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

Q: How many judgments cite Commissioner of Income-tax (Central) Nagpur v. Premkumar Arjundas Luthra (HUF)?

159 judgments on BharatTax cite Commissioner of Income-tax (Central) Nagpur v. Premkumar Arjundas Luthra (HUF) (69 Taxmann.com 407), spanning 2016 to 2026.

Q: Which sections of the Income Tax Act does Commissioner of Income-tax (Central) Nagpur v. Premkumar Arjundas Luthra (HUF) come up under?

It is most often cited in judgments turning on Section 250, Section 250(6), Section 147, Section 144, Section 246A, Section 143(3).

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

Issues it is cited on

section 250(1)section 251(2)section 246 section 251(1)section 251(1)(a)section 250(4)section 246a section 251 section 250(6)reasoned order non-application of mind commissioner (appeals)

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

Bhupendrabhai Punjabhai Patel, Vadodara vs. The ACIT, Circle-1(3), Vadodara

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

ITA 655/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad26 Jul 2024AY 2016-17

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 655/Ahd/2024 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2016-17) िनधा"रण वष" Bhupendrabhai Assistant Commissioner Of बनाम बनाम/ बनाम बनाम Punjabhai Patel Income Tax Vs. Near Towers Dabhasa, Tal: Circle-1(3), Baroda Padra, Vadodara, Gujarat, 391440 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Amgpp7772G (Appellant) .. (Respondent) Shri Sanjay R Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri Ashesh Rajesh Revar, Sr. Dr Date Of Hearing 23/07/2024 26/07/2024 Date Of Pronouncement O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 06.10.2023 For The Assessment Year 2016-17. 2. The Assessee Has Raised The Following Grounds In This Appeal:

For Respondent: Shri Ashesh Rajesh Revar, Sr. DR

Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA RAGHUNATH KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 655/Ahd/2024 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2016-17) िनधा"रण वष" Bhupendrabhai Assistant Commissioner of बनाम बनाम/ बनाम बनाम Punjabhai Patel Income Tax Vs. Near Towers Dabhasa, Tal: Circle-1(3), Baroda Padra, Vadodara, Gujarat, 391440 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AMGPP7772G (Appellant) .. (Respondent) Shri Sanjay R Shah, AR अपीलाथ" ओर से /Appellant by : ""यथ" क" ओर से/Respondent by : Shri Ashe…

Late Shri Jetha Verva Chavada Represented Through Legal Heir Mrs. Dayaki Jetha Chavada, Navi Mumbai vs. ITO Ward-28(1)(1), Navi Mumbai

Appeal is allowed for statistical purposes

ITA 1748/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Jul 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidaraassessment Year: 2017-18

For Appellant: Shri V.D. Parmar, A.RFor Respondent: Ms. Dhivya Ruth J., Sr. D.R

Section 147Section 148Section 2(29)Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H (SMC)”, MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Assessment Year: 2017-18 Late Shri Jetha Verva ITO Ward 28(1)(1), Chavada represented through Tower No.6, Vashi legal Heir Mrs. Dayaki Jetha Railway Complex, Vs. Chavada, Vashi, C-45,/ S-7, Sector-14, Vashi Navi-Mumbai-400703 Navi-Mumbai – 400 703 PAN: AEMPC2872E (Appellant) (Respondent) Present for: Assessee by : Shri V.D. Parmar, A.R. Revenue by : Ms. Dhivya Ruth J., Sr. D.R. Date of Hearing : 16 . 07 . 2024 Date of Pronouncement : 24 . 07 .…

Asst. Commissioner of Income Tax (It) 2(1)(1), Mumbai vs. Credit Suisse (Singapore) Limited, Singapore

In the result, both the appeals filed by the Revenue are dismissed

ITA 1711/MUM/2024[2016-17]Status: DisposedITAT Mumbai03 Jul 2024AY 2016-17

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

For Appellant: Shri Harsh ShahFor Respondent: Shri Anil Sant

Section 143(3)Section 250Section 263Section 74

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SMT. RENU JAUHRI, AM ITA Nos.1698 & 1711/Mum/2024 (Assessment Years: 2017-18 & 2016-17) Asst. CIT (IT) 2(1)(1) Credit Suisse (Singapore) Limited 1714, 17th Floor, Air India Building, 1 Raffles Link, 33/34-01 South Vs. Nariman Point, Mumbai-400 021 Lobby Singapore PAN/GIR No. AACCC 7328 N (Assessee) (Respondent) : Assessee by : Shri Harsh Shah Respondent by : Shri Anil Sant Date of Hearing : 03.07.2024 Date of Pronouncement : 03.07.2024 O R D E R Per Kavitha Rajagopal, J M: The captioned appeals are filed by the Reve…

Asst. Commissioner of Income Tax (It) 2(1)(1), Mumbai vs. Credit Suisse (Singapore) Limited, Mumbai

In the result, both the appeals filed by the Revenue are dismissed

ITA 1698/MUM/2024[2017-18]Status: DisposedITAT Mumbai03 Jul 2024AY 2017-18

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

For Appellant: Shri Harsh ShahFor Respondent: Shri Anil Sant

Section 143(3)Section 250Section 263Section 74

Shri Anil Roshanlal Bafna, Mumbai vs. ACIT 27(1), Mumbai

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

ITA 635/MUM/2024[2017-18]Status: DisposedITAT Mumbai05 Jun 2024AY 2017-18

Bench: Shri Narendra Kumar Billaiya & Shri Sandeep Singh Karhail

For Appellant: Shri V. D. ParmarFor Respondent: Shri Sunny Kachhwaha

Section 250Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.635/Mum./2024 (Assessment Year : 2017-18) Anil Roshanlal Bafna M/s. Swarna Ganga Jewellers Shop No. 8/9, Goodwill Arcade, ……………. Appellant Plot No.5, Sector-10, Near Nerul Rly Station, Nerul (East), Navi Mumbai-400706 PAN – AICPB4215C v/s ACIT-27(1) Room No.415, 4th Floor, ……………. Respondent Vashi Railway Complex, Vashi Navi Mumbai-400703 Assessee by : Shri V. D. Parmar Revenue by : Shri Sunny Kachhwaha Date of Hearing – 29/05/2024 Date of Order – 0…

M/S. Dr. M Nagaraju & Renuka Nagaraju Charitable Trust (R), Bengaluru vs. Income Tax Officer, (Exemptions), Ward-2, Bangalore

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

ITA 519/BANG/2024[2017-18]Status: DisposedITAT Bangalore21 May 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Siddesh Nagaraj Gaddi, CAFor Respondent: Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru

Section 11Section 12ASection 250Section 250(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2017-18 M/s. Dr. M. Nagaraju & Renuka Vs. The Income Tax Officer Nagaraju Charitable Trust (R), (Exemptions), Vaderahalli Village, Harohalli Hobli, Ward 2, Kaggalahalli, Ramanagar, Bangalore. Kaggala Halli B.O. – 562 112. PAN : AAATM 8955C APPELLANT RESPONDENT Appellant by : Shri Siddesh Nagaraj Gaddi, CA Respondent by : Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 07.05.2024 Date of Pronouncement : 21.05.2024 O R D E R Per Laxm…

Hiteshbhai Mulajibhai Patel, Vadodara vs. The Income Tax Officer, Ward-1(2)(1), Vadodara

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 103/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad08 Mar 2024AY 2011-12

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 250(6)Section 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2011-12 Hiteshbhai Mulajibhai The ITO, Patel Ward-1(2)(1), 210, Bhraman Falia, Vs Vadodara Chapad, Vadodara-391410 PAN: ARNPP6914E (Appellant) (Respondent) Assessee Represented: Shri Sanjay R Shah, A.R. Revenue Represented: Smt. Trupti Patel, Sr.D.R. Date of hearing : 05-03-2024 Date of pronouncement : 08-03-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the assessee as against the exparte appellate order…

Vardhanapu Manikumari of Late Earnest Christopher Vardhanapu, Bhimavaram vs. Income Tax Officer, Ward-1, Bhimavaram

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

ITA 256/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam20 Feb 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.256/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15) Smt.Vardhanapu Manikumari Vs. Income Tax Officer L/R Of (Late) Earnest Christopher Ward-1 Vardhanapu Bhimavaram D.No.21-16-30A Dora Bangalow Mission Compound, West Godavari [Pan : Aeepv0600F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Dr.Aparna Villuri, DR

Section 12ASection 143(2)Section 143(3)Section 147Section 148Section 56Section 56(2)(vii)

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.256/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15) Smt.Vardhanapu Manikumari Vs. Income Tax Officer L/R of (Late) Earnest Christopher Ward-1 Vardhanapu Bhimavaram D.No.21-16-30A Dora Bangalow Mission Compound, West Godavari [PAN : AEEPV0600F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respo…

National Commodities Management Services Limited, Mumbai vs. DCIT-7(1)(1), Mumbai

ITA 2315/MUM/2023[2014-2015]Status: DisposedITAT Mumbai19 Dec 2023AY 2014-2015

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2014-15

For Appellant: Shri Jay Dharod, A.RFor Respondent: Shri Ashok Kumar Ambastha, D.R

Section 143(3)Section 250Section 271(1)(c)Section 35A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 M/s. National Dy. Commissioner of Commodities Management Income Tax, Services Ltd., Range-7(1)(1), Vs. 1st Floor, D-164, TTC Industrial Area, Nerul MIDC, Aayakar Bhavan, Navi Mumbai-400 706 Mumbai - 400020 PAN: AACCN00054C (Appellant) (Respondent) Present for: Assessee by : Shri Jay Dharod, A.R. Revenue by : Shri Ashok Kumar Ambastha, D.R. Date of Hearing : 14 . 12 . 2023 Date of Pronouncement : 19 . 12 . 2023 O R D E R Per : Kuldip Singh, Ju…

Indira Gandhi, Maharashtra vs. Income Tax Officer 29(1)(5), Mumbai

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

ITA 2530/MUM/2023[2011-12]Status: DisposedITAT Mumbai01 Nov 2023AY 2011-12

Bench: Shri Pavan Kumar Gadaleindira Gandhi, Vs. Ito – 29(1)(5) 101,1Stflr,Tulip E & F 107,1St Floor, C-10, Chs Ltd, Mayureshpark, Pratyakshakarbhavan, Bhandup (West), Bkc, Mumbai-400078. Mumbai-400078. Pan/Gir No. : Ajzpg7601H Appellant .. Respondent

For Appellant: Shri Tanmay Milind Phadke.ARFor Respondent: Shri G.J. Ninawe. Sr. DR

Section 143(1)Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Indira Gandhi, Vs. ITO – 29(1)(5) 101,1stFlr,Tulip E & F 107,1st Floor, C-10, CHS Ltd, MayureshPark, PratyakshaKarBhavan, Bhandup (West), BKC, Mumbai-400078. Mumbai-400078. PAN/GIR No. : AJZPG7601H Appellant .. Respondent Assessee by : Shri Tanmay Milind Phadke.AR Revenue by : Shri G.J. Ninawe. Sr. DR Date of Hearing 01.01.2023 Date of Pronouncement 03.11.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The appeal is filed by the assessee against the order of the National Faceless Appeal Centre(NFAC), Del…

Paresh Valia, Mumbai vs. DCIT, Circle-42(1)(1), Mumbai

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

ITA 2425/MUM/2023[2016-17]Status: DisposedITAT Mumbai19 Oct 2023AY 2016-17

Bench: Shri Vikas Awasthy& Shri Prashant Maharshi आअसं.2425/मुं/2023(िन.व. 2016-17) Mr.Paresh Valia, B-1503 Pusph Vinod,S.V.Road, Borivali (West), Mumbai 400 092. Pan: Aabpv-4733-A ...... अपीलाथ"/Appellant बनाम Vs. Dy. Commissioner Of Income Tax -42(1)(1), Mumbai, Kautaliya Bhavan, Bandra Kurla Complex, Mumbai – 400 051. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Poojan Mehta "ितवादी "ारा/Respondent By : Shri Prabhat Kumar Gupta सुनवाई क" ितिथ/ Date Of Hearing : 19/10/2023 घोषणा क" ितिथ/ Date Of Pronouncement : 19/10/2023 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against An Ex-Parte Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi[ In Short ‘The Cit(A)’] Dated 12/05/2023, For The Assessment Year 2016-17. 2. Shri Poojan Mehta Appearing On Behalf Of The Assessee Submitted That The Cit(A) In An Ex-Parte Proceedings Has Dismissed The Appeal Of Assessee For Non-Prosecution.

For Appellant: Shri Poojan MehtaFor Respondent: Shri Prabhat Kumar Gupta

Section 250

…आयकर अपीलीय अिधकरण मुंबई पीठ “सी ”,मुंबई "ी िवकास अव"थी, "याियक सद"य एवं "ी "शांत महिष", लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ C ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI PRASHANT MAHARSHI , ACCOUNTANT MEMBER आअसं.2425/मुं/2023(िन.व. 2016-17) Mr.Paresh Valia, B-1503 Pusph Vinod,S.v.Road, Borivali (West), Mumbai 400 092. PAN: AABPV-4733-A ...... अपीलाथ"/Appellant बनाम Vs. Dy. Commissioner of Income Tax -42(1)(1), Mumbai, Kautaliya Bhavan, Bandra Kurla Complex, Mumbai – 400 051. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant by : Shri Poojan Mehta "ितवादी "ारा…

Iris Knowledge Foundation, Mumbai vs. National Faceless Appeal Centre, Mumbai

ITA 1947/MUM/2023[2017-2018]Status: DisposedITAT Mumbai29 Aug 2023AY 2017-2018

Bench: Shri Kuldip Singh & Shri S Rifaur Rahmanassessment Year: 2017-18

For Appellant: Shri. Chaitanya Joshi, CAFor Respondent: Shri. H.M. Bhatt, Sr. AR

Section 11Section 12ASection 143(3)Section 2(15)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2017-18 M/s. Iris Knowledge CIT(A), National Faceless Foundation, Appeal Centre (NFAC), T-131, Tower International Delhi. Vs. Infotech Park, Navi Mumbai, Vashi- 400 701 PAN: AACCI1544G (Appellant) (Respondent) Present for: Assessee by : Shri. Chaitanya Joshi, CA Revenue by : Shri. H.M. Bhatt, Sr. AR Date of Hearing : 28. 08 . 2023 Date of Pronouncement : 29. 08 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: The appellant, M/s. Iris Kno…

Jaliyan Developers, Mumbai vs. Income Tax Officer, NFAC, Delhi

ITA 1262/MUM/2023[2018-2019]Status: DisposedITAT Mumbai29 Aug 2023AY 2018-2019

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2018-19

For Appellant: Shri. Prateek Jha, A.RFor Respondent: Shri. Ujjawal Kumar, Sr. AR

Section 143(3)Section 250Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Jaliyan Developer, Income Tax Officer, Office No. 14, 2nd Floor, NFAC, Delhi, Sujata Apartment, Ward-30(1)(5), Vs. Rani Sati Marg, Kautilya Bhavan, Malad East, Bandra Kurla Complex, Mumbai-400 097 Mumbai-400 051 PAN: AAHFJ7856Q (Appellant) (Respondent) Present for: Assessee by : Shri. Prateek Jha, A.R. Revenue by : Shri. Ujjawal Kumar, Sr. AR Date of Hearing : 10 . 08 . 2023 Date of Pronouncement : 29 . 08 . 2023 O R D E R Per : Kuldip S…

Bimladevi Toshniwal, Mumbai vs. Income Tax Officer, 3(1)(3), Mumbai

ITA 454/MUM/2023[2014-2015]Status: DisposedITAT Mumbai24 Aug 2023AY 2014-2015

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Pramod Kumar Parida, A.R. &For Respondent: Shri Ashok Kumar Ambastha, Sr. AR

Section 143(1)Section 143(3)Section 147Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 441 & 454/M/2023 Assessment Years: 2013-14 & 2014-15 M/s. Bimladevi Toshniwal, Income Tax Officer- 1702-B, Anmol Towers, 31(1)(3), C- 41 to C-43, S.V. Road, Kautilya Bhavan, BKC, Vs. Near Kamar Club, Bandra(E), Goregaon (w), Mumbai- 400 051 Mumbai- 400 069 PAN: AAAPT7416K (Appellant) (Respondent) Present for: Assessee by : Shri Pramod Kumar Parida, A.R. & Miss. Kiran Vadher, A.R. Revenue by : Shri Ashok Kumar Ambastha, Sr. AR. Date of Hearing : 24 . 08 . 202…

Bimladevi Toshniwal, Mumbai vs. ITO -31(1)(3), Mumbai

ITA 441/MUM/2023[2013-14]Status: DisposedITAT Mumbai24 Aug 2023AY 2013-14

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Pramod Kumar Parida, A.R. &For Respondent: Shri Ashok Kumar Ambastha, Sr. AR

Section 143(1)Section 143(3)Section 147Section 68Section 69C

The Cricket Association of Bengal, Kolkata vs. DCIT, Circle-1(1), Exemption, Kolkata

In the result, all these appeals filed by the assessee for Assessment

ITA 277/KOL/2023[2018-19]Status: DisposedITAT Kolkata21 Aug 2023AY 2018-19

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 275/Kol/2023 Assessment Year: 2013-14 I.T.A. No. 276/Kol/2023 Assessment Year: 2014-15

For Appellant: Shri J.P. Khaitan, Sr. Counsel & Shri PFor Respondent: Shri Abhijit Kundu, CIT D/R

Section 11Section 12ASection 143(3)Section 147Section 148Section 2Section 250Section 264

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 275/Kol/2023 Assessment Year: 2013-14 I.T.A. No. 276/Kol/2023 Assessment Year: 2014-15 I.T.A. No. 277/Kol/2023 Assessment Year: 2018-19 The Cricket Association of Bengal Deputy Commissioner of Income-tax, Dr. B.C. Roy Club House Circle-1(1), Exemption, Kolkata Vs Eden Gardens Kolkata - 700021 [PAN : AAATC3781G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri J.P. Khaitan, Sr. Counsel & Shri P. Jhunj…

The Cricket Association of Bengal, Kolkata vs. DCIT, Circle-1(1), Exemption, Kolkata

In the result, all these appeals filed by the assessee for Assessment

ITA 276/KOL/2023[2014-15]Status: DisposedITAT Kolkata21 Aug 2023AY 2014-15

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 275/Kol/2023 Assessment Year: 2013-14 I.T.A. No. 276/Kol/2023 Assessment Year: 2014-15

For Appellant: Shri J.P. Khaitan, Sr. Counsel & Shri PFor Respondent: Shri Abhijit Kundu, CIT D/R

Section 11Section 12ASection 143(3)Section 147Section 148Section 2Section 250Section 264

The Cricket Association of Bengal, Kolkata vs. DCIT, Circle-1(1), Exemption, Kolkata

In the result, all these appeals filed by the assessee for Assessment

ITA 275/KOL/2023[2013-14]Status: DisposedITAT Kolkata21 Aug 2023AY 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 275/Kol/2023 Assessment Year: 2013-14 I.T.A. No. 276/Kol/2023 Assessment Year: 2014-15

For Appellant: Shri J.P. Khaitan, Sr. Counsel & Shri PFor Respondent: Shri Abhijit Kundu, CIT D/R

Section 11Section 12ASection 143(3)Section 147Section 148Section 2Section 250Section 264

Kshirsagar Constructions Co Pvt Ltd., Mumbai vs. DCIT, Cir-5(2)(1), Mumbai

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

ITA 1247/MUM/2023[2010-11]Status: DisposedITAT Mumbai10 Aug 2023AY 2010-11

Bench: Shri Vikas Awasthy & Ms. Padmavathy Sआअसं. 1247/मुं/2023 (िन.व. 2010-11) Kshir Sagar Constructions Co. Pvt. Ltd. C-20, Bharat Nagar, Grant Road, Mumbai-400007. Pan: Aaack1671N ...... अपीलाथ" /Appellant बनाम Vs. Ito-5 (2)(1), Mumbai. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Ms. Himanshi Jain "ितवादी "ारा/Respondent By : Sh. Prakash Kishinchandani, Sr. Dr सुनवाई की ितिथ/ Date Of Hearing : 10/08/2023 घोषणा की ितिथ/ Date Of Pronouncement : 10/08/2023 आदेश/ Order Per Vikas Awasthy, Jm This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (Hereinafter Referred To As ‘The Cit(A)’) Dated 14.03.2023, For The Assessment Year 2010-11. 2. A Perusal Of The Impugned Order Reveals That The Cit(A) Has Dismissed The Appeal Of Assessee In-Limine For Non-Prosecution. The Cit(A) In Para-5.1 Of The Impugned Order Has Tabulated The Dates Fixed For Hearing Of The Appeal, The Dates Of Issue Of Notice & The Remarks Indicating That On None Of The Dates The Assessee Responded To The Notices Issued By The Cit(A). The Table Shows That The Cit(A) Had Fixed The Appeal For Hearing On Four Occasions & Had Issued Notices

For Appellant: Ms. Himanshi JainFor Respondent: Sh. Prakash Kishinchandani, Sr. DR

…आयकर अपीलीय अिधकरण मुंबई पीठ “एच”, मुंबई "ी िवकास अव"थी,"ाियक सद" एवं सु"ी प"ावती एस,लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER आअसं. 1247/मुं/2023 (िन.व. 2010-11) Kshir Sagar Constructions Co. Pvt. Ltd. C-20, Bharat Nagar, Grant Road, Mumbai-400007. PAN: AAACK1671N ...... अपीलाथ" /Appellant बनाम Vs. ITO-5 (2)(1), Mumbai. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant by : Ms. Himanshi Jain "ितवादी "ारा/Respondent by : Sh. Prakash Kishinchandani, Sr. DR सुनवाई की ितिथ/ Date of hearing : 10/0…

Late Bhupendra Kantilal Desai (Legal Heir Os Virendra Bhupendra Desai), Mumbai vs. ITO, Ward 22(1)(3), Mumbai

ITA 1574/MUM/2023[2016-17]Status: DisposedITAT Mumbai26 Jul 2023AY 2016-17

Bench: Shri Prashant Maharishi & Shri Kuldip Singhassessment Year: 2016-17

For Appellant: Shri Kirit S. Sanghvi, A.R. &For Respondent: Shri Ashok Kumar Ambastha, Sr. D.R

Section 142Section 143(3)Section 45(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2016-17 Officer- Late Shri Bhupendra Income Tax Kantilal Desai (Legal Heir 22(1)(3), Room No.319, 3rd Floor, of appellant Shri Virendra Bhupendra Desai), Piramal Chamber, Vs. Saffire, 7th Floor, Lal Buag, Linking Road, Parel, Mumbai – 400 012 Santacruz (W), Mumbai – 400 054 PAN: AAAPD7352A (Appellant) (Respondent) Present for: Assessee by : Shri Kirit S. Sanghvi, A.R. & Shri Shailesh B. Shethia, A.R. Revenue by : Shri Ashok Kumar Ambastha, Sr.…