Filatex India Ltd. v. CIT- IV

229 Taxmann 555High Court2015#1235 most cited

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

An addition to income can be made under section 153A even if it has a connection to material, evidence, or statements found or recorded during a search, or post-search inquiries.

91

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2024.

Also referred to as

Filatex India Ltd. · section 153A · search assessment · post-search enquiries · evidence during search · Anil Kumar Bhatia · Kabul Chawla

Issues it is cited on

section 158bfasection 271aaasection 153(a)section 158bbsection 91protective assessmentsection 158bcaccumulated profitsindexed cost of acquisitionsection 2(22)deemed dividendsection 2(22)(e)

Judgments citing Filatex India Ltd. v. CIT- IV

D.C.I.T., Circle- 1, Dibrugarh vs. Hans Raj Bamalwa (HUF), Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 56/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., Circle- 1, Dibrugarh vs. Hans Raj Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., Circle-1, Dibrugarh vs. Bachh Raj Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., Circle-1, Dibrugarh vs. Bachh Raj Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

DCIT, Circle-1, Dibrugarh vs. Bajrang Lal Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

DCIT, Circle-1, Dibrugarh vs. Bajrang Lal Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

ACIT, Central Circle-3, Patna vs. Broadson Commodities Pvt Ltd, Dhanbad

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

ITA 63/PAT/2021[2017-18]Status: DisposedITAT Patna30 Aug 2023AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 132Section 153Section 153C

…ITA Nos. 62 & 63/PAT/2021 Assessment Years: 2016-2017 & 2017-2018 & C.O. Nos. 1 & 2/PAT/2022 (in ITA 62 & 63/PAT/2021) Assessment years: 2016-2017 & 2017-2018 Broadson Commodities Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 62 & 63/PAT/2021 Assessment Years: 2016-2017 & 2017-2018 Assistant Commissioner of Income Tax,.......Appellant Central Circle-3, Patna, 6th Floor, C.R. (Annexe) Building, Bir Chand Patel Marg, Patna-800001, Bihar -Vs.- Broadson…

ACIT, Central Circle-3, Patna vs. Broadson Commodities Pvt Ltd, Dhanbad

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

ITA 62/PAT/2021[2016-17]Status: DisposedITAT Patna30 Aug 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 132Section 153Section 153C

…ITA Nos. 62 & 63/PAT/2021 Assessment Years: 2016-2017 & 2017-2018 & C.O. Nos. 1 & 2/PAT/2022 (in ITA 62 & 63/PAT/2021) Assessment years: 2016-2017 & 2017-2018 Broadson Commodities Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 62 & 63/PAT/2021 Assessment Years: 2016-2017 & 2017-2018 Assistant Commissioner of Income Tax,.......Appellant Central Circle-3, Patna, 6th Floor, C.R. (Annexe) Building, Bir Chand Patel Marg, Patna-800001, Bihar -Vs.- Broadson…

Agrim Infraproject Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, the appeal of the assessee is allowed

ITA 220/GTY/2019[2013-14]Status: DisposedITAT Guwahati21 Jun 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 132Section 139(1)Section 143(1)Section 143(2)Section 153ASection 68

…ITA No. 220/GAU/2019 Assessment Year: 2013-2014 Agrim Infraproject Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 220/GAU/2019 Assessment Year: 2013-2014 Agrim Infraproject Private Limited,............Appellant C/o. Rahul Raj Jain & Co., H No. 15, 1st Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005 [PAN:AAHCA2413P] -Vs.- Deputy Commissioner of Income Tax,........Respondent Circle-3, Guwahati, Office of Deputy Commissioner of I…

Agrim Infraproject Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, this appeal of the assessee i

ITA 224/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

…ITA Nos. 219, 222 & 224/GAU/2019 Assessment Years: 2012-2013, 2015-16, 2012-13 Agrim Infraproject Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 219, 222 & 224/GAU/2019 Assessment Years: 2012-2013, 2015-16, 2012-13 Agrim Infraproject Private Limited,........... Appellant C/o. Rahul Raj Jain & Co., H. No. 15, 1st Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005 [PAN:AAHCA2413P] -Vs.- Deputy Commissioner of Income Tax,....…

Agrim Infraproject Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, this appeal of the assessee i

ITA 222/GTY/2019[2015-16]Status: HeardITAT Guwahati05 Apr 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

…ITA Nos. 219, 222 & 224/GAU/2019 Assessment Years: 2012-2013, 2015-16, 2012-13 Agrim Infraproject Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 219, 222 & 224/GAU/2019 Assessment Years: 2012-2013, 2015-16, 2012-13 Agrim Infraproject Private Limited,........... Appellant C/o. Rahul Raj Jain & Co., H. No. 15, 1st Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005 [PAN:AAHCA2413P] -Vs.- Deputy Commissioner of Income Tax,....…

Agrim Infraproject Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, this appeal of the assessee i

ITA 219/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

…ITA Nos. 219, 222 & 224/GAU/2019 Assessment Years: 2012-2013, 2015-16, 2012-13 Agrim Infraproject Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 219, 222 & 224/GAU/2019 Assessment Years: 2012-2013, 2015-16, 2012-13 Agrim Infraproject Private Limited,........... Appellant C/o. Rahul Raj Jain & Co., H. No. 15, 1st Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005 [PAN:AAHCA2413P] -Vs.- Deputy Commissioner of Income Tax,....…

Assistant Commissioner of Income Tax, Circle-1, Guwahati vs. M/S. Pawan Cement Company Private Limited, Guwahati

In the result, both the appeals filed by the Revenue for AY

ITA 73/GTY/2020[2013-14]Status: DisposedITAT Guwahati03 Mar 2023AY 2013-14

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 132Section 139(1)Section 143(2)Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT (KZ) & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. Nos.: 72 & 73/GTY/2020 Assessment Years: 2011-12 & 2013-14 ACIT, Circle-1, Guwahati.........................................Appellant Vs. Pawan Cement Company Pvt. Ltd.………….............Respondent [PAN: AAECP 9612 J] Appearances by: Sh. N.T. Sherpa, JCIT, appeared on behalf of the Revenue. Sh. Jay Prakash G…

Assistant Commissioner of Income Tax, Circle-1, Guwahati vs. M/S. Pawan Cement Company Private Limited, Guwahati

In the result, both the appeals filed by the Revenue for AY

ITA 72/GTY/2020[2011-12]Status: DisposedITAT Guwahati03 Mar 2023AY 2011-12

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 132Section 139(1)Section 143(2)Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT (KZ) & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. Nos.: 72 & 73/GTY/2020 Assessment Years: 2011-12 & 2013-14 ACIT, Circle-1, Guwahati.........................................Appellant Vs. Pawan Cement Company Pvt. Ltd.………….............Respondent [PAN: AAECP 9612 J] Appearances by: Sh. N.T. Sherpa, JCIT, appeared on behalf of the Revenue. Sh. Jay Prakash G…

ACIT, Central Circle-1, Patna vs. Sonamoti Agrotech Pvt Ltd, Patna

ITA 110/PAT/2019[2012-13]Status: DisposedITAT Patna23 Feb 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 132Section 143(2)Section 153ASection 68

…ITA No. 110/PAT/2019 Assessment Year: 2012-2013 & C.O. No. 04/PAT/2022 (in ITA No. 110/PAT/2019) Assessment Year: 2012-2013 Sonamoti Agrotech Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 110/PAT/2019 Assessment Year: 2012-2013 Assistant Commissioner of Income Tax,...... Appellant Central Circle-1, Patna -Vs.- Sonamoti Agrotech Pvt. Limited,..............Respondent 603. Ashiana Plaza, Budh Marg, Patna, Bihar [PAN:AAOCS1201L] & C.O. No. 04/PAT/2022…

DCIT, Central Circle- I, Gurugram vs. Arun Ghai, Faridabad

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

ITA 4932/DEL/2019[2012-13]Status: DisposedITAT Delhi23 Dec 2022AY 2012-13
For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 10(36)Section 139Section 153ASection 2

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.4932/Del./2019 (ASSESSMENT YEAR : 2012-13) DCIT, Central Circle 1, vs. Shri Arun Ghai, Gurugram. H.No.604/608, Sector 15, Faridabad (Haryana). (PAN : AAVPG1638F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate REVENUE BY : Shri P. Praveen Sidharth, CIT DR Date of Hearing : 22.12.2022 Date of Order : 23.12.2022 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of th…

Dy.C.I.T. Cent. Cir-6(2), Mumbai vs. Shri Dilip B.Jiwrajka, Mumbai

In the result, the Cross Objections for AYs 2012-13 & 2013-14

ITA 2349/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 Nov 2022AY 2012-13
Section 132Section 143(2)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.2349/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) DCIT, Central Circle-6(2) बिधम/ Shri Dilip B. Jiwrajka Room No. 1903, 19th Floor, 15th Floor Orbit Villa, 16, Vs. Air India Building, Nariman Darabsha Lane, Off Point, Mumbai-400021. Neapeansea Road, Mumbai-400036. Cross Objection No. 93/Mum/2022 Arising out of I.T.A. No.2349/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2012-13) Shri Dilip B. Jiwrajka बिधम/ DCIT, Central Circle-6(2) 15th Floor Orbit Villa, 16, Room No. 19…

ACIT, C.C. -4, Jaipur vs. Maverick Commodity Brokers Pvt. Ltd., Jaipur

In the result appeals of the revenue are dismissed

ITA 27/JPR/2020[2014-15]Status: DisposedITAT Jaipur26 Sept 2022AY 2014-15
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri P.R. Meena (Pr.CIT)
Section 115BSection 127Section 132Section 133ASection 143(2)Section 153ASection 68Section 69C

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] 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. 27/JP/2020 fu/kZkj.k o"kZ@AssessmentYear : 2014-15 cuke The Assistant Commissioner of M/s Maverick Commodity Vs. Income-tax, Brokers Pvt. Ltd., Central Circle-4, 211, Laxmi Complex, M.I. Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECM 8943 P vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 155/JP/2020…

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…