Which sections of the Income Tax Act does DCIT v. Kalinga Institute of Industrial Technology come up under?

It is most often cited in judgments turning on Section 143(3), Section 143(2), Section 127, Section 142(1), Section 148, Section 1961.

DCIT v. Kalinga Institute of Industrial Technology

Q: How many judgments cite DCIT v. Kalinga Institute of Industrial Technology?

51 judgments on BharatTax cite DCIT v. Kalinga Institute of Industrial Technology (151 Taxmann.com 434), spanning 2023 to 2026.

151 Taxmann.com 434Supreme Court of India2023#2255 most cited

What is DCIT v. Kalinga Institute of Industrial Technology authority for?

An assessee who participates in assessment proceedings without challenging the Assessing Officer's jurisdiction, particularly concerning a Section 148 notice for reassessment, cannot subsequently dispute that jurisdiction.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

DCIT v. Kalinga Institute of Industrial Technology · Kalinga Institute of Industrial Technology · Section 148 · jurisdiction of Assessing Officer · challenge to jurisdiction · waiver of jurisdiction · reassessment notice · assessment validity · Section 147 · participation in proceedings · 151 Taxmann.com 434

Sections most often in play

Section 143(3)Section 143(2)Section 127 Section 142(1)Section 148 Section 1961 Section 147 Section 120

Issues it is cited on

section 124(3)(a)section 120(1)section 2(7)section 127(2)(a)section 120(4)(b)section 124(3)section 153cof section 115wh section 115wf section 163 section 153aof section 2(7a)

Judgments citing DCIT v. Kalinga Institute of Industrial Technology

JAYESH KANUNGO HUF,KHETWADI, MUMBAI vs. ITO-19(2)(1), PAREL, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 6855/MUM/2025[2014-15]Status: DisposedITAT Mumbai06 Mar 2026AY 2014-15

Bench: Shri. Bijayananda Prusethjayesh Kanungo Huf Ito -19(2)(1), Mumbai 203, Rajgiri Apartment, A Wing, Vs. Piramal Chambers, Lalbaug, 13Thkhetwadi Back Road, Mumbai Parel Mumbai 400012 400004 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabhj8492E (Appellant) (Respondent)

For Appellant: Shri. Rajkumar Singh a/w. Ms. Asifa KhanFor Respondent: Shri. Nakul Agrawal Sr. DR

Section 10(38)Section 127Section 143(2)Section 143(3)Section 148Section 250Section 68Section 69C

…hallenge the jurisdiction before him. In a recent judgment, Supreme Court of India, in the case 10 ITA No. 6855/Mum/2025 AY 2014-15 Jayesh Kanungo HUF [2023] Dy Commissioner of Income-tax(Exemption) Vs. Kalinga Institute of Industrial Technology, reported in 151 Taxmann.com 434, have, in the identical situation, held that the notice issued and assessment completed by the Assessing Officer was correct. Therefore, this ground of appeal cannot be entertained and is hereby Dismissed.” 8. We have carefully considered the rival submissions and perused the material available on record, including the paper book filed b…

JAGDISH KUMAR YADAV, DURG,DURG vs. ITO, WARD-1(1), BHILAI, BHILAI

In the result, appeal of the assessee is allowed

ITA 593/RPR/2025[2010-11]Status: DisposedITAT Raipur04 Feb 2026AY 2010-11

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.593/Rpr/2025 "नधा"रण वष" /Assessment Year : 2010-11 Jagdish Kumar Yadav Near Boudh Vihar Near To S.V Public School, Shankar Nagar, Durg-491 001 (C.G.) Pan: Aakpy0660J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 127Section 142(1)Section 143(2)Section 143(3)Section 148

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.593/RPR/2025 "नधा"रण वष" /Assessment Year : 2010-11 Jagdish Kumar Yadav Near Boudh Vihar Near to S.V Public School, Shankar Nagar, Durg-491 001 (C.G.) PAN: AAKPY0660J .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 02…

R A REALTORS PVT. LTD.,HOWRAH vs. I.T.O., WARD - 13(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2275/KOL/2025[2012-2013]Status: DisposedITAT Kolkata19 Jan 2026AY 2012-2013

Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

Section 142(1)Section 143(2)Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2012-13 R A Realtors Pvt. Ltd……….………………………………….……….……Appellant 5/6, I R Belilious Lane, Howrah -711101.. [PAN: AAFCR1049C] vs. ITO, Ward-13(1), Kolkata..………………………………….....……...…..…..Respondent Appearances by: Shri Deep Agrawal, Adv., and Subhankar Ghosh, Adv., appeared on behalf of the appellant. Shri Sandip Sarkar, JCIT – Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : December 09…

HANUMAN AGRO INDUSTRIES LTD.,,KOLKATA vs. DCIT, CIRCLE 4(1), KOLKATA

In the result, appeal of the assessee is allowed

ITA 1306/KOL/2025[2018-2019]Status: DisposedITAT Kolkata13 Jan 2026AY 2018-2019

Bench: Shri George Mathanआयकर अपील सं/Ita No.1306/Kol/2025 (नििाारण वर्ा / Assessment Year :2018-2019) Hanuman Agro Industries, Vs Dcit, Circle-4(1), Kolkata Nicco House 6Th Floor, 2 Hare Street Kolkata, West Bengal-700001 Pan No. :Aaach 6578 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri S.M.Surana, Advocate राजस्व की ओर से /Revenue By : Shri Abhijit Adhikary, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 13/01/2026 घोषणा की तारीख/Date Of Pronouncement : 13/01/2026 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Dated 22.05.2025, Passed By The Ld.Cit(A), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2018-2019. 2. The Ld.Ar Drew My Attention To The Assessment Order Of Page 1 Of First Line Wherein The It Is Mentioned That The Return Of Income For The Impugned Assessment Year Originally Was Filed On 31.10.2018. Subsequently, The Assessee Filed A Revised Return On 19.03.2019, Declaring Total Income Of Rs.16,64,350/-. It Was The Submission That The Assistant Commissioner Of Income Tax, Kolkata-1(2) Has Passed The Assessment Order. It Was The Submission That The Notice U/S.148 Of The Act In The Impugned Assessment Year Was Issued On 25.03.2025 By The Acit, Circle- 4(1), Kolkata. The Ld.Ar Drew My Attention To The Notice Which Is Shown At Page 9 Of The Paper Book Which Reads As Follows :-

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Abhijit Adhikary, Sr. DR

Section 120Section 148

…आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.1306/KOL/2025 (नििाारण वर्ा / Assessment Year :2018-2019) Hanuman Agro Industries, Vs DCIT, Circle-4(1), Kolkata Nicco House 6th floor, 2 Hare Street Kolkata, West Bengal-700001 PAN No. :AAACH 6578 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri S.M.Surana, Advocate राजस्व की ओर से /Revenue by : Shri Abhijit Adhikary, Sr. DR सुनवाई की तारीख / Date of Hearing : 1…

MANISH BERLIA,KOLKATA vs. A.C.I.T.,CIRCLE-1(1), KOLKATA

In the result, appeal of the assessee is allowed

ITA 2586/KOL/2024[2017-18]Status: DisposedITAT Kolkata13 Jan 2026AY 2017-18

Bench: SHRI GEORGE MATHAN (Judicial Member)

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Abhijit Adhikary, Sr. DR

Section 120

…आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.2586/KOL/2024 (नििाारण वर्ा / Assessment Year :2017-2018) Manish Berlia, Vs ACIT, Circle-1(1), Kolkata 256 Block B 2nd Floor, Bangur Avenue, Kolkata-700055 PAN No. :ADDPB 8211 E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri S.M.Surana, Advocate राजस्व की ओर से /Revenue by : Shri Abhijit Adhikary, Sr. DR सुनवाई की तारीख / Date of Hearing : 13/01/2026 घोषणा की तार…

ACIT CIRCLE-4(3)(1), MUMBAI, MUMBAI vs. KHADAMAT INTEGRATED SOLUTIONS PVT LTD, MUMBAI

ITA 3766/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Dec 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.3766/MUM/2024 Assessment Year: 2016-17 The Assistant Commissioner of Income Tax, Circle-4(3)(1), Aaykar Bhavan, M.K. Road, Churchgate, Mumbai - 400020 (Appellant) Khadamat Integrated Solutions Private Limited, Unit No.103, 1st Floor, C and Vs. B Square, CTS No.95A, Andheri Kurla Road, Andheri (East) Mumbai - 400059. PAN: AAFCK4877R (Respondent) AND CO No.85/MUM/2025 (Arising out of ITA No.3766/MUM/2024) Assessment Year: 2016-17 Khadamat Integrate…

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S INDOVISION COMMODITIES LIMITED

The appeal is dismissed

ITAT/12/2025HC Calcutta01 Dec 2025

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

Section 124(3)(a)Section 143(2)Section 143(3)Section 68

…O 7 ORDER SHEET ITAT/12/2025 IA NO: GA/1/2025 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA VS M/S INDOVISION COMMODITIES LIMITED BEFORE: The Hon’ble JUSTICE RAJARSHI BHARADWAJ AND The Hon’ble JUSTICE UDAY KUMAR Date: 1st December, 2025. Appearance: Mr. Soumen Bhattacharjee, Adv. Mr. Ankan Das, Adv. …for the appellant Mr. S.M.Surana, Adv. Mr. Pratyush Jhunjhunwala, Adv. Ms. Sruti Datta, Adv. Ms. Sakshi Singhi, Adv. …for the respondent…

PAILA VENKATA PADMAVATHI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-5(3), VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

ITA 121/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.121/Viz/2024 (निर्धारण वर्ा/ Assessment Year:2015-16) Vs. Paila Venkata Padmavathi The Income Tax Officer Ward– 5(3) 3-47, Thanam Aayakar Bhavan Paravada Mandal Dabagardens, Visakhapatnam Paravada – 531021 Andhra Pradesh Andhra Pradesh [Pan: Bsipp1954P]

Section 131Section 143(1)Section 143(2)Section 143(3)Section 156Section 282(1)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन,लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.121/VIZ/2024 (निर्धारण वर्ा/ Assessment Year:2015-16) Vs. Paila Venkata Padmavathi The Income Tax Officer Ward– 5(3) 3-47, Thanam Aayakar Bhavan Paravada Mandal Dabagardens, Visakhapatnam Paravada – 531021 Andhra Pradesh Andhra Pradesh [PAN: BSIPP1954P] करदाता का प्रतततितित्व/ Assesse…

AJITHKUMAR SINGU,GUNTUR vs. INCOME TAX OFFICER, WARD (INTERNATIONAL TAXATION), VIJAYAWADA

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 348/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2021-22

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.348/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2021-22) Vs. Ajithkumar Singu The Income Tax Officer Ward (International Taxation) D.No. 8-76-1, Murikipudi Income Tax Office Chilakaluripeta C.R. Building, Annex Ramachandrapuram M.G. Road Guntur – 522626 Vijayawada – 520002 Andhra Pradesh Andhra Pradesh [Pan: Etxps2554D]

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 69A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन,लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.348/VIZ/2025 (निर्धारण वर्ा/ Assessment Year:2021-22) Vs. Ajithkumar Singu The Income Tax Officer Ward (International Taxation) D.No. 8-76-1, Murikipudi Income Tax Office Chilakaluripeta C.R. Building, Annex Ramachandrapuram M.G. Road Guntur – 522626 Vijayawada – 520002 Andhra Pra…

RAKESH CHOPRA,DELHI vs. INCOME TAX OFFICER, DELHI

In the result, Appeal of the Assessee is allowed

ITA 4807/DEL/2024[2011-12]Status: DisposedITAT Delhi26 Nov 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalrakesh Chopra, Vs. Income Tax Officer, J-369, New Rajinder Nagar Ward-50(3), Room No.1409, E- Delhi-110060 2, Block, Civic Centre, Delhi-110060 Pan No:-Addpc4553C Appellant Respondent Assessee By Ms. Manju Goel, Ca & Shri B.L. Gupta, Ca Revenue By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 20.11.2025 Date Of Pronouncement 26 .11.2025

Section 124(3)(a)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Rakesh Chopra, Vs. Income Tax Officer, J-369, New Rajinder Nagar Ward-50(3), Room No.1409, E- Delhi-110060 2, Block, Civic Centre, Delhi-110060 PAN No:-ADDPC4553C Appellant Respondent Assessee by Ms. Manju Goel, CA & Shri B.L. Gupta, CA Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 20.11.2025 Date of Pronouncement 26 .11.2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the assessee against the order of the ld. Commiss…

GANGES TIEUP PVT. LTD.,KOLKATA vs. I.T.O., WARD - 9(1), , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2570/KOL/2024[2012-2013]Status: DisposedITAT Kolkata14 Oct 2025AY 2012-2013

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am Ganges Tieup Pvt. Ltd. Ito Ward 9(1), 127, 1St Floor, P-7, Chowringhee Square, Netaji Subhash Road, Kolkata-700069, Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aaecg6645G Assessee By : S/Shri Soumitra Choudhury & Pranabesh Sarkar, Ars Revenue By : Shri Sanat Kumar Raha, Dr Date Of Hearing: 27.08.2025 Date Of Pronouncement: 14.10.2025

For Appellant: S/Shri Soumitra Choudhury &For Respondent: Shri Sanat Kumar Raha, DR

Section 120Section 127Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM Ganges Tieup Pvt. ltd. ITO Ward 9(1), 127, 1st Floor, P-7, Chowringhee Square, Netaji Subhash road, Kolkata-700069, Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAECG6645G Assessee by : S/Shri Soumitra Choudhury & Pranabesh Sarkar, ARs Revenue by : Shri Sanat Kumar Raha, DR Date of hearing: 27.08.2025 Date of pronouncement: 14.10.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the orders of the National Faceless Appeal Centre, D…

INCOME TAX OFFICER WARD-1 JHUNJHUNU, JHUNJHUNU vs. BAGARIA TRADE IMPEX, CHURU

In the result, appeal of the Revenue is allowed and order of the AO is\nconfirmed

ITA 705/JPR/2025[2013-14]Status: DisposedITAT Jaipur29 Sept 2025AY 2013-14

Section 143(2)Section 143(3)Section 147Section 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nJAIPUR BENCH “A”, JAIPUR\nBEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND\nSHRI GAGAN GOYAL, ACCOUNTANT MEMBER\nITA Nos.696, 697 & 705/JPR/2025 (A. Y. 2013-14 & 2014-15)\nIncome Tax Officer,\nWard-01,\nJhunjhunu\nVs.\nAppellant\nBagaria Trade Impex,\nNear, State Bank of India,\nChuru 331 001\nRespondent\nPAN No.: AALFB 6581E\nAppellant by\n: Mr. Sandeep Goel, Adv., Ld. AR\nRespondent by\n: Mrs. Anita Rinesh, JCIT-DR\nDate of hearing\n: 11/09/2025\nDate of pronouncement : 29/09/2025\nORDER\nPER GAGAN GOYAL, A.M:\nThese three appeals by revenue are directed…

INCOME TAX OFFICER WARD 1 JHUNJHUNU, JHUNJHUNU vs. BAGARIA TRADE IMPEX, CHURU

In the result, appeal of the Revenue is allowed and order of the AO is\nconfirmed

ITA 697/JPR/2025[2014-15]Status: DisposedITAT Jaipur29 Sept 2025AY 2014-15

For Appellant: \nMr. Sandeep Goel, Adv., Ld. ARFor Respondent: \nMrs. Anita Rinesh, JCIT-DR

Section 143(2)Section 143(3)Section 147Section 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nJAIPUR BENCH “A”, JAIPUR\nBEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND\nSHRI GAGAN GOYAL, ACCOUNTANT MEMBER\nITA Nos.696, 697 & 705/JPR/2025 (A. Y. 2013-14 & 2014-15)\nIncome Tax Officer,\nWard-01,\nJhunjhunu Appellant\nVs.\nBagaria Trade Impex,\nNear, State Bank of India,\nChuru 331 001\nPAN No.: AALFB 6581E Respondent\nAppellant by :\nMr. Sandeep Goel, Adv., Ld. AR\nRespondent by :\nMrs. Anita Rinesh, JCIT-DR\nDate of hearing : 11/09/2025\nDate of pronouncement : 29/09/2025\nORDER\nPER GAGAN GOYAL, A.M:\nThese three appeals by revenue are directed aga…

INCOME TAX OFFICER WARD 1 JHUNJHUNU, JHUNJHUNU vs. BAGARIA TRADE IMPEX, CHURU

In the result, appeal of the Revenue is allowed and order of the AO is\nconfirmed

ITA 696/JPR/2025[2013-14]Status: DisposedITAT Jaipur29 Sept 2025AY 2013-14

Section 143(2)Section 143(3)Section 147Section 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nJAIPUR BENCH “A”, JAIPUR\nBEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND\nSHRI GAGAN GOYAL, ACCOUNTANT MEMBER\nITA Nos.696, 697 & 705/JPR/2025 (A. Y. 2013-14 & 2014-15)\n\nIncome Tax Officer,\nWard-01,\nJhunjhunu\n\nBagaria Trade Impex,\nNear, State Bank of India,\nChuru 331 001\nPAN No.: AALFB 6581E\n\nAppellant\n\nVs.\n\nRespondent\n\nAppellant by\n: Mr. Sandeep Goel, Adv., Ld. AR\nRespondent by\n: Mrs. Anita Rinesh, JCIT-DR\nDate of hearing\n: 11/09/2025\nDate of pronouncement : 29/09/2025\n\nORDER\nPER GAGAN GOYAL, A.M:\n\nThese three appeals by reven…

INCOME TAX OFFICER-3(1), RAIPUR, RAIPUR vs. CHRISTI JAIN, NEW DELHI

In the result, appeal of the revenue is dismissed

ITA 465/RPR/2025[2011-12]Status: HeardITAT Raipur10 Sept 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.465/Rpr/2025 "नधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer-3(1), Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/S. Christi Jain C-67, August Kranti Marg, Neeti Bagh, New Delhi-110049 Pan: Abopv3621R ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 124(3)Section 127Section 144Section 148

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.465/RPR/2025 "नधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer-3(1), Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/s. Christi Jain C-67, August Kranti Marg, Neeti Bagh, New Delhi-110049 PAN: ABOPV3621R ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 10.09.2025 घोषणा क" तार"ख / Date of Pronou…

DCIT-CC-6(1), MUMBAI, BKC, MUMBAI vs. SUSHILKUMAR SUBHASHRAO DESHMUKH, PUNE

In the result, the appeal of the revenue bearing ITA No

ITA 2025/MUM/2025[2012-13]Status: DisposedITAT Mumbai25 Aug 2025AY 2012-13

Bench: Shri Anikesh Banerjee & Shri Omkareshwar Chidaradcit-Cc-6(1), Mumbai Vs Sushilkumar Subhashrao Deshmukh, Room No.445, 4Th Floor, B.K.C., 1194/9, Flat No.2, Subashri Society, Bandra, Mumbai Ghole Road, Pune-4110 005 Appellant Respondent

For Appellant: Shri Manish SomaniFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. Ar

Section 124Section 127Section 127(3)Section 143(3)Section 250Section 46A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER DCIT-CC-6(1), Mumbai vs Sushilkumar Subhashrao Deshmukh, Room No.445, 4th Floor, B.K.C., 1194/9, Flat No.2, Subashri Society, Bandra, Mumbai Ghole Road, Pune-4110 005 APPELLANT RESPONDENT Assessee by : Shri Manish Somani Respondent by : Shri Leyaqat Ali Aafaqui, Sr. Ar. Date of hearing : 13/08/2025 Date of pronouncement : 25/08/2025 O R D E R Per Anikesh Banerjee (JM): The instant appeal of the revenue is filed against the order of the Learned Commissione…

ASSISTANTCOMMISSIONEROF INCOMETAX,CENTRAL CIRCLE-3(2),KOLKATA, AAYAKAR BHAWAN POORVA vs. M/S. ANUBANDH FINANCIAL SERVICES PRIVATE LIMITED, KOLKATA

In the result, both the appeal filed by the Revenue as well as the Cross Objections filed by the assessee are partly allowed for statistical purposes

ITA 2390/KOL/2024[2009-10]Status: DisposedITAT Kolkata11 Aug 2025AY 2009-10

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 131Section 143(3)Section 148Section 250Section 253Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 2390/KOL/2024 Assessment Year: 2009-10 ACIT, Central Circle-3(2), M/s. Anubandh Financial Kolkata Vs. Services Private Limited (Appellant) (Respondent) PAN: AACCA2417N C.O. No.: 5/KOL/2025 Assessment Year: 2009-10 M/s. Anubandh Financial ACIT, Central Circle-3(2), Services Private Limited Vs. Kolkata (Appellant) (Respondent) PAN: AACCA2…

BHUWANESHWAR SHUKLA, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, DURG

The appeals of the assessee are disposed of accordingly

ITA 142/RPR/2025[2011-12]Status: DisposedITAT Raipur06 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 141 & 142/Rpr/2025 "नधा"रण वष" / Assessment Year : 2011-12 Bhuwaneshwar Shukla Lig 12/06, Mansarowar Colony, Shiv Mandir, Bhilai-3, Durg-490 021 Pan: Ccips5734D ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Durg ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 127Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 141 & 142/RPR/2025 "नधा"रण वष" / Assessment Year : 2011-12 Bhuwaneshwar Shukla LIG 12/06, Mansarowar Colony, Shiv Mandir, Bhilai-3, Durg-490 021 PAN: CCIPS5734D ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-3(1), Durg ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 23.07.2025 घोषणा क" तार"…

BHUWANESHWAR SHUKLA, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, DURG

The appeals of the assessee are disposed of accordingly

ITA 141/RPR/2025[2011-12]Status: DisposedITAT Raipur06 Aug 2025AY 2011-12

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 127Section 143(2)Section 143(3)

SHRI GUNJAN KUMAR BIHANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-3 (4), RAIPUR, RAIPUR

In the result, the captioned appeal filed by the assessee is allowed in terms of the aforesaid observations

ITA 122/RPR/2025[2015-16]Status: DisposedITAT Raipur05 Aug 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.122/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 Shri Gunjan Kumar Bihani Ashoka Ratan, Khamhardih, Shankar Nagar, Raipur-492 009 (C.G) Pan: Ajupb5787C

For Appellant: Shri Sakshi Gopal Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 124(3)Section 127Section 142(1)Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.122/RPR/2025 "नधा"रण वष" / Assessment Year : 2015-16 Shri Gunjan Kumar Bihani Ashoka Ratan, Khamhardih, Shankar Nagar, Raipur-492 009 (C.G) PAN: AJUPB5787C ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-3(4), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sakshi Gopal Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 21.07.2025 घोषण…

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