Home Finders Housing Ltd. v. ITO

94 Taxmann.com 84Supreme Court of India2018#1311 most cited

What is Home Finders Housing Ltd. v. ITO authority for?

The non-disposal of objections raised by an assessee against reassessment proceedings, though a procedural safeguard violation, is an irregularity that does not render the reassessment order void. The matter should be restored to the Assessing Officer to dispose of the objections by passing a speaking order.

87

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

Home Finders Housing Ltd. v. ITO · Section 147 · Section 148 · non-disposal of objections · reassessment proceedings · procedural irregularity · GKN Driveshafts · validity of reassessment · speaking order on objections · nonest per se

Also reported as

256 Taxmann 59

Sections most often in play

Section 147Section 148Section 143(3)Section 14ASection 144Section 80PSection 80P(2)(a)(i)Section 80P(2)(d)

Issues it is cited on

kelvinatormere change of opinionchange of opinionsection 80p(2)(a)reason to believegross total incomedisallowance under section 14asection 80p(2)(d)section 80p(2)(a)(i)tangible materialsection 80p(2)rule 46a

Judgments citing Home Finders Housing Ltd. v. ITO

GRANULES INDIA LIMITED,HYDERABAD vs. DCIT, CIRCLE-2(1), HYDERABAD

In the result, appeal filed by the assessee is dismissed

ITA 1289/HYD/2025[2010-11]Status: DisposedITAT Hyderabad13 Mar 2026AY 2010-11

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha G. Hon’Bleआयकर अपील सं / Ita No.1289/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2010-11) Granules India Limited Vs. Dcit- Circle -2(1) 15Th Floor, Granules Tower Signature Tower, Botanical Garden Road Sy. No. 6(P) Of Kondaput Kondapur, Hyderabad – 500084 Sy. No. 37 Of Kothaguda Telangana Opp. Botanical Gardens Serilingampalluy, R.R. District Pan: Aaacg7369K Hyderabad-500084, Telangana (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

Section 10BSection 143(3)Section 148Section 154Section 271(1)(c)

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH, HYDERABAD श्री विजय पाल राि, माननीय उपाध्यक्ष एवं श्री मंजुनाथा जी, माननीय लेखा सदस्य के समक्ष BEFORE SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G. HON’BLE ACCOUNTANT MEMBER आयकर अपील सं / ITA No.1289/HYD/2025 (निर्धारण वर्ा/Assessment Year:2010-11) Granules India Limited Vs. DCIT- Circle -2(1) 15th Floor, Granules Tower Signature Tower, Botanical Garden Road SY. No. 6(P) of Kondaput Kondapur, Hyderabad – 500084 SY. NO. 37 of Kothaguda Telangana Opp. Botanical Gardens Serilingamp…

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.…

ACIT, CIRCLE-2(1), HYDERABAD vs. EMAAR HILLS TOWNSHIP PRIVATE LIMITED, HYDERABAD

In the result, appeal of the Revenue is dismissed

ITA 425/HYD/2023[2008-09]Status: DisposedITAT Hyderabad31 Jul 2025AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, K C DevdasFor Respondent: Sri Gurpreet Singh, Sr. AR
Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.425/Hyd./2023 Assessment Year 2008-2009 The ACIT, Circle-2(1), EMMAR Hills Township Hyderabad – 500 084. vs. Private Limited, Hyderabad. Telangana. PIN – 500 032. Telangana. (Appellant) (Respondent) For Revenue : Sri Gurpreet Singh, Sr. AR For Assessee : CA, K C Devdas Date of Hearing : 23.07.2025 Date of Pronouncement : 31.07.2025 ORDER PER MANJUNATHA G. : The above appeal has been filed by the Revenue against the Order dated 14.03.2023 of the learned CIT(…

JAI DURGA SURGICALS PRIVATE LIMITED,PATNA vs. INCOME TAX OFFICER, WARD 1(1), PATNA, PATNA

ITA 363/PAT/2024[2017-18]Status: DisposedITAT Patna05 Jun 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy(Through Virtual Hearing At Kolkata) Jai Durga Surgicals Pvt. Ltd. Vs Ito, Ward-1(1), Patna 101, Lotus Apartment, New Patliputra Colony, Bihar Pan No. :Aabcj 7962 N (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri Nishant Maitin, Ca रधजस्व की ओर से /Revenue By : Shri Ashwani Kr. Singal, Jcit सुनवाई की तारीख / Date Of Hearing : 30/04/2025 घोषणा की तारीख/Date Of Pronouncement : 05/06/2025

For Appellant: Shri Nishant Maitin, CAFor Respondent: Shri Ashwani Kr. Singal, JCIT
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT (THROUGH VIRTUAL HEARING AT KOLKATA) Jai Durga Surgicals Pvt. Ltd. Vs ITO, Ward-1(1), Patna 101, Lotus Apartment, New Patliputra Colony, Bihar PAN No. :AABCJ 7962 N (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Nishant Maitin, CA रधजस्व की ओर से /Revenue by : Shri Ashwani Kr. Singal, JCIT सुनवाई की तारीख / Date of Hearing : 30/04/2025 घोषणा की तारीख/Date of Pronouncement : 05/06/2025 आदेश / O R D E R The present appeal is directed at the instance of assessee against…

ARPIT HOTEL,PATNA vs. DCIT CENTRAL CIRCLE 3, PATNA, PATNA

In the result, appeal of the assessee is allowed

ITA 349/PAT/2024[2007-08]Status: DisposedITAT Patna05 Jun 2025AY 2007-08

Bench: Shri Duvvuru Rl Reddy(Through Virtual Hearing At Kolkata)

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT (THROUGH VIRTUAL HEARING AT KOLKATA) ITA No.363/PAT/2024 (निर्धारण वर्ष /Assessment Year : 2017-2018) Jai Durga Surgicals Pvt. Ltd. Vs ITO, Ward-1(1), Patna 101, Lotus Apartment, New Patliputra Colony, Bihar PAN No. : AABCJ 7962 N (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) निर्धारिती की ओर से /Assessee by Shri Nishant Maitin, CA राजस्व की ओर से /Revenue by Shri Ashwani Kr. Singal, JCIT सुनवाई की तारीख / Date of Hearing 30/04/2025 घोषणा की तारीख/Date of Pronouncement 05/06/2025 आदेश / ORDER The present appeal…

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT, PANCHKULA

Appeal is allowed

ITA 596/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 May 2025AY 2017-18

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT, PANCHKULA

Appeal is allowed

ITA 594/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, PANCHKULA

Appeal is allowed

ITA 593/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, PANCHKULA

Appeal is allowed

ITA 592/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT, PANCHKULA

Appeal is allowed

ITA 591/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE,, PANCHKULA

Appeal is allowed

ITA 590/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DCIT, CIRCLE, PANCHKULA, PANCHKULA

Appeal is allowed

ITA 589/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DCIT,CIRCLE, PANCHKULA, PANCHKULA

Appeal is allowed

ITA 588/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh30 May 2025AY 2014-15

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

HIMAR SPECIALTY CHEMICALS PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER-10(1)(1), MUMBAI, MUMBAI

The appeal of the appellant is allowed

ITA 4519/MUM/2024[2012-13]Status: DisposedITAT Mumbai11 Nov 2024AY 2012-13

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

Section 147Section 148Section 35A

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “E” Bench, Mumbai. Before Shri Narender Kumar Choudhry (JM) & Shri Omkareshwar Chidara (AM) I.T.A. No. 4519/Mum/2024 (A.Y. 2012-13) Himar Specialty Chemicals Vs. ITO-10(1)(1) Private Limited Aayakar Bhavan Shop No. 8, Plot No. 4D/2 M.K. Road Sun Heights CHS Chuchgate Off. Adishakaracharya Mumbai-400 Marg, Powai, Mumbai 020. 400 076. PAN : AAACH8277M (Appellant) (Respondent) Assessee by Shri Himansh Gandhi Department by Shri Praveen Shrivastava Date of Hearing 10.10.2024 Date of Pronouncement 11.11.2024 O R D E R Per Omkareshwar Chidara (AM) :- In the above cited…

THE DCIT, CIRCLE (INTERNATIONAL TAXATION), CHANDIGARH vs. SH. MANJEET SINGH, LUDHIANA

In the result, Revenue’s appeal is dismissed whereas, Cross

ITA 512/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh15 Oct 2024AY 2012-13

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 512/Chd/2022 "नधा"रण वष" / Assessment Year : 2012-13 The Dcit, Vs. Shri Manjeet Singh, बनाम Circle (International S/O Shri Harbir Singh Taxation), # 1460, Ward Number-8, Chandigarh Gahlewal, Ludhiana 141008 "थायी लेखा सं./Pan No: Cdeps4087A अपीलाथ"/ Appellant ""यथ"/ Repsondent & C.O. No. 13/Chd/2022 ( In आयकर अपील सं./ Ita No. 512/Chd/2022) "नधा"रण वष" / Assessment Year : 2012-13 Shri Manjeet Singh, Vs. The Dcit, बनाम S/O Shri Harbir Singh Circle (International # 1460, Ward Number-8, Taxation ), Gahlewal, Chandigarh Ludhiana 141008 "थायी लेखा सं./Pan No: Cdeps4087A अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Dharamvir, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 04.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 15.10.2024

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Dharamvir, JCIT, Sr. DR
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 512/CHD/2022 "नधा"रण वष" / Assessment Year : 2012-13 The DCIT, Vs. Shri Manjeet Singh, बनाम Circle (International S/o Shri Harbir Singh Taxation), # 1460, Ward Number-8, Chandigarh Gahlewal, Ludhiana 141008 "थायी लेखा सं./PAN No: CDEPS4087A अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT AND C.O. No. 13/Chd/2022 ( In आयकर अपील सं./ ITA No. 512/CHD/2022) "नधा"रण वष" / Assessment Year : 2012-13 Shri Manjeet Singh,…

SAPNA RASTOGI,NEW DELHI vs. ITO WARD 1(2)(5), MEERUT

In the result, the appeal of the assessee is allowed and the assessment order is quashed

ITA 617/DEL/2024[2013-14]Status: DisposedITAT Delhi28 Aug 2024AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2013-14

For Appellant: Shri Sandeep Goel, AdvocateFor Respondent: Shri Anuj Garg, Sr. DR
Section 144BSection 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2013-14 Sapna Rastogi, Vs Income Tax Officer, C/o Kapil Goel, Advocate, Ward – 1(2)(5), F-26/124, Sector-7, Meerut. Rohini, Delhi – 110 085. PAN: AETPR1493R (Appellant) (Respondent) Assessee by : Shri Sandeep Goel, Advocate Revenue by : Shri Anuj Garg, Sr. DR Date of Hearing : 04.07.2024 Date of Pronouncement : 28.08.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 11.01.2024 of the Na…

POOJA HARDWARE PVT. LTD.,MUMBAI vs. ACIT - 13 (1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3712/MUM/2018[2012-13]Status: DisposedITAT Mumbai26 Feb 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13

For Appellant: Mr. Vipul Joshi &For Respondent: Mr. H.M. Bhatt, Sr. DR
Section 147Section 35Section 35(1)(i)Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2012-13 M/s Pooja Hardware Pvt. Ltd., The Assistant Commissioner of Flat No. A-102, Sai Darshan Bldg. Income Tax-13(1)(1), Vs. No. 10, Prem Nagar, Off. S.V. Road, Aayakar Bhavan, M.K. Marg, Borivali (W), Mumbai-400020. Mumbai-400092. PAN NO. AAECP 2624 G Appellant Respondent Assessee by : Mr. Vipul Joshi & Ms. Dinkle Hariya Revenue by : Mr. H.M. Bhatt, Sr. DR Date of Hearing : 15/02/2024 : Date of pronouncement 26/02/2024 ORDER PER OM PR…

CAT TECHNOLOGIES LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(2), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 274/HYD/2019[2010-11]Status: DisposedITAT Hyderabad20 Dec 2023AY 2010-11

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarassessment Year: 2010-11 M/S. Cat Technologies Ltd Vs. Dy. Cit Hyderabad Circle 1(2) Hyderabad (Appellant) (Respondent) Pan:Aabha3253J Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri L.V.Bhaskara Reddy, Cit (Dr)

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri L.V.Bhaskara Reddy
Section 149(1)(a)Section 149(1)(b)

…ITA No 274 of 2019 CAT Technologies Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member Assessment Year: 2010-11 M/s. CAT Technologies Ltd Vs. Dy. CIT Hyderabad Circle 1(2) Hyderabad (Appellant) (Respondent) PAN:AABHA3253J Assessee by: Shri K.C. Devdas, CA Revenue by: Shri L.V.Bhaskara Reddy, CIT (DR) Date of hearing: 18/12/2023 Date of pronouncement: 20/12/2023 ORDER Per Laliet Kumar, J.M This appeal filed by the assessee is directed against the order dated 17.12.2018 of the l…

VANTAGE INTEGRATED SECURITY SOLUTIONS PVT LTD,NOIDA vs. ACIT CIRCLE-26(1), NEW DELHI

In the result, appeal of assessee is allowed for statistical purposes

ITA 4987/DEL/2019[2009-10]Status: DisposedITAT Delhi25 Oct 2023AY 2009-10

Bench: Sh. Shamim Yahya & Shri Yogesh Kumar Usvantage Integrated Security Vs. Acit Solutions Pvt. Ltd. Circle – 26(1) B-11, Sec-07, Noida, Up New Delhi Pan No. Aaacu 1717 F (Appellant) (Respondent) Assessee By Shri Kamal Kishan Jetely, Adv. & Shri S. M. Manjar, Adv. Revenue By Shri Vivek Vardhan, Sr. D.R. Date Of Hearing: 12.10.2023 Date Of Pronouncement: 25.10.2023

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER Vantage Integrated Security Vs. ACIT Solutions Pvt. Ltd. Circle – 26(1) B-11, Sec-07, Noida, UP New Delhi PAN No. AAACU 1717 F (APPELLANT) (RESPONDENT) Assessee by Shri Kamal Kishan Jetely, Adv. & Shri S. M. Manjar, Adv. Revenue by Shri Vivek Vardhan, Sr. D.R. Date of hearing: 12.10.2023 Date of Pronouncement: 25.10.2023 PER SHAMIM YAHYA, AM : This appeal filed by the assessee is directed against the order of Learned Commissioner of Income Tax (Appeals)-16, New Del…

SHRI IQBAL SHEIKH,SRINAGAR vs. INCOME TAX OFFICEER , SRINAGAR

In the result, the appeal of the assessee is allowed

ITA 176/ASR/2019[2010-11]Status: DisposedITAT Amritsar29 Aug 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Upender Bhat, CAFor Respondent: Sh. Mohit Kumar Nigam, Sr. DR
Section 148Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 176/Asr/2019 Assessment Year: 2010-11 Sh. Iqbal Sheikh, Vs. The I.T.O. 3 (1), Nigeen, Hazratbal, Srinagar Srinagar Kashmir PAN : AAEPI 2499B (APPELLANT) (RESPONDENT) Assessee by : Sh. Upender Bhat, CA Revenue by : Sh. Mohit Kumar Nigam, Sr. DR Date of Hearing: 02/08/2023 Date of Pronouncement: 29/08/2023 ORDER Per Dr. M. L. Meena, AM: This appeal is filed by the assessee against the order of the Ld. CIT(A)-1, Ludhiana dated 09/01/2019 for the Asse…

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Home Finders Housing Ltd. v. ITO (94 Taxmann.com 84) — Cited in 87 Judgments | BharatTax