E.N. Gopakumar v. CIT (Central)

244 Taxmann 21High Court2017#5391 most cited

What is E.N. Gopakumar v. CIT (Central) authority for?

Assessment proceedings initiated under Section 153A(1)(a) can result in additions against the assessee, even without incriminating material found during a search under Section 132, provided the notice under Section 153A(1)(a) was validly issued.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Also referred to as

E.N. Gopakumar v. CIT · Section 153A · Section 132 · search and seizure assessment · incriminating material · assessment proceedings · additions without evidence · Kerala High Court

Also reported as

293 CTR 45075 Taxmann.com 250

Judgments citing E.N. Gopakumar v. CIT (Central)

ALTOS IT SOLUTIONS AND SERVICES INC.,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 6841/MUM/2017[2014-15]Status: DisposedITAT Mumbai01 Mar 2023AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleatos It Solutions & Services Inc V. Dcit (It)-1(1)(2) C/O. Atos India Pvt. Ltd., Scindia House, Room No. 117 Plant No. 5, Godrej & Boyce Mfg., Co. Ltd. Mumbai-400038 Pirojshanagar, Lbs Marg, Vikhroli (W) Mumbai - 400097 Pan: Aajca8823F (Appellant) (Respondent) Assessee Represented By : Shri Dhanesh Bafna Ms. Chandani Shah Kinjal Patel & Yogesh Malpani Department Represented By : Shri Richa Gulati

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Atos IT Solutions and Services Inc v. DCIT (IT)-1(1)(2) C/o. Atos India Pvt. Ltd., Scindia House, Room No. 117 Plant No. 5, Godrej & Boyce Mfg., Co. Ltd. Mumbai-400038 Pirojshanagar, LBS Marg, Vikhroli (W) Mumbai - 400097 PAN: AAJCA8823F (Appellant) (Respondent) Assessee Represented by : Shri Dhanesh Bafna Ms. Chandani Shah Kinjal Patel & Yogesh Malpani Department Represented by : Shri Richa Gulati Date of Hearing : 02.12.2022 Date of Pronouncement : 01.03.2…

ACIT,CC-4, JAIPUR vs. SHRI RAMESH KUMAR MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 165/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,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. 164 & 165/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2010-11 & 2011-12 cuke The Assistant Commissioner of Shri Ramesh Kumar Mantri Income-tax, Vs. 211, Laxmi Complex, M.I. Central Circle-4, Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACTPM 0737 H vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 15 & 16/JP/2020 (Arising…

ACIT,CC-4, JAIPUR vs. SHRI RAMESH KUMAR MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 164/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,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. 164 & 165/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2010-11 & 2011-12 cuke The Assistant Commissioner of Shri Ramesh Kumar Mantri Income-tax, Vs. 211, Laxmi Complex, M.I. Central Circle-4, Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACTPM 0737 H vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 15 & 16/JP/2020 (Arising…

ACIT, CC-4, JAIPUR vs. SHRI MUKESH JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 162/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,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. 164 & 165/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2010-11 & 2011-12 cuke The Assistant Commissioner of Shri Ramesh Kumar Mantri Income-tax, Vs. 211, Laxmi Complex, M.I. Central Circle-4, Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACTPM 0737 H vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 15 & 16/JP/2020 (Arising…

ACIT, CC-4, JAIPUR vs. SHRI MUKESH JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 161/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,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. 164 & 165/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2010-11 & 2011-12 cuke The Assistant Commissioner of Shri Ramesh Kumar Mantri Income-tax, Vs. 211, Laxmi Complex, M.I. Central Circle-4, Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACTPM 0737 H vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 15 & 16/JP/2020 (Arising…

ACIT, CC-4, JAIPUR vs. SMT. SANGEETA MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 160/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…ts were the Hon'ble Allahabad High Court in the case of CIT v. Raj Kumar Arora [2014] 52 taxmann.com 172/367 ITR 517 and the Hon'ble Kerala High Court in the cases of E.N. Gopakumar v. CIT (Central) [2016] 75 taxmann.com 215/[2017] 244 Taxman 21/390 ITR 131/293 CTR 450 and DR. A. V. Sreekumar v. CIT [2018] 90 taxmann.com 355/253 Taxman 428/404 ITR 642. The ratio decidendi in the case of Kabul Chawla (supra) was that "the completed assessments can be interfered with by the Assessing Officer while making assessment under section 153A of the Act only on the basis of some incriminating material unearthed during…

ACIT, CC-4, JAIPUR vs. SMT. ASHA JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 159/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…ts were the Hon'ble Allahabad High Court in the case of CIT v. Raj Kumar Arora [2014] 52 taxmann.com 172/367 ITR 517 and the Hon'ble Kerala High Court in the cases of E.N. Gopakumar v. CIT (Central) [2016] 75 taxmann.com 215/[2017] 244 Taxman 21/390 ITR 131/293 CTR 450 and DR. A. V. Sreekumar v. CIT [2018] 90 taxmann.com 355/253 Taxman 428/404 ITR 642. The ratio decidendi in the case of Kabul Chawla (supra) was that "the completed assessments can be interfered with by the Assessing Officer while making assessment under section 153A of the Act only on the basis of some incriminating material unearthed during…

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 156/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,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. 164 & 165/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2010-11 & 2011-12 cuke The Assistant Commissioner of Shri Ramesh Kumar Mantri Income-tax, Vs. 211, Laxmi Complex, M.I. Central Circle-4, Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACTPM 0737 H vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 15 & 16/JP/2020 (Arising…

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 153/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…ts were the Hon'ble Allahabad High Court in the case of CIT v. Raj Kumar Arora [2014] 52 taxmann.com 172/367 ITR 517 and the Hon'ble Kerala High Court in the cases of E.N. Gopakumar v. CIT (Central) [2016] 75 taxmann.com 215/[2017] 244 Taxman 21/390 ITR 131/293 CTR 450 and DR. A. V. Sreekumar v. CIT [2018] 90 taxmann.com 355/253 Taxman 428/404 ITR 642. The ratio decidendi in the case of Kabul Chawla (supra) was that "the completed assessments can be interfered with by the Assessing Officer while making assessment under section 153A of the Act only on the basis of some incriminating material unearthed during…

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 152/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

…ts were the Hon'ble Allahabad High Court in the case of CIT v. Raj Kumar Arora [2014] 52 taxmann.com 172/367 ITR 517 and the Hon'ble Kerala High Court in the cases of E.N. Gopakumar v. CIT (Central) [2016] 75 taxmann.com 215/[2017] 244 Taxman 21/390 ITR 131/293 CTR 450 and DR. A. V. Sreekumar v. CIT [2018] 90 taxmann.com 355/253 Taxman 428/404 ITR 642. The ratio decidendi in the case of Kabul Chawla (supra) was that "the completed assessments can be interfered with by the Assessing Officer while making assessment under section 153A of the Act only on the basis of some incriminating material unearthed during…

ACIT CENTRAL CIRCLE 2 (1) INVESTIGATION WING, CHENNAI vs. M/S G TECH STONE LTD, CHENNAI

The appeal stand allowed for statistical purposes

ITA 583/CHNY/2018[2010-11]Status: DisposedITAT Chennai05 Apr 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…ance with law, vide Its order in ITA No, 897 & 898/Mds/2017 dated -24-08-2017 for the assessment years 2007-08 & 2008-09. 5.2. The Id. CIT(A) ought to have considered the decision of the Hon'ble Kerala High Court in the case of E.N. Gopakumar Vs CIT, Central, 75 Taxmann.com 250, wherein it has been held that assessment proceedings generated by issuance of a notice under section 153A(l)(a) can be concluded against the interest of assessee including making additions even without any incriminating material being available against assessee in search u/s.132 on the basis of which notice was issued u/s.153(1)(a). 5.3.…

ACIT CENTRAL CIRCLE 2 (1) INVESTIGATION WING, CHENNAI vs. M/S G TECH STONE LTD, CHENNAI

The appeal stand allowed for statistical purposes

ITA 582/CHNY/2018[2009-10]Status: DisposedITAT Chennai05 Apr 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…ance with law, vide Its order in ITA No, 897 & 898/Mds/2017 dated -24-08-2017 for the assessment years 2007-08 & 2008-09. 5.2. The Id. CIT(A) ought to have considered the decision of the Hon'ble Kerala High Court in the case of E.N. Gopakumar Vs CIT, Central, 75 Taxmann.com 250, wherein it has been held that assessment proceedings generated by issuance of a notice under section 153A(l)(a) can be concluded against the interest of assessee including making additions even without any incriminating material being available against assessee in search u/s.132 on the basis of which notice was issued u/s.153(1)(a). 5.3.…

ACIT CENTRAL CIRCLE 2 (1) INVESTIGATION WING, CHENNAI vs. M/S G TECH STONE LTD, CHENNAI

The appeal stand allowed for statistical purposes

ITA 581/CHNY/2018[2008-09]Status: DisposedITAT Chennai05 Apr 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…ance with law, vide Its order in ITA No, 897 & 898/Mds/2017 dated -24-08-2017 for the assessment years 2007-08 & 2008-09. 5.2. The Id. CIT(A) ought to have considered the decision of the Hon'ble Kerala High Court in the case of E.N. Gopakumar Vs CIT, Central, 75 Taxmann.com 250, wherein it has been held that assessment proceedings generated by issuance of a notice under section 153A(l)(a) can be concluded against the interest of assessee including making additions even without any incriminating material being available against assessee in search u/s.132 on the basis of which notice was issued u/s.153(1)(a). 5.3.…

ACIT CENTRAL CIRCLE 2 (1) INVESTIGATION WING, CHENNAI vs. M/S G TECH STONE LTD, CHENNAI

The appeal stand allowed for statistical purposes

ITA 580/CHNY/2018[2007-08]Status: DisposedITAT Chennai05 Apr 2022AY 2007-08

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…ance with law, vide Its order in ITA No, 897 & 898/Mds/2017 dated -24-08-2017 for the assessment years 2007-08 & 2008-09. 5.2. The Id. CIT(A) ought to have considered the decision of the Hon'ble Kerala High Court in the case of E.N. Gopakumar Vs CIT, Central, 75 Taxmann.com 250, wherein it has been held that assessment proceedings generated by issuance of a notice under section 153A(l)(a) can be concluded against the interest of assessee including making additions even without any incriminating material being available against assessee in search u/s.132 on the basis of which notice was issued u/s.153(1)(a). 5.3.…

G-TECH STONE LTD.,CHENNAI vs. ACIT CORPORATE CIRCLE 2(1), CHENNAI

The appeal stand allowed for statistical purposes

ITA 539/CHNY/2018[2013-14]Status: DisposedITAT Chennai05 Apr 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…ance with law, vide Its order in ITA No, 897 & 898/Mds/2017 dated -24-08-2017 for the assessment years 2007-08 & 2008-09. 5.2. The Id. CIT(A) ought to have considered the decision of the Hon'ble Kerala High Court in the case of E.N. Gopakumar Vs CIT, Central, 75 Taxmann.com 250, wherein it has been held that assessment proceedings generated by issuance of a notice under section 153A(l)(a) can be concluded against the interest of assessee including making additions even without any incriminating material being available against assessee in search u/s.132 on the basis of which notice was issued u/s.153(1)(a). 5.3.…

G-TECH STONE LTD.,CHENNAI vs. ACIT CORPORATE CIRCLE 2(1), CHENNAI

The appeal stand allowed for statistical purposes

ITA 538/CHNY/2018[2012-13]Status: DisposedITAT Chennai05 Apr 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…ance with law, vide Its order in ITA No, 897 & 898/Mds/2017 dated -24-08-2017 for the assessment years 2007-08 & 2008-09. 5.2. The Id. CIT(A) ought to have considered the decision of the Hon'ble Kerala High Court in the case of E.N. Gopakumar Vs CIT, Central, 75 Taxmann.com 250, wherein it has been held that assessment proceedings generated by issuance of a notice under section 153A(l)(a) can be concluded against the interest of assessee including making additions even without any incriminating material being available against assessee in search u/s.132 on the basis of which notice was issued u/s.153(1)(a). 5.3.…

G-TECH STONE LTD.,CHENNAI vs. ACIT CORPORATE CIRCLE 2(1), CHENNAI

The appeal stand allowed for statistical purposes

ITA 537/CHNY/2018[2011-12]Status: DisposedITAT Chennai05 Apr 2022AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…ance with law, vide Its order in ITA No, 897 & 898/Mds/2017 dated -24-08-2017 for the assessment years 2007-08 & 2008-09. 5.2. The Id. CIT(A) ought to have considered the decision of the Hon'ble Kerala High Court in the case of E.N. Gopakumar Vs CIT, Central, 75 Taxmann.com 250, wherein it has been held that assessment proceedings generated by issuance of a notice under section 153A(l)(a) can be concluded against the interest of assessee including making additions even without any incriminating material being available against assessee in search u/s.132 on the basis of which notice was issued u/s.153(1)(a). 5.3.…

G-TECH STONE LTD.,CHENNAI vs. ACIT CORPORATE CIRCLE 2(1), CHENNAI

The appeal stand allowed for statistical purposes

ITA 3053/CHNY/2017[2008-09]Status: DisposedITAT Chennai05 Apr 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…ance with law, vide Its order in ITA No, 897 & 898/Mds/2017 dated -24-08-2017 for the assessment years 2007-08 & 2008-09. 5.2. The Id. CIT(A) ought to have considered the decision of the Hon'ble Kerala High Court in the case of E.N. Gopakumar Vs CIT, Central, 75 Taxmann.com 250, wherein it has been held that assessment proceedings generated by issuance of a notice under section 153A(l)(a) can be concluded against the interest of assessee including making additions even without any incriminating material being available against assessee in search u/s.132 on the basis of which notice was issued u/s.153(1)(a). 5.3.…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEER SERVICES PVT. LTD.,, KOLHAPUR

ITA 1241/PUN/2015[2005-06]Status: DisposedITAT Pune27 Feb 2019AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.1175/Pun/2015 "नधा"रण वष" / Assessment Year : 2005-06

For Appellant: Shri M.K. Kulkarni
Section 132Section 132(4)Section 139Section 143(3)Section 153ASection 80I

…आयकर अपील"य अ"धकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव,लेखा सद"य, एवं "ी "वकास अव"थी, "या"यक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.1175/PUN/2015 "नधा"रण वष" / Assessment Year : 2005-06 Laxmi Civil Engineering Services Pvt. Ltd. 1148E, Sykes Extension, Kolhapur-416 001. PAN : AAACL5602N …....अपीलाथ" / Appellant बनाम / V/s. The Asst. Commissioner of Income Tax, (Central) Circle, Kolhapur. ……""यथ" / Respondent आयकर अपील सं. / ITA Nos. 1241 to 1243/PUN/2015 "नधा"रण वष" / Assessment Years: 2005-06 t…

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

ITA 1175/PUN/2015[2005-06]Status: DisposedITAT Pune27 Feb 2019AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.1175/Pun/2015 "नधा"रण वष" / Assessment Year : 2005-06

For Appellant: Shri M.K. Kulkarni
Section 132Section 132(4)Section 139Section 143(3)Section 153ASection 80I

…आयकर अपील"य अ"धकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव,लेखा सद"य, एवं "ी "वकास अव"थी, "या"यक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.1175/PUN/2015 "नधा"रण वष" / Assessment Year : 2005-06 Laxmi Civil Engineering Services Pvt. Ltd. 1148E, Sykes Extension, Kolhapur-416 001. PAN : AAACL5602N …....अपीलाथ" / Appellant बनाम / V/s. The Asst. Commissioner of Income Tax, (Central) Circle, Kolhapur. ……""यथ" / Respondent आयकर अपील सं. / ITA Nos. 1241 to 1243/PUN/2015 "नधा"रण वष" / Assessment Years: 2005-06 t…

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E.N. Gopakumar v. CIT (Central) (244 Taxmann 21) — Cited in 22 Judgments | BharatTax