DCIT v. Sunil Kumar Sharma

159 Taxmann.com 179High Court2024#297 most cited

What is DCIT v. Sunil Kumar Sharma authority for?

Loose sheets of paper containing jottings, not shown to be part of regularly maintained books of accounts, do not constitute incriminating material for initiating assessment under section 153C. The satisfaction note required for 153C proceedings must specify the assessment year to which the alleged incriminating material belongs.

269

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2024 to 2026.

Also referred to as

DCIT v. Sunil Kumar Sharma · section 153C · incriminating material · loose jottings · books of account · satisfaction note · assessment year specific · search and seizure assessment · section 132 · Karnataka High Court · Supreme Court approval

Also reported as

469 ITR 197

Sections most often in play

Section 153CSection 143(3)Section 132Section 153ASection 144Section 115BBESection 292CSection 153D

Issues it is cited on

section 153b(i)(a)section 132(8)section 132(9a)section 153(1)(a)section 158bdsection 145aincome tax settlement commissiondumb documentsvaluation of sharessection 65bsection 65section 144a

Judgments citing DCIT v. Sunil Kumar Sharma

Anjana Construction, Nimbahera vs. Assistant Commissioner of Income-Tax, Central Circle-1, Udaipur

In the result, revenue’s appeal bearing ITA No

ITA 455/JODH/2024[2015-16]Status: DisposedITAT Jodhpur29 Sept 2025AY 2015-16

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Respondent: Shri Sakar Sharma
Section 132Section 143(3)Section 153CSection 250Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. 453/Jodh/2024 - A.Y. 2014-15 I.T.A. 455/Jodh/2024 - A.Y. 2015-16 Anjana Construction, vs Asst. Commissioner of Income Tax, Chittorgarh, Petch Area, Dak Central Circle-1, Udaipur, Bungalow Road, Nibahera-312 Rajasthan 601 PAN: AADFA1389B APPELLANT RESPONDENT I.T.A. 313/Jodh/2024 (Assessment Year: A.Y. 2017-18) Asst. Commissioner of Income vs Anjana Construction, Tax, Central Circle-1, Udaipur, Chittorgarh, Petch Area, Dak Rajasthan Bungalow Road, Nibahera-3…

Anjana Construction, Nimbahera vs. Assistant Commissioner of Income-Tax, Central Circle-1, Udaipur

In the result, revenue’s appeal bearing ITA No

ITA 453/JODH/2024[2014-15]Status: DisposedITAT Jodhpur29 Sept 2025AY 2014-15

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Respondent: Shri Sakar Sharma
Section 132Section 143(3)Section 153CSection 250Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. 453/Jodh/2024 - A.Y. 2014-15 I.T.A. 455/Jodh/2024 - A.Y. 2015-16 Anjana Construction, vs Asst. Commissioner of Income Tax, Chittorgarh, Petch Area, Dak Central Circle-1, Udaipur, Bungalow Road, Nibahera-312 Rajasthan 601 PAN: AADFA1389B APPELLANT RESPONDENT I.T.A. 313/Jodh/2024 (Assessment Year: A.Y. 2017-18) Asst. Commissioner of Income vs Anjana Construction, Tax, Central Circle-1, Udaipur, Chittorgarh, Petch Area, Dak Rajasthan Bungalow Road, Nibahera-3…

Asstt. Commissioner of Income Tax, Central Circle-1, Udaipur vs. Anjana Construction, Chittorgarh

In the result, revenue’s appeal bearing ITA No

ITA 313/JODH/2024[2017-18]Status: DisposedITAT Jodhpur29 Sept 2025AY 2017-18

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Respondent: Shri Sakar Sharma
Section 132Section 143(3)Section 153CSection 250Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. 453/Jodh/2024 - A.Y. 2014-15 I.T.A. 455/Jodh/2024 - A.Y. 2015-16 Anjana Construction, vs Asst. Commissioner of Income Tax, Chittorgarh, Petch Area, Dak Central Circle-1, Udaipur, Bungalow Road, Nibahera-312 Rajasthan 601 PAN: AADFA1389B APPELLANT RESPONDENT I.T.A. 313/Jodh/2024 (Assessment Year: A.Y. 2017-18) Asst. Commissioner of Income vs Anjana Construction, Tax, Central Circle-1, Udaipur, Chittorgarh, Petch Area, Dak Rajasthan Bungalow Road, Nibahera-3…

Zenith Portfolio and Insurance Advisors (P) Ltd, Delhi vs. DCIT, Central Circle-3, Delhi

In the result, the appeal filed by the assessee being ITA No

ITA 2223/DEL/2024[2018-19]Status: DisposedITAT Delhi26 Sept 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Sanjeev Kaushal, CIT DR
Section 115BSection 132Section 133DSection 153ASection 153CSection 234BSection 37Section 68

…l the years from AY 2010-11 to 2016-17 in consolidated manner and there is no specific reference to the fact that the Satisfaction Note is incriminating material found for impugned AY 2014-15. Ld. Counsel has relied the decision in DCIT vs. Sunil Kumar Sharma 469 ITR 197 (Kar) (para 53) as approved by Hon’ble Supreme Court in DCIT vs. Sunil Kumar Sharma 469 ITR 271 (SC) and Blue Ocean Travels P Ltd. Vs. DCIT ITA 3281/Del/2024 dt. 4.12.24 (Del)(Trib); Agni Vishnu Ventures P Ltd. Vs. DCIT 460 ITR 478 (Mad), to contend that it is necessary that the satisfaction note should be illustrative of the fact as to which AY,…

Zenith Portfolio and Insurance Advisors (P) Ltd, Delhi vs. DCIT, Central Circle-3, Delhi

In the result, the appeal filed by the assessee being ITA No

ITA 2222/DEL/2024[2017-18]Status: DisposedITAT Delhi26 Sept 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Sanjeev Kaushal, CIT DR
Section 115BSection 132Section 133DSection 153ASection 153CSection 234BSection 37Section 68

…l the years from AY 2010-11 to 2016-17 in consolidated manner and there is no specific reference to the fact that the Satisfaction Note is incriminating material found for impugned AY 2014-15. Ld. Counsel has relied the decision in DCIT vs. Sunil Kumar Sharma 469 ITR 197 (Kar) (para 53) as approved by Hon’ble Supreme Court in DCIT vs. Sunil Kumar Sharma 469 ITR 271 (SC) and Blue Ocean Travels P Ltd. Vs. DCIT ITA 3281/Del/2024 dt. 4.12.24 (Del)(Trib); Agni Vishnu Ventures P Ltd. Vs. DCIT 460 ITR 478 (Mad), to contend that it is necessary that the satisfaction note should be illustrative of the fact as to which AY,…

Zenith Portfolio and Insurance Advisors (P) Ltd, Delhi vs. DCIT, Central Circle-3, Delhi

In the result, the appeal filed by the assessee being ITA No

ITA 2221/DEL/2024[2016-17]Status: DisposedITAT Delhi26 Sept 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Sanjeev Kaushal, CIT DR
Section 115BSection 132Section 133DSection 153ASection 153CSection 234BSection 37Section 68

…l the years from AY 2010-11 to 2016-17 in consolidated manner and there is no specific reference to the fact that the Satisfaction Note is incriminating material found for impugned AY 2014-15. Ld. Counsel has relied the decision in DCIT vs. Sunil Kumar Sharma 469 ITR 197 (Kar) (para 53) as approved by Hon’ble Supreme Court in DCIT vs. Sunil Kumar Sharma 469 ITR 271 (SC) and Blue Ocean Travels P Ltd. Vs. DCIT ITA 3281/Del/2024 dt. 4.12.24 (Del)(Trib); Agni Vishnu Ventures P Ltd. Vs. DCIT 460 ITR 478 (Mad), to contend that it is necessary that the satisfaction note should be illustrative of the fact as to which AY,…

DCIT., Central Circle 3(1), Hyderabad vs. United Developer, Hyderabad

In the result, the cross-objections file d by the assessee firm in A

ITA 453/HYD/2025[2017-18]Status: DisposedITAT Hyderabad24 Sept 2025AY 2017-18

Bench: Us As A Cross-Objector. Since Common Issues Are Involved In The Captioned Appeals & Cross-Objections, Therefore, The Same Have Been Taken Up & Disposed Of By A Consolidated Order. We Shall First Take Up The Appeal Filed By The Revenue & The Cross- Objection Of The Assessee Firm For A.Y.2016-17 & The Order Therein Passed Shall Apply Mutatis Mutandis For The Purpose Of Disposing Of The Other Appeal & Cross-Objection.

Section 132Section 153C

…आयर अपील"य "याया"धकरण म", हैदराबाद ‘ए’ ब"च, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "ाियक सद" एवं "ी मधुसूदन साविडया, माननीय लेखा सद" SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.452 & 453/Hyd/2025 (िनधा"रण वष"/ Assessment Year(s): 2016-17 & 2017-18) DCIT Vs. United Developer Central Circle-3(1) Hyderabad Hyderabad [PAN : AADFU4034H] (अपीलाथ"/ Appellant) (""थ"/ Respondent) Cross Objection Nos.14/Hyd/2025 & 15/Hyd/2025 आयकर अपील सं./I.T.A.Nos.452 & 453/Hyd/2025 (िनधा"रण वष"/ Assessme…

DCIT., Central Circle-3(1), Hyderabad vs. United Developer, Hyderabad

In the result, the cross-objections file d by the assessee firm in A

ITA 452/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17

Bench: Us As A Cross-Objector. Since Common Issues Are Involved In The Captioned Appeals & Cross-Objections, Therefore, The Same Have Been Taken Up & Disposed Of By A Consolidated Order. We Shall First Take Up The Appeal Filed By The Revenue & The Cross- Objection Of The Assessee Firm For A.Y.2016-17 & The Order Therein Passed Shall Apply Mutatis Mutandis For The Purpose Of Disposing Of The Other Appeal & Cross-Objection.

Section 132Section 153C

…आयर अपील"य "याया"धकरण म", हैदराबाद ‘ए’ ब"च, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "ाियक सद" एवं "ी मधुसूदन साविडया, माननीय लेखा सद" SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.452 & 453/Hyd/2025 (िनधा"रण वष"/ Assessment Year(s): 2016-17 & 2017-18) DCIT Vs. United Developer Central Circle-3(1) Hyderabad Hyderabad [PAN : AADFU4034H] (अपीलाथ"/ Appellant) (""थ"/ Respondent) Cross Objection Nos.14/Hyd/2025 & 15/Hyd/2025 आयकर अपील सं./I.T.A.Nos.452 & 453/Hyd/2025 (िनधा"रण वष"/ Assessme…

Shantha Alias Shanthamma, Bangalore vs. DCIT, Central Circle-2(4), Bangalore

ITA 465/BANG/2025[2020-21]Status: DisposedITAT Bangalore04 Sept 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Deepak, AdvocateFor Respondent: Shri Murali Mohan M, CIT (DR)
Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 465/Bang/2025 Assessment Year: 2020-21 Shantha Alias Shanthamma, V Sudhindranath, No.51/7/1, Chitrakoot, Ratna Avenue, Richmond Road, Bangalore - 560 025. PAN - ASYPS 3056 Q Vs. The Dy. Commissioner of Income Tax, Circle - 2(4), Bangalore. APPELLANT RESPONDENT Assessee by : Shri Deepak, Advocate Revenue by : Shri Murali Mohan M, CIT (DR) Date of hearing : 17.07.2025 Date of Pronouncement : 04.09.2025 ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed…

Olympus Realtors (P) Ltd., Gurugram vs. DCIT Central Circle-II, Gurgaon

The appeal is allowed

ITA 1207/DEL/2023[2014-15]Status: DisposedITAT Delhi13 Aug 2025AY 2014-15

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms Amisha S. Gupta, CIT-DR
Section 153C

…he years from AY 2010-11 to 2016-17 in consolidated manner and there is no specific reference to the fact that the Satisfaction Note is incriminating material 7 found for impugned AY 2014-15. Ld. Counsel has relied the decision in DCIT vs. Sunil Kumar Sharma 469 ITR 197 (Kar) (para 53) as approved by Hon’ble Supreme Court in DCIT vs. Sunil Kumar Sharma 469 ITR 271 (SC) and Blue Ocean Travels P Ltd. Vs. DCIT ITA 3281/Del/2024 dt. 4.12.24 (Del)(Trib); Agni Vishnu Ventures P Ltd. Vs. DCIT 460 ITR 478 (Mad), to contend that it is necessary that the satisfaction note should be illustrative of the fact as to which AY,…

DCIT, Central Circle-4, Surat vs. Ekkta Devlopers, Mumbai

In the result, both appeals are dismissed

ITA 577/SRT/2024[2015-16]Status: DisposedITAT Surat07 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.576 & 577/Srt/2024 (Ays:2014-15 & 2015-16) (Hybrid Hearing) Dcit, Vs. M/S Ekkta Developers, Central Circle – 4, B-702, Business Point, S. V. Road, Surat Andheri (W), Mumbai - 400058 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefe5374R (Appellant) (Respondent) Co Nos.38 & 37/Srt/2024 (Arising Out Of Ita Nos.576 & 577/Srt/2024) (Ays: 2014-15 & 2015-16) M/S Ekkta Developers, Vs. Dcit, B-702, Business Point, S. V. Road, Central Circle – 4, Andheri (W), Mumbai - 400058 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent) Appellant By Shri Ravi Kant Gupta, Cit-Dr Respondent By Shri Ramesh Malpani, Ca Date Of Hearing 30/07/2025 Date Of Pronouncement 07/08/2025

Section 133ASection 143(1)Section 147Section 148Section 292CSection 69BSection 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.576 & 577/SRT/2024 (AYs:2014-15 & 2015-16) (Hybrid Hearing) DCIT, Vs. M/s Ekkta Developers, Central Circle – 4, B-702, Business Point, S. V. Road, Surat Andheri (W), Mumbai - 400058 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFE5374R (Appellant) (Respondent) CO Nos.38 & 37/SRT/2024 (Arising out of ITA Nos.576 & 577/SRT/2024) (AYs: 2014-15 & 2015-16) M/s Ekkta Developers, Vs. DCIT, B-702, Business Point, S. V. Road, Central Circle – 4, Andheri (W)…

M/S. Global Tech Park Pvt Ltd., Bangalore vs. DCIT, Central Circle-1(1), Bengaluru

In the result appeal no 2319/ Bang/2024 filed by the assessee is partly allowed

ITA 2320/BANG/2024[2017-18]Status: DisposedITAT Bangalore31 Jul 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 143(2)Section 153ASection 153CSection 40aSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2315 to 2320/Bang/2024 Assessment years: 2012-13 to 2017-18 Global Tech Park Pvt. Ltd., Vs. The Deputy Commissioner # 11, ‘B’ Wing, Divyashree Chambers, of Income Tax, Langford Road, Central Circle 1[1], Bangalore – 560 025. Bengaluru. PAN: AABCG 5707C APPELLANT RESPONDENT Assessment years : 2013-14 The Asst. Commissioner of Vs. Global Tech Park Pvt. Ltd., Income Tax, Bangalore – 560 025. Central Circle 1[1], PAN: AABCG 5707C Bengaluru. Assessee by : Shri V. Sr…

M/S. Global Tech Park Pvt. Ltd., Bangalore vs. DCIT, Central Circle-1(1), Bengaluru

In the result appeal no 2319/ Bang/2024 filed by the assessee is partly allowed

ITA 2318/BANG/2024[2015-16]Status: DisposedITAT Bangalore31 Jul 2025AY 2015-16

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 143(2)Section 153ASection 153CSection 40aSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2315 to 2320/Bang/2024 Assessment years: 2012-13 to 2017-18 Global Tech Park Pvt. Ltd., Vs. The Deputy Commissioner # 11, ‘B’ Wing, Divyashree Chambers, of Income Tax, Langford Road, Central Circle 1[1], Bangalore – 560 025. Bengaluru. PAN: AABCG 5707C APPELLANT RESPONDENT Assessment years : 2013-14 The Asst. Commissioner of Vs. Global Tech Park Pvt. Ltd., Income Tax, Bangalore – 560 025. Central Circle 1[1], PAN: AABCG 5707C Bengaluru. Assessee by : Shri V. Sr…

M/S. Global Tech Park Pvt Ltd., Bangalore vs. DCIT, Central Circle-1(1), Bengaluru

In the result appeal no 2319/ Bang/2024 filed by the assessee is partly allowed

ITA 2317/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Jul 2025AY 2014-15

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 143(2)Section 153ASection 153CSection 40aSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2315 to 2320/Bang/2024 Assessment years: 2012-13 to 2017-18 Global Tech Park Pvt. Ltd., Vs. The Deputy Commissioner # 11, ‘B’ Wing, Divyashree Chambers, of Income Tax, Langford Road, Central Circle 1[1], Bangalore – 560 025. Bengaluru. PAN: AABCG 5707C APPELLANT RESPONDENT Assessment years : 2013-14 The Asst. Commissioner of Vs. Global Tech Park Pvt. Ltd., Income Tax, Bangalore – 560 025. Central Circle 1[1], PAN: AABCG 5707C Bengaluru. Assessee by : Shri V. Sr…

M/S. Global Tech Park Pvt. Ltd., Bangalore vs. DCIT, Central Circle-1(1), Bengaluru

In the result appeal no 2319/ Bang/2024 filed by the assessee is partly allowed

ITA 2316/BANG/2024[2013-14]Status: DisposedITAT Bangalore31 Jul 2025AY 2013-14

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 143(2)Section 153ASection 153CSection 40aSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2315 to 2320/Bang/2024 Assessment years: 2012-13 to 2017-18 Global Tech Park Pvt. Ltd., Vs. The Deputy Commissioner # 11, ‘B’ Wing, Divyashree Chambers, of Income Tax, Langford Road, Central Circle 1[1], Bangalore – 560 025. Bengaluru. PAN: AABCG 5707C APPELLANT RESPONDENT Assessment years : 2013-14 The Asst. Commissioner of Vs. Global Tech Park Pvt. Ltd., Income Tax, Bangalore – 560 025. Central Circle 1[1], PAN: AABCG 5707C Bengaluru. Assessee by : Shri V. Sr…

Smt. Anita Devi, Patna vs. ACIT, Central Circle-2, Patna

In the result, all the appeals of the assessee are allowed

ITA 22/PAT/2022[2016-17]Status: DisposedITAT Patna29 Jul 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Rajat Datta, DR
Section 142(1)Section 143(2)Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘PATNA’ BENCH, PATNA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.17 to 22/PAT/2022 (Assessment Years:2011-12 to 2016-17) ITO, Circle-2, Smt. Anita Devi Central Revenue Building A/78, P.C.Colony, Kankarbagh, 6th Floor, Annexey, Bir Chand Vs. Patna-800020, Bihar Patel Marg, patna-800001, (Appellant) (Respondent) PAN No. AKFPD2712B Assessee by : Shri Manish Tiwari, AR Revenue by : Shri Rajat Datta, DR Date of hearing: 23.07.2025 Date of pronouncement: 29.07.2025 O R D E R Per Rajesh Kumar, AM: Theseare appeals preferred by the assessee against the or…

Smt. Anita Devi, Patna vs. ACIT, Central Circle-2, Patna

In the result, all the appeals of the assessee are allowed

ITA 20/PAT/2022[2014-15]Status: DisposedITAT Patna29 Jul 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm**

Section 142(1)Section 143(2)Section 153CSection 153D

…# **IN THE INCOME TAX APPELLATE TRIBUNAL 'PATNA ' BENCH , PATNA** ## **BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM** **ITA Nos.17 to 22/PAT/2022 (Assessment Years:2011-12 to 2016-17)** **Smt. Anita Devi** **ITO, Circ le-2,** A/78, P.C.Colony, Kankarbagh, Patna-800020, Bihar **Vs.** Central Revenue Building 6 th Floor , Annexey, Bir Chand Patel Marg, patna-800001, **(Appellant) (Respondent)** **PAN No. AKFPD2712B** **Assessee by** : Shri Manish Tiwari , AR **Revenue by** : Shri Rajat Datta, DR > **Date of hear ing:** 23 .07.2025 **Date of pronouncement:** 29.07.2025 #### **O R D E R**…

Smt. Anita Devi, Patna vs. ACIT, Central Circle-2, Patna

In the result, all the appeals of the assessee are allowed

ITA 17/PAT/2022[2011-12]Status: DisposedITAT Patna29 Jul 2025AY 2011-12

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Rajat Datta, DR
Section 142(1)Section 143(2)Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘PATNA’ BENCH, PATNA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.17 to 22/PAT/2022 (Assessment Years:2011-12 to 2016-17) ITO, Circle-2, Smt. Anita Devi Central Revenue Building A/78, P.C.Colony, Kankarbagh, 6th Floor, Annexey, Bir Chand Vs. Patna-800020, Bihar Patel Marg, patna-800001, (Appellant) (Respondent) PAN No. AKFPD2712B Assessee by : Shri Manish Tiwari, AR Revenue by : Shri Rajat Datta, DR Date of hearing: 23.07.2025 Date of pronouncement: 29.07.2025 O R D E R Per Rajesh Kumar, AM: Theseare appeals preferred by the assessee against the or…

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 820/JPR/2025[2019-20]Status: DisposedITAT Jaipur25 Jul 2025AY 2019-20
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 816 to 820/JPR/2025 निर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20 बनाम Shri Ravinder Singh Thakkar The ACIT, 15, Kailash Path, Suraj Nagar, Vs. Circile-1, Jaipur. Jaipur. Civil Lines, Jaipur. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by :…

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 819/JPR/2025[2018-19]Status: DisposedITAT Jaipur25 Jul 2025AY 2018-19
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 816 to 820/JPR/2025 निर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20 Shri Ravinder Singh Thakkar 15, Kailash Path, Suraj Nagar, Civil Lines, Jaipur. बनाम The ACIT, Vs. Circle-1, Jaipur. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by :Shri Taru…