Gupta v. ITO

51 Taxmann.com 383Supreme Court of India2014#3533 most cited

What is Gupta v. ITO authority for?

An Assessing Officer is justified in initiating reassessment proceedings under section 147 if, subsequent to the original assessment, fresh information is received indicating potential tax evasion, such as loan transactions with a finance company known for providing accommodation entries.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

Yogendra Kumar Gupta v ITO · section 147 · reassessment · accommodation entries · bogus loan · fresh information · search information · Assessing Officer justified · prima facie material

Sections most often in play

Section 143(3)Section 147Section 148Section 131Section 133(6)Section 14ASection 2(47)Section 53A

Issues it is cited on

true and full disclosureretraction of statementpaper companysection 13(3)retracted statementshare capital and share premiumbeyond four yearslive linkdisallowance of interest expendituresource of sourceshell companycreditworthiness of the creditor

Judgments citing Gupta v. ITO

MEENA JEWELS AND PEARLS,HYDERABAD vs. ACIT., CIRCLE-5(1), HYDERABAD

ITA 1225/HYD/2024[2010-11]Status: DisposedITAT Hyderabad25 Feb 2026AY 2010-11
For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 143(3)Section 147Section 148

…1 ITA.No. 1225/Hyd./2024 आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं / ITA No.1225/Hyd./2024 Assessment Year 2010-2011 Meena Jewels and The ACIT, Pearls, Hyderabad. vs. Circle-5(1), Telangana. Hyderabad. PAN AAMFM8114F (Appellant) (Respondent) निर्धारिती द्वारा / Assessee by: CA P Murali Mohan Rao राजस्व द्वारा / Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of hearing: 21.01.2026 घोषणा की तारीख / Pronouncement: 25.02.2026 आदेश/ORDER PER VIJAY PAL RAO, V.…

RAHEJA DEVELOPERS LIMITED, NEW DELHI vs. DCIT, CENTRAL CIRCLE 19, NEW DELHI

ITA 2284/DEL/2023[2012-13]Status: DisposedITAT Delhi17 Oct 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs Acit W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs Acit W4D-204/5, Keshavkunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent Assessee By Sh. Neeraj Jain, Ca& Sh. P. K. Mishra, Ca Revenue By Ms.Pooja Swaroop, Cit (Dr) Date Of Hearing 24/07/2025 Date Of Pronouncement 17/10/2025

Section 143(3)Section 147Section 148Section 14ASection 68

…1 ITA No. 2283 & 2284/Del/2023 Raheja Developers Ltd. vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs ACIT W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs ACIT W4D-204/5, KeshavKunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant…

RAHEJA DEVELOPERS LIMITED,NEW DELHI vs. ACIT, CENTRAL CIRCLE 19, DELHI

ITA 2283/DEL/2023[2011-12]Status: DisposedITAT Delhi17 Oct 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs Acit W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs Acit W4D-204/5, Keshavkunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent Assessee By Sh. Neeraj Jain, Ca& Sh. P. K. Mishra, Ca Revenue By Ms.Pooja Swaroop, Cit (Dr) Date Of Hearing 24/07/2025 Date Of Pronouncement 17/10/2025

Section 143(3)Section 147Section 148Section 14ASection 68

…1 ITA No. 2283 & 2284/Del/2023 Raheja Developers Ltd. vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs ACIT W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs ACIT W4D-204/5, KeshavKunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant…

ITO WARD 4(1), KOLKATA, KOLKATA vs. TRIBUTE TRADING AND FINANCE LIMITED, KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 11/KOL/2025[2013-14]Status: DisposedITAT Kolkata21 Apr 2025AY 2013-14

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(2)Section 148

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “डी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 11/Kol/2025 Assessment Year: 2013-14 ITO, Ward-4(1), Kolkata Vs. Tribute Trading and Finance Limited (PAN: AAACT 5329 A) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 28.03.2025 क" "त"थ Date of Pronouncement/ 21.04.2025 आदेश उ"घोषणा क" "त"थ For the assessee / Shri Manish Tiwari, A.R "नधा"रती क" ओर से For the revenue / रा…

UNIVERSAL DRINKS,NEW DELHI vs. ACIT, CIRCLE-42(1), NEW DELHI

ITA 2283/DEL/2019[2015-16]Status: HeardITAT Delhi25 Mar 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs Acit W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs Acit W4D-204/5, Keshavkunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent Assessee By Sh. Neeraj Jain, Ca& Sh. P. K. Mishra, Ca Revenue By Ms.Pooja Swaroop, Cit (Dr) Date Of Hearing 24/07/2025 Date Of Pronouncement 17/10/2025

Section 143(3)Section 147Section 148Section 14ASection 68

…1 ITA No. 2283 & 2284/Del/2023 Raheja Developers Ltd. vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs ACIT W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs ACIT W4D-204/5, KeshavKunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant…

VILSON ROOFING PRODUCTS PRIVATE LIMITED,KOLHAPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLHAPUR

The appeal of the assessee is DISMISSED

ITA 956/PUN/2023[2009-10]Status: DisposedITAT Pune12 Dec 2023AY 2009-10

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 956/Pun/2023 निर्धारण वर्ा / Assessment Year : 2009-10 Vilson Roofing Products Pvt. Ltd., 1St Lane, Opp. Prataprao Jagdale Hall, Rajarampuri, Kolhapur, Pin – 416 008 . . . . . . . अपऩलधथी / Appellant Pan: Aaccv0661M

For Appellant: Mr Sharad Vaze [‘Ld. AR’]For Respondent: Mr M G Jasnani [‘Ld. DR’]
Section 143(3)Section 147Section 148Section 250Section 253(1)(a)Section 68

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे “बी” न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE “B” BENCH, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 956/PUN/2023 निर्धारण वर्ा / Assessment Year : 2009-10 Vilson Roofing Products Pvt. Ltd., 1st Lane, Opp. Prataprao Jagdale Hall, Rajarampuri, Kolhapur, Pin – 416 008 . . . . . . . अपऩलधथी / Appellant PAN: AACCV0661M बनाम / V/s Asstt. Commissioner of Income Tax, . . . . . . . प्रत्यथी / Respondent Central Circle, Kolhapur द्वारा / Appearances Assessee by : Mr Sharad Vaze [‘Ld…

SHRI ARUN AGRAWAL, RAIPUR,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-3(1), RAIPUR, RAIPUR

In the result, the appeal of the assessee is allowed in terms of the aforesaid observations

ITA 214/RPR/2023[2010-11]Status: DisposedITAT Raipur16 Oct 2023AY 2010-11

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 214/Rpr/2023 "नधा"रण वष" / Assessment Year : 2010-11 Shri Arun Agrawal 85, Pandri Textile Market, Raipur-492 001 (C.G.) Pan :Acjpa2323D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-3(1), Raipur (C.G.)

For Appellant: Shri Veekaas S. Sharma, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 132Section 147Section 148Section 153CSection 69

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 214/RPR/2023 "नधा"रण वष" / Assessment Year : 2010-11 Shri Arun Agrawal 85, Pandri Textile Market, Raipur-492 001 (C.G.) PAN :ACJPA2323D .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-3(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Veekaas S. Sharma, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 25.09.2023 घोषणा क" त…

HAZARI LAL KESARI CHAND,NEW DELHI vs. ACIT, CIRCLE-48(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 8561/DEL/2019[2007-08]Status: DisposedITAT Delhi10 Feb 2023AY 2007-08

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S

For Appellant: N O N EFor Respondent: Shri
Section 132Section 133(6)Section 143(1)Section 148

…1 Hazari Lal Kesari Chand, ND. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘B’ NEW DELHI ] BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER I.T.A. No. 8561/DEL/2019 (A.Y. 2007-08) M/s. Hazari Lal Vs. ACIT, Kesari Chand, L-83, Hotel Hyatt Regency, Circle : 48 (1) Ring Road, New Delhi – 110 066. New Delhi. PAN No. AAAFH0269C ( APPELLANT ) ( RESPONDENT ) Assessee by : N O N E; Department by: Shri Rajendra Jha, Sr. D. R.; Date of Hearing 06.02.2023 Date of Pronouncement 10.02.2023 ORDER PER YOGESH KUMAR US, JM This appeal is filed by the assessee against…

KEYSTONE REALTORS PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 2(4), MUMBAI

In the result, appeal filed by the assessee is dismissed

ITA 951/MUM/2018[2007-08]Status: DisposedITAT Mumbai17 Oct 2022AY 2007-08

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Sh. Naresh KumarFor Respondent: Sh. Anil. S. Sant, Sr.DR
Section 115JSection 132(1)Section 143Section 143(3)Section 148Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 3939/Mum/2018 (A.Y. 2007-08) ITA No. 987/Mum/2018 (A.Y. 2009-10) ITA No. 989/Mum/2018 (A.Y. 2011-12) Keystone Realtors Pvt. Ltd., 702, Natraj, M.V. Road, Junction W.E. Highway, Andheri (E), Mumbai-400069. PAN: AAACK2499Q ...... Appellant Vs. DCIT, Central Circle-2(4), Aayakar Bhavan, M.K. Road, Mumbai-400020 ..... Respondent Appellant by : Sh. Naresh Kumar Respondent by : Sh. Anil. S. Sant, Sr.DR Date of hearing : 21/07/2022 Date of pronouncement : 17/10/2022 O…

ARVIND HANJARIMAL JAIN ,MUMBAI vs. ASST CIT 31 (2) , MUMBAI

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

ITA 270/MUM/2020[2012-13]Status: DisposedITAT Mumbai29 Mar 2022AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Jain DixitFor Respondent: Shri Mehul Jain
Section 132Section 133(6)Section 139Section 143Section 143(2)Section 143(3)Section 148Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA NOs. 267, 268, 269 & 270/MUM/2020 (A.Ys: 2009-10, 2010-11, 2011-12 & 2012-13) Aravind Hanjarimal Jain v. ACIT – 31(1) 23/26, Vijay Vills Jawahar Nagar Kautilya Bhavan S.V. Road, Goregaon (W) Bandra Kurla Complex Mumbai - 400062 Bandra(E), Mumbai - 400051 PAN: AAAPJ9738Q (Appellant) (Respondent) Assessee by : Shri Jain Dixit Department by : Shri Mehul Jain Date of Hearing : 13.01.2022 Date of Pronouncement : 29.03.2022 O R D E R PER S.…

ARVIND HANJARIMAL JAIN ,MUMBAI vs. ASST CIT 31 (2) , MUMBAI

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

ITA 269/MUM/2020[2011-12]Status: DisposedITAT Mumbai29 Mar 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Jain DixitFor Respondent: Shri Mehul Jain
Section 132Section 133(6)Section 139Section 143Section 143(2)Section 143(3)Section 148Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA NOs. 267, 268, 269 & 270/MUM/2020 (A.Ys: 2009-10, 2010-11, 2011-12 & 2012-13) Aravind Hanjarimal Jain v. ACIT – 31(1) 23/26, Vijay Vills Jawahar Nagar Kautilya Bhavan S.V. Road, Goregaon (W) Bandra Kurla Complex Mumbai - 400062 Bandra(E), Mumbai - 400051 PAN: AAAPJ9738Q (Appellant) (Respondent) Assessee by : Shri Jain Dixit Department by : Shri Mehul Jain Date of Hearing : 13.01.2022 Date of Pronouncement : 29.03.2022 O R D E R PER S.…

ARVIND HANJARIMAL JAIN ,MUMBAI vs. ASST CIT 31 (2) , MUMBAI

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

ITA 268/MUM/2020[2010-11]Status: DisposedITAT Mumbai29 Mar 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Jain DixitFor Respondent: Shri Mehul Jain
Section 132Section 133(6)Section 139Section 143Section 143(2)Section 143(3)Section 148Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA NOs. 267, 268, 269 & 270/MUM/2020 (A.Ys: 2009-10, 2010-11, 2011-12 & 2012-13) Aravind Hanjarimal Jain v. ACIT – 31(1) 23/26, Vijay Vills Jawahar Nagar Kautilya Bhavan S.V. Road, Goregaon (W) Bandra Kurla Complex Mumbai - 400062 Bandra(E), Mumbai - 400051 PAN: AAAPJ9738Q (Appellant) (Respondent) Assessee by : Shri Jain Dixit Department by : Shri Mehul Jain Date of Hearing : 13.01.2022 Date of Pronouncement : 29.03.2022 O R D E R PER S.…

ARVIND HANJARIMAL JAIN,MUMBAI vs. ASST CIT 31 (2), MUMBAI

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

ITA 267/MUM/2020[2009-10]Status: DisposedITAT Mumbai29 Mar 2022AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Jain DixitFor Respondent: Shri Mehul Jain
Section 132Section 133(6)Section 139Section 143Section 143(2)Section 143(3)Section 148Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA NOs. 267, 268, 269 & 270/MUM/2020 (A.Ys: 2009-10, 2010-11, 2011-12 & 2012-13) Aravind Hanjarimal Jain v. ACIT – 31(1) 23/26, Vijay Vills Jawahar Nagar Kautilya Bhavan S.V. Road, Goregaon (W) Bandra Kurla Complex Mumbai - 400062 Bandra(E), Mumbai - 400051 PAN: AAAPJ9738Q (Appellant) (Respondent) Assessee by : Shri Jain Dixit Department by : Shri Mehul Jain Date of Hearing : 13.01.2022 Date of Pronouncement : 29.03.2022 O R D E R PER S.…

DCIT, CENTRAL CIRCLE-2, JAIPUR vs. SHRI PRAKASH CHAND KOTHARI, JAIPUR

In the result, appeal of the assessee is allowed

ITA 1298/JPR/2019[2011-12]Status: DisposedITAT Jaipur12 Oct 2021AY 2011-12
For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. B. K. Gupta (PCIT)
Section 147Section 148Section 151Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1190/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke Shri Prakash Chand Kothari DCIT, Vs. B-4A, Kothari House, Prithviraj Road, Central Circle-02, C- Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPBK2884R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1298/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke T…

SHRI PRAKASH CHAND KOTHARI,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, appeal of the assessee is allowed

ITA 1190/JPR/2019[2011-12]Status: DisposedITAT Jaipur12 Oct 2021AY 2011-12
For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. B. K. Gupta (PCIT)
Section 147Section 148Section 151Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1190/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke Shri Prakash Chand Kothari DCIT, Vs. B-4A, Kothari House, Prithviraj Road, Central Circle-02, C- Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPBK2884R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1298/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke T…

J.D. SONS STEEL PVT. LTD.,FARIDABAD vs. ACIT, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 1061/DEL/2015[2009-10]Status: DisposedITAT Delhi31 Aug 2021AY 2009-10

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Rajesh Jain, CAFor Respondent: Shri Umesh Takiyar, Sr.D.R
Section 139Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 148(1)Section 148(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No.1060 & 1061/DEL/2015 Assessment Year 2007-08 & 2009-10 J.D. Sons Steel Pvt. Ltd., v. ACIT, B-17, First Floor, Circle-II, Nehru Ground, NIT, Faridabad. Faridabad. TAN/PAN: AAACJ9814A (Appellant) (Respondent) Appellant by: Shri Rajesh Jain, CA Respondent by: Shri Umesh Takiyar, Sr.D.R. Date of hearing: 05 07 2021 Date of pronouncement: 31 08 2021 O R D E R PER, AMIT SHUKLA, J.M. The aforesaid appeals have been filed by the assessee against separate impugned ord…

NEEL BUILDERS PVT LTD,NEW DELHI vs. ITO WARD - 18(1), NEW DELHI

In the result, the appeal of assessee is allowed

ITA 6336/DEL/2019[2008-09]Status: DisposedITAT Delhi02 Dec 2020AY 2008-09

Bench: Shri Bhavnesh Saini

For Appellant: For RevenueFor Respondent: Shri Ved Prakash Mishra, Sr. Dr
Section 132Section 143(1)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.6336/Del./2019 Assessment Year 2008-09 Neel Builders Pvt. Ltd. Income Tax Officer, C/o Kapil Goel, Adv. vs. Ward 18(1), F-26/124, Sector-7, New Delhi. Rohini, New Delhi. PAN No. AABCN9572C (Appellant) (Respondent) Shri Kapil Goel, Advocate For Assessee : For Revenue : Shri Ved Prakash Mishra, Sr. Dr Date of Hearing : 23.11.2020 Date of Pronouncement : 02.12.2020 ORDER This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-37, New Delhi dated 28.06.2019 for AY 2008-09…

SHRI ARVINDBHAI LALLUBHAI LAKHANKIYA,,SURAT vs. THE ACIT, CIRCLE-9,, SURAT

ITA 962/AHD/2016[2006-07]Status: DisposedITAT Surat12 Oct 2020AY 2006-07

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Ble(Virtual Court Virtual Hearing) आ.अ.सं./I.T.A No.962/Ahd/2016; "नधा"रणवष"/Assessment Year: 2006-07 Shri Arvindbhai Lallubhai V Asst. Commissioner Of Lakhankiya, B-78, Hans Society, S Income Tax, Circle-9, Surat. Varchha Road, Surat. . [Pan: Aadpl 3819 P] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Ashwin Parekh – Ar राज"वक"ओरसे /Revenue By Mrs. Anupama Singla – Sr.Dr

Section 131Section 133ASection 143(1)Section 143(3)Section 147Section 50C(3)

…आयकरअपील"यअ"धकरण,सुरत "यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL : SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER (Virtual Court Virtual Hearing) आ.अ.सं./I.T.A No.962/AHD/2016; "नधा"रणवष"/Assessment Year: 2006-07 Shri Arvindbhai Lallubhai V Asst. Commissioner of Lakhankiya, B-78, Hans Society, s Income Tax, Circle-9, Surat. Varchha Road, Surat. . [PAN: AADPL 3819 P] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Ashwin Parekh – AR राज"वक"ओरसे /Revenue by Mrs. Anupama Singla – Sr.DR सुनवाईकीतारीख/ Date of hearin…

ARINA GROVER,NEW DELHI vs. ACIT,CIRCLE-45(1), NEW DELHI

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

ITA 9316/DEL/2019[2008-09]Status: DisposedITAT Delhi20 Feb 2020AY 2008-09

Bench: Shri H.S. Sidhuassessment Year : 2008-09 M/S Arina Grover, Vs. Acit, Circle 45(1), D-25, 2Nd Floor, New Delhi Ajay Enclave, New Delhi – 110 027 (Pan: Akepg0821F) (Appellant) (Respondent)

For Appellant: Sh. Rohit Tiwari, Advocate & Sh. VinayFor Respondent: Sh. Pradeep Singh Gautam, Sr.DR
Section 139Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 M/S ARINA GROVER, Vs. ACIT, CIRCLE 45(1), D-25, 2ND FLOOR, NEW DELHI AJAY ENCLAVE, NEW DELHI – 110 027 (PAN: AKEPG0821F) (Appellant) (Respondent) Assessee by : Sh. Rohit Tiwari, Advocate & Sh. Vinay Verma, Advocate Department by : Sh. Pradeep Singh Gautam, Sr.DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-15, New Delhi on 16.10.2019 in relation to the assessment year 2008-09. 2. The brief facts of the case are that assessee f…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE :SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 DHARMENDER KUMAR Vs. ITO, WARD 65(5), C/O RAJ KUMAR & ASSOCIATES,. NEW DELHI L-7A(LGF), SOUTH EXTENSION PART-II, NEW DELHI (PAN: ASGPK3927N) (Appellant) (Respondent) Assessee by : Sh. Raj Kumar, CA & Sh. Sumit Goel, CA Department by : Ms. Ekta Vishnoi, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-21, New Delhi on 28.03.2018 in relation to the assessment year 2008-09 on the following grounds:- 1. That under the facts…

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