Filatex India Ltd. v. CIT

49 Taxmann.com 465High Court2014#481 most cited

What is Filatex India Ltd. v. CIT authority for?

The Delhi High Court affirms that additions made by the Assessing Officer in assessment proceedings under Section 153A are valid when such additions are based on incriminating material found during a search. The decision did not address the validity of additions in the absence of incriminating material.

195

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2024.

Also referred to as

Filatex India Ltd. v. CIT · Section 153A · incriminating material · search assessment · additions based on search material · validity of 153A proceedings · Delhi High Court 2014 · undisputed incriminating material · assessment under section 153A

Sections most often in play

Section 127Section 142(1)Section 153ASection 153CSection 68

Issues it is cited on

section 153a(1)(a)section 153a(1)section 149section 115jregular assessmentsection 115jbsection 153csection 263section 151section 26incriminating materialreassessment proceedings

Judgments citing Filatex India Ltd. v. CIT

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3335/DEL/2017[2006-07]Status: DisposedITAT Delhi17 Sept 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR
Section 153ASection 68

…u/s 153A of the Act, the addition need not be restricted or limited only to incriminating material found during the course of search. The reliance was placed on the judgment of the Hon’ble Delhi High Court in the case of Filatex India Ltd. Vs CIT reported at 49 Taxmann.com 465. 21. The reliance was also placed on the following case laws: " PCIT Vs Sheetal International Pvt. Ltd. (2017-TIOL- 1355-HC-DEL-IT) M. L. Singhi & Associates (P) Ltd. " PCIT Vs Instronics Ltd. (2017) 82 Taxmann.com 357 (Del.) " Ganpati Fincap Services (P.) Ltd. Vs CIT (2017) 82 Taxmann.com 408 (Del.) " PCIT Vs Super Malls Pvt. Ltd. 393 IT…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4635/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4634/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Jul 2018AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4633/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Jul 2018AY 2009-10

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4632/DEL/2014[2008-09]Status: DisposedITAT Delhi31 Jul 2018AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4631/DEL/2014[2007-08]Status: DisposedITAT Delhi31 Jul 2018AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4630/DEL/2014[2006-07]Status: DisposedITAT Delhi31 Jul 2018AY 2006-07

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

M/S. Meroform (India) Pvt. Ltd., Uttar Pradesh vs. DCIT, New Delhi

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4494/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

M/S. Mona Agarwal, Meerut vs. ACIT, Faridabad

In the result, appeal of the assessee is allowed

ITA 684/DEL/2015[2008-09]Status: DisposedITAT Delhi16 Jul 2018AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri P.S. Kashyap, F.C.AFor Respondent: Ms. Shefali Swaroop, CIT [DR]
Section 132Section 139(1)Section 143(2)Section 153A(1)(b)

…ITA. 684 (Del) of 2015. Mona Agarwal, Meerut. 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES : “ E ” NEW DELHI ] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I. T. Appeal No. 684 (Del) of 2015 Assessment Year : 2008-09. Mrs. Mona Agarwal, Assistant Commissioner C/o. M/s. Kashyap & Co., C.As., of Income Tax, Vs. 214, Citi Centre, Central Circle : 1, Begum Bridge Road, F a r i d a b a d. Meerut – 250 001. PAN : AANPA 6595 R (Appellant) (Respondent) Assessee by : Shri P.S. Kashyap, F.C.A.; Department by : Ms. Shefali Swaroop, CIT [DR]; Date of Hearing : 0…

DCIT, New Delhi vs. M/S. Suncity Projects Pvt. Ltd., New Delhi

ITA 5740/DEL/2013[2003-04]Status: DisposedITAT Delhi12 Jul 2018AY 2003-04

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 143(1)Section 143(3)Section 147Section 153ASection 68

…Carpenters Classics (Exim) (P) Ltd. Vs DCIT 108 ITD 142 (ITAT Bang) " E.N. Gopakumar Vs CIT (2016) 75 Taxmann.com 215 (Ker.) " CIT Vs St. Francis Clay Décor Tiles 385 ITR 624 (Del.) " Smt. Dayawanti Vs CIT 75 Taxmann.com 308 (Del.) " Filatex India Ltd. Vs CIT 49 Taxmann.com 465 (Del.) " CIT Vs Nipun Builders & Developers (P) Ltd. 350 ITR 407 (Del.) " CIT Vs Nova Promoters & Finlease (P) Ltd. 342 ITR 169 (Del.) " CIT Vs Ultra Modern Exports (P.) Ltd. 40 Taxmann.com 458 (Del.) " CIT Vs Frostair (P.) Ltd. 26 Taxmann.com 11 (Del.) " CIT Vs N R Portfolio Pvt. Ltd. 29 Taxmann.com 291 (Del.) " CIT Vs Empire Builtech (P.…

DCIT, CC-II, Chandigarh vs. M/S Dhg Marketing Pvt. Ltd., Chandigarh

In the result the appeal filed by the revenue is

ITA 990/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh09 May 2018AY 2010-11

Bench: Ms Diva Singh & Ms. Annapurna Guptathe D.C.I.T., Vs. M/S Dhg Marketing Pvt. Ltd., Central Circle-Ii, Sco 49-50, Sector 26, Chandigarh. Chandigarh. Pan: Aadcd1364Q (Appellant) (Respondent)

For Appellant: Shri Gulshan Raj, CIT DRFor Respondent: Shri Ashwani Kumar, CA
Section 132Section 139Section 143(2)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘A’, CHANDIGARH BEFORE MS DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER The D.C.I.T., Vs. M/s DHG Marketing Pvt. Ltd., Central Circle-II, SCO 49-50, Sector 26, Chandigarh. Chandigarh. PAN: AADCD1364Q (Appellant) (Respondent) Appellant by : Shri Gulshan Raj, CIT DR Respondent by : Shri Ashwani Kumar, CA & Ms. Kanika Gupta, CA Date of hearing : 02.05.2018 Date of Pronouncement : 09.05.2018 ORDER PER ANNAPURNA GUPTA, A.M.: The present appeal has been preferred by the Revenue against the order passed by learned Commissioner of Income…

DCIT, New Delhi vs. M/S. M.N. Securities Pvt. Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 3833/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Feb 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 3832/Del/2014 : Asstt. Year : 2005-06 Ita No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner Of Income Vs M/S M. N. Securities Pvt. Ltd., 8Th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadcm0102D Assessee By : Sh. Shashi Tulsiyan, Adv. Revenue By : Smt. Shefali Swroop, Cit Dr Date Of Hearing : 06.02.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 25.04.2014 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. Shashi Tulsiyan, AdvFor Respondent: Smt. Shefali Swroop, CIT DR
Section 132Section 142(1)Section 143(3)Section 153CSection 68

….) " Rajesh Sunderdas Vaswani Vs ACIT (2016) 76 Taxmann.com 311 (Guj.) " SSP Aviation Ltd. Vs DCIT 20 Taxmann.com 214 (Del.) " CIT Vs Classic Enterprises 358 ITR 465 (All.) " Savesh Kumar Agarwal Vs Union of India 353 ITR 26 (All.) " Filatex India Ltd. Vs CIT 49 Taxmann.com 465 (Del.) " CIT Vs Anil Kumar Bhatia 24 Taxmann.com 98 (Del.) " CIT, Delhi Vs M/s N. R. Portfolio Pvt. Ltd. in ITA No. 134/2012 order dated 21.12.2012 of the Hon’ble Delhi H.C. 15. In his rival submissions, the ld. Counsel for the assessee reiterated the submissions made before the authorities below and further submitted that as per the provi…

DCIT, New Delhi vs. M/S. M.N. Securities Pvt. Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 3832/DEL/2014[2005-06]Status: DisposedITAT Delhi27 Feb 2018AY 2005-06

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 3832/Del/2014 : Asstt. Year : 2005-06 Ita No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner Of Income Vs M/S M. N. Securities Pvt. Ltd., 8Th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadcm0102D Assessee By : Sh. Shashi Tulsiyan, Adv. Revenue By : Smt. Shefali Swroop, Cit Dr Date Of Hearing : 06.02.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 25.04.2014 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. Shashi Tulsiyan, AdvFor Respondent: Smt. Shefali Swroop, CIT DR
Section 132Section 142(1)Section 143(3)Section 153CSection 68

….) " Rajesh Sunderdas Vaswani Vs ACIT (2016) 76 Taxmann.com 311 (Guj.) " SSP Aviation Ltd. Vs DCIT 20 Taxmann.com 214 (Del.) " CIT Vs Classic Enterprises 358 ITR 465 (All.) " Savesh Kumar Agarwal Vs Union of India 353 ITR 26 (All.) " Filatex India Ltd. Vs CIT 49 Taxmann.com 465 (Del.) " CIT Vs Anil Kumar Bhatia 24 Taxmann.com 98 (Del.) " CIT, Delhi Vs M/s N. R. Portfolio Pvt. Ltd. in ITA No. 134/2012 order dated 21.12.2012 of the Hon’ble Delhi H.C. 15. In his rival submissions, the ld. Counsel for the assessee reiterated the submissions made before the authorities below and further submitted that as per the provi…

DCIT, Jaipur vs. Godawari Estates Pvt. Ltd

ITA 493/JPR/2017[2010-11]Status: DisposedITAT Jaipur07 Nov 2017AY 2010-11
For Appellant: Shri Vijay Goyal, CA and Shri Gulshan Agarwal, CAFor Respondent: Smt. Rolee Agarwal, CIT - DR
Section 143(1)Section 143(3)Section 56(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES , JAIPUR Jh HkkxpUn] ys[kk lnL; ,o Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 493 & 494/JP/2017 fu/kZkj.k o"kZ@Assessment Year: 2010-11 & 2012-13 cuke The DCIT M/s. Godawari Estates Pvt. Ltd Vs. Central Circle-2 20, Maharishi Devendra Road Jaipur Burra Bazar, Kolkata – 700 007 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACG 9639 C vihykFkhZ@Appellant izR;FkhZ@Respondent C.O. No. 26 & 27/JP/2017 (Arising out of vk;dj vihy la-@ITA No. 493 & 494/JP/2017)…

DCIT, New Delhi vs. M/S. Abhisar Buildcon (P) Ltd., Delhi

Appeals are dismissed

ITA 4877/DEL/2014[2007-08]Status: DisposedITAT Delhi04 Jul 2017AY 2007-08

Bench: Shri I. C. Sudhir & Shri O. P. Kanti. T. Appeal Nos. 4877 & 4878/Del/2014 Assessment Year : 2007-08 & 2008-09. Deputy Commissioner M/S. Abhisar Buildwell (P) Ltd., Of Income Tax, Vs. 1711, S. P. Mukherjee Marg, Central Circle : 4, Delhi – 110 006. N E W D E L H I. Pan : Aafca 6845 D (Appellant) (Respondent)

For Appellant: Shri R. S. Singhvi, C. A.; &For Respondent: Shri A. K. Saroha, CIT [DR]
Section 132Section 142Section 153A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES: “C” NEW DELHI ] BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI O. P. KANT, ACCOUNTANT MEMBER I. T. Appeal Nos. 4877 & 4878/Del/2014 Assessment Year : 2007-08 & 2008-09. Deputy Commissioner M/s. Abhisar Buildwell (P) Ltd., of Income Tax, Vs. 1711, S. P. Mukherjee Marg, Central Circle : 4, Delhi – 110 006. N e w D e l h i. PAN : AAFCA 6845 D (Appellant) (Respondent) Assessee by : Shri R. S. Singhvi, C. A.; & Shri Satyajeet Goel, C. A.; Department by : Shri A. K. Saroha, CIT [DR]; Date of Hearing : 19.06.2017 Date of Pronouncement: 04.07.2017 O R…

Asst.C.I.T., Mangalore vs. Dr. Yusuf Kumble, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 1379/BANG/2015[2010-11]Status: DisposedITAT Bangalore03 May 2017AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Sudanshu Srivastava

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.S. Siddappaji, Addl. CIT(DR)
Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH : MANGALORE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SUDANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.1376 & 1377/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Ali Kumble, Income Tax, No.4, Water Woods, Central Circle 1, Sathyajit Nagar, Mangaluru. Kadri Kaibattal, Mangalore. PAN: ACAPA 5798F APPELLANT RESPONDENT ITA Nos.1378 & 1379/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Yusuf Kumble, Income Tax, No.703, West Wind, Central Circle 1, Near DC Bungalow, Mangaluru. Col…

Asst.C.I.T., Mangalore vs. Dr. Yusuf Kumble, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 1378/BANG/2015[2009-10]Status: DisposedITAT Bangalore03 May 2017AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Sudanshu Srivastava

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.S. Siddappaji, Addl. CIT(DR)
Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH : MANGALORE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SUDANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.1376 & 1377/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Ali Kumble, Income Tax, No.4, Water Woods, Central Circle 1, Sathyajit Nagar, Mangaluru. Kadri Kaibattal, Mangalore. PAN: ACAPA 5798F APPELLANT RESPONDENT ITA Nos.1378 & 1379/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Yusuf Kumble, Income Tax, No.703, West Wind, Central Circle 1, Near DC Bungalow, Mangaluru. Col…

Asst.C.I.T., Mangalore vs. Dr. Ali Kumble, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 1377/BANG/2015[2010-11]Status: DisposedITAT Bangalore03 May 2017AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Sudanshu Srivastava

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.S. Siddappaji, Addl. CIT(DR)
Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH : MANGALORE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SUDANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.1376 & 1377/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Ali Kumble, Income Tax, No.4, Water Woods, Central Circle 1, Sathyajit Nagar, Mangaluru. Kadri Kaibattal, Mangalore. PAN: ACAPA 5798F APPELLANT RESPONDENT ITA Nos.1378 & 1379/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Yusuf Kumble, Income Tax, No.703, West Wind, Central Circle 1, Near DC Bungalow, Mangaluru. Col…

Asst.C.I.T., Mangalore vs. Dr. Ali Kumble, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 1376/BANG/2015[2009-10]Status: DisposedITAT Bangalore03 May 2017AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Sudanshu Srivastava

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.S. Siddappaji, Addl. CIT(DR)
Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH : MANGALORE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SUDANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.1376 & 1377/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Ali Kumble, Income Tax, No.4, Water Woods, Central Circle 1, Sathyajit Nagar, Mangaluru. Kadri Kaibattal, Mangalore. PAN: ACAPA 5798F APPELLANT RESPONDENT ITA Nos.1378 & 1379/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Yusuf Kumble, Income Tax, No.703, West Wind, Central Circle 1, Near DC Bungalow, Mangaluru. Col…

ACIT, New Delhi vs. Sh. Suresh Jain, New Delhi

In the result, appeals of the department are dismissed

ITA 369/DEL/2012[2000-01]Status: DisposedITAT Delhi28 Apr 2017AY 2000-01

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 369/Del/2012 : Asstt. Year : 2000-01 Ita No. 370/Del/2012 : Asstt. Year : 2001-02 Ita No. 374/Del/2012 : Asstt. Year : 2006-07 Acit Vs Suresh Jain Circle-38(1), C-29, Panchsheel Enclave New Delhi New Delhi (Appellant) (Respondent) Pan No. Acxpj6507G Assessee By : Sh. Sh. Raj Kumar Gupta, Adv. & Sh. Sumit Goyal, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 14.02.2017 Date Of Pronouncement : 28.04.2017 Order Per N. K. Saini, Am: These Appeals By The Department Are Directed Against The Separate Orders Each Dated 29.11.2001 Of The Ld. Cit(A)- Xxviii, New Delhi For The Assessment Year 2000-01, 2001-02 & 2006-2007. Since The Appeals Pertain To The Same Assessee, So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Sh. Raj Kumar Gupta, Adv. &For Respondent: Sh. S. S. Rana, CIT DR
Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, AM and Smt. Beena Pillai, JM ITA No. 369/Del/2012 : Asstt. Year : 2000-01 ITA No. 370/Del/2012 : Asstt. Year : 2001-02 ITA No. 374/Del/2012 : Asstt. Year : 2006-07 ACIT Vs Suresh Jain Circle-38(1), C-29, Panchsheel Enclave New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. ACXPJ6507G Assessee by : Sh. Sh. Raj Kumar Gupta, Adv. & Sh. Sumit Goyal, CA Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing : 14.02.2017 Date of Pronouncement : 28.04.2017 ORDER Per N. K. Saini, AM: These appeals by the department are directed a…