CIT v. Raj Kumar Arora

52 Taxmann.com 172High Court2014#337 most cited

What is CIT v. Raj Kumar Arora authority for?

In search assessments conducted under Section 153A, additions can be made to the returned income for unabated assessment years even in the absence of incriminating material found during the search operation. This ruling was in favor of the revenue.

253

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Raj Kumar Arora · Raj Kumar Arora · Section 153A · search assessment · incriminating material · additions without incriminating material · unabated assessment · Section 132 · scope of assessment 153A · search and seizure assessment

Also reported as

367 ITR 517

Sections most often in play

Section 153ASection 132Section 143(3)Section 143(2)Section 148Section 1961Section 132(4)Section 147

Issues it is cited on

abatement of assessmentsection 153a(1)(a)section 153a(1)(b)section 144basection 142(2a)shell companyblock periodsection 153bsection 153a(1)section 132asection 271dsection 132(1)

Judgments citing CIT v. Raj Kumar Arora

Country Infrastructures Private Limited, Noida vs. DCIT, CC-1, Noida

In the result, the appeal of the revenue is dismissed

ITA 1166/DEL/2021[2015-16]Status: DisposedITAT Delhi04 Dec 2024AY 2015-16

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

…ng material for making an addition by the ld AO. The ld CIT(A) observed that though various Hon'ble High Courts had rendered decision qua this issue in favour of the assessee, the Hon‟ble Allahabad High Court in the case of CIT Vs. Raj Kumar Arora reported in 367 ITR 517 (All) had held the issue in favour of the revenue. Accordingly, by following the decision of the Hon‟ble Allahabad High Court, the ld CIT(A) dismissed the ground of the assessee by stating that there is no need of any existence of incriminating material to make any addition in respect of unabated assessment as on the date of search. This being a…

Country Infrastructure Private Limited, Noida vs. DCIT, CC-1, Noida

In the result, the appeal of the revenue is dismissed

ITA 1165/DEL/2021[2014-15]Status: DisposedITAT Delhi04 Dec 2024AY 2014-15

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Mukesh Kumar Jhan, CIT DR
Section 132Section 143(3)Section 153ASection 153D

…ng material for making an addition by the ld AO. The ld CIT(A) observed that though various Hon'ble High Courts had rendered decision qua this issue in favour of the assessee, the Hon‟ble Allahabad High Court in the case of CIT Vs. Raj Kumar Arora reported in 367 ITR 517 (All) had held the issue in favour of the revenue. Accordingly, by following the decision of the Hon‟ble Allahabad High Court, the ld CIT(A) dismissed the ground of the assessee by stating that there is no need of any existence of incriminating material to make any addition in respect of unabated assessment as on the date of search. This being a…

M/S Kesarwani Zarda Bhandar, Allahabad vs. JCIT(C.C), Allahabad

In the result the appeal of the assessee is dismissed

ITA 93/ALLD/2023[2009-10]Status: DisposedITAT Allahabad22 Nov 2024AY 2009-10
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Dr Neel Jain CIT(DR)
Section 132Section 145(3)Section 153ASection 250

…ision of the ITAT in setting aside the assessment completed under section 153A of the Income Tax Act, by not A.Ys. 2004-05 to 2009-10 Kesarwani Zarda Bhandar following the decision of Hon’ble Allahabad High Court in the case of CIT vs. Raj Kumar Arora (2014) 367 ITR 517 (All), wherein the Hon’ble Allahabad High Court had held that the ld. AO had the powers to re-assess the returns of the assessee, not only for the undisclosed income which was found during the search operation, but also with regard to the material that was available at the time of the original assessment and furthermore, whether the ld. AO had th…

Kesarwani Zarda Bhandar, Allahabad vs. JCIT(C.C), Allahabad

In the result the appeal of the assessee is dismissed

ITA 92/ALLD/2023[2008-09]Status: DisposedITAT Allahabad22 Nov 2024AY 2008-09
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Dr Neel Jain CIT(DR)
Section 132Section 145(3)Section 153ASection 250

…ision of the ITAT in setting aside the assessment completed under section 153A of the Income Tax Act, by not A.Ys. 2004-05 to 2009-10 Kesarwani Zarda Bhandar following the decision of Hon’ble Allahabad High Court in the case of CIT vs. Raj Kumar Arora (2014) 367 ITR 517 (All), wherein the Hon’ble Allahabad High Court had held that the ld. AO had the powers to re-assess the returns of the assessee, not only for the undisclosed income which was found during the search operation, but also with regard to the material that was available at the time of the original assessment and furthermore, whether the ld. AO had th…

Kesarwani Zarda Bhandar, Allahabad vs. JCIT(C.C), Allahabad

In the result the appeal of the assessee is dismissed

ITA 91/ALLD/2023[2007-08]Status: DisposedITAT Allahabad22 Nov 2024AY 2007-08
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Dr Neel Jain CIT(DR)
Section 132Section 145(3)Section 153ASection 250

…ision of the ITAT in setting aside the assessment completed under section 153A of the Income Tax Act, by not A.Ys. 2004-05 to 2009-10 Kesarwani Zarda Bhandar following the decision of Hon’ble Allahabad High Court in the case of CIT vs. Raj Kumar Arora (2014) 367 ITR 517 (All), wherein the Hon’ble Allahabad High Court had held that the ld. AO had the powers to re-assess the returns of the assessee, not only for the undisclosed income which was found during the search operation, but also with regard to the material that was available at the time of the original assessment and furthermore, whether the ld. AO had th…

Kesarwani Zarda Bhandar, Allahabad vs. JCIT(C.C), Allahabad

In the result the appeal of the assessee is dismissed

ITA 90/ALLD/2023[2006-07]Status: DisposedITAT Allahabad22 Nov 2024AY 2006-07
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Dr Neel Jain CIT(DR)
Section 132Section 145(3)Section 153ASection 250

…ision of the ITAT in setting aside the assessment completed under section 153A of the Income Tax Act, by not A.Ys. 2004-05 to 2009-10 Kesarwani Zarda Bhandar following the decision of Hon’ble Allahabad High Court in the case of CIT vs. Raj Kumar Arora (2014) 367 ITR 517 (All), wherein the Hon’ble Allahabad High Court had held that the ld. AO had the powers to re-assess the returns of the assessee, not only for the undisclosed income which was found during the search operation, but also with regard to the material that was available at the time of the original assessment and furthermore, whether the ld. AO had th…

Kesarwani Zarda Bhandar, Allahabad vs. JCIT(C.C.), Allahabad

In the result the appeal of the assessee is dismissed

ITA 89/ALLD/2023[2005-06]Status: DisposedITAT Allahabad22 Nov 2024AY 2005-06
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Dr Neel Jain CIT(DR)
Section 132Section 145(3)Section 153ASection 250

…ision of the ITAT in setting aside the assessment completed under section 153A of the Income Tax Act, by not A.Ys. 2004-05 to 2009-10 Kesarwani Zarda Bhandar following the decision of Hon’ble Allahabad High Court in the case of CIT vs. Raj Kumar Arora (2014) 367 ITR 517 (All), wherein the Hon’ble Allahabad High Court had held that the ld. AO had the powers to re-assess the returns of the assessee, not only for the undisclosed income which was found during the search operation, but also with regard to the material that was available at the time of the original assessment and furthermore, whether the ld. AO had th…

M/S Kesarwani Jarda Bhandar, Allahabad vs. Joint Commissioner of Income Tax Central Circle, Allahabad

In the result the appeal of the assessee is dismissed

ITA 80/ALLD/2023[F.Y. 2004-05]Status: DisposedITAT Allahabad22 Nov 2024
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Dr Neel Jain CIT(DR)
Section 132Section 145(3)Section 153ASection 250

…ision of the ITAT in setting aside the assessment completed under section 153A of the Income Tax Act, by not A.Ys. 2004-05 to 2009-10 Kesarwani Zarda Bhandar following the decision of Hon’ble Allahabad High Court in the case of CIT vs. Raj Kumar Arora (2014) 367 ITR 517 (All), wherein the Hon’ble Allahabad High Court had held that the ld. AO had the powers to re-assess the returns of the assessee, not only for the undisclosed income which was found during the search operation, but also with regard to the material that was available at the time of the original assessment and furthermore, whether the ld. AO had th…

Dy. Commissioner of Income Tax Central Circle, Allahabad vs. M/S Kesarwani Zarda Bhanadar, Allahabad

In the result, Department’s appeal in ITA No

ITA 90/ALLD/2016[2011-12]Status: DisposedITAT Allahabad22 Nov 2024AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2011-12 Dy. Commissioner Of Income Tax, Vs. M/S Kesarwani Zarda Bhandar, Central Circle, Allahabad Sahson, Allahabad Pan: Aadfk6279N (Appellant) (Respondent) A.Y. 2012-13 Asstt. Commissioner Of Income- Vs. M/S Kesarwani Zarda Bhandar, Tax, Central Circle, Allahabad Sahson, Allahabad Pan: Aadfk6279N (Appellant) (Respondent)

For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Dr. Neel Jain, CIT DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2011-12 Dy. Commissioner of Income Tax, vs. M/s Kesarwani Zarda Bhandar, Central Circle, Allahabad Sahson, Allahabad PAN: AADFK6279N (Appellant) (Respondent) A.Y. 2012-13 Asstt. Commissioner of Income- vs. M/s Kesarwani Zarda Bhandar, tax, Central Circle, Allahabad Sahson, Allahabad PAN: AADFK6279N (Appellant) (Respondent) Assessee by: Sh. Praveen Godbole, C.A. Revenue by: Sh. Dr. Neel Jain, CIT DR Date of hearing: 29.08.2024 Date of pronouncement…

Asstt. Commissioner of Income Tax Central Circle, Allahabad vs. M/S Kesarwani Zarda Bhandar, Allahabad

In the result, Department’s appeal in ITA No

ITA 481/ALLD/2015[2012-13]Status: DisposedITAT Allahabad22 Nov 2024AY 2012-13

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2011-12 Dy. Commissioner Of Income Tax, Vs. M/S Kesarwani Zarda Bhandar, Central Circle, Allahabad Sahson, Allahabad Pan: Aadfk6279N (Appellant) (Respondent) A.Y. 2012-13 Asstt. Commissioner Of Income- Vs. M/S Kesarwani Zarda Bhandar, Tax, Central Circle, Allahabad Sahson, Allahabad Pan: Aadfk6279N (Appellant) (Respondent)

For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Dr. Neel Jain, CIT DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2011-12 Dy. Commissioner of Income Tax, vs. M/s Kesarwani Zarda Bhandar, Central Circle, Allahabad Sahson, Allahabad PAN: AADFK6279N (Appellant) (Respondent) A.Y. 2012-13 Asstt. Commissioner of Income- vs. M/s Kesarwani Zarda Bhandar, tax, Central Circle, Allahabad Sahson, Allahabad PAN: AADFK6279N (Appellant) (Respondent) Assessee by: Sh. Praveen Godbole, C.A. Revenue by: Sh. Dr. Neel Jain, CIT DR Date of hearing: 29.08.2024 Date of pronouncement…

Shashi Agarwal, Lucknow vs. DCIT-1, Lucknow

In the result, these two appeals are treated as allowed for statistical purposes

ITA 199/LKW/2023[2016-17]Status: DisposedITAT Lucknow07 Oct 2024AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 144Section 153ASection 68Section 69Section 69C

…id impugned appellate orders, each dated 25/04/2023 should be deleted. (B.2) Learned D.R. for Revenue submitted that impugned appellate orders of learned CIT(A) were passed following order of Hon'ble Allahabad High Court in the case of CIT vs. Rajkumar Arora 367 ITR 517 (Allahabad). He also submitted that the impugned appellate orders of the learned CIT(A) also took support from decisions reported in CIT vs. K. P. Ummer 413 ITR 251 (Kar), CIT vs. Ormo Marble Palace P Ltd. 308 CTR 584 (Ker.), Sunny Jacob Jewellers and Wedding Center vs. DCIT 362 ITR 664 (Ker.) and E. N. Gopakumar [2016] 75 taxmann.com 215 (Kerala…

Shashi Agarwal, Lucknow vs. DCIT, Central Circle-1, Lucknow

In the result, these two appeals are treated as allowed for statistical purposes

ITA 198/LKW/2023[2015-16]Status: DisposedITAT Lucknow07 Oct 2024AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 144Section 153ASection 68Section 69Section 69C

…id impugned appellate orders, each dated 25/04/2023 should be deleted. (B.2) Learned D.R. for Revenue submitted that impugned appellate orders of learned CIT(A) were passed following order of Hon'ble Allahabad High Court in the case of CIT vs. Rajkumar Arora 367 ITR 517 (Allahabad). He also submitted that the impugned appellate orders of the learned CIT(A) also took support from decisions reported in CIT vs. K. P. Ummer 413 ITR 251 (Kar), CIT vs. Ormo Marble Palace P Ltd. 308 CTR 584 (Ker.), Sunny Jacob Jewellers and Wedding Center vs. DCIT 362 ITR 664 (Ker.) and E. N. Gopakumar [2016] 75 taxmann.com 215 (Kerala…

Assistant Commissioner of Income Tax Central Circle1-(2), Hyderabad vs. M/S. Vpr Mining Infrastructure Pvt Ltd, Hyderabad

In the result, appeal of the Revenue is dismissed

ITA 89/HYD/2021[2012-13]Status: DisposedITAT Hyderabad23 Sept 2024AY 2012-13

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri S.K.Gupta, ARFor Respondent: Shri Kumar Pranav, CIT, DR
Section 143(2)Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No. 89/Hyd/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) Asst.Commissioner of Vs. M/s VPR Mining Infrastructure Pvt. Ltd. Income Tax Hyderabad Central Circle-1(2) [PAN : AACCV6733A] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri S.K.Gupta, AR रधजस्‍व द्वधरध/Revenue by: Shri Kumar Pranav, CIT, DR सुिवधई की तधरीख/Date of hearing: 06/08/2024 घोर्णध की तधरी…

ACIT, New Delhi vs. Sh Mahagun India Pvt. Ltd., Delhi

ITA 3662/DEL/2012[2006-07]Status: DisposedITAT Delhi10 Sept 2024AY 2006-07

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…On the issue of additions made in absence of incriminating materials, the ld. DRrelied on the decision of the Hon’bleKerala High Court in the case of E.N. Gopakumar 75 Taxmann.com 215, Hon'ble High Court of Allahabad in the cases of CIT VS. Raj Kumar Arora 52 Taxmann.com 172 and CIT Vs. Kesarwani Zarda BhandarSahson ITA No. 270 of 2014 and other cases. On merits of the additions, the ld DR could not controvert the findings of the ld. CIT(A). 21. We have carefully perused the orders of the authorities below. Having heard the rival submissions and perusing the relevant material on record we note that the sea…

ACIT, New Delhi vs. Sh Mahagun India Pvt. Ltd., Delhi

ITA 3661/DEL/2012[2005-06]Status: DisposedITAT Delhi10 Sept 2024AY 2005-06

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…On the issue of additions made in absence of incriminating materials, the ld. DRrelied on the decision of the Hon’bleKerala High Court in the case of E.N. Gopakumar 75 Taxmann.com 215, Hon'ble High Court of Allahabad in the cases of CIT VS. Raj Kumar Arora 52 Taxmann.com 172 and CIT Vs. Kesarwani Zarda BhandarSahson ITA No. 270 of 2014 and other cases. On merits of the additions, the ld DR could not controvert the findings of the ld. CIT(A). 21. We have carefully perused the orders of the authorities below. Having heard the rival submissions and perusing the relevant material on record we note that the sea…

Mahagun India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2819/DEL/2012[2006-07]Status: DisposedITAT Delhi10 Sept 2024AY 2006-07

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…On the issue of additions made in absence of incriminating materials, the ld. DRrelied on the decision of the Hon’bleKerala High Court in the case of E.N. Gopakumar 75 Taxmann.com 215, Hon'ble High Court of Allahabad in the cases of CIT VS. Raj Kumar Arora 52 Taxmann.com 172 and CIT Vs. Kesarwani Zarda BhandarSahson ITA No. 270 of 2014 and other cases. On merits of the additions, the ld DR could not controvert the findings of the ld. CIT(A). 21. We have carefully perused the orders of the authorities below. Having heard the rival submissions and perusing the relevant material on record we note that the sea…

Mahugun India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2818/DEL/2012[2005-06]Status: DisposedITAT Delhi10 Sept 2024AY 2005-06

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…On the issue of additions made in absence of incriminating materials, the ld. DRrelied on the decision of the Hon’bleKerala High Court in the case of E.N. Gopakumar 75 Taxmann.com 215, Hon'ble High Court of Allahabad in the cases of CIT VS. Raj Kumar Arora 52 Taxmann.com 172 and CIT Vs. Kesarwani Zarda BhandarSahson ITA No. 270 of 2014 and other cases. On merits of the additions, the ld DR could not controvert the findings of the ld. CIT(A). 21. We have carefully perused the orders of the authorities below. Having heard the rival submissions and perusing the relevant material on record we note that the sea…

DCIT, Central Circle, Gurugram vs. Frost Falcon Distelleries Ltd, New Delhi

The appeals are dismissed

ITA 7712/DEL/2018[2007-08]Status: DisposedITAT Delhi27 Aug 2024AY 2007-08

Bench: Sh. M. Balaganesh & Shri Anubhav Sharmai.T.A. No. 7711/Del/2018 (A.Y 2006-07) I.T.A. No. 7712/Del/2018 (A.Y 2007-08)

For Appellant: Sh. V. K. Bindal, CA and Ms
Section 139Section 143ASection 147Section 153ASection 68

…1 ITA No.7711 & 7712/Del/2018 DCIT Vs. Frost Falcon Distilleries Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER I.T.A. No. 7711/DEL/2018 (A.Y 2006-07) I.T.A. No. 7712/DEL/2018 (A.Y 2007-08) DCIT Frost Falcon Distilleries Central Circle, 7th Floor, Vs. Ltd. HSIIDC Building, Udyog C-654, New Friends Vihar, Phase-V, Gurgaon, Colony, New Delhi Haryana PAN No. AAACF0434C (APPELLANT) (RESPONDENT) Assessee by : Sh. V. K. Bindal, CA and Ms. Rinky Sharma, ITP Department Sh. T James Singson, CIT DR by: and Sh…

DCIT, Central Circle, Gurugram vs. Frost Falcon Distelleries Ltd, New Delhi

The appeals are dismissed

ITA 7711/DEL/2018[2006-07]Status: DisposedITAT Delhi27 Aug 2024AY 2006-07

Bench: Sh. M. Balaganesh & Shri Anubhav Sharmai.T.A. No. 7711/Del/2018 (A.Y 2006-07) I.T.A. No. 7712/Del/2018 (A.Y 2007-08)

For Appellant: Sh. V. K. Bindal, CA and Ms
Section 139Section 143ASection 147Section 153ASection 68

…1 ITA No.7711 & 7712/Del/2018 DCIT Vs. Frost Falcon Distilleries Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER I.T.A. No. 7711/DEL/2018 (A.Y 2006-07) I.T.A. No. 7712/DEL/2018 (A.Y 2007-08) DCIT Frost Falcon Distilleries Central Circle, 7th Floor, Vs. Ltd. HSIIDC Building, Udyog C-654, New Friends Vihar, Phase-V, Gurgaon, Colony, New Delhi Haryana PAN No. AAACF0434C (APPELLANT) (RESPONDENT) Assessee by : Sh. V. K. Bindal, CA and Ms. Rinky Sharma, ITP Department Sh. T James Singson, CIT DR by: and Sh…

Deepa Gupta, Hyderabad vs. ACIT, Central Circle-3(1), Hyderabad

In the result, all the appeals are allowed

ITA 59/HYD/2023[2012-13]Status: DisposedITAT Hyderabad18 Jul 2024AY 2012-13

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

For Appellant: Advocate Narahari BiswalFor Respondent: Shri CH Rajeswara Reddy, DR
Section 10(38)Section 132Section 143Section 143(3)Section 153ASection 68

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 59/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2012-13) Smt. Deepa Gupta, Vs. ACIT, Central Circle – 3(1), H. No. 23, 8-2-618/G/1 and 2, Hyderabad Road No. 11, Banjara Hills, Hyderabad 500003 PAN:AAGPG9555N िनधा""रती "ारा/Assessee by: Advocate Narahari Biswal राज" व "ारा/Revenue by: Shri CH Rajeswara Reddy, DR सुनवाई की तारीख/Date of hearing: 01/07/2024 घोषणा की तारीख/Pronouncement on: 18/07/2024 आदेश / O…