CIT v. Steller Investment Ltd. (59 Taxmann 568)

MANTRI COSMOS II OWNERS WELFARE ASSOCIATION,HYDERABAD vs. ACIT., CIRCLE-6(1), HYDERABAD

In the result, both the appeals of the assessee for the A

ITA 21/HYD/2025[2021-22]Status: DisposedITAT Hyderabad21 Mar 2025AY 2021-22

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.20 & 21/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) Mantri Cosmos Ii Owners Vs. Asstt. Commissioner Of Welfare Association Income Tax, Circle 6(1) Hyderabad Hyderabad Pan:Aaeam1297J (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocates K Hari Prasad & K Karthik राज" व "ारा/Revenue By:: Smt.M Narmada, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 19/03/2025 घोषणा की तारीख/Pronouncement: 21/03/2025 आदेश/Order

For Appellant: Advocates K Hari Prasad and KFor Respondent: : Smt.M Narmada, CIT(DR)

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 80I

…ITA Nos 20 and 21 of 2025 Mantri Cosmos II Owners Welfare Association आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.20 & 21/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) Mantri Cosmos II Owners Vs. Asstt. Commissioner of Welfare Association Income Tax, Circle 6(1) Hyderabad Hyderabad PAN:AAEAM1297J (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocates K Hari Prasad and K Karthik राज" व "ारा/Revenue by:: Smt.M Narmada, CIT(DR…

MANTRI COSMOS II OWNERS WELFARE ASSOCIATION,HYDERABAD vs. ACIT., CIRCLE-6(1), HYDERABAD

In the result, both the appeals of the assessee for the A

ITA 20/HYD/2025[2020-21]Status: DisposedITAT Hyderabad21 Mar 2025AY 2020-21

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.20 & 21/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) Mantri Cosmos Ii Owners Vs. Asstt. Commissioner Of Welfare Association Income Tax, Circle 6(1) Hyderabad Hyderabad Pan:Aaeam1297J (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocates K Hari Prasad & K Karthik राज" व "ारा/Revenue By:: Smt.M Narmada, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 19/03/2025 घोषणा की तारीख/Pronouncement: 21/03/2025 आदेश/Order

For Appellant: Advocates K Hari Prasad and KFor Respondent: : Smt.M Narmada, CIT(DR)

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 80I

…ITA Nos 20 and 21 of 2025 Mantri Cosmos II Owners Welfare Association आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.20 & 21/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) Mantri Cosmos II Owners Vs. Asstt. Commissioner of Welfare Association Income Tax, Circle 6(1) Hyderabad Hyderabad PAN:AAEAM1297J (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocates K Hari Prasad and K Karthik राज" व "ारा/Revenue by:: Smt.M Narmada, CIT(DR…

GANADHIPATI CONSTRUCTION PRIVATE LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 360/PAT/2024[2021-22]Status: DisposedITAT Patna16 Oct 2024AY 2021-22

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…rred and relied upon plethora of decisions, we would like to take note of two decisions which are squarely applicable on the facts of the instant case. The first one is the judgment of Hon’ble jurisdictional High Court in the case of CIT Vs. J. P. Goel (2001) 161 Taxmann.com 400 and the brief synopsis of the said judgment and the ratio laid down therein is as under: “Commissioner noticing order passed by the assessing officer prejudicial to the interests of Revenue since the assessing officer had not fully verified the facts – Commissioner noticing that there being a search at the premises of the assessee certain…

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 359/PAT/2024[2020-21]Status: DisposedITAT Patna16 Oct 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…rred and relied upon plethora of decisions, we would like to take note of two decisions which are squarely applicable on the facts of the instant case. The first one is the judgment of Hon’ble jurisdictional High Court in the case of CIT Vs. J. P. Goel (2001) 161 Taxmann.com 400 and the brief synopsis of the said judgment and the ratio laid down therein is as under: “Commissioner noticing order passed by the assessing officer prejudicial to the interests of Revenue since the assessing officer had not fully verified the facts – Commissioner noticing that there being a search at the premises of the assessee certain…

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 358/PAT/2024[2019-20]Status: DisposedITAT Patna16 Oct 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…rred and relied upon plethora of decisions, we would like to take note of two decisions which are squarely applicable on the facts of the instant case. The first one is the judgment of Hon’ble jurisdictional High Court in the case of CIT Vs. J. P. Goel (2001) 161 Taxmann.com 400 and the brief synopsis of the said judgment and the ratio laid down therein is as under: “Commissioner noticing order passed by the assessing officer prejudicial to the interests of Revenue since the assessing officer had not fully verified the facts – Commissioner noticing that there being a search at the premises of the assessee certain…

GANADHIPATI CONSTRUCTION PVT LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 357/PAT/2024[2018-19]Status: DisposedITAT Patna16 Oct 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…rred and relied upon plethora of decisions, we would like to take note of two decisions which are squarely applicable on the facts of the instant case. The first one is the judgment of Hon’ble jurisdictional High Court in the case of CIT Vs. J. P. Goel (2001) 161 Taxmann.com 400 and the brief synopsis of the said judgment and the ratio laid down therein is as under: “Commissioner noticing order passed by the assessing officer prejudicial to the interests of Revenue since the assessing officer had not fully verified the facts – Commissioner noticing that there being a search at the premises of the assessee certain…

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL , PATNA

In the result, all the appeals of the assessee bearing

ITA 356/PAT/2024[2017-18]Status: DisposedITAT Patna16 Oct 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…rred and relied upon plethora of decisions, we would like to take note of two decisions which are squarely applicable on the facts of the instant case. The first one is the judgment of Hon’ble jurisdictional High Court in the case of CIT Vs. J. P. Goel (2001) 161 Taxmann.com 400 and the brief synopsis of the said judgment and the ratio laid down therein is as under: “Commissioner noticing order passed by the assessing officer prejudicial to the interests of Revenue since the assessing officer had not fully verified the facts – Commissioner noticing that there being a search at the premises of the assessee certain…