DCIT v. GSNR Rice Industries S(P.) LTD.

128 Taxmann.com 433Reported decision2021#6155 most cited

What is DCIT v. GSNR Rice Industries S(P.) LTD. authority for?

Books of account do not include 'dumb documents' like diaries or notebooks, and additions under Section 68 cannot be made if regular books of account are not maintained by the assessee.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2022 to 2025.

Also referred to as

DCIT v. GSNR Rice Industries S(P.) LTD · Section 68 · books of account · dumb documents · diary · notebook · regular books of account · addition u/s 68 · ITAT · Chennai

Also reported as

90 ITR 114

Sections most often in play

Section 132(4)Section 133ASection 147Section 148Section 151Section 68Section 153CSection 143(3)

Issues it is cited on

books or books of accountsection 2(12a)section 2(40)section 92esection 148(2)dumb documentsapproval under section 151survey under section 133ashare application moneybusiness connectionborrowed satisfactionsundry creditors

Judgments citing DCIT v. GSNR Rice Industries S(P.) LTD.

M/S. H & F Games Pvt. Ltd., Bellandur, Marathahalli, Bengaluru vs. Deputy Commissioner of Income Tax - Central Circle - 1(2), Bengaluru

In the result, the appeal of the assessee for AY 2013-14 & AY 2014-15

ITA 1552/BANG/2025[2014-15]Status: DisposedITAT Bangalore28 Nov 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Balram Rao, AdvFor Respondent: Shri. Balusamy N, Jt. CIT(DR)(ITAT), Bangalore
Section 133(6)Section 147Section 148Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA No. 1551 and 1552/Bang/2025 Assessment Years : 2013-14 and 2014-15 M/s. H & F Games Pvt. Ltd., TheDeputy Commissioner of Vs. Golden square,102, Income Tax, Eden Park, Central Circle - 1(2), 20, Vittal Malya Road, Bangalore. Bengaluru — 560 001. PAN : AACCH 7856 A APPELLANT RESPONDENT Assessee by : Shri. Balram Rao, Adv Revenue by : Shri. Balusamy N, Jt. CIT(DR)(ITAT), Bangalore. Date of hearing : 21.11.2025 Date of Pronouncement : 28.11.2025 O R D E R Per Laxmi…

M/S. H & F Games Pvt. Ltd., Bellandur vs. Deputy Commissioner of Income Tax - Central Circle - 1(2), Bengaluru

In the result, the appeal of the assessee for AY 2013-14 & AY 2014-15

ITA 1551/BANG/2025[2013-14]Status: DisposedITAT Bangalore28 Nov 2025AY 2013-14

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Balram Rao, AdvFor Respondent: Shri. Balusamy N, Jt. CIT(DR)(ITAT), Bangalore
Section 133(6)Section 147Section 148Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA No. 1551 and 1552/Bang/2025 Assessment Years : 2013-14 and 2014-15 M/s. H & F Games Pvt. Ltd., TheDeputy Commissioner of Vs. Golden square,102, Income Tax, Eden Park, Central Circle - 1(2), 20, Vittal Malya Road, Bangalore. Bengaluru — 560 001. PAN : AACCH 7856 A APPELLANT RESPONDENT Assessee by : Shri. Balram Rao, Adv Revenue by : Shri. Balusamy N, Jt. CIT(DR)(ITAT), Bangalore. Date of hearing : 21.11.2025 Date of Pronouncement : 28.11.2025 O R D E R Per Laxmi…

Kogod Basavaraju Jayachandra, Hassan vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result the ITA No

ITA 1618/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 May 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Shivanand Kalakeri, CIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 143(3)Section 147Section 148Section 151Section 153CSection 234A

…IN INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1617and1618/Bang/2024 Assessment Years : 2015-16and 2017-18 Shri. Kogod Basavaraju Jayachandra, Vs. DCIT, 1 Gulagalale Estate, Bhage Post, Central Circle – 1(2), Sakaleshpura Taluk, Bangalore. Hassan Gulagalale Estate 573 214, Karnataka. PAN :AEWPJ 4330 E APPELLANT RESPONDENT Assessee by : Shri. Ramesh, CA Revenue by : Shri.Shivanand Kalakeri, CIT(DR)(ITAT), Bangalore. Date of hearing : 14.05.2025 Date of Pronouncement : 26.05.2025 ORDER Per Laxmi Prasad…

Kogod Basavaraju Jayachandra, Hassan vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

ITA 1617/BANG/2024[2015-16]Status: DisposedITAT Bangalore26 May 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

Section 132(4)Section 133(6)Section 133ASection 143(3)Section 147Section 148Section 151Section 153CSection 234A

…INCOME TAX APPELLATE TRIBUNAL "A" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1617and1618/Bang/2024 Assessment Years : 2015-16and 2017-18 Shri. Kogod Basavaraju Jayachandra, 1 Gulagalale Estate, Bhage Post, Sakaleshpura Taluk, Hassan Gulagalale Estate 573 214, Karnataka. PAN :AEWPJ 4330 E APPELLANT Vs. DCIT, Central Circle – 1(2), Bangalore. RESPONDENT Assessee by Shri. Ramesh, CA Revenue by Shri.Shivanand Kalakeri, CIT(DR)(ITAT), Bangalore. Date of hearing 14.05.2025 Date of Pronouncement: 26.05.2025 ORDER Per Laxmi Prasad Sahu,…

Smt. Nishita Nandish, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1616/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 May 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1614 to 1616/Bang/2024 Assessment Years :2015-16, 2016-17 and 2017-18 Smt. Nishita Nandish, Vs. DCIT, C 12 Villa, C 12 Epsllon Layout, Central Circle – 1(2), Yemluru Main Road, Bangalore. Next to CGI, Yemluru, Bangalore - 560 037. PAN :ADPPN 6775 R APPELLANT RESPONDENT Assessee by : Shri. Ramesh, CA Revenue by : Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 23.04.2025 Date of Pronouncement : 23.05.2025 ORDER Per Laxmi Prasad Sahu, Accou…

Smt. Nishita Nandish, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1615/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 May 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1614 to 1616/Bang/2024 Assessment Years :2015-16, 2016-17 and 2017-18 Smt. Nishita Nandish, Vs. DCIT, C 12 Villa, C 12 Epsllon Layout, Central Circle – 1(2), Yemluru Main Road, Bangalore. Next to CGI, Yemluru, Bangalore - 560 037. PAN :ADPPN 6775 R APPELLANT RESPONDENT Assessee by : Shri. Ramesh, CA Revenue by : Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 23.04.2025 Date of Pronouncement : 23.05.2025 ORDER Per Laxmi Prasad Sahu, Accou…

Smt. Nishita Nandish, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1614/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 May 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1614 to 1616/Bang/2024 Assessment Years :2015-16, 2016-17 and 2017-18 Smt. Nishita Nandish, Vs. DCIT, C 12 Villa, C 12 Epsllon Layout, Central Circle – 1(2), Yemluru Main Road, Bangalore. Next to CGI, Yemluru, Bangalore - 560 037. PAN :ADPPN 6775 R APPELLANT RESPONDENT Assessee by : Shri. Ramesh, CA Revenue by : Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 23.04.2025 Date of Pronouncement : 23.05.2025 ORDER Per Laxmi Prasad Sahu, Accou…

Veerendra Kumar Patil, Bengaluru vs. Deputy Commissioner of Income, Central Circle-1(2), Bangalore

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1658/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 May 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1656 to 1658/Bang/2024 Assessment Years :2015-16 to 2017-18 Shri. Veerendra Kumar Patil, Vs. DCIT, 9D Habitat Crest, Hoodi, Opp Hotel Zuri Central Circle – 1(2), Whitefield MN RD, Mahadevapura, Bangalore. Bengaluru – 560 048. PAN : ALHPP 1185 H APPELLANT RESPONDENT Assessee by : Shri. Ramesh, CA Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 01.05.2025 Date of Pronouncement : 22.05.2025 ORDER Per Laxmi Prasad Sahu, Accounta…

Hungry and Foolish Intellectual Properties Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bengaluru

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1575/BANG/2024[2015-16]Status: DisposedITAT Bangalore24 Mar 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri C. Ramesh, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 147Section 148Section 151Section 153CSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1568 to 1570/Bang/2024 & ITA Nos.1573 to 1575/Bang/2024 Assessment years : 2013-14, 2014-15 & 2015-16 N9 Sports & Leisure Holdings Vs. Pvt. Ltd., PAN: AAECN 0589Q The Deputy Commissioner & of Income Tax, Hungry and Foolish Intellectual Central Circle 1(2), Properties Pvt. Ltd., Bangalore. PAN: AACCH 4329J No.102, Eden Park, No.20, Vittal Mallya Road, Bengaluru – 560 001. APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, CA Respondent by : Ms. Neha S…

Hungry and Foolish Intellectual Properties Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

ITA 1574/BANG/2024[2014-15]Status: DisposedITAT Bangalore24 Mar 2025AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri C. Ramesh, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 147Section 148Section 151Section 153CSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1568 to 1570/Bang/2024 & ITA Nos.1573 to 1575/Bang/2024 Assessment years: 2013-14, 2014-15 & 2015-16 N9 Sports & Leisure Holdings Pvt. Ltd., Vs. The Deputy Commissioner of Income Tax, Central Circle 1(2), Bangalore. PAN: AAECN 0589Q & Hungry and Foolish Intellectual Properties Pvt. Ltd., PAN: AACCH 4329J No.102, Eden Park, No.20, Vittal Mallya Road, Bengaluru – 560 001. APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, CA Respondent by : Ms. Neha Sahay,…

Hungry and Foolish Intellectual Properties Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bengaluru

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1573/BANG/2024[2013-14]Status: DisposedITAT Bangalore24 Mar 2025AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri C. Ramesh, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 147Section 148Section 151Section 153CSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1568 to 1570/Bang/2024 & ITA Nos.1573 to 1575/Bang/2024 Assessment years : 2013-14, 2014-15 & 2015-16 N9 Sports & Leisure Holdings Vs. Pvt. Ltd., PAN: AAECN 0589Q The Deputy Commissioner & of Income Tax, Hungry and Foolish Intellectual Central Circle 1(2), Properties Pvt. Ltd., Bangalore. PAN: AACCH 4329J No.102, Eden Park, No.20, Vittal Mallya Road, Bengaluru – 560 001. APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, CA Respondent by : Ms. Neha S…

N 9 Sports & Leisure Holdings Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle -1(2), Bengaluru

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1570/BANG/2024[2015-16]Status: DisposedITAT Bangalore24 Mar 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri C. Ramesh, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 147Section 148Section 151Section 153CSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1568 to 1570/Bang/2024 & ITA Nos.1573 to 1575/Bang/2024 Assessment years : 2013-14, 2014-15 & 2015-16 N9 Sports & Leisure Holdings Vs. Pvt. Ltd., PAN: AAECN 0589Q The Deputy Commissioner & of Income Tax, Hungry and Foolish Intellectual Central Circle 1(2), Properties Pvt. Ltd., Bangalore. PAN: AACCH 4329J No.102, Eden Park, No.20, Vittal Mallya Road, Bengaluru – 560 001. APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, CA Respondent by : Ms. Neha S…

N 9 Sports & Leisure Holdings Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

ITA 1569/BANG/2024[2014-15]Status: DisposedITAT Bangalore24 Mar 2025AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri C. Ramesh, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 147Section 148Section 151Section 153CSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1568 to 1570/Bang/2024 & ITA Nos.1573 to 1575/Bang/2024 Assessment years: 2013-14, 2014-15 & 2015-16 N9 Sports & Leisure Holdings Vs. Pvt. Ltd., PAN: AAECN 0589Q & Hungry and Foolish Intellectual Properties Pvt. Ltd., PAN: AACCH 4329J No.102, Eden Park, No.20, Vittal Mallya Road, Bengaluru – 560 001. APPELLANT Appellant by : Shri C. Ramesh, CA Respondent by : Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 30.01.2025 Date of Pronouncement…

N 9 Sports & Leisure Holdings Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1568/BANG/2024[2013-14]Status: DisposedITAT Bangalore24 Mar 2025AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri C. Ramesh, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 147Section 148Section 151Section 153CSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1568 to 1570/Bang/2024 & ITA Nos.1573 to 1575/Bang/2024 Assessment years : 2013-14, 2014-15 & 2015-16 N9 Sports & Leisure Holdings Vs. Pvt. Ltd., PAN: AAECN 0589Q The Deputy Commissioner & of Income Tax, Hungry and Foolish Intellectual Central Circle 1(2), Properties Pvt. Ltd., Bangalore. PAN: AACCH 4329J No.102, Eden Park, No.20, Vittal Mallya Road, Bengaluru – 560 001. APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, CA Respondent by : Ms. Neha S…

Kolsa Khadan Kamgar Sahakari Pat Sanstha Maryadit Sillewada Project, Nagpur vs. ITO Ward 3(4), Nagpur

In the result, Revenue’s appeals for A

ITA 12/NAG/2025[2018-19]Status: DisposedITAT Nagpur25 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132(4)Section 153CSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.11 and 12/Nag./2023 (Assessment Year : 2018–19 and 2019–20) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(1), Nagpur v/s Unique Realities Builders & Developers 4, Golden Palace Complex ……………. Respondent WHC Road, Dharampeth, Nagpur 440 010 PAN – AAPFM1863Q Assessee by : Smt. Veena Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 11/02/2025 Date of Order – 25/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed agai…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Unique Realities Builders & Developers, Nagpur

In the result, Revenue’s appeals for A

ITA 12/NAG/2023[2019-20]Status: DisposedITAT Nagpur25 Feb 2025AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132(4)Section 153CSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.11 and 12/Nag./2023 (Assessment Year : 2018–19 and 2019–20) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(1), Nagpur v/s Unique Realities Builders & Developers 4, Golden Palace Complex ……………. Respondent WHC Road, Dharampeth, Nagpur 440 010 PAN – AAPFM1863Q Assessee by : Smt. Veena Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 11/02/2025 Date of Order – 25/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed agai…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Unique Realities Builders & Developers, Nagpur

In the result, Revenue’s appeals for A

ITA 11/NAG/2023[2018-19]Status: DisposedITAT Nagpur25 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132(4)Section 153CSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.11 and 12/Nag./2023 (Assessment Year : 2018–19 and 2019–20) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(1), Nagpur v/s Unique Realities Builders & Developers 4, Golden Palace Complex ……………. Respondent WHC Road, Dharampeth, Nagpur 440 010 PAN – AAPFM1863Q Assessee by : Smt. Veena Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 11/02/2025 Date of Order – 25/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed agai…

Shri Naresh Jhanwar, Jaipur vs. DCIT, C.C.-3, Jaipur

In the result, both the appeal of the assessee is partly

ITA 260/JPR/2020[2017-18]Status: DisposedITAT Jaipur17 Aug 2022AY 2017-18
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Shri Sanjay Dhariwal (CIT)
Section 139Section 143(3)Section 153ASection 199CSection 292CSection 68

…ds the applicability of the section 68 he relied on the decision cited in the written submission. As regards the contention that this diary forms part of books of account or not he relied upon the decision in the Case of DCIT Vs. GSNR Rice Industries P Ltd. 90 ITR 114(ITAT(Chennai). This relied upon part is already discussed in the written submission of the filed by the ld. AR. The ld. AR of the assessee also relied upon the provision of section 292C and the CBDT circular no. 3 dated 12.03.2008. The same being discussed in the written submission the same was relied upon. The ld. AR differentiated the decision…

Shri Naresh Jhanwar, Jaipur vs. DCIT, C.C.-3, Jaipur

In the result, both the appeal of the assessee is partly

ITA 259/JPR/2020[2016-17]Status: DisposedITAT Jaipur17 Aug 2022AY 2016-17
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Shri Sanjay Dhariwal (CIT)
Section 139Section 143(3)Section 153ASection 199CSection 292CSection 68

…ds the applicability of the section 68 he relied on the decision cited in the written submission. As regards the contention that this diary forms part of books of account or not he relied upon the decision in the Case of DCIT Vs. GSNR Rice Industries P Ltd. 90 ITR 114(ITAT(Chennai). This relied upon part is already discussed in the written submission of the filed by the ld. AR. The ld. AR of the assessee also relied upon the provision of section 292C and the CBDT circular no. 3 dated 12.03.2008. The same being discussed in the written submission the same was relied upon. The ld. AR differentiated the decision…

DCIT v. GSNR Rice Industries S(P.) LTD. (128 Taxmann.com 433) — Cited in 19 Judgments | BharatTax