Commissioner of Income-tax v. MAC Public Charitable Trust

144 Taxmann.com 54High Court2022#2108 most cited

What is Commissioner of Income-tax v. MAC Public Charitable Trust authority for?

Additions to income based on statements recorded under Section 132(4) during a search operation are valid, even if later retracted, provided the additions are supported by corroborative seized material and other evidence establishing unaccounted income or transactions.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Also referred to as

Commissioner of Income-tax v. MAC Public Charitable Trust · CIT v. MAC Public Charitable Trust · Search assessment · Section 153A · Section 132(4) statement · Retraction of statement · Surrender of income · Additions based on seized material · Unaccounted income during search · Evidentiary value of statement · Unexplained cash sales · 144 Taxmann.com 54

Also reported as

450 ITR 368

Sections most often in play

Section 143(3)Section 132(4)Section 142(1)Section 143(2)Section 153ASection 139Section 69CSection 153C
Read the full judgment

Issues it is cited on

surrender of incomeretraction of statementsection 158b(b)jewellery found during searchsection 158bbsection 158bb(1)section 131(1a)retracted statementstatement under section 132(4)section 292cunexplained jewellerysection 158bc

Judgments citing Commissioner of Income-tax v. MAC Public Charitable Trust

Jaipal Singh, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

Appeal of the assessee are disposed off

ITA 118/JPR/2024[2016-17]Status: DisposedITAT Jaipur11 Mar 2025AY 2016-17
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…months to be precise, 237 days (Emphasis supplied) CIT, Bikaner vs. Shri Ravi Mathur (D.B. Income-tax Appeal No. 67/2002), Hon'ble Rajasthan High Court X X X X Commissioner of Income-tax v. MAC Public Charitable Trust [2022] 144 taxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras)[31-10-2022] X X X X Dr. S.C. Gupta v. Commissioner of Income-tax [2001] 118 Taxman 252 (Allahabad) X X X Bachittar Singh vs. CIT [2010] 328 ITR 400 (Punjab & Haryana) X X X X X CIT vs. Hotel Meriya (2010) 195 Taxman 459 (Kerala)/(2011) 332 ITR 537 (Kerala)(26.05.2010) X X X X CIT vs. Lekh Raj Dhunna [2012] 20 taxmann.com 554 (Punjab & Ha…

Jaipal Singh, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

Appeal of the assessee are disposed off

ITA 116/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Mar 2025AY 2014-15
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…months to be precise, 237 days (Emphasis supplied) CIT, Bikaner vs. Shri Ravi Mathur (D.B. Income-tax Appeal No. 67/2002), Hon'ble Rajasthan High Court X X X X Commissioner of Income-tax v. MAC Public Charitable Trust [2022] 144 taxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras)[31-10-2022] X X X X Dr. S.C. Gupta v. Commissioner of Income-tax [2001] 118 Taxman 252 (Allahabad) X X X Bachittar Singh vs. CIT [2010] 328 ITR 400 (Punjab & Haryana) X X X X X CIT vs. Hotel Meriya (2010) 195 Taxman 459 (Kerala)/(2011) 332 ITR 537 (Kerala)(26.05.2010) X X X X CIT vs. Lekh Raj Dhunna [2012] 20 taxmann.com 554 (Punjab & Ha…

Jaipal Singh, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

Appeal of the assessee are disposed off

ITA 115/JPR/2024[2013-14]Status: DisposedITAT Jaipur11 Mar 2025AY 2013-14
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…months to be precise, 237 days (Emphasis supplied) CIT, Bikaner vs. Shri Ravi Mathur (D.B. Income-tax Appeal No. 67/2002), Hon'ble Rajasthan High Court X X X X Commissioner of Income-tax v. MAC Public Charitable Trust [2022] 144 taxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras)[31-10-2022] X X X X Dr. S.C. Gupta v. Commissioner of Income-tax [2001] 118 Taxman 252 (Allahabad) X X X Bachittar Singh vs. CIT [2010] 328 ITR 400 (Punjab & Haryana) X X X X X CIT vs. Hotel Meriya (2010) 195 Taxman 459 (Kerala)/(2011) 332 ITR 537 (Kerala)(26.05.2010) X X X X CIT vs. Lekh Raj Dhunna [2012] 20 taxmann.com 554 (Punjab & Ha…

ACIT, Central Circle, Alwar vs. Sh. Tara Chand Gupta, Alwar

In the result the appeal filed by the revenue in ITA no

ITA 514/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम ACIT, Vs. Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Kesh

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR a
Section 143(3)Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 447 to 449/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Shri Tarachand Gupta ACIT, Vs. Central Circle, Alwar 9 Keshav Nagar Sch 13, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYPC 5777 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 514/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke…

Sh. Tarachand Gupta, Alwar vs. ACIT, Central Circle, Alwar

In the result the appeal filed by the revenue in ITA no

ITA 449/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम Vs. ACIT, Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Ke

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR a
Section 143(3)Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 447 to 449/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Shri Tarachand Gupta ACIT, Vs. Central Circle, Alwar 9 Keshav Nagar Sch 13, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYPC 5777 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 514/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke…

Deputy Commissioner of Income Tax, Chennai vs. J Vivek, Thiruvarur

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

ITA 1778/CHNY/2024[2016-17]Status: DisposedITAT Chennai26 Feb 2025AY 2016-17

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1778/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 The Deputy Commissioner Of Vs. J. Vivek, Income Tax, No. 32/1, Mannai Nagar, Mannargudi, Central Circle 2(4), Thiruvarur 614 001. Chennai. [Pan:Aqqpv7997M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sundar Rajan, Cit ""थ" की ओर से/Respondent By : Ms. S. Jecintha, Advocate सुनवाई की तारीख/ Date Of Hearing : 12.02.2025 घोषणा की तारीख /Date Of Pronouncement : 26.02.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi:

For Appellant: Shri S. Sundar Rajan, CITFor Respondent: Ms. S. Jecintha, Advocate
Section 132Section 132(4)Section 132ASection 143(3)Section 153ASection 154Section 68Section 69A

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम" । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member आयकर अपील सं./I.T.A. No.1778/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 The Deputy Commissioner of Vs. J. Vivek, Income Tax, No. 32/1, Mannai Nagar, Mannargudi, Central Circle 2(4), Thiruvarur 614 001. Chennai. [PAN:AQQPV7997M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri S. Sundar Rajan, CIT ""थ" की ओर से/Respondent by : Ms. S. Jecintha,…

Kiran Fine Jewellers Private Limited, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1232/JPR/2024[2018-19]Status: DisposedITAT Jaipur25 Feb 2025AY 2018-19
For Appellant: Shri S.R. Sharma, CA and Shri R.K. Bhatra, CAFor Respondent: Shri P.P. Meena, CIT-DR (Thru” V.H.)
Section 115BSection 132(4)Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 1232/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 M/s. Kiran Fine Jewellers Pvt. Ltd. cuke The DCIT Vs. F-19, Gautam Marg, Vaishali Nagar Central Circle-2 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK 7512 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.R. Sharma, CA and Shri R.K.…

Mac Educational Foundation, Chennai vs. Commissioner of Income Tax (Appeals), New Delhi

The appeals stand allowed for statistical purposes

ITA 2951/CHNY/2024[2017-18]Status: DisposedITAT Chennai24 Feb 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita No.2942/Chny/2024 (िनधा"रणवष" / Assessment Year: 2016-2017) Mac Educational Foundation, Vs. The Income Tax Officer, Mac Ich Building, Exemption Ward -4, Vhs Campus, Ttti Post, Chennai. Taramani, Chennai 600 113. आयकरअपील सं./ Ita No.2951/Chny/2024 (िनधा"रणवष" / Assessment Year: 2017-2018) Mac Educational Foundation, Vs. The Commissioner Of Income Tax Mac Ich Building, (Appeals) Vhs Campus, Ttti Post, New Delhi Taramani, Chennai 600 113. [Pan: Aaatm 0523A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Shri. P. Vijaideepan, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 13.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 24.02.2025 आदेश / O R D E R Manu Kumar Giri () Aforesaid Appeals By Assessee For Assessment Years (Ay) 2016-17 & 2017-18 Arises Out Of Separate Orders Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 21-08-2024 In The Matter Of Separate Assessments Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act On 20-12-2019 For Ay 2016-17 & On 21-12-2019 For Ay 2017-18. 2. The Registry Has Noted Delay Of 19 & 20 Days In Filing The Captioned Appeals By The Assessee. Considering The Period Of Delay & Reasons Stated In The Petition By The Assessee, We Condone The Delay & Admit The Appeal For Adjudication.

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri. P. Vijaideepan, JCIT
Section 11Section 143(3)

…s hearing notices as issued by Ld. CIT(A) during the course of appellate proceedings. The same is evident from para-5 of impugned order. The Ld. CIT(A), considering the decision of Hon’ble High Court of Madras in assessee’s own case for AYs 201112 to 2014-15 (144 Taxmann.com 54), upheld the action of Ld. AO. Aggrieved, the assessee is in further appeal before us. 6. Similar assessment was framed for AY 2018-19. The Ld. CIT(A), following first appellate orders for AYs 2016-17 & 2017-18, upheld the stand of Ld. AO. Aggrieved, the assessee is in further appeal before us. 7. The Ld. AR has submitted that Ld. CIT(A)…

Mac Educational Foundation, Chennai vs. Commissioner of Income Tax Appeals, New Delhi

The appeals stand allowed for statistical purposes

ITA 2942/CHNY/2024[2016-17]Status: DisposedITAT Chennai24 Feb 2025AY 2016-17

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita No.2942/Chny/2024 (िनधा"रणवष" / Assessment Year: 2016-2017) Mac Educational Foundation, Vs. The Income Tax Officer, Mac Ich Building, Exemption Ward -4, Vhs Campus, Ttti Post, Chennai. Taramani, Chennai 600 113. आयकरअपील सं./ Ita No.2951/Chny/2024 (िनधा"रणवष" / Assessment Year: 2017-2018) Mac Educational Foundation, Vs. The Commissioner Of Income Tax Mac Ich Building, (Appeals) Vhs Campus, Ttti Post, New Delhi Taramani, Chennai 600 113. [Pan: Aaatm 0523A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Shri. P. Vijaideepan, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 13.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 24.02.2025 आदेश / O R D E R Manu Kumar Giri () Aforesaid Appeals By Assessee For Assessment Years (Ay) 2016-17 & 2017-18 Arises Out Of Separate Orders Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 21-08-2024 In The Matter Of Separate Assessments Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act On 20-12-2019 For Ay 2016-17 & On 21-12-2019 For Ay 2017-18. 2. The Registry Has Noted Delay Of 19 & 20 Days In Filing The Captioned Appeals By The Assessee. Considering The Period Of Delay & Reasons Stated In The Petition By The Assessee, We Condone The Delay & Admit The Appeal For Adjudication.

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri. P. Vijaideepan, JCIT
Section 11Section 143(3)

…s hearing notices as issued by Ld. CIT(A) during the course of appellate proceedings. The same is evident from para-5 of impugned order. The Ld. CIT(A), considering the decision of Hon’ble High Court of Madras in assessee’s own case for AYs 201112 to 2014-15 (144 Taxmann.com 54), upheld the action of Ld. AO. Aggrieved, the assessee is in further appeal before us. 6. Similar assessment was framed for AY 2018-19. The Ld. CIT(A), following first appellate orders for AYs 2016-17 & 2017-18, upheld the stand of Ld. AO. Aggrieved, the assessee is in further appeal before us. 7. The Ld. AR has submitted that Ld. CIT(A)…

DCIT, Central Circle-1, Guwahati vs. Lakhi Chutia, Lakhimpur

In the result, both the appeals of the Revenue are allowed for statistical purposes

ITA 74/GTY/2023[2019-20]Status: DisposedITAT Guwahati16 Jan 2025AY 2019-20

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 142(1)Section 250Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 73/GTY/2023 Assessment Year: 2017-18 & I.T.A. No. 74/GTY/2023 Assessment Year: 2019-20 DCIT, Central Circle1, Guwahati, Room No. 507, 5th Floor, Aayakar Bhawan, G.S Road, Christian Bast, Guwahati – 781005 .....................…...……………....Appellant vs. Lakhi Chutia, Khelmati Girls College Road, Khelmati Ward No. 1A, Lakhimpur, Assam - 787031 [PAN: AGVPC5247Q] ...........…..….................... Respondent Appearances by: Assessee r…

DCIT, Central Circle-1, Guwahati vs. Lakhi Chutia, Lakhimpur

In the result, both the appeals of the Revenue are allowed for statistical purposes

ITA 73/GTY/2023[2017-18]Status: DisposedITAT Guwahati16 Jan 2025AY 2017-18

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 142(1)Section 250Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 73/GTY/2023 Assessment Year: 2017-18 & I.T.A. No. 74/GTY/2023 Assessment Year: 2019-20 DCIT, Central Circle1, Guwahati, Room No. 507, 5th Floor, Aayakar Bhawan, G.S Road, Christian Bast, Guwahati – 781005 .....................…...……………....Appellant vs. Lakhi Chutia, Khelmati Girls College Road, Khelmati Ward No. 1A, Lakhimpur, Assam - 787031 [PAN: AGVPC5247Q] ...........…..….................... Respondent Appearances by: Assessee r…

Yuwam Education Pvt. Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

ITA 1029/JPR/2024[2016-17]Status: DisposedITAT Jaipur20 Dec 2024AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 115BSection 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No.1029/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke Yuwam Education Private Ltd. The DCIT, Vs. G-3 Prisom Tower, Opposite Old Circle-06, Subzi Mandi Lalkothi, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACY 5912 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. P. C. Parwal, CA jktLo d…

Rajesh Products, Tonk, Rajasthan vs. ACIT, Jaipur

Appeal is dismissed

ITA 626/JPR/2023[2016-17]Status: DisposedITAT Jaipur18 Jul 2024AY 2016-17
For Appellant: Shri Mahesh Jain, CA (Th. V.C)For Respondent: Shri Bhanwar Singh Ratnu, (CIT-DR)
Section 132(1)Section 132(4)Section 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 626/JP/2023 निर्धारण वर्ष / Assessment Years : 2016-17 M/s Rajesh Products Industrial Area, Tonk स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAHFR 5416 L अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by : Shri Mahesh Jain, CA (Th. V.C) राजस्व की ओर से / Revenue by : Shri Bhanwar Singh Ratnu, (CIT-DR) सुनवाई की तारीख / Date of Hear…

Mac Charities, Chennai vs. ACIT(Exemptions), Chennai

The appeals stand allowed for statistical purposes

ITA 1215/CHNY/2023[2018-19]Status: DisposedITAT Chennai10 Jul 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1169/Chny/2023 (िनधा9रण वष9 / Assessment Year: 2017-18) & आयकरअपील सं./ Ita No.1215/Chny/2023 (िनधा9रण वष9 / Assessment Year: 2018-19) Mac Charities Acit (Exemptions) बनाम/ Mac / Ich Block-2, Vhs Campus, Chennai. Vs. Adyar Ttti Post, Chennai-600 113 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatm-0483-F (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri R. Vijayaraghavan (Advocate)-Ld. Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 09-05-2024 घोषणा की तारीख /Date Of Pronouncement : 10-07-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri R. Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld. DR
Section 11Section 12ASection 143(3)

…earing notices as issued by Ld. CIT(A) during the course of appellate proceedings. The same is evident from para-5 of impugned order. The Ld. CIT(A), considering the decision of Hon’ble High Court of Madras in assessee’s own case for AYs 2011- 12 to 2014-15 (144 Taxmann.com 54), upheld the action of Ld. AO. Aggrieved, the assessee is in further appeal before us. 6. Similar assessment was framed for AY 2018-19. The Ld. CIT(A), following first appellate orders for AYs 2016-17 & 2017-18, upheld the stand of Ld. AO. Aggrieved, the assessee is in further appeal before us. 7. The Ld. AR has submitted that Ld. CIT(A) h…

Mac Charities, Chennai vs. ACIT(Exemptions), Chennai

The appeals stand allowed for statistical purposes

ITA 1169/CHNY/2023[2017-18]Status: DisposedITAT Chennai10 Jul 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1169/Chny/2023 (िनधा9रण वष9 / Assessment Year: 2017-18) & आयकरअपील सं./ Ita No.1215/Chny/2023 (िनधा9रण वष9 / Assessment Year: 2018-19) Mac Charities Acit (Exemptions) बनाम/ Mac / Ich Block-2, Vhs Campus, Chennai. Vs. Adyar Ttti Post, Chennai-600 113 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatm-0483-F (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri R. Vijayaraghavan (Advocate)-Ld. Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 09-05-2024 घोषणा की तारीख /Date Of Pronouncement : 10-07-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri R. Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld. DR
Section 11Section 12ASection 143(3)

…earing notices as issued by Ld. CIT(A) during the course of appellate proceedings. The same is evident from para-5 of impugned order. The Ld. CIT(A), considering the decision of Hon’ble High Court of Madras in assessee’s own case for AYs 2011- 12 to 2014-15 (144 Taxmann.com 54), upheld the action of Ld. AO. Aggrieved, the assessee is in further appeal before us. 6. Similar assessment was framed for AY 2018-19. The Ld. CIT(A), following first appellate orders for AYs 2016-17 & 2017-18, upheld the stand of Ld. AO. Aggrieved, the assessee is in further appeal before us. 7. The Ld. AR has submitted that Ld. CIT(A) h…

Sh. Parshotam Lal, Ludhiana vs. DCIT, CC-1, Ludhiana

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

ITA 111/CHANDI/2023[2020-21]Status: DisposedITAT Chandigarh15 Apr 2024AY 2020-21

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Kusum, CIT, DR
Section 115BSection 69A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 105 To 111/Chd/2023 िनधा"रण वष" / Assessment Year : 2014-15 To 2020-21 Shri Parshotam Lal बनाम The DCIT S/o Shri Raj Kumar Central Circle-1, Ludhiana H.No. 8/152, Mandi Mullanpur, Ludhiana – 141101, Punjab "थायी लेखा सं./PAN NO: BCPPL1074H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehga…

Sh. Parshotam Lal, Ludhiana vs. DCIT, CC-1, Ludhiana

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

ITA 110/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh15 Apr 2024AY 2019-20

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Kusum, CIT, DR
Section 115BSection 69A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 105 To 111/Chd/2023 िनधा"रण वष" / Assessment Year : 2014-15 To 2020-21 Shri Parshotam Lal बनाम The DCIT S/o Shri Raj Kumar Central Circle-1, Ludhiana H.No. 8/152, Mandi Mullanpur, Ludhiana – 141101, Punjab "थायी लेखा सं./PAN NO: BCPPL1074H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehga…

Sh. Parshotam Lal, Ludhiana vs. DCIT, CC-1, Ludhiana

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

ITA 109/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh15 Apr 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Kusum, CIT, DR
Section 115BSection 69A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 105 To 111/Chd/2023 िनधा"रण वष" / Assessment Year : 2014-15 To 2020-21 Shri Parshotam Lal बनाम The DCIT S/o Shri Raj Kumar Central Circle-1, Ludhiana H.No. 8/152, Mandi Mullanpur, Ludhiana – 141101, Punjab "थायी लेखा सं./PAN NO: BCPPL1074H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehga…

Sh. Parshotam Lal, Ludhiana vs. DCIT, CC-1, Ludhiana

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

ITA 108/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh15 Apr 2024AY 2017-18

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Kusum, CIT, DR
Section 115BSection 69A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 105 To 111/Chd/2023 िनधा"रण वष" / Assessment Year : 2014-15 To 2020-21 Shri Parshotam Lal बनाम The DCIT S/o Shri Raj Kumar Central Circle-1, Ludhiana H.No. 8/152, Mandi Mullanpur, Ludhiana – 141101, Punjab "थायी लेखा सं./PAN NO: BCPPL1074H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehga…

Sh. Parshotam Lal, Ludhiana vs. DCIT, CC-1, Ludhiana

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

ITA 107/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh15 Apr 2024AY 2016-17

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Kusum, CIT, DR
Section 115BSection 69A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 105 To 111/Chd/2023 िनधा"रण वष" / Assessment Year : 2014-15 To 2020-21 Shri Parshotam Lal बनाम The DCIT S/o Shri Raj Kumar Central Circle-1, Ludhiana H.No. 8/152, Mandi Mullanpur, Ludhiana – 141101, Punjab "थायी लेखा सं./PAN NO: BCPPL1074H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehga…