CIT v. P.V. Kalyanasundaram

282 ITR 259High Court2006#1004 most cited

What is CIT v. P.V. Kalyanasundaram authority for?

Seized loose sheets or unsigned documents discovered during a search operation possess admissible evidentiary value and can form the basis for income additions if corroborated by external evidence, such as matching payments, business records, or corroborative statements.

108

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2014 to 2026.

Also referred to as

CIT v. P.V. Kalyanasundaram · 282 ITR 259 · Section 132 · Section 153A · Section 292C · seized loose sheets · unsigned documents · evidentiary value · corroboration · additions to income · on-money transactions · unexplained cash

Also reported as

155 Taxmann 454

Sections most often in play

Section 143(3)Section 132Section 153ASection 292CSection 69CSection 69BSection 115BBESection 153C

Issues it is cited on

peak credit theorytransferee companysection 292csection 131(1a)section 158bdsection 132(4a)dumb documentssection 65bsection 65panchnamasection 34on-money

Judgments citing CIT v. P.V. Kalyanasundaram

Fathimuthu Amma Mills Limited, Nanguneri vs. ACIT, CC-1, Madurai

In the result, the appeals filed by the assessee in ITA Nos

ITA 123/CHNY/2021[2018-19]Status: DisposedITAT Chennai31 Jan 2022AY 2018-19

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri P. Sajit Kumar, JCIT
Section 132Section 143(2)Section 143(3)Section 147Section 69A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 118, 119, 120, 121, 122 & 123/CHNY/2021 िनधा"रण वष" /Assessment Years: 2013–14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 M/s. Fathimuthu Amma Mills The ACIT, Limited, v. Central Circle – 1, 69-70, Kalakad Road, Madurai. Soorankudi, Nanguneri – 627 108. PAN : AABCM 2302D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant…

Fathimuthu Amma Mills Limited, Nanguneri vs. ACIT, CC-1, Madurai

In the result, the appeals filed by the assessee in ITA Nos

ITA 122/CHNY/2021[2017-18]Status: DisposedITAT Chennai31 Jan 2022AY 2017-18

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri P. Sajit Kumar, JCIT
Section 132Section 143(2)Section 143(3)Section 147Section 69A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 118, 119, 120, 121, 122 & 123/CHNY/2021 िनधा"रण वष" /Assessment Years: 2013–14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 M/s. Fathimuthu Amma Mills The ACIT, Limited, v. Central Circle – 1, 69-70, Kalakad Road, Madurai. Soorankudi, Nanguneri – 627 108. PAN : AABCM 2302D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant…

Fathimuthu Amma Mills Limited, Nanguneri vs. ACIT, CC(1), Madurai

In the result, the appeals filed by the assessee in ITA Nos

ITA 121/CHNY/2021[2016-17]Status: DisposedITAT Chennai31 Jan 2022AY 2016-17

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri P. Sajit Kumar, JCIT
Section 132Section 143(2)Section 143(3)Section 147Section 69A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 118, 119, 120, 121, 122 & 123/CHNY/2021 िनधा"रण वष" /Assessment Years: 2013–14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 M/s. Fathimuthu Amma Mills The ACIT, Limited, v. Central Circle – 1, 69-70, Kalakad Road, Madurai. Soorankudi, Nanguneri – 627 108. PAN : AABCM 2302D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant…

Fathimuthu Amma Mills Limited, Nanguneri vs. ACIT, CC-1, Madurai

In the result, the appeals filed by the assessee in ITA Nos

ITA 120/CHNY/2021[2015-16]Status: DisposedITAT Chennai31 Jan 2022AY 2015-16

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri P. Sajit Kumar, JCIT
Section 132Section 143(2)Section 143(3)Section 147Section 69A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 118, 119, 120, 121, 122 & 123/CHNY/2021 िनधा"रण वष" /Assessment Years: 2013–14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 M/s. Fathimuthu Amma Mills The ACIT, Limited, v. Central Circle – 1, 69-70, Kalakad Road, Madurai. Soorankudi, Nanguneri – 627 108. PAN : AABCM 2302D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant…

Fathimuthu Amma Mills Limited, Nanguneri vs. ACIT, CC-1, Madurai

In the result, the appeals filed by the assessee in ITA Nos

ITA 119/CHNY/2021[2014-15]Status: DisposedITAT Chennai31 Jan 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri P. Sajit Kumar, JCIT
Section 132Section 143(2)Section 143(3)Section 147Section 69A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 118, 119, 120, 121, 122 & 123/CHNY/2021 िनधा"रण वष" /Assessment Years: 2013–14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 M/s. Fathimuthu Amma Mills The ACIT, Limited, v. Central Circle – 1, 69-70, Kalakad Road, Madurai. Soorankudi, Nanguneri – 627 108. PAN : AABCM 2302D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant…

Fathimuthu Amma Mills Limited, Nanguneri vs. ACIT, CC-1, Madurai

In the result, the appeals filed by the assessee in ITA Nos

ITA 118/CHNY/2021[2013-14]Status: DisposedITAT Chennai31 Jan 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri P. Sajit Kumar, JCIT
Section 132Section 143(2)Section 143(3)Section 147Section 69A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 118, 119, 120, 121, 122 & 123/CHNY/2021 िनधा"रण वष" /Assessment Years: 2013–14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 M/s. Fathimuthu Amma Mills The ACIT, Limited, v. Central Circle – 1, 69-70, Kalakad Road, Madurai. Soorankudi, Nanguneri – 627 108. PAN : AABCM 2302D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant…

The ACIT 4(1), Indore vs. Shri Ashwin Mehta, Indore

Appeals are dismissed

ITA 352/IND/2020[2011-12]Status: DisposedITAT Indore21 Dec 2021AY 2011-12

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year 2011-12

Section 143(3)Section 147

…same ratio was laid down in the case of Roop Kumar V/s Mohan Thedeni (Arising out of S.L.P. (C) No. 5835/2001) DATE OF JUDGMENT: 02/04/2003 (SC). We find that Hon’ble Madras High Court in the case of Commissioner of Income-tax v. P. V. Kalyanasundaram [2006] 282 ITR 259 (Mad) and Hon’ble Supreme Court in Civil appeal No. 4262 of ,2007 294 ITR 0049 (SC) have laid down the ratio that: - "The burden of proving actual consideration in such transaction is that of the revenue. The Tribunal had given factual finding and inter alia held that the Apex Court in K.P. Varghese v. ITO (1981) 131 ITR 597 (SC) held that the…

The ACIT 4 (1), Indore vs. M/S Sharthak Real Built P Ltd, Indore

Appeals are dismissed

ITA 351/IND/2020[2011-12]Status: DisposedITAT Indore21 Dec 2021AY 2011-12

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year 2011-12

Section 143(3)Section 147

…same ratio was laid down in the case of Roop Kumar V/s Mohan Thedeni (Arising out of S.L.P. (C) No. 5835/2001) DATE OF JUDGMENT: 02/04/2003 (SC). We find that Hon’ble Madras High Court in the case of Commissioner of Income-tax v. P. V. Kalyanasundaram [2006] 282 ITR 259 (Mad) and Hon’ble Supreme Court in Civil appeal No. 4262 of ,2007 294 ITR 0049 (SC) have laid down the ratio that: - "The burden of proving actual consideration in such transaction is that of the revenue. The Tribunal had given factual finding and inter alia held that the Apex Court in K.P. Varghese v. ITO (1981) 131 ITR 597 (SC) held that the…

Charminar Bottling Company Private Ltd., Nagpur vs. Assistant Commissioner of Income Tax, Hyderabad

In the result, appeal of the assessee is partly allowed in above terms

ITA 1344/HYD/2013[2006-07]Status: DisposedITAT Hyderabad20 May 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2006-07 Charminar Bottling Vs. Asst. Commissioner Of Company Pvt. Ltd., Income-Tax, Secunderabad. Circle – 8(1), Hyderabad. Pan – Aabcc2858E (Appellants) (Respondent) Assessee By: Smt. Kanika Jain Revenue By: Shri Rohit Mujumdar Date Of Hearing: 08/04/2021 Date Of Pronouncement: 20/05/2021 O R D E R Per L.P. Sahu, Am: This Appeal Filed By The Assessee For Ay 2006-07 Is Directed Against The Cit(A) - Iii, Hyderabad’S Order, Dated 12/07/2013 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961 ; In Short “The Act”.

For Appellant: Smt. Kanika JainFor Respondent: Shri Rohit Mujumdar
Section 143(3)Section 69

…neficiaries of the alleged deal regarding the alleged payment of cash or even any statement from Mis SMV Agencies Pvt. Ltd to confirm that they were the actual purchasers of the land. Refer: a. Commissioner of Income Tax, Salem vs. P. V. Kalyansundaram (2006) 282 ITR 259 (refer to judgment compendium page 3 para 6-7) 3. The entire addition is based on presumption and conjectures and the same is unsustainable in law. Refer: a. Lalchand Bhagat Ambica Ram v. CIT, Bihar and Orissa (1959) 371TR 288 (refer to judgment compendium page 162-163 para 25-27) b. Omar Salay Mohommed v. CIT, Madras (1959) 37 ITR 151 (refer to…

S.Suresh, Salem vs. ACIT Central Circle, Salem

In the result, the appeal filed by the assessee is treated as

ITA 942/CHNY/2019[2009-10]Status: DisposedITAT Chennai05 Feb 2021AY 2009-10

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.942/Chny/2019 ("नधा"रणवष" / Assessment Year: 2009-10) Mr. S.Suresh, Vs The Assistant Commissioner Of 7/16, Nallarayanpatty, Ariyanoor, Income Tax, Veerapandy, Central Circle, Salem-636 308. Salem. Pan:Azzps 9875M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.M.Srinivasa Rao, CITFor Respondent: 17.12.2020
Section 132Section 153A

…lar confession retracted only by a return of income, was accepted by the Madras High Court in 303 ITR 235 and deletion of amount treated as on-money held valid, observing that it is harsh and unequitable to tax a notional income. 6 While Madras High Court in 282 ITR 259 (affirmed by Supreme Court in 294 ITR 49) accepted a retraction of confession made on the basis ofa slip seized during search, in spite of transferor’s filing a revised return including ‘on-money, the Assistant Commissioner ought not to have rejected the retraction, on an incorrect view that it was made only on 20-12-2016. 7. The Department ought…

DCIT - CC- 6 (3), Mumbai vs. Shri Manoj M. Desai, Mumbai

In the result the revenues appeal stands dismissed

ITA 6301/MUM/2018[2011-12]Status: DisposedITAT Mumbai07 Dec 2020AY 2011-12

Bench: Making Addition, Despite The Fact That - A) The Assessee Has Never Made Any Request For Cross Examination During Assessment Proceeding & Thus Question Of Providing Of Opportunity Of Cross Examination Does Not Arise. B) Ld. Cit (A) Has Herself Mentioned That Shri Praveen Mishra Retracted His Statement Thereby Making Him Assessee'S Witness & Hence No Opportunity Of His Cross Examination Was Required Rather It Was Assessee'S Onus To Produce Him Before The Ao For Cross Examination.

Section 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 153Section 153ASection 69

…THE INCOME TAX APPELLATE TRIBUNAL “D” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Ramlal Negi (JM) I.T.A. No. 6301/Mum/2018 (Assessment Year 2011-12) DCIT, Central Circle-6(3) Shri Manoj M. Desai Vs. Room No. 1926, 19th 204, Sahyadri Floor, Air India Building Neelkanth Vally Nariman Point Complex, 7th Road Mumbai-400 021. Rajawadi Mumbai-400 077. PAN : ABBPD2066K (Appellant) (Respondent) Assessee by Shri Nishit Gandhi Department by Shri Deepakant Prasad Date of Hearing 29.10.2020 Date of Pronouncement 07.12.2020 O R D E R Per Shamim Yahya (AM) :- This appeal by the Revenue is directed against order of Lea…

ACIT Central Circle 2(1), Chennai vs. Arvinda Nandagopal, Chennai

In the result, the appeals filed by the Revenue are dismissed

ITA 1470/CHNY/2018[2013-14]Status: DisposedITAT Chennai13 Mar 2020AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.1468, 1469 & 1470/Chny/2018 ("नधा"रण वष" / Assessment Year: 2011-12 To 2013-14) Vs Shri Arvinda Nandagopal, The Asst. Commissioner Of No.6, 6Th Street, Rutland Gate, Income Tax, Corporate Circle – 21), Chennai – 600 006. Chennai. Pan: Aafpa6259G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Srinivasa Rao, Cit ""यथ" क" ओर से/Respondent By : Shri K.M. Mohandass, Ca सुनवाई क" तार"ख/Date Of Hearing : 23.01.2020 घोषणा क" तार"ख /Date Of Pronouncement : 13.03.2020 आदेश /O R D E R Per Inturi Rama Rao:

For Appellant: Shri Srinivasa Rao, CITFor Respondent: Shri K.M. Mohandass, CA
Section 132Section 132(4)

…n record by the Department. In the absence of any corroborative evidence, the contents in the loose sheets cannot be relied upon as held by numerous decisions. For example, the Hon’ble Madras High Court in the case of CIT vs. P.V. Kalyana Sundaram reported in 282 ITR 259, which is confirmed by the Hon’ble Supreme Court in the case of CIT vs. P.V. Kalyana Sundaram reported in 294 ITR 49 and the Hon’ble Delhi High Court in the case of CIT vs. Ved Prakash Choudhary reported in 305 ITR 245 and the Hon’ble Allahabad High Court in the case of Ajay Gupta vs. CIT reported in 185 DTR 217 following his earlier decision in…

ACIT Central Circle 2(1), Chennai vs. Arvinda Nandagopal, Chennai

In the result, the appeals filed by the Revenue are dismissed

ITA 1469/CHNY/2018[2012-13]Status: DisposedITAT Chennai13 Mar 2020AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.1468, 1469 & 1470/Chny/2018 ("नधा"रण वष" / Assessment Year: 2011-12 To 2013-14) Vs Shri Arvinda Nandagopal, The Asst. Commissioner Of No.6, 6Th Street, Rutland Gate, Income Tax, Corporate Circle – 21), Chennai – 600 006. Chennai. Pan: Aafpa6259G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Srinivasa Rao, Cit ""यथ" क" ओर से/Respondent By : Shri K.M. Mohandass, Ca सुनवाई क" तार"ख/Date Of Hearing : 23.01.2020 घोषणा क" तार"ख /Date Of Pronouncement : 13.03.2020 आदेश /O R D E R Per Inturi Rama Rao:

For Appellant: Shri Srinivasa Rao, CITFor Respondent: Shri K.M. Mohandass, CA
Section 132Section 132(4)

…n record by the Department. In the absence of any corroborative evidence, the contents in the loose sheets cannot be relied upon as held by numerous decisions. For example, the Hon’ble Madras High Court in the case of CIT vs. P.V. Kalyana Sundaram reported in 282 ITR 259, which is confirmed by the Hon’ble Supreme Court in the case of CIT vs. P.V. Kalyana Sundaram reported in 294 ITR 49 and the Hon’ble Delhi High Court in the case of CIT vs. Ved Prakash Choudhary reported in 305 ITR 245 and the Hon’ble Allahabad High Court in the case of Ajay Gupta vs. CIT reported in 185 DTR 217 following his earlier decision in…

ACIT Central Circle 2(1), Chennai vs. Arvinda Nandagopal, Chennai

In the result, the appeals filed by the Revenue are dismissed

ITA 1468/CHNY/2018[2011-12]Status: DisposedITAT Chennai13 Mar 2020AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.1468, 1469 & 1470/Chny/2018 ("नधा"रण वष" / Assessment Year: 2011-12 To 2013-14) Vs Shri Arvinda Nandagopal, The Asst. Commissioner Of No.6, 6Th Street, Rutland Gate, Income Tax, Corporate Circle – 21), Chennai – 600 006. Chennai. Pan: Aafpa6259G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Srinivasa Rao, Cit ""यथ" क" ओर से/Respondent By : Shri K.M. Mohandass, Ca सुनवाई क" तार"ख/Date Of Hearing : 23.01.2020 घोषणा क" तार"ख /Date Of Pronouncement : 13.03.2020 आदेश /O R D E R Per Inturi Rama Rao:

For Appellant: Shri Srinivasa Rao, CITFor Respondent: Shri K.M. Mohandass, CA
Section 132Section 132(4)

…n record by the Department. In the absence of any corroborative evidence, the contents in the loose sheets cannot be relied upon as held by numerous decisions. For example, the Hon’ble Madras High Court in the case of CIT vs. P.V. Kalyana Sundaram reported in 282 ITR 259, which is confirmed by the Hon’ble Supreme Court in the case of CIT vs. P.V. Kalyana Sundaram reported in 294 ITR 49 and the Hon’ble Delhi High Court in the case of CIT vs. Ved Prakash Choudhary reported in 305 ITR 245 and the Hon’ble Allahabad High Court in the case of Ajay Gupta vs. CIT reported in 185 DTR 217 following his earlier decision in…

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

…icate for the A.Y. 2007-08 of Shri Rahul Kalsi. Contents of ‘Case Law Book’: 1. Order of Hon’ble Supreme court in CIT Vs. P.V. Kalayansundraram (2007) 294 ITR 49/164 Taxman 78 confirming the decision of Madras High Court in CIT Vs. P.V. Kalyansundaram (2006) 282 ITR 259/155. 2. Order in the case of Paramjit Singh vs. ITO (2010), 323 ITR 588 of Punjab and Haryana Court followed in Sunita Dhadda Vs. Dy. CIT, 2013(Jaipur-Tribunal) by ITAT Jaipur. 3. Order of Rajasthan High Court in the case of CIT Vs. Sunita Dhadda, shri Padam Chand Dhadda And Smt. Vijay Laxmi Dhadda, D.B. Income Tax Appeal No. 197/2012, D.B. Incom…

Karuturi Vijaya Bharathi, Guntur vs. The Income Tax Officer, Ward-1(1), Guntur

In the result, appeal filed by the assessee is allowed

ITA 264/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam14 Aug 2019AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blesmt. Karuturi Vijaya Bharathi, Vs. Ito, Ward-1(1), D.No. 1-2-8, Presidency Guntur. Apartment, 1St Floor, 1St Line, Jkc Nagar, Guntur. Pan No. Blupk 0068 C (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER Smt. Karuturi Vijaya Bharathi, vs. ITO, Ward-1(1), D.No. 1-2-8, Presidency Guntur. Apartment, 1st Floor, 1st Line, JKC Nagar, Guntur. PAN No. BLUPK 0068 C (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 29/07/2019. Date of pronouncement : 14/08/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Commissi…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 170/CHNY/2019[2014-15]Status: DisposedITAT Chennai31 Jul 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/CHNY/2019 "नधा"रण वष" /Assessment years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai. [PAN ABJPN 6222H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. Nos.164, 165, 166, 167, 168, 169 &…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 169/CHNY/2019[2013-14]Status: DisposedITAT Chennai31 Jul 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/CHNY/2019 "नधा"रण वष" /Assessment years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai. [PAN ABJPN 6222H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. Nos.164, 165, 166, 167, 168, 169 &…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 168/CHNY/2019[2012-13]Status: DisposedITAT Chennai31 Jul 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/CHNY/2019 "नधा"रण वष" /Assessment years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai. [PAN ABJPN 6222H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. Nos.164, 165, 166, 167, 168, 169 &…