How many judgments cite Exports v. Deputy CIT?

67 judgments on BharatTax cite Exports v. Deputy CIT (240 ITR 224), spanning 2007 to 2025.

Which sections of the Income Tax Act does Exports v. Deputy CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 115JB, Section 132(1), Section 151.

Exports v. Deputy CIT

240 ITR 224High Court1999#1685 most cited

What is Exports v. Deputy CIT authority for?

When an assessment has been completed under section 143(3), reassessment proceedings initiated under section 147/148 are invalid if based merely on a change of opinion without fresh tangible material. The assessee's true and full disclosure during the original assessment restricts the Assessing Officer's power to reopen the assessment.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2007 to 2025.

Also referred to as

Adani Exports v. DCIT · Exports v. Deputy CIT · 240 ITR 224 · section 147 · section 148 · section 143(3) · reassessment validity · change of opinion · fresh tangible material · true and full disclosure · reopening of assessment

Sections most often in play

Section 143(3)Section 147 Section 148 Section 115JB Section 132(1)Section 151 Section 153A Section 2(22)(e)

Issues it is cited on

section 147(b)test of enduring benefit section 35dd section 72a true and full disclosure section 54ec section 115jaa section 2(31)section 147(a)section 39 within four years fresh tangible material

Judgments citing Exports v. Deputy CIT

Sh. Krishan Kumar Goyal, Chandigarh vs. DCIT, CC-1, Chandigarh

In the result, both the appeals of the assessee stand allowed

ITA 456/CHANDI/2019[2007-08]Status: DisposedITAT Chandigarh30 Oct 2019AY 2007-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 226/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 456/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Nikhil Goyal, AdvocateFor Respondent: Sh. Gulshan Raj, CIT DR

Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…e Hon’ble Supreme Court in that case was regarding the reopening of the assessment u/s. 147 of the Act. The Hon’ble Supreme Court held that the proposition of law laid down by the Hon’ble Gujarat High Court in the case of “Adani Exports v. Deputy CIT”, (1999) 240 ITR 224 (Guj) was not applicable in that case. In the ITA Nos. 226 & 456-Chd-2019 M/s Krishan Kumar Goyal, Chandigarh 6 case of “Adani Exports” (supra), where the assessment was made u/s. 143(3) of the Act, and the AO did not hold any belief that income had escaped assessment on account of erroneous computation, the re-opening u/s. 147 made merely on th…

Sh. Krishan Kumar Goyal, Chandigarh vs. DCIT, CC-1, Chandigarh

In the result, both the appeals of the assessee stand allowed

ITA 226/CHANDI/2019[2007-08]Status: DisposedITAT Chandigarh30 Oct 2019AY 2007-08

For Appellant: Shri Nikhil Goyal, AdvocateFor Respondent: Sh. Gulshan Raj, CIT DR

Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

Dharmender Kumar, New Delhi vs. ITO, Ward- 65(5), New Delhi

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 2728/DEL/2018[2008-09]Status: DisposedITAT Delhi16 Oct 2019AY 2008-09

Bench: Shri H.S. Sidhuassessment Year : 2008-09

For Appellant: Sh. Raj Kumar, CA & Sh. Sumit Goel, CAFor Respondent: Ms. Ekta Vishnoi, Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 69A

…o initiate proceedings under section 147 and failure to take steps under section 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings, even when intimation under section 143(1) has been issued ADANI EXPORTS v. DCIT[1999] 240 ITR 224 (Guj) distinguished. 5. Devi Electronics Pvt Ltd Vs ITO Bombay High Court 2017- TIQL-92-HC-MUM- II The likelihood of a different view when materials exist of forming a reasonable belief of escaped income, will not debar the AO from exercising his jurisdiction to assess the assessee on reopening notice. 6. Pranawa Leafin (P.) Ltd. Vs DCIT Bombay…

M/S. Hillman Properties Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, appeal of Assessee dismissed

ITA 6530/DEL/2014[2001-02]Status: DisposedITAT Delhi11 Oct 2019AY 2001-02

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Amit Goel, C.AFor Respondent: Ms. Rakhi Vimal, Sr. D.R

Section 133(6)Section 139(1)Section 147Section 148

…nitiate proceedings under section 147 and failure to take steps under section 143(3) will not render the Assessing Officer powerless to initiate reassessment, proceedings, even when intimation under section 143(1) has been issued. ADANI EXPORTS v. DCIT [1999] 240 ITR 224 (Guj) was distinguished.” 5.3. Judgment of Hon’ble Delhi High Court in the case of A.G. Holdings Pvt. Ltd., vs. ITO 21 taxmann.com 34 [Del.] [HC] in which it was held as under : “Where held that there is no requirement of law that reasons recorded for initiating reassessment procedure, should also accompany notice issued under section 148.” 16…

DCIT, New Delhi vs. M/S. Senorita Enterprises Pvt. Ltd., New Delhi

ITA 5388/DEL/2015[2007-08]Status: DisposedITAT Delhi26 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

For Appellant: Sh. Yogesh Jagia, AdvFor Respondent: Sh. Amit Katoch, Sr. DR

Section 131(1)Section 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 151(2)Section 68

…initiate proceedings under section 147 and failure to take steps under section 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings, even when intimation under section 143(1) has been issued. ADANI EXPORTS v. DCIT[1999] 240 ITR 224 (Guj) was distinguished. 11 Yuvraj v. Union of lndia[315 ITR 841 (Bom) where Hon’ble Court held that points not decided while passing assessment order under section 143(3) was not a case of change of opinion. It was held that assessment was reopened validly. 12. CIT vs. Madhya Bharat Energy Corporation Ltd. 245 CTR 35 (Delhi) High Court. where Ho…

Sanjay Kumar Jain, New Delhi vs. ITO Ward - 63(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 825/DEL/2019[2009-10]Status: DisposedITAT Delhi25 Jul 2019AY 2009-10

Bench: Sh. H.S. Sidhuassessment Year: 2009-10

Section 133(6)Section 147Section 153A

…o initiate proceedings under section 147 and failure to take steps under section 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings, even when intimation under section 143(1) has been issued ADANI EXPORTS v. DCIT[1999] 240 ITR 224 (Guj) distinguished. 5. Devi Electronics Pvt Ltd Vs ITO Bombay High Court 2017-TIQL-92-HC-MUM- II The likelihood of a different view when materials exist of forming a reasonable belief of escaped income, will not debar the AO from exercising his jurisdiction to assess the assessee on reopening notice. 6. Pranawa Leafin (P.) Ltd. Vs DCIT Bombay Hi…

ITO 4(3)(1), Mumbai vs. Parekh Pipes P. Ltd, Mumbai

In the result, the appeal filed by the revenue is hereby ordered to be partly allowed and the cross-objection of the assessee is hereby ordered to be dismissed

ITA 5847/MUM/2016[2009-10]Status: DisposedITAT Mumbai30 Apr 2019AY 2009-10

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.5847/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2009-10) Ito-4(3)(1) बिधम/ M/S. Parekh Pipes Pvt. Ltd. 158/160, Laxmi Bhuvan, 1St Room No.648, 6Th Floor, Vs. Floor, Opp. Coton Aayakar Bhavan, M.K. Exchange, Kalbadevi, Road, Mumbai-400020. Mumbai-400002. Co. No.207/Mum/2017 (Arising Out Of Ita. No. 5847/Mum/2016) (निर्धारण वर्ा / Assessment Year: 2009-10) बिधम/ M/S. Parekh Pipes Pvt. Ltd. Ito-4(3)(1) 158/160, Laxmi Bhuvan, 1St Room No.648, 6Th Floor, Vs. Floor, Opp. Coton Exchange, Aayakar Bhavan, M.K. Kalbadevi, Mumbai-400002 Road, Mumbai-400020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcp9904A (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Abi Rama Kartikiyen (Dr) Assessee By: Shri Pradip Kapasi (Ar) सुनवाई की तारीख / Date Of Hearing: 26/02/2019 घोषणा की तारीख /Date Of Pronouncement: 30/04/2019

For Appellant: Shri Pradip Kapasi (AR)For Respondent: Shri Abi Rama Kartikiyen (DR)

Section 115JSection 143(1)Section 143(3)Section 147Section 69C

…AO, therefore, the order is not liable to be sustainable in the eyes of law. In support of these contention, the Ld. Representative of the assessee has placed reliance upon the law settled in P. S. Veerappa Vs. CIT, 127 ITR 247 (Mad) and CIT Vs. Adani Export, 240 ITR 224 (Guj). It is also argued that on account of change of opinion the provision u/s 147/148 of the Act is not liable to be invoked and in support of this contention, the Ld. Representative of the assessee has relied upon the law settled in the case of Bharat Jayantilal Patel, 378 ITR 596 (Bom) and Kelvinator of India Ltd., 320 ITR 561 (SC). On the ot…

ACIT, New Delhi vs. M/S. Engineering Projects India Ltd., New Delhi

In the result, the Appeal filed by the Revenue stands dismissed

ITA 5712/DEL/2015[2006-07]Status: DisposedITAT Delhi25 Apr 2019AY 2006-07

Bench: Shri H.S. Sidhu & Shri N.S. Saini

Section 115JSection 142(1)Section 143(3)Section 148Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER I.T.A .No.-5712/Del/2015 (ASSESSMENT YEAR-2006-07) ACIT vs Engineering Projects India Ltd. Circle 8(1), Room No. 194, Core-3, Scope Complex-7, 1st Floor, C.R. Building, Institutional Area, Lodhi Road, New Delhi. New Delhi. PAN No. AAACE0061C (APPELLANT) (RESPONDENT) Appellant by Sh. Surender Pal, Sr. DR Respondent by Sh. Tarandeep Singh, CA Sh. Vinay Sethi, CA ORDER PER SH. H.S. SIDHU, J.M. This appeal filed by the Revenue is directed against the order dated 14.07.…

Dilwara Leasing & Investment Ltd., Delhi vs. ITO, Ward-7(3), New Delhi

In the result, the Appeal filed by the Assessee

ITA 3927/DEL/2018[2009-10]Status: DisposedITAT Delhi11 Jan 2019AY 2009-10

Bench: Shri H.S. Sidhuassessment Year : 2009-10

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 143(2)Section 147Section 148

…nitiate proceedings under section 147 and failure to take steps under section 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings, even when intimation under section 143(1) has been issued ADANI EXPORTS v. DCIT[1999] 240 ITR 224 (Guj) distinguished. 5. Devi Electronics Pvt Ltd Vs ITO Bombay High Court 2017-TIQL-92-HC-MUM- II The likelihood of a different view when materials exist of forming a reasonable belief of escaped income, will not debar the AO from exercising his jurisdiction to assess the assessee on reopening notice. 6. Pranawa Leafin (P.) Ltd. Vs DCIT Bo…

Billo, Delhi vs. ITO, Ward- 1(2), Meerut

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

ITA 3817/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Dec 2018AY 2010-11

Bench: Shri R.K. Pandaassessment Year: 2010-11 Smt.Billo, Vs. Ito, C/O Kapil Goel, Advocate, Ward-1(2), F-26/124, Sector-7, Meerut. Rohini. Pan: Bakpb9355A (Appellant) (Respondent) Assessee By : Shri Kapil Goel, Advocate Revenue By : Shri D.S. Rawat, Sr.Dr Date Of Hearing : 11.10.2018 Date Of Pronouncement : 12.12.2018 Order

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri D.S. Rawat, Sr.DR

Section 142(1)Section 144Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2010-11 Smt.Billo, Vs. ITO, C/o Kapil Goel, Advocate, Ward-1(2), F-26/124, Sector-7, Meerut. Rohini. PAN: BAKPB9355A (Appellant) (Respondent) Assessee by : Shri Kapil Goel, Advocate Revenue by : Shri D.S. Rawat, Sr.DR Date of Hearing : 11.10.2018 Date of Pronouncement : 12.12.2018 ORDER This appeal by the assessee is directed against the order dated 19th March, 2018 of the CIT(A), Meerut, relating to Assessment Year 2010-11. 2. The facts of the case, in brief, are that the assessee is a…

M/S Rpa Developers, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, all the appeals filed by the assessee are hereby allowed

ITA 1026/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh16 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

For Appellant: Sh. Pankaj Bhalla, CAFor Respondent: Smt. Anita Sinha, CIT DR alongwith

Section 132(1)Section 139(1)Section 143(2)Section 153CSection 250(6)Section 3Section 36(1)(iii)Section 72

…e Hon’ble Supreme Court in that case was regarding the reopening of the assessment u/s. 147 of the Act. The Hon’ble Supreme Court held that the proposition of law laid down by the Hon’ble Gujarat High Court in the case of “Adani Exports v. Deputy CIT”, (1999) 240 ITR 224 (Guj) was not applicable in that case. In the case of “Adani Exports” (supra), where the assessment was made u/s. 143(3) of the Act, and the AO did not hold any belief that income had escaped assessment on account of erroneous computation, the re- opening u/s. 147 made merely on the basis of audit objections was held to be bad in law by the Hon’b…

DCIT, Central Circle II, Chandigarh vs. M/S Sab Udyog Limited, Chandigarh

In the result, both the appeals of the Revenue are hereby dismissed

ITA 980/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh27 Jul 2018AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Smt. Mona Mohanti, Sr.DRFor Respondent: Sh. Ashwani Kumar, CA

Section 132Section 143(1)Section 143(3)Section 147Section 153A

…e Hon’ble Supreme Court in that case was regarding the reopening of the assessment u/s. 147 of the Act. The Hon’ble Supreme Court held that the proposition of law laid down by the Hon’ble Gujarat High Court in the case of “Adani Exports v. Deputy CIT”, (1999) 240 ITR 224 (Guj) was not applicable in that case. In the case of “Adani Exports” (supra), where the assessment was made u/s. 143(3) of the Act, and the AO did not hold any belief that income had escaped assessment on account of erroneous computation, the re-opening u/s. 147 made merely on the basis of audit objections was held to be bad in law by the Hon’bl…

DCIT, Central Circle II, Chandigarh vs. M/S Sab Udyog Limited, Chandigarh

In the result, both the appeals of the Revenue are hereby dismissed

ITA 979/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh27 Jul 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Smt. Mona Mohanti, Sr.DRFor Respondent: Sh. Ashwani Kumar, CA

Section 132Section 143(1)Section 143(3)Section 147Section 153A

…e Hon’ble Supreme Court in that case was regarding the reopening of the assessment u/s. 147 of the Act. The Hon’ble Supreme Court held that the proposition of law laid down by the Hon’ble Gujarat High Court in the case of “Adani Exports v. Deputy CIT”, (1999) 240 ITR 224 (Guj) was not applicable in that case. In the case of “Adani Exports” (supra), where the assessment was made u/s. 143(3) of the Act, and the AO did not hold any belief that income had escaped assessment on account of erroneous computation, the re-opening u/s. 147 made merely on the basis of audit objections was held to be bad in law by the Hon’bl…

Sh. Sanjeev Bharadwaj, Ludhiana vs. ACIT, Ludhiana

In the result, all the three appeals of the assessees are

ITA 485/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh11 Jul 2018AY 2006-07

Bench: Shri Sanjay Garg & Ms.Annapurna Gupta

For Appellant: Shri Tej Mohan Singh, Proxy CounselFor Respondent: Shri Surinder Meena, JCIT

Section 132(1)Section 139Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA Nos.483, 484 & 485/Chd/2014 (Assessment Years : 2003-04, 2005-06 & 2006-07) Sh.Sanjeev Bhardwaj, Vs. The A.C.I.T., 553/1/F. Gill Road, Circel-V, Miller Ganj, Ludhiana. Ludhiana. PAN: ABJPB9835E (Appellant) (Respondent) Appellant by : Shri Tej Mohan Singh, Proxy Counsel Respondent by : Shri Surinder Meena, JCIT Date of hearing : 25.05.2018 Date of Pronouncement : 11.07.2018 ORDER Per Sanjay Garg, Judicial Member : The above captioned appeals have been filed…

Sh. Sanjeev Bharadwaj, Ludhiana vs. ACIT, Ludhiana

In the result, all the three appeals of the assessees are

ITA 483/CHANDI/2014[2003-04]Status: DisposedITAT Chandigarh11 Jul 2018AY 2003-04

Bench: Shri Sanjay Garg & Ms.Annapurna Gupta

For Appellant: Shri Tej Mohan Singh, Proxy CounselFor Respondent: Shri Surinder Meena, JCIT

Section 132(1)Section 139Section 143(3)Section 153CSection 250

ITO 19(2)(3), Mumbai vs. Meenakshi N Shah, Mumbai

ITA 7082/MUM/2016[2007-08]Status: DisposedITAT Mumbai20 Jun 2018AY 2007-08

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2007-08 Dcit 5(2)(2) Meridian Chem Bond Mumbai Purchase Ltd., बनाम/ 903 Raheja Centre, Free Vs. Press Journal Marg, Nariman Point, Mumbai 400 021 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. Aaacr1789G

Section 68

…d 142(1) of the Act. While coming to a particular conclusion, the Hon'ble Apex Court in the case of Rajesh Jhaveri Stock Brokers ((supra)), distinguished the decision from Hon'ble Gujarat High Court taken in ADANI EXPORTS v. DEPUTY CIT (ASSESSMENT) [1999] 240 ITR 224 (Guj) by 72 Meridian Chem Bond P Ltd. & Meenakshi N Shah ITA No.7385 & 7082/Mum/2016 & C.O. No.86 & 85/Mum/2018 holding that the Assessing Officer had jurisdiction to issue notice under section 148 for bringing to tax income escaping assessment in an intimation under section 143(1)(a) on the ground that the claim for bad debts by the assessee w…

Smt. Shalu Sood, Indore vs. DCIT, CC-II, Ludhiana

In the result, all the appeals of the assessees are

ITA 209/CHANDI/2018[2007-08]Status: DisposedITAT Chandigarh11 Jun 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr.B.R.R.Kumar

For Appellant: Shri Nikhil GoyalFor Respondent: Shri Manu Malik, CIT

Section 132Section 139Section 143(1)Section 143(3)Section 153ASection 153C

…e Hon’ble Supreme Court in that case was regarding the reopening of the assessment u/s. 147 of the Act. The Hon’ble Supreme Court held that the proposition of law laid down by the Hon’ble Gujarat High Court in the case of “Adani Exports v. Deputy CIT”, (1999) 240 ITR 224 (Guj) was not applicable in that case. In the case of “Adani Exports” (supra), where the assessment was made u/s. 143(3) of the Act, and the AO did not hold any belief that income had escaped assessment on account of erroneous computation, the re-opening u/s. 147 made merely on the basis of audit objections was held to be bad in law by the Hon’b…

ACIT 2(2)(2), Mumbai vs. Monarch Innovative Technologies P.Ltd, Mumbai

In the result appeal of the revenue is dismissed

ITA 4815/MUM/2016[2008-09]Status: DisposedITAT Mumbai12 Feb 2018AY 2008-09

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4815/Mum/2016 (नििाारण वर्ा / Assessment Year: 2008-09) बिाम/ Acit,Circle 2(2)(2) M/S. Monarch Innovative R.No. 545, 5 T H Floor, Technologies Pvt. Ltd., Aayakar Bhavan, Monarch House, Master V. M.K. Road Mind-Ii, Aarey Colony, Churchgate, Mayur Nagar, Mumbai 400020 Goregoan(E), Mumbai 400063 स्थायी ऱेखा सं./ Pan : Aaccm6709P (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)

For Appellant: Surji ChhedaFor Respondent: Shri. Ram Tiwari

Section 115Section 139(1)Section 139(5)Section 143(2)Section 143(3)Section 147Section 80I

…ble Bombay High Court vide orders dated 28-01-2015 in ITA No. 285 of 2013 in the case of CIT v. Jet Speed Audio Pvt. Ltd. Bombay High Court. The assessee also relied upon the decision of Hon’ble High Court of Gujarat in the case of Adani Exports v. DCIT (1999)240 ITR 224 (Gujarat). The assessee also relied upon decision of Hon’ble Supreme Court in the case of Indian & Eastern Newspaper Society (1979) 119 ITR 996(SC) . It is contended by learned counsel for the assessee that Revenue has reopened the concluded assessment u/s 147 based on audit objections and it was submitted that audit team cannot raise objections…

Ganpat Mukundrao Murkute, Pune vs. Assistant Commissioner of Income-Tax

ITA 2141/PUN/2013[2006-07]Status: DisposedITAT Pune02 Feb 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

Section 143(2)Section 143(3)Section 148

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “ए” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपील सं. / ITA No.1208/PUN/2010 "नधा"रण वष" / Assessment Year : 2006-07 Shri Mahendra R. Vitkar ………. अपीलाथ" / S. No.16, Belthika Nagar, Appellant Thergaon, Chinchwad, Pune-411 035 PAN : AAJPV4381N. बनाम v/s Income Tax Officer, ……. ""यथ" / Ward 10(2), Pune Respondent आयकर अपील सं. / ITA No.1213/PUN/2010 "नधा"रण वष" / Assessment Year : 2006-07 Income Tax Officer, ………. अपीलाथ" / Ward 9(4), Pune. Appellant बनाम v/s Shri Mahendra Rajaram Vitkar…

ITO Ward 9(4), Pune vs. Sh. Mahendra R. Vitkar, Pune

ITA 1213/PUN/2010[2006-07]Status: DisposedITAT Pune02 Feb 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

Section 143(2)Section 143(3)Section 148