Goodluck Automobile (P) Ltd. v. ACIT

THE DCIT (CENTRAL)-1, BHOPAL vs. M/S. SHRINIWAS EDUCATION SOCIETY, BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

…as misconceived. 4. For the above reasons, the impugned judgment of the High Court is set aside and the order passed by the Tribunal stands restored to the file. Accordingly, the Assessee succeeds.” The assesse also relied upon Goodluck Automobile Pvt. Ltd. 359 ITR 306 (Guj), wherein it was held that the rejection of books of accounts should precede reference to DVO and, therefore, report of DVO cannot form the foundation for rejection of books of accounts. The Gujarat High Court held that once it was apparent from the records that while making the reference to DVO, the Assessing Officer had not rejected the bo…

THE DCIT (CENTRAL)-1, BHOPAL vs. M/S. SHRINIWAS EDUCATION SOCIETY, BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

…as misconceived. 4. For the above reasons, the impugned judgment of the High Court is set aside and the order passed by the Tribunal stands restored to the file. Accordingly, the Assessee succeeds.” The assesse also relied upon Goodluck Automobile Pvt. Ltd. 359 ITR 306 (Guj), wherein it was held that the rejection of books of accounts should precede reference to DVO and, therefore, report of DVO cannot form the foundation for rejection of books of accounts. The Gujarat High Court held that once it was apparent from the records that while making the reference to DVO, the Assessing Officer had not rejected the bo…

THE DCIT(CENTRAL)-I, BHOPAL vs. M/S. AYUSHMAN DIAGNOSTIC PVT. LTD., BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

…as misconceived. 4. For the above reasons, the impugned judgment of the High Court is set aside and the order passed by the Tribunal stands restored to the file. Accordingly, the Assessee succeeds.” The assesse also relied upon Goodluck Automobile Pvt. Ltd. 359 ITR 306 (Guj), wherein it was held that the rejection of books of accounts should precede reference to DVO and, therefore, report of DVO cannot form the foundation for rejection of books of accounts. The Gujarat High Court held that once it was apparent from the records that while making the reference to DVO, the Assessing Officer had not rejected the bo…

THE DCIT, (CENTRAL)-1, BHOPAL vs. M/S. AYUSHMAN DIAGNOSTIC PVT. LTD., BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

…as misconceived. 4. For the above reasons, the impugned judgment of the High Court is set aside and the order passed by the Tribunal stands restored to the file. Accordingly, the Assessee succeeds.” The assesse also relied upon Goodluck Automobile Pvt. Ltd. 359 ITR 306 (Guj), wherein it was held that the rejection of books of accounts should precede reference to DVO and, therefore, report of DVO cannot form the foundation for rejection of books of accounts. The Gujarat High Court held that once it was apparent from the records that while making the reference to DVO, the Assessing Officer had not rejected the bo…

ACIT CENTRAL -2, BHOPAL vs. SHRI AGARWAL EDUCATION & CULTURAL SOCITEY, BHOPAL

In the result, this appeal of revenue is dismissed

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2013-14 Dcit(Central)-Ii, Shri Agarwal Education & Bhopal Welfare Society बनाम/ Bhopal Vs. (Appellant / Revenue) (Respondent / Assessee) Pan: Aacts 0481 M Assessee By Shri S.S. Deshpandey, Ar Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 14.10.2022 Date Of Pronouncement 19.10.2022

…as misconceived. 4. For the above reasons, the impugned judgment of the High Court is set aside and the order passed by the Tribunal stands restored to the file. Accordingly, the Assessee succeeds.” The assesse also relied upon Goodluck Automobile Pvt. Ltd. 359 ITR 306 (Guj), wherein it was held that the rejection of books of accounts should precede reference to DVO and, therefore, report of DVO cannot form the foundation for rejection of books of accounts. The Gujarat High Court held that once it was apparent from the records that while making the reference to DVO, the Assessing Officer had not rejected the bo…

DCIT CENTRAL-2, BHOPAL vs. SHRI AGRAWAL EDUCATIONAL & WELFARE SOCIETY, INDORE

In the result, this appeal of revenue is dismissed

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2013-14 Dcit(Central)-Ii, Shri Agarwal Education & Bhopal Welfare Society बनाम/ Bhopal Vs. (Appellant / Revenue) (Respondent / Assessee) Pan: Aacts 0481 M Assessee By Shri S.S. Deshpandey, Ar Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 14.10.2022 Date Of Pronouncement 19.10.2022

…as misconceived. 4. For the above reasons, the impugned judgment of the High Court is set aside and the order passed by the Tribunal stands restored to the file. Accordingly, the Assessee succeeds.” The assesse also relied upon Goodluck Automobile Pvt. Ltd. 359 ITR 306 (Guj), wherein it was held that the rejection of books of accounts should precede reference to DVO and, therefore, report of DVO cannot form the foundation for rejection of books of accounts. The Gujarat High Court held that once it was apparent from the records that while making the reference to DVO, the Assessing Officer had not rejected the bo…

SHRI MAHESH KUMAR AGARWAL,SUNDARGARH vs. DCIT, CENTRAL CIRCLE-2, BHUBANESWAR

In the result, assessee’s appeal in the case of Mahesh

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am It(Ss)A No.117-119/Ctk/2018 ( Assessment Years :2011-2012 To 2013-2014) Mahesh Kumar Agarwal, Vs Dcit, Central Circle-2, Plot No.O-10, Civil Township, Bhubaneswar Rourkela, Sundargarh-769004 Pan No. : Abdpa 8307 Q & It(Ss)A No.146&147/Ctk/2018 (Assessment Years :2011-2012 & 2012-2013) Dcit, Central Circle-2, Vs Mahesh Kumar Agarwal, Bhubaneswar Plot No.O-10, Civil Township, Rourkela, Sundargarh-769004 Pan No. : Abdpa 8307 Q & It(Ss)A No.44/Ctk/2018 (नििाारण वषा / Assessment Year :2011-2012) Smt. Sanju Agarwal, Vs Dcit, Central Circle-2, Plot No.O-10, Civil Township, Bhubaneswar Rourkela, Sundargarh-769004 Pan No. : Aavpa 4328 C (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri S.M.Surana, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 22/10/2021 घोषणा की तािीख/Date Of Pronouncement : 10/01/2022 आदेश / O R D E R Per Bench: In The Above Captioned Seven Appeals, Five Appeals Have Been Filed By Two Different Assessees & Two Appeals Have 2 It(Ss)A Nos.44/Ctk/2018 It(Ss)A Nos.117-119/Ctk/2018 It(Ss)A Nos.146&147/Ctk/2018 & Ita No.382/Ctk/2018 Been Filed By The Department Which Are Directed Against The Separate Orders Of Cit(A)-2, Bhubaneswar, All Dated 31.01.2018 For The Assessment Years 2011-2012, 2012-2013, 2013-2014 & 2014-2015, Respectively.

…Ors vs D.C.I.T. & Ors., (SC) 157 Taxman 168 3. S N Mukherjee vs Union of India 1990 AIR 1984 4. B M Malni vs Commissioner of Income tax (Supreme Court) 5. Vetch Sreemamurthi, 30 ITR 252 (Andhra High Court) 6. Goodluck Automobiles P Ltd. the Gujrat High Court 359 ITR 306 7. Jithendra Singh Chaddha in ITA No.2732/Del/2018 dated 31/12/2018 8. ACIT , Coimbatore VS Cotton City Developers P Ltd., ITA No. 1575 & 1794/12 dated 22.1.2016 Chennai 9. Delhi High Court Abhinav Kumar Mittal 351 ITR page 20 10. High Court of Gujarat in Anand Banwarilal Adhukia vs. DCIT reported in [2016] 75 taxmann.com 301 11. B.M. Malani Vs.…

SHRI MUKESH N. DESAI,,SURAT vs. THE DY.CIT, CIRCLE-2,, SURAT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Ram Lal Negi & Shri O. P. Meena

…Mukesh N Desai v. DCIT-2, Surat /I.T.A. No. 2376/AHD/2014/A.Y: 2006-07 Page 1 of 21 IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI RAM LAL NEGI, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER I.T.A. No.2376/AHD/2014: Assessment Year: 2006-07 Shri Mukesh N. Desai, Vs. Deputy Commissioner of Income- 2.4381, Chappra Street, Tax, Circle -2, Surat. Sangrampura, Surat - 395004. [PAN: AATDP 0728 R] Appellant Respondent Assessee by Shri Rasesh Shah, CA Revenue by Shri O. P. Singh CIT (D.R.) Date of hearing 29.03.2019 Date of pronouncement 30.04.2019 ORDER PER O. P. MEENA, AM 1. This app…