Dr. Prabhu Dayal Yadav v. CIT

89 Taxmann.com 126High Court2018#5619 most cited

What is Dr. Prabhu Dayal Yadav v. CIT authority for?

Additional evidence, if in the interest of proper adjudication, can be admitted, leading to the admission of the matter and setting it aside to the Assessing Officer for examination and decision, provided a reasonable opportunity is given to the assessee.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2024.

Also referred to as

Dr. Prabhu Dayal Yadav v. CIT · additional evidence · admission of evidence · interest of proper adjudication · set aside to AO · reasonable opportunity · remand to AO

Also reported as

253 Taxmann 191

Sections most often in play

Section 115BBESection 143(3)Section 145(3)Section 234ASection 234BSection 234CSection 68Section 132

Issues it is cited on

section 23(3)section 66section 158bcrejection of books of accountsection 260section 260asection 145(3)best judgment assessmentinterest u/s 234amercantile system of accountingsection 40a(3)section 145

Judgments citing Dr. Prabhu Dayal Yadav v. CIT

Khoobsoorat Fabrics Pvt Ltd., New Delhi vs. ITO Ward 14(3), New Delhi

Appeal are allowed

ITA 428/DEL/2024[2017-18]Status: DisposedITAT Delhi11 Sept 2024AY 2017-18

Bench: Shri Kul Bharat[Assessment Year: 2017-18

Section 115BSection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year: 2017-18 M/s Khoobsoorat Fabrics Pvt. Ltd., Vs Income-tax Officer, Plot no. 122, Ist Floor, Ward-14(3), Delhi. Patparganj Industrial Area, Delhi-110092. PAN- AAACK 3072 B APPELLANT RESPONDENT Appellant by Shri Gautam Jain, Adv.; & Shri Lalit Mohan, CA Respondent by Shri Sanjay Kumar, Sr. DR Date of hearing 14.08.2024 Date of pronouncement 11.08.2024 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeal…

Priyanka Surana, Jaipur vs. ITO Ward 5(1), Jaipur

In the result, the appeal of the assesee is allowed

ITA 102/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 May 2024AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Sharwan Kumar Gupta, AdvFor Respondent: Smt. Monisha Choudhary, Addl. CIT-DR
Section 115BSection 142(1)Section 143(2)Section 143(3)Section 234ASection 68

…1 MS. PRIYANKA SURANA VS ITO, WARD 5(1), JAIPUR आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 102/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 Ms. Priyanka Surana cuke The ITO Vs. 201, Sterling Apartment, B-6-B Ward 5 (1) Prithviraj Road, C-Scheme Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAZPS 1109 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sharwan Kumar Gupta, Adv. jktLo dh v…

Balaji Jewellers, Jaipur vs. ACIT CC -4, Jaipur

In the result, the appeal of the assessee is allowed

ITA 433/JPR/2023[2018-19]Status: DisposedITAT Jaipur04 Jan 2024AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Shri Ajay Malik, CIT
Section 115BSection 132Section 133ASection 139(1)Section 142Section 143(2)Section 143(3)Section 145(3)Section 234ASection 68

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jhlanhi xkslkbZ]U;kf;d lnL; ,o aJhjkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 433/JP/2023 fu/kZkj.ko"kZ@Assessment Year : 2018-19 cuke Balaji Jewellers The ACIT G-5, Siddhi Vinayak Complex Vs. Central Circle-4 Maniram Ji Ki Kothi, Haldiyon Ka Rasta Jaipur Jaipur 302 003 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAOFB 3695 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Shrawan Kumar Gu…

Rukmani Jewellers Private Limited, Jaipur vs. DCIT Cir.-4 Jaipur, Jaipur

In the result, the appeal of the assessee is allowed

ITA 539/JPR/2023[2017-18]Status: DisposedITAT Jaipur20 Dec 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta (Adv.)For Respondent: Shri A. S. Nehra (Addl. CIT) a
Section 115BSection 143(2)Section 143(3)Section 145(3)Section 234ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 539/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Rukmani Jewellers Private DCIT, Limited, Vidhyadhar Nagar, Vs. Circle-04, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECR 6786 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shrawan Kumar Gupta (Adv.), Shri S. L. Jain (Adv.)…

Vishal Builders, Raipur vs. Assistant Commissioner of Income Tax, Circle-3(1), Raipur

ITA 263/RPR/2023[2013-14]Status: DisposedITAT Raipur30 Nov 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.263/Rpr/2023 "नधा"रण वष" / Assessment Year : 2013-14 Vishal Builders 7/619, Gawri Bhawan, Fafadih Naka, Raipur-492001(C.G.) Pan : Aaefv1401G .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle 3(1), Raipur, C.G.

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(2)Section 143(3)Section 145(3)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.263/RPR/2023 "नधा"रण वष" / Assessment Year : 2013-14 Vishal Builders 7/619, Gawri Bhawan, Fafadih Naka, Raipur-492001(C.G.) PAN : AAEFV1401G .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle 3(1), Raipur, C.G. ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 04.09.2023 घोषणा क" तार"ख / D…

Nitin Girls Senior Secondary School, Jaipur vs. ITO, Exempton Ward-1, Jaipur

In the result, the appeals of the assessee is allowed for statistical purposes in all the cases

ITA 183/JPR/2022[2016-17]Status: DisposedITAT Jaipur31 Oct 2022AY 2016-17
For Appellant: Shri R.S. Poonia (C.A.)For Respondent: Shri A.S. Nehra(Addl. CIT)
Section 10(23)(iiid)Section 11Section 12ASection 143(2)Section 143(3)Section 156Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 183/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke Nitin Girls Senior Secondary School ITO, Exemption, Vs. 1,970, Barkat Nagar Tonk Phatak, Ward-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACTN 1914 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri R.S. Poonia (C.A.) jktLo dh vks…

Bhagwan Singh Poswal, Jaipur vs. Income Tax Office, Ward 1(4), Jaipur

In the result, the appeals of the assessee is allowed for statistical purposes

ITA 266/JPR/2020[2011-12]Status: DisposedITAT Jaipur31 Oct 2022AY 2011-12

Bench: Or During The Course Of The Hearing Of The Appeal.”

For Appellant: Shri Bhagwan Singh Poswal (Self)For Respondent: Ms. Runi pal (Addl.CIT) a
Section 143(1)Section 143(2)Section 144Section 156Section 234ASection 271(1)(c)Section 68Section 80C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 266/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 cuke Bhagwan Singh Poswal ITO, 1 Mahaveer Nagar-A, Vs. Ward-1(4), Jaipur. Muhana Road, Opp. V.T. Road, Mansarover, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIPPP2375N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Bhagwan Singh Poswal (Se…

Deputy Commissioner of Income Tax, ( Central)-2, Raipur vs. Shri Sanjay Kumar Agrawal, Raipur

In the result, both appeals of the revenue are dismissed

ITA 179/RPR/2019[2015-16]Status: DisposedITAT Raipur20 Sept 2022AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.169 & 179/Rpr/2019 (ननधाारण वषा / Assessment Year : 2015-2016 & 2016-2017) Acit-2, Raipur Vs Shri Sanjay Kumar Agrawal, Shri Shyam Tower, Kavita Nagar, Main Road, Avanti Vihar, Raipur Pan No. : Afdpa 6944 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Shri P.K.Mishra, CIT-DR
Section 132Section 145(3)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA No.169 & 179/RPR/2019 (ननधाारण वषा / Assessment Year : 2015-2016 & 2016-2017) ACIT-2, Raipur Vs Shri Sanjay Kumar Agrawal, Shri Shyam Tower, Kavita Nagar, Main Road, Avanti Vihar, Raipur PAN No. : AFDPA 6944 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue by : Shri P.K.Mishra, CIT-DR ननधााररती की ओर से /Assessee by : Shri Veekaas S Sharma, CA…

Assistant Commissioner of Income Tax (Central)-2, Raipur vs. Shri Sanjay Kumar Agrawal, Raipur

In the result, both appeals of the revenue are dismissed

ITA 169/RPR/2019[2016-17]Status: DisposedITAT Raipur20 Sept 2022AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.169 & 179/Rpr/2019 (ननधाारण वषा / Assessment Year : 2015-2016 & 2016-2017) Acit-2, Raipur Vs Shri Sanjay Kumar Agrawal, Shri Shyam Tower, Kavita Nagar, Main Road, Avanti Vihar, Raipur Pan No. : Afdpa 6944 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Shri P.K.Mishra, CIT-DR
Section 132Section 145(3)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA No.169 & 179/RPR/2019 (ननधाारण वषा / Assessment Year : 2015-2016 & 2016-2017) ACIT-2, Raipur Vs Shri Sanjay Kumar Agrawal, Shri Shyam Tower, Kavita Nagar, Main Road, Avanti Vihar, Raipur PAN No. : AFDPA 6944 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue by : Shri P.K.Mishra, CIT-DR ननधााररती की ओर से /Assessee by : Shri Veekaas S Sharma, CA…

Municipal Corporation Jaipur, Jaipur vs. Joint CIT(OSD)(TDS), Jaipur

In the result, the appeals of the assessee is allowed for statistical purposes in all the cases

ITA 229/JPR/2022[2013-14 Quarter4]Status: DisposedITAT Jaipur29 Aug 2022
For Appellant: Shri Ajay Agarwal (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a
Section 133ASection 194CSection 201(1)Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 226 to 229/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2013-14 (Quarter 1 to 4) Joint CIT cuke Municipal Corporation JaipurJNN Head Office Deen Dayal Upadhyay Bhawan, Vs. (OSD) (TDS), Tonk Road Lal Kothi, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALM 1327 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls…

Municipal Corporation Jaipur, Jaipur vs. Joint CIT(OSD)(TDS), Jaipur

In the result, the appeals of the assessee is allowed for statistical purposes in all the cases

ITA 228/JPR/2022[2013-14 Quarter 3]Status: DisposedITAT Jaipur29 Aug 2022
For Appellant: Shri Ajay Agarwal (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a
Section 133ASection 194CSection 201(1)Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 226 to 229/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2013-14 (Quarter 1 to 4) Joint CIT cuke Municipal Corporation JaipurJNN Head Office Deen Dayal Upadhyay Bhawan, Vs. (OSD) (TDS), Tonk Road Lal Kothi, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALM 1327 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls…

Municipal Corporation Jaipur, Jaipur vs. Joint CIT(OSD)(TDS), Jaipur

In the result, the appeals of the assessee is allowed for statistical purposes in all the cases

ITA 227/JPR/2022[2013-14 Quarter 2]Status: DisposedITAT Jaipur29 Aug 2022
For Appellant: Shri Ajay Agarwal (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a
Section 133ASection 194CSection 201(1)Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 226 to 229/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2013-14 (Quarter 1 to 4) Joint CIT cuke Municipal Corporation JaipurJNN Head Office Deen Dayal Upadhyay Bhawan, Vs. (OSD) (TDS), Tonk Road Lal Kothi, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALM 1327 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls…

Municipal Corporation Jaipur, Jaipur vs. Joint CIT(OSD) (TDS), Jaipur

In the result, the appeals of the assessee is allowed for statistical purposes in all the cases

ITA 226/JPR/2022[2013-14 Quarter 1]Status: DisposedITAT Jaipur29 Aug 2022
For Appellant: Shri Ajay Agarwal (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a
Section 133ASection 194CSection 201(1)Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 226 to 229/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2013-14 (Quarter 1 to 4) Joint CIT cuke Municipal Corporation JaipurJNN Head Office Deen Dayal Upadhyay Bhawan, Vs. (OSD) (TDS), Tonk Road Lal Kothi, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALM 1327 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls…

Assistant Commissioner of Income Tax Circle-1(1), Raipur vs. M/S Sanjay Agrawal, Raipur

ITA 82/RPR/2018[2013-14]Status: DisposedITAT Raipur09 Jun 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 82/Rpr/2018 Co No.05/Rpr/2018 "नधा"रण वष" / Assessment Year : 2013-14 The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Sanjay Agrawal 35-36, Millenium Plaza, G. E. Road, Raipur (C.G.) Pan : Aapfs0532E ……""यथ" / Respondent Assessee By : Shri Veekaas S. Sharma, Ar Revenue By : Shri G.N Singh, Dr सुनवाई क" तार"ख / Date Of Hearing : 24.05.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.06.2022

For Appellant: Shri Veekaas S. Sharma, ARFor Respondent: Shri G.N Singh, DR
Section 143(2)Section 143(3)Section 145

…आयकरअपील"यअ"धकरण"यायपीठरायपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI RATHOD KAMLESH JAYANTBHAI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 82/RPR/2018 CO No.05/RPR/2018 "नधा"रण वष" / Assessment Year : 2013-14 The Assistant Commissioner of Income Tax, Circle-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Sanjay Agrawal 35-36, Millenium Plaza, G. E. Road, Raipur (C.G.) PAN : AAPFS0532E ……""यथ" / Respondent Assessee by : Shri Veekaas S. Sharma, AR Revenue by : Shri G.N Singh, DR सुनवाई क" तार"ख / Date of…

The Assistant Commissioner of Income Tax (Central)-2, Raipur vs. Shri Sanjay Kumar Agrawal, Raipur

ITA 43/RPR/2018[2014-15]Status: DisposedITAT Raipur31 May 2022AY 2014-15

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 43/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15

For Appellant: Shri Veekaas S. Sharma, ARFor Respondent: Shri P.K Mishra, CIT DR
Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 245D(4)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI RATHOD KAMLESH JAYANTBHAI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 43/RPR/2018 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner of Income Tax, (Central)-2, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. Sri Sanjay Kumar Agarwal L-24, Avanti vihar, Raipur (C.G.) PAN : AFDPA6944B ……""यथ" / Respondent Assessee by : Shri Veekaas S. Sharma, AR Revenue by : Shri P.K Mishra, CIT DR सुनवाई क" तार"ख / Date of Hearing : 24.05.…

The Assistant Commissioner of Income Tax(Central)-2, Raipur vs. M/S Radheshyam Agrawal, Raipur

ITA 42/RPR/2018[2014-15]Status: DisposedITAT Raipur31 May 2022AY 2014-15

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 42/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income Tax, (Central)-2, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Radheshyam Agarwal L-24, Avanti Vihar, Raipur (C.G.) Pan : Aacfr8916J ……""यथ" / Respondent

For Appellant: Shri Veekaas S. Sharma, ARFor Respondent: Shri P.K Mishra, DR
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 245D(4)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI RATHOD KAMLESH JAYANTBHAI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 42/RPR/2018 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner of Income Tax, (Central)-2, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Radheshyam Agarwal L-24, Avanti vihar, Raipur (C.G.) PAN : AACFR8916J ……""यथ" / Respondent Assessee by : Shri Veekaas S. Sharma, AR Revenue by : Shri P.K Mishra, DR सुनवाई क" तार"ख / Date of Hearing :24.05.2022 घो…

Mahavir Soni, Kishangarh, Dist. Ajmer vs. ITO, Ward 2(3), Alwar

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

ITA 245/JPR/2021[2017-18]Status: DisposedITAT Jaipur30 Mar 2022AY 2017-18
For Appellant: Shri Kranti Mehta (C.A.)For Respondent: Smt. Runi Pal (Addl. CIT) a
Section 142Section 142(1)Section 144Section 144(1)Section 271Section 271(1)(b)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 245/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2017-18 ITO, cuke Shri Mahavir Soni S/o Shri Bhanwar Lal Soni Vs. Ward-2(3), Alwar. Arpit Marbles, Industrial Area, Madanganj, Kishangarh, Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACTPS 0818 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Kra…

The ACIT, Circle - 1(1), Visakhapatnam vs. G. Atchutarama Raju, Visakhapatnam

In the result, appeal of the revenue is dismissed

ITA 398/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam16 Mar 2022AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.398/Viz/2014 (ननधधारण वर्ा / Assessment Year : 2010-11) Asst.Commissioner Of Vs. Dr. G.Atchutarama Raju Income Tax D.No.14-37/29, Circle-1(1) Krishna Ivf Centre Visakhapatnam Krishna Nagar, Visakhapatnam [Pan : Aaspg3950H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.44/Viz/2014 (Arising Out Of Ita No.398/Viz/2014) (ननधधारण वर्ा / Assessment Year : 2010-11) Dr. G.Atchutarama Raju Vs. Asst.Commissioner Of D.No.14-37/29, Income Tax Krishna Ivf Centre Circle-1(1) Krishna Nagar, Visakhapatnam Visakhapatnam [Pan : Aaspg3950H] अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Mn Murthy Naik, Cit, Dr सुनवधई की तधरीख / Date Of Hearing 16.02.2022 : घोर्णध की तधरीख/Date Of Pronouncement : 16.03.2022 आदेश /O R D E R Per Shri Balakrishnan Sthis Appeal Is Filed By The Revenue Against The Order Of Commissioner Of Income Tax (Appeals) [Cit(A)], Visakhapatnam In Ita No.0240/2013-14/Addl.Cit R-1/Vsp/2013-14 Dated 28.03.2014 U/S 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri MN Murthy Naik, CIT, DR
Section 131Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 2

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.398/Viz/2014 (ननधधारण वर्ा / Assessment Year : 2010-11) Asst.Commissioner of Vs. Dr. G.Atchutarama Raju Income Tax D.No.14-37/29, Circle-1(1) Krishna IVF Centre Visakhapatnam Krishna Nagar, Visakhapatnam [PAN : AASPG3950H] (अपीलार्थी/ Appella…

Mr. Pramod Kumar Khandelwal, Agra vs. Dy.C.I.T.-1, Agra

The appeals of the assessee are allowed in the terms indicated

ITA 201/AGR/2016[2010-11]Status: DisposedITAT Agra12 Apr 2021AY 2010-11

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A Nos. 200 & 201/Agra/2016 (ASSESSMENT YEARs-2011-12& 2010-11) Mr. Pramod Kumar Khandelwal, Vs.. DCIT-1, Prop. M/s Mahalaxmi Industries Agra. (Electricals), 27/3, Pt. Moti Lal Nehru Road, Agra. PAN:ACXPK7647Q (Assessee) (Revenue) Assessee by Shri P. K. Sahegal, AR. Revenue by Smt. Sita Srivastava, Sr. DR. Date of Hearing 24.03.2021 Date of Pronouncement 12.04.2021 ORDER Per, Dr. M.L. Meena, A.M.: Both the captioned appeals have been filed by the assessee against the o…

Mr. Pramod Kumar Khandelwal, Agra vs. Dy.C.I.T.-1, Agra

The appeals of the assessee are allowed in the terms indicated

ITA 200/AGR/2016[2011-12]Status: DisposedITAT Agra12 Apr 2021AY 2011-12

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A Nos. 200 & 201/Agra/2016 (ASSESSMENT YEARs-2011-12& 2010-11) Mr. Pramod Kumar Khandelwal, Vs.. DCIT-1, Prop. M/s Mahalaxmi Industries Agra. (Electricals), 27/3, Pt. Moti Lal Nehru Road, Agra. PAN:ACXPK7647Q (Assessee) (Revenue) Assessee by Shri P. K. Sahegal, AR. Revenue by Smt. Sita Srivastava, Sr. DR. Date of Hearing 24.03.2021 Date of Pronouncement 12.04.2021 ORDER Per, Dr. M.L. Meena, A.M.: Both the captioned appeals have been filed by the assessee against the o…

Dr. Prabhu Dayal Yadav v. CIT (89 Taxmann.com 126) — Cited in 21 Judgments | BharatTax