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

Issues it is cited on

abatement of assessment section 153a(1)(a)section 153a(1)(b)section 144ba section 142(2a)shell company block period section 153b section 153a(1)section 132a section 271d section 132(1)

Judgments citing CIT v. Raj Kumar Arora

Plantium Holding P Ltd, Chennai vs. DCIT, Central Circle III(4), Chennai

In the result, the appeal stands partly allowed

ITA 3436/CHNY/2018[2008-09]Status: DisposedITAT Chennai17 May 2024AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.3436/Chny/2018 (िनधा"रण वष" / Assessment Year: 2008-09) M/S Platinum Holdings Private Ltd. Dcit बनाम/ No.2/1, Abu Garden, Omr Road, Central Circle-3(4) Vs. Navalur, Chennai-600 103. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcp-8781-D (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Shri P. Murali Mohan Rao (Ca)-Ld. Ar !"थ"कीओरसे/ Respondent By : Smt. Komali Krishna (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-02-2024 घोषणाकीतारीख /Date Of Pronouncement : 17-05-2024

For Appellant: Shri P. Murali Mohan Rao (CA)-Ld. ARFor Respondent: Smt. Komali Krishna (CIT)- Ld. DR

Section 132Section 153A

…ontinental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 58 Taxmann.com 78 (Bombay) (iv) CIT v. Kabul Chawla [2015] 61 Taxmann.com 412 (Delhi) (v) Pr. CIT v. Kurele Paper Mills (P.) Ltd. [2017] 81 Taxmann.com 82 (Delhi) (vi) CIT v. Raj Kumar Arora [2014] 52 Taxmann.com 172 (Allahabad) (vii) Om Shakthy Agencies (Madras) (P.) Ltd. v. DCIT [2016] 66 Taxmann.com 287 (Chennai Tribunal) (vii) All Cargo Global Logistics Ltd. v. Dy. CIT [2012] 137 ITD 287/23 Taxmann.com 103 (Mum) (SB). (ix) Pr.CIT v. Meeta Gutgutia (2017) 395 ITR 526/82 Taxamann.com 287 (Del) 6. In Pr. CIT v. Meeta Gutgutia [2017] 395 ITR 526 / 82…

Kusum Lata, Noida vs. DCIT, Central Circle, Noida

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

ITA 877/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Apr 2024AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 132Section 143(3)Section 153ASection 54FSection 69

…e decision of CIT vs. Kabul Chawla, 380 ITR 573 (Delhi) and various other case laws. The Ld. CIT(A) dismissed the grounds raised by the assessee by relying on various case laws including Hon’ble Allahabad High Court in the case of CIT Vs. Raj Kumar Arora, 367 ITR 517 (Allahabad). 13. With regard to merits of additions made by the Assessing Officer, he sustained the additions by relying on the findings of the Assessing Officer. 14. Aggrieved with the above order, the assessee is in appeal before us with grounds of appeal mentioned in para no 3 above. 15. At the time of hearing, the Ld. AR submitted that a…

Kusum Lata, Noida vs. DCIT, Central Circle, Noida

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

ITA 876/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Apr 2024AY 2012-13

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 132Section 143(3)Section 153ASection 54FSection 69

…e decision of CIT vs. Kabul Chawla, 380 ITR 573 (Delhi) and various other case laws. The Ld. CIT(A) dismissed the grounds raised by the assessee by relying on various case laws including Hon’ble Allahabad High Court in the case of CIT Vs. Raj Kumar Arora, 367 ITR 517 (Allahabad). 13. With regard to merits of additions made by the Assessing Officer, he sustained the additions by relying on the findings of the Assessing Officer. 14. Aggrieved with the above order, the assessee is in appeal before us with grounds of appeal mentioned in para no 3 above. 15. At the time of hearing, the Ld. AR submitted that a…

Kusum Lata, Noida vs. DCIT, Central Circle, Noida

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

ITA 875/DEL/2018[2011-12]Status: FixedITAT Delhi30 Apr 2024AY 2011-12

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 132Section 143(3)Section 153ASection 54FSection 69

…e decision of CIT vs. Kabul Chawla, 380 ITR 573 (Delhi) and various other case laws. The Ld. CIT(A) dismissed the grounds raised by the assessee by relying on various case laws including Hon’ble Allahabad High Court in the case of CIT Vs. Raj Kumar Arora, 367 ITR 517 (Allahabad). 13. With regard to merits of additions made by the Assessing Officer, he sustained the additions by relying on the findings of the Assessing Officer. 14. Aggrieved with the above order, the assessee is in appeal before us with grounds of appeal mentioned in para no 3 above. 15. At the time of hearing, the Ld. AR submitted that a…

Kusum Lata, Noida vs. DCIT, Central Circle, Noida

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

ITA 874/DEL/2018[2010-11]Status: FixedITAT Delhi30 Apr 2024AY 2010-11

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 132Section 143(3)Section 153ASection 54FSection 69

…e decision of CIT vs. Kabul Chawla, 380 ITR 573 (Delhi) and various other case laws. The Ld. CIT(A) dismissed the grounds raised by the assessee by relying on various case laws including Hon’ble Allahabad High Court in the case of CIT Vs. Raj Kumar Arora, 367 ITR 517 (Allahabad). 13. With regard to merits of additions made by the Assessing Officer, he sustained the additions by relying on the findings of the Assessing Officer. 14. Aggrieved with the above order, the assessee is in appeal before us with grounds of appeal mentioned in para no 3 above. 15. At the time of hearing, the Ld. AR submitted that a…

Kusum Lata, Noida vs. DCIT, Central Circle, Noida

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

ITA 873/DEL/2018[2009-10]Status: FixedITAT Delhi30 Apr 2024AY 2009-10

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 132Section 143(3)Section 153ASection 54FSection 69

…e decision of CIT vs. Kabul Chawla, 380 ITR 573 (Delhi) and various other case laws. The Ld. CIT(A) dismissed the grounds raised by the assessee by relying on various case laws including Hon’ble Allahabad High Court in the case of CIT Vs. Raj Kumar Arora, 367 ITR 517 (Allahabad). 13. With regard to merits of additions made by the Assessing Officer, he sustained the additions by relying on the findings of the Assessing Officer. 14. Aggrieved with the above order, the assessee is in appeal before us with grounds of appeal mentioned in para no 3 above. 15. At the time of hearing, the Ld. AR submitted that a…

ACIT, CC-2, Chandigarh vs. M/S Tjr Properties Pvt. Ltd., Chandigarh

ITA 145/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh19 Mar 2024AY 2017-18

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT DR

Section 132Section 132(1)Section 143(3)Section 153ASection 153A(1)(b)Section 153DSection 68

…holding so, the ld. CIT(A) has placed reliance on the decision of the Hon'ble Kerala High Court in the case of “CIT vs. KPUmmer”, (citation not given) in the impugned order; the decision of the Hon'ble Allahabad High Court in the case of ‘Rajkumar Arora’, 367 ITR 517 (Allahabad) ; the decision of the Hon'ble Kerala High Court in the case of ‘EN Gopakumar vs. CIT’, (2016) 75 taxman.com 215 and the decision of the Hon'ble Allahabad High Court in the case of ‘CIT vs. Kesarvani Zarda Bhandar’, ITA No.270/2014. The ld. Counsel for the Assessee, on this issue, has contended that the A.O. issued notice u/s 153A of…

M/S Tjr Properties Pvt. Ltd., Chandigarh vs. ACIT, CC-2, Chandigarh

ITA 5/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh05 Mar 2024AY 2017-18

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT DR

Section 132Section 132(1)Section 143(3)Section 153ASection 153A(1)(b)Section 153DSection 68

…holding so, the ld. CIT(A) has placed reliance on the decision of the Hon'ble Kerala High Court in the case of “CIT vs. KPUmmer”, (citation not given) in the impugned order; the decision of the Hon'ble Allahabad High Court in the case of ‘Rajkumar Arora’, 367 ITR 517 (Allahabad) ; the decision of the Hon'ble Kerala High Court in the case of ‘EN Gopakumar vs. CIT’, (2016) 75 taxman.com 215 and the decision of the Hon'ble Allahabad High Court in the case of ‘CIT vs. Kesarvani Zarda Bhandar’, ITA No.270/2014. The ld. Counsel for the Assessee, on this issue, has contended that the A.O. issued notice u/s 153A of…

The DCIT(Central)-I, Bhopal vs. M/S. Shriniwas Education Society, Bhopal

The appeals are dismissed

ITA 13/IND/2017[2012-13]Status: DisposedITAT Indore29 Feb 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.02 & 13/Ind/2017(Ays: 2011-12 & 2012-13) Dy. Commissioner Of Shriniwas Education बनाम/ Income-Tax, Society, Vs. (Central)-I, E-5, 3Rd Floor, Bhopal Tawa Complex, Bittan Market, Bhopal (Pan:Aaaas 7060 B) (Appellant/Revenue) (Respondent/Assessee)

Section 11Section 12ASection 13Section 132Section 153ASection 69B

…com 253 (A.P. and Telangana) : Lakshmi Constructions, (2014) 45 taxmann.com 248 (Guj) : Me & Mummy Hospital etc. which are not even by the jurisdictional High Courts ignoring the decision of Hon'ble Allahabad High Court in the case of CIT vs. Raj Kumar Arora (367 ITR 517), wherein, it has been held that addition can be made. 2. Ld. CIT(A) has erred in facts and circumstances of the case by deleting the addition of Rs. 1,28,000/- for assessment year 2011-12 made by the AO as society has violated the provisions of Section 13 of the Income-tax Act, 1961. 3. Ld. CIT(A) has erred in facts and circumstances of the cas…

M/S Tjr Properties Pvt. Ltd., Chandigarh vs. ACIT, CC-2, Chandigarh

In the result, the Appeal is partly allowed

ITA 738/CHANDI/2022[2016-17]Status: DisposedITAT Chandigarh22 Feb 2024AY 2016-17

Bench: Shri A.D. Jain & Shri Vikram Singh Yadav

For Appellant: Sh. Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT-DR

Section 132Section 132(1)Section 143(3)Section 153Section 153ASection 153A(1)(b)Section 153DSection 68

…he Id. CIT(A) has placed reliance on the decision of the Hon'ble Kerala High Court in the case of "CIT vs. KPUmmer", (citation not given); the decision of ITA 738/CHD/2022 A.Y. 2016-17 11 the Hon'ble Allahabad High Court in the case of 'Rajkumar Arora', 367 ITR 517 (Allahabad); the decision of the Hon'ble Kerala High Court in the case of 'EN Gopakumar vs. CIT', (2016) 75 taxman.com 215 and the decision of the Hon'ble Allahabad High Court in the case of 'CIT vs.Kesarvani Zarda Bhandar', ITA No.270/2014. The Id. Counsel for the Assessee, on this issue, has contended that the A.O. issued notice u/s 153A o…

M/S Tjr Properties Pvt. Ltd., Chandigarh vs. ACIT, CC-2, Chandigarh

In the result, the Appeal is partly allowed

ITA 4/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh16 Feb 2024AY 2015-16

Bench: Shri A.D. Jain & Shri Vikram Singh Yadav

For Appellant: Sh. Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT-DR

Section 132Section 132(1)Section 143(3)Section 153ASection 153A(1)(b)Section 153DSection 68

…uring the search. For holding so, the Id. CIT(A) has placed reliance on the decision of the Hon'ble Kerala High Court in the case of "CIT vs. KPUmmer", (citation not given); the decision of the Hon'ble Allahabad High Court in the case of 'Rajkumar Arora', 367 ITR 517 (Allahabad); the decision of the Hon'ble Kerala High Court in the case of 'EN Gopakumar vs. CIT', (2016) 75 taxman.com 215 and the decision of the Hon'ble Allahabad High Court in the case of 'CIT vs.Kesarvani Zarda Bhandar', ITA No.270/2014. The Id. Counsel for the Assessee, on this issue, has contended that the A.O. issued notice u/s 153A o…

M/S Tjr Properties Pvt. Ltd., Chandigarh vs. ACIT, CC-2, Chandigarh

ITA 3/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh02 Feb 2024AY 2014-15

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT DR

Section 132Section 132(1)Section 153ASection 153DSection 68

…holding so, the ld. CIT(A) has placed reliance on the decision of the Hon'ble Kerala High Court in the case of “CIT vs. KPUmmer”, (citation not given) in the impugned order; the decision of the Hon'ble Allahabad High Court in the case of ‘Rajkumar Arora’, 367 ITR 517 (Allahabad) ; the decision of the Hon'ble Kerala High Court in the case of ‘EN Gopakumar vs. CIT’, (2016) 75 taxman.com 215 and the decision of the Hon'ble Allahabad High Court in the case of ‘CIT vs. KesarvaniZardaBhandar’, ITA No.270/2014. The ld. Counsel for the Assessee, on this issue, has contended that the A.O. issued notice u/s 153A of t…

ACIT, CC-2, Chandigarh vs. M/S Tjr Properties Pvt. Ltd., Chandigarh

ITA 144/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh02 Feb 2024AY 2014-15

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT DR

Section 132Section 132(1)Section 153ASection 153DSection 68

…holding so, the ld. CIT(A) has placed reliance on the decision of the Hon'ble Kerala High Court in the case of “CIT vs. KPUmmer”, (citation not given) in the impugned order; the decision of the Hon'ble Allahabad High Court in the case of ‘Rajkumar Arora’, 367 ITR 517 (Allahabad) ; the decision of the Hon'ble Kerala High Court in the case of ‘EN Gopakumar vs. CIT’, (2016) 75 taxman.com 215 and the decision of the Hon'ble Allahabad High Court in the case of ‘CIT vs. KesarvaniZardaBhandar’, ITA No.270/2014. The ld. Counsel for the Assessee, on this issue, has contended that the A.O. issued notice u/s 153A of t…

Assistant Commissioner of Income Tax, Central Circle-3(1), Hyderabad vs. Virender Kumar Gupta, Hyderabad

In the result, all the appeals are allowed

ITA 47/HYD/2022[2012-13]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / Ita No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner Of [Pan: Aezpg9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [Pan: Aaspg1887D]

For Appellant: Shri K.C. Devdas, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 10(38)Section 132Section 143Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / ITA No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner of [PAN: AEZPG9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [PAN: AASPG1887D] निर्धारितीती द्वारा /Assessee by: Shri K.C. Devdas, AR राजस्‍वजस्‍व द्वारा /Revenue by: Ms. TH. Vijaya…

Narender Kumar Gupta, Hyderabad vs. Assisstant Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, all the appeals are allowed

ITA 46/HYD/2022[2013-14]Status: DisposedITAT Hyderabad18 Oct 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / Ita No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner Of [Pan: Aezpg9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [Pan: Aaspg1887D]

For Appellant: Shri K.C. Devdas, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 10(38)Section 132Section 143Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / ITA No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner of [PAN: AEZPG9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [PAN: AASPG1887D] निर्धारितीती द्वारा /Assessee by: Shri K.C. Devdas, AR राजस्‍वजस्‍व द्वारा /Revenue by: Ms. TH. Vijaya…

Narender Kumar Gupta, Hyderabad vs. Assistant Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, all the appeals are allowed

ITA 45/HYD/2022[2012-13]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / Ita No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner Of [Pan: Aezpg9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [Pan: Aaspg1887D]

For Appellant: Shri K.C. Devdas, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 10(38)Section 132Section 143Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / ITA No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner of [PAN: AEZPG9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [PAN: AASPG1887D] निर्धारितीती द्वारा /Assessee by: Shri K.C. Devdas, AR राजस्‍वजस्‍व द्वारा /Revenue by: Ms. TH. Vijaya…

Bikash Kumar Kedia, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, appeal of assessee is allowed

ITA 404/HYD/2020[2014-15]Status: DisposedITAT Hyderabad22 Sept 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, AR

Section 143(1)Section 143(2)Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 404/Hyd/2020 (निर्धारण वर्ष / Assessment Year: 2014-15) Sri Bikash Kumar Kedia, Asst. Commissioner of Hyderabad Vs. Income Tax, [PAN No. AFAPK8794E] Central Circle-3(1), Hyderabad अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा /Assessee by: Shri P. Murali Mohan Rao, AR राजस्‍वजस्‍व द्वारा Ms. TH. Vijaya Lakshmi, CIT-DR /Revenue by: सुनवाई ई की तारीखरीख/Date of hearing: 23/08/202…

Premlata Gupta, Delhi vs. ACIT, Central Circle, Karnal

In the result, appeal is partly allowed

ITA 767/DEL/2022[2012-13]Status: DisposedITAT Delhi06 Sept 2023AY 2012-13

Bench: Sh. Chandra Mohan Garg & Shri M. Balaganeshprem Lata Gupta Vs. Acit C-5/2A, Opp. Cc Colony Central Circle Rana Pratap Bagh Karnal Delhi – 110 007 Pan No. Aadpl 3023 F (Appellant) (Respondent) Assessee By Shri Ved Jain, Adv. Shri Aman Garg, C.A. Revenue By Shri Mukesh Kumar Jha, Cit-D.R. Date Of Hearing: 04.09.2023 Date Of Pronouncement: 06.09.2023

…id not controvert that the present A.Y. 2012-13 is the year where on the date of search, assessments were completed but he denied relief to the assessee by referring to the judgment of Hon’ble Allahabad High Court in the case of CIT vs. Raj Kumar Arora [2014] 367 ITR 517 and Hon’ble Kerala High Court in the case of E.N. Gopakumar vs. CIT (Central), [2016] 75 Taxman.com 215 (Kerala). However, now the issue has been settled by Hon’ble Supreme Court by rendering judgment in the case of PCIT vs. Abhisar Buildwell P. Ltd. (supra) approving the proposition of jurisdictional High Court in the case of CIT vs. Kabul Chawl…

Srinivasa Raju Kondraju, Nellore vs. DCIT, Central Circle-1(3), Hyderabad

In the result, appeal of the assessee is allowed

ITA 615/HYD/2022[2016-17]Status: DisposedITAT Hyderabad31 Jul 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri A. Srinivas, ARFor Respondent: Ms. L. Sunitha Rao, CIT-DR

Section 132Section 143(1)Section 143(2)Section 143(3)Section 148Section 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 615/Hyd/2022 (निर्धारण वर्ष / Assessment Year: 2016-17) Mr. Srinivasa Raju Kondraju, Deputy Commissioner Nellore Vs. of Income Tax, [PAN No. ARLPK3791Q] Central Circle-1(3), Hyderabad अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा /Assessee by: Shri A. Srinivas, AR राजस्‍वजस्‍व द्वारा /Revenue by: Ms. L. Sunitha Rao, CIT-DR सुनवाई ई की तारीखरीख/Date of hearing: 25/07/2023 घो…

Thatipalli Dhanalakshmi, Kothagudem vs. DCIT, Central Circle-3(3), Hyderabad

In the result, appeal of the assessee is allowed

ITA 609/HYD/2022[2015-16]Status: DisposedITAT Hyderabad25 Jul 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri M. Chandramouleswar Rao, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR

Section 132Section 143(1)Section 143(2)Section 143(3)Section 148Section 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 609/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2015-16) Thatipalli Dhana Lakshmi, Deputy Commissioner of Kothagudem Vs. Income Tax, [PAN No. ABIPT3939Q] Central Circle-3(3), Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri M. Chandramouleswar Rao, AR रधजस्‍व द्वधरध/Revenue by: Shri Jeevan Lal Lavidiya, CIT-DR सुिवधई की तधरीख/Date of hearing: 11/07/2023 घोर्…