CIT v. T. Rangroopchand Chordia

241 Taxmann 221High Court2016#2126 most cited

What is CIT v. T. Rangroopchand Chordia authority for?

Loose sheets recovered from an assessee's premises constitute a 'document' as defined in Section 132(4) of the Income Tax Act, 1961.

54

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v. T. Rangroopchand Chordia · 241 Taxmann 221 · Section 132(4) · loose sheets · document · search and seizure · income tax

Sections most often in play

Section 153CSection 143(3)Section 153ASection 132Section 147Section 132(4)Section 143(1)Section 131(1A)

Issues it is cited on

section 158bb(1)section 23(4)section 142(3)section 158bbsection 245c(1)section 13(1)(c)(ii)retraction of statementsection 4(1)section 193section 196section 153b(1)(b)section 153c(1)

Judgments citing CIT v. T. Rangroopchand Chordia

DCIT, Central Cir -2(3), Chennai vs. Chandan Credits Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 46/CHNY/2019[2008-09]Status: DisposedITAT Chennai25 Nov 2022AY 2008-09

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Rai Shares & Securities P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 40/CHNY/2019[2011-12]Status: DisposedITAT Chennai25 Nov 2022AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Rai Shares & Securities P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 39/CHNY/2019[2010-11]Status: DisposedITAT Chennai25 Nov 2022AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Rai Shares & Securities P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 38/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Gugnani Leasing and Hire P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 37/CHNY/2019[2011-12]Status: DisposedITAT Chennai25 Nov 2022AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Gugnani Leasing and Hire P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 36/CHNY/2019[2010-11]Status: DisposedITAT Chennai25 Nov 2022AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2, Chennai vs. Rajiv Shares & Securities P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 32/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Ojasvi Motor Financ P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 31/CHNY/2019[2012-13]Status: DisposedITAT Chennai25 Nov 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Circle-2(3), Chennai vs. Ritika Shares & Securities P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 28/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Circle-2(3), Chennai vs. Ritesh Shares & Securities P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 27/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Rkkr Holdings P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 160/CHNY/2019[2012-13]Status: DisposedITAT Chennai25 Nov 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Rkkr Holdings P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 159/CHNY/2019[2011-12]Status: DisposedITAT Chennai25 Nov 2022AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Rkkr Holdings P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 158/CHNY/2019[2010-11]Status: DisposedITAT Chennai25 Nov 2022AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Rkkr Holdings P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 157/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Conc Shade Constructions Pvt Ltd, Chikkamangalur

In the result, all the appeals by the assessee are partly allowed for statistical purposes

ITA 301/BANG/2018[2012-13]Status: DisposedITAT Bangalore20 Apr 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sankar Ganesh K., Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 2Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 299 to 301/Bang/2018 Assessment years : 2010-11 to 2012-13 The Assistant Commissioner Vs. M/s. Conc Shade Construction of Income Tax, Pvt. Ltd., Central Circle 2(3), Soorya Farm, Helenahalli, Bengaluru. Chikkamagaluru. PAN: AAECC 0493L APPELLANT RESPONDENT Appellant by : Shri V. Chandrashekar, Advocate Respondent by : Shri Sankar Ganesh K., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 09.02.2022 Date of Pronouncement : 20.04.2022 O R D E R Per Chandra…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Conc Shade Construction Pvt Ltd, Chikkamangalur

In the result, all the appeals by the assessee are partly allowed for statistical purposes

ITA 300/BANG/2018[2011-12]Status: DisposedITAT Bangalore20 Apr 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sankar Ganesh K., Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 2Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 299 to 301/Bang/2018 Assessment years : 2010-11 to 2012-13 The Assistant Commissioner Vs. M/s. Conc Shade Construction of Income Tax, Pvt. Ltd., Central Circle 2(3), Soorya Farm, Helenahalli, Bengaluru. Chikkamagaluru. PAN: AAECC 0493L APPELLANT RESPONDENT Appellant by : Shri V. Chandrashekar, Advocate Respondent by : Shri Sankar Ganesh K., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 09.02.2022 Date of Pronouncement : 20.04.2022 O R D E R Per Chandra…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Conc Shade Construction Pvt Ltd, Chikkamangalur

In the result, all the appeals by the assessee are partly allowed for statistical purposes

ITA 299/BANG/2018[2010-11]Status: DisposedITAT Bangalore20 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sankar Ganesh K., Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 2Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 299 to 301/Bang/2018 Assessment years : 2010-11 to 2012-13 The Assistant Commissioner Vs. M/s. Conc Shade Construction of Income Tax, Pvt. Ltd., Central Circle 2(3), Soorya Farm, Helenahalli, Bengaluru. Chikkamagaluru. PAN: AAECC 0493L APPELLANT RESPONDENT Appellant by : Shri V. Chandrashekar, Advocate Respondent by : Shri Sankar Ganesh K., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 09.02.2022 Date of Pronouncement : 20.04.2022 O R D E R Per Chandra…

Deputy Commissioner of Income Tax Central Circle-2(1), Bangalore vs. M/S Srinivasa Trust, Bangalore

In the result all the appeals of the revenue are partly allowed for statistical purposes

ITA 1475/BANG/2018[2012-13]Status: DisposedITAT Bangalore20 Apr 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Sumer Singh Meena, D.RFor Respondent: Sri V. Chandrashekar, A.R
Section 12ASection 132Section 133ASection 143Section 147Section 148

…lacing reliance on the judgement of Madras High Court in the case of M. Vivek Vs. Deputy Commissioner of Income-tax (2020) 121 Taxmann.com 366, where they have considered the earlier judgement of same High Court in the case of CIT Vs. T. Rangroopchand Chardia 241 Taxmann 221 (Mad). In view of this, we remit this entire issue to the file of the A.O. for fresh examination of seized material and furnish all the statements to the assessee for cross examination, if they wanted to do so and decide the issue afresh. 7. Next ground is common ground in all these appeals which is with regard to the violation of section 13…

Deputy Commissioner of Income Tax Central Circle-2(1), Bangalore vs. M/S Srinivasa Trust, Bangalore

In the result all the appeals of the revenue are partly allowed for statistical purposes

ITA 1473/BANG/2018[2010-11]Status: DisposedITAT Bangalore20 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Sumer Singh Meena, D.RFor Respondent: Sri V. Chandrashekar, A.R
Section 12ASection 132Section 133ASection 143Section 147Section 148

…lacing reliance on the judgement of Madras High Court in the case of M. Vivek Vs. Deputy Commissioner of Income-tax (2020) 121 Taxmann.com 366, where they have considered the earlier judgement of same High Court in the case of CIT Vs. T. Rangroopchand Chardia 241 Taxmann 221 (Mad). In view of this, we remit this entire issue to the file of the A.O. for fresh examination of seized material and furnish all the statements to the assessee for cross examination, if they wanted to do so and decide the issue afresh. 7. Next ground is common ground in all these appeals which is with regard to the violation of section 13…

Deputy Commissioner of Income Tax Circle-2(1), Bangalore vs. M/S Srinivasa Trust, Bangalore

In the result all the appeals of the revenue are partly allowed for statistical purposes

ITA 1469/BANG/2018[2006-07]Status: DisposedITAT Bangalore20 Apr 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Sumer Singh Meena, D.RFor Respondent: Sri V. Chandrashekar, A.R
Section 12ASection 132Section 133ASection 143Section 147Section 148

…lacing reliance on the judgement of Madras High Court in the case of M. Vivek Vs. Deputy Commissioner of Income-tax (2020) 121 Taxmann.com 366, where they have considered the earlier judgement of same High Court in the case of CIT Vs. T. Rangroopchand Chardia 241 Taxmann 221 (Mad). In view of this, we remit this entire issue to the file of the A.O. for fresh examination of seized material and furnish all the statements to the assessee for cross examination, if they wanted to do so and decide the issue afresh. 7. Next ground is common ground in all these appeals which is with regard to the violation of section 13…