Common Cause v. Union of India

77 Taxmann.com 245Supreme Court of India2017#305 most cited

What is Common Cause v. Union of India authority for?

Additions under the Income Tax Act cannot be made solely based on entries in loose sheets, dumb documents, or mere sworn statements without independent, reliable, and cogent corroborating evidence. Uncorroborated loose papers are not admissible evidence on their own, even if the original context was criminal investigation.

267

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

Common Cause v. Union of India · loose papers · dumb documents · corroborating evidence · independent evidence · sworn statements · Section 69A · Section 132 · search assessment · admissibility of evidence · evidence income tax · retracted statement

Also reported as

222 ITR 260

Sections most often in play

Section 132Section 132(4)Section 153ASection 143(3)Section 69ASection 153CSection 69Section 292C

Issues it is cited on

hundi transactiontax recovery officerjewellery found during searchretraction of statementdumb documentspeak credit theoryretracted statementsection 158bdincome tax settlement commissionsection 132(4a)section 292cloose papers

Judgments citing Common Cause v. Union of India

Rajvee Tractors Pvt. Ltd, Himmatnagar vs. The ACIT, S.K. Circle, Himmatnagar

In the result, the appeal filed by the assessee is allowed

ITA 1818/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad29 Jul 2022AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 1818/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2015-2016 Rajvee Tractors Pvt. Ltd., The A.C.I.T., Nh No.8, Nr. Hanuman Temple, Vs. S.K. Circle, Pimplodi Motipura, Himatnagar. Ahmedabad-383001. Pan: Aaccr1228E

For Appellant: Shri Shailesh J. Shah, A.RFor Respondent: Shri Deelip Kumar, Sr. DR
Section 133ASection 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 1818/AHD/2019 िनधा"रण वष"/Asstt. Year: 2015-2016 Rajvee Tractors Pvt. Ltd., The A.C.I.T., NH No.8, Nr. Hanuman Temple, Vs. S.K. Circle, Pimplodi Motipura, Himatnagar. Ahmedabad-383001. PAN: AACCR1228E (Applicant) (Respondent) Assessee by : Shri Shailesh J. Shah, A.R Revenue by : Shri Deelip Kumar, Sr. DR सुनवाई की तारीख/Date of Hearing : 14/06/2022 घोषणा की तारीख /Date of Pronouncement: 29/07/2022 आदेश/O R D E R…

Deputy Commissioner of Income-Tax vs. Shri Mansukh T. Timbadia, Raigad

In the result, appeal of assessee is allowed and the appeal of Revenue is dismissed

ITA 72/PUN/2016[2008-09]Status: DisposedITAT Pune22 Jul 2022AY 2008-09

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: Smt. Hiral SejpalFor Respondent: Shri Sardar Singh Meena
Section 143(1)Section 143(2)Section 147Section 148Section 292B

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1713/PUN/2015 निर्ाारण वर्ा / Assessment Year : 2008-09 Mansukh Timbadia, Manitej, Plot No. 3, Road No. 7, Sector – 1, New Panvel, Raigad – 410206 PAN : AAPPT1888C .......अपीलार्थी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Panvel Circle, Circle ……प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No.72/PUN/2016 निर्ाारण वर्ा / Assessment Year : 2008-09 Dy. Commissioner of Income T…

Mansukh Timbadia, Raigad vs. Assistant Commissioner of Income-Tax

In the result, appeal of assessee is allowed and the appeal of Revenue is dismissed

ITA 1713/PUN/2015[2008-09]Status: DisposedITAT Pune22 Jul 2022AY 2008-09

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: Smt. Hiral SejpalFor Respondent: Shri Sardar Singh Meena
Section 143(1)Section 143(2)Section 147Section 148Section 292B

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1713/PUN/2015 निर्ाारण वर्ा / Assessment Year : 2008-09 Mansukh Timbadia, Manitej, Plot No. 3, Road No. 7, Sector – 1, New Panvel, Raigad – 410206 PAN : AAPPT1888C .......अपीलार्थी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Panvel Circle, Circle ……प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No.72/PUN/2016 निर्ाारण वर्ा / Assessment Year : 2008-09 Dy. Commissioner of Income T…

DCIT, CC-1(4), Chennai vs. M/S. Johnkumar Trust, Puducherry

In the result, appeal filed by the Revenue in ITA No

ITA 3092/CHNY/2019[2017-18]Status: DisposedITAT Chennai13 May 2022AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, V. The Dy. Commissioner- No.28, Savari Padayatchi Street, Of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [Pan: Afnpj 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. S. Xavier Felix, AdvFor Respondent: Mr. M.Rajan, CIT
Section 2(14)(iii)Section 69Section 69C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, v. The Dy. Commissioner- No.28, Savari Padayatchi Street, of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [PAN: AFNPJ 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.3092/Chny/2019 िनधा"रण वष" /Assessme…

Shro A/ Johnkumar, Pondicherry vs. DCIT, CC-1(4), Chennai

In the result, appeal filed by the Revenue in ITA No

ITA 3028/CHNY/2019[2017-18]Status: DisposedITAT Chennai13 May 2022AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, V. The Dy. Commissioner- No.28, Savari Padayatchi Street, Of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [Pan: Afnpj 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. S. Xavier Felix, AdvFor Respondent: Mr. M.Rajan, CIT
Section 2(14)(iii)Section 69Section 69C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, v. The Dy. Commissioner- No.28, Savari Padayatchi Street, of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [PAN: AFNPJ 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.3092/Chny/2019 िनधा"रण वष" /Assessme…

The ACIT, Central Circle-1(2)., Ahmedabad vs. Pawan Satynarayan Jalan, Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 204/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2019-20

Bench: Shri Waseem Ahmed & Ms Madhumita Roy

For Appellant: Shri Chetan Agarwal, A.R
Section 132Section 132(1)Section 153ASection 153BSection 153CSection 158B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms MADHUMITA ROY, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Pawan Satyanarain Jalan, 275, New Cloth Market, A.C.I.T., IT(SS)A Outside Raipur gate, Circle-1(2), 1. No.134/Ahd/2021 2018-19 Raipur, Ahmedabad Ahmedabad- 380002. PAN:AAVPJ9612Q Pawan Satyanarain Jalan, 275, New Cloth Market, Outside Raipur A.C.I.T., ITA No. 2019-20 gate, Raipur, Circle-1(2), 2. 182/Ahd/2021 Ahmedabad-…

Pawan Satynarayan Jalan, Ahmedabad vs. The ACIT, Central Circle-1(2)., Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 182/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2019-20

Bench: Shri Waseem Ahmed & Ms Madhumita Roy

For Appellant: Shri Chetan Agarwal, A.R
Section 132Section 132(1)Section 153ASection 153BSection 153CSection 158B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms MADHUMITA ROY, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Pawan Satyanarain Jalan, 275, New Cloth Market, A.C.I.T., IT(SS)A Outside Raipur gate, Circle-1(2), 1. No.134/Ahd/2021 2018-19 Raipur, Ahmedabad Ahmedabad- 380002. PAN:AAVPJ9612Q Pawan Satyanarain Jalan, 275, New Cloth Market, Outside Raipur A.C.I.T., ITA No. 2019-20 gate, Raipur, Circle-1(2), 2. 182/Ahd/2021 Ahmedabad-…

Rohan Mehta, (Legal Heir of Late Mr Jitendra N Mehta), Mumbai vs. DCIT Cen Cir 47, Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 3805/MUM/2019[2011-12]Status: DisposedITAT Mumbai22 Feb 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Suchitra Raghunath Kamble, Hon'Ble

For Appellant: Hema Kataria
Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS. SUCHITRA RAGHUNATH KAMBLE, HON'BLE JUDICIAL MEMBER ITA NOs. 3803, 3799, 3805 & 3802/MUM/2019 (A.Ys: 2007-08, 2008-09, 2011-12 & 2012-13) Rohan Mehta v. DCIT, Central Circle – 47 Room No. 658/676 {Legal heir of Late Jitendra Mehta} Aayakar Bhavan 2601, 26th Floor M.K. Road, Mumbai - 400020 Shiv Tapi Apartments H.G. Marg, Gamdevi Mumbai - 400007 PAN: AALPM3745P (Appellant) (Respondent) Assessee by : Hema Kataria Department by D.K. Gupta Date of Hearing : 21.12.2021 Date of Pronounc…

Rohan Mehta, (Legal Heir of Late Mr Jitendra N Mehta), Mumbai vs. DCIT Cen Cir 47, Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 3802/MUM/2019[2012-13]Status: DisposedITAT Mumbai22 Feb 2022AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Suchitra Raghunath Kamble, Hon'Ble

For Appellant: Hema Kataria
Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS. SUCHITRA RAGHUNATH KAMBLE, HON'BLE JUDICIAL MEMBER ITA NOs. 3803, 3799, 3805 & 3802/MUM/2019 (A.Ys: 2007-08, 2008-09, 2011-12 & 2012-13) Rohan Mehta v. DCIT, Central Circle – 47 Room No. 658/676 {Legal heir of Late Jitendra Mehta} Aayakar Bhavan 2601, 26th Floor M.K. Road, Mumbai - 400020 Shiv Tapi Apartments H.G. Marg, Gamdevi Mumbai - 400007 PAN: AALPM3745P (Appellant) (Respondent) Assessee by : Hema Kataria Department by D.K. Gupta Date of Hearing : 21.12.2021 Date of Pronounc…

Rohan Mehta, (Legal Heir of Late Mr Jitendra N Mehta), Mumbai vs. DCIT Cen Cir 47, Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 3799/MUM/2019[2008-09]Status: DisposedITAT Mumbai22 Feb 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Suchitra Raghunath Kamble, Hon'Ble

For Appellant: Hema Kataria
Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS. SUCHITRA RAGHUNATH KAMBLE, HON'BLE JUDICIAL MEMBER ITA NOs. 3803, 3799, 3805 & 3802/MUM/2019 (A.Ys: 2007-08, 2008-09, 2011-12 & 2012-13) Rohan Mehta v. DCIT, Central Circle – 47 Room No. 658/676 {Legal heir of Late Jitendra Mehta} Aayakar Bhavan 2601, 26th Floor M.K. Road, Mumbai - 400020 Shiv Tapi Apartments H.G. Marg, Gamdevi Mumbai - 400007 PAN: AALPM3745P (Appellant) (Respondent) Assessee by : Hema Kataria Department by D.K. Gupta Date of Hearing : 21.12.2021 Date of Pronounc…

Ponmahal Income, Karur vs. ACIT, Trichy

The appeal stands allowed in terms of our above order

ITA 1236/CHNY/2017[2011-2012]Status: DisposedITAT Chennai14 Feb 2022AY 2011-2012

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N.Quadir Hoseyn (Advocate) – Ld. ARFor Respondent: Shri S. Palani Kumar- Ld. CIT-DR
Section 132ASection 143(3)Section 153ASection 69ASection 69B

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय .ी महावीर िसंह, उपा45 एवं माननीय .ी मनोज कुमार अ:वाल ,लेखा सद= के सम5। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.1236/Chny/2017 (िनधाEरण वषE / Assessment Year: 2011-12) & आयकर अपील सं./ ITA No.1235/Chny/2017 (िनधाEरण वषE / Assessment Year: 2012-13) M/s Ponmahal Income ACIT बनाम/ 25/2, Ramakrishnapuram North Central Circle-II Vs. Karur Trichy "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAOFP-5566-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीला…

Ponmahal Income, Karur vs. ACIT, Trichy

The appeal stands allowed in terms of our above order

ITA 1235/CHNY/2017[2012-2013]Status: DisposedITAT Chennai14 Feb 2022AY 2012-2013

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N.Quadir Hoseyn (Advocate) – Ld. ARFor Respondent: Shri S. Palani Kumar- Ld. CIT-DR
Section 132ASection 143(3)Section 153ASection 69ASection 69B

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय .ी महावीर िसंह, उपा45 एवं माननीय .ी मनोज कुमार अ:वाल ,लेखा सद= के सम5। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.1236/Chny/2017 (िनधाEरण वषE / Assessment Year: 2011-12) & आयकर अपील सं./ ITA No.1235/Chny/2017 (िनधाEरण वषE / Assessment Year: 2012-13) M/s Ponmahal Income ACIT बनाम/ 25/2, Ramakrishnapuram North Central Circle-II Vs. Karur Trichy "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAOFP-5566-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीला…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Jas Infraspace Private Limited, Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 547/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 150Section 292CSection 34Section 69B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Jas Infra Space Pvt. The Assistant Ltd. Commissioner of GF City Centre, Nr. Income Tax, Circle- Idgah Gas Circle, 1. 2012-13 2(1)(2), Asarwa, Ahmedabad Ahmedabad-380016 PAN:AACCJ7331E The Assistant Jas Infra Space Pvt. Commissioner of Ltd. Income Tax, Circle- GF City Centre, Nr. ITA No. 2013-14 2. 2(1)(2), Idgah Gas Circle…

Jas Infraspace Pvt. Ltd., Ahmedabad vs. DCIT, Circle-2(2)(1), Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 398/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 150Section 292CSection 34Section 69B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Jas Infra Space Pvt. The Assistant Ltd. Commissioner of GF City Centre, Nr. Income Tax, Circle- Idgah Gas Circle, 1. 2012-13 2(1)(2), Asarwa, Ahmedabad Ahmedabad-380016 PAN:AACCJ7331E The Assistant Jas Infra Space Pvt. Commissioner of Ltd. Income Tax, Circle- GF City Centre, Nr. ITA No. 2013-14 2. 2(1)(2), Idgah Gas Circle…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Jas Infra Space Private Ltd., Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 2131/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 150Section 292CSection 34Section 69B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Jas Infra Space Pvt. The Assistant Ltd. Commissioner of GF City Centre, Nr. Income Tax, Circle- Idgah Gas Circle, 1. 2012-13 2(1)(2), Asarwa, Ahmedabad Ahmedabad-380016 PAN:AACCJ7331E The Assistant Jas Infra Space Pvt. Commissioner of Ltd. Income Tax, Circle- GF City Centre, Nr. ITA No. 2013-14 2. 2(1)(2), Idgah Gas Circle…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Jas Infra Space Private Ltd., Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 2130/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 150Section 292CSection 34Section 69B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Jas Infra Space Pvt. The Assistant Ltd. Commissioner of GF City Centre, Nr. Income Tax, Circle- Idgah Gas Circle, 1. 2012-13 2(1)(2), Asarwa, Ahmedabad Ahmedabad-380016 PAN:AACCJ7331E The Assistant Jas Infra Space Pvt. Commissioner of Ltd. Income Tax, Circle- GF City Centre, Nr. ITA No. 2013-14 2. 2(1)(2), Idgah Gas Circle…

Pasupati Feeds, Cuttack vs. Principal CIT(Central), Visakhapatnam

In the result, cross objections filed by the assessee for assessment years 2008-09 to 2010-2011 are allowed and that the appeals of revenue are dismissed

ITA 48/CTK/2019[2010-11]Status: DisposedITAT Cuttack09 Dec 2021AY 2010-11

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradit(Ss)A Nos.45 To 47/Ctk/20 /Ctk/2018 Assessment Year Assessment Years : 2008-09 To 2010 09 To 2010-2011 Acit, Central Circle, Acit, Central Circle, Vs. M/S. Pasupati Feeds, Kota Sahi, M/S. Pasupati Feeds, Kota Sahi, Cuttack Tangi, Cuttack Tangi, Cuttack Pan/Gir No. No.Aaefp 4117 F (Appellant (Appellant) .. ( Respondent Respondent) C.O.Nos.33 To 35/Ctk/2018 C.O.Nos.33 To 35/Ctk/2018 (Arising Out Of It (Arising Out Of It(Ss)A Nos.45 To 47/Ctk/2018) A Nos.45 To 47/Ctk/2018) Assessment Years: 2008 Assessment Years: 2008-09 To 2010 09 To 2010-2011

For Appellant: Shri P.R.MohantyFor Respondent: Shri M.K.Gautam
Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER IT(ss)A Nos.45 to 47/CTK/20 /CTK/2018 Assessment Year Assessment Years : 2008-09 to 2010 09 to 2010-2011 ACIT, Central Circle, ACIT, Central Circle, Vs. M/s. Pasupati Feeds, Kota Sahi, M/s. Pasupati Feeds, Kota Sahi, Cuttack Tangi, Cuttack Tangi, Cuttack PAN/GIR No. No.AAEFP 4117 F (Appellant (Appellant) .. ( Re…

Pasupati Feeds, Cuttack vs. Principal CIT(Central), Visakhapatnam

In the result, cross objections filed by the assessee for assessment years 2008-09 to 2010-2011 are allowed and that the appeals of revenue are dismissed

ITA 47/CTK/2019[2009-10]Status: DisposedITAT Cuttack09 Dec 2021AY 2009-10

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradit(Ss)A Nos.45 To 47/Ctk/20 /Ctk/2018 Assessment Year Assessment Years : 2008-09 To 2010 09 To 2010-2011 Acit, Central Circle, Acit, Central Circle, Vs. M/S. Pasupati Feeds, Kota Sahi, M/S. Pasupati Feeds, Kota Sahi, Cuttack Tangi, Cuttack Tangi, Cuttack Pan/Gir No. No.Aaefp 4117 F (Appellant (Appellant) .. ( Respondent Respondent) C.O.Nos.33 To 35/Ctk/2018 C.O.Nos.33 To 35/Ctk/2018 (Arising Out Of It (Arising Out Of It(Ss)A Nos.45 To 47/Ctk/2018) A Nos.45 To 47/Ctk/2018) Assessment Years: 2008 Assessment Years: 2008-09 To 2010 09 To 2010-2011

For Appellant: Shri P.R.MohantyFor Respondent: Shri M.K.Gautam
Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER IT(ss)A Nos.45 to 47/CTK/20 /CTK/2018 Assessment Year Assessment Years : 2008-09 to 2010 09 to 2010-2011 ACIT, Central Circle, ACIT, Central Circle, Vs. M/s. Pasupati Feeds, Kota Sahi, M/s. Pasupati Feeds, Kota Sahi, Cuttack Tangi, Cuttack Tangi, Cuttack PAN/GIR No. No.AAEFP 4117 F (Appellant (Appellant) .. ( Re…

M/S Shree Jairam Education Society, Bhopal vs. Pr. CIT (Central), Bhopal

In the result, appeal of the assessee in ITANo

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA Nos.90 & 548/Ind/2019 Assessment Year: 2010-11 Shri Jairam Education Society Bhopal PAN:AACAS9908E : Appellant V/s Pr. CIT(Central)/ACIT(Central)-II Bhopal : Respondent Shri Girish Agrawal & Ms. Nisha Appellant by Lahoti, ARs Revenue by Shri S.S. Mantri, CIT-DR Date of Hearing 05.08.2021 Date of Pronouncement 13.10 .2021 O R D E R PER MANISH BORAD, A.M The above captioned appeals filed at the instance o…

M/S Shree Jairam Education Society, Bhopal vs. ACIT Central-II, Bhopal

In the result, appeal of the assessee in ITANo

ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA Nos.90 & 548/Ind/2019 Assessment Year: 2010-11 Shri Jairam Education Society Bhopal PAN:AACAS9908E : Appellant V/s Pr. CIT(Central)/ACIT(Central)-II Bhopal : Respondent Shri Girish Agrawal & Ms. Nisha Appellant by Lahoti, ARs Revenue by Shri S.S. Mantri, CIT-DR Date of Hearing 05.08.2021 Date of Pronouncement 13.10 .2021 O R D E R PER MANISH BORAD, A.M The above captioned appeals filed at the instance o…