CIT v. St. Francis Clay Décor Tiles

70 Taxmann.com 234High Court2016#761 most cited

What is CIT v. St. Francis Clay Décor Tiles authority for?

In a search assessment under Section 153A, the Assessing Officer has the power to assess or reassess the income of an assessee for the six assessment years immediately preceding the search. This power extends to both previously assessed and unassessed income within this period.

134

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. St. Francis Clay Décor Tiles · Section 153A · search assessment · power of AO · six preceding assessment years · reassessment · abatement of assessment · Section 132 · Section 147 · Section 148 · Section 158BB

Sections most often in play

Section 132Section 139Section 143(3)Section 147Section 148Section 149Section 153ASection 10(38)

Issues it is cited on

section 76abatement of assessmentsection 276csection 158bb(1)section 276section 158bbsection 153a(1)(a)section 114section 158bsection 158bcsection 245section 65

Judgments citing CIT v. St. Francis Clay Décor Tiles

The DCIT, Central Circle-1(1), Ahmedabad vs. Shri Ashok Sunderdas Vaswani, Ahmedabad

ITA 806/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

The DCIT, Central Circle-1(1), Ahmedabad vs. Shri Rajesh Sunderdas Vaswani, Ahmedabad

ITA 805/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

Shri Deepak Budharmal Vaswani, Ahmedabad vs. DCIT, Central Circle -1(1), Ahmedabad

ITA 461/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

Shri Rajesh Sunderdas Vaswani, Ahmedabad vs. The DCIT, Central Circle-1(1), Ahmedabad

ITA 457/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

Shri Ashok Sunderdas Vaswani, Ahmedabad vs. The DCIT, Central Circle-1(1), Ahmedabad

ITA 456/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

Asst CIT CC 1 (1), Mumbai vs. M/S B & M Buildcon, Mumbai

Appeal stand allowed in terms of our above order whereas the revenue’s appeal stands dismissed

ITA 7472/MUM/2019[2013-14]Status: DisposedITAT Mumbai20 Mar 2020AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील िं./ I.T.A. No.6673/Mum/2019 (धििाारण वर्ा / Assessment Year: 2013-14) & आयकरअपील िं./ I.T.A. No.6674/Mum/2019 (धििाारण वर्ा / Assessment Year: 2014-15) M/S. B & M Buildcon Dcit-Central Circle-1(1) V-Time Square, Level 13 Room No.903, 9Th Floor बिाम/ Plot No.3, Sector-15 Pratishtha Bhavan Vs. Palm Beach Road, Cbd Belapur Old Cgo Bdg. (Annexe) Navi Mumbai- 400 614. M.K. Road, Mumbai- 400 020. स्थायीलेखा िं./जीआइआर िं./Pan/Gir No. Aalfb-6551-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपील िं./ I.T.A. No.7472/Mum/2019 (धििाारण वर्ा / Assessment Year: 2013-14) Acit-Central Circle-1(1) M/S. B & M Buildcon Room No.903, 9Th Floor V-Time Square, Level 13 बिाम/ Pratishtha Bhavan Plot No.3, Sector-15 Vs. Old Cgo Bdg. (Annexe) Palm Beach Road, Cbd Belapur M.K. Road, Mumbai- 400 020. Navi Mumbai- 400 614. स्थायीलेखा िं./जीआइआर िं./Pan/Gir No. Aalfb-6551-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Vijay Mehta-Ld.Ar Revenue By : Shri Rahul Raman-Ld. Cit- Dr ुनवाई की तारीख/ : 20/02/2020 Date Of Hearing घोषणा की तारीख / : 20/03/2020 Date Of Pronouncement

For Appellant: Shri Vijay Mehta-Ld.ARFor Respondent: Shri Rahul Raman-Ld. CIT- DR
Section 143(3)Section 153A

…cial pronouncements as enumerated in para 12.3 to 12.5 of the impugned order. These case laws are the decision of Hon’ble Apex Court in B.Kishore Kumar V/s CIT (234 Taxman 771), the decision of Hon’ble Kerala High Court in CIT V/s St.Francis Clay Décor Tiles (70 Taxmann.com 234) & the decision of Hon’ble Delhi High Court in Dayawanti & Ors. V/s CIT (390 ITR 496). However, upon perusal of contents thereof as extracted in the impugned order, we find that reliance on all these decisions is misplaced since it is evident that in all those cases, the sworn statements were made by the assessee himself during the course…

B & M Buildcon, Mumbai vs. DCIT, CC- 1 (1), Mumbai

Appeal stand allowed in terms of our above order whereas the revenue’s appeal stands dismissed

ITA 6674/MUM/2019[2014-15]Status: DisposedITAT Mumbai20 Mar 2020AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील िं./ I.T.A. No.6673/Mum/2019 (धििाारण वर्ा / Assessment Year: 2013-14) & आयकरअपील िं./ I.T.A. No.6674/Mum/2019 (धििाारण वर्ा / Assessment Year: 2014-15) M/S. B & M Buildcon Dcit-Central Circle-1(1) V-Time Square, Level 13 Room No.903, 9Th Floor बिाम/ Plot No.3, Sector-15 Pratishtha Bhavan Vs. Palm Beach Road, Cbd Belapur Old Cgo Bdg. (Annexe) Navi Mumbai- 400 614. M.K. Road, Mumbai- 400 020. स्थायीलेखा िं./जीआइआर िं./Pan/Gir No. Aalfb-6551-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपील िं./ I.T.A. No.7472/Mum/2019 (धििाारण वर्ा / Assessment Year: 2013-14) Acit-Central Circle-1(1) M/S. B & M Buildcon Room No.903, 9Th Floor V-Time Square, Level 13 बिाम/ Pratishtha Bhavan Plot No.3, Sector-15 Vs. Old Cgo Bdg. (Annexe) Palm Beach Road, Cbd Belapur M.K. Road, Mumbai- 400 020. Navi Mumbai- 400 614. स्थायीलेखा िं./जीआइआर िं./Pan/Gir No. Aalfb-6551-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Vijay Mehta-Ld.Ar Revenue By : Shri Rahul Raman-Ld. Cit- Dr ुनवाई की तारीख/ : 20/02/2020 Date Of Hearing घोषणा की तारीख / : 20/03/2020 Date Of Pronouncement

For Appellant: Shri Vijay Mehta-Ld.ARFor Respondent: Shri Rahul Raman-Ld. CIT- DR
Section 143(3)Section 153A

…cial pronouncements as enumerated in para 12.3 to 12.5 of the impugned order. These case laws are the decision of Hon’ble Apex Court in B.Kishore Kumar V/s CIT (234 Taxman 771), the decision of Hon’ble Kerala High Court in CIT V/s St.Francis Clay Décor Tiles (70 Taxmann.com 234) & the decision of Hon’ble Delhi High Court in Dayawanti & Ors. V/s CIT (390 ITR 496). However, upon perusal of contents thereof as extracted in the impugned order, we find that reliance on all these decisions is misplaced since it is evident that in all those cases, the sworn statements were made by the assessee himself during the course…

B & M Buildcon, Mumbai vs. DCIT, CC- 1 (1), Mumbai

Appeal stand allowed in terms of our above order whereas the revenue’s appeal stands dismissed

ITA 6673/MUM/2019[2013-14]Status: DisposedITAT Mumbai20 Mar 2020AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील िं./ I.T.A. No.6673/Mum/2019 (धििाारण वर्ा / Assessment Year: 2013-14) & आयकरअपील िं./ I.T.A. No.6674/Mum/2019 (धििाारण वर्ा / Assessment Year: 2014-15) M/S. B & M Buildcon Dcit-Central Circle-1(1) V-Time Square, Level 13 Room No.903, 9Th Floor बिाम/ Plot No.3, Sector-15 Pratishtha Bhavan Vs. Palm Beach Road, Cbd Belapur Old Cgo Bdg. (Annexe) Navi Mumbai- 400 614. M.K. Road, Mumbai- 400 020. स्थायीलेखा िं./जीआइआर िं./Pan/Gir No. Aalfb-6551-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपील िं./ I.T.A. No.7472/Mum/2019 (धििाारण वर्ा / Assessment Year: 2013-14) Acit-Central Circle-1(1) M/S. B & M Buildcon Room No.903, 9Th Floor V-Time Square, Level 13 बिाम/ Pratishtha Bhavan Plot No.3, Sector-15 Vs. Old Cgo Bdg. (Annexe) Palm Beach Road, Cbd Belapur M.K. Road, Mumbai- 400 020. Navi Mumbai- 400 614. स्थायीलेखा िं./जीआइआर िं./Pan/Gir No. Aalfb-6551-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Vijay Mehta-Ld.Ar Revenue By : Shri Rahul Raman-Ld. Cit- Dr ुनवाई की तारीख/ : 20/02/2020 Date Of Hearing घोषणा की तारीख / : 20/03/2020 Date Of Pronouncement

For Appellant: Shri Vijay Mehta-Ld.ARFor Respondent: Shri Rahul Raman-Ld. CIT- DR
Section 143(3)Section 153A

…cial pronouncements as enumerated in para 12.3 to 12.5 of the impugned order. These case laws are the decision of Hon’ble Apex Court in B.Kishore Kumar V/s CIT (234 Taxman 771), the decision of Hon’ble Kerala High Court in CIT V/s St.Francis Clay Décor Tiles (70 Taxmann.com 234) & the decision of Hon’ble Delhi High Court in Dayawanti & Ors. V/s CIT (390 ITR 496). However, upon perusal of contents thereof as extracted in the impugned order, we find that reliance on all these decisions is misplaced since it is evident that in all those cases, the sworn statements were made by the assessee himself during the course…

M/S.Geetanjali Space Private Limited, Mumbai vs. Dy. CIT CC-1(1), Mumbai

In the result, the appeal of the assessee is allowed and that of the Revenue is dismissed

ITA 782/MUM/2019[2010-11]Status: DisposedITAT Mumbai31 May 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2010-11

For Appellant: Shri Dilip Lakhani, A.RFor Respondent: Shri Rahul Raman, D.R
Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Geetanjali Space Dy. CIT CC-1(1), Pvt. Ltd., Room No.903, B-47, Shakti Dhara 9th Floor, Society, Vs. Pratishtha Bhavan, Colony Road, M.K. Road, Bapu Nagar, Ahmedabad, Mumbai - 400020 Gujarat – 382 350 PAN: AADCG2733L (Appellant) (Respondent) Assessment Year: 2010-11 Dy. CIT, M/s. Geetanjali Space Central Circle -1(1), Pvt. Ltd., Room No.903, 9th Floor, B-47, Shakti Dhara Pratishtha Bhavan, Vs. Society, Old C.G.O. Bldg. (Annexe) Colony R…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. Smt. Reema Harish Bhatia, Kota

ITA 790/JPR/2018[2016-17]Status: DisposedITAT Jaipur25 Apr 2019AY 2016-17
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1284, 596, 597/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13, 13-14 & 16-17. cuke Smt. Reema Harish Bhatia, The Deputy Commissioner of Vs. 49-A, New Colony, Income-tax, Central Circle, Gumanpura, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABZPB 7782 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 789 & 790/JP/2018 fu/kZkj.k o"kZ…

Deputy Commissioner of Income Tax. Central Circle, Kota vs. Smt. Reema Harish Bhatia, Kota

ITA 789/JPR/2018[2014-15]Status: DisposedITAT Jaipur25 Apr 2019AY 2014-15
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1284, 596, 597/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13, 13-14 & 16-17. cuke Smt. Reema Harish Bhatia, The Deputy Commissioner of Vs. 49-A, New Colony, Income-tax, Central Circle, Gumanpura, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABZPB 7782 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 789 & 790/JP/2018 fu/kZkj.k o"kZ…

Smt. Reema Harish Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 597/JPR/2018[2016-17]Status: DisposedITAT Jaipur25 Apr 2019AY 2016-17
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1284, 596, 597/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13, 13-14 & 16-17. cuke Smt. Reema Harish Bhatia, The Deputy Commissioner of Vs. 49-A, New Colony, Income-tax, Central Circle, Gumanpura, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABZPB 7782 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 789 & 790/JP/2018 fu/kZkj.k o"kZ…

Smt. Reema Harish Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 596/JPR/2018[2013-14]Status: DisposedITAT Jaipur25 Apr 2019AY 2013-14
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1284, 596, 597/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13, 13-14 & 16-17. cuke Smt. Reema Harish Bhatia, The Deputy Commissioner of Vs. 49-A, New Colony, Income-tax, Central Circle, Gumanpura, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABZPB 7782 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 789 & 790/JP/2018 fu/kZkj.k o"kZ…

Smt. Jaya Prem Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, the appeal of the assessee for A

ITA 594/JPR/2018[2016-17]Status: DisposedITAT Jaipur25 Apr 2019AY 2016-17
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 132Section 139Section 143(2)Section 153ASection 153A(1)Section 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 593 & 594/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 16-17 cuke Smt. Jaya Prem Bhatia The Deputy Commissioner of Vs. 23-24B, Industrial Estate, Income-tax, Central Circle, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABRPB 7858 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj…

Smt. Jaya Prem Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, the appeal of the assessee for A

ITA 593/JPR/2018[2013-14]Status: DisposedITAT Jaipur25 Apr 2019AY 2013-14
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 132Section 139Section 143(2)Section 153ASection 153A(1)Section 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 593 & 594/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 16-17 cuke Smt. Jaya Prem Bhatia The Deputy Commissioner of Vs. 23-24B, Industrial Estate, Income-tax, Central Circle, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABRPB 7858 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj…

Smt. Reema Harish Bhatia, Kota vs. Deputy Commissioner of Income Tax. Central Circle, Kota

ITA 1284/JPR/2018[2012-13]Status: DisposedITAT Jaipur25 Apr 2019AY 2012-13
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1284, 596, 597/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13, 13-14 & 16-17. cuke Smt. Reema Harish Bhatia, The Deputy Commissioner of Vs. 49-A, New Colony, Income-tax, Central Circle, Gumanpura, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABZPB 7782 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 789 & 790/JP/2018 fu/kZkj.k o"kZ…

ACIT Central Circle 2 (2), Chennai vs. R P Dharmalingam, Chennai

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

ITA 1103/CHNY/2018[2014-15]Status: DisposedITAT Chennai05 Oct 2018AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15

For Appellant: Smt. Ruby George, CITFor Respondent: Shri K.M. Mohandass, CA
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15 The Deputy Commissioner of Shri R.P. Darrmalingam, No.1379, “Golden Villa”, 1st Block, Income Tax, v. 6th Street, 18th Main Road, The Assistant Commissioner of Income Tax, Vallalar Kudiyeruppu, Central Circle – 2(2), Anna Nagar (W…

ACIT Central Circle 2 (2), Chennai vs. R P Dharmalingam, Chennai

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

ITA 1102/CHNY/2018[2013-14]Status: DisposedITAT Chennai05 Oct 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15

For Appellant: Smt. Ruby George, CITFor Respondent: Shri K.M. Mohandass, CA
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15 The Deputy Commissioner of Shri R.P. Darrmalingam, No.1379, “Golden Villa”, 1st Block, Income Tax, v. 6th Street, 18th Main Road, The Assistant Commissioner of Income Tax, Vallalar Kudiyeruppu, Central Circle – 2(2), Anna Nagar (W…

ACIT Central Circle 2 (2), Chennai vs. R P Dharmalingam, Chennai

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

ITA 1101/CHNY/2018[2011-12]Status: DisposedITAT Chennai05 Oct 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15

For Appellant: Smt. Ruby George, CITFor Respondent: Shri K.M. Mohandass, CA
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15 The Deputy Commissioner of Shri R.P. Darrmalingam, No.1379, “Golden Villa”, 1st Block, Income Tax, v. 6th Street, 18th Main Road, The Assistant Commissioner of Income Tax, Vallalar Kudiyeruppu, Central Circle – 2(2), Anna Nagar (W…

ACIT Central Circle 2 (2), Chennai vs. R P Dharmalingam, Chennai

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

ITA 1100/CHNY/2018[2009-10]Status: DisposedITAT Chennai05 Oct 2018AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15

For Appellant: Smt. Ruby George, CITFor Respondent: Shri K.M. Mohandass, CA
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15 The Deputy Commissioner of Shri R.P. Darrmalingam, No.1379, “Golden Villa”, 1st Block, Income Tax, v. 6th Street, 18th Main Road, The Assistant Commissioner of Income Tax, Vallalar Kudiyeruppu, Central Circle – 2(2), Anna Nagar (W…