Hari Narain Gattani v. DCIT

123 Taxmann.com 8Income Tax Appellate Tribunal2021#6600 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also reported as

186 ITD 434

Sections most often in play

Section 115BBESection 69BSection 143(3)Section 69CSection 69ASection 132Section 143(1)Section 68

Issues it is cited on

section 69dsection 4(1)warrant of authorisationsection 113section 60section 64section 69bsection 52preponderance of probabilityon money receiptonus of proofsection 271aab

Judgments citing Hari Narain Gattani v. DCIT

PRADEEP SHARMA,SAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, KATNI

The appeal of the assessee is partly allowed

ITA 4/JAB/2024[2017-18]Status: DisposedITAT Jabalpur13 Feb 2026AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 115BSection 133ASection 143(3)Section 154Section 234ASection 250Section 68

…I.T.A. No.4/JAB/2024 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “SMC”, JABALPUR BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.4/JAB/2024 Assessment year:2017-18 Pradeep Sharma, Sagar Vs. ACIT Circle-1, Katni Prop. M/s. Gandhi Medical NFAC, Delhi Store, Ground Floor, Padmakar Nagar, Makronia, Madhya Pradesh-470004. PAN:AHWPS9035J (Appellant) (Respondent) Appellant by Shri Govind Rinwa, C.A Respondent by Shri N. M. Prasad, Sr.D.R-1 O R D E R (A) This appeal vide I.T.A. No.4/JBP/2024 has been filed by the assessee for assessment year 2017-18 against impugned appella…

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NASHIK, NASHIK vs. MADANLAL LALCHAND JAIN, NANDURBAR

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

ITA 1572/PUN/2025[2021-22]Status: DisposedITAT Pune21 Nov 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Assessment Year : 2021-22 Acit, Central Circle-2, Madanlal Lalchand Jain Nashik Vibhare Building, Vs. Near City Police Station, Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Co No.42/Pun/2025 Assessment Year : 2021-22 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Assessment Year : 2022-23 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) : Shri Nikhil S Pathak Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 03-11-2025 Date Of Pronouncement : 21-11-2025 O R D E R Per Bench:

For Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 69B

…nder these circumstances, we have to see as to whether the provisions of sections 68, 69, 69A, 69B, 69C or 69D r.w.s. 115BBE of the Act are to be attracted or not. 13. We find the Jaipur Bench of the Tribunal in the case of Hari Narain Gattani vs. DCIT (2021) 186 ITD 434 (Jaipur – Trib.) has held that where the assessee surrenders undisclosed income during search action for relevant year, it is not necessary that tax rate has to be charged as per provision of section 115BBE. 14. We find the Chandigarh Bench of the Tribunal in the case of Bajaj Sons Ltd. vs. DCIT (2021) 190 ITD 128 (Chandigarh – Trib.) has held th…

MADANLAL LALCHAND JAIN,NANDURBAR vs. ACIT CENTRAL CIRCLE 2, NASHIK

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

ITA 1404/PUN/2025[2022-23]Status: DisposedITAT Pune21 Nov 2025AY 2022-23

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Assessment Year : 2021-22 Acit, Central Circle-2, Madanlal Lalchand Jain Nashik Vibhare Building, Vs. Near City Police Station, Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Co No.42/Pun/2025 Assessment Year : 2021-22 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Assessment Year : 2022-23 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) : Shri Nikhil S Pathak Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 03-11-2025 Date Of Pronouncement : 21-11-2025 O R D E R Per Bench:

For Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 69B

…nder these circumstances, we have to see as to whether the provisions of sections 68, 69, 69A, 69B, 69C or 69D r.w.s. 115BBE of the Act are to be attracted or not. 13. We find the Jaipur Bench of the Tribunal in the case of Hari Narain Gattani vs. DCIT (2021) 186 ITD 434 (Jaipur – Trib.) has held that where the assessee surrenders undisclosed income during search action for relevant year, it is not necessary that tax rate has to be charged as per provision of section 115BBE. 14. We find the Chandigarh Bench of the Tribunal in the case of Bajaj Sons Ltd. vs. DCIT (2021) 190 ITD 128 (Chandigarh – Trib.) has held th…

MADANLAL LALCHAND JAIN,NANDURBAR vs. ACIT CENTRAL CIRCLE 2, NASHIK

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

ITA 1403/PUN/2025[2021-22]Status: DisposedITAT Pune21 Nov 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Assessment Year : 2021-22 Acit, Central Circle-2, Madanlal Lalchand Jain Nashik Vibhare Building, Vs. Near City Police Station, Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Co No.42/Pun/2025 Assessment Year : 2021-22 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Assessment Year : 2022-23 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) : Shri Nikhil S Pathak Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 03-11-2025 Date Of Pronouncement : 21-11-2025 O R D E R Per Bench:

For Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 69B

…nder these circumstances, we have to see as to whether the provisions of sections 68, 69, 69A, 69B, 69C or 69D r.w.s. 115BBE of the Act are to be attracted or not. 13. We find the Jaipur Bench of the Tribunal in the case of Hari Narain Gattani vs. DCIT (2021) 186 ITD 434 (Jaipur – Trib.) has held that where the assessee surrenders undisclosed income during search action for relevant year, it is not necessary that tax rate has to be charged as per provision of section 115BBE. 14. We find the Chandigarh Bench of the Tribunal in the case of Bajaj Sons Ltd. vs. DCIT (2021) 190 ITD 128 (Chandigarh – Trib.) has held th…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(4), BENGALURU, BANGALORE vs. M/S MRK GOLD LLP, BANGALORE

ITA 1026/BANG/2025[2020-21]Status: DisposedITAT Bangalore24 Jul 2025AY 2020-21

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kassessment Year : 2020-21

For Appellant: Shri. Narendra Kumar J Jain, AdvocateFor Respondent: Shri. R. Rajamanohar, JCIT(DR)(ITAT), Bangalore
Section 115BSection 133ASection 143(1)Section 69B

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year : 2020-21 ACIT, Vs. M/s. MRK Gold LLP, Central Circle – 2(4), No. 25, 11 Floor, Byatappa Lane, Bengaluru. CT Street Cross, Bengaluru - 560002 PAN : ABDFM 0158 M APPELLANT RESPONDENT Assessee by : Shri. Narendra Kumar J Jain, Advocate Revenue by : Shri. R. Rajamanohar, JCIT(DR)(ITAT), Bangalore. Date of hearing : 17.07.2025 Date of Pronouncement : 24.07.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : This appeal is filed by the Revenue again…

JAGDISH KUMAR ARORA,BHAWANIMANDI vs. DCIT, CENTRAL CIRCLE- KOTA, KOTA

In the result, the appeal of the assessee is allowed

ITA 1195/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Feb 2025AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 115BSection 143(3)Section 145(3)Section 234ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;djvihy la-@ITA No. 1195/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Jagdish Kumar Arora DCIT Vs. Near Gandhi Manch Central Circle, Bhawanimandi Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAVPA4974A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Shrawan Kumar Gupta, Adv. jktLo dh vksj ls@Revenue by: Mrs. Anita…

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, KOTA vs. BANAS BUILDERS AND DEVELOPERS LLP, JHALAWAR

In the result the appeal of the revenue in ITA no

ITA 269/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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 vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2024 vk;dj vihy la vk;dj vihy la fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2018-19 fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ cuke cuke cuke cuke ACIT, Banas Minerals Private Ltd Central Circle, F 51 Phase III, RICCO Vs. Kota Industrial Area, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 01…

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. BANAS MINERALS PRIVATE LIMITED, JHALAWAR

In the result the appeal of the revenue in ITA no

ITA 240/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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 vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2024 vk;dj vihy la vk;dj vihy la fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2018-19 fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ cuke cuke cuke cuke ACIT, Banas Minerals Private Ltd Central Circle, F 51 Phase III, RICCO Vs. Kota Industrial Area, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 01…

ACIT, CENTRAL CIRCLE, KOTA vs. BANAS MINERALS PRIVATE LIMITED, JHALAWAR

In the result the appeal of the revenue in ITA no

ITA 239/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Dec 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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 vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2024 vk;dj vihy la vk;dj vihy la fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2018-19 fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ cuke cuke cuke cuke ACIT, Banas Minerals Private Ltd Central Circle, F 51 Phase III, RICCO Vs. Kota Industrial Area, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 01…

SOPAN BANDOBA CHAVAN,PUNE vs. INCOME TAX OFFICER WARD 6(1), PUNE

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

ITA 869/PUN/2024[2017-18]Status: DisposedITAT Pune19 Nov 2024AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Arvind Desai, CIT-DR
Section 131Section 133ASection 143(2)Section 68

…der these circumstances, we have to see as to whether the provisions of sections 68, 69, 69A, 69B, 69C or 69D r.w.s. 115BBE of the Act are to be attracted or not. 13. We find the Jaipur Bench of the Tribunal in the case of Hari Narain Gattani vs. DCIT (2021) 186 ITD 434 (Jaipur – Trib.) has held that where the assessee surrenders undisclosed income during search action for relevant year, it is not necessary that tax rate has to be charged as per provision of section 115BBE. 12 14. We find the Chandigarh Bench of the Tribunal in the case of Bajaj Sons Ltd. vs. DCIT (2021) 190 ITD 128 (Chandigarh – Trib.) has hel…

SILVER WINGS LIFE SPACES,KOTA vs. DCIT CIRCLE-1 KOTA, KOTA

In the result, the appeal of the assessee is allowed

ITA 511/JPR/2024[2017-18]Status: DisposedITAT Jaipur31 Jul 2024AY 2017-18

Bench: Learned Cit(A), Which Appeal Was Filed By The Assessee

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. A. S. Nehra(Addl. CIT)
Section 115BSection 143(3)Section 145(3)Section 234ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUn zdqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;djvihy la-@ITA No.511/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Silver Wings Life Spaces DCIT Vs. Plot No. 3, 4 Commercial Circle-01, Complex, Behind Madhushree Kota Hotel Rajiv Gandhi Nagar, Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:ACSFS 4581 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Shrawan Kumar G…

RAM BABU SINGH,BIHAR vs. THE ITO-2(1), BHOPAL, BHOPAL

The appeal of the assessee is allowed

ITA 17/IND/2024[2017-18]Status: HeardITAT Indore09 May 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Shri Ram Babu Singh, Income-Tax Officer, Near Gayatri Mandir, 2(1), बनाम/ Saharsa, Bhopal Vs. Bihar (Assessee/Appellant) (Revenue/Respondent) Pan: Cufps2957D Assessee By Shri S.N.Agrawal, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 07.05.2024 Date Of Pronouncement 09.05.2024

Section 115BSection 143(2)Section 154Section 270ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Shri Ram Babu Singh, Income-tax Officer, Near Gayatri Mandir, 2(1), बनाम/ Saharsa, Bhopal Vs. Bihar (Assessee/Appellant) (Revenue/Respondent) PAN: CUFPS2957D Assessee by Shri S.N.Agrawal, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 07.05.2024 Date of Pronouncement 09.05.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 16.11.2023 passed by learned Commissi…

RAMASAMY SENTHILKUMAR,SALEM vs. ITO , WARD - 1 (3), SALEM

In the result, the appeal of the assessee is dismissed

ITA 986/CHNY/2022[2013-2014]Status: DisposedITAT Chennai16 Jun 2023AY 2013-2014

Bench: Shri Manjunatha. G & Shri Manomohan Dasआयकर अपील सं./Ita No.986/Chny/2022 िनधा(रण वष( /Assessment Year: 2013-14 Ramasamy Senthilkumar, The Income Tax Officer, 76/466, Rajaji Street, Ward-1(3), Suramangalam, Vs. Salem Salem-636 005. [Pan: Aqppk-1526-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri S. Sridhar, Advocate(Erode) ""यथ" क" ओर से /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.05.2023 : 16.06.2023 घोषणा क" तारीख /Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri S. Sridhar, Advocate(Erode)For Respondent: Shri P. Sajit Kumar, JCIT
Section 115BSection 139Section 143(3)Section 148Section 154Section 68

…at the AO cannot amend the rate of tax by invoking section 115BBE of the Act as it is a debatable issue. He also relies on the decision of the Hon’ble Supreme court of India in :- 4 -: 82 ITR 50 (SC) and the decisions of other Tribunals [205 TTJ (Jd) 810; 186 ITD 434/123 taxmann.com. On the other hand, the Ld. DR supported the decision of the Ld. CIT(A). 5. We have considered the submissions of both the parties and are of the view that, the appeal of the assessee has to be rejected. The assessee is aggrieved due to the application of special rate of tax on the added amount of Rs. 2,46,896/-. We notice that…

ANJANEE VIJETHA KASTURI,KURNOOL vs. ACIT, CIRCLE-1, KURNOOL

In the result, appeal of assessee is allowed

ITA 196/HYD/2023[2015-16]Status: DisposedITAT Hyderabad09 May 2023AY 2015-16

Bench: Shri K. Narasimha Chary

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Shri A.G.V. Prasad, DR
Section 115BSection 131Section 133ASection 143(2)Section 143(3)Section 154Section 68Section 69Section 69ASection 69B

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 196/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) Anjanee Vijetha Kasturi, Vs. Asst. Commissioner of Kurnool Income Tax, [PAN No. BJFPK4116E] Circle-1, Kurnool अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri K.A. Sai Prasad, AR रधजस्‍व द्वधरध/Revenue by: Shri A.G.V. Prasad, DR सुिवधई की तधरीख/Date of hearing: 03/05/2023 घोर्णध की तधरीख/Pronouncement on: 09/05/2023 आदेश / ORDER Aggrieved by the…

SANDEEP SETHI ,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1,JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed

ITA 155/JPR/2022[2017-18]Status: DisposedITAT Jaipur08 Feb 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. Sanjay Dhariwal (CIT)
Section 115BSection 132(1)

…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 jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 155/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke Shri Sandeep Sethi Deputy Commissioner of Income Vs. 417, Sethi Bhawan, Tax, Hanuman Ji Ka Rasta, Central Circle-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGWPS 6940 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 154/JP/2022 fu/kZkj.k o"kZ@A…

RAJIV NIGOTIYA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1, JAIPUR

In the result, both the appeals of the assessee are allowed

ITA 154/JPR/2022[2017-18]Status: DisposedITAT Jaipur08 Feb 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. Sanjay Dhariwal (CIT)
Section 115BSection 132(1)

…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 jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 155/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke Shri Sandeep Sethi Deputy Commissioner of Income Vs. 417, Sethi Bhawan, Tax, Hanuman Ji Ka Rasta, Central Circle-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGWPS 6940 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 154/JP/2022 fu/kZkj.k o"kZ@A…

MUKESH KUMAR SARAOGI,CHURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JAIPUR

The appeal of the assessee is dismissed

ITA 186/JPR/2022[2017-18]Status: DisposedITAT Jaipur09 Nov 2022AY 2017-18
For Appellant: Smt. Shivangi Samdhani, CA &For Respondent: Sh. P. R. Meena (CIT)
Section 133ASection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 186/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Mukesh Kumar Saraogi Principal Commissioner of M/s Sohal Lal Mukesh Kumar, Anaj Vs. Income Tax-2, Jaipur Mandi Sadulpur, Churu LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AETPS 0642 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Smt. Shivangi Samd…

M/S. DHARTI ESTATE,JUNAGADH vs. THE PR.CIT-3, RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 92/RJT/2020[2015-16]Status: HeardITAT Rajkot13 Jul 2022AY 2015-16
For Appellant: Shri Deepak Rindani, A.RFor Respondent: Shri Sanjeev Jain, CIT-D.R
Section 115BSection 133ASection 143(3)Section 263Section 28Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Dharti Estate, Sakar The Pr. CIT-3, Residency Opp. Karadiya Rajkot Rajput Chatralay, Vanthali Vs (Respondent) Highway, Junagadh- 362015, Gujarat PAN: AAIFD5123F (Appellant) Assessee by: Shri Deepak Rindani, A.R. Revenue by: Shri Sanjeev Jain, CIT-D.R. Date of hearing : 30-06-2022 Date of pronouncement : 13-07-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2015-16, arises from order of the Pr. CIT-3, Rajkot dated 24-0…