CIT v. Surendra Prasad Agarwal (142 Taxmann 653)

MAHAVEER SINGH,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 840/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad03 Mar 2026AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 139(1)Section 142(1)Section 143(3)Section 148Section 234FSection 263(1)Section 270ASection 270A(2)(b)Section 272A(1)(d)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 840/Ahd/2025 Assessment Years: 2018-19 Mahaveer Singh The PCIT, 466, Karnavati Platinium, Ahmedabad-1, K 9, Ahmedabad G.P.O., Vs Ahmedabad Ahmedabad-380001 Gujarat PAN: FCTPS0920M (Appellant) (Respondent) Assessee Represented: Shri P.F. Jain, A.R. Revenue Represented: Shri Alpesh Parmar, CIT-DR Date of hearing : 25-02-2026 Date of pronouncement : 03-03-2026 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER This appeal is filed by the Assessee as against R…

VAIBHAV BHARGAVA,THANE vs. PRINCIPAL COMMISSIONER OF INCOME TAX MUMBAI-27, VASHI, NAVI MUMBAI

In the result, appeal of the assessee is allowed

ITA 2540/MUM/2025[2018-19]Status: DisposedITAT Mumbai08 Oct 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

For Appellant: Shri Viraj Mehta, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R

Section 139Section 143(3)Section 147Section 148Section 148ASection 263Section 270A

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER I.T.A. No. 2540/Mum/2025 Assessment Year: 2018-19 Vaibhav Bhargava Principal Commissioner of Income-tax, Mumbai - 27 A 1503, Sector 46A Vs Seawoods Thane Maharashtra - 400706 [PAN: AGKPB0617N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Viraj Mehta, A/R Revenue by : Shri Vivek Perampurna, CIT D/R सुनवाई की तारीख/Date of Hearing : 06/10/2025 घोषणा की तारीख /Date of Pronouncement: 08/10/2025 आद…

VEERA VENKATA RAMAKRISHNA MOHAN RAO KODURI,EAST GODHAVARI vs. ACIT, CIRLCE - 1, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

ITA 291/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam22 Aug 2025AY 2019-20

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita Nos. 290 & 291/Viz/2025 निर्धारण वर्ा/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna V. Acit – Circle – 1 Mohana Rao Koduri Ayakkar Bhawan Flat No. 201, Sri Towers Nh-16 Veerabadhrapuram Venkateswara Nagar Rajahmundry – 533105 Syamalanagar Andhra Pradesh East Godavari District - 533103 Andhra Pradesh [Pan:Afrpk0888C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आईटीए. नं. / Ita Nos. 293 & 294/Viz/2025 निर्धारणवर्ा/ Assessment Years:2018-19 & 2019-20) Satya Venkata Krishna Ravi V. Acit – Circle – 1 Prasad Koduri Ayakkar Bhawan 81-10-3/6, Venkateswaranagar Veerabadhrapuram Near Ima Halla, Danavaipeta Rajahmundry – 533105 East Godavari District Andhra Pradesh Andhra Pradesh [Pan:Afrpk0889D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt Hemalatha K, Ca राजस्व का प्रतततितित्व/ Department Represented By : Shri Badicala Yadagiri, Cit(Dr)

Section 132Section 143(2)Section 153Section 153CSection 263Section 270A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आईटीए. नं. / ITA Nos. 290 & 291/VIZ/2025 निर्धारण वर्ा/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna v. ACIT – Circle – 1 Mohana Rao Koduri Ayakkar Bhawan Flat No. 201, Sri towers NH-16 Veerabadhrapuram Venkateswara Nagar Rajahmundry – 533105 Syamalanagar Andhra Pradesh East Godavari…

VEERA VENKATA RAMAKRISHNA MOHANA RAO KODURI,RAJAHMUNDRY vs. ACIT, CIRCLE - 1, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

ITA 290/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam22 Aug 2025AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita Nos. 290 & 291/Viz/2025 निर्धारण वर्ा/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna V. Acit – Circle – 1 Mohana Rao Koduri Ayakkar Bhawan Flat No. 201, Sri Towers Nh-16 Veerabadhrapuram Venkateswara Nagar Rajahmundry – 533105 Syamalanagar Andhra Pradesh East Godavari District - 533103 Andhra Pradesh [Pan:Afrpk0888C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आईटीए. नं. / Ita Nos. 293 & 294/Viz/2025 निर्धारणवर्ा/ Assessment Years:2018-19 & 2019-20) Satya Venkata Krishna Ravi V. Acit – Circle – 1 Prasad Koduri Ayakkar Bhawan 81-10-3/6, Venkateswaranagar Veerabadhrapuram Near Ima Halla, Danavaipeta Rajahmundry – 533105 East Godavari District Andhra Pradesh Andhra Pradesh [Pan:Afrpk0889D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt Hemalatha K, Ca राजस्व का प्रतततितित्व/ Department Represented By : Shri Badicala Yadagiri, Cit(Dr)

Section 132Section 143(2)Section 153Section 153CSection 263Section 270A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आईटीए. नं. / ITA Nos. 290 & 291/VIZ/2025 निर्धारण वर्ा/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna v. ACIT – Circle – 1 Mohana Rao Koduri Ayakkar Bhawan Flat No. 201, Sri towers NH-16 Veerabadhrapuram Venkateswara Nagar Rajahmundry – 533105 Syamalanagar Andhra Pradesh East Godavari…

M/S PAZHAYANGADI G GOLD,KANNUR vs. ITO WARD 1 & TPS, KANNUR

In the result, the appeal by the assessee is dismissed

ITA 187/COCH/2023[2018-19]Status: DisposedITAT Cochin27 May 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhailassessment Year : 2018-19 Pazhayangadi G Gold, Ito, Ward-1& Tps, Eazhome Pazhayangadi, Kannur Kannur-670303 Vs. Pan : Aaufp9485G (Appellant) (Respondent) For Assessee : Shri Arun Raj S. Adv. For Revenue : Shri Sanjit Kumar Das, Cit-Dr (Heard In Hybrid Bench) Date Of Hearing : 25-03-2025 Date Of Pronouncement : 27-05-2025 O R D E R

For Appellant: Shri Arun Raj S. AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 142(1)Section 143Section 143(1)Section 143(2)Section 143(3)Section 263Section 270ASection 271ASection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment Year : 2018-19 Pazhayangadi G Gold, ITO, Ward-1& TPS, Eazhome Pazhayangadi, Kannur Kannur-670303 vs. PAN : AAUFP9485G (Appellant) (Respondent) For Assessee : Shri Arun Raj S. Adv. For Revenue : Shri Sanjit Kumar Das, CIT-DR (Heard in Hybrid Bench) Date of Hearing : 25-03-2025 Date of Pronouncement : 27-05-2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M : 1. The assessee has filed the present appeal challenging the impugned order dated 17/02/2023, passed under secti…

VIKAS VIJAY GUPTA,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the Assessee is hereby\ndismissed

ITA 404/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad27 May 2025AY 2017-18

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No. 404/Ahd/2024\nAssessment Year 2017-18\nVikas Vijay Gupta\nPrincipal Commissioner\n604 Sarap,\nof Income Tax,\nOpp. Navjivan Press Vs Ahmedabad-1,\nP.O. Navjivan,\nAhmedabad\nAhmedabad-380014,\nGujarat\n(Respondent)\nPAN: AEOPG6723L\n(Appellant)\nAssessee Represented: Shri Jaimin Shah, A.R.\nRevenue Represented: Shri R. N. Dsouza, CIT-DR\nDate of hearing : 27-02-2025\nDate of pronouncement : 27-05-2025\nआदे

Section 115BSection 147Section 263Section 271Section 271(1)(c)Section 271ASection 274Section 69A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nAHMEDABAD “A” BENCH\nBefore: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No. 404/Ahd/2024\n Assessment Year 2017-18\nVikas Vijay Gupta\nPrincipal Commissioner\n604 Sarap,\nof Income Tax,\nOpp. Navjivan Press Vs Ahmedabad-1,\nP.O. Navjivan,\nAhmedabad\nAhmedabad-380014,\nGujarat\n(Respondent)\nPAN: AEOPG6723L\n(Appellant)\nAssessee Represented: Shri Jaimin Shah, A.R.\nRevenue Represented: Shri R. N. Dsouza, CIT-DR\nDate of hearing : 27-02-2025\nDate of pronouncement : 27-05-2025\nआदेश/ORDER\nPER: T.R. SENTHIL KUMAR, JUDI…

M/S G M BUILDERS,MUMBAI vs. PCIT(MUMBAI), OLD-ACIT CIRCLE-22(1), PIRAMAL CHAMBER, MUMBAI

In the result, the appeal by the assessee is allowed

ITA 2192/MUM/2024[2017-18]Status: DisposedITAT Mumbai12 Mar 2025AY 2017-18

Bench: Shri Amarjit Singhshri Sandeep Singh Karhailm/S. G M Builders, 115, Veena Beena Shipping Center, Turner Road, Bandra West, Mumbai - 400050 Pan – Aaafg1872G ……………. Appellant

For Appellant: Share Hari RahejaFor Respondent: Shri Himanshu Joshi - Sr. DR

Section 1Section 139Section 143(3)Section 147Section 148Section 263Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M/s. G M Builders, 115, Veena Beena Shipping Center, Turner Road, Bandra West, Mumbai - 400050 PAN – AAAFG1872G ……………. Appellant v/s PCIT, Mumbai Old – ACIT, Circle – 22(1), Piramal Chamber Parel, ……………. Respondent Mumbai - 400050, Maharashtra Assessee by : Share Hari Raheja Revenue by : Shri Himanshu Joshi - Sr. DR, Dr. Kishore Dhule-CIT DR Date of Hearing – 24/01/2025 Date of Order – 12/03/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the p…

MIKUNI INDIA PRIVATE LIMITED,ALWAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PCIT,

12. In view of the above discussion, we find merit in this appeal, when the assessment order dated 27

ITA 745/JPR/2024[2017-18]Status: DisposedITAT Jaipur26 Dec 2024AY 2017-18

Bench: passing the impugned order, Learned PCIT issued notice to the assessee, as Learned PCIT found that the Assessing Officer, while framing the above said assessment and the making addition, did not initiate penalty proceedings 270A of the Act. Learned PCIT was of the view that penalty proceedings were to be initiated under the said provision on account of misreporting of income, which came to be added by the Assessing Officer to the total income of the assessee company. It being a Transfer Pri

For Appellant: Shri Abhishek Agarwal, C.A. (Through V.C.) &For Respondent: Ms. Alka Gautam (CIT)

Section 143(3)Section 144C(5)Section 194C(5)Section 263Section 270ASection 92CSection 94C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 745/JPR/2024 fu/kZkj.ko"kZ@Assessment Year : 2017-18 Mikuni India Private Limited cuke Principal Commissioner of Vs. SP2 19(A-20) and 21(A), Income Tax, PCIT New Industrial Complex, Neemrana, Behror, Alwar-301705. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM7409R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Abhishek Agarw…

ANITHA TEXCOT (INDIA) PRIVATE LIMITED,TIRUPPUR vs. PCIT - 2, CHENNAI

In the result, appeals filed by the assessee for all the assessment years are allowed

ITA 1139/CHNY/2024[2020-21]Status: DisposedITAT Chennai25 Sept 2024AY 2020-21

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1137 To 1139/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 To 2020-21 V. M/S. Anitha Texcot (India) Pvt. Ltd., The Dcit, 10/14, Bridge Way Colony Extension, Central Circle-1, Lakshmi Nagar, Coimbatore. Tiruppur-641 607. [Pan:Aajca 4205 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.Suraj Nahar, CAFor Respondent: Mr.R. Clement Ramesh –

Section 132Section 153ASection 263Section 270A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1137 to 1139/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 to 2020-21 v. M/s. Anitha Texcot (India) Pvt. Ltd., The DCIT, 10/14, Bridge Way Colony Extension, Central Circle-1, Lakshmi Nagar, Coimbatore. Tiruppur-641 607. [PAN:AAJCA 4205 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Suraj Nahar,…

ANITHA TEXCOT (INDIA) PRIVATE LIMITED,TIRUPPUR vs. PCIT - 2, CHENNAI

In the result, appeals filed by the assessee for all the assessment years are allowed

ITA 1138/CHNY/2024[2019-20]Status: DisposedITAT Chennai25 Sept 2024AY 2019-20

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1137 To 1139/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 To 2020-21 V. M/S. Anitha Texcot (India) Pvt. Ltd., The Dcit, 10/14, Bridge Way Colony Extension, Central Circle-1, Lakshmi Nagar, Coimbatore. Tiruppur-641 607. [Pan:Aajca 4205 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.Suraj Nahar, CAFor Respondent: Mr.R. Clement Ramesh –

Section 132Section 153ASection 263Section 270A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1137 to 1139/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 to 2020-21 v. M/s. Anitha Texcot (India) Pvt. Ltd., The DCIT, 10/14, Bridge Way Colony Extension, Central Circle-1, Lakshmi Nagar, Coimbatore. Tiruppur-641 607. [PAN:AAJCA 4205 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Suraj Nahar,…

ANITHA TEXCOT (INDIA) PRIVATE LIMITED,TIRUPPUR vs. PCIT - 2, CHENNAI

In the result, appeals filed by the assessee for all the assessment years are allowed

ITA 1137/CHNY/2024[2018-19]Status: DisposedITAT Chennai25 Sept 2024AY 2018-19

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1137 To 1139/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 To 2020-21 V. M/S. Anitha Texcot (India) Pvt. Ltd., The Dcit, 10/14, Bridge Way Colony Extension, Central Circle-1, Lakshmi Nagar, Coimbatore. Tiruppur-641 607. [Pan:Aajca 4205 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.Suraj Nahar, CAFor Respondent: Mr.R. Clement Ramesh –

Section 132Section 153ASection 263Section 270A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1137 to 1139/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 to 2020-21 v. M/s. Anitha Texcot (India) Pvt. Ltd., The DCIT, 10/14, Bridge Way Colony Extension, Central Circle-1, Lakshmi Nagar, Coimbatore. Tiruppur-641 607. [PAN:AAJCA 4205 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Suraj Nahar,…

SRI ADITYA HOMES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(2), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 231/HYD/2023[2017-18]Status: DisposedITAT Hyderabad21 Jul 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Sri A.V. RaghuramFor Respondent: Sri Jeevan Lal Lavidiya, CIT-DR

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 153ASection 263Section 271Section 271(1)Section 271(1)(c)Section 275

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” , HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.230 and 231/Hyd/2023 Assessment Years: 2016-17 and 2017-18 Sri Adithya Homes Private Vs. Asst. Commissioner of Limited, Income Tax, Hyderabad. Central Circle – 2(2), PAN : AAFCS7209B. Hyderabad. (Appellant) (Respondent) Assessee by: Sri A.V. Raghuram Revenue by: Sri Jeevan Lal Lavidiya, CIT-DR Date of hearing: 12/07/2023 Date of pronouncement: 21/07/2023 O R D E R PER BENCH : These appeals of the assessee for A.Ys. 2016…

SRI ADITYA HOMES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(2), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 230/HYD/2023[2016-17]Status: DisposedITAT Hyderabad21 Jul 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Sri A.V. RaghuramFor Respondent: Sri Jeevan Lal Lavidiya, CIT-DR

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 153ASection 263Section 271Section 271(1)Section 271(1)(c)Section 275

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” , HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.230 and 231/Hyd/2023 Assessment Years: 2016-17 and 2017-18 Sri Adithya Homes Private Vs. Asst. Commissioner of Limited, Income Tax, Hyderabad. Central Circle – 2(2), PAN : AAFCS7209B. Hyderabad. (Appellant) (Respondent) Assessee by: Sri A.V. Raghuram Revenue by: Sri Jeevan Lal Lavidiya, CIT-DR Date of hearing: 12/07/2023 Date of pronouncement: 21/07/2023 O R D E R PER BENCH : These appeals of the assessee for A.Ys. 2016…

ANJIS DEVELOPERS PRIVATE LIMITED,MUMBAI vs. PRINCIPLE CIT-5,MUMBAI, MUMBAI

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

ITA 959/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Feb 2023AY 2017-18

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2017-18 Anjis Developers Private Limited, Pcit-5, 2Nd Floor, Soham Apartments, Room No. 515, 5Th Floor, 208, Walkeshwar Road, Teen Vs. Aayakar Bhavan, Mk. Batti, Road, Mumbai-400006. Mumbai-400020. Pan No. Aaaca 6022 H Appellant Respondent : Assessee By S. Sriram/Dinesh Kukreja/Ssnyaknavedie Revenue By : Shri Chetan Kacha, Dr : Date Of Hearing 25/11/2022 Date Of Pronouncement : 20/02/2023

For Respondent: Assessee by S. Sriram/Dinesh

Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2017-18 Anjis Developers Private Limited, PCIT-5, 2nd floor, Soham Apartments, Room No. 515, 5th floor, 208, Walkeshwar Road, Teen Vs. Aayakar Bhavan, MK. Batti, Road, Mumbai-400006. Mumbai-400020. PAN No. AAACA 6022 H Appellant Respondent : Assessee by S. Sriram/Dinesh Kukreja/SsnyakNavedie Revenue by : Shri Chetan Kacha, DR : Date of Hearing 25/11/2022 Date of pronouncement : 20/02/2023 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee i…