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

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

In the result the appeal of the assessee in ITA no

ITA 818/JPR/2025[2017-18]Status: DisposedITAT Jaipur25 Jul 2025AY 2017-18
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 Commssioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 817/JPR/2025[2016-17]Status: DisposedITAT Jaipur25 Jul 2025AY 2016-17
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 816/JPR/2025[2015-16]Status: DisposedITAT Jaipur25 Jul 2025AY 2015-16
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 :…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

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

ITA 260/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

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

ITA 259/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

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

ITA 257/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

Maleckunnel Philip Varghese, Sambalpur vs. Deputy Commissioner of Income Tax, Central Circle, Sambalpur

In the result, both appeals of the assessee are allowed

ITA 248/CTK/2025[2012-13]Status: DisposedITAT Cuttack24 Jul 2025AY 2012-13

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.243/Ctk/2025 & आयकर अपील सं/Ita No.248/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2012-2013) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 153CSection 153D

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.243/CTK/2025 AND आयकर अपील सं/ITA No.248/CTK/2025 (नििाारण वर्ा / Assessment Year : 2012-2013) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Sh P.K.…

Maleckunnel Philip Varghese, Sambalpur vs. Deputy Commissioner of Income Tax Central Circle, Sambalpur

In the result, both appeals of the assessee are allowed

ITA 243/CTK/2025[2012-13]Status: DisposedITAT Cuttack24 Jul 2025AY 2012-13

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.243/Ctk/2025 & आयकर अपील सं/Ita No.248/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2012-2013) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 153CSection 153D

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.243/CTK/2025 AND आयकर अपील सं/ITA No.248/CTK/2025 (नििाारण वर्ा / Assessment Year : 2012-2013) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Sh P.K.…

ACIT, Central Circle-2(3), Pune vs. Subhash Jivraj Jain, Pune

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

ITA 1690/PUN/2024[2017-18]Status: DisposedITAT Pune21 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2017-18

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Akhilesh Srivastva, Addl.CIT
Section 131Section 132Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2017-18 ACIT, Central Circle 2(3), Subhash Jivraj Jain Pune S.No.270, Flat No.502, Vs. Manhattan Pallod Farm, Baner, Pune – 411042 PAN: AAYPJ2289E (Appellant) (Respondent) CO No.29/PUN/2025 Assessment Year : 2017-18 Subhash Jivraj Jain ACIT, Central Circle 2(3), S.No.270, Flat No.502, Pune Vs. Manhattan Pallod Farm, Baner, Pune – 411042 PAN: AAYPJ2289E (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Akhilesh Srivastva, Addl…

DCIT(CC)-8(3), Mumbai vs. Mehta Emporium Jewellers, Mumbai

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

ITA 2830/MUM/2025[2019-20]Status: DisposedITAT Mumbai21 Jul 2025AY 2019-20

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No.2830/Mum/2025 (निर्धारण वर्ा/Assessment Year :2019-20) Deputy Commissioner V/S. Mehta Emporium Of Income Tax- Central बिधम Jewellers Circle 8(3), Mumbai 101, Mehta Arch, S.V. Road, Room No. 656, 6Th Floor, Opp. Natraj Market, Malad Aayakar Bhavan, M.K. (West), Mumbai 400064 Road, Mumbai 400020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aalfm2962N Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assessee By: Shri. Devendra Jain रधजस्व की ओर से /Revenue By: Shri. R.A. Dhyani, Cit Dr

For Appellant: Shri. Devendra JainFor Respondent: Shri. R.A. Dhyani, CIT DR
Section 132Section 143(3)Section 250Section 292CSection 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2830/MUM/2025 (निर्धारण वर्ा/Assessment Year :2019-20) Deputy Commissioner v/s. Mehta Emporium of Income Tax- Central बिधम Jewellers Circle 8(3), Mumbai 101, Mehta Arch, S.V. Road, Room No. 656, 6th Floor, Opp. Natraj Market, Malad Aayakar Bhavan, M.K. (West), Mumbai 400064 Road, Mumbai 400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AALFM2962N Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assessee by: Shri. Devendra Jain रधजस्व की ओर से /Rev…

Rangamani Krishnan, Chennai vs. ACIT, Central Circle-1(2), Chennai

In the result all the five appeals filed by the assessee for the A

ITA 457/CHNY/2025[2019-20]Status: DisposedITAT Chennai17 Jul 2025AY 2019-20

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 453, 454, 455, 456 & 457/Chny/2025 िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 & Sa Nos.41, 42, 43, 44 & 45/Chny/2025 [In Ita Nos. 453, 454, 455, 456 & 457/Chny/2025]

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 131Section 142Section 142(1)Section 250Section 69

…ceeding void ab initio. 14. The ld.AR submitted that the aforesaid proposition finds clear support in the Division Bench judgment of the Hon’ble Karnataka High Court in Sunil Kumar Sharma v. DCIT (W.A. No. 830 of 2022 and connected matters, dated 22.01.2024) 469 ITR 197(Kar) [Page 53 para 36 and page 91 para 53] [SLP dismissed by Hon’ble Supreme court dated 21.10.2024], where it was categorically held as follows: “...Further, satisfaction note is required to be recorded under Section 153C of the IT Act for each Assessment Year and in the impugned proceedings, a consolidated satisfaction note has been recorded fo…

Rangamani Krishnan, Chennai vs. ACIT, Central Circle-1(2), Chennai

In the result all the five appeals filed by the assessee for the A

ITA 456/CHNY/2025[2018-19]Status: DisposedITAT Chennai17 Jul 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 453, 454, 455, 456 & 457/Chny/2025 िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 & Sa Nos.41, 42, 43, 44 & 45/Chny/2025 [In Ita Nos. 453, 454, 455, 456 & 457/Chny/2025]

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 131Section 142Section 142(1)Section 250Section 69

…ceeding void ab initio. 14. The ld.AR submitted that the aforesaid proposition finds clear support in the Division Bench judgment of the Hon’ble Karnataka High Court in Sunil Kumar Sharma v. DCIT (W.A. No. 830 of 2022 and connected matters, dated 22.01.2024) 469 ITR 197(Kar) [Page 53 para 36 and page 91 para 53] [SLP dismissed by Hon’ble Supreme court dated 21.10.2024], where it was categorically held as follows: “...Further, satisfaction note is required to be recorded under Section 153C of the IT Act for each Assessment Year and in the impugned proceedings, a consolidated satisfaction note has been recorded fo…

Rangamani Krishnan, Chennai vs. ACIT, Central Circle-1(2), Chennai

In the result all the five appeals filed by the assessee for the A

ITA 455/CHNY/2025[2017-18]Status: DisposedITAT Chennai17 Jul 2025AY 2017-18

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 453, 454, 455, 456 & 457/Chny/2025 िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 & Sa Nos.41, 42, 43, 44 & 45/Chny/2025 [In Ita Nos. 453, 454, 455, 456 & 457/Chny/2025]

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 131Section 142Section 142(1)Section 250Section 69

…ceeding void ab initio. 14. The ld.AR submitted that the aforesaid proposition finds clear support in the Division Bench judgment of the Hon’ble Karnataka High Court in Sunil Kumar Sharma v. DCIT (W.A. No. 830 of 2022 and connected matters, dated 22.01.2024) 469 ITR 197(Kar) [Page 53 para 36 and page 91 para 53] [SLP dismissed by Hon’ble Supreme court dated 21.10.2024], where it was categorically held as follows: “...Further, satisfaction note is required to be recorded under Section 153C of the IT Act for each Assessment Year and in the impugned proceedings, a consolidated satisfaction note has been recorded fo…

Rangamani Krishnan, Chennai vs. ACIT, Central Circle-1(2), Chennai

In the result all the five appeals filed by the assessee for the A

ITA 454/CHNY/2025[2016-17]Status: DisposedITAT Chennai17 Jul 2025AY 2016-17

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 453, 454, 455, 456 & 457/Chny/2025 िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 & Sa Nos.41, 42, 43, 44 & 45/Chny/2025 [In Ita Nos. 453, 454, 455, 456 & 457/Chny/2025]

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 131Section 142Section 142(1)Section 250Section 69

…ceeding void ab initio. 14. The ld.AR submitted that the aforesaid proposition finds clear support in the Division Bench judgment of the Hon’ble Karnataka High Court in Sunil Kumar Sharma v. DCIT (W.A. No. 830 of 2022 and connected matters, dated 22.01.2024) 469 ITR 197(Kar) [Page 53 para 36 and page 91 para 53] [SLP dismissed by Hon’ble Supreme court dated 21.10.2024], where it was categorically held as follows: “...Further, satisfaction note is required to be recorded under Section 153C of the IT Act for each Assessment Year and in the impugned proceedings, a consolidated satisfaction note has been recorded fo…

Rangamani Krishnan, Chennai vs. ACIT, Central Circle-1(3), Chennai

In the result all the five appeals filed by the assessee for the A

ITA 453/CHNY/2025[2015-16]Status: DisposedITAT Chennai17 Jul 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 453, 454, 455, 456 & 457/Chny/2025 िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 & Sa Nos.41, 42, 43, 44 & 45/Chny/2025 [In Ita Nos. 453, 454, 455, 456 & 457/Chny/2025]

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 131Section 142Section 142(1)Section 250Section 69

…ceeding void ab initio. 14. The ld.AR submitted that the aforesaid proposition finds clear support in the Division Bench judgment of the Hon’ble Karnataka High Court in Sunil Kumar Sharma v. DCIT (W.A. No. 830 of 2022 and connected matters, dated 22.01.2024) 469 ITR 197(Kar) [Page 53 para 36 and page 91 para 53] [SLP dismissed by Hon’ble Supreme court dated 21.10.2024], where it was categorically held as follows: “...Further, satisfaction note is required to be recorded under Section 153C of the IT Act for each Assessment Year and in the impugned proceedings, a consolidated satisfaction note has been recorded fo…

Ashok Bharti Goswami, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1272/PUN/2024[2018-19]Status: DisposedITAT Pune14 Jul 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1262 & 1269/PUN/2024 Assessment years : 2016-17 & 2017-18 Chitra Narendra Parmar ACIT Central Circle 881/82, Bhavani Peth, Vs. 2(1), Pune Pune – 411042 PAN: ABQPP3777L (Appellant) (Respondent) ITA Nos.1263 & 1272/PUN/2024 Assessment years : 2016-17 & 2017-18 Ashok Bharti Goswami ACIT Central Circle 484, Budhwar Peth, 2(1), Pune Vs. Pune – 411002 PAN: AMFPG6302G (Appellant) (Respondent) ITA Nos.1264 & 1268/PUN/2024 Assessment years : 2016-17 & 2017-18 Ramanlal Bhi…

Ashish Ramesh Oswal, Pune vs. ACIT, Central Circle 2(1), Pune

ITA 1271/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1262 & 1269/PUN/2024 Assessment years : 2016-17 & 2017-18 Chitra Narendra Parmar 881/82, Bhavani Peth, Pune 411042 PAN: ABQPP3777L (Appellant) Vs. ACIT Central Circle 2(1), Pune (Respondent) ITA Nos.1263 & 1272/PUN/2024 Assessment years : 2016-17 & 2017-18 Ashok Bharti Goswami 484, Budhwar Peth, Pune 411002 PAN: AMFPG6302G (Appellant) Vs. ACIT Central Circle 2(1), Pune (Respondent) ITA Nos.1264 & 1268/PUN/2024 Assessment years : 2016-17 & 2017-18 Ramanlal Bhikul…

Adish Shantilal Solanki, Pune vs. Assistant Commissioner of Income Tax, Central Circle-2(1), Pune

ITA 1270/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 131Section 132Section 142(1)Section 143(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1262 & 1269/PUN/2024 Assessment years : 2016-17 & 2017-18 Chitra Narendra Parmar 881/82, Bhavani Peth, Pune – 411042 PAN: ABQPP3777L (Appellant) Vs. ACIT Central Circle 2(1), Pune (Respondent) ITA Nos.1263 & 1272/PUN/2024 Assessment years : 2016-17 & 2017-18 Ashok Bharti Goswami 484, Budhwar Peth, Pune – 411002 PAN: AMFPG6302G (Appellant) Vs. ACIT Central Circle 2(1), Pune (Respondent) ITA Nos.1264 & 1268/PUN/2024 Assessment years : 2016-17 & 2017-18 Ramanlal Bhikula…

Chitra Narendra Parmar, Pune vs. Assistant Commissioner of Income Tax, Central Circle-2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1269/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1262 & 1269/PUN/2024 Assessment years : 2016-17 & 2017-18 Chitra Narendra Parmar ACIT Central Circle 881/82, Bhavani Peth, Vs. 2(1), Pune Pune – 411042 PAN: ABQPP3777L (Appellant) (Respondent) ITA Nos.1263 & 1272/PUN/2024 Assessment years : 2016-17 & 2017-18 Ashok Bharti Goswami ACIT Central Circle 484, Budhwar Peth, 2(1), Pune Vs. Pune – 411002 PAN: AMFPG6302G (Appellant) (Respondent) ITA Nos.1264 & 1268/PUN/2024 Assessment years : 2016-17 & 2017-18 Ramanlal Bhi…

Ramlal Bhikulal Shah, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1268/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1262 & 1269/PUN/2024 Assessment years : 2016-17 & 2017-18 Chitra Narendra Parmar ACIT Central Circle 881/82, Bhavani Peth, Vs. 2(1), Pune Pune – 411042 PAN: ABQPP3777L (Appellant) (Respondent) ITA Nos.1263 & 1272/PUN/2024 Assessment years : 2016-17 & 2017-18 Ashok Bharti Goswami ACIT Central Circle 484, Budhwar Peth, 2(1), Pune Vs. Pune – 411002 PAN: AMFPG6302G (Appellant) (Respondent) ITA Nos.1264 & 1268/PUN/2024 Assessment years : 2016-17 & 2017-18 Ramanlal Bhi…