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 366,339 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

Shri K. Palaniswami, Salem vs. DCIT, Central Circle-2(2), Chennai

The appeals of the revenue stand dismissed

ITA 213/CHNY/2023[2015-16]Status: DisposedITAT Chennai03 Apr 2024AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.125/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.126/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.127/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Karuppagounder Palaniswami बनाम 171/1B, Rajapuram 1St Street, Central Circle-2(2) / Vs. Chennai. Nedunchalai Nagar, Salem-636 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. आयकरअपील सं./ Ita No.213/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.214/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.215/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) बनाम/ Shri Karuppagounder Palaniswami Dcit 171/1B, Rajapuram 1St Street, Vs. Central Circle-2(2) Nedunchalai Nagar, Salem-636 004. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P ((अपीलाथ"/Appellant)) : (!"थ" / Respondent)

For Appellant: Shri Sushil Kumar (Advocate) - Ld. ARFor Respondent: Shri V. Nandakumar (CIT) - Ld. DR
Section 132(4)Section 143(3)

…nder pressure. The Ld. AO erred in attaching standalone evidentiary value to the said statement without their being any solid corroborative evidence on record. The assessee referred to the decision of Hon’ble Supreme Court in the case of Common Cause vs. UOI (77 Taxmann.com 245) as well as another decision in Andaman Timber Industries vs CCE (62 Taxmann.com 3) to support its submissions. 5.7 The Ld. CIT(A), upon perusal of relevant entries in the seized material, concurred that the name of the assessee did not appear ion any of the entries considered by AO to be pertaining to assessee. All the entries contained o…

DCIT, Central Circle-2(2), Chennai vs. Shri K. Palaniswami, Salem

The appeals of the revenue stand dismissed

ITA 127/CHNY/2023[2017-18]Status: DisposedITAT Chennai03 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.125/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.126/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.127/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Karuppagounder Palaniswami बनाम 171/1B, Rajapuram 1St Street, Central Circle-2(2) / Vs. Chennai. Nedunchalai Nagar, Salem-636 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. आयकरअपील सं./ Ita No.213/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.214/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.215/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) बनाम/ Shri Karuppagounder Palaniswami Dcit 171/1B, Rajapuram 1St Street, Vs. Central Circle-2(2) Nedunchalai Nagar, Salem-636 004. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P ((अपीलाथ"/Appellant)) : (!"थ" / Respondent)

For Appellant: Shri Sushil Kumar (Advocate) - Ld. ARFor Respondent: Shri V. Nandakumar (CIT) - Ld. DR
Section 132(4)Section 143(3)

…nder pressure. The Ld. AO erred in attaching standalone evidentiary value to the said statement without their being any solid corroborative evidence on record. The assessee referred to the decision of Hon’ble Supreme Court in the case of Common Cause vs. UOI (77 Taxmann.com 245) as well as another decision in Andaman Timber Industries vs CCE (62 Taxmann.com 3) to support its submissions. 5.7 The Ld. CIT(A), upon perusal of relevant entries in the seized material, concurred that the name of the assessee did not appear ion any of the entries considered by AO to be pertaining to assessee. All the entries contained o…

DCIT, Central Circle-2(2), Chennai vs. Shri K. Palaniswami, Salem

The appeals of the revenue stand dismissed

ITA 126/CHNY/2023[2016-17]Status: DisposedITAT Chennai03 Apr 2024AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.125/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.126/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.127/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Karuppagounder Palaniswami बनाम 171/1B, Rajapuram 1St Street, Central Circle-2(2) / Vs. Chennai. Nedunchalai Nagar, Salem-636 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. आयकरअपील सं./ Ita No.213/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.214/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.215/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) बनाम/ Shri Karuppagounder Palaniswami Dcit 171/1B, Rajapuram 1St Street, Vs. Central Circle-2(2) Nedunchalai Nagar, Salem-636 004. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P ((अपीलाथ"/Appellant)) : (!"थ" / Respondent)

For Appellant: Shri Sushil Kumar (Advocate) - Ld. ARFor Respondent: Shri V. Nandakumar (CIT) - Ld. DR
Section 132(4)Section 143(3)

…nder pressure. The Ld. AO erred in attaching standalone evidentiary value to the said statement without their being any solid corroborative evidence on record. The assessee referred to the decision of Hon’ble Supreme Court in the case of Common Cause vs. UOI (77 Taxmann.com 245) as well as another decision in Andaman Timber Industries vs CCE (62 Taxmann.com 3) to support its submissions. 5.7 The Ld. CIT(A), upon perusal of relevant entries in the seized material, concurred that the name of the assessee did not appear ion any of the entries considered by AO to be pertaining to assessee. All the entries contained o…

DCIT, Central Circle-2(2), Chennai vs. Shri K. Palaniswami, Salem

The appeals of the revenue stand dismissed

ITA 125/CHNY/2023[2015-16]Status: DisposedITAT Chennai03 Apr 2024AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.125/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.126/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.127/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Karuppagounder Palaniswami बनाम 171/1B, Rajapuram 1St Street, Central Circle-2(2) / Vs. Chennai. Nedunchalai Nagar, Salem-636 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. आयकरअपील सं./ Ita No.213/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.214/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.215/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) बनाम/ Shri Karuppagounder Palaniswami Dcit 171/1B, Rajapuram 1St Street, Vs. Central Circle-2(2) Nedunchalai Nagar, Salem-636 004. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P ((अपीलाथ"/Appellant)) : (!"थ" / Respondent)

For Appellant: Shri Sushil Kumar (Advocate) - Ld. ARFor Respondent: Shri V. Nandakumar (CIT) - Ld. DR
Section 132(4)Section 143(3)

…nder pressure. The Ld. AO erred in attaching standalone evidentiary value to the said statement without their being any solid corroborative evidence on record. The assessee referred to the decision of Hon’ble Supreme Court in the case of Common Cause vs. UOI (77 Taxmann.com 245) as well as another decision in Andaman Timber Industries vs CCE (62 Taxmann.com 3) to support its submissions. 5.7 The Ld. CIT(A), upon perusal of relevant entries in the seized material, concurred that the name of the assessee did not appear ion any of the entries considered by AO to be pertaining to assessee. All the entries contained o…

DCIT, Central Circle-2.4, Chennai vs. Shri P. Rama Mohan Rao, Chennai

Accordingly, cross- objections for AYs 2015-16 and 2016-17 stands dismissed

ITA 225/CHNY/2023[2017-18]Status: DisposedITAT Chennai02 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jmand Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.223/Chny/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.224/Chny/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.225/Chny/2023 (िनधा"रणवष" / Assessment Year: 2017-18) Dcit Shri P. Rama Mohan Rao बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafpr-2074-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.10/Chny/2023 (In Ita No.223/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.11/Chny/2023 (In Ita No.224/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.12/Chny/2023 (In Ita No.225/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18 बनाम/ Dcit Shri P. Rama Mohan Rao No.17/184, Y Block, First Street, Central Circle-1(4)

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 144

…f Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (AIR SC 410) holding that loose sheets and entries in diaries could not be considered as account books of a party. Such entries would not have any evidentiary value. Similarly in Common Cause vs. UOI (77 Taxmann.com 245), it was held that dumb documents which are not part of books of accounts do not possess any evidentiary value and liable to be rejected in toto. 7.9 The assessee also contended that as per the directions given by Hon’ble High Court on 27-12-2018, the corroborative evidences which support the statement of Shri K. Srinivasulu should be give…

DCIT, Central Circle-2.4, Chennai vs. Shri P. Rama Mohan Rao, Chennai

Accordingly, cross- objections for AYs 2015-16 and 2016-17 stands dismissed

ITA 224/CHNY/2023[2016-17]Status: DisposedITAT Chennai02 Apr 2024AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao, Jmand Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.223/Chny/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.224/Chny/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.225/Chny/2023 (िनधा"रणवष" / Assessment Year: 2017-18) Dcit Shri P. Rama Mohan Rao बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafpr-2074-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.10/Chny/2023 (In Ita No.223/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.11/Chny/2023 (In Ita No.224/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.12/Chny/2023 (In Ita No.225/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18 बनाम/ Dcit Shri P. Rama Mohan Rao No.17/184, Y Block, First Street, Central Circle-1(4)

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 144

…f Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (AIR SC 410) holding that loose sheets and entries in diaries could not be considered as account books of a party. Such entries would not have any evidentiary value. Similarly in Common Cause vs. UOI (77 Taxmann.com 245), it was held that dumb documents which are not part of books of accounts do not possess any evidentiary value and liable to be rejected in toto. 7.9 The assessee also contended that as per the directions given by Hon’ble High Court on 27-12-2018, the corroborative evidences which support the statement of Shri K. Srinivasulu should be give…

DCIT, Central Circle-2.4, Chennai vs. Shri P. Rama Mohan Rao, Chennai

Accordingly, cross- objections for AYs 2015-16 and 2016-17 stands dismissed

ITA 223/CHNY/2023[2015-16]Status: DisposedITAT Chennai02 Apr 2024AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao, Jmand Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.223/Chny/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.224/Chny/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.225/Chny/2023 (िनधा"रणवष" / Assessment Year: 2017-18) Dcit Shri P. Rama Mohan Rao बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafpr-2074-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.10/Chny/2023 (In Ita No.223/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.11/Chny/2023 (In Ita No.224/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.12/Chny/2023 (In Ita No.225/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18 बनाम/ Dcit Shri P. Rama Mohan Rao No.17/184, Y Block, First Street, Central Circle-1(4)

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 144

…f Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (AIR SC 410) holding that loose sheets and entries in diaries could not be considered as account books of a party. Such entries would not have any evidentiary value. Similarly in Common Cause vs. UOI (77 Taxmann.com 245), it was held that dumb documents which are not part of books of accounts do not possess any evidentiary value and liable to be rejected in toto. 7.9 The assessee also contended that as per the directions given by Hon’ble High Court on 27-12-2018, the corroborative evidences which support the statement of Shri K. Srinivasulu should be give…

DCIT, Central Circle-2.4, Chennai vs. Shri Vivek Papisetty, Chennai

The appeal of the revenue stands dismissed

ITA 211/CHNY/2023[2016-17]Status: DisposedITAT Chennai02 Apr 2024AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.211/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) Dcit Shri Vivek Papisetty बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 2. Cross Objection No.8/Chny/2023 (In Ita No.211/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) बनाम/ Shri Vivek Papisetty Dcit No.17/184, Y Block, First Street, Vs. Central Circle-1(4) 6Th Main Road, Anna Nagar, Chennai. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Cross Objector) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Revenue By : Shri V. Nandakumar (Cit)- Ld. Dr !"थ"कीओरसे/ Assessee By : Shri Y. Sridhar (Fca)-Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 10-01-2024 घोषणाकीतारीख /Date Of Pronouncement : 02-04-2024 आदेश / O R D E R Per Bench 1.1 Aforesaid Appeal By Revenue For Assessment Year (Ay) 2016-17 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 132Section 143(3)

…f Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (AIR SC 410) holding that loose sheets and entries in diaries could not be considered as account books of a party. Such entries would not have any evidentiary value. Similarly in Common Cause vs. UOI (77 Taxmann.com 245), it was held that dumb documents which are not part of books of accounts do not possess any evidentiary value and liable to be rejected in toto. Similarly, Mumbai Tribunal, in the case of ITO vs Kranti Impex Pvt. Ltd. (ITA No.1229/Mum/2013) held that when the seized papers were undated having no acceptable narration and do not bear the si…

Mr. Abdul Khader Kodi, Kasargod, Karnataka vs. Mr. C. Vijay Jayan, Deputy Commissioner of Income Tax, Mangaluru

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

ITA 638/BANG/2023[2018-2019]Status: DisposedITAT Bangalore22 Mar 2024AY 2018-2019

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.636 To 638/Bang/2023 Assessment Years: 2016-17 To 2018-19 Mr. Abdul Khader Kodi Darul Huda, Near Salafi Masjid Kunjathur Via Dcit Manjeshwar Central Circle-2 Vs. Kasargod 671 323 Mangaluru Karnataka Pan No : Alhpk5340F Appellant Respondent Appellant By : Shri Ravishankar S.V., A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: These Appeals By Assessee Are Directed By Different Orders Of Nfac For The Assessment Years 2016-17 To 2018-19 Having Common Date Dated 23.5.2022. 2. The Grounds Raised By The Assessee In All These Appeals Are Common In Nature, Except Change In Figures. We Consider Grounds In Ita No.636/Bang/2023, Which Reads As Follows: 1. The Learned Cit(A)-2, Panaji Erred In Passing The Order In The Manner He Did. 2. The Ld. Cit(A)-2, Panaji Erred In Upholding The Additions Made By The Assessing Officer Amounting To Rs.6,25,000 As Undisclosed Business Income & Rs.1,99,40,000 As Unexplained Investments Under Section 68 Of The Income Tax Act, 1961, Which Was Purely On Assumptions & Presumptions Based On The Loose Sheet Found At The Time Of Search.

For Appellant: Shri Ravishankar S.V., A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 132Section 144Section 153ASection 34Section 68Section 69Section 69B

…s unearthed were loose sheets and digital evidences, which has got no evidentiary value and legally inadmissible under section 34 of the Indian Evidence Act, as held in the following decisions. 1) Common Cause (A Registered Society) Vs. Union of India (2017) (77 Taxmann.com 245) (SC) 2) Principal CIT, Central III Vs. Krutika Land (P) Ltd. 103 taxmann.com 9 (SC) 3) CIT Vs. P.V. Kalyansundaram (164 Taxman 78) (SC) 4) CIT, Mumbai Vs. Lavanya Land Private Limited (2017) 83 taxmann.com 161 (Bombay) 5) CIT, Bangalore Vs. IBC Knowledge Park (P) Ltd. (2016) 69 taxmann.com 108 (Karnataka) 8. The learned CIT(A)-2 Panaji ha…

Mr. Abdul Khader Kodi, Kasargod, Karnataka vs. Mr. C. Vinod Jayan, Deputy Commissioner of Income Tax, Mangalore

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

ITA 637/BANG/2023[2017-2018]Status: DisposedITAT Bangalore22 Mar 2024AY 2017-2018

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.636 To 638/Bang/2023 Assessment Years: 2016-17 To 2018-19 Mr. Abdul Khader Kodi Darul Huda, Near Salafi Masjid Kunjathur Via Dcit Manjeshwar Central Circle-2 Vs. Kasargod 671 323 Mangaluru Karnataka Pan No : Alhpk5340F Appellant Respondent Appellant By : Shri Ravishankar S.V., A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: These Appeals By Assessee Are Directed By Different Orders Of Nfac For The Assessment Years 2016-17 To 2018-19 Having Common Date Dated 23.5.2022. 2. The Grounds Raised By The Assessee In All These Appeals Are Common In Nature, Except Change In Figures. We Consider Grounds In Ita No.636/Bang/2023, Which Reads As Follows: 1. The Learned Cit(A)-2, Panaji Erred In Passing The Order In The Manner He Did. 2. The Ld. Cit(A)-2, Panaji Erred In Upholding The Additions Made By The Assessing Officer Amounting To Rs.6,25,000 As Undisclosed Business Income & Rs.1,99,40,000 As Unexplained Investments Under Section 68 Of The Income Tax Act, 1961, Which Was Purely On Assumptions & Presumptions Based On The Loose Sheet Found At The Time Of Search.

For Appellant: Shri Ravishankar S.V., A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 132Section 144Section 153ASection 34Section 68Section 69Section 69B

…s unearthed were loose sheets and digital evidences, which has got no evidentiary value and legally inadmissible under section 34 of the Indian Evidence Act, as held in the following decisions. 1) Common Cause (A Registered Society) Vs. Union of India (2017) (77 Taxmann.com 245) (SC) 2) Principal CIT, Central III Vs. Krutika Land (P) Ltd. 103 taxmann.com 9 (SC) 3) CIT Vs. P.V. Kalyansundaram (164 Taxman 78) (SC) 4) CIT, Mumbai Vs. Lavanya Land Private Limited (2017) 83 taxmann.com 161 (Bombay) 5) CIT, Bangalore Vs. IBC Knowledge Park (P) Ltd. (2016) 69 taxmann.com 108 (Karnataka) 8. The learned CIT(A)-2 Panaji ha…

Mr. Abdul Khader Kodi, Kasargod, Karnataka vs. Mr. C. Vinod Jayan, Deputy Commissioner of Income Tax, Mangalore

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

ITA 636/BANG/2023[2016-2017]Status: DisposedITAT Bangalore22 Mar 2024AY 2016-2017

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.636 To 638/Bang/2023 Assessment Years: 2016-17 To 2018-19 Mr. Abdul Khader Kodi Darul Huda, Near Salafi Masjid Kunjathur Via Dcit Manjeshwar Central Circle-2 Vs. Kasargod 671 323 Mangaluru Karnataka Pan No : Alhpk5340F Appellant Respondent Appellant By : Shri Ravishankar S.V., A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: These Appeals By Assessee Are Directed By Different Orders Of Nfac For The Assessment Years 2016-17 To 2018-19 Having Common Date Dated 23.5.2022. 2. The Grounds Raised By The Assessee In All These Appeals Are Common In Nature, Except Change In Figures. We Consider Grounds In Ita No.636/Bang/2023, Which Reads As Follows: 1. The Learned Cit(A)-2, Panaji Erred In Passing The Order In The Manner He Did. 2. The Ld. Cit(A)-2, Panaji Erred In Upholding The Additions Made By The Assessing Officer Amounting To Rs.6,25,000 As Undisclosed Business Income & Rs.1,99,40,000 As Unexplained Investments Under Section 68 Of The Income Tax Act, 1961, Which Was Purely On Assumptions & Presumptions Based On The Loose Sheet Found At The Time Of Search.

For Appellant: Shri Ravishankar S.V., A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 132Section 144Section 153ASection 34Section 68Section 69Section 69B

…s unearthed were loose sheets and digital evidences, which has got no evidentiary value and legally inadmissible under section 34 of the Indian Evidence Act, as held in the following decisions. 1) Common Cause (A Registered Society) Vs. Union of India (2017) (77 Taxmann.com 245) (SC) 2) Principal CIT, Central III Vs. Krutika Land (P) Ltd. 103 taxmann.com 9 (SC) 3) CIT Vs. P.V. Kalyansundaram (164 Taxman 78) (SC) 4) CIT, Mumbai Vs. Lavanya Land Private Limited (2017) 83 taxmann.com 161 (Bombay) 5) CIT, Bangalore Vs. IBC Knowledge Park (P) Ltd. (2016) 69 taxmann.com 108 (Karnataka) 8. The learned CIT(A)-2 Panaji ha…

The Assistant Commissioner of Income Tax, Central Circle, Rajkot vs. Smt. Urmilaben Kishorbhai Viramgama, Rajkot

ITA 66/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ of Income-tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABUPR5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) A…

Maulesh D. Ukani, Rajkot-Gujarat vs. The Asstt. Commr. of Income Tax, Cir-1(1), Rajkot-Gujarat

ITA 46/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ of Income-tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABUPR5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) A…

The Asstt. Commr. of Income Tax, Cen. Cir-1, Rajkot-Gujarat vs. Maulesh D. Ukani, Rajkot-Gujarat

ITA 44/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ of Income-tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABUPR5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) A…

The Assistant Commissioner of Income Tax, Central Circle-1, Rajkot-Gujarat vs. Shri Kishorbhai V. Viramgama, Rajkot

ITA 42/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ of Income-tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABUPR5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) A…

The ACIT, Cen. Cir-1, Rajkot vs. Smt. Joliben Mahendrabhai Faldu, Rajkot

ITA 41/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ of Income-tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABUPR5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) A…

The ACIT, Central Circle-1, Rajkot vs. Shri Bhovan P. Rangani, Rajkot

ITA 37/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ of Income-tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABUPR5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) A…

The ACIT, Central Circle-1, Rajkot vs. Smt. Sonal Maulesh Ukani, Rajkot

ITA 36/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ of Income-tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABUPR5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) A…

Asstt. Commr. of Income Tax, Central Circle-1, Rajkot vs. Smitkumar P. Kaneria, Rajkot

ITA 35/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ of Income-tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABUPR5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) A…

The ACIT, Central Circle-1, Rajkot vs. Smt. Bhavnaben B. Panchani, Rajkot

ITA 29/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ of Income-tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABUPR5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) A…