CIT v. P.V Kalyana

164 Taxmann 78Supreme Court of India2007#1451 most cited
78

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 69Section 153CSection 132(4)Section 69BSection 132Section 65BSection 250Section 292C

Issues it is cited on

third party informationsection 65bsection 65section 69bon-moneycash found during searchon money receiptsection 132(4)commissioner (appeals)section 132(4a)section 153csatisfaction note

Judgments citing CIT v. P.V Kalyana

Mr. Abdul Khader Kodi, Kasargod, Karnataka vs. Mr. C. Vinod Jayan, Deputy Commissioner of Income Tax, Mangalore

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 636/BANG/2023[2016-2017]Status: DisposedITAT Bangalore22 Mar 2024AY 2016-2017

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.636 To 638/Bang/2023 Assessment Years: 2016-17 To 2018-19 Mr. Abdul Khader Kodi Darul Huda, Near Salafi Masjid Kunjathur Via Dcit Manjeshwar Central Circle-2 Vs. Kasargod 671 323 Mangaluru Karnataka Pan No : Alhpk5340F Appellant Respondent Appellant By : Shri Ravishankar S.V., A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: These Appeals By Assessee Are Directed By Different Orders Of Nfac For The Assessment Years 2016-17 To 2018-19 Having Common Date Dated 23.5.2022. 2. The Grounds Raised By The Assessee In All These Appeals Are Common In Nature, Except Change In Figures. We Consider Grounds In Ita No.636/Bang/2023, Which Reads As Follows: 1. The Learned Cit(A)-2, Panaji Erred In Passing The Order In The Manner He Did. 2. The Ld. Cit(A)-2, Panaji Erred In Upholding The Additions Made By The Assessing Officer Amounting To Rs.6,25,000 As Undisclosed Business Income & Rs.1,99,40,000 As Unexplained Investments Under Section 68 Of The Income Tax Act, 1961, Which Was Purely On Assumptions & Presumptions Based On The Loose Sheet Found At The Time Of Search.

For Appellant: Shri Ravishankar S.V., A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 132Section 144Section 153ASection 34Section 68Section 69Section 69B

…ITA Nos.636 to 638/Bang/2023 Mr. Abdul Khader Kodi, Kasargod IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.636 to 638/Bang/2023 Assessment Years: 2016-17 to 2018-19 Mr. Abdul Khader Kodi Darul Huda, Near Salafi Masjid Kunjathur Via DCIT Manjeshwar Central Circle-2 Vs. Kasargod 671 323 Mangaluru Karnataka PAN NO : ALHPK5340F APPELLANT RESPONDENT Appellant by : Shri Ravishankar S.V., A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 01.02.2024 Date of Pronouncement : 22.03.2024 O R D E R PER…

Bharat Laxman Bhiwapurkar, Thane vs. ITO, Ward 1(5), Thane

In the result, the appeal of the assesse is partly allowed

ITA 3413/MUM/2023[2011-12]Status: DisposedITAT Mumbai04 Mar 2024AY 2011-12

Bench: Shri Kuldip Singh & Shri Amarjit Singhbharat Laxman Vs. Ito, Ward 1(5), Bhiwapurkar, 204, Room No. 14, B Wing, Oxford, Regency Heights, 6Th Floor, Ashar It Park, Azad Nagar, Kolshet, Road No. 16Z, Wagle, Thane - 400602 Ind. Estate, Thane-400604 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Abnpb8487A Appellant .. Respondent Appellant By : Subodh Ratnaparkhi Respondent By : S. Arunkumar Date Of Hearing 26.02.2024 Date Of Pronouncement 04.03.2024 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A) Nfac, Dated 03.08.2023 For A.Y. 2011-12. The Assessee Has Raised The Following Grounds Before Us: “1. The Hon. Cit (A) Erred In Upholding Re-Opening Of Assessment U/S 147 Of The Income Tax Act 1961, Inspite Of The Fact That There Was No Incriminating Material Pertaining To The Appellant With Regards To Alleged On-Money Paid For Purchase Of Flat From Cosmos Group & Therefore The Re-Opening Was In Absence Of Any Independent & Valid Belief On The Part Of The Id Ao That Any Income Chargeable To Tax Had Escaped Assessment. The Re-Opening Of Assessment U/S 147 Being Bad-In-Law, The Asst. Order Flowing Therefrom, Being The Order U/S 143(3) R.W.S 147 Is Also Invalid & Bad In Law & Hence The Same May Be Quashed 2. The Hon Cit (A) Erred In Upholding The Addition Of Rs. 31,00,000/-, U/S 69 Of The 1.1 Act, 1961, As Unexplained Investment Towards Alleged On- Money Paid Towards Purchase Of Flat No. A-07, 7Th Floor, Twilight, Cosmos Horizon, Ghodbunder Road, Thane (W) To Cosmos Group, Ignoring The Contentions Of The Appellant That There Was No Incriminating

For Appellant: Subodh RatnaparkhiFor Respondent: S. Arunkumar
Section 131Section 132(4)Section 143(1)Section 143(3)Section 147Section 148Section 69

…P a g e | 1 Bharat Laxman Bhiwapurkar Vs. ITO, Ward-1(5) IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Bharat Laxman Vs. ITO, Ward 1(5), Bhiwapurkar, 204, Room No. 14, B Wing, Oxford, Regency Heights, 6th Floor, Ashar IT Park, Azad Nagar, Kolshet, Road No. 16Z, Wagle, Thane - 400602 Ind. Estate, Thane-400604 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:ABNPB8487A Appellant .. Respondent Appellant by : Subodh Ratnaparkhi Respondent by : S. Arunkumar Date of Hearing 26.02.2024 Date of Pronouncement 04.03.2024 आदेश / O R D E R…

M/S. Ace Developers, Mangaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-1, Mangaluru

In the result, the all the appeals of the assessee are partly allowed

ITA 76/BANG/2022[2013-14]Status: DisposedITAT Bangalore27 Jul 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheethal Borkar, A.RFor Respondent: Shri A. Ramesh Kumar, D.R
Section 132Section 133ASection 143(1)Section 34Section 40A(3)

…ITA Nos.74 to 76/Bang/2022 M/s. ACE Developers, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.74 to 76/Bang/2022 Assessment Years: 2011-12 to 2013-14 M/s. ACE Developers 13-12-1395/24 & 25 1st Floor, Inland Ornate Navabharath Circle Deputy Commissioner of Income-tax Kodialbail Vs. Central Circle-1 Mangaluru 575 003 Mangaluru Karnataka PAN NO : AAMFA7843H APPELLANT RESPONDENT Appellant by : Smt. Sheethal Borkar, A.R. Respondent by : Shri A. Ramesh Kumar, D.R. Date of Hearing : 13.07.2023 Da…

M/S. Ace Developers, Mangaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-1, Mangaluru

In the result, the all the appeals of the assessee are partly allowed

ITA 75/BANG/2022[2012-13]Status: DisposedITAT Bangalore27 Jul 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheethal Borkar, A.RFor Respondent: Shri A. Ramesh Kumar, D.R
Section 132Section 133ASection 143(1)Section 34Section 40A(3)

…ITA Nos.74 to 76/Bang/2022 M/s. ACE Developers, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.74 to 76/Bang/2022 Assessment Years: 2011-12 to 2013-14 M/s. ACE Developers 13-12-1395/24 & 25 1st Floor, Inland Ornate Navabharath Circle Deputy Commissioner of Income-tax Kodialbail Vs. Central Circle-1 Mangaluru 575 003 Mangaluru Karnataka PAN NO : AAMFA7843H APPELLANT RESPONDENT Appellant by : Smt. Sheethal Borkar, A.R. Respondent by : Shri A. Ramesh Kumar, D.R. Date of Hearing : 13.07.2023 Da…

M/S. Ace Developers, Mangaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-1, Mangaluru

In the result, the all the appeals of the assessee are partly allowed

ITA 74/BANG/2022[2011-12]Status: DisposedITAT Bangalore27 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheethal Borkar, A.RFor Respondent: Shri A. Ramesh Kumar, D.R
Section 132Section 133ASection 143(1)Section 34Section 40A(3)

…ITA Nos.74 to 76/Bang/2022 M/s. ACE Developers, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.74 to 76/Bang/2022 Assessment Years: 2011-12 to 2013-14 M/s. ACE Developers 13-12-1395/24 & 25 1st Floor, Inland Ornate Navabharath Circle Deputy Commissioner of Income-tax Kodialbail Vs. Central Circle-1 Mangaluru 575 003 Mangaluru Karnataka PAN NO : AAMFA7843H APPELLANT RESPONDENT Appellant by : Smt. Sheethal Borkar, A.R. Respondent by : Shri A. Ramesh Kumar, D.R. Date of Hearing : 13.07.2023 Da…

Emkay Hindustan Infrastructure, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle - 2, Mangaluru

In the result, the appeals of the assessee in ITA Nos

ITA 983/BANG/2022[2018-19]Status: DisposedITAT Bangalore16 Jun 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

Emkay Hindustan Infrastructure, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle - 2, Mangaluru

In the result, the appeals of the assessee in ITA Nos

ITA 982/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Jun 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

Emkay Hindustan Infrastructure, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle - 2, Mangaluru

In the result, the appeals of the assessee in ITA Nos

ITA 981/BANG/2022[2016-17]Status: DisposedITAT Bangalore16 Jun 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

Emkay Hindustan Infrastructure, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle - 2, Mangaluru

In the result, the appeals of the assessee in ITA Nos

ITA 980/BANG/2022[2015-16]Status: DisposedITAT Bangalore16 Jun 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

Emkay Hindustan Infrastructure, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle - 2, Mangaluru

In the result, the appeals of the assessee in ITA Nos

ITA 979/BANG/2022[2014-15]Status: DisposedITAT Bangalore16 Jun 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

Mrs. Ibrahim Kaleel, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, the appeals of the assessee in ITA Nos

ITA 735/BANG/2022[2018-19]Status: DisposedITAT Bangalore16 Jun 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

Mrs. Ibrahim Kaleel, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, the appeals of the assessee in ITA Nos

ITA 734/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Jun 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

Mrs. Ibrahim Kaleel, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, the appeals of the assessee in ITA Nos

ITA 733/BANG/2022[2016-17]Status: DisposedITAT Bangalore16 Jun 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

Mrs Mamta Sharad Gupta, Thane vs. The ITO WD 1(2), Kalyan

In the result, appeal is allowed

ITA 1553/MUM/2021[2011-12]Status: DisposedITAT Mumbai16 Jun 2022AY 2011-12

Bench: Shri Baskaran Br & Shri Kuldip Singhassessment Year: 2011-12

For Appellant: Shri Pranav Phadke, A.RFor Respondent: Shri Kanhiya Lal Kanak, D.R
Section 132Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2011-12 Mrs. Mamta Sharad Gupta, Income Tax Office, 7D, Twilite Cosmos Ward 1(2), Horizen, Mohan Plaza, 1st Floor, Near Blue Star Compound, Vs. Pokhran Road, Wayle Nagar, Thane W, Kalyan (W), Maharashtra – 400 601 Maharashtra-421301 PAN: AJDPG8764H (Appellant) (Respondent) Present for: Assessee by : Shri Pranav Phadke, A.R. Revenue by : Shri Kanhiya Lal Kanak, D.R. Date of Hearing : 18 . 05 . 2022 Date of Pronouncement : 16 . 06 . 2022 O R D E R Pe…

Monika Anand Gupta, Mumbai vs. Income Tax Officer Ward 1(2), Kalyan

In the result, appeal is allowed

ITA 5561/MUM/2018[2011-12]Status: DisposedITAT Mumbai21 Apr 2022AY 2011-12

Bench: Issuing The Same Were Baseless & As Such, The Reassessment Proceedings In Pursuance Thereof Is Vitiated. 2) The Ld. Cit (A) Also Failed To Consider That The Impugned Order Is Passed Mechanically By The Ld. Assessing Officer Without Affording An Opportunity To The Appellant To Defend Her Case & As Such, The Same Is Liable To Be Annulled On Account Of Non Application Of Mind & Violation Of Principles Of Natural Justice. 3) The Ld. Cit (A) Also Failed To Consider That The Appellant Was Never Given Any Opportunity To Cross-Examine The Person Who Made The Statement Against The Appellant, Much Less, The Alleged Material Was Never Provided To Her & As Such, The Same Is Violation Of Principle Of Natural Justice. 4) The Ld. Cit (A) Lost Sight Of The Fact That Any Statement Made By & Person U/S. 132 [4] Cannot Be Used Against Any Third Person & Therefore

Section 132Section 132(4)Section 147Section 148

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Shri Shamim Yahya (AM) I.T.A. No. 5561/Mum/2018 (A.Y. 2011-12) Vs. ITO, Ward 1(2) Monika Anand Gupta 8D Twilite Cosmos Kalyan Horizen, Near Blue Star Compound, Pokharan Road No. 2, Thane-W Pinecode : 400 601. PAN : ALWPG3927B (Appellant) (Respondent) Assessee by Shri Pranav Phadke Department by Shri Pravin Salunkhe Date of Hearing 30.03.2022 Date of Pronouncement 21.04.2022 O R D E R This appeal by the assessee is directed against the order of learned CIT(A) dated 27.7.2018 pertains to A.Y. 2011-12. 2. The grounds of appeal read as under :- 1) The Ld.…

Redefine Corporate Services P.Ltd, Mumbai vs. DCIT Cen Cir 2(4), Mumbai

In the result, the assessee’s appeal stands partly allowed

ITA 7445/MUM/2016[2010-11]Status: DisposedITAT Mumbai27 Oct 2021AY 2010-11

Bench: Shri Shamim Yahya (Am) & Shri Pavan Kumar Gadale (Jm)

Section 115JSection 131Section 132(1)Section 133ASection 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 7445/Mum/2016 (Assessment Year 2010-11) Vs. DCIT,CC-2(4) Redefine Corporate Services P.Ltd. (Formerly known as Redefine Aaykar Bhawan Properties P.Ltd.) M.K.Road 701, B Wing, Godrej Colliseum Mumbai-400 020. Behind Everard Nagar, Off Eastern Express Highway, Mumbai-400022 PAN : AAECR0183Q (Appellant) (Respondent) Assessee by Shri Paresh Shaparia Department by Shri Manoj Kumar Singh Date of Hearing 23.08.2021 Date of Pronouncement 27.10.2021 O R D E R Per Shamim Yahya (AM) :- This…

Shri Rajeshhbhai Jivraj Desai, Mehsana vs. The Deputy Commissioner of Income Tax, Central Circle-2(1), Ahmedabad

In the result, the appeal of the assessee is allowed in part

ITA 2291/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad21 Jan 2020AY 2013-14

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 2291/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2013-2014 Shri Rajeshbhai Jivraj Desai, D.C.I.T., Prop. M/S.Rajiv Enterprise, Vs. Central Circle-2(1), 5 Ashoknagar Society, Ahmedabad. Radhanpur Road, Mehsana.

For Appellant: Shri S.N. Divetia, A.RFor Respondent: Shri L.P. Jain, Sr.D.R
Section 132Section 132ASection 139Section 143(2)Section 143(3)Section 147Section 148Section 149Section 151Section 153

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 2291/AHD/2017 "नधा"रण वष"/Asstt. Year: 2013-2014 Shri Rajeshbhai Jivraj Desai, D.C.I.T., Prop. M/s.Rajiv Enterprise, Vs. Central Circle-2(1), 5 Ashoknagar Society, Ahmedabad. Radhanpur road, Mehsana. PAN: AAWPD3248B (Applicant) (Respondent) Assessee by : Shri S.N. Divetia, A.R Revenue by : Shri L.P. Jain, Sr.D.R सुनवाई क" तार"ख/Date of Hearing : 24/10/2019 घोषणा क" तार"ख /Date of Pronouncement: 21/01/2020 आ…

Vijay Mohan Gupta, New Delhi vs. ITO, New Delhi

In the result, appeal is partly allowed for statistical purposes

ITA 5754/DEL/2016[2007-08]Status: DisposedITAT Delhi22 Aug 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri Anadee Nath Misshra

For Appellant: Shri Manoj Patawari, CAFor Respondent: Shri N.K. Bansal, Sr. DR
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘G’: NEW DELHI) BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 5754/Del/2016 (Assessment Year: 2007-08) Shri Vijay Mohan Gupta, Income Tax Officer, New Delhi. Vs. Ward- 32(3), New Delhi. PAN No: AANPG6772G APPELLANT RESPONDENT Assessee by : Shri Manoj Patawari, CA Revenue by : Shri N.K. Bansal, Sr. DR ORDER PER ANADEE NATH MISSHRA, AM (A) This appeal by Assessee is filed against the impugned appellate order of Learned Commissioner of Income Tax (Appeals)-18, New Delhi, [“Ld. CIT(A)”, for short], da…