CIT v. SPL’s Siddhartha Ltd.

345 ITR 223High Court2012#598 most cited

What is CIT v. SPL’s Siddhartha Ltd. authority for?

Reassessment proceedings under Section 147 are invalid if the sanction required under Section 151 is obtained mechanically, without independent application of mind by the sanctioning authority, or is based on borrowed satisfaction.

164

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. SPL's Siddhartha Ltd. · Section 151 · Section 147 · Section 148 · validity of reassessment · sanction for reassessment · approval without application of mind · borrowed satisfaction · mechanical approval · income escaping assessment

Also reported as

167 Taxmann.com 113

Sections most often in play

Section 143(3)Section 147Section 148Section 151Section 133ASection 142(1)Section 271AAASection 143(2)
Read the full judgment

Issues it is cited on

approval under section 151section 151(2)section 151(1)sanctioning authoritymaterial facts necessary for assessmentsection 292bnon application of mindborrowed satisfactionincome escaping assessmentspecified authoritysection 151non-application of mind

Judgments citing CIT v. SPL’s Siddhartha Ltd.

Hersh Vardhan Kshetry, Noida vs. ACIT, Circle Int. Tax. 2(1)(2), New Delhi

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

ITA 1877/DEL/2023[2016-17]Status: DisposedITAT Delhi19 May 2025AY 2016-17

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

Section 148

…T, [2009] 308 ITR 195 (Borm.) 12. The ld. AR further argued that the Approval under Section 151 is based on borrowed satisfaction, without independent application of mind and is mechanical in law and relied on the judgement of CIT vs. SPL'S Siddhartha Ltd. 345 ITR 223(Del). 13. The ld. AR further submitted that the Reassessment is in violation of Circular/Instruction dated 04.03.2021 as modified on 12.03.2021 (Ground 6). It is submitted that paragraph 2 of the said Instruction clearly states that no other category of cases except as stated in paragraph 1 of the said Instruction "shall be" considered for ta…

Sangita Kshetry, Noida vs. ACIT, Circle Int.Tax. 2(1)(2), New Delhi

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

ITA 1876/DEL/2023[2016-17]Status: DisposedITAT Delhi19 May 2025AY 2016-17

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

Section 148

…T, [2009] 308 ITR 195 (Borm.) 12. The ld. AR further argued that the Approval under Section 151 is based on borrowed satisfaction, without independent application of mind and is mechanical in law and relied on the judgement of CIT vs. SPL'S Siddhartha Ltd. 345 ITR 223(Del). 13. The ld. AR further submitted that the Reassessment is in violation of Circular/Instruction dated 04.03.2021 as modified on 12.03.2021 (Ground 6). It is submitted that paragraph 2 of the said Instruction clearly states that no other category of cases except as stated in paragraph 1 of the said Instruction "shall be" considered for ta…

Assistant Commissioner of Income Tax, Central Circle 3(1), Kolkata vs. Rungta Irrigation Ltd, New Dehi

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue stand dismissed

ITA 2401/KOL/2024[2015]Status: DisposedITAT Kolkata15 May 2025

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm]

Section 133ASection 143Section 143(3)Section 147Section 148Section 151

…been given without any independent satisfaction and application of mind, therefore, we are inclined to quash the same. We find support while drawing the conclusion from the decision of the Hon’ble Delhi High Court in the case of CIT Vs. SPL’s Siddhartha Ltd. 345 ITR 223 (Del.) and SBC Minerals P. Ltd. s. ACIT [2024] 167 taxmann.com 113 (Del.). The operative part of the decision in the case of the CIT Vs. SPL’s Siddhartha Ltd. (supra) is extracted as under: “Sanction for issue of notice - Assessment year 2002-03 - Whether when a particular authority has been designated to record his/her satisfaction on any part…

Assistant Commissioner of Income Tax, Central Circle-3(1), Kolkata vs. Rungta Irrigation Ltd, New Delhi

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue stand dismissed

ITA 2400/KOL/2024[2014]Status: DisposedITAT Kolkata15 May 2025

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm]

Section 133ASection 143Section 143(3)Section 147Section 148Section 151

…been given without any independent satisfaction and application of mind, therefore, we are inclined to quash the same. We find support while drawing the conclusion from the decision of the Hon’ble Delhi High Court in the case of CIT Vs. SPL’s Siddhartha Ltd. 345 ITR 223 (Del.) and SBC Minerals P. Ltd. s. ACIT [2024] 167 taxmann.com 113 (Del.). The operative part of the decision in the case of the CIT Vs. SPL’s Siddhartha Ltd. (supra) is extracted as under: “Sanction for issue of notice - Assessment year 2002-03 - Whether when a particular authority has been designated to record his/her satisfaction on any part…

Assistant Commissioner of Income Tax, Central Circle-3(1), Kolkata vs. Rungta Irrigation Limited, New Delhi

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue stand dismissed

ITA 2399/KOL/2024[2012]Status: DisposedITAT Kolkata15 May 2025

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm]

Section 133ASection 143Section 143(3)Section 147Section 148Section 151

…been given without any independent satisfaction and application of mind, therefore, we are inclined to quash the same. We find support while drawing the conclusion from the decision of the Hon’ble Delhi High Court in the case of CIT Vs. SPL’s Siddhartha Ltd. 345 ITR 223 (Del.) and SBC Minerals P. Ltd. s. ACIT [2024] 167 taxmann.com 113 (Del.). The operative part of the decision in the case of the CIT Vs. SPL’s Siddhartha Ltd. (supra) is extracted as under: “Sanction for issue of notice - Assessment year 2002-03 - Whether when a particular authority has been designated to record his/her satisfaction on any part…

Rungta Irrigation Limited, New Delhi vs. A.C.I.T., Central Circle 3(1), Kolkata

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue stand dismissed

ITA 2316/KOL/2024[2015-16]Status: DisposedITAT Kolkata15 May 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm]

Section 133ASection 143Section 143(3)Section 147Section 148Section 151

…been given without any independent satisfaction and application of mind, therefore, we are inclined to quash the same. We find support while drawing the conclusion from the decision of the Hon’ble Delhi High Court in the case of CIT Vs. SPL’s Siddhartha Ltd. 345 ITR 223 (Del.) and SBC Minerals P. Ltd. s. ACIT [2024] 167 taxmann.com 113 (Del.). The operative part of the decision in the case of the CIT Vs. SPL’s Siddhartha Ltd. (supra) is extracted as under: “Sanction for issue of notice - Assessment year 2002-03 - Whether when a particular authority has been designated to record his/her satisfaction on any part…

Rungta Irrigation Limited, Delhi vs. Central Circle 3(1)/Kolkata, Kolkata

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue stand dismissed

ITA 2257/KOL/2024[2012-13]Status: DisposedITAT Kolkata15 May 2025AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm]

Section 133ASection 143Section 143(3)Section 147Section 148Section 151

…been given without any independent satisfaction and application of mind, therefore, we are inclined to quash the same. We find support while drawing the conclusion from the decision of the Hon’ble Delhi High Court in the case of CIT Vs. SPL’s Siddhartha Ltd. 345 ITR 223 (Del.) and SBC Minerals P. Ltd. s. ACIT [2024] 167 taxmann.com 113 (Del.). The operative part of the decision in the case of the CIT Vs. SPL’s Siddhartha Ltd. (supra) is extracted as under: “Sanction for issue of notice - Assessment year 2002-03 - Whether when a particular authority has been designated to record his/her satisfaction on any part…

Highland Tardelink (P) Ltd., Kolkata vs. A.O, NFAC.Delhi., Delhi

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

ITA 1104/KOL/2023[2009-2010]Status: DisposedITAT Kolkata22 Apr 2025AY 2009-2010

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 147Section 148Section 151Section 263

…r. When the statute mandates the satisfaction of a particular manner, it has to be done in that manner. In a similar situation, the Delhi High Court in CIT v. SPL's Siddhartha Ltd. (ITA No. 836 of 2011 decided on September 14, 2011) - since reported in [2012] 345 ITR 223 (Delhi) held that powers which are conferred upon a particular authority have to be exercised by that authority and the satisfaction which the statute mandates of a distinct authority cannot be substituted by the satisfaction of another. We are in respectful agreement with the judgment of the Delhi High Court."(Emphasis supplied) 10. We have also…

Bses Yamuna Power Ltd, Delhi vs. ACIT, Circle-5(1), New Del;Hi

The appeal of the assessee is allowed on legal issues

ITA 4853/DEL/2017[2008-09]Status: DisposedITAT Delhi16 Apr 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

Section 143(3)Section 147Section 148Section 154Section 250

…he sanction, if any, has not been communicated even till date. 60. Reliance, in this regard, is placed on the following decisions wherein reassessment has been held to be invalid in absence of valid sanction being obtained: CIT v. SPL's Siddhartha Ltd. [2012] 345 ITR 223 (Del) Ghanshyam K. Khabrani v. ACIT: [2012] 346 ITR 443 (Bom.) DSJ Communication Ltd. v. DCIT: [2014] 222 Taxman 129 (Bom.) Dhadda Exports v. ITO: S.B. Civil Writ Petition No.913/2015 (Raj.) Adani Ports and Special Economic Zone Ltd. v. DCIT: Special Civil Application No. 17184 of 2012 (Guj.) 61. For the aforesaid reason, too, since complete reas…

Bses Yamuna Power Ltd., New Delhi vs. DCIT, Circle- 5(1), New Delhi

The appeal of the assessee is allowed on legal issues

ITA 4852/DEL/2017[2007-08]Status: DisposedITAT Delhi16 Apr 2025AY 2007-08

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

Section 143(3)Section 147Section 148Section 154Section 250

…he sanction, if any, has not been communicated even till date. 60. Reliance, in this regard, is placed on the following decisions wherein reassessment has been held to be invalid in absence of valid sanction being obtained: CIT v. SPL's Siddhartha Ltd. [2012] 345 ITR 223 (Del) Ghanshyam K. Khabrani v. ACIT: [2012] 346 ITR 443 (Bom.) DSJ Communication Ltd. v. DCIT: [2014] 222 Taxman 129 (Bom.) Dhadda Exports v. ITO: S.B. Civil Writ Petition No.913/2015 (Raj.) Adani Ports and Special Economic Zone Ltd. v. DCIT: Special Civil Application No. 17184 of 2012 (Guj.) 61. For the aforesaid reason, too, since complete reas…

Amit Khatri, Sonipat vs. ITO, Ward 1, Sonipat

In the result, appeal of the assessee is partly allowed as

ITA 2430/DEL/2023[2012-13]Status: DisposedITAT Delhi18 Dec 2024AY 2012-13

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2430/Del/2023 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Amit Khatri Income Tax Officer Ward No.30, Garhi Bhraman, Vs. Ward-1, Sonipat, Haryana. Sonipat, Haryana. Pan No. Bdspk3438G अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 151

…tisfaction is sine qua none for valid initiation of reassessment proceedings. In Green World Corporation (supra) (SC) held that Notices issued pursuant to the direction by the Pr. CIT thereto would be bad in law. Further In CIT v. SPL's Siddhartha Ltd. [2012] 345 ITR 223 (Del), relying on Sheo Narain Jaiswal & Ors. Vs. ITO, 176 ITR 35 (Pat.), held: ‘Where the Assessing Officer does not himself exercise his jurisdiction under Section 147 but merely acts at the behest of any superior authority, it must be held that assumption of jurisdiction was bad for non- satisfaction of the condition precedent.’ In the case of…

Sky Blue Infotech Pvt Ltd, New Delhi vs. ITO Ward - 23(4), New Delhi

In the result, appeal of the assessee is partly allowed as

ITA 438/DEL/2020[2010-11]Status: DisposedITAT Delhi13 Dec 2024AY 2010-11

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.438/Del/2020 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Sky Blue Infotech Pvt. Ltd. Income Tax Officer 206, Hans Bhawan, 1, Vs. Ward-23(4), Bahadurshah Zafar Marg, Room No.246, C.R. Bldg., New Delhi. I.P. Estate, New Delhi. Pan No. Aalcs1584K अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 151Section 271(1)(c)Section 68Section 69C

…tisfaction is sine qua none for valid initiation of reassessment proceedings. In Green World Corporation (supra) (SC) held that Notices issued pursuant to the direction by the Pr. CIT thereto would be bad in law. Further In CIT v. SPL's Siddhartha Ltd. [2012] 345 ITR 223 (Del), relying on Sheo Narain Jaiswal & Ors. Vs. ITO, 176 ITR 35 (Pat.), held: ‘Where the Assessing Officer does not himself exercise his jurisdiction under Section 147 but merely acts at the behest of any superior authority, it must be held that assumption of jurisdiction was bad for non- satisfaction of the condition precedent.’ In the case of…

Suwalka and Suwalka Properties and Builders Pvt Ltd, Kota, Rajasthan vs. ACIT, Central Cirlce, Kota, Rajasthan

ITA 302/JPR/2024[2017-18]Status: DisposedITAT Jaipur03 Oct 2024AY 2017-18

Bench: Him Challenging The 2 Suwalka & Suwalka Properties & Builders Pvt. Ltd. Vs. Acit Assessment Order Dated 22.12.2019 Passed U/S.143(3)Of The Income Tax

For Appellant: Sh. Vijay Goyal, CAFor Respondent: Sh. Anup Singh, Addl. CIT
Section 115BSection 129Section 142Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 68Section 69A

…perform an action on any particular issue, then it is that authority alone who should do that action. We draw support from various decision of Honorable High courts in Ghanshyam K. Khabrani v. ACIT [2012] 346 ITR 443 (Bom), CIT v. SPL'S Siddhartha Ltd. [2012] 345 ITR 223 (delhi ) and also of the Honourable supreme court AnirudhsinhjiKaransinhji Jadeja v. State of Gujarat [1995] 5 SCC 302 where in hon. Supreme court held as under :— --13. It has been stated by Wade and Forsyth in 'Administrative Law', 7th Edition at pages 358 and 359 under the heading 'SURRENDER, ABDICATION, DICTATION' and sub- heading "Power in t…

Kubix Realties LLP, Pune vs. ACIT, Circle -14 Pune, Pune

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

ITA 1260/PUN/2024[2007-08]Status: DisposedITAT Pune31 Jul 2024AY 2007-08

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1260/Pun/2024 "नधा"रण वष" / Assessment Year : 2007-08

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Ramnath Murkunde
Section 143(3)Section 148Section 151Section 151(1)Section 292BSection 3

…Where a statute requires something to be done in a particular manner it has to be done in that manner and in no other manner. References in this regard can be made to the decision of Hon’ble Delhi High Court in the case of CIT v. SPL's Siddhartha Ltd. (2012) 345 ITR 223, decision of Hon’ble Bombay High Court in the case of Ghanshyam K. Khabrani Vs. ACIT (2012) 364 ITR 443 (Bom.), CIT Vs. Aquatic Remedies Pvt. Ltd. 446 ITR 545, Reliable Finhold Ltd. vs. Union of India (2014 369 ITR 419 (All), CIT Vs. H.M. Constructions (2014) 366 ITR 277 (Karn), Dr. Shashi Kant Garg Vs. CIT (2006) 285 ITR 158 (All) and East India…

Tanvi Sandeep Mathur, Ahmedabad vs. The DCIT, Circle-7(1), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 20/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2011-12

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 151(2)Section 54

…the satisfaction recorded should be independent and should not be borrowed or dictated satisfaction. The Ld. AR relied upon the following decisions: 1) Hon’ble High Court of Delhi in the case of Commissioner of Income Tax vs. SPL’S Siddhartha Limited (2012) 345 ITR 223 2) Hobe High Court of Bombay in the case of Ghanshyam K Khabrani vs. Assistant Commissioner of Income Tax Circle-1 [2012] 20 taxmann.com 716 (Bom) 3) Hon’ble ITAT Mumbai in the case of ACIT Circle (1)(2), Mumbai vs. Bharti Axa Life Insurance Company Limited (2021) 189 ITD 450 4) Hon’ble ITAT Lucknow in the case of Jai Prakash Ahuja vs. Income Tax…

Suva Lal Paharia, Jaipur vs. ITO Ward 6(3), Jaipur

ITA 157/JPR/2024[2008-09]Status: DisposedITAT Jaipur24 Jun 2024AY 2008-09
For Appellant: Sh. Shrawan Kumar Gupta (Adv.) &For Respondent: Smt. Monisha Chaudhary (Addl.CIT)
Section 144Section 147Section 5

…he case of Preeti Navin Mehta v/s ITO Ward 1(4) Udaipur, in ITA No. 13 to 16/Jodh/2022 dt. 15.12.2023. Also refer Ghanshyam K. Khabrani v/s ACIT 346 ITR 443(Bom.) and 12 ITA No. 157/JPR/2024 Suva lal Paharia vs. ITO In the case of CIT V/s SPL's Siddhartha Ltd 345 ITR 223(Del). Reassessment-Sanction for issue of notice u/s 151(1)—AO issued notice u/s 147 read with S. 148 for reopening assessment after expiry of four years from end of relevant assessment year, which was subsequently set aside by ITAT on ground that requisite approval of Additional CIT, which is mandatorily required, was not taken—Held, AO was requi…

DCIT Circle-19(1), New Delhi vs. Patanjali Ayurved Ltd, New Delhi

In the result, the appeal of the Revenue is dismissed and the Cross Objection of the assessee is dismissed

ITA 429/DEL/2021[2014-15]Status: DisposedITAT Delhi07 Jun 2024AY 2014-15

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Ms. Sapna Bhatia, CIT-DR
Section 142Section 143(3)

…he decision of the jurisdictional ITAT in the case of ACIT vs. Soul Space Projects Ltd. in ITA No. 193/Del/2015, order dated 03.06.2020 as well as on the decision in the case of the Hon’ble Delhi High Court in the case of CIT vs. SPL’s Siddhartha Ltd. [(2012) 345 ITR 223 (Del.)]. 7. The provisions of Section 142(2A) which reads as under: “If at any stage of the proceedings before him, the [Assessing] Officer, having regard to [the nature and complexity of the accounts, volume of the accounts, doubts about t correctness of the accounts, multiplicity of transactions in the accounts or specialized nature of busine…

Madhuban Dealers Pvt. Ltd. Presently Known As Madhuban Dealers LLP, Kolkata vs. PCIT-13, Kolkata

In the result, the appeal of assessee allowed

ITA 273/KOL/2022[2010-11]Status: DisposedITAT Kolkata07 Nov 2023AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(1)Section 143(3)Section 144Section 147Section 148Section 154Section 263Section 68

…ed without obtaining prior approval from JCIT/Addl. CIT in terms of section 151 of the Act and, therefore, the order passed u/s. 147 of the Act is null and void. In defense of his argument, he relied on the following decisions: i) CIT Vs. SPL Siddhartha Ltd. 345 ITR 223 (Del HC) ii) CIT Vs. Soyuz Industrial Resources Ltd. (232 Taxman 414) (Del) HC) iii) Sidhmicro Equities (P) Ltd. Vs. DCIT (150 taxmann.com 460) (Bom HC) 10. The Ld. AR further stated that in AY 2010-11 notice u/s. 148 was issued by ITO, Ward-4(1), Kolkata on 28.03.2017 after a period of four years but before six year from the end of relevant a…

Sunil Kumar Agarwal (HUF), Rourkela vs. ITO Ward-1, Rourkela

In the result, appeal of the assessee stands allowed

ITA 137/CTK/2023[2015-16]Status: HeardITAT Cuttack17 Oct 2023AY 2015-16

Bench: Before Shri George Mathan, Judicialita No.137 /Ctk/2023 Assessment Year : 2015-16 Sunil Kumar (Huf) Sunil Kumar (Huf), K-3, Vs. Ito, Ward Ito, Ward-1, Rourkela Civil Township, Rourkela. Civil Township, Rourkela. Pan/Gir No. Pan/Gir No.Aakhs 0609 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, Adv P.K.Mishra, Adv Revenue By : Shri Charan Dass : Shri Charan Dass, Sr Dr Date Of Hearing : 17/10 10/2023 Date Of Pronouncement : 17/10 17/10/2023 O R D E R

For Appellant: Shri P.K.Mishra, AdvFor Respondent: Shri Charan Dass
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK , CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER ITA No.137 /CTK/2023 Assessment Year : 2015-16 Sunil Kumar (HUF) Sunil Kumar (HUF), K-3, Vs. ITO, Ward ITO, Ward-1, Rourkela Civil Township, Rourkela. Civil Township, Rourkela. PAN/GIR No. PAN/GIR No.AAKHS 0609 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.K.Mishra, Adv P.K.Mishra, Adv Revenue by : Shri Charan Dass : Shri Charan Dass, Sr DR Date of Hearing : 17/10 10/2023 Date…

Manessh Sharma, Jabalpur vs. Joint Commissioner of Income Tax Officer (TDS) Bhopal, Bhopal

In the result, all appeals filed by the assessee are allowed

ITA 99/JAB/2023[2010-11]Status: DisposedITAT Jabalpur22 Sept 2023AY 2010-11

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.99 to 103/Jab/2023 (ASSESSMENT YEAR- 2010-11 to 2014-15) Manessh Sharma, vs JCIT (TDS), 360, Madan Mahal Chowk, Bhopal Jabalpur. (Appellant) (Respondent) PAN No. BKNPS1117G Assessee By Shri Dhiraj Ghai, CA Revenue By Shri Rakesh Kumar Gupta, Sr.DR Date of hearing 21/09/2023 Date of Pronouncement 22/09/2023 O R D E R PER OM PRAKASH KANT, A.M.: All these appeals by the assessee are directed against the orders dated 06.06.2023 of even number passed by Ld. Co…