Commissioner of Income Tax v. Harjeev Aggarwal

290 CTR 263High Court2016#102 most cited

What is Commissioner of Income Tax v. Harjeev Aggarwal authority for?

Assessment based solely on a statement recorded under Section 132(4) of the Income Tax Act requires the statement to be relatable to incriminating material or evidence found during the search, especially when considering Section 158BB(1) which restricts computation of undisclosed income to evidence found during search.

583

judgments rely on this decision, according to BharatTax’s citation analysis of 367,735 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v Harjeev Aggarwal · section 132(4) · section 158BB(1) · incriminating material · undisclosed income · search and seizure · statement recorded · income tax assessment

Also reported as

70 Taxmann.com 95

Sections most often in play

Section 143(3)Section 153ASection 132(4)Section 132Section 147Section 148Section 153CSection 69A
Read the full judgment

Issues it is cited on

undisclosed foreign income and assetssection 158b(b)section 158bb(1)section 149(1)(c)section 4(2)section 158bbsection 158basection 153(a)section 201(3)section 150unexplained jewellerystatement under section 132(4)

Judgments citing Commissioner of Income Tax v. Harjeev Aggarwal

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1894/AHD/2019[2000-01]Status: HeardITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos: 1894 to 1903/Ahd/2019 & 1904/Ahd/2019 Asst. Years: 2000-01 to 2009-10 & 2016-17 & IT(SS)A Nos: 569 to 574/Ahd/2019 Asst. Years: 2010-11 to 2015-16 बनाम बनाम/ बनाम बनाम Manjulaben Bipinbhai Deputy Commissioner of Patel Legal Heir of Late Vs. Income Tax Bipinbhai P. Patel Central Circle-1, Vadodara C/o. Apex Extrusions - 390007 Pvt. Ltd., 220-221, GIDC Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7757H (Appellant)…

Parag Dalmia, New Delhi vs. DCIT, Central Circle-26, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1871/DEL/2023[2006-07]Status: DisposedITAT Delhi30 Aug 2024AY 2006-07

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 925/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Aug 2024AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 924/DEL/2018[2011-12]Status: DisposedITAT Delhi30 Aug 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 923/DEL/2018[2010-11]Status: DisposedITAT Delhi30 Aug 2024AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 922/DEL/2018[2009-10]Status: DisposedITAT Delhi30 Aug 2024AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 921/DEL/2018[2008-09]Status: DisposedITAT Delhi30 Aug 2024AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 920/DEL/2018[2007-08]Status: DisposedITAT Delhi30 Aug 2024AY 2007-08

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3285/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Aug 2024AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle- 26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6610/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle- 26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6608/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Aug 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle- 26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6605/DEL/2017[2008-09]Status: DisposedITAT Delhi30 Aug 2024AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6604/DEL/2017[2007-08]Status: DisposedITAT Delhi30 Aug 2024AY 2007-08

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

Manohar Lal Chugh, Jaipur vs. ITO, Ward 6(1), Jaipur

In the result, the appeal of the assessee is allowed with no order as to costs

ITA 505/JPR/2023[2011-12]Status: DisposedITAT Jaipur20 Aug 2024AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Sanjay Godha, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 10(38)Section 147Section 68Section 69C

…1 MANOHAR LAL CHUGH VS ITO, WARD 6(1), JAIPUR 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’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 505/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2011-12 Shri Manohar Lal Chugh cuke The ITO Vs. C-260, Hans Marg, Malviya Nagar Ward 6 (1) Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKPC 4318 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sanjay Godha, CA jktLo dh vksj ls@Revenue by: Mrs. Monisha Ch…

Deputy Commissioner of Income Tax, Aurangabad vs. Marsh Fincom Pvt. Ltd., Mumbai

In the result, the appeal filed by the Revenue stands dismissed

ITA 1342/PUN/2023[2010-11]Status: DisposedITAT Pune13 Aug 2024AY 2010-11

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1342/Pun/2023 िनधा"रण वष" / Assessment Year: 2010-11 Dcit, Aurangabad. Vs. Marsh Fincom Pvt. Ltd., 9Th Floor, Gold Crest, Ns Road No.10, Jvpd Scheme, Vile Parle (W), Mumbai- 400049. Pan : Aabck0760B Appellant Respondent Assessee By : Shri Deepak Shah Revenue By : Shri Sourabh Nayak Date Of Hearing : 26.06.2024 Date Of Pronouncement : 13.08.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 07.09.2023 Passed By Ld Cit(A)-12, Pune For The Assessment Year 2010-11. 2. The Revenue Has Raised The Following Grounds Of Appeal :- “1. Whether On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Law & In Facts By Quashing Proceedings U/S. 153A In Respect Of Assessee Where The Assessee’S Case Was Covered Under Section 132 Of The Act Dated 20.08.2014. 2. Whether On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Holding That The Ao Has Made

For Appellant: Shri Deepak ShahFor Respondent: Shri Sourabh Nayak
Section 132Section 132(4)Section 143(3)Section 153ASection 68

…ssment. The assessment was not pending on the date of search. Disclosure u/s 132(4) is not an incriminating material as held by Hon’ble Delhi High Court in the case of Best Infrastructure Pvt. Ltd. (84 Taxmann.com 287) and that in the case of Harjeev Agarwal (70 Taxmann.com 95). Therefore, even if search is conducted in the case of the assessee as per the warrant of authorization cited by DR, the addition cannot be made dehorse the seized material. Since no incriminating material was found during search regarding non-genuine share capital/share premium, therefore, the addition in respect of such share capital is…

Deepa Gupta, Hyderabad vs. ACIT, Central Circle-3(1), Hyderabad

In the result, all the appeals are allowed

ITA 59/HYD/2023[2012-13]Status: DisposedITAT Hyderabad18 Jul 2024AY 2012-13

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

For Appellant: Advocate Narahari BiswalFor Respondent: Shri CH Rajeswara Reddy, DR
Section 10(38)Section 132Section 143Section 143(3)Section 153ASection 68

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 59/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2012-13) Smt. Deepa Gupta, Vs. ACIT, Central Circle – 3(1), H. No. 23, 8-2-618/G/1 and 2, Hyderabad Road No. 11, Banjara Hills, Hyderabad 500003 PAN:AAGPG9555N िनधा""रती "ारा/Assessee by: Advocate Narahari Biswal राज" व "ारा/Revenue by: Shri CH Rajeswara Reddy, DR सुनवाई की तारीख/Date of hearing: 01/07/2024 घोषणा की तारीख/Pronouncement on: 18/07/2024 आदेश / O…

Srishti Associates, Kota, Rajasthan vs. ACIT, Central Circle, Kota, Kota-Rajasthan

ITA 587/JPR/2024[2018-19]Status: DisposedITAT Jaipur16 Jul 2024AY 2018-19
Section 132Section 132(4)Section 139(1)Section 143(2)Section 153CSection 153DSection 246ASection 44A

…ITA NO. 587/JP/2024 SRISHTI ASSOCIATES VS ACIT, CENTRAL CIRCLE, KOTA 2 Brief facts of the case are that the assessee is a partnership firm. The business of the assessee is construction of building and real estate. The Appellant firm has three partners named as Shri Om Prakash Sharma, Shri Ajay Khatri, and Shri Sanjay Khatri. The assessee filed its return of income of Rs. 6,27,310/- on 30.10.2018 u/s 139(1) of IT Act. The Appellant entered into a joint development agreement with M/s URS Gehna through its partner Shri Upendra Soni, for construction of building project named 'Royal Imperia'. As per this development…

Mohammed Ibrabim Mohideen, Kerala vs. Asst. Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, appeal of the assessee in ITA

ITA 486/BANG/2024[2018-19]Status: DisposedITAT Bangalore08 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 153ASection 69B

…ITA Nos.463 to 466, 485 & 486/Bang/2024 Mohammed Ibrahim Mohideen, Kasargod, Kerala IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.463 to 466, 485 & 486/Bang/2024 Assessment Years: 2014-15 to 2017-18, 2013-14 & 2018-19 respectively Mohammed Ibrahim Mohideen 11/21, Baithul Salamath B.T. Road ACIT Uppala Gate, Uppala Central Circle-2 Vs. Kasarod Mangalore Kerala 671 322 Karnataka PAN NO : AAQPI5719Q APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, A.R. Respondent by : Shri D.K. Mishra, D.R. Date…

Mohammed Ibrahim Mohideen, Kerala vs. Asst. Commissioner of Income Tax, Central Circle-2, Mangalore

In the result, appeal of the assessee in ITA

ITA 466/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 153ASection 69B

…ITA Nos.463 to 466, 485 & 486/Bang/2024 Mohammed Ibrahim Mohideen, Kasargod, Kerala IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.463 to 466, 485 & 486/Bang/2024 Assessment Years: 2014-15 to 2017-18, 2013-14 & 2018-19 respectively Mohammed Ibrahim Mohideen 11/21, Baithul Salamath B.T. Road ACIT Uppala Gate, Uppala Central Circle-2 Vs. Kasarod Mangalore Kerala 671 322 Karnataka PAN NO : AAQPI5719Q APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, A.R. Respondent by : Shri D.K. Mishra, D.R. Date…

Mohammed Ibrahim Mohideen, Kerala vs. Assistant Commissioner of Income-Tax, Central Circle-2, Mangalore

ITA 465/BANG/2024[2016-17]Status: DisposedITAT Bangalore08 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 153ASection 69B

…ITA Nos.463 to 466, 485 & 486/Bang/2024 Mohammed Ibrahim Mohideen, Kasargod, Kerala IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.463 to 466, 485 & 486/Bang/2024 Assessment Years: 2014-15 to 2017-18, 2013-14 & 2018-19 respectively Mohammed Ibrahim Mohideen 11/21, Baithul Salamath B.T. Road Uppala Gate, Uppala Kasarod Kerala 671 322 PAN NO : AAQPI5719Q APPELLANT Appellant by Respondent by ACIT Central Circle-2 Vs. Mangalore Karnataka RESPONDENT Smt. Sheetal Borkar, A.R. Shri D.K. Mishra, D.R. Date of Hearing D…