Home Finders Housing Ltd. v. ITO

94 Taxmann.com 84Supreme Court of India2018#1312 most cited

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

A procedural irregularity, such as failing to dispose of objections before completing an assessment, does not automatically render the assessment order void or non-est, and can potentially be cured.

87

judgments rely on this decision, according to BharatTax’s citation analysis of 367,164 Indian tax judgments — from 2018 to 2026.

Also referred to as

Home Finders Housing Ltd. v. ITO · Section 147 · Section 148 · Section 143(3) · objections to reopening · procedural irregularity · void order · non-est · GKN Driveshafts India Ltd.

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

Shriya Devi Mundhra, New Delhi vs. ITO Ward 55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

ITA 1523/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Aug 2019AY 2011-12

Bench: Shri R.K. Panda

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 10(38)Section 127Section 147Section 148Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

Gopal Chand Mundhra and Sons, New Delhi vs. ITO, Ward-55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

ITA 1375/DEL/2019[2011-121]Status: DisposedITAT Delhi21 Aug 2019AY 2011-121

Bench: Shri R.K. Panda

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 10(38)Section 127Section 147Section 148Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

Damyanti Mundhra, New Delhi vs. ITO Ward-55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

ITA 1721/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Aug 2019AY 2011-12

Bench: Shri R.K. Panda

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 10(38)Section 127Section 147Section 148Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

Gopal Chand Mundhra, New Delhi vs. ITO Ward-55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

ITA 1524/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Aug 2019AY 2011-12

Bench: Shri R.K. Panda

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 10(38)Section 127Section 147Section 148Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

Raju Manilal Shah, Mumbai vs. ITO WD 13(1)(1), Mumbai

In the result, appeal of the assessee is allowed, as above

ITA 753/MUM/2017[2010-11]Status: DisposedITAT Mumbai20 Aug 2019AY 2010-11

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2010-11

For Appellant: Shri Vijay MehtaFor Respondent: Shri M.K. Singh
Section 143(3)Section 147Section 148Section 74

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI RAM LAL NEGI, JUDICIAL MEMBER : A.Y : 2010-11 Raju Manilal Shah Vs. ITO, Ward-13(1)(1), (Prop. M/s. Indo Foreign Mumbai. (Respondent) Hardware Store) 193, Nagdevi Street, Mumbai 400 003. PAN : AADPS9224M (Appellant) Appellant by : Shri Vijay Mehta Respondent by : Shri M.K. Singh Date of Hearing : 28/06/2019 Date of Pronouncement : 20/08/2019 O R D E R PER G.S. PANNU, VICE PRESIDENT The captioned appeal filed by the assessee is directed against the order passed by the CIT(A)-28, Mumbai dated 11.11.2…

Maharshatra State Power Generation Co. Ltd, Mumbai vs. Addl CIT RG 10(1), Mumbai

The appeals are dismissed

ITA 2043/MUM/2011[2007-08]Status: DisposedITAT Mumbai31 Jul 2019AY 2007-08

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.2043/Mum/2011 (िनधा"रण वष" / Assessment Year:2007-08) Maharashtra State Power The Addl. Cit-Range-10(1) Generation Co. Ltd. Aaykar Bhavan बनाम/ Plot No. G-9, Prakashgad, Maharshi Karve Road 2Nd Floor, Anant Kanekar Marg Mumbai-400 020. Vs. Station Road, Bandra (East) Mumbai-400 051. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaecm-2935-R (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Shri Neeraj Seth - Ld.ARFor Respondent: Shri Ajay Kumar-Ld.CIT-DR
Section 148

…Maharashtra State Power Generation Co. Ltd. Assessment Year :2007-08 आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय "ी महावीर िसंह, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.2043/Mum/2011 (िनधा"रण वष" / Assessment Year:2007-08) Maharashtra State Power The Addl. CIT-Range-10(1) Generation Co. Ltd. Aaykar Bhavan बनाम/ Plot No. G-9, Prakashgad, Maharshi Karve Road 2nd Floor, Anant Kanekar Marg Mumbai-400 020. Vs. Station Road, Bandra (East)…

DCIT, New Delhi vs. M/S. Senorita Enterprises Pvt. Ltd., New Delhi

ITA 5388/DEL/2015[2007-08]Status: DisposedITAT Delhi26 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

For Appellant: Sh. Yogesh Jagia, AdvFor Respondent: Sh. Amit Katoch, Sr. DR
Section 131(1)Section 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 151(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 5388/DEL/2015 A.Y. : 2007-08 DCIT, CIRCLE 23(2), VS. SENORITA ENTERPRISES PVT. NEW DELHI LTD., ROOM NO. 248, C.R. V-6/1, FIRST FLOOR, BUILDING, GREEN PARK EXTEN., I.P. ESTATE, NEW DELHI – 110016 NEW DELHI – 11 0002 (PAN : AAJCS7373P) (ASSESSEE) (RESPONDENT) Revenue by : Sh. Amit Katoch, Sr. DR. Assessee by : Sh. Yogesh Jagia, Adv. ORDER PER H.S. SIDHU : JM The Revenue has filed this Appeal against the impugned Order dated 10.6.2015 of the Ld. CIT(A)-8, New…

Sanjay Kumar Jain, New Delhi vs. ITO Ward - 63(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 825/DEL/2019[2009-10]Status: DisposedITAT Delhi25 Jul 2019AY 2009-10

Bench: Sh. H.S. Sidhuassessment Year: 2009-10

Section 133(6)Section 147Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2009-10 Sanjay Kumar Jain, ITO, Ward 63(2), B-2/78, Ashok Vihar, Vs New Delhi Phase-II, New Delhi – 6 (PAN: AAGPJ2808K) (APPELLANT) (RESPONDENT) Appellant by Sh. Rajat Jain, FCA & Sh. Akshat Jain, FCA Respondent by Sh. S.L. Anuragi, Sr. DR. ORDER This appeal filed by the assessee is directed against the order dated 26.11.2018 of the CIT(A)-20, New Delhi relating to A. Y. 2009-10 on the following grounds:- i) That on the facts and in the circumstances of the case, the Ld. CIT(A) erred…

M/S Aldous Tie-Up Ltd., Kolkata vs. ITO, Ward-7(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1940/KOL/2016[2011-12]Status: DisposedITAT Kolkata10 Jul 2019AY 2011-12

Bench: The Cit(A) & The Cit(A) Dismissed The Said Issue Without Giving Reasons. He Requested To Adjudicate Ground No.2 As A Preliminary Issue As It Answers The Root Of The Case. The Ld. Dr Did Not Object The Same. Therefore We Proceed To Adjudicate Ground No.2 As The Preliminary Issue.

For Appellant: Shri S.M. Surana, AdvocateFor Respondent: Shri C. J. Singh, JCIT, Sr. DR
Section 147

…I.T.A No.1940/Kol/2016 M/s. Aldous Tie-up Ltd. Assessment Year: 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA Before: Shri J. Sudhakar Reddy, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No.1940/Kol/2016 (Assessment Year: 2011-12) M/s. Aldous Tie-up Ltd. Appellant [PAN:AACCA7246D] Vs ITO, Ward-7(1), Kolkata Respondent For the Appellant : Shri S.M. Surana, Advocate For the Respondent : Shri C. J. Singh, JCIT, Sr. DR Date of hearing : 25.04.2019 Date of pronouncement : 10.07.2019 ORDER PER Shri S.S. Viswanethra Ravi, JM: This appeal by the assessee against the comm…

M/S. Mechelonic Welders Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-12(1), Bengaluru

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

ITA 441/BANG/2018[2011-12]Status: DisposedITAT Bangalore10 Jul 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri K.N. Dhandapani, JCIT (D.R)
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 54G

…1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ B ” BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA. No.441/Bang/2018 (Assessment Year: 2011-12) M/s. Mechelonic Welders Pvt. Ltd., Vs. Dy. Commissioner of A-24, HMT Indl. Estate, Jalahalli, Income Tax, Bangalore-560 031 Circle 12(1), PAN: AAACM3665L Bangalore. (Appellant) (Respondent) Assessee By: Shri S.V. Ravishankar, Advocate. Revenue By: Shri K.N. Dhandapani, JCIT (D.R) Date of Hearing : 10.06.2019 Date of Pronouncement : 10.07.2019 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : The assess…

DCIT 12(2)(1), Mumbai vs. Firstsource Solutions Ltd, Mumbai

In the result, Revenue’s appeals are dismissed

ITA 3985/MUM/2016[2008-09]Status: DisposedITAT Mumbai22 May 2019AY 2008-09

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri F.V. IraniFor Respondent: Shri Choudhary Arunkumar Singh
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.3985 & 3986/Mum./2016 (Assessment Year : 2008–09 & 2007–08 ) Dy. Commissioner of Income Tax ……………. Appellant Circle–12(2)(1), Mumbai v/s M/s. Firstsource Solutions Ltd. 5th Floor, B–Wing, Paradigm Mindspace Link Road ……………. Respondent Malad (West), Mumbai 400 064 PAN – AAACI8904N C.O. no.32 & 31/Mum./2017 (Arising out of ITA no.3985 & 3986/Mum./2016) (Assessment Year : 2008–09 & 2007–08) M/s. Firstsource Solutions Ltd. 5th Floor, B–Wing, Paradigm ……………. Cros…

D S Doors (India) Ltd., Faridabad vs. ITO, Ward- 1(2), Faridabad

ITA 389/DEL/2019[2010-11]Status: DisposedITAT Delhi08 May 2019AY 2010-11

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Saubhagya Aggarwal, AdvocateFor Respondent: Ms. Ashima Neb, Senior DR
Section 143(3)Section 147Section 148Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.389/Del./2019 (ASSESSMENT YEAR : 2010-11) M/s. DS Doors (India) Ltd., vs. ITO, Ward 1 (2), 11/7, Mile Stone, Faridabad. Delhi Badarpur Border, NH – 2, Faridabad. (PAN : AAACD5805B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Saubhagya Aggarwal, Advocate Shri Kunal Jangid, Advocate Shri Sumit Baskar, Advocate REVENUE BY : Ms. Ashima Neb, Senior DR Date of Hearing : 16.04.2019 Date of Order : 08.05.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The A…

Abhijit Deshpande, Pandit Automotive Private Limited, Pune vs. Deputy Commissioner of Income-Tax, Circle - 4, Pune

In the result, the appeal of the assessee is allowed

ITA 492/PUN/2018[2010-11]Status: DisposedITAT Pune03 May 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Pankaj Garg
Section 143(3)Section 147Section 148Section 2(22)Section 2(22)(e)

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “बी” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपील सं. / ITA No.492/PUN/2018 "नधा"रण वष" / Assessment year : 2010-11 Abhijit Despande, Pandit Automotive Pvt. Ltd., ………. अपीलाथ" / City S. No.1073, Plot No.425, Appellant Sub Plot 9, Bhosale Mystiqa Apartments, Shivajinagar, Bhamburba, Pune – 411 016. PAN : ABAPD7711J. बनाम v/s The Dy.Commissioner of Inocme-Tax, ………. ""यथ" / Circle – 4, Pune. Respondent Assessee by : Shri Kishore Phadke. Revenue by : Shri Pankaj Garg. सुनवाई क" तार"ख / घोषणा…

ITO, New Delhi vs. Shri Umesh Upadhyay, New Delhi

In the result, whereas appeal of the Revenue is dismissed, Cross

ITA 4054/DEL/2015[2007-08]Status: DisposedITAT Delhi19 Mar 2019AY 2007-08

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charyassessment Year: 2007-08 Vs Income-Tax Officer, Shri Umesh Upadhyay Ward-33 (4), New Delhi. C-9/8273, Vasant Kunj, New Delhi. Pan: Aaapu4438N

Section 143(1)Section 148Section 17(2)Section 28Section 56(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2007-08 vs Income-tax Officer, Shri Umesh Upadhyay Ward-33 (4), New Delhi. C-9/8273, Vasant Kunj, New Delhi. PAN: AAAPU4438N C.O. No.166/Del/2018 (IN ITA No.4054/Del/2015) Assessment Year: 2007-08 Shri Umesh Upadhyay vs Income-tax Officer, C-9/8273, Vasant Kunj, Ward-33 (4), New Delhi. New Delhi. PAN: AAAPU4438N (Applicant) (Respondent) Assessee by Shri P.C. Yadav, Advocate Smt. Manju Yadav, Advocate Revenue by Shri N.K. Bansal, Sr. DR Date o…

M/S. Ranka N Ranka Infrastructure Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle 5(1)(1), Bengaluru

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 2234/BANG/2018[2009-10]Status: DisposedITAT Bangalore15 Mar 2019AY 2009-10

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadale & M/S. Ranka N Ranka Infrastructure Pvt. Ltd. 3Rd Floor, Ranka Chambers, No.31, Cunningham Road, Bengaluru-560052. Pan: Aadcr 9181 M … Appellant Vs. Assistant Commissioner Of Income-Tax, Circle 5(1)(1), Bengaluru. … Respondent Appellant By : Smt.Suman Lunkar, Ca. Respondent By : Shri R.N.Siddappaji, Addl.Cit(Dr) Date Of Hearing: 07/03/2019 Date Of Pronouncement: 15/03/2019 O R D E R Per Pavan Kumar Gadale, Jm : These Are The Appeals Filed By The Assessee Against Different Orders Of The Cit(A) For The Assessment Years 2009-10 & 2013-14. Since The Grounds Of Appeals Are Similar In Both The Assessment Years, They Are Clubbed & Heard Together & Consolidated Order Is Passed.

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Shri R.N.Siddappaji, Addl.CIT(DR)
Section 143(2)Section 143(3)Section 147Section 148Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER and M/s. Ranka N Ranka Infrastructure Pvt. Ltd. 3rd floor, Ranka Chambers, No.31, Cunningham Road, Bengaluru-560052. PAN: AADCR 9181 M … Appellant Vs. Assistant Commissioner of Income-tax, Circle 5(1)(1), Bengaluru. … Respondent Appellant by : Smt.Suman Lunkar, CA. Respondent by : Shri R.N.Siddappaji, Addl.CIT(DR) Date of hearing: 07/03/2019 Date of pronouncement: 15/03/2019 O R D E R Per PAVAN KUMAR GADALE, JM : These are the appeals filed by the assessee against dif…

Deputy Commissioner of Income Tax - 7 (2) (1), Bengaluru vs. M/S Eagleton Property Holdings, Bengaluru

In the result, the appeal filed by the revenue is dismissed as infructuous and the C

ITA 1584/BANG/2018[2014-15]Status: DisposedITAT Bangalore15 Mar 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumarassessment Year : 2007-08 M/S. Eagleton Property Holdings, The Dcit, #2581, 9Th Main Road, Bsk 2Nd Stage, Circle – 7 (2) (1), Vs. Bangalore. Bangalore – 560 070. Pan: Aabfe9867C Appellant Respondent & C.O. No. 111/Bang/2018 (In Ita No. 1584/Bang/2018) (By Assessee) Assessee By : Shri V. Sridhar, Ca Revenue By : Shri R.N. Siddappaji, Addl. Cit (Dr) Date Of Hearing : 06.03.2019 Date Of Pronouncement : 15.03.2019 O R D E R Per Shri A.K. Garodiathis Appeal Is Filed By The Revenue & The C.O. Is Filed By The Assessee & These Are Directed Against The Order Of Ld. Cit (A)-10, Bangalore Dated 23.02.2018 For Assessment Year 2007-08. 2. The Grounds Raised By The Revenue In Its Appeal Are As Under. “1. The Order Of The Learned Cit(A) Is Opposed To Law & Facts Of The Case. 2. "The Cit(A) Erred In Circumstances Of The Case & In Law In Opining That The Assessee Is A Developer & Not A Contractor Without Appreciating The Fact That The Assessee Has Entered Into Construction Agreements With Each Individual Owners & Hence The Assessee Is Only A Building Contractor & Not A Developer & Builder". 3. "Whether On The Facts & Circumstances Of The Case, The Cit(A) Was Justified In Law In Allowing The Appeal On Proportionate Basis In Respect Of Units Having Built Up Area Of Less Than Or Equal To 1500 Sq Ft"? 4. "Whether On The Facts & Circumstances Of The Case, The Cit(A) Was Justified In Law In Rejecting The District Valuation Officer'S Report & Directing The Ao To Take Details Of Measurements Of Individual

For Appellant: Shri V. Sridhar, CAFor Respondent: Shri R.N. Siddappaji, Addl. CIT (DR)
Section 143(3)Section 801Section 801B(10)

…te speaking order for disposing of the objections raised by assessee against validity of reopening and in support of his contention he placed reliance on a judgment of Hon’ble Apex Court rendered in the case of Home Finders Housing Ltd. vs. ITO as reported in 94 Taxmann.com 84 and he filed a copy of this judgment. He also submitted a copy of the judgment of Hon’ble madras High Court rendered in the same case as reported in 93 Taxmann.com 371. He pointed out that in this case, it was held by Hon’ble madras High Court that non compliance of procedure indicated by Hon’ble Supreme Court in the case of GKN Driveshafts…

Smt Janaki Amma, Shivamogga vs. The Income Tax Officer Ward-2, Shivamogga

In the result, the assessee’s appeal for Assessment Year 2010-11 is allowed and the other appeals for Assessment Years 2011-12 to 2013-14

ITA 2810/BANG/2018[2013-14]Status: DisposedITAT Bangalore13 Mar 2019AY 2013-14

Bench: Shri Jason P Boaz

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Smt. P. Renugadevi, JCIT
Section 143(1)Section 143(3)Section 147Section 148Section 54FSection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.2807 to 2810/Bang/2018 Assessment Years : 2010-11 to 2013-14 Smt. Janaki Amma, Vs. The Income Tax Officer, “Sri Nikethan”, Ward – 2, 5th Cross, 1st Lane Left, Shivamogga. Kuvempu Road, Shivamogga – 577 201. PAN: ACIPJ 1721 H APPELLANT RESPONDENT Appellant by : Shri. V. Srinivasan, Advocate Respondent by : Smt. P. Renugadevi, JCIT Date of hearing : 10.01.2019 Date of Pronouncement : 13.03.2019 O R D E R Per Jason P Boaz: These four appeals by the assessee are directed against the separate order…

Smt Janaki Amma, Shivamogga vs. The Income Tax Officer Ward-2, Shivamogga

In the result, the assessee’s appeal for Assessment Year 2010-11 is allowed and the other appeals for Assessment Years 2011-12 to 2013-14

ITA 2809/BANG/2018[2012-13]Status: DisposedITAT Bangalore13 Mar 2019AY 2012-13

Bench: Shri Jason P Boaz

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Smt. P. Renugadevi, JCIT
Section 143(1)Section 143(3)Section 147Section 148Section 54FSection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.2807 to 2810/Bang/2018 Assessment Years : 2010-11 to 2013-14 Smt. Janaki Amma, Vs. The Income Tax Officer, “Sri Nikethan”, Ward – 2, 5th Cross, 1st Lane Left, Shivamogga. Kuvempu Road, Shivamogga – 577 201. PAN: ACIPJ 1721 H APPELLANT RESPONDENT Appellant by : Shri. V. Srinivasan, Advocate Respondent by : Smt. P. Renugadevi, JCIT Date of hearing : 10.01.2019 Date of Pronouncement : 13.03.2019 O R D E R Per Jason P Boaz: These four appeals by the assessee are directed against the separate order…

Smt Janaki Amma, Shivamogga vs. The Income Tax Officer Ward-2, Shivamogga

In the result, the assessee’s appeal for Assessment Year 2010-11 is allowed and the other appeals for Assessment Years 2011-12 to 2013-14

ITA 2808/BANG/2018[2011-12]Status: DisposedITAT Bangalore13 Mar 2019AY 2011-12

Bench: Shri Jason P Boaz

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Smt. P. Renugadevi, JCIT
Section 143(1)Section 143(3)Section 147Section 148Section 54FSection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.2807 to 2810/Bang/2018 Assessment Years : 2010-11 to 2013-14 Smt. Janaki Amma, Vs. The Income Tax Officer, “Sri Nikethan”, Ward – 2, 5th Cross, 1st Lane Left, Shivamogga. Kuvempu Road, Shivamogga – 577 201. PAN: ACIPJ 1721 H APPELLANT RESPONDENT Appellant by : Shri. V. Srinivasan, Advocate Respondent by : Smt. P. Renugadevi, JCIT Date of hearing : 10.01.2019 Date of Pronouncement : 13.03.2019 O R D E R Per Jason P Boaz: These four appeals by the assessee are directed against the separate order…

Smt Janaki Amma, Shivamogga vs. The Income Tax Officer Ward-2, Shivamogga

In the result, the assessee’s appeal for Assessment Year 2010-11 is allowed and the other appeals for Assessment Years 2011-12 to 2013-14

ITA 2807/BANG/2018[2010-11]Status: DisposedITAT Bangalore13 Mar 2019AY 2010-11

Bench: Shri Jason P Boaz

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Smt. P. Renugadevi, JCIT
Section 143(1)Section 143(3)Section 147Section 148Section 54FSection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.2807 to 2810/Bang/2018 Assessment Years : 2010-11 to 2013-14 Smt. Janaki Amma, Vs. The Income Tax Officer, “Sri Nikethan”, Ward – 2, 5th Cross, 1st Lane Left, Shivamogga. Kuvempu Road, Shivamogga – 577 201. PAN: ACIPJ 1721 H APPELLANT RESPONDENT Appellant by : Shri. V. Srinivasan, Advocate Respondent by : Smt. P. Renugadevi, JCIT Date of hearing : 10.01.2019 Date of Pronouncement : 13.03.2019 O R D E R Per Jason P Boaz: These four appeals by the assessee are directed against the separate order…