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)

Issues it is cited on

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

Shri Sudeep Kumar Agarwal, Surat vs. The Income Tax Officer, Ward-6(4) Now Ward-2(3)(4), Surat

In the result, the appeal of the assessee for the assessment year under consideration / assessment years 2008-09 and 2009-10, in I

ITA 699/AHD/2016[2009-10]Status: DisposedITAT Surat15 Oct 2020AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.699/Ahd/2016, िनधा"रण वष"/Assessment Year: 2009-10 (Virtual Court) Sudeep Kumar Agarwal, Vs. The Income Tax Officer, Prop. Of M/S.Shree Salasar Fabrics, Ward -6(4), Surat. D/41, 202 Akshar Township, New Jurisdiction: Pune Kumbhariya Road, Surat. The Income Tax Officer, Other Address: Ward-2(3)(4), Surat. 1012, Rohic A/C Market, Ring Road, Surat. [Pan: Agkpa 4478 L] अपीलाथ" / Appellant ""यथ"/Respondent Shri P.M. Jagasheth – Ca िनधा"रती क" ओरसे /Assessee By Smt. Anupama Singla – Sr.Dr राज"व क" ओर से /Revenue By सुनवाईक"तारीख/ Date Of Hearing: 15.10.2020 15.10.2020 उ"ोषणाक"तारीख/Pronouncement On: आदेश /O R D E R Per Pawan Singh, Jm: 1. This Appeal By The Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-1 [“Cit(A)” ], Surat Dated 26.02.2016, Which In Turn Arises From The Assessment Order Dated 31.03.2009 Passed Under Section 144 R.W.S 147 Of Income-Tax Act (Act) For Assessment Year 2009-10. 2. Grounds Raised By The Assessee Read As Under: On The Circumstances Of The Case As Well As Law On The Subject, The Learned “1. Commissioner Of The Income Tax (Appeals) Has Erred In Confirming The Action Of The Assessing Officer In Reopening The Assessment U/S.147 Of The I.T. Act, 1961 & Issuing Notice U/S.148 Of The Income Tax Act, 1961. Sudeep Kumar Agarwal Vs. Ito, Ward-6(4) Surat

Section 142(1)Section 144Section 147Section 148Section 69

…आयकर अपील"य अ"धकरण,सुरत "यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.699/AHD/2016, िनधा"रण वष"/Assessment Year: 2009-10 (Virtual Court) Sudeep Kumar Agarwal, Vs. The Income Tax Officer, Prop. of M/s.Shree Salasar Fabrics, Ward -6(4), Surat. D/41, 202 Akshar Township, New Jurisdiction: Pune Kumbhariya Road, Surat. The Income Tax Officer, Other Address: Ward-2(3)(4), Surat. 1012, Rohic A/C Market, Ring Road, Surat. [PAN: AGKPA 4478 L] अपीलाथ" / Appellant ""यथ"/Respondent Shri…

Adireddy Sanyasi Rao, Veeravasaram vs. The Income Tax Officer, Ward-1, Bhimavaram

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

ITA 19/VIZ/2019[2013-14]Status: DisposedITAT Visakhapatnam22 Mar 2019AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपील सं./I.T.A.No.19/Viz/2019 (ननधधारण वर्ा/Assessment Year: 2013-14) Adireddy Sanyasi Rao Vs. Income Tax Officer P.P.Road, Veeravasaram Ward-1 West Godavari Dist. Bhimavaram [Pan : Acfpa0553K]

For Appellant: Shri Siva Ram Kumar, ARFor Respondent: Shri D.K.Sonowal, DR
Section 271B

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकरअपील सं./I.T.A.No.19/Viz/2019 (ननधधारण वर्ा/Assessment Year: 2013-14) Adireddy Sanyasi Rao Vs. Income Tax Officer P.P.Road, Veeravasaram Ward-1 West Godavari Dist. Bhimavaram [PAN : ACFPA0553K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri Siva Ram Kumar, AR प्रत्यधथी की ओर से/ Respondent…

Sri Veluri Madhukar, Rajahmundry vs. Assistant Commissioner of Income Tax, Circle-1(1), Rajahmundry

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

ITA 321/VIZ/2018[2008-2009]Status: DisposedITAT Visakhapatnam22 Mar 2019AY 2008-2009

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321/Viz/2018 (निर्धारण वर्ा/ Assessment Year: 2008-09) Sri Veluri Madhukar Vs. Asst.Commissioner Of S/O Smt.Surya Prakasam Income Tax D.No.80-32-7, Sarada Nagar Circle-1(1) A.V.Apparao Road Rajahmundry Rajahmundry [Pan : Abqpv8089D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से /Revenue By : Smt Suman Malik, Dr सुिवधई की तधरीख / Date Of Hearing : 20 .03.2019 घोर्णध की तधरीख/Date Of Pronouncement : 22.03.2019 आदेश /O R D E R

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt Suman Malik, DR
Section 50C

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.321/Viz/2018 (निर्धारण वर्ा/ Assessment Year: 2008-09) Sri Veluri Madhukar Vs. Asst.Commissioner of S/o Smt.Surya Prakasam Income Tax D.No.80-32-7, Sarada Nagar Circle-1(1) A.V.Apparao Road Rajahmundry Rajahmundry [PAN : ABQPV8089D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assesse…

Pioneer Town Planners Pvt. Ltd., New Delhi vs. DCIT, Circle- 19(2), New Delhi

In the result, appeal of the assessee is allowed on legal grounds

ITA 132/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Aug 2018AY 2009-10

Bench: Shri C.M.Garg & Shri N.K.Billaiyaआयकर अपील सं. / Ita No.132/Del/2018 धनिाारण वर्ा / Assessment Year: 2009-10 Pioneer Town Planners Pvt. Ltd., Vs. Dy. Commissioner Of Income E-104, Greater Kailash Enclave, Tax, Part-I, Circle-19(2), New Delhi. New Delhi. [Pan: Aaecp 6502F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri Suresh K. Gupta, C.A, प्रत्यर्थी की ओर से /Revenue By : Smt. Parmita Tripathy, Cit(Dr) सुनवाई की तारीख/Date Of Hearing : 09-05-2018 घोषणा की तारीख /Date Of Pronouncement : 06-08-2018

For Appellant: Shri Suresh K. Gupta, C.AFor Respondent: Smt. Parmita Tripathy, CIT(DR)
Section 143(2)Section 143(3)Section 147Section 151Section 250Section 250(6)Section 68

…आयकर अपीलीय अधिकरण नई धिल्ली ‘एफ’ न्यायपीठ, नई धिल्ली IN THE INCOME TAX APPELLATE TRIBUNAL, NEW DELHI ‘F’ BENCH, NEW DELHI श्री सी एम गगग, न्याधयक सिस्य एवं श्री एन. के. धिलइया, लेखा सिस्य के समक्ष BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.132/Del/2018 धनिाारण वर्ा / Assessment Year: 2009-10 Pioneer Town Planners Pvt. Ltd., Vs. Dy. Commissioner of Income E-104, Greater Kailash Enclave, Tax, Part-I, Circle-19(2), New Delhi. New Delhi. [PAN: AAECP 6502F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri Suresh K. Gupta,…

M/S Ganpati Sugar Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 5614/DEL/2016[2003-04]Status: DisposedITAT Delhi27 Feb 2017AY 2003-04

Bench: Sh. N. K. Sainiita No. 5614/Del/2016 : Asstt. Year : 2003-04 Ita No. 5615/Del/2016 : Asstt. Year : 2004-05 M/S Ganpati Sugar Ltd., Vs Asstt. Commissioner Of Income Ug-03, Ansal Majestic Tower, Plot Tax, Central Circle-3, No. 17, G- Blo0Ck, Commercial New Delhi Complex, Vikas Puri, Delhi-110018 (Appellant) (Respondent) Pan No. Aaacg4670K Assessee By : Sh. Sameep Gupta, Adv. Revenue By : Sh. F. R. Meena, Sr. Dr Date Of Hearing : 20.02.2017 Date Of Pronouncement : 27.02.2017 Order These Two Appeals By The Assessee Are Directed Against The Separate Orders Each Dated 26.08.2016 Of Ld. Cit(A)-23, New Delhi.

For Appellant: Sh. Sameep Gupta, AdvFor Respondent: Sh. F. R. Meena, Sr. DR
Section 250Section 250(6)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. N. K. Saini, Accountant Member ITA No. 5614/Del/2016 : Asstt. Year : 2003-04 ITA No. 5615/Del/2016 : Asstt. Year : 2004-05 M/s Ganpati Sugar Ltd., Vs Asstt. Commissioner of Income UG-03, Ansal Majestic Tower, Plot Tax, Central Circle-3, No. 17, G- Blo0ck, Commercial New Delhi Complex, Vikas Puri, Delhi-110018 (APPELLANT) (RESPONDENT) PAN No. AAACG4670K Assessee by : Sh. Sameep Gupta, Adv. Revenue by : Sh. F. R. Meena, Sr. DR Date of Hearing : 20.02.2017 Date of Pronouncement : 27.02.2017 ORDER These two appeals by the assessee are di…