I, Jaipur v. A.L. Lalpuria Construction (P.) Ltd.

32 Taxmann.com 384High Court2013#3909 most cited

What is I, Jaipur v. A.L. Lalpuria Construction (P.) Ltd. authority for?

An oral statement of a third party recorded by search authorities cannot be used to make an addition for alleged accommodation entries unless it is confronted to the assessee and supporting documentary evidence is provided.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT-1 · Jaipur v. A.L. Lalpuria Construction (P.) Ltd. · 32 Taxmann.com 384 · accommodation entries · oral statement · third party statement · natural justice · adverse material · assessment proceedings · section 68

Sections most often in play

Section 115BBESection 132Section 153BSection 153CSection 292CCSection 10(38)Section 14ASection 68

Issues it is cited on

paper companyshell companyentry operatoraddition u/s 68addition under section 68share application moneyaccommodation entrygenuineness of the transactionreassessment proceedingscommissioner (appeals)reason to believesection 142

Judgments citing I, Jaipur v. A.L. Lalpuria Construction (P.) Ltd.

Expressway Services Pvt Ltd, Hyderabad vs. DCIT., Central Circle-2(4), Hyderabad

In the result, the appeals filed by the assessee in ITA Nos

ITA 486/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21
Section 132(4)Section 153C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.484 to 486/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2018-19 to 2020-21) Expressway Services Pvt. Vs. The Deputy Commissioner of Ltd., Income Tax, Hyderabad. Central Circle – 2(4), Hyderabad. PAN : AACCE9241Q. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri K.C. Devdas,…

Expressway Services Pvt Ltd, Hyderabad vs. DCIT., Central Circle -2(4), Hyderabad

In the result, the appeals filed by the assessee in ITA Nos

ITA 485/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20
Section 132(4)Section 153C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.484 to 486/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2018-19 to 2020-21) Expressway Services Pvt. Vs. The Deputy Commissioner of Ltd., Income Tax, Hyderabad. Central Circle – 2(4), Hyderabad. PAN : AACCE9241Q. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri K.C. Devdas,…

Expressway Services Private Limited, Hyderabad vs. DCIT., Central Circle-2(4), Hyderabad

In the result, the appeals filed by the assessee in ITA Nos

ITA 484/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19
Section 132(4)Section 153C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.484 to 486/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2018-19 to 2020-21) Expressway Services Pvt. Vs. The Deputy Commissioner of Ltd., Income Tax, Hyderabad. Central Circle – 2(4), Hyderabad. PAN : AACCE9241Q. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri K.C. Devdas,…

ACIT-Central Circle -2(1), Nagpur vs. Shri Nandkumar Khattumal Harchandani, Nagpur

In the result, appeal of the Revenue stands dismissed

ITA 411/NAG/2019[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke
Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.411/Nag./2019 (Assessment Year : 2015–16) Asstt. Commissioner of Income Tax ……………. Appellant Central Circle–2(1), Nagpur v/s Shri Nandkumar Khatumal Harchandani ……………. Respondent 469, Poonam Villa, New Colony Nagpur 440 013 PAN – AATPH2594R Assessee by : Shri Manoj G. Moryani Revenue by : Shri Sandipkumar Salunke Date of Hearing – 21/01/2025 Date of Order – 25/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed against the impugned order date…

ACIT-Central Circle -2(1), Nagpur vs. Shri Nandkumar Khattumal Harchandani, Nagpur

ITA 410/NAG/2019[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke
Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.410/Nag./2019 (Assessment Year : 2014-15) Asstt. Commissioner of Income Tax Appellant Central Circle-2(1), Nagpur v/s Shri Nandkumar Khatumal Harchandani Respondent 469, Poonam Villa, New Colony Nagpur 440 013 PAN – AATPH2594R Assessee by : Shri Manoj G. Moryani Revenue by : Shri Sandipkumar Salunke Date of Hearing – 21/01/2025 Date of Order – 25/02/2025 PER K.M. ROY, A.M. ORDER This appeal by the Revenue is directed against the impugned order dated 31/10/2019, passed by…

Dy. Commissioner of Income Tax, Bilaspur vs. Ms Mayura Saria Pvt. Ltd., Bilaspur

ITA 430/RPR/2024[2015-16]Status: DisposedITAT Raipur07 Feb 2025AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 430/Rpr/2024 ("नधा"रण वष" Assessment Year: 2015-16)

For Appellant: Shri G. S. Agrawal, CAFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 115JSection 132Section 142(1)Section 147Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 430/RPR/2024 ("नधा"रण वष" Assessment Year: 2015-16) Deputy Commissioner of Income Tax, v M/s Mayura Saria Pvt. Ltd., Aayakar Bhawan, Vyapar Vihar, s Ambikapur, Surguja-497001, C.G. Bilaspur, 495001 PAN: AAFCM0700P (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri G. S. Agrawal, CA राज" की ओर से /Revenue by : Shri S. L. Anuragi, CIT-DR सुनवाई की त…

ITO, War4D-19(2), New Delhi vs. P & R Engineering Services P.Ltd, New Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 4774/DEL/2018[2009-10]Status: DisposedITAT Delhi09 Nov 2023AY 2009-10

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. V. K. Agarwal, AR &For Respondent: Sh. Vivek Vardhan, Sr. DR
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial member ITA No. 4773/Del/2018 : Asstt. Year: 2008-09 ITA No. 4774/Del/2018 : Asstt. Year: 2009-10 Income Tax Officer, Vs P & R Engineering Services Pvt. Ltd. Ward-19(2), 89, Lok Nayak Apartments, Sector-9 New Delhi Rohini, New Delhi-110085 (APPELLANT) (RESPONDENT) PAN No. AACCP0484E Assessee by : Sh. V. K. Agarwal, AR & Ms. Shweta Bansal, CA Revenue by : Sh. Vivek Vardhan, Sr. DR Date of Hearing: 29.08.2023 Date of Pronouncement: 09.11.2023 ORDER Per Dr. B. R. R. Kumar, Account…

ITO, Ward- 19(2), New Delhi vs. P & R Engineering Services Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 4773/DEL/2018[2008-09]Status: DisposedITAT Delhi09 Nov 2023AY 2008-09

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. V. K. Agarwal, AR &For Respondent: Sh. Vivek Vardhan, Sr. DR
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial member ITA No. 4773/Del/2018 : Asstt. Year: 2008-09 ITA No. 4774/Del/2018 : Asstt. Year: 2009-10 Income Tax Officer, Vs P & R Engineering Services Pvt. Ltd. Ward-19(2), 89, Lok Nayak Apartments, Sector-9 New Delhi Rohini, New Delhi-110085 (APPELLANT) (RESPONDENT) PAN No. AACCP0484E Assessee by : Sh. V. K. Agarwal, AR & Ms. Shweta Bansal, CA Revenue by : Sh. Vivek Vardhan, Sr. DR Date of Hearing: 29.08.2023 Date of Pronouncement: 09.11.2023 ORDER Per Dr. B. R. R. Kumar, Account…

ACIT, Circle-19(2), New Delhi vs. P & R Infraprojects Ltd, New Delhi

In the result, the appeal filed by the Revenue is dismissed

ITA 4944/DEL/2018[2009-10]Status: DisposedITAT Delhi07 Jan 2022AY 2009-10
For Appellant: Shri V.K. Agarwal, ARFor Respondent: Shri Parikshit Singh, Sr. DR
Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year: 2009-10 ACIT, Vs P & R Infraprojects Ltd., Circle-19(2), 89, Lok Nayak Apartments, New Delhi. Sector-9, Rohini, New Delhi. PAN: AADCP6635J (Appellant) (Respondent) Assessee by : Shri V.K. Agarwal, AR Revenue by : Shri Parikshit Singh, Sr. DR Date of Hearing : 13.12.2021 Date of Pronouncement : 07.01.2022 ORDER PER R.K. PANDA, AM: This appeal filed by the Revenue is directed against the order dated 24.11.2017 of the CIT(A)-38, New Delhi relating to asse…

ITO, Bhadrak Ward, Bhadrak vs. Himansu Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 45/CTK/2020[2015-16]Status: DisposedITAT Cuttack21 Dec 2021AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Himansu Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 44/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Deepansu Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 43/CTK/2020[2015-16]Status: DisposedITAT Cuttack21 Dec 2021AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Deepansu Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 42/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Anupama Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 41/CTK/2020[2015-16]Status: DisposedITAT Cuttack21 Dec 2021AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Anupama Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 40/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Sitansu Sekhar Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 38/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Smt. Kuntala Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 50/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Parbati Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 49/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Kishore Kumar Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 48/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Mamata Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 47/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…