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

Assistant Commissioner of Income Tax, Circle-2, Guwahati vs. Fortune Vanijya Private Limited, Guwahati

In the result both the appeal of the Revenue and the cross objections of the assessee stands partly allowed

ITA 21/GTY/2021[2011-12]Status: DisposedITAT Guwahati10 Dec 2021AY 2011-12

Bench: Shri P.M. Jagtap, Hon’Ble V.P (Kz) & Shri A. T. Varkey, Jm]

Section 132Section 132(4)Section 142(1)Section 153ASection 153CSection 68

…1 I.T.A. No.21/Gau/2021 & CO No.1/Gau/2021 Fortune Vanijya Private Limited Assessment Year: 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, “VIRTUAL HEARING” AT KOLKATA [Before Shri P.M. Jagtap, Hon’ble V.P (KZ) & Shri A. T. Varkey, JM] I.T.A. No.21/Gau/2021 Assessment Year: 2011-12 ACIT, Circle-2, Guwahati Vs. Fortune Vanijya Private Limited S.J. Road, Athgaon, Guwahati-781001. [PAN:AABCF0295Q] Appellant Respondent CO No.1/Gau/2021 (In I.T.A. No.21/Gau/2021) Assessment Year: 2011-12 Fortune Vanijya Private Limited Vs. ACIT, Circle-2, Guwahati S.J. Road Athgaon, Guwahati-781001. [PAN:AABCF029…

Shri Rohitji Chanduji Thakor, Ahmedabad vs. The ITO, Ward-3(3)(1), Ahmedabad

In the result, both appeals of the assessee are allowed

ITA 204/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad17 Sept 2021AY 2005-06

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ It(Ss)A No. 45 & Ita No.204/Ahd/2020 "नधा"रण वष"/Assessment Year: 2005-06 Rohitji Chanduji Thakore Dcit, Cent.Cir.2(1) Chandanami Nivas Vs Ahmedabad. Thakor Vas, Ambali Gam Ahmedabad. Pan : Adtpt 4435 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr.Adv Parimal Singh B. Parmar, Ar Shri Vijay Govani, Ar Revenue By : Shri Virendra Ojha, Cit-Dr

For Appellant: Shri Tushar Hemani, Sr.AdvFor Respondent: Shri Virendra Ojha, CIT-DR
Section 143(3)Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ IT(SS)A No. 45 and ITA No.204/Ahd/2020 "नधा"रण वष"/Assessment Year: 2005-06 Rohitji Chanduji Thakore DCIT, Cent.Cir.2(1) Chandanami Nivas Vs Ahmedabad. Thakor Vas, Ambali Gam Ahmedabad. PAN : ADTPT 4435 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Tushar Hemani, Sr.Adv Parimal Singh B. Parmar, AR Shri Vijay Govani, AR Revenue by : Shri Virendra Ojha, CIT-DR सुनवाई क" तार"ख/Date of Hearing :…

M/S. Venus Infrabuild, Ahmedabad vs. The Dy.CIT., Cent.Circle-1(1), Ahmedabad

ITA 837/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2015-16

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

M/S. Venus Infrabuild, Ahmedabad vs. The Dy.CIT., Cent.Circle-1(1), Ahmedabad

ITA 836/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

M/S. Venus Infrabuild, Ahmedabad vs. The Dy.CIT., Cent.Circle-1(1), Ahmedabad

ITA 834/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

DCIT, Central Circle -1(1), Ahmedabad vs. Shri Deepak Kumar Vaswani, Ahmedabad

ITA 807/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

The DCIT, Central Circle-1(1), Ahmedabad vs. Shri Ashok Sunderdas Vaswani, Ahmedabad

ITA 806/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

The DCIT, Central Circle-1(1), Ahmedabad vs. Shri Rajesh Sunderdas Vaswani, Ahmedabad

ITA 805/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

Shri Deepak Budharmal Vaswani, Ahmedabad vs. DCIT, Central Circle -1(1), Ahmedabad

ITA 461/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

Shri Rajesh Sunderdas Vaswani, Ahmedabad vs. The DCIT, Central Circle-1(1), Ahmedabad

ITA 457/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

Shri Ashok Sunderdas Vaswani, Ahmedabad vs. The DCIT, Central Circle-1(1), Ahmedabad

ITA 456/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

DCIT, Central Circle - 2(1), Kolkata vs. M/S. Bhavya Merchandise Pvt. Ltd., Kolkata

In the result, appeals by the revenue are dismissed and cross-objections by the assessee are allowed

ITA 2148/KOL/2017[2011-12]Status: DisposedITAT Kolkata18 Mar 2020AY 2011-12
For Appellant: Mr. R.P. Agarwal, Advocate &For Respondent: Mr. Imokaba Jamir, CIT DR
Section 132Section 143(2)Section 143(3)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA Before: Shri P.M. Jagtap, Vice President and Shri S.S. Viswanethra Ravi, Judicial Member DCIT, CC – 2(1), Kolkata Appellant Vs M/s. Bhavya Merchandise Pvt. Ltd. Respondent [PAN:AADCB 6137 F] C.O. No. 110/Kol/2018 (Arising out of ITA No. 2148/Kol/2017 (Assessment Year: 2011-12) M/s. Bhavya Merchandise Pvt. Ltd. Cross-Objector [PAN:AADCB 6137 F] Vs DCIT, CC – 2(1), Kolkata Respondent IT(SS)A No. 139/Kol/2017 (Assessment Year: 2011-12) DCIT, CC – 2(1), Kolkata Appellant Vs M/s. SRA Merchandise Pvt. Ltd. Respondent [PAN: AAMCS 5239 C] C.O. No. 09/Kol/2…

DCIT, CC-4(1), Kolkata vs. M/S. Maan Capital Services Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1193/KOL/2017[2009-10]Status: DisposedITAT Kolkata07 Dec 2018AY 2009-10

Bench: Hon’Ble Shri S.S.Godara, Jm & Hon’Ble Shri M.Balaganesh, Am] I.T.A No. 1193/Kol/2017 Assessment Year : 2009-10 Dcit,Cc-4(1), Kolkata -Vs- M/S Maan Capital Services Pvt. Ltd. [Pan: Aaccm 0388 G] (Appellant) (Respondent)

For Appellant: Shri Radhey Shyam, CIT DRFor Respondent: Shri A.K. Tulsiyan, FCA
Section 132Section 132(4)Section 133(6)Section 133ASection 139(1)Section 143(3)Section 14ASection 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Hon’ble Shri M.Balaganesh, AM] I.T.A No. 1193/Kol/2017 Assessment Year : 2009-10 DCIT,CC-4(1), Kolkata -vs- M/s Maan Capital Services Pvt. Ltd. [PAN: AACCM 0388 G] (Appellant) (Respondent) For the Appellant : Shri Radhey Shyam, CIT DR For the Respondent : Shri A.K. Tulsiyan, FCA Date of Hearing : 04.12.2018 Date of Pronouncement : 07.12.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax(Appeals)-21, Kolkata [in short the ld CIT(A)]…

Smt. Nita Sethia, Kolkata vs. DCIT, Central Circle - 3(3), Kolkata

Appeal is allowed

ITA 1994/KOL/2018[2012-13]Status: DisposedITAT Kolkata30 Nov 2018AY 2012-13

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2012-13 Smt. Nita Sethia V/S. Dcit, Central Circle- 5, Janki Shah Road, 1St 3(3), 110, Shanti Pally, Floor, Hastings, Aayakar Bhavan, Kolkata-700022 Poorva, E.M. Bye Pass, [Pan No.Ajwps 8335 H] Nr. Ruby Hospital, Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S.M. Surana, Advocate अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, Cit-Dr ""यथ" क" ओर से/By Respondent 12-11-2018 सुनवाई क" तार"ख/Date Of Hearing 30-11-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For The Assessment Year 2012-13 Arises Against Commissioner Of Income Tax (Appeals)-21, Kolkata’S Order Dated 31.08.2018 Passed In Case No.930/Acit,Cc-3(3)/Cit(A)-21/Kol/2015-16, Involving Proceedings U/S 153A R.W.S.143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. The Assessee Raises Two Substantive Grounds In Her Instant Appeal. Her Former Legal Grievance Challenges Validity Of Sec. 153A Proceedings In Absence Of Any Incriminating Material Found Or Seized During The Course Of Search. This Follows Her Latter Substantive Ground On Merits That The Assessing Officer & The Cit(A) Have Erred In Law As Well As On Facts In Treating Long

Section 143(2)Section 153Section 153ASection 153CSection 68

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Shri, M. Balaganesh, Accountant Member Assessment Year :2012-13 Smt. Nita Sethia V/s. DCIT, Central Circle- 5, Janki Shah Road, 1st 3(3), 110, Shanti Pally, Floor, Hastings, Aayakar Bhavan, Kolkata-700022 Poorva, E.M. Bye Pass, [PAN No.AJWPS 8335 H] Nr. Ruby Hospital, Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S.M. Surana, Advocate अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, CIT-DR ""यथ" क" ओर से/By Respondent 12-11-2018 सुनवाई क" तार"ख/Date of He…

M/S.Robust Transportation Private Limited, Mumbai vs. DCIT-3(3)(1), Mumbai

In the result, this appeal by the assessee stands allowed

ITA 3195/MUM/2018[2014-15]Status: DisposedITAT Mumbai23 Aug 2018AY 2014-15

Bench: Shri Shamim Yahya, Am & Shri Saktijit Dey, Jm

For Appellant: Shri Ashwani KumarFor Respondent: Shri R. P. Meena
Section 14ASection 250(6)Section 271(1)(c)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SAKTIJIT DEY, JM I.T.A. No. 3195/Mum/2018 (Assessment Year: 2014-15) M/s. Robust Transportation Private DCIT-3(3)(1), Limited Mumbai Vs. 608, Regent Chambers, Nariman Point, Mumbai-400 021 PAN/GIR No. AAECR 0046 G (Appellant) (Respondent) : Appellant by : Shri Ashwani Kumar Respondent by : Shri R. P. Meena : 20.06.2018 Date of Hearing : 23.08.2018 Date of Pronouncement O R D E R Per Shamim Yahya, A. M.: This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-8, Mumbai (‘CI…

DCIT, CC-II, Chandigarh vs. Smt. Priya Garg, Panchkula

In the result appeal filed by the Revenue is dismissed

ITA 989/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh11 May 2018AY 2009-10

Bench: Smt. Diva Singh & Ms. Annapurna Guptaassessment Year: 2009-10 The Dy.Cit Vs. Smt. Priya Garg, Central Circle-Ii H.No. 89,Sector-7 Chandigarh Panchkula

For Appellant: Sh. Ashwani KumarFor Respondent: Sh. Ashish Abrol
Section 132Section 139Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH’B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year: 2009-10 The Dy.CIT Vs. Smt. Priya Garg, Central Circle-II H.No. 89,Sector-7 Chandigarh Panchkula PAN No. AEBPG8990G (Appellant) (Respondent) Assessee By : Sh. Ashwani Kumar Revenue By : Sh. Ashish Abrol Date of hearing : 22/02/2018 Date of Pronouncement : 11/05/2018 ORDER PER ANNAPURNA GUPTA, A.M. The present appeal has been filed by the Revenue against the order of the Ld. CIT(A)-3, Gurgaon dt. 31/03/2017. 2. The Revenue in the above appeal i…

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, CC-II, Chandigarh vs. Sh. R.K. Garg, Chandigarh

In the result, appeal filed by the Revenue is dismissed

ITA 1191/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh01 May 2018AY 2007-08

Bench: Smt. Diva Singh & Ms. Annapurna Guptaassessment Year: 2007-08

For Appellant: Sh. Ashwani KumarFor Respondent: Sh. Ashish Abrol
Section 139Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH’B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year: 2007-08 The DCIT Vs. Sh. R.K. Garg, Central Circle-II SCO 49-50, Sector-26 Chandigarh Chandigarh PAN No. ABYPG9179M (Appellant) (Respondent) Assessee By : Sh. Ashwani Kumar Revenue By : Sh. Ashish Abrol Date of hearing : 01/02/2018 Date of Pronouncement : 01/05/2018 ORDER PER ANNAPURNA GUPTA, A.M. The present appeal has been filed by the Revenue against the order of the Ld. CIT(A)-3, Gurgaon dt. 18/05/2017. 2. In the present appeal Revenue h…

Parag Dalmia, New Delhi vs. DCIT, Central Circle-26, New Delhi

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

ITA 5499/DEL/2017[2006-07]Status: DisposedITAT Delhi26 Feb 2018AY 2006-07

Bench: Shri R. K. Panda & Shri Kuldip Singhassessment Year : 2006-07 Parag Dalmia, Dcit, Central Circle-26, A-238, Ground Floor, New Delhi. Vs. Okhla Industrial Area, Phase-1, New Delhi. Pan : Aaapd3725B (Appellant) (Respondent)

For Appellant: Shri Hiren Mehta, CAFor Respondent: Shri Vijay Verma, CIT-DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153ASection 271(1)(b)

…uld not have been made u/s 153A, the Tribunal may have to refer the matter to a Special Bench. He submitted that the decisions of Hon'ble Delhi High Court in the cases of Anil Kumar Bhatia, reported in 211 Taxman 453(Del) and Filatex India Ltd , reported in 229 Taxmann 555(Del) also support the stand of the Revenue that this addition is to be made u/s 153A. He submitted that the decision in the case of Kabul Chawla, reported in 380 ITR 573 does not apply in the present case as in the case of Kabul Chawla, the 20 addition made had no connection with any material, evidence or statement found/recorded, letter…

Nazneen Farooq Sarang, Mumbai vs. DCIT Cen Cir 36, Mumbai

In the result, appeals for A

ITA 3228/MUM/2015[2006-07]Status: DisposedITAT Mumbai09 Oct 2017AY 2006-07

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: S/Shri Piyush Chhajed & M P ChhajedFor Respondent: S/Shri Anand Mohan & Suman Kumar
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 271(1)(c)Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Shri P K Bansal, Vice President & Shri Pawan Singh, Judicial Member ITA No. 5198/Mum/2013 A.Y. 2003-04, ITA No. 5199/Mum/2013 A.Y. 2004-05 ITA No. 5200/Mum/2013 A.Y. 2005-06 ITA No. 5201/Mum/2013 A.Y. 2006-07 ITA No. 1458/Mum/2012 A.Y. 2007-08 ITA No. 3226/Mum/2015 A.Y. 2004-05 ITA No. 3227/Mum/2015 A.Y. 2005-06 ITA No. 3228/Mum/2015 A.Y. 2006-07 Mrs. Nazneen Farooq Sarang, DCIT Central Circle 36, 302 Shabnam Apartment, Mumbai Vs. 33, S.V.Road, Andheri (W) Mumbai 400 058 PAN BEJPS3282N (Appellant) (Respondent) For the Appellant : S/Shri P…