How many judgments cite Delhi in CIT v. Best Plastics (P) Ltd.?

41 judgments on BharatTax cite Delhi in CIT v. Best Plastics (P) Ltd. (295 ITR 256), spanning 2016 to 2025.

Which sections of the Income Tax Act does Delhi in CIT v. Best Plastics (P) Ltd. come up under?

It is most often cited in judgments turning on Section 133(6), Section 142(1), Section 143(2), Section 144A, Section 250, Section 254(1).

Delhi in CIT v. Best Plastics (P) Ltd.

295 ITR 256High Court2007#2866 most cited

What is Delhi in CIT v. Best Plastics (P) Ltd. authority for?

Assessment orders passed by an Assessing Officer are liable to be set aside if they disregard binding instructions or circulars issued by the Central Board of Direct Taxes (CBDT), especially concerning the selection of returns for scrutiny. The CBDT circulars are binding on all officers of the Income-tax department.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Best Plastics (P) Ltd. · 295 ITR 256 · CBDT circulars binding · assessment order set aside · disregard of instructions · scrutiny assessment · section 143(2) · section 142(1) · Assessing Officer · scope of scrutiny

Sections most often in play

Section 133(6)Section 142(1)Section 143(2)Section 144A Section 250 Section 254(1)Section 40A(2)(b)Section 54B

Issues it is cited on

section 144a principal commissioner of income-tax complete scrutiny limited scrutiny escapement of income section 142 scrutiny assessment unexplained money section 69a section 142(1)section 69 section 143(2)

Judgments citing Delhi in CIT v. Best Plastics (P) Ltd.

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. RAKESH ARORA, DELHI

In the result, the appeal of the Revenue is dismissed

ITA 3610/DEL/2025[2016-17]Status: DisposedITAT Delhi10 Dec 2025AY 2016-17

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2016-17]

Section 143(3)Section 2(22)(e)Section 69A

…eliance is also being placed in the order of the Co-ordinate Bench of ITAT in the case of CBS International Projects Pvt. Ltd. Vs ACIT, New Delhi in ITA No. 144/Del/2019 and order of the Hon'ble Jurisdictional High Court in the case of Best Plastics Pvt. Ltd. 295 ITR 256, wherein it was held that the assessment order passed by the Assessing Officer disregarding the instructions of the CBDT are liable to the set aside and no substantial of law arises. The said Judgment relied upon the decision of Hon'ble Supreme Court in the case of Commissioner of Customs Vs Indian Oil Corporation and also the judgment of Hon'ble…

PRECISION SHAPES ,MUMBAI vs. INCOME TAX OFFICER WARD 29(2)(5), MUMBAI

In the result, the appeal of the assesseeis allowed

ITA 2299/MUM/2025[2014-15]Status: DisposedITAT Mumbai18 Aug 2025AY 2014-15

Bench: Shri Pawan Singh(Physical Hearing) Precision Shapes Ito, Ward – 29(2)(5) G-14, Namrata Apartment, Lbs Marg, Vs Bandra-Kurla Complex, Bandra Mulund, Mumbai-400080. (East) Mumbai – 400051. [Pan No. Aaefp3993M] Appellant / Assessee Respondent / Revenue

Section 133(6)Section 254(1)Section 4Section 40Section 40A(2)Section 40A(2)(b)

…terest or on purchases and some of the amounts were allowed in subsequent years. The ld. AR also relied upon the decision of:  UCO Bank 237 ITR 889 (SC)  Paper Products Ltd. 247 ITR 128 (SC)  Indian Oil Corp. Ltd. 267 ITR 272 (SC)  Best Plastics (P) Ltd. 295 ITR 256 (SC) 5. On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the revenue submits that assessing officer issued notice under section 133(6) which was not responded by any of the related parties, thus, the assessing officer was justified in making additions under section 40(A)(2) of the Act. 6. I have considered the…

RAGHAV KUMAR DHOOT,JAIPUR vs. DCIT CENTRAL CIRCLE 1, JAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 491/JPR/2025[2018-19]Status: DisposedITAT Jaipur06 Aug 2025AY 2018-19

For Appellant: Shri C.M. Agarwal, C.AFor Respondent: Shri Rajesh Ojha, CIT- DR

Section 143(2)Section 143(3)Section 153ASection 292BSection 68

…ctive. Moreover, the Revenue has not led any cogent and\nconvincing evidence to prove its case. No substantial question of law\narises for consideration in these appeals.\"\n(ii) Hon'ble Delhi High Court in the case of CIT Vs Best Plastics Pt Ltd\nreported in 295 ITR 256 (Del)held as under:\n“ 1. The Commissioner of Income-tax and the Income-tax-Appellate Tribu-\nnal have both relied upon a decision of the Supreme Court in Commissioner of\nCustmos Vs Indian Oil Corporation Ltd to have that the circulars issued by the\nCentral Board of Direct Taxes (CBDT) binding on the officers of the Income-\ntax department. To…

SMT. BRIDGET ANTHONY(LEGAL HEIR OF LATE MR. ELEVATHINGAL JOSEPH ANTHONY),BANGALORE vs. INCOME-TAX OFFICER, WARD-4(2)(1), BANGALORE

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

ITA 509/BANG/2024[2015-16]Status: DisposedITAT Bangalore05 Aug 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2015-16

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Shri V. Parithivel, D.R

Section 143(2)Section 250Section 69

…ITA No.509/Bang/2024 Smt. Bridget Anthony, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2015-16 Smt. Bridget Anthony (Legal Heir of Late Mr. Elevathingal Joseph Anthony) No.99, 9th Cross, 2nd Main ITO Vs. Udayanagara Ward-4(2)(1) Bangalore 560 016 Bangalore PAN NO :AQDPA9236H APPELLANT RESPONDENT Appellant by : Sri Sandeep Chalapathy, A.R. Respondent by : Shri V. Parithivel, D.R. Date of Hearing : 15.05.2024 Date of Pronouncement : 05.08.2024 O R D E R PER KESHAV DUBEY, JUDICIAL M…

SHIVALIK EDUCATIONAL & PLACEMENT SERVICES PVT LTD,FARIDABAD vs. ACIT CENTRAL CIRCLE-13, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 3207/DEL/2019[2015-16]Status: DisposedITAT Delhi21 Dec 2023AY 2015-16

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 143(2)Section 143(3)Section 14ASection 234BSection 36Section 68Section 69C

…iance is also being placed in the order of the Co-ordinate Bench of ITAT in the case of CBS International Projects Pvt. Ltd. Vs ACIT, New Delhi in ITA No. 144/Del/2019 and order of the Hon'ble Jurisdictional High Court in the case of Best Plastics Pvt. Ltd. 295 ITR 256, wherein it was held that the assessment order passed by the Assessing Officer disregarding the instructions of the CBDT are liable to the set aside and no substantial of law arises. The said Judgment relied upon the decision of Hon'ble Supreme Court in the case of Commissioner of Customs Vs Indian Oil Corporation and also the judgment of Hon'…

BARNALI SAMANTA,JABALPUR vs. ITO WARD2(5), JABALPUR

In the result, the appeal of the assessee is allowed

ITA 43/JAB/2023[2015-16]Status: DisposedITAT Jabalpur30 Nov 2023AY 2015-16

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 143(2)Section 69A

…eliance is also being placed in the order of the Co-ordinate Bench of ITAT in the case of CBS International Projects Pvt. Ltd. Vs ACIT, New Delhi in ITA No. 144/Del/2019 and order of the Hon'ble Jurisdictional High Court in the case of Best Plastics Pvt. Ltd. 295 ITR 256 wherein it was held that the assessment order passed by the Assessing Officer disregarding the instructions of the CBDT are liable to the set aside and no substantial of law arises. The said judgment relied upon the decision of Hon'ble Supreme Court in the case of Commissioner of Customs Vs Indian Oil Corporation and also the judgment of Hon'ble…

MANIKRAO AMRUTRAO SATAV,PUNE vs. THE DEPUTY COMMISSINER OF INCOME TAX CIRCLE-12, PUNE

In the result, the appeal of the assessee is ALLOWED

ITA 391/PUN/2023[2016-17]Status: DisposedITAT Pune07 Aug 2023AY 2016-17

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.391/Pun/2023 निर्धारण वर्ा / Assessment Year : 2016-17 Manikrao Amrutrao Satav, At Post Wagholi, Tal.Haveli, Nr. Jain College, Wagholi – 412207. Pan: Banps2490G . . . . . . . अपीलार्थी / Appellant

For Appellant: Smt Deepa KhareFor Respondent: Shri Ramnath P Murkunde

Section 143(3)Section 250Section 69A

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे “ए” न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE“A” BENCH, PUNE BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.391/PUN/2023 निर्धारण वर्ा / Assessment Year : 2016-17 Manikrao Amrutrao Satav, At post Wagholi, Tal.Haveli, Nr. Jain College, Wagholi – 412207. PAN: BANPS2490G . . . . . . . अपीलार्थी / Appellant बनाम / V/s Deputy Commissioner of Income Tax, Circle-12, Pune. . . . . . . . प्रत्यर्थी / Respondent द्वारा/ Appearances Assessee by : Smt Deepa Khare Revenue by : Shri Ramnath P Murkunde…

PANJIT BASAK,KOLKATA vs. ITO, KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 358/KOL/2023[2017-18]Status: DisposedITAT Kolkata18 Jul 2023AY 2017-18

Bench: Sri Rajesh Kumar & Sonjoy Sarma

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री संजय शमाा, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 358/KOL/2023 Assessment Year: 2017-18 Panjit Basak.……………………………………………………Appellant [PAN: ADVPB 1864 H] Vs. ITO, Ward-2(4), Raiganj.........................................Respondent Appearances by: Sh. Mahadev Ghosh, Adv., appeared on behalf of the Assessee. Sh. Vijay Kumar, Addl. CIT, Sr. DR, appeared on behalf of the Revenue. Date of conclu…

MEENA SHIRISH KOTWAL,,NASHIK vs. INCOME-TAX OFFICER, WARD - 2,, MALEGAON

ITA 1481/PUN/2018[2013-14]Status: DisposedITAT Pune01 Dec 2022AY 2013-14

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1481/Pun/2018 निर्धारण वर्ा / Assessment Year : 2013-14 Mrs. Meena Shirish Kotwal, Shivaji Chowk Chandwad, Dist. - Nashik – 423 101 Pan : Astpk1697C . . . . . . . अपऩलधथी / Appellant बनाम / V/S. Ito Ward- 2, Malegaon . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Sanket Joshi Revenue By : Shri Piyushkumar Singh Yadav सपिवधई की तधरऩख / Date Of Conclusive Hearing : 04/10/2022 घोर्णध की तधरऩख / Date Of Pronouncement : 01/12/2022 आदेश / Order Per G. D. Padmahshali, Am; By The Present Appeal The Assessee Challenged The Order Of Commissioner Of Income Tax (Appeals)-1, Nashik [For Short “Cit(A)”] Dt. 10/07/2018 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”] Which Leapt Out Of Assessment Order Dt. 22/03/2016 Passed U/S 143(3) Of The Act Was Passed By Income Tax Officer, Ward - 2, Malegaon [For Short “Ao”] For The Assessment Year [For Short “Ay”] 2013-14. Itat-Pune Page 1 Of 10

For Appellant: Shri Sanket JoshiFor Respondent: Shri Piyushkumar Singh Yadav

Section 143(3)Section 250Section 68Section 69A

…of scrutiny in the appellant’s case fails, consequently the impugned assessment stand with no legs in the eyes of law, and we hold as such in the light of ratio laid down by Hon’ble High Court of Delhi in the case of “CIT Vs Best Plastics (P) Ltd” reported in 295 ITR 256, whereby their lordship laid a proposition that; “Where the guidelines are laid down for selection of cases for scrutiny and if the case of the assessee was taken up for scrutiny in violation of CBDT Instructions, then the assessment order has to be set aside” 11. Further, it shall not be out of the box to quote the decision of Hon’ble Jurisdict…

M/S RITTAL INDIA PVT LTD ,DODDABALLAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, LTU , BANGALORE

In the result, the appeal of the assessee is allowed

ITA 2868/BANG/2018[2014-15]Status: DisposedITAT Bangalore28 Jun 2022AY 2014-15

Bench: Shri N.V Vasudevan & Ms. Padmavathy S

For Appellant: Shri Ramasubramaniam, C.AFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)

Section 143(3)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.2868/Bang/2018 Assessment year : 2014-15 M/s Rittal India Pvt. Ltd., Vs. The Asst. Commissioner of Income-tax, No.23 & 24,KIADB Industrial Area, Circle-2, LTU Veerapura, Doddaballapur-561 203. Bengaluru. PAN – AAACR 7927 A APPELLANT RESPONDENT Assessee by : Shri Ramasubramaniam, C.A Revenue by : Dr. Manjunath Karkihalli, CIT(DR) Date of hearing : 27.06.2022 Date of Pronouncement : 28.06.2022 O R D E R Per N.V.Vasudevan, Vice President This is an appeal by the a…

BRIJ ENTERPRISE,,AHMEDABAD vs. ITO, WARD-3(3)(8),, AHMEDABAD

In the result the ground of appeal of the assesse is partly allowed

ITA 1219/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad14 Feb 2022AY 2014-15

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1219/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2014-15 Brij Enterprise, I.T.O., B-36, Block B, Vs. Ward-3(3)(8), Amrapali Shopping Mall, Ahmedabad. Ambli Bopal Crossing, Sardar Patel Ring Road, Ambli, Ahmedabad.

For Appellant: Shri D.K. Parikh, A.RFor Respondent: Shri Anand Kumar, Sr..D.R

Section 143(3)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 1219/AHD/2018 िनधा"रण वष"/Asstt. Year: 2014-15 Brij Enterprise, I.T.O., B-36, Block B, Vs. Ward-3(3)(8), Amrapali Shopping Mall, Ahmedabad. Ambli Bopal Crossing, Sardar Patel Ring Road, Ambli, Ahmedabad. PAN: AAJFB8651R (Applicant) (Respondent) Assessee by : Shri D.K. Parikh, A.R Revenue by : Shri Anand Kumar, Sr..D.R सुनवाई क" तारीख/Date of Hearing : 07/02/20…

INCOME TAX OFFICER, WARD-3(2), HYDERABAD vs. R P PROJECTS PRIVATE LIMITED , HYDERABAD

ITA 26/HYD/2019[2015-16]Status: DisposedITAT Hyderabad08 Feb 2022AY 2015-16

Bench: Shri A.Mohan Alankamony & Shri S.S.Godara

For Appellant: Shri Biswal Narahari, ARFor Respondent: Shri Rajendra Kumar, CIT-DR

Section 143(2)Section 143(3)

…rd. 12.4 This judgment of Hon'ble AP High Court has been applied in the following cases where assessment orders have been held to be void as the cases have been selected for scrutiny in violation of mandatory CBDT Instruction. i. CIT vs. Best Plastics (P) Ltd 295 ITR 256 Delhi HC (Page 108) ii. Crystal Phosphate Ltd vs ACIT (ITA-3630/Del/2009) (Page 109 to 121) iii. Aggarwal Farm Equipment vs ITO (85 TTJ 723) iv. SunitaFinlease Ltd vs DCIT (118 TTJ 263) (Page 122-124) v. PayalKumariJagdhari vs ITO (ITA 23/CHD/2011) vi. S F Chogulevs JCIT (ITA no-458/PN/2012) 12.5 Relying on the above decisions it is submitted tha…

BRITE INFRASTRUCTURE PVT. LTD.,NEW DELHI vs. ACIT ,CIRCLE - 5(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 3508/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Nov 2020AY 2015-16

Bench: Sh. Bhavnesh Saini & Sh. Anil Chaturvedi(Through Video Conferencing) Ita No.3508/Del/2019 For A.Y. 2015-16 M/S. Brite Infrastructure Vs. Acit, Pvt. Ltd., Circle-5(1), 29, 3Rd Floor, New Delhi Shivaji Marg, New Delhi-110015 Pan-Aaace0664R (Appellant) (Respondent) Assessee By Sh. Raj Kumar, Ca & Sh. Sumit Goel, Ca Revenue By Sh. Bhopal Singh, Sr. Dr Date Of Hearing: 18/11/2020 Date Of Pronouncement: 23/11/2020 Order Per Anil Chaturvedi, Am: The Present Appeal Filed By The Assessee Is Directed Against The Order Dated 14.03.2019 Of The Commissioner Of Income Tax (A)-12, New Delhi Relating To Assessment Year 2015-16. Ita No.3508 /Del/12019

Section 14Section 143(3)Section 14A

…eliance is also being placed in the order of the Co-ordinate Bench of ITAT in the case of CBS International Projects Pvt. Ltd. Vs ACIT, New Delhi in ITA No. 144/Del/2019 and order of the Hon'ble Jurisdictional High Court in the case of Best Plastics Pvt. Ltd. 295 ITR 256 wherein it was held that the assessment order passed by the Assessing Officer disregarding the instructions of the CBDT are liable to the set aside and no substantial of law arises. The said judgment relied upon the decision of Hon'ble Supreme Court in the case of Commissioner of Customs Vs Indian Oil Corporation and also the judgment of Hon'ble…

URBAN IMPROVEMENT CO. (P) LTD.,NEW DELHI vs. ITO WARD - 27(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 7496/DEL/2019[2015-16]Status: DisposedITAT Delhi07 Feb 2020AY 2015-16

Bench: Sh. Kuldip Singhdr. B. R. R. Kumarita No. 7496/Del/2019 : Asstt. Year : 2015-16 Urban Improvement Co. (P) Ltd., Vs Income Tax Officer, C/O Raj Kumar & Associates, Ca, Ward-27(2), L-7A(Lgf), South Extn., Part-Ii, New Delhi New Delhi-110049 (Appellant) (Respondent) Pan No. Aaacu1004F Assessee By : Sh. Raj Kumar Gupta, Ca Revenue By : Sh. Saras Kumar, Sr. Dr Date Of Hearing: 20.01.2020 Date Of Pronouncement: 07.02.2020

For Appellant: Sh. Raj Kumar Gupta, CAFor Respondent: Sh. Saras Kumar, Sr. DR

Section 115JSection 142(1)Section 143(2)Section 43C

…eliance is also being placed in the order of the Co-ordinate Bench of ITAT in the case of CBS International Projects Pvt. Ltd. Vs ACIT, New Delhi in ITA No. 144/Del/2019 and order of the Hon’ble Jurisdictional High Court in the case of Best Plastics Pvt. Ltd. 295 ITR 256 wherein it was held that the assessment order passed by the Assessing Officer disregarding the instructions of the CBDT are liable to the set aside and no substantial of law arises. The said judgment relied upon the decision of Hon’ble Supreme Court in the case of Commissioner of Customs Vs Indian Oil Corporation and also the judgment of Hon’ble…

NITIN BHIMSEN AGARWAL,PUNE vs. ITO, WARD 9(1), PUNE

In the result, both the appeals of the assessee are partly allowed

ITA 638/PUN/2013[2009-10]Status: DisposedITAT Pune04 Sept 2019AY 2009-10

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri N. Ashok Babu

Section 143(3)

…t the said decision has been approved by the Hon’ble High Court of Andhra Pradesh in CIT Vs. Smt. Nayana P. Dedhia (2004) 270 ITR 572 (AP). Further, he referred to the ratio laid down by the Hon’ble High Court of Delhi in CIT Vs. Best Plastics (P) Ltd. (2007) 295 ITR 256 (Del) for the proposition that where the guidelines are laid down for selection of cases for scrutiny and if the case of the assessee was taken up for scrutiny in violation of CBDT Instructions, then the assessment order has to be set aside. He further referred to the decision of Hon’ble Bombay High Court in Bombay Cloth Syndicate Vs. CIT (1995)…

SURENDRA BHIMSEN AGARWAL,PUNE vs. ASST. CIT, CIRCLE-8, PUNE

In the result, both the appeals of the assessee are partly allowed

ITA 637/PUN/2013[2009-10]Status: DisposedITAT Pune04 Sept 2019AY 2009-10

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri N. Ashok Babu

Section 143(3)

NILESH VASANT SHENDE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee is allowed

ITA 670/PUN/2016[2009-10]Status: DisposedITAT Pune28 Jun 2019AY 2009-10

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.670/Pun/2016 नििाारण वषा / Assessment Year : 2009-10 Shri Nilesh Vasant Shende, Mzsk & Associates Chartered Accountants, Level-3, Business Bay, Plot No.84, Wellesley Road, Near Rto, Pune-411 001. Pan : Anxps3098L .......अऩीऱाथी / Appellant बिाम / V/S.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Vishwas Mundhe

Section 143(2)

…t the said decision has been approved by the Hon‟ble High Court of Andhra Pradesh in CIT Vs. Smt. Nayana P. Dedhia (2004) 270 ITR 572 (AP). Further, he referred to the ratio laid down by the Hon‟ble High Court of Delhi in CIT Vs. Best Plastics (P) Ltd. (2007) 295 ITR 256 (Del) for the proposition that where the guidelines are laid down for selection of cases for scrutiny and if the case of the assessee was taken up for scrutiny in violation of CBDT Instructions, then the assessment order has to be set aside. He further referred to the decision of Hon‟ble Bombay High Court in Bombay Cloth Syndicate Vs. CIT (1995)…

RADHE RADHE LABOUR CO-OP SOCIETY LTD,,JALNA vs. INCOME-TAX OFFICER, WARD - 1,, JALNA

In the result, both the appeals of assessee are allowed

ITA 1590/PUN/2018[2015-16]Status: DisposedITAT Pune28 Mar 2019AY 2015-16

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1589/Pun/2018 यििाारण वषा / Assessment Year : 2015-16

For Appellant: Shri K. SrinivasanFor Respondent: Shri M.K. Verma

Section 142(1)Section 143(3)Section 80PSection 80P(2)(a)

LOKESH SADASHIV SHETTY,,AHMEDNAGAR vs. INCOME-TAX OFFICER, WARD - 2,, AHMEDNAGAR

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

ITA 741/PUN/2018[2014-15]Status: DisposedITAT Pune20 Feb 2019AY 2014-15

For Appellant: Smt. Deepa KhareFor Respondent: Shri M. K. Verma

Section 244ASection 264

…आयकर अपीलीय अिधकरण, पुणे "यायपीठ “एक-सद"य मामला” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE "ी डी. क"णाकरा राव, लेखा सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM आयकर अपील सं. / ITA No.741/PUN/2018 िनधा"रण वष" / Assessment Year : 2014-15 Lokesh Sadashiv Shetty, 103, Green Park, Bhistbagh, Behind Savedi Bus Stop, Sadevi, Ahmednagar-414003. अपीलाथ"/Appellant PAN : CJEPS0054H …. Vs. ITO, Ward-2, …. ""थ" / Respondent Ahmednagar. अपीलाथ" क" ओर से / Appellant by : Smt. Deepa Khare ""थ" की ओर से / Respondent by : Shri M. K. Verma सुनवाई क" तारीख / घोषणा क" तारीख / Date of Hearing : 14.02.2019…

SHRI.DHAWAL SINGH MOHITE PATIL SAHAKARI DUDH UTPADAK SANSTHA LTD,,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 1,, SOLAPUR

In the result, all the ten appeals of the respective assessees are partly allowed

ITA 1535/PUN/2018[2014-15]Status: DisposedITAT Pune08 Feb 2019AY 2014-15

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

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