CIT v. Veerprabhu Marketing Ltd.

73 Taxmann.com 149High Court2016#2185 most cited

What is CIT v. Veerprabhu Marketing Ltd. authority for?

The case contributes to the established legal position concerning the scope and procedure of assessments initiated under Section 153A of the Income-tax Act, 1961, following a search.

53

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Veerprabhu Marketing Ltd. · 73 Taxmann.com 149 · Section 153A · search assessment · search and seizure · scope of assessment · assessment post-search · Section 131 · Section 132 · Income-tax Act 1961 · Calcutta High Court

Sections most often in play

Section 1961Section 131Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153A

Issues it is cited on

self occupied propertysection 80lsection 2(14)(iii)(a)section 23(2)section 2(14)(iii)(b)section 2(31)section 23(1)section 96interest on interestsection 127(2)section 153c proceedingsannual letting value

Judgments citing CIT v. Veerprabhu Marketing Ltd.

Late Smt.K.Leelavathy, by L/R Shri M.Thimmegowda, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, all the appeals by the assessee are partly allowed

ITA 755/BANG/2019[2009-10]Status: DisposedITAT Bangalore18 Apr 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153CSection 2(14)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.752 to 755/Bang/2019 Assessment year : 2006-07 to 2009-10 Late Smt. K. Leelavathy Vs. The Deputy Commissioner By L/R Shri M. Thimmegowda, of Income Tax, # F-113, Central Chambers, Central Circle 1(3), 2-C & D, 2nd Floor, 2nd Main, Bengaluru. Gandhinagar, Bangalore – 560 009. PAN: ABRPL 1523B APPELLANT RESPONDENT Appellant by : Shri Bharath L, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.03.2022 Date of Pronounceme…

Late Smt.K.Leelavathy by L/R Shri M.Thimmegowda, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, all the appeals by the assessee are partly allowed

ITA 754/BANG/2019[2008-09]Status: DisposedITAT Bangalore18 Apr 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153CSection 2(14)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.752 to 755/Bang/2019 Assessment year : 2006-07 to 2009-10 Late Smt. K. Leelavathy Vs. The Deputy Commissioner By L/R Shri M. Thimmegowda, of Income Tax, # F-113, Central Chambers, Central Circle 1(3), 2-C & D, 2nd Floor, 2nd Main, Bengaluru. Gandhinagar, Bangalore – 560 009. PAN: ABRPL 1523B APPELLANT RESPONDENT Appellant by : Shri Bharath L, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.03.2022 Date of Pronounceme…

Late Smt.K>Leelavathy by L/R Shri.M.Thimmegowda, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, all the appeals by the assessee are partly allowed

ITA 753/BANG/2019[2007-08]Status: DisposedITAT Bangalore18 Apr 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153CSection 2(14)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.752 to 755/Bang/2019 Assessment year : 2006-07 to 2009-10 Late Smt. K. Leelavathy Vs. The Deputy Commissioner By L/R Shri M. Thimmegowda, of Income Tax, # F-113, Central Chambers, Central Circle 1(3), 2-C & D, 2nd Floor, 2nd Main, Bengaluru. Gandhinagar, Bangalore – 560 009. PAN: ABRPL 1523B APPELLANT RESPONDENT Appellant by : Shri Bharath L, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.03.2022 Date of Pronounceme…

Late Smt.K.Leelavathy by L/R Shri M.Thimmegowda, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, all the appeals by the assessee are partly allowed

ITA 752/BANG/2019[2006-07]Status: DisposedITAT Bangalore18 Apr 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153CSection 2(14)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.752 to 755/Bang/2019 Assessment year : 2006-07 to 2009-10 Late Smt. K. Leelavathy Vs. The Deputy Commissioner By L/R Shri M. Thimmegowda, of Income Tax, # F-113, Central Chambers, Central Circle 1(3), 2-C & D, 2nd Floor, 2nd Main, Bengaluru. Gandhinagar, Bangalore – 560 009. PAN: ABRPL 1523B APPELLANT RESPONDENT Appellant by : Shri Bharath L, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.03.2022 Date of Pronounceme…

Arihant Universal Realty Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle-01, Thane, Mumbai

In the result, the appeal of the assessee is allowed

ITA 4342/MUM/2017[2009-10]Status: DisposedITAT Mumbai05 Apr 2022AY 2009-10
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER M/s. Arihant Universal Vs. DCIT, CC-01, Thane Realty Pvt. Ltd., Ashar IT Park 302, Persipolic Building Thane-400604 Plot No.74, Sector-17 Vashi, Navi Mumbai-400703 PAN/GIR No. AAFCA8671B (Appellant) .. (Respondent) Assessee by Shree Prateek Jain Revenue by Shri Salil Mishra Date of Hearing 30/03/2022 Date of Pronouncement 05/04/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.4342/Mum/2017 for A.Y.2009-10 arises out of the order by the ld. Commissi…

Rajesh Nagaraja Rao Jagdale, Bengaluru vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result appeal filed by the assessee stands dismissed

ITA 208/BANG/2021[2016-17]Status: DisposedITAT Bangalore31 Jan 2022AY 2016-17
For Appellant: Shri L. Bharath, CA
Section 132Section 143Section 143(2)Section 153Section 153CSection 263Section 41(1)Section 56Section 56o

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2016-17 Shri Rajesh Nagaraja Rao Jagdale, The Principal 39/23, Sumeru, Commissioner of 29th Cross, 7th Block, Income-tax, Jayanagar, (Central), Bangalore – 560070. Vs. Bangalore. PAN: AEJPJ9235K APPELLANT RESPONDENT Assessee by : Shri L. Bharath, CA : Shri Sumer Singh Meena, CIT Revenue by DR (OSD) Date of Hearing : 23-12-2021 Date of Pronouncement : 31-01-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against order da…

Assistant Commissioner of Income Tax, Circle-2, Guwahati vs. Fortune Vanijya Private Limited, Guwahati

In the result both the appeal of the Revenue and the cross objections of the assessee stands partly allowed

ITA 21/GTY/2021[2011-12]Status: DisposedITAT Guwahati10 Dec 2021AY 2011-12

Bench: Shri P.M. Jagtap, Hon’Ble V.P (Kz) & Shri A. T. Varkey, Jm]

Section 132Section 132(4)Section 142(1)Section 153ASection 153CSection 68

…1 I.T.A. No.21/Gau/2021 & CO No.1/Gau/2021 Fortune Vanijya Private Limited Assessment Year: 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, “VIRTUAL HEARING” AT KOLKATA [Before Shri P.M. Jagtap, Hon’ble V.P (KZ) & Shri A. T. Varkey, JM] I.T.A. No.21/Gau/2021 Assessment Year: 2011-12 ACIT, Circle-2, Guwahati Vs. Fortune Vanijya Private Limited S.J. Road, Athgaon, Guwahati-781001. [PAN:AABCF0295Q] Appellant Respondent CO No.1/Gau/2021 (In I.T.A. No.21/Gau/2021) Assessment Year: 2011-12 Fortune Vanijya Private Limited Vs. ACIT, Circle-2, Guwahati S.J. Road Athgaon, Guwahati-781001. [PAN:AABCF029…

K.B.Rolling Mills Private Limited, Ranga Reddy vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

Appeals are allowed in above terms

ITA 402/HYD/2020[2016-17]Status: DisposedITAT Hyderabad24 Sept 2021AY 2016-17

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri D.Srinivas, DR
Section 132Section 143(1)(a)Section 143(3)Section 153ASection 40A(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 2010-11 396/Hyd/20 2011-12 397/Hyd/20 M/s.K.B.Rolling Mills 2012-13 398/Hyd/20 Asst. Commissioner Private Limited, of Income Tax, Petbasheerabad (V), 399/Hyd/20 2013-14 Central Circle-3(1), Quthbullapur (M), Hyderabad Ranga Reddy Dist. 400/Hyd/20 2014-15 [PAN: AABCK0631P] 401/Hyd/20 2015-16 402/Hyd/20 2016-17 For Assessee : Shri P.Murali Mohana Rao, AR For Revenue : Shri D.Srinivas, DR Date of…

K.B.Rolling Mills Private Limited, Ranga Reddy vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

Appeals are allowed in above terms

ITA 401/HYD/2020[2015-16]Status: DisposedITAT Hyderabad24 Sept 2021AY 2015-16

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri D.Srinivas, DR
Section 132Section 143(1)(a)Section 143(3)Section 153ASection 40A(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 2010-11 396/Hyd/20 2011-12 397/Hyd/20 M/s.K.B.Rolling Mills 2012-13 398/Hyd/20 Asst. Commissioner Private Limited, of Income Tax, Petbasheerabad (V), 399/Hyd/20 2013-14 Central Circle-3(1), Quthbullapur (M), Hyderabad Ranga Reddy Dist. 400/Hyd/20 2014-15 [PAN: AABCK0631P] 401/Hyd/20 2015-16 402/Hyd/20 2016-17 For Assessee : Shri P.Murali Mohana Rao, AR For Revenue : Shri D.Srinivas, DR Date of…

K.B.Rolling Mills Private Limited, Ranga Reddy vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

Appeals are allowed in above terms

ITA 400/HYD/2020[2014-15]Status: DisposedITAT Hyderabad24 Sept 2021AY 2014-15

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri D.Srinivas, DR
Section 132Section 143(1)(a)Section 143(3)Section 153ASection 40A(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 2010-11 396/Hyd/20 2011-12 397/Hyd/20 M/s.K.B.Rolling Mills 2012-13 398/Hyd/20 Asst. Commissioner Private Limited, of Income Tax, Petbasheerabad (V), 399/Hyd/20 2013-14 Central Circle-3(1), Quthbullapur (M), Hyderabad Ranga Reddy Dist. 400/Hyd/20 2014-15 [PAN: AABCK0631P] 401/Hyd/20 2015-16 402/Hyd/20 2016-17 For Assessee : Shri P.Murali Mohana Rao, AR For Revenue : Shri D.Srinivas, DR Date of…

K.B.Rolling Mills Private Limited, Ranga Reddy vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

Appeals are allowed in above terms

ITA 399/HYD/2020[2013-14]Status: DisposedITAT Hyderabad24 Sept 2021AY 2013-14

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri D.Srinivas, DR
Section 132Section 143(1)(a)Section 143(3)Section 153ASection 40A(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 2010-11 396/Hyd/20 2011-12 397/Hyd/20 M/s.K.B.Rolling Mills 2012-13 398/Hyd/20 Asst. Commissioner Private Limited, of Income Tax, Petbasheerabad (V), 399/Hyd/20 2013-14 Central Circle-3(1), Quthbullapur (M), Hyderabad Ranga Reddy Dist. 400/Hyd/20 2014-15 [PAN: AABCK0631P] 401/Hyd/20 2015-16 402/Hyd/20 2016-17 For Assessee : Shri P.Murali Mohana Rao, AR For Revenue : Shri D.Srinivas, DR Date of…

K.B.Rolling Mills Private Limited, Ranga Reddy vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

Appeals are allowed in above terms

ITA 398/HYD/2020[2012-13]Status: DisposedITAT Hyderabad24 Sept 2021AY 2012-13

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri D.Srinivas, DR
Section 132Section 143(1)(a)Section 143(3)Section 153ASection 40A(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 2010-11 396/Hyd/20 2011-12 397/Hyd/20 M/s.K.B.Rolling Mills 2012-13 398/Hyd/20 Asst. Commissioner Private Limited, of Income Tax, Petbasheerabad (V), 399/Hyd/20 2013-14 Central Circle-3(1), Quthbullapur (M), Hyderabad Ranga Reddy Dist. 400/Hyd/20 2014-15 [PAN: AABCK0631P] 401/Hyd/20 2015-16 402/Hyd/20 2016-17 For Assessee : Shri P.Murali Mohana Rao, AR For Revenue : Shri D.Srinivas, DR Date of…

K.B.Rolling Mills Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

Appeals are allowed in above terms

ITA 397/HYD/2020[2011-12]Status: DisposedITAT Hyderabad24 Sept 2021AY 2011-12

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri D.Srinivas, DR
Section 132Section 143(1)(a)Section 143(3)Section 153ASection 40A(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 2010-11 396/Hyd/20 2011-12 397/Hyd/20 M/s.K.B.Rolling Mills 2012-13 398/Hyd/20 Asst. Commissioner Private Limited, of Income Tax, Petbasheerabad (V), 399/Hyd/20 2013-14 Central Circle-3(1), Quthbullapur (M), Hyderabad Ranga Reddy Dist. 400/Hyd/20 2014-15 [PAN: AABCK0631P] 401/Hyd/20 2015-16 402/Hyd/20 2016-17 For Assessee : Shri P.Murali Mohana Rao, AR For Revenue : Shri D.Srinivas, DR Date of…

K.B.Rolling Mills Private Limited, Ranga Reddy vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

Appeals are allowed in above terms

ITA 396/HYD/2020[2010-11]Status: DisposedITAT Hyderabad24 Sept 2021AY 2010-11

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri D.Srinivas, DR
Section 132Section 143(1)(a)Section 143(3)Section 153ASection 40A(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 2010-11 396/Hyd/20 2011-12 397/Hyd/20 M/s.K.B.Rolling Mills 2012-13 398/Hyd/20 Asst. Commissioner Private Limited, of Income Tax, Petbasheerabad (V), 399/Hyd/20 2013-14 Central Circle-3(1), Quthbullapur (M), Hyderabad Ranga Reddy Dist. 400/Hyd/20 2014-15 [PAN: AABCK0631P] 401/Hyd/20 2015-16 402/Hyd/20 2016-17 For Assessee : Shri P.Murali Mohana Rao, AR For Revenue : Shri D.Srinivas, DR Date of…

D.C.I.T., Central Circle-3(1), Kolkata vs. M/S Ramgarh Sponge Iron Pvt. Ltd., Kolkata

In the result, the appeal of revenue is dismissed

ITA 2490/KOL/2019[2014-15]Status: DisposedITAT Kolkata19 Aug 2021AY 2014-15

Bench: Shri P. M. Jagtap & Shri A. T. Varkey]

Section 153C

…1 M/s. Ramgarh Sponge Iron Pvt. Ltd., AY 2014-15 आयकर अपील"य अधीकरण, "यायपीठ –“A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri P. M. Jagtap, Vice President & Shri A. T. Varkey, Judicial Member] I.T.A. No. 2490/Kol/2019 Assessment Year: 2014-15 DCIT, Central Circle-3(1), Kolkata. Vs M/s. Ramgarh Sponge Iron Pvt. Ltd. . (PAN: AACCR 8736 R) Appellant Respondent Date of Hearing (Virtual) 17.08.2021 Date of Pronouncement 19.08.2021 For the Appellant Shri T.P. Singh, CIT, DR For the Respondent Shri Devesh Poddar, AR ORDER Per Shri A. T. Varkey, JM: This is an appeal preferred by the…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Aster Building Solution Private Limited, Hyderabad

Appeals are dismissed

ITA 471/HYD/2020[2012-13]Status: DisposedITAT Hyderabad20 Jul 2021AY 2012-13

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Rajiv Ranka, CIT-DR
Section 143(3)Section 153(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 468/Hyd/2020 2010-11 M/s.Aster Private Limited, Hyderabad 469/Hyd/2020 2011-12 Asst.Commissioner of [PAN: AACCA5469L] Income Tax, Central Circle-3(2), M/s.Aster Building 470/Hyd/2020 2011-12 Hyderabad Solutions Private Limited, Hyderabad 471/Hyd/2020 2012-13 [PAN: AAHCA1162B] For Revenue : Shri Rajiv Ranka, CIT-DR For Assessee : Shri P.Murali Mohana Rao, AR Date of Hearing : 30-06-2021 Date of Pro…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Aster Building Solution Private Limited, Hyderabad

Appeals are dismissed

ITA 470/HYD/2020[2011-12]Status: DisposedITAT Hyderabad20 Jul 2021AY 2011-12

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Rajiv Ranka, CIT-DR
Section 143(3)Section 153(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 468/Hyd/2020 2010-11 M/s.Aster Private Limited, Hyderabad 469/Hyd/2020 2011-12 Asst.Commissioner of [PAN: AACCA5469L] Income Tax, Central Circle-3(2), M/s.Aster Building 470/Hyd/2020 2011-12 Hyderabad Solutions Private Limited, Hyderabad 471/Hyd/2020 2012-13 [PAN: AAHCA1162B] For Revenue : Shri Rajiv Ranka, CIT-DR For Assessee : Shri P.Murali Mohana Rao, AR Date of Hearing : 30-06-2021 Date of Pro…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Aster Private Limited, Hyderabad

Appeals are dismissed

ITA 468/HYD/2020[2010-11]Status: DisposedITAT Hyderabad20 Jul 2021AY 2010-11

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Rajiv Ranka, CIT-DR
Section 143(3)Section 153(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 468/Hyd/2020 2010-11 M/s.Aster Private Limited, Hyderabad 469/Hyd/2020 2011-12 Asst.Commissioner of [PAN: AACCA5469L] Income Tax, Central Circle-3(2), M/s.Aster Building 470/Hyd/2020 2011-12 Hyderabad Solutions Private Limited, Hyderabad 471/Hyd/2020 2012-13 [PAN: AAHCA1162B] For Revenue : Shri Rajiv Ranka, CIT-DR For Assessee : Shri P.Murali Mohana Rao, AR Date of Hearing : 30-06-2021 Date of Pro…

Purulia Metal Casting Pvt. Ltd., Kolkata vs. D.C.I.T, Circle-4(1), Kolkata

Appeal is dismissed

ITA 1217/KOL/2019[2011-12]Status: DisposedITAT Kolkata15 Dec 2020AY 2011-12

Bench: Hon’Bleshrij.S Reddy, Am & Hon’Bleshri S.S. Godara, Jm I.T. A No.1217/Kol/2019A.Y 2011-12 M/S. Purulia Metal Casting Vs. Dcit, C.C-4(1), Kolkata Pvt. Ltd. Pan: Aadcp4189P (Appellant) (Respondent)

For Appellant: Shri MirajD.Shah, Ld.ARFor Respondent: Shri ImokabaJamir, CIT/DR
Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’bleShriJ.S Reddy, AM and Hon’bleShri S.S. Godara, JM I.T. A No.1217/Kol/2019A.Y 2011-12 M/s. Purulia Metal Casting Vs. DCIT, C.C-4(1), Kolkata Pvt. Ltd. PAN: AADCP4189P (Appellant) (Respondent) For the Appellant/Assessee :Shri MirajD.Shah, Ld.AR For the Respondent/Department :Shri ImokabaJamir, CIT/DR Date of Hearing (Virtual) : 09-12-2020 Date of Pronouncement : 15-12-2020 ORDER Shri S.S. Godara, JM: This assessee’s appeal for assessment year 2011-12arises against the CIT (Appeals), 21, Kolkata’s order dated 11-04-2019 passed in case No. 1…

DCIT, Central Circle - 2(1), Kolkata vs. M/S. Bhavya Merchandise Pvt. Ltd., Kolkata

In the result, appeals by the revenue are dismissed and cross-objections by the assessee are allowed

ITA 2148/KOL/2017[2011-12]Status: DisposedITAT Kolkata18 Mar 2020AY 2011-12
For Appellant: Mr. R.P. Agarwal, Advocate &For Respondent: Mr. Imokaba Jamir, CIT DR
Section 132Section 143(2)Section 143(3)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA Before: Shri P.M. Jagtap, Vice President and Shri S.S. Viswanethra Ravi, Judicial Member DCIT, CC – 2(1), Kolkata Appellant Vs M/s. Bhavya Merchandise Pvt. Ltd. Respondent [PAN:AADCB 6137 F] C.O. No. 110/Kol/2018 (Arising out of ITA No. 2148/Kol/2017 (Assessment Year: 2011-12) M/s. Bhavya Merchandise Pvt. Ltd. Cross-Objector [PAN:AADCB 6137 F] Vs DCIT, CC – 2(1), Kolkata Respondent IT(SS)A No. 139/Kol/2017 (Assessment Year: 2011-12) DCIT, CC – 2(1), Kolkata Appellant Vs M/s. SRA Merchandise Pvt. Ltd. Respondent [PAN: AAMCS 5239 C] C.O. No. 09/Kol/2…