Commissioner of Income-tax (Central) Nagpur v. Premkumar Arjundas Luthra (HUF)

69 Taxmann.com 407High Court2016#617 most cited

What is Commissioner of Income-tax (Central) Nagpur v. Premkumar Arjundas Luthra (HUF) authority for?

The Commissioner (Appeals) cannot dismiss an appeal for non-prosecution; the law does not empower them to do so. The appeal must be decided on merits and in writing, stating points for determination, decision, and reasons.

159

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

Commissioner of Income-tax (Central) Nagpur v. Premkumar Arjundas Luthra (HUF) · section 250 · section 251 · CIT(A) power · dismiss appeal non-prosecution · reasoned order · section 250(6) · section 251(1)(a)

Sections most often in play

Section 250Section 250(6)Section 147Section 144Section 246ASection 143(3)Section 148Section 251(1)(a)

Issues it is cited on

section 250(1)section 251(2)section 246section 251(1)section 251(1)(a)section 250(4)section 246asection 251section 250(6)reasoned ordernon-application of mindcommissioner (appeals)

Judgments citing Commissioner of Income-tax (Central) Nagpur v. Premkumar Arjundas Luthra (HUF)

Fortune Investment, Mumbai vs. Income Tax Officer, Ward 22(1)(1), Mumbai

The appeal of the appellant is allowed for statistical purposes

ITA 6342/MUM/2024[2018-19]Status: DisposedITAT Mumbai18 Mar 2025AY 2018-19

Bench: S/Shri Anikesh Banerjee (Jm) & Omkareshwar Chidara (Am) Fortune Investment Ito Ward-22(1)(1) 51, Siddhivinayak Piramal Chambers Apartment, 3Rd Golibar Vs. Lalbaug Road, Santacruz East Mumbai-400 012. Mumbai-400 055. Pan : Aadff6112D Appellant Respondent

For Appellant: Shri Dharan GandhiFor Respondent: Ms. Kavitha Kaushik
Section 10(38)Section 143Section 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “F” Bench, Mumbai. Before S/Shri Anikesh Banerjee (JM) & Omkareshwar Chidara (AM) Fortune Investment ITO Ward-22(1)(1) 51, Siddhivinayak Piramal Chambers Apartment, 3rd Golibar Vs. Lalbaug Road, Santacruz East Mumbai-400 012. Mumbai-400 055. PAN : AADFF6112D Appellant Respondent Assessee by : Shri Dharan Gandhi Revenue by : Ms. Kavitha Kaushik Date of Hearing : 05/03/2025 Date of pronouncement : 18/03/2025 O R D E R Per Omkareshwar Chidara (AM) :- The following several grounds of appeal were raised by the appellant before the ITAT for the A.Y. 2018-19 :- 1. Ex Pa…

Naresh Atmaram Talreja, Navi Mumbai vs. Income Tax Officer Ward 28(2)(3), Navi Mumbai

Appeal is allowed for statistical purposes

ITA 159/MUM/2025[2017-18]Status: DisposedITAT Mumbai17 Mar 2025AY 2017-18

Bench: Smt. Beena Pillai (Jm) & Shri Omkareshwar Chidara (Am) Naresh Atmaram Talreja Ito Ward 28(2)(3) Flat No. 1506/1507, 15Th Room No. 310, 3Rd Floor, Shreeji Heights Vs. Floor, Tower No. 6 D Wing, Plot No. 1A,1B,1C Vashi Railway Stn. Nerul, Maharashtra-709. Maharashtra-703. Pan : Adqpt2698Q Appellant Respondent

For Appellant: Shri Pravin SalunkheFor Respondent: Ms. Payal Dedhia
Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “H(SMC)” Bench, Mumbai. Before Smt. Beena Pillai (JM) & Shri Omkareshwar Chidara (AM) Naresh Atmaram Talreja ITO Ward 28(2)(3) Flat No. 1506/1507, 15th Room No. 310, 3rd Floor, Shreeji Heights Vs. Floor, Tower No. 6 D Wing, Plot No. 1A,1B,1C Vashi Railway Stn. Nerul, Maharashtra-709. Maharashtra-703. PAN : ADQPT2698Q Appellant Respondent : Ms. Payal Dedhia Assessee by : Shri Pravin Salunkhe Revenue by : 26/03/2025 Date of Hearing Date of pronouncement : 26/03/2025 O R D E R Per Omkareshwar Chidara (AM) :- The above captioned case, the appellant filed an appeal and…

Tribhovandas Bhimji Zaveri (Bombay) Ltd, Mumbai vs. Dy Comm. of Income Tax 4(3)(1), Mumbai

The appeal is allowed for statistical purposes

ITA 6381/MUM/2024[2020-21]Status: DisposedITAT Mumbai17 Mar 2025AY 2020-21

Bench: Smt. Beena Pillai (Jm) & Shri Omkareshwar Chidara (Am) Tribhovandas Bhimji Dcit 4(3)(1) Zaveri (Bombay) Ltd. Aayakar Bhavan 241/43, Zaveri Bazar Vs. M.K. Road Marine Lines, Kalbadevi Churchgate Mumbai-400 002. Mumbai-400020. Pan : Aaact4893P Appellant Respondent

For Respondent: Dr. K. Shivaram &
Section 143(1)Section 245Section 246A

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “E” Bench, Mumbai. Before Smt. Beena Pillai (JM) & Shri Omkareshwar Chidara (AM) Tribhovandas Bhimji DCIT 4(3)(1) Zaveri (Bombay) Ltd. Aayakar Bhavan 241/43, Zaveri Bazar Vs. M.K. Road Marine Lines, Kalbadevi Churchgate Mumbai-400 002. Mumbai-400020. PAN : AAACT4893P Appellant Respondent : Dr. K. Shivaram & Assessee by Shri Shashi Bekal : Shri Ashish Kumar Revenue by : 05/02/2025 Date of Hearing Date of pronouncement : 17/03/2025 O R D E R Per Omkareshwar Chidara (AM) :- In the above captioned appeal, the appellant filed an appeal before the ITAT with the followin…

Shabbir Taher Kachwala, Mumbai vs. Deputy Commissioner of Income Tax, CPC, Bangalore

The appeal of the appellant is allowed for statistical purposes

ITA 3454/MUM/2024[2016-17]Status: DisposedITAT Mumbai17 Mar 2025AY 2016-17

Bench: Ao As Held By Various Case Laws.

For Appellant: Shri Anil GuptaFor Respondent: Shri Mayur Makadia
Section 143(1)Section 154Section 249

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “SMC” Bench, Mumbai. Befor Ms. Kavitha Rajagopal (JM) & Shri Omkareshwar Chidara (AM) Shabbir Taher Kachwala DCIT, CPC 1003A, Aakansha CHSL Post Bag No. 2 Kalyan Complex, Panch Vs. Electronic City Marg, Versova, Post Office, Maharashtra-400 061. Bangalore/ITO 17(3)(3),Mumbai. PAN : AAEPK0708M Appellant Respondent : Shri Mayur Makadia Assessee by : Shri Anil Gupta Revenue by : 25/02/2025 Date of Hearing Date of pronouncement : 17/03/2025 O R D E R Per Omkareshwar Chidara (AM) :- In this above captioned appeal, the appellant filed an appeal with the following ground…

Subrata Mukherjee, Kolkata vs. DCIT, Cir. 5(1), Kolkata

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

ITA 471/KOL/2024[2011-12]Status: DisposedITAT Kolkata06 Mar 2025AY 2011-12

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144Section 250Section 250(6)

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 471/KOL/2024 Assessment Year: 2011-12 Subrata Mukherjee DCIT, Cir.-5(1), Kolkata Vs. (Appellant) (Respondent) PAN: AFFPM8693D Appearances: Assessee represented by : None. Department represented by : Rama Choudhary, JCIT Sr. DR. Date of concluding the hearing : March 4th, 2025 Date of pronouncing the order : March 6th, 2025 ORDER PER BEN…

Rishikesh Mercantile Pvt. Ltd., Kolkata vs. ITO, Ward-4(1), Kolkata

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

ITA 2431/KOL/2024[2012-13]Status: DisposedITAT Kolkata06 Mar 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 245Section 250Section 250(4)

…आयकर अपीलीय अधिकरण कोलकाता 'डी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 2431/KOL/2024 Assessment Year: 2012-13 Rishikesh Mercantile Pvt. Ltd. ITO, Ward-4(1), Kolkata Vs. (Appellant) (Respondent) PAN: AACCR8067P Appearances: Assessee represented by : Vinod Kumar Jain, AR. Department represented by : Sailen Samadder, Add. CIT, Sr. DR. Date of concluding the hearing : February 24th, 2025 Date of pronouncing the…

Oplus Steel and Power Pvt. Ltd.(Formerly Known As Swati Concast and Power Pvt. Ltd.), Kolkata vs. D.C.I.T., Circle - 5(1), Kolkata

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

ITA 2550/KOL/2024[2013-2014]Status: DisposedITAT Kolkata28 Feb 2025AY 2013-2014

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(2)Section 147Section 148Section 250Section 68Section 69C

…आयकर अपीलीय अधिकरण कोलकाता 'डी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 2550/KOL/2024 Assessment Year: 2013-14 Oplus Steel and Power Pvt. Ltd. D.C.I.T., Circle - 5(1), (Formerly known as Swati Kolkata Vs. Concast and Power Pvt. Ltd.) (Appellant) (Respondent) PAN: AABCC4730B Appearances: Assessee represented by : Miraj D Shah, AR. Department represented by : Sailen Samadder, Add. CIT, Sr. DR. Date of concludin…

Alka Kumari, Bengaluru vs. ITO, Ward 4(1), Patna

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

ITA 612/PAT/2024[2015-16]Status: DisposedITAT Patna24 Feb 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 612/PAT/2024 Assessment Year: 2015-16 Alka Kumari ITO, Ward-4(1), Patna Vs. (Appellant) (Respondent) PAN: BBDPK1093C Appearances: Assessee represented by : None. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : January 28th, 2025 Date of pronouncing the order : February 24th, 2025 O…

Jitendra Kumar, Arwal vs. Addl/JCIT(A)-2 Delhi, Delhi

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

ITA 394/PAT/2024[2017-18]Status: DisposedITAT Patna24 Feb 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 234BSection 250Section 250(6)Section 270A(2)

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 394/PAT/2024 Assessment Year: 2017-18 Jitendra Kumar ADDL/JCIT(A)-2 Delhi Vs. (Appellant) (Respondent) PAN: BKCPK5413N Appearances: Assessee represented by : None. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : January 28th, 2025 Date of pronouncing the order : February 24th, 2025…

Mahanth Kumar Singh, Muzaffarpur vs. ITO, Muzaffarpur

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

ITA 232/PAT/2024[2017-18]Status: DisposedITAT Patna20 Feb 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 147Section 148Section 249Section 250Section 69A

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 232/PAT/2024 Assessment Year: 2017-18 Mahanth Kumar Singh ITO, NFAC, Delhi Vs. (Appellant) (Respondent) PAN: BWCPS5258M Appearances: Assessee represented by : G. P. Tulsiyan, FCA. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : February 4th, 2025 Date of pronouncing the order : Feb…

Ram Kumar, Supaul vs. ITO, 3(5), Saharsa

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

ITA 464/PAT/2024[2017-18]Status: DisposedITAT Patna19 Feb 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 147Section 148Section 250Section 69A

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 464/PAT/2024 Assessment Year: 2017-18 Ram Kumar ITO, Ward-3(5), Saharsa Vs. (Appellant) (Respondent) PAN: BDFPK8001C Appearances: Assessee represented by : K N Prasad, Adv. and Vishal Kr. Adv. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : February 4th, 2025 Date of pronouncing th…

Madhuri Devi, Saharsa vs. ITO Ward- 3 (4), Saharsa

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

ITA 238/PAT/2024[2017-18]Status: DisposedITAT Patna19 Feb 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(2)Section 144Section 145(3)Section 148Section 250Section 69A

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 238/PAT/2024 Assessment Year: 2017-18 Madhuri Devi ITO, Ward-3(4), Saharsa Vs. (Appellant) (Respondent) PAN: AHZPD0033C Appearances: Assessee represented by : S. K. Dutta, Adv. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : February 4th, 2025 Date of pronouncing the order : Februa…

Fiero Fernandes, Mumbai vs. Jurisdiction Ward 42(2)(2), Mumbai

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

ITA 23/MUM/2025[2015-16]Status: DisposedITAT Mumbai14 Feb 2025AY 2015-16

Bench: Shri Sandeep Singh Karhail, Jm & Shri Girish Agrawal, Am आयकर अपील सं./Ita No.23/Mum/2025 (िनधा"रण वष" / Assessment Year :2015-2016) Fiero Fernandes Vs. Ito, Ward-42(2)(2), 1202 Lourdes Heritage, Mumbai Opposite Our Lady Of Lourdes Church, Orlem Malad West Mumbai "थायी लेखा सं./Pan No. : Aaspf 3097 Q (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती की ओर से /Assessee By : Ms. Chaitee Londhe, Ar राज"व क" ओर से /Revenue By : Shri Pravin Salunkhe, Sr.Dr सुनवाई क" तारीख / Date Of Hearing : 12/02/2025 घोषणा क" तारीख/Date Of Pronouncement : 14/02/2025 आदेश / O R D E R Per Sandeep Singh Karhail, Jm : The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order Dated 05/11/2024 Passed Under Section 250 Of The Income Tax Act, 1961 (“The Act”) By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“Learned Cit(A)”], For The Assessment Year 2015-16. 2. In This Appeal, The Assessee Has Raised The Following Grounds: -

For Appellant: Ms. Chaitee Londhe, ARFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 148Section 149Section 151ASection 250Section 250(6)Section 56Section 56(2)(vii)Section 56(2)(x)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H” (SMC) BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JM AND SHRI GIRISH AGRAWAL, AM आयकर अपील सं./ITA No.23/MUM/2025 (िनधा"रण वष" / Assessment Year :2015-2016) Fiero Fernandes Vs. ITO, Ward-42(2)(2), 1202 Lourdes Heritage, Mumbai Opposite Our Lady of Lourdes Church, Orlem Malad West Mumbai "थायी लेखा सं./PAN No. : AASPF 3097 Q (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती की ओर से /Assessee by : Ms. Chaitee Londhe, AR राज"व क" ओर से /Revenue by : Shri Pravin Salunkhe, Sr.DR सुनवाई क" तारीख / Date of Hearing : 12/02/2025 घोषणा क" तारीख/Date of Pronouncemen…

Khushboo Amit Bhayani, Mumbai vs. Assistant Commissioner of Income Tax Circle 27(2), Mumbai, Navi Mumbai

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

ITA 100/MUM/2025[2013-14]Status: DisposedITAT Mumbai14 Feb 2025AY 2013-14

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalkhushboo Amit Bhayani, A/405, Siddhivinayak Plaza Chs Ltd., Simpoli Link, Road Chikuwadi, Borivali (West), Mumbai, ……………. Appellant Maharashtra – 400092. Pan: Avlpb 8903F V/S Acit, Circle-27(2), Room No. 419, 4Th Floor, Tower No. 6, Vashi Railway Station Complex, ……………. Respondent Navi Mumbai - 400703 Maharashtra

For Appellant: Shri A.C. JhaveriFor Respondent: Shri Kiran Unavekar, Sr. DR
Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER KHUSHBOO AMIT BHAYANI, A/405, Siddhivinayak Plaza CHS Ltd., Simpoli Link, Road Chikuwadi, Borivali (West), Mumbai, ……………. Appellant Maharashtra – 400092. PAN: AVLPB 8903F v/s ACIT, CIRCLE-27(2), Room No. 419, 4th Floor, Tower No. 6, Vashi Railway Station Complex, ……………. Respondent Navi Mumbai - 400703 Maharashtra Assessee by : Shri A.C. Jhaveri Revenue by : Shri Kiran Unavekar, Sr. DR Date of Hearing – 13/02/2025 Date of Order – 14/02/2025 O R D E R PER SANDEEP…

Sameer Subhash Hosmani, Mumbai vs. ITO, Ward 35(3)(1), Mumbai

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

ITA 2412/MUM/2024[2013-2014]Status: DisposedITAT Mumbai14 Feb 2025AY 2013-2014

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalsameer Subhash Hosmani, Flat No. 1, Shreenath Dham, W.S. Road, Opp. Jana Seva Bank, Dahisar East, Mumbai - 400068 ……………. Appellant Maharashtra Pan: Adiph3121L V/S Ito, Ward 35(3)(1), Mumbai Kautilya Bhavan, Bandra Kurla Complex, ……………. Respondent Mumbai - 400051 Maharashtra Assessee By : Ms. Rakhi Dholakiya, Ca Revenue By : Shri Kiran Unavekar, Sr. Dr

For Appellant: Ms. Rakhi Dholakiya, CAFor Respondent: Shri Kiran Unavekar, Sr. DR
Section 132Section 148Section 153CSection 250Section 250(6)Section 56Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER SAMEER SUBHASH HOSMANI, Flat no. 1, Shreenath Dham, W.S. Road, Opp. Jana Seva Bank, Dahisar East, Mumbai - 400068 ……………. Appellant Maharashtra PAN: ADIPH3121L v/s ITO, Ward 35(3)(1), Mumbai Kautilya Bhavan, Bandra Kurla Complex, ……………. Respondent Mumbai - 400051 Maharashtra Assessee by : Ms. Rakhi Dholakiya, CA Revenue by : Shri Kiran Unavekar, Sr. DR Date of Hearing – 13/02/2025 Date of Order – 14/02/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present ap…

Sri Ram Constructions, Patna vs. ITO, Ward- 6 (5), Patna

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

ITA 353/PAT/2024[2015-16]Status: DisposedITAT Patna28 Jan 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144Section 145(3)Section 250Section 43C

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 353/PAT/2024 Assessment Year: 2015-16 Sri Ram Constructions ITO, Ward-6 (5), Patna Vs. (Appellant) (Respondent) PAN: ABXFS6139S Appearances: Assessee represented by : None. Department represented by : Ashwani Kumar, Sr. DR. Date of concluding the hearing : January 27th, 2025 Date of pronouncing the order : January 28th,…

Adidarshan Tradewing Private Limited, Kolkata vs. I.T.O., Ward - 12(2), Kolkata

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

ITA 1716/KOL/2024[2012-2013]Status: DisposedITAT Kolkata21 Jan 2025AY 2012-2013

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(3)Section 144Section 234ASection 234BSection 250Section 250(6)Section 263Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1716/KOL/2024 Assessment Year: 2012-13 Adidarshan Tradewing Private I.T.O., Ward -12(2), Kolkata Limited Vs. (Appellant) (Respondent) PAN: AAJCA6493K Appearances: Assessee represented by : Rakesh Jain, AR. Department represented by : S. Datta, CIT DR. Date of concluding the hearing : January 13th, 2025 Date of pronouncing t…

Laxmi Narayan Packaging Industries, Guwahati vs. The Income Tax Officer, Ward - 2(1), Guwahati

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

ITA 60/GTY/2024[2017-18]Status: DisposedITAT Guwahati20 Jan 2025AY 2017-18

Bench: Sri Duvvuru Rl Reddy(Kz) & Sri Rakesh Mishra

Section 133ASection 143(3)Section 250Section 80

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री दुव्वुरु आरएल रेड्डी, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SRI DUVVURU RL REDDY, VICE PRESIDENT (KZ) & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 60/GTY/2024 Assessment Year: 2017-18 Laxmi Narayan Packaging Income Tax Officer, Ward- Industries Vs. 2(1), Guwahati (Appellant) (Respondent) PAN: AADFL0516B Appearances: Assessee represented by: Ramesh Goenka Adv. Department represented by: Kausik Ray, JCIT Date of concluding the he…

Harish Pandey, Raipur vs. ACIT, Circle-1(1), Raipur

ITA 503/RPR/2024[2018-19]Status: DisposedITAT Raipur10 Jan 2025AY 2018-19

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 503/Rpr/2024 (िनधा"रण वष" Assessment Year: 2018-19)

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 115BSection 144Section 147Section 148Section 250Section 69A

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 503/RPR/2024 (िनधा"रण वष" Assessment Year: 2018-19) Harish Pandey, v Assistant Commissioner of Income Tax, H. No. 75, Village Urla, Abhanpur, s Circle-1(1), Central Revenue Building, District: Raipur-493661, C.G. Civil Lines, Raipur, 492001 PAN: BDQPP8112G (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri Yogesh Sethia, CA राज" की ओर से /Revenue b…

Vijayant Khedulkar, Raigarh vs. Income Tax Officer, Ward-1, Raigarh

In the result, appeal of the assessee is allowed for statistical purposes in terms of the aforesaid observations

ITA 531/RPR/2024[2011-12]Status: DisposedITAT Raipur08 Jan 2025AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No.531/Rpr/2024 "नधा"रण वष" / Assessment Year : 2011-12 Vijaykant Khedulkar Q. No.3, Ananthalaya Colony, Handi Chowk, Raigarh (C.G.)-496 001 Pan : Bbupk5167Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1, Raigarh (C.G.) ……""यथ" / Respondent

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 144Section 147Section 250(6)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA No.531/RPR/2024 "नधा"रण वष" / Assessment Year : 2011-12 Vijaykant Khedulkar Q. No.3, Ananthalaya Colony, Handi Chowk, Raigarh (C.G.)-496 001 PAN : BBUPK5167Q .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1, Raigarh (C.G.) ……""यथ" / Respondent Assessee by : Shri Yogesh Sethia, CA Revenue by : Smt. Anubhaa Tah Goel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 06.01.2025 घोषणा क" तार"ख…