement : 30.04.2025 O R D E R Per Laxmi Prasad Sahu, Accounta…

Ma Smart Developers Mangalore Pvt Ltd., Mangalore vs. Asst. Commissioner of Income Tax, Central Circle-2, Mangalore

In the result, all the appeals filed by the assessee are allowed

ITA 459/BANG/2024[2015-16]Status: DisposedITAT Bangalore30 Apr 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K

For Appellant: Smt. Sheetal Borker, AdvocateFor Respondent: Shri. E. Shridhar, CIT(DR)(ITAT), Bangalore
Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.458 to 462/Bang/2024 Assessment Years : 2014-15 to 2018-19 M/s. MA Smart Developers Vs. ACIT, Mangalore Pvt. Ltd., Central Circle – 2, 3rd Floor, Emkay Shalimar Bangalore. Complex, Kankanady, Mangalore – 575 002. PAN : AAICM 6631 Q APPELLANT RESPONDENT Assessee by : Smt. Sheetal Borker, Advocate Revenue by : Shri. E. Shridhar, CIT(DR)(ITAT), Bangalore. Date of hearing : 23.04.2025 Date of Pronouncement : 30.04.2025 O R D E R Per Laxmi Prasad Sahu, Accounta…

Ma Smart Developers Mangalore Pvt Ltd., Mangalore vs. Asst. Commissioner of Income Tax, Central Circle-2, Mangalore

In the result, all the appeals filed by the assessee are allowed

ITA 458/BANG/2024[2014-15]Status: DisposedITAT Bangalore30 Apr 2025AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K

For Appellant: Smt. Sheetal Borker, AdvocateFor Respondent: Shri. E. Shridhar, CIT(DR)(ITAT), Bangalore
Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.458 to 462/Bang/2024 Assessment Years : 2014-15 to 2018-19 M/s. MA Smart Developers Vs. ACIT, Mangalore Pvt. Ltd., Central Circle – 2, 3rd Floor, Emkay Shalimar Bangalore. Complex, Kankanady, Mangalore – 575 002. PAN : AAICM 6631 Q APPELLANT RESPONDENT Assessee by : Smt. Sheetal Borker, Advocate Revenue by : Shri. E. Shridhar, CIT(DR)(ITAT), Bangalore. Date of hearing : 23.04.2025 Date of Pronouncement : 30.04.2025 O R D E R Per Laxmi Prasad Sahu, Accounta…

CIT v. O. Abdul Razzak (20 Taxmann.com 48) — Cited in 121 Judgments | BharatTax