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)

Shri Chetas Karamshi Nandu, Mumbai vs. ITO-Ward-22(1)(1), Mumbai

ITA 1546/MUM/2023[2014-2015]Status: DisposedITAT Mumbai26 Jul 2023AY 2014-2015

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri H.M. Bhatt, Sr. A.R

Section 142(1)Section 148Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.1545 & 1546/M/2023 Assessment Years: 2013-14 & 2014-15 Officer- Shri Chetas Karamshi Income Tax Nandu, 22(1)(1), B/304, Jay Apartment, Piramal Chambers, Vs. Nehru Road, Lal Buag, Santacruz (East), Parel, Mumbai – 400 012 Mumbai – 400 055 PAN: AIJPN0030C (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri H.M. Bhatt, Sr. A.R. Date of Hearing : 20 . 07 . 2023 Date of Pronouncement : 26 . 07 . 2023 O R D E R Per : Kuldip Singh, Judi…

Shri Chetas Karmshi Nandu, Mumbai vs. ITO-Ward-22(1)(1), Mumbai

ITA 1545/MUM/2023[2013-2014]Status: DisposedITAT Mumbai26 Jul 2023AY 2013-2014

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri H.M. Bhatt, Sr. A.R

Section 142(1)Section 148Section 271(1)(b)

R Vaidyanathan, Mumbai vs. ACIT-27(3), Navi Mumbai

ITA 1443/MUM/2023[2009-10]Status: DisposedITAT Mumbai26 Jul 2023AY 2009-10

For Appellant: Shri. M.M.Golvala , A.R. &For Respondent: Shri. B. Laxmi Kanth, D.R

Section 114GSection 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2009-10 Shri R. Vaidyanathan, Assistant Commissioner 1103/04, Laxmi Vani CHS Of Income Tax-27(3), Ltd, Room No.432, 17th Road, Chembur (E), Vs. Vashi Infotech Complex, Near Chembur Monorail Vashi, Station, Navi Mumbai- 400 703 Mumbai- 400 071 PAN: AACPV9507H (Appellant) (Respondent) Present for: Assessee by : Shri. M.M.Golvala , A.R. & Shri. Hormuzd Jamshedji, A.R. Revenue by : Shri. B. Laxmi Kanth, D.R. Date of Hearing : 12.07. 2023 Date of Pronouncement : 26.07. 2023 O R D E R Per : Kuldip S…

Sushil Kaandgul, Mumbai vs. Income Tax Officer, Ward-22(3)(6), Mumbai

ITA 1442/MUM/2023[2011-12]Status: DisposedITAT Mumbai26 Jul 2023AY 2011-12

Bench: Shri Kuldip Singhassessment Year: 2011-12

For Appellant: Shri Ashwin Jain, A.RFor Respondent: Shri B. Laxmi Kanth, D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2011-12 Shri Sushil Kaandgul, Income Tax Officer-Ward 7, 1st Floor, Pandit Niwas, 22(3)(6), S.K. Bole Road, Vs. Piramal Chambers, Dadar (West), Lalbaug, Mumbai – 400 028 Parel, PAN: AGPPK2161B Mumbai - 400020 (Appellant) (Respondent) Present for: Assessee by : Shri Ashwin Jain, A.R. Revenue by : Shri B. Laxmi Kanth, D.R. Date of Hearing : 12 . 07 . 2023 Date of Pronouncement : 26 . 07 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: The assessee by filing the present appeal, sou…

Crown Seals Pvt Ltd., Mumbai vs. ITO Ward-6(2)(2), Mumbai

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

ITA 1319/MUM/2023[2011-12]Status: DisposedITAT Mumbai12 Jul 2023AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Crown Seals Pvt. Ltd., V. Ito – Ward – 6(2)(1) Aayakar Bhavan, M.K. Road G-6-A, Laxmi Wollen Mill Estate Mumbai - 400020 Shakti Lane, Dr. E. Moses Road Mahalxmi, Mumbai - 400011 Pan: Aaccc8602K (Appellant) (Respondent)

Section 148Section 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. Crown Seals Pvt. Ltd., v. ITO – Ward – 6(2)(1) Aayakar Bhavan, M.K. Road G-6-A, Laxmi Wollen Mill Estate Mumbai - 400020 Shakti Lane, Dr. E. Moses Road Mahalxmi, Mumbai - 400011 PAN: AACCC8602K (Appellant) (Respondent) Assessee Represented by : Mr. Ravindra Poojary Department Represented by : Mr. Ashok Kumar Ambartha Date of Conclusion of Hearing : 06.07.2023 Date of Pronouncement : 12.07.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1.…

Shashank Mittal, New Delhi vs. DCIT, Central Circle- 19, New Delhi

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

ITA 6343/DEL/2018[2009-10]Status: HeardITAT Delhi08 Jun 2023AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kediaassessment Year: 2009-10 Shashank Mittal, The Dcit, Central Circle-19, New Delhi C-3/28-29, Sector-15, Rohini, New Delhi Vs. Pan Avopm 9684 P (Appellant) (Respondent) For Assessee : None Revenue For : Shri Anuj Garg, Sr. Dr Date Of Hearing : 08.06.2023 Date Of Pronouncement : 08.06.2023 Order Per Chandra Mohan Garg, J.M. This Appeal Has Been Filed Against The Order Of Ld. Cit(A)-27, New Delhi Dated 14.12.2016 For Ay 2009-10. 2. When The Appeal Was Called For Hearing Neither The Assessee Nor Any Authorized Representative Appeared Nor Any Adjournment Application Has Been Filed Despite Several Notices. However, Or Perusal Of The Appeal Records & Impugned Order, We Find That The Appeal Can Be Disposed Of Ex-Parte Qua Assessee After Hearing The Arguments Of Ld. Senior Dr. Therefore We Proceed To Adjudicate The Appeal Ex-Parte Qua Assessee.

For Appellant: None

Section 250Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2009-10 Shashank Mittal, The DCIT, Central Circle-19, New Delhi C-3/28-29, Sector-15, Rohini, New Delhi vs. PAN AVOPM 9684 P (Appellant) (Respondent) For Assessee : None Revenue For : Shri Anuj Garg, Sr. DR Date of Hearing : 08.06.2023 Date of Pronouncement : 08.06.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of ld. CIT(A)-27, New Delhi dated 14.12.2016 for AY 2009-10. 2. When the appeal was called fo…

Rakesh Gupta, New Delhi vs. DCIT, Central Circle-19, New Delhi

In the result, the assessee’s appeal is partly allowed for

ITA 6336/DEL/2018[2010-11]Status: DisposedITAT Delhi22 Mar 2023AY 2010-11

Section 153ASection 250Section 271Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Mr. Rakesh Gupta DCIT, Central Circle-19 C-3/28-29, Sector-15 New Delhi Rohini, New Delhi Vs. PAN-AJAPK 4533H (Appellant) (Respondent) Appellant by None Respondent by Mr. Sanjay Kumar, Senior Departmental Representative (“SR- DR” for short) ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals)-27, New Delhi [“Ld. CIT(A)”, for short], dated 14/12/2016 for As…

Shri Aijaz Rahi S/O Shri Mohd Ismail Wani, Banglore vs. Income Tax Officer Ward -3 (1), Srinagar

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

ITA 237/ASR/2022[2012-13]Status: DisposedITAT Amritsar17 Mar 2023AY 2012-13

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

For Appellant: NoneFor Respondent: Sh. Prashant Singh, Sr. DR

Section 144Section 246ASection 250(4)Section 250(6)Section 251

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (VIRTUAL COURT) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. No. 237/Asr/2022 Assessment Year: 2012-13 Sh. Aijaz Rahi V. Income Tax Officer S/o Mohd. Ismail Wani, Ward-3(1), Srinagar F-5 Fourth Floor Yelahanka Jakkur Road, Unishrine Atrium 37/4, Shivanahalli, Bangaluru [PAN: ADIPR 6097F] (Respondent) (Appellant) Appellant by : None Respondent by : Sh. Prashant Singh, Sr. DR Date of Hearing : 13.03.2023 Date of Pronouncement : 17.03.2023 ORDER Per Dr. M. L. Meena, AM: The present appeal has…

Shri Abdul Hamid Malik, Anantnag vs. Deputy Commissioner of Income Tax Circle-3, Srinagar

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

ITA 236/ASR/2022[2017-18]Status: DisposedITAT Amritsar17 Mar 2023AY 2017-18

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

For Appellant: NoneFor Respondent: Sh. Prashant Singh, Sr. DR

Section 144Section 246ASection 250(4)Section 250(6)Section 251

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (VIRTUAL COURT) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. No. 236/Asr/2022 Assessment Year: 2017-18 Abdul Hamid Malik, V. DCIT/ACIT, Reshi Bazar, Lal Chowk Circle-3, Srinagar Jamia Masjit, Anantnag (J&K) 192101 [PAN: BTDPM 5985P] (Respondent) (Appellant) Appellant by : None Respondent by : Sh. Prashant Singh, Sr. DR Date of Hearing : 13.03.2023 Date of Pronouncement : 17.03.2023 ORDER Per Dr. M. L. Meena, AM: The present appeal has been filed by the assessee against the ex- parte order o…

Sanjay V. Jhaveri, Mumbai vs. Income Tax Officer 17(3)(2), Mumbai

In the result, the appeal by the assessee is allowed

ITA 3263/MUM/2022[2011-12]Status: DisposedITAT Mumbai23 Feb 2023AY 2011-12

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri Tanmay PhadkeFor Respondent: Shri Rajeev Kumar Singh

Section 143(3)Section 147Section 148Section 250Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3263/Mum./2022 (Assessment Year : 2011–12) Shri Sanjay V. Jhaveri 3rd Floor, 259, Bazaar Gate Street ……………. Appellant Shroff Chambers, Fort, Mumbai 400 001 PAN – ADFPJ7630K v/s Income Tax Officer …………….Respondent Ward–17(3)(2), Mumbai Assessee by : Shri Tanmay Phadke Revenue by : Shri Rajeev Kumar Singh Date of Hearing – 21/02/2023 Date of Order – 23/02/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assessee chal…

Ravindranth J. Mishra, Vapi vs. Income Tax Officer, Ward -7, Vapi

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

ITA 271/SRT/2022[2010-11]Status: DisposedITAT Surat29 Dec 2022AY 2010-11

Section 144Section 148Section 234ASection 234BSection 254(1)Section 44A

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.271/SRT/2022 (AY 2010-11) (Hearing in Physical Court) Ravindranath J. Mishra Income Tax Officer, Flat No.204, C-2 Sai Shraddha Ward-7 Vapi, Room No. Vs Residency, Nr. Amigo 810, 8th Floor, Fortune Industries, Morai Village, Tal- Square-II, Daman Road, Vapi, Dist. Valsad-396191 Chala, Vapi-396191 PAN : AIFPM 8338 N अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Ms. Krinjal Bhuta, C.A राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr-DR सुनव…

Alibhai Vadasaria Zulfikar, Mumbai vs. ACIT Circle 17(1), Mumbai

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

ITA 2403/MUM/2022[2013-14]Status: DisposedITAT Mumbai06 Dec 2022AY 2013-14

Bench: Shri Amarjit Singh & Shri Rahul Chaudharyalibhai Vadasaria Vs. Acit, Circle-17(1) Zulficar, 104, Dayal Room No. 117, 1 St Floor, Bhavan, Kesavji Naik Aaykar Bhavan, Road, Chinch Bunder, M.K.Road, Mumbai – 400009 Mumbai - 400020 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaapz0795P Appellant .. Respondent

For Appellant: Tanmay PhadkeFor Respondent: Mehul Jain

Section 143(2)Section 147Section 148Section 250Section 69Section 69A

…ITA No.2403/Mum/2022 A.Y.2013-14 1 Alibhai Vadasaria Zulficar Vs. ACIT, Circle-17(1) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Alibhai Vadasaria Vs. ACIT, Circle-17(1) Zulficar, 104, Dayal Room No. 117, 1 st Floor, Bhavan, Kesavji Naik Aaykar Bhavan, Road, Chinch Bunder, M.K.Road, Mumbai – 400009 Mumbai - 400020 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAAPZ0795P Appellant .. Respondent Appellant by : Tanmay Phadke Respondent by : Mehul Jain Date of Hearing 23.11.2022 Date of Pronouncement 06.12.2022 आदेश / O R…

Tricot Impex Pvt. Ltd., Rajkot vs. The Deputy Commissioner of Income Tax, Circle-2(1), Rajkot

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

ITA 455/RJT/2018[ 2015-16]Status: DisposedITAT Rajkot21 Sept 2022

Bench: Hearing Of Appeal.”

For Appellant: NoneFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 143(3)Section 234ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Tricot Impex Pvt. Ltd., The Dy. CIT, A-308, the Imperial Circle-2(1) Heights, 150 Feet Ring Vs (Respondent) Road, Opp. Big Bazar, Rajkot PAN: AAFCT0371D (Appellant) Assessee by: None Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 07-07-2022 Date of pronouncement : 21-09-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2015-16, arises from order of the CIT(A)-2, Rajkot dated 18-10-2018, in proceedings under sect…

Shri Hasmukh Keshavlal Kesaria-HUF, Rajkot-Gujarat vs. The Income Tax Officer, WD-2(1), Rajkot-Gujarat

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

ITA 451/RJT/2018[1997-98]Status: DisposedITAT Rajkot21 Sept 2022AY 1997-98

For Appellant: Written SubmissionFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 143(3)Section 154Section 234BSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 1997-98 Hasmukh keshavlal The ITO, Kesaria-HUF, Ward-2(1), 107-Kapad Market, Vs Rajkot Para Bazar, Rajkot (Respondent) PAN: AABHK6682H (Appellant) Assessee by: Written Submission Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 07-07-2022 Date of pronouncement : 21-09-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 1997-98, arises from order of the CIT(A)-2, Rajkot dated 10-10-2018, in proceedings under section 154 of…

Reetesh Kumar, Baran vs. ITO Wad Baran, Baran

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

ITA 231/JPR/2022[2012-13]Status: DisposedITAT Jaipur15 Sept 2022AY 2012-13

For Appellant: Shri Sharvan Kumar GuptaFor Respondent: Mrs. Monisha Choudhary, JCIT

Section 144Section 147Section 148Section 234ASection 56

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’bleSHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 231/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Shri Reetesh Kumar cuke The ITO Vs. 97, Kumar Mohalla Ward -Baran Chhabra, Baran Baran LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BYNPK 1511 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Sharvan Kumar Gupta jktLo dh vksj ls@ Revenue by: Mrs. Monisha Choudhary, JCIT lquokbZ dh rkjh[k@ Date of Hearing : 2…

Shri Kirit Jayantibhai Kapadiya, Rajkot vs. The Income Tax Officer, Ward-1(2)(3), Rajkot

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

ITA 376/RJT/2018[2011-12]Status: HeardITAT Rajkot06 Jul 2022AY 2011-12

For Appellant: Shri Deepak Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 132Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 376 /Rjt/2018 Assessment Year 2011-12 Shri Kirit Jayantibhai The ITO, Kapadia, Amarnagar Ward-1(2)(3), Road, Nr. Vivekanand Vs Rajkot School, Jasdan, Rajkot (Respondent) PAN: BCDPK4791A (Appellant) Assessee by: Shri Deepak Rindani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 29-06-2022 Date of pronouncement : 06-07-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2011-12, arises from order of the CIT(A)-6, Ahmedabad…

M/S Kolkata West International City Pvt. Ltd., Howrah vs. DCIT, Cir-11(1) Kolkata, Kolkata

In the result, the appeal of assessee is allowed

ITA 2656/KOL/2019[2009-10]Status: DisposedITAT Kolkata18 May 2022AY 2009-10

Bench: Shri Sanjay Garg & Shri Girish Agrawal]

Section 143(3)Section 263Section 43B

…1 M/s. Kolkata West International City Pvt. Ltd., AY 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA [Before Shri Sanjay Garg, Judicial Member & Shri Girish Agrawal, Accountant Member] I.T.A. No. 2656/Kol/2019 Assessment Year: 2009-10 M/s. Kolkata West International City Vs. Deputy Commissioner of Income-tax, Pvt. Ltd. (PAN: AACCK4887A) Circle-11(1), Kolkata. Appellant Respondent Date of Hearing 28.03.2022 Date of Pronouncement 18.05.2022 For the Appellant Shri Punit Agarwal & Sm. Khushaboo Rai For the Respondent Smt. Ranu Biswas, Addl. CIT, DR ORDER Per Girish Agrawal, Accountant Member: This…

Vishesh Gupta, New Delhi vs. DCIT, Central Circle-19, New Delhi

The appeals are allowed for statistical purposes

ITA 6339/DEL/2018[2008-09]Status: DisposedITAT Delhi02 Mar 2022AY 2008-09

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

For Appellant: NoneFor Respondent: Ms. Sangeeta Yadav, Senior DR

Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA Nos.6331 & 6333/Del./2018 (ASSESSMENT YEARS : 2005-06 & 2007-08) Shri Rakesh Gupta, vs. DCIT, Central Circle 19, C – 3/28-29, Sector 15, Rohini, New Delhi. New Delhi. (PAN : AJAPK4533H) ITA No.6339/Del./2018 (ASSESSMENT YEAR : 2008-09) Shri Vishesh Gupta, vs. DCIT, Central Circle 19, C – 3/28-29, Sector 15, Rohini, New Delhi. New Delhi. (PAN : AGJPG0058P) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Ms. Sangeeta…

Rakesh Gupta, New Delhi vs. DCIT, Central Circle-19, New Delhi

The appeals are allowed for statistical purposes

ITA 6333/DEL/2018[2007-08]Status: DisposedITAT Delhi02 Mar 2022AY 2007-08

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

For Appellant: NoneFor Respondent: Ms. Sangeeta Yadav, Senior DR

Section 250Section 271(1)(c)

Rakesh Gupta, New Delhi vs. DCIT, Central Circle-19, New Delhi

The appeals are allowed for statistical purposes

ITA 6331/DEL/2018[2005-06]Status: DisposedITAT Delhi02 Mar 2022AY 2005-06

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

For Appellant: NoneFor Respondent: Ms. Sangeeta Yadav, Senior DR

Section 250Section 271(1)(c)