CIT v. P. Sudhakar

61 Taxmann.com 17High Court2015#6567 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also reported as

224 Taxmann 358

Issues it is cited on

penalty under section 271econstruction pepenalty under section 271dcorpus fundsection 269ton money receiptsection 53joint development agreementsection 269sjdatrcsection 271e

Judgments citing CIT v. P. Sudhakar

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 64/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 57/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 56/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 54/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 53/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

D S R INFRASTRUCTURE PRIVATE LIMITED ,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(4), HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 51/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

DCIT., CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 50/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

D S R INFRASTRUCTUREPRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE- 1(4), HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 49/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

MR. SYED SAMEE,MYSORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 1(1) & TPS, MYSORE

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

ITA 698/BANG/2023[2018-19]Status: DisposedITAT Bangalore28 Nov 2023AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2018-19

For Appellant: Shri Tarun Kothari, CAFor Respondent: Shri Subramanian. S, Jt.CIT(DR)(ITAT), Bengaluru
Section 194CSection 234ASection 250Section 274BSection 44ASection 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2018-19 Mr. Syed Samee Vs. The Deputy Commissioner No.15, 1st Cross, AJ Block, of Income-Tax, N R Mohalla, Circle 1(1) & TPS, Mysore – 570 007. Mysore. PAN: BSVPS 0871B APPELLANT RESPONDENT Appellant by : Shri Tarun Kothari, CA Respondent by : Shri Subramanian. S, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 22.11.2023 Date of Pronouncement : 28.11.2023 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee…

CHAROEN POKPHAND SEEDS INDIA PRIVATE LIMITED,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-2, BENGALURU

In the result the appeal filed by the assessee stands dismissed

ITA 509/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Sept 2022AY 2017-18

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2017-18 M/S. Charoen Pokphand Seeds India The Principal Pvt. Ltd., Commissioner Of No. 1021/1, Service Income Tax, Road, Gitanjali Layout, Bengaluru – 2, Hal Iii Stage, Vs. Bengaluru. Bangalore – 560 075. Pan: Aaccc3259N Appellant Respondent Assessee By : Shri C. Ramesh, Ca : Shri Praveen Karanth, Cit- Revenue By Dr Date Of Hearing : 14-09-2022 Date Of Pronouncement : 21-09-2022 Order Per Beena Pillaipresent Appeal Arises Out Of The Order U/S. 263 Dated 15.03.2022 Passed By The Ld.Pr.Cit, Bengaluru – 2, Bengaluru For Assessment Year 2017-18 On Following Grounds Of Appeal: “The Appellant Objects To The Revision Order Passed U/S. 263 On The Following Grounds In So Far As It Is Prejudicial To The As It Is Opposed To Law & Circumstances Of The Case: - Originally The Appellant Has Taken Only One Ground Relating To Deduction U/S.35(2Ab). The Following Grounds Were Not Taken By Oversight. Hence The Appellant Is Filing Revised Grounds Of Appeal As Mentioned Below.

For Appellant: Shri C. Ramesh, CA
Section 10(1)Section 143Section 143(3)Section 263Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2017-18 M/s. Charoen Pokphand Seeds India The Principal Pvt. Ltd., Commissioner of No. 1021/1, Service Income Tax, Road, Gitanjali Layout, Bengaluru – 2, HAL III Stage, Vs. Bengaluru. Bangalore – 560 075. PAN: AACCC3259N APPELLANT RESPONDENT Assessee by : Shri C. Ramesh, CA : Shri Praveen Karanth, CIT- Revenue by DR Date of Hearing : 14-09-2022 Date of Pronouncement : 21-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of the o…

M/S. CHAROEN POKPHAND SEEDS (INDIA) PRIVATE LIMITED,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

In the result the appeal filed by the assessee stands dismissed

ITA 311/BANG/2021[2016-17]Status: DisposedITAT Bangalore29 Apr 2022AY 2016-17

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiassessment Year : 2016-17 M/S. Charoen Pokphand Seeds India The Principal Pvt. Ltd., Commissioner Of No. 1021/1, Service Income Tax, Road, Gitanjali Layout, Bengaluru – 2, Hal Iii Stage, Vs. Bengaluru. Bangalore – 560 075. Pan: Aaccc3259N Appellant Respondent Assessee By : Shri C. Ramesh, Ca : Shri Bijoy Kumar Panda, Cit Revenue By (Dr) Date Of Hearing : 21-04-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeal Arises Out Of The Order U/S. 263 Dated 30.03.2021 Passed By The Ld.Pr.Cit, Bengaluru – 2, Bengaluru For Assessment Year 2016-17 On Following Revised Grounds Of Appeal: “The Appellant Objects To The Revision Order Passed U/S. 263 On The Following Grounds In So Far As It Is Prejudicial To The As It Is Opposed To Law & Circumstances Of The Case: - Originally The Appellant Has Taken Only One Ground Relating To Deduction U/S.35(2Ab). The Following Grounds Were Not Taken By Oversight. Hence The Appellant Is Filing Revised Grounds Of Appeal As Mentioned Below.

For Appellant: Shri C. Ramesh, CA
Section 10Section 10(1)Section 10ASection 143Section 143(3)Section 263Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2016-17 M/s. Charoen Pokphand Seeds India The Principal Pvt. Ltd., Commissioner of No. 1021/1, Service Income Tax, Road, Gitanjali Layout, Bengaluru – 2, HAL III Stage, Vs. Bengaluru. Bangalore – 560 075. PAN: AACCC3259N APPELLANT RESPONDENT Assessee by : Shri C. Ramesh, CA : Shri Bijoy Kumar Panda, CIT Revenue by (DR) Date of Hearing : 21-04-2022 Date of Pronouncement : 29-04-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of the…

R GOVINDE GOWDA,MANDYA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE-3, BANGALORE

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

ITA 366/BANG/2021[2016-17]Status: DisposedITAT Bangalore24 Mar 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2016-17

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri Mudavathu Harish Chandra Naik
Section 143(3)Section 263Section 271ASection 271BSection 44A

…ordingly he submitted that, even if the matter is restored to the file of A.O., there is no option but to estimate the income. The Ld A.R placed his reliance on the decision rendered by Hon’ble High Court of Karnataka in the case of CIT Vs. P. Sudhakar (2015) 61 Taxmann.com 17, wherein the Hon’ble High Court has quashed revision proceedings initiated R. Govinde Gowda, Mandya Page 5 of 10 in respect of assessment order, where the AO had estimated income from sub-contract works. Accordingly, the Ld. A.R. submitted that the impugned revision order is liable to be cancelled. 8. The Ld. A.R. further submitted that t…

SIDDAPPA B T,MANDYA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE-3, BANGALORE

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

ITA 363/BANG/2021[2016-17]Status: DisposedITAT Bangalore24 Mar 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2016-17

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri Mudavathu Harish Chandra Naik
Section 143(3)Section 263Section 271ASection 271BSection 44A

…ordingly he submitted that, even if the matter is restored to the file of A.O., there is no option but to estimate the income. The Ld A.R placed his reliance on the decision rendered by Hon’ble High Court of Karnataka in the case of CIT Vs. P. Sudhakar (2015) 61 Taxmann.com 17, wherein Siddappa B.T., Mandya Page 5 of 10 the Hon’ble High Court has quashed revision proceedings initiated in respect of assessment order, where the AO had estimated income from sub-contract works. Accordingly, the Ld. A.R. submitted that the impugned revision order is liable to be cancelled. 8. The Ld. A.R. further submitted that the…

K R MAHESHA,MADDUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE-3, BANGALORE

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

ITA 365/BANG/2021[2016-17]Status: DisposedITAT Bangalore05 Jan 2022AY 2016-17

Bench: Shri George George K. & Shri B.R. Baskaranassessmentyear:2016-17

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 263Section 271ASection 271BSection 44A

…ITA No.365/Bang/2021 K.R. Mahesha, Maddur Taluk IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AssessmentYear:2016-17 K.R. Mahesha Kadalur Village Maddur Taluk 571428 Principal CIT Vs. Karnataka Bangalore-3 PAN NO : AEKPM1689M APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, A.R. Respondent by : Shri Pradeep Kumar, D.R. Date of Hearing : 05.01.2022 Date of Pronouncement : 05.01.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal challenging the revised order d…

BIJJALA ESWARA RAO,KHAMMAM vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KHAMMAM

In the result, the appeal of assessee is partly allowed

ITA 628/HYD/2018[2015-16]Status: DisposedITAT Hyderabad11 Sept 2020AY 2015-16

Bench: Smt. P.Madhavi Devi & Shri D.S.Sunder Singh

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.J.Prabhakar Anand, DR
Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SMT. P.MADHAVI DEVI, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER I.T.A. No. 628/HYD/2018 Assessment Year: 2015-16 BijjalaEswara Rao, Assistant Commissioner KHAMMAM Vs of Income Tax, [PAN: AGKPB3708L] Circle-1, KHAMMAM (Appellant) (Respondent) For Assessee : Shri T.Chaitanya Kumar, AR For Revenue : Shri D.J.Prabhakar Anand, DR Date of Hearing : 10-09-2020 Date of Pronouncement : 11-09-2020 O R D E R PER D.S. SUNDER SINGH, A.M. : This appeal filed by the assessee is directed against the ord…

PRAKASH RAVANRATAN JADDHAV,MUMBAI vs. ITO 23(3)(1), MUMBAI

In the result, ITA No.2210/M/14 is partly allowed for statistical purposes whereas ITA No

ITA 2211/MUM/2014[2009-10]Status: DisposedITAT Mumbai23 Dec 2015AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.2209/M/14, Ita 2210/M/14 & Ita 2211/M/14 ("नधा"रण वष" / Assessment Year: 2009-10) Shri Prakash Ravanratan बनाम/ I.T.O.-23(3)(1) Jadhav Mumbai Vs. Indira Colony, Model Town Road, Mulund (West), Mumbai - 400080 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aanpj4867F

For Appellant: Shri Devendra JainFor Respondent: Shri Ganesh Bare
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 271B

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘सी’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.2209/M/14, ITA 2210/M/14 & ITA 2211/M/14 ("नधा"रण वष" / Assessment Year: 2009-10) Shri Prakash Ravanratan बनाम/ I.T.O.-23(3)(1) Jadhav Mumbai Vs. Indira Colony, Model Town Road, Mulund (West), Mumbai - 400080 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AANPJ4867F (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by: Shri Devendra Jain Department by: Shri Ganesh Bare स…

PRAKASH RAVANRATAN JADDHAV,MUMBAI vs. ITO 23(3)(1), MUMBAI

In the result, ITA No.2210/M/14 is partly allowed for statistical purposes whereas ITA No

ITA 2210/MUM/2014[2009-10]Status: DisposedITAT Mumbai23 Dec 2015AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.2209/M/14, Ita 2210/M/14 & Ita 2211/M/14 ("नधा"रण वष" / Assessment Year: 2009-10) Shri Prakash Ravanratan बनाम/ I.T.O.-23(3)(1) Jadhav Mumbai Vs. Indira Colony, Model Town Road, Mulund (West), Mumbai - 400080 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aanpj4867F

For Appellant: Shri Devendra JainFor Respondent: Shri Ganesh Bare
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 271B

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘सी’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.2209/M/14, ITA 2210/M/14 & ITA 2211/M/14 ("नधा"रण वष" / Assessment Year: 2009-10) Shri Prakash Ravanratan बनाम/ I.T.O.-23(3)(1) Jadhav Mumbai Vs. Indira Colony, Model Town Road, Mulund (West), Mumbai - 400080 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AANPJ4867F (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by: Shri Devendra Jain Department by: Shri Ganesh Bare स…

PRAKASH RAVANRATAN JADDHAV,MUMBAI vs. ITO 23(3)(1), MUMBAI

In the result, ITA No.2210/M/14 is partly allowed for statistical purposes whereas ITA No

ITA 2209/MUM/2014[2009-10]Status: DisposedITAT Mumbai23 Dec 2015AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.2209/M/14, Ita 2210/M/14 & Ita 2211/M/14 ("नधा"रण वष" / Assessment Year: 2009-10) Shri Prakash Ravanratan बनाम/ I.T.O.-23(3)(1) Jadhav Mumbai Vs. Indira Colony, Model Town Road, Mulund (West), Mumbai - 400080 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aanpj4867F

For Appellant: Shri Devendra JainFor Respondent: Shri Ganesh Bare
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 271B

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘सी’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.2209/M/14, ITA 2210/M/14 & ITA 2211/M/14 ("नधा"रण वष" / Assessment Year: 2009-10) Shri Prakash Ravanratan बनाम/ I.T.O.-23(3)(1) Jadhav Mumbai Vs. Indira Colony, Model Town Road, Mulund (West), Mumbai - 400080 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AANPJ4867F (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by: Shri Devendra Jain Department by: Shri Ganesh Bare स…