CIT v. Surinder Pal Anand

192 Taxmann 264High Court2010#2698 most cited

What is CIT v. Surinder Pal Anand authority for?

When income is accepted or estimated under presumptive taxation schemes like Section 44AD or Section 44AE, the assessee is not obligated to explain each and every cash deposit in their bank account. Consequently, additions made for unexplained peak credit in such cases are not sustainable.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Surinder Pal Anand · Section 44AD · Section 44AE · presumptive taxation · cash deposits bank account · explanation of entries · unexplained peak credit · undisclosed income · presumptive income · obligation to explain · Section 69 · Section 69A

Sections most often in play

Section 44ADSection 115BBESection 69ASection 143(3)Section 147Section 148Section 69Section 133A

Issues it is cited on

section 153cofsection 153b(1)(b)section 153b(1)initial assessment yearon money receiptsection 158bdsection 44adsection 131(1)section 271(l)(c)section 44asection 292bbsection 44

Judgments citing CIT v. Surinder Pal Anand

Shri Rajesh Kumar, Gurgaon vs. ITO, Gurgaon

In the result, ITA No.1108/Del/2016 is partly allowed and ITA

ITA 1108/DEL/2016[2011-12]Status: DisposedITAT Delhi23 Feb 2023AY 2011-12

Bench: Shri Shamim Yahya & Ms. Astha Chandra[Assessment Year: 2011-12]

Section 143(2)Section 143(3)Section 282Section 292BSection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER [Assessment Year: 2011-12] Shri Rajesh Kumar, Income Tax Officer, S/o-Shri Phool Chand, Ward-1(3), Village Bamroli, Vs 5TH Floor, HSIIDC Bldg. Gurgaon, Haryana Udhog Vihar, Phase-5 Gurgaon (Haryana) PAN-ANZPK3967E Assessee Revenue [Assessment Year: 2011-12] Shri Rajesh Kumar, Income Tax Officer, S/o-Shri Phool Chand, Ward-3(4), Village Bamroli, Vs Gurgaon Gurgaon, Haryana PAN-ANZPK3967E Assessee Revenue Assessee by Sh. K. Sampath Adv. & Sh. V Rajakumar Adv. Reven…

Varun Nagpal, Gurgaon vs. ITO, Ward-4(5), Gurgaon

Appeal are allowed for statistical purposes

ITA 834/DEL/2020[2010-11]Status: DisposedITAT Delhi18 Jan 2023AY 2010-11

Bench: Shri Kul Bharat

Section 143(2)Section 147Section 148Section 44Section 44ASection 69

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No. _834/DEL/2020 [Assessment Year: 2010-11 Varun Nagpal, Vs Income-tax Officer, 635/17, Sector-17A, Gurgaon, Ward-4(5), Gurgaon. Haryana-122001. . PAN- AkGPN7648K APPELLANT RESPONDENT Assessee represented by Sh. Jitender Wadhwa, CA. Department represented by None Date of hearing 04.01.2023 Date of pronouncement 18.01.2023 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-1, Gurgaon, dated 23.07.2018, pert…

Sh. Surinder Kumar Mahajan, Govt. Contractor, Pathankot vs. The Income Tax Officer, Pathankot

In the result, the appeal of the assesse is allowed

ITA 534/ASR/2015[2011-12]Status: DisposedITAT Amritsar10 Oct 2022AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Ghansham Sharma, Sr. DR
Section 44Section 44ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 534/Asr/2015 Assessment Year: 2011-12 Sh. Surinder Kumar Mahajan Vs. Income Tax Officer, (Govt. Contractor), Garden Ward-3, Pathankot-VI, Colony, Mission Road, Pathankot Pathankot [PAN: ADSPM 8293L] (Appellant) (Respondent) Appellant by : Sh. P. N. Arora, Adv. Respondent by: Sh. Ghansham Sharma, Sr. DR Date of Hearing: 14.09.2022 Date of Pronouncement: 10.10.2022 ORDER Per Dr. M. L. Meena, AM: This appeal has been filed by the assessee against…

Shri Tusharbhai Manshukhbhai Desai, Rajkot vs. The ITO-Ward 1(1)(5), Rajkot

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 391/RJT/2018[2010-11]Status: HeardITAT Rajkot13 Jul 2022AY 2010-11
For Appellant: Shri R.D. Lalchandani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 143(3)Section 148Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2010-11 Shri Tusharbhai The ITO, Mahasukhlal Desai, Ward-1(1)(5), M/s. Unique Engineers, Vs Rajkot 2-Navalnagar, Rajkot (Respondent) PAN: AAATS9403R (Appellant) Assessee by: Shri R.D. Lalchandani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 29-06-2022 Date of pronouncement : 13-07-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal arises from order of the Ld. CIT (A)-1, Rajkot dated 04-09-2018, in proceedings under section1…

Narendra Chandubhai Rafaliya, Ahmedabad vs. ITO, Ward-3(3)(8), Ahmedabad

In the result, the additional ground of appeal of the assessee is allowed for statistical purposes

ITA 103/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2015-16
For Appellant: Shri ParimalSinh Parmar, A.RFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 234ASection 271Section 271BSection 44ASection 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Narendra Chandubhai The ITO, Rafaliya, H-2, Panchshilp Ward-3(3)(8), Residency, Nr. Aditya Vs Ahmedabad Complex, Opp. Shreedhar (Respondent) Bungalows, Nikol, Ahmedabad-382350 PAN: AKVPR7628E (Appellant) Assessee by: Shri ParimalSinh Parmar, A.R. Revenue by: Shri R.R. Makwana, Sr. D.R. Date of hearing : 16-03-2022 Date of pronouncement : 15-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- T…

Mr. Bhaskar Joseph, Bangalore vs. Income Tax Officer, Ward- 6(2)(2), Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1737/BANG/2019[2015-16]Status: DisposedITAT Bangalore07 Jun 2022AY 2015-16

Bench: Shri Chandra Poojariassessment Year: 2015-16

For Appellant: Sri Rajeev Nulvi, A.RFor Respondent: Sri Ganesh R. Ghale, A.R., Standing counsel for Revenue
Section 131Section 68

…ITA No.1737/Bang/2019 Mr. Bhaskar Joseph, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2015-16 Mr. Bhaskar Joseph No.20, Krupa Sagar, 4th N Block Dr. Rajkumar Road Rajajinagar Vs. ITO Ward-6(2)(2) Bangalore 560 010 Bangalore PAN NO : AGBPJ6676L APPELLANT RESPONDENT Appellant by : Sri Rajeev Nulvi, A.R. Respondent by : Sri Ganesh R. Ghale, A.R., Standing counsel for Revenue. Date of Hearing : 07.06.2022 Date of Pronouncement : 07.06.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee…

Shri Dinesh Ojha, Jaipur vs. Income Tax Officer, Ward-6-4, Jaipur

In the result appeal of the assessee is partly allowed

ITA 40/JPR/2019[2009-10]Status: DisposedITAT Jaipur27 Apr 2022AY 2009-10
For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 127Section 142(1)Section 147Section 148Section 44ASection 80C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 40/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2009-10 cuke Shri Dinesh Ojha, The ITO Vs. B-63, Kirti Nagar, Tonk Road, Ward 6(4) Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEPO 9604 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya (Adv.) jktLo dh vksj ls@ Revenue by :…

Bridge & Building Construction Co. Pvt. Ltd., Kolkata vs. ACIT, Central Circle - 2(1), Kolkata

ITA 534/KOL/2018[2014-15]Status: DisposedITAT Kolkata22 Dec 2021AY 2014-15

Bench: Hon’Ble Shri A. T. Varkey, Jm & Shri Manish Borad, Am]

Section 143(2)Section 144

…1 ITA Nos. 374,375,533,534&2116/Kol/2018 Bridge & Building Construction Co. P. Ltd. AYs: 2012-13 to 2014-15 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Hon’ble Shri A. T. Varkey, JM & Shri Manish Borad, AM] I.T.A. Nos. 374 & 375/Kol/2018 Assessment Years: 2012-13 &2014-15 DCIT, Circle-10(1), Kolkata Vs. M/s. Bridge & Building Construction Co. Pvt. Ltd. (PAN: AADCB0689E) Appellant Respondent I.T.A. Nos. 533/Kol/2018 Assessment Years: 2012-13 M/s. Bridge & Building Vs. DCIT, Central Circle- Construction Co. Pvt. Ltd. 2(1), Kolkata (PAN: AADCB0689E) App…

Bridge & Building Construction Co. Pvt. Ltd., Kolkata vs. DCIT, Central Circle - 2(1), Kolkata

ITA 533/KOL/2018[2012-13]Status: DisposedITAT Kolkata22 Dec 2021AY 2012-13

Bench: Hon’Ble Shri A. T. Varkey, Jm & Shri Manish Borad, Am]

Section 143(2)Section 144

…1 ITA Nos. 374,375,533,534&2116/Kol/2018 Bridge & Building Construction Co. P. Ltd. AYs: 2012-13 to 2014-15 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Hon’ble Shri A. T. Varkey, JM & Shri Manish Borad, AM] I.T.A. Nos. 374 & 375/Kol/2018 Assessment Years: 2012-13 &2014-15 DCIT, Circle-10(1), Kolkata Vs. M/s. Bridge & Building Construction Co. Pvt. Ltd. (PAN: AADCB0689E) Appellant Respondent I.T.A. Nos. 533/Kol/2018 Assessment Years: 2012-13 M/s. Bridge & Building Vs. DCIT, Central Circle- Construction Co. Pvt. Ltd. 2(1), Kolkata (PAN: AADCB0689E) App…

DCIT, Circle - 10(1), Kolkata vs. M/S. Bridge & Building Construction Co. Pvt. Ltd., Kolkata

ITA 375/KOL/2018[2014-15]Status: DisposedITAT Kolkata22 Dec 2021AY 2014-15

Bench: Hon’Ble Shri A. T. Varkey, Jm & Shri Manish Borad, Am]

Section 143(2)Section 144

…1 ITA Nos. 374,375,533,534&2116/Kol/2018 Bridge & Building Construction Co. P. Ltd. AYs: 2012-13 to 2014-15 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Hon’ble Shri A. T. Varkey, JM & Shri Manish Borad, AM] I.T.A. Nos. 374 & 375/Kol/2018 Assessment Years: 2012-13 &2014-15 DCIT, Circle-10(1), Kolkata Vs. M/s. Bridge & Building Construction Co. Pvt. Ltd. (PAN: AADCB0689E) Appellant Respondent I.T.A. Nos. 533/Kol/2018 Assessment Years: 2012-13 M/s. Bridge & Building Vs. DCIT, Central Circle- Construction Co. Pvt. Ltd. 2(1), Kolkata (PAN: AADCB0689E) App…

DCIT, Circle - 10(1), Kolkata vs. M/S. Bridge & Building Construction Co. Pvt. Ltd., Kolkata

ITA 374/KOL/2018[2012-13]Status: DisposedITAT Kolkata22 Dec 2021AY 2012-13

Bench: Hon’Ble Shri A. T. Varkey, Jm & Shri Manish Borad, Am]

Section 143(2)Section 144

…1 ITA Nos. 374,375,533,534&2116/Kol/2018 Bridge & Building Construction Co. P. Ltd. AYs: 2012-13 to 2014-15 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Hon’ble Shri A. T. Varkey, JM & Shri Manish Borad, AM] I.T.A. Nos. 374 & 375/Kol/2018 Assessment Years: 2012-13 &2014-15 DCIT, Circle-10(1), Kolkata Vs. M/s. Bridge & Building Construction Co. Pvt. Ltd. (PAN: AADCB0689E) Appellant Respondent I.T.A. Nos. 533/Kol/2018 Assessment Years: 2012-13 M/s. Bridge & Building Vs. DCIT, Central Circle- Construction Co. Pvt. Ltd. 2(1), Kolkata (PAN: AADCB0689E) App…

Bridge & Building Construction Co. Pvt. Ltd., Kolkata vs. ITO, Ward - 10(1), Kolkata

ITA 2116/KOL/2018[2013-14]Status: DisposedITAT Kolkata22 Dec 2021AY 2013-14

Bench: Hon’Ble Shri A. T. Varkey, Jm & Shri Manish Borad, Am]

Section 143(2)Section 144

…1 ITA Nos. 374,375,533,534&2116/Kol/2018 Bridge & Building Construction Co. P. Ltd. AYs: 2012-13 to 2014-15 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Hon’ble Shri A. T. Varkey, JM & Shri Manish Borad, AM] I.T.A. Nos. 374 & 375/Kol/2018 Assessment Years: 2012-13 &2014-15 DCIT, Circle-10(1), Kolkata Vs. M/s. Bridge & Building Construction Co. Pvt. Ltd. (PAN: AADCB0689E) Appellant Respondent I.T.A. Nos. 533/Kol/2018 Assessment Years: 2012-13 M/s. Bridge & Building Vs. DCIT, Central Circle- Construction Co. Pvt. Ltd. 2(1), Kolkata (PAN: AADCB0689E) App…

M/S. Kokkarne Prabhakar, Hubballi vs. Income Tax Officer, Ward - 3(2), Hubballi

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

ITA 1239/BANG/2019[2014-15]Status: DisposedITAT Bangalore11 Sept 2020AY 2014-15

Bench: Shri Chandra Poojari, Am Assessment Year: 2013-14 Shri Kokkarne Prabhakara, Vs. Income Tax Officer, 103, Indira Prasta Apartment, Ward 3(2), Hubballi. Vivekanand Colony, Keshwapur, Hubli-580 023 Pan Acipp 8430H

Section 143(3)Section 44A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH, BENGALURU BEFORE SHRI CHANDRA POOJARI, AM Assessment Year: 2013-14 Shri Kokkarne Prabhakara, Vs. Income Tax Officer, 103, Indira Prasta Apartment, Ward 3(2), Hubballi. Vivekanand Colony, Keshwapur, Hubli-580 023 PAN ACIPP 8430H (Assessee -Appellant) (Revenue-Respondent) Assessee by Smt. Suman Lunkar, C.A. Revenue by Shri Ganesh R Ghale, Standing Counsel. Date of hearing 10/09/2020 Date of pronouncement 11/09/2020 O R D E R Per CHANDRA POOJARI, AM: This appeal by the assessee is directed against the order of the CIT(A) dated 14/03/2019. 1.1 There wa…

Syed Maqsoodulla, Bangalore vs. Income Tax Officer Ward-3(2)(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 397/BANG/2019[2015-16]Status: DisposedITAT Bangalore11 Sept 2020AY 2015-16

Bench: Shri Chandra Poojari, Am Assessment Year: 2015-16 Syed Maqsoodulla, Vs. The Income Tax Officer, No.14, 7Th “A’ Cross Ward-3(2)(1), Bangalore. ‘D’ Block, Magadi Road Bangalore-560023. [Pan:Cycps 3116F]

Section 115BSection 251(2)Section 44ASection 69A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGULURU BENCH, BENGALURU BEFORE SHRI CHANDRA POOJARI, AM Assessment Year: 2015-16 Syed Maqsoodulla, Vs. The Income Tax Officer, No.14, 7th “A’ Cross Ward-3(2)(1), Bangalore. ‘D’ Block, Magadi Road Bangalore-560023. [PAN:CYCPS 3116F] (Assessee -Appellant) (Revenue-Respondent) Assessee Shri G. Sathyanarayana, CA Revenue Shri Ganesh R. Ghale, SC to Department Date of hearing 10/09/2020 Date of pronouncement 11/09/2020 O R D E R Per CHANDRA POOJARI, AM: This appeal filed by the assesee is directed against the order of the CIT(A) dated 02/01/2019. 2. The assessee has ra…

Mr.Girish V Yalakkishettar, Dharwad vs. The Income Tax Officer Ward-2(3), Bangalore

In the result, both the appeals filed by the assessee are partly allowed

ITA 355/BANG/2019[2014-15]Status: DisposedITAT Bangalore27 Jan 2020AY 2014-15

Bench: Shri Chandra Poojari

For Appellant: Sri.Balram R.Rao, AdvocateFor Respondent: Sri.Ganesh R.Ghale, Standing Council for DR
Section 143(3)Section 148Section 44ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, BANGALORE Before Shri Chandra Poojari, Accountant Member ITA No.354/Bang/2019 : Asst.Year 2013-2014 ITA No.355/Bang/2019 : Asst.Year 2014-2015 Sri.Girish V.Yalakkishettar The Income Tax Officer Sujatha Buildings Vs. Ward 2(4) Yalakkishettar Colony Hubli. Dharwad - 580 004. PAN : AAVPY9438R. (Appellant) (Respondent) Appellant by : Sri.Balram R.Rao, Advocate Respondent by : Sri.Ganesh R.Ghale, Standing Council for DR Date of Date of Hearing : 21.01.2020 Pronouncement : 27.01.2020 O R D E R These appeals filed by the assessee are directed against two different orde…

Mr. Girish V Yalakkishettar, Dahrwad vs. Income Tax Officer Ward-2(3), Hubli

In the result, both the appeals filed by the assessee are partly allowed

ITA 354/BANG/2019[2013-14]Status: DisposedITAT Bangalore27 Jan 2020AY 2013-14

Bench: Shri Chandra Poojari

For Appellant: Sri.Balram R.Rao, AdvocateFor Respondent: Sri.Ganesh R.Ghale, Standing Council for DR
Section 143(3)Section 148Section 44ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, BANGALORE Before Shri Chandra Poojari, Accountant Member ITA No.354/Bang/2019 : Asst.Year 2013-2014 ITA No.355/Bang/2019 : Asst.Year 2014-2015 Sri.Girish V.Yalakkishettar The Income Tax Officer Sujatha Buildings Vs. Ward 2(4) Yalakkishettar Colony Hubli. Dharwad - 580 004. PAN : AAVPY9438R. (Appellant) (Respondent) Appellant by : Sri.Balram R.Rao, Advocate Respondent by : Sri.Ganesh R.Ghale, Standing Council for DR Date of Date of Hearing : 21.01.2020 Pronouncement : 27.01.2020 O R D E R These appeals filed by the assessee are directed against two different orde…

Sri.Thomas Eapen, Alappuzha vs. The ITO, WD-5, Alappuzha

In the result, the appeal of the assessee is allowed

ITA 451/COCH/2019[2015-16]Status: DisposedITAT Cochin19 Nov 2019AY 2015-16

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 115BSection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM ITA No.451 /Coch/2019 Assessment Year: 2015-16 Shri Thomas Eapen, Vs. The Income Tax Officer, Ward-5, Oopperil villa, Erikavu, Alappuzha. karthikapally, Alappuzha-690 514. [PAN:AAMPE 2320B] (Assessee -Appellant) (Revenue-Respondent) Assessee by Smt. Lakshmi N., FCA & Shri Biju Narayanan, FCA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 14/11/2019 Date of pronouncement 19/11/2019 O R D E R Per CHANDRA POOJARI, AM: This appeal filed by the assessee is directed against the o…

Mohan Kumar Agarwal, Howrah vs. ITO, Ward - 46(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 1750/KOL/2018[2012-13]Status: DisposedITAT Kolkata08 May 2019AY 2012-13

Bench: Sri J. Sudhakar Reddy] I.T.A. No. 1750/Kol/2018 Assessment Year: 2012-13 Mohan Kumar Agarwal....……………………………………....………………..…………………….….Appellant 106, Girish Ghosh Road Belurmath Howrah – 711 202 [Pan : Adxpa 0183 G] Income Tax Officer, Ward -46(1), Kolkata…...........................................................…...Respondent Appearances By: Shri A.K. Tibrewal, Fca, Appeared On Behalf Of The Assessee. Shri C.J. Singh, Jcit Sr. D/R, Appearing On Behalf Of The Revenue.

Section 143(1)Section 143(3)Section 250Section 44ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member] I.T.A. No. 1750/Kol/2018 Assessment Year: 2012-13 Mohan Kumar Agarwal....……………………………………....………………..…………………….….Appellant 106, Girish Ghosh Road Belurmath Howrah – 711 202 [PAN : ADXPA 0183 G] Income Tax Officer, Ward -46(1), Kolkata…...........................................................…...Respondent Appearances by: Shri A.K. Tibrewal, FCA, appeared on behalf of the assessee. Shri C.J. Singh, JCIT Sr. D/R, appearing on behalf of the Revenue. Date of concluding the hearing : April 29th, 2019…

M Duraivelu (Indl), Walajapet vs. ITO Ward-2, Vellore

In the result all the appeals of the assessees are allowed for statistical purposes

ITA 264/CHNY/2018[2012-13]Status: DisposedITAT Chennai09 Jul 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri A.Mohan Alankamonyआयकर अपील सं./I.T.A.Nos.263 & 264/Chny/2018 (िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13) Shri M. Duraivelu, Vs The Income Tax Officer, 50, Komutty Street, Ward 2, Walajapet, Vellore Vellore Dist – 632 513 Pan: Aespd9682H (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./I.T.A.Nos.265 & 266/Chny/2018 (िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13) Shri M. Duraivelu (Huf), Vs The Income Tax Officer, 50, Komutty Street, Ward 2, Walajapet, Vellore Vellore Dist – 632 513 Pan: Aaehd1433L (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 148Section 250(6)Section 44A

…ctively in respect of Shri M. Duraivelu and Rs.256500/- & Rs.256500/- for the assessment years 2011-12 & 2012-13 respectively in respect of Shri M. Duraivelu (HUF). 5. As per the rulings of various High Courts Particularly in CIT Vs Surinder Pal Anand {2010} 192 Taxmann 264 {Punjab & Haryana} case, it is held that when income is estimated u/s 44AE, the assessee is not under any obligation to explain the entries in the bank account. Hence the addition of Rs.256500/- & Rs. 340000/- for the assessment years 2011-12 & 2012-13 respectively in respect of Shri M. Duraivelu and Rs.256500/- & Rs.340000/- for the assessme…

M Duraivelu (Indl), Walajapet vs. ITO Ward-2, Vellore

In the result all the appeals of the assessees are allowed for statistical purposes

ITA 263/CHNY/2018[2011-12]Status: DisposedITAT Chennai09 Jul 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri A.Mohan Alankamonyआयकर अपील सं./I.T.A.Nos.263 & 264/Chny/2018 (िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13) Shri M. Duraivelu, Vs The Income Tax Officer, 50, Komutty Street, Ward 2, Walajapet, Vellore Vellore Dist – 632 513 Pan: Aespd9682H (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./I.T.A.Nos.265 & 266/Chny/2018 (िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13) Shri M. Duraivelu (Huf), Vs The Income Tax Officer, 50, Komutty Street, Ward 2, Walajapet, Vellore Vellore Dist – 632 513 Pan: Aaehd1433L (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 148Section 250(6)Section 44A

…ctively in respect of Shri M. Duraivelu and Rs.256500/- & Rs.256500/- for the assessment years 2011-12 & 2012-13 respectively in respect of Shri M. Duraivelu (HUF). 5. As per the rulings of various High Courts Particularly in CIT Vs Surinder Pal Anand {2010} 192 Taxmann 264 {Punjab & Haryana} case, it is held that when income is estimated u/s 44AE, the assessee is not under any obligation to explain the entries in the bank account. Hence the addition of Rs.256500/- & Rs. 340000/- for the assessment years 2011-12 & 2012-13 respectively in respect of Shri M. Duraivelu and Rs.256500/- & Rs.340000/- for the assessme…