(i) Vetrivel Mineral v. ACIT, Central Circle-2, Madurai

129 Taxmann.com 126High Court2021#1785 most cited

What is (i) Vetrivel Mineral v. ACIT, Central Circle-2, Madurai authority for?

For an electronic record to be admissible as evidence in income tax proceedings, all conditions prescribed under Section 65B of the Indian Evidence Act, 1872, must be strictly fulfilled. The provisions of Section 65B of the Evidence Act and Section 132(4) of the Income-tax Act, 1961, operate in distinct fields regarding the admissibility of evidence.

63

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

Vetrivel Mineral v. ACIT · 129 Taxmann.com 126 · electronic evidence admissibility · Section 65B Evidence Act · Section 132(4) Income-tax Act · search and seizure proceedings · conditions for electronic record · retracted statement · income tax evidence

Sections most often in play

Section 132Section 153ASection 142(1)Section 65BSection 132(4)Section 143(3)Section 143(2)Section 153C

Issues it is cited on

section 65(b)section 90(3)section 65b(4)section 65asection 62section 132(5)section 119(1)section 132(3)illegal paymentsection 65bsection 163section 276

Judgments citing (i) Vetrivel Mineral v. ACIT, Central Circle-2, Madurai

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1703/PUN/2024[2020-21]Status: DisposedITAT Pune09 Jan 2025AY 2020-21

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.1696 to 1703/PUN./2024 Assessment Years : 2013-2014 to 2020-2021 Garware Technical Fibres Limited, The DCIT, CC-1(3), 633, 6th Floor, Aayakar Sadan, Plot No.11, Block D-1, MIDC, Chinchwad, PUNE – 411 019. Bodhi Towers, Salisbury Park, vs. Maharashtra. Gultekdi, PUNE – 411 037. PAN: AAACG1377P Maharashtra. (Appellant) (Respondent) I.T.A.No.1831/PUN./2024 Assessment Year : 2017-18 The DCIT, CC-1(3), Pune Garware Technical Fibres Limited, Plot No.11, Block D-1, MIDC…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

ITA 1702/PUN/2024[2019-20]Status: DisposedITAT Pune09 Jan 2025AY 2019-20

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And
Section 131Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE "A" BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.1696 to 1703/PUN./2024 Assessment Years : 2013-2014 to 2020-2021 Garware Technical Fibres Limited, Plot No.11, Block D-1, MIDC, Chinchwad, PUNE – 411 019. Maharashtra. PAN: AAACG1377P (Appellant) VS. The DCIT, CC-1(3), 633, 6th Floor, Aayakar Sadan, Bodhi Towers, Salisbury Park, Gultekdi, PUNE – 411 037. Maharashtra. (Respondent) I.T.A.No.1831/PUN./2024 Assessment Year : 2017-18 The DCIT, CC-1(3), Pune (Appellant) Garware Technical Fibres Limited, Plot No.11, B…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

ITA 1701/PUN/2024[2018-19]Status: DisposedITAT Pune09 Jan 2025AY 2018-19

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

Section 131Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE "A" BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.1696 to 1703/PUN./2024 Assessment Years : 2013-2014 to 2020-2021 | Garware Technical Fibres Limited, | | Plot No.11, Block D-1, MIDC, | | Chinchwad, PUNE – 411 019. | | Maharashtra. | | PAN: AAACG1377P | | (Appellant) | VS. | The DCIT, CC-1(3), | | 633, 6th Floor, Aayakar Sadan, | | Bodhi Towers, Salisbury Park, | | Gultekdi, PUNE – 411 037. | | Maharashtra. | | (Respondent) | I.T.A.No.1831/PUN./2024 Assessment Year : 2017-18 | The DCIT, CC-1(3), Pune | | (A…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1700/PUN/2024[2017-18]Status: DisposedITAT Pune09 Jan 2025AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.1696 to 1703/PUN./2024 Assessment Years : 2013-2014 to 2020-2021 Garware Technical Fibres Limited, The DCIT, CC-1(3), 633, 6th Floor, Aayakar Sadan, Plot No.11, Block D-1, MIDC, Chinchwad, PUNE – 411 019. Bodhi Towers, Salisbury Park, vs. Maharashtra. Gultekdi, PUNE – 411 037. PAN: AAACG1377P Maharashtra. (Appellant) (Respondent) I.T.A.No.1831/PUN./2024 Assessment Year : 2017-18 The DCIT, CC-1(3), Pune Garware Technical Fibres Limited, Plot No.11, Block D-1, MIDC…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1699/PUN/2024[2016-17]Status: DisposedITAT Pune09 Jan 2025AY 2016-17

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.1696 to 1703/PUN./2024 Assessment Years : 2013-2014 to 2020-2021 Garware Technical Fibres Limited, The DCIT, CC-1(3), 633, 6th Floor, Aayakar Sadan, Plot No.11, Block D-1, MIDC, Chinchwad, PUNE – 411 019. Bodhi Towers, Salisbury Park, vs. Maharashtra. Gultekdi, PUNE – 411 037. PAN: AAACG1377P Maharashtra. (Appellant) (Respondent) I.T.A.No.1831/PUN./2024 Assessment Year : 2017-18 The DCIT, CC-1(3), Pune Garware Technical Fibres Limited, Plot No.11, Block D-1, MIDC…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1698/PUN/2024[2015-16]Status: DisposedITAT Pune09 Jan 2025AY 2015-16

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.1696 to 1703/PUN./2024 Assessment Years : 2013-2014 to 2020-2021 Garware Technical Fibres Limited, The DCIT, CC-1(3), 633, 6th Floor, Aayakar Sadan, Plot No.11, Block D-1, MIDC, Chinchwad, PUNE – 411 019. Bodhi Towers, Salisbury Park, vs. Maharashtra. Gultekdi, PUNE – 411 037. PAN: AAACG1377P Maharashtra. (Appellant) (Respondent) I.T.A.No.1831/PUN./2024 Assessment Year : 2017-18 The DCIT, CC-1(3), Pune Garware Technical Fibres Limited, Plot No.11, Block D-1, MIDC…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1697/PUN/2024[2014-15]Status: DisposedITAT Pune09 Jan 2025AY 2014-15

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.1696 to 1703/PUN./2024 Assessment Years : 2013-2014 to 2020-2021 Garware Technical Fibres Limited, The DCIT, CC-1(3), 633, 6th Floor, Aayakar Sadan, Plot No.11, Block D-1, MIDC, Chinchwad, PUNE – 411 019. Bodhi Towers, Salisbury Park, vs. Maharashtra. Gultekdi, PUNE – 411 037. PAN: AAACG1377P Maharashtra. (Appellant) (Respondent) I.T.A.No.1831/PUN./2024 Assessment Year : 2017-18 The DCIT, CC-1(3), Pune Garware Technical Fibres Limited, Plot No.11, Block D-1, MIDC…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

ITA 1696/PUN/2024[2013-14]Status: DisposedITAT Pune09 Jan 2025AY 2013-14

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And
Section 131Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE "A" BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.1696 to 1703/PUN./2024 Assessment Years : 2013-2014 to 2020-2021 Garware Technical Fibres Limited, Plot No.11, Block D-1, MIDC, Chinchwad, PUNE – 411 019. Maharashtra. PAN: AAACG1377P (Appellant) VS. The DCIT, CC-1(3), 633, 6th Floor, Aayakar Sadan, Bodhi Towers, Salisbury Park, Gultekdi, PUNE – 411 037. Maharashtra. (Respondent) I.T.A.No.1831/PUN./2024 Assessment Year : 2017-18 The DCIT, CC-1(3), Pune (Appellant) VS. Garware Technical Fibres Limited, Plot No.1…

DCIT Central Circle 4(3), Mumbai vs. Vardha Enterprises Private Limited, Mumbai

In the result, appeal of the revenue vide ITA Nos

ITA 3142/MUM/2023[2017-18]Status: DisposedITAT Mumbai22 Nov 2024AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ankush Kapoor, CIT/DR
Section 132Section 153CSection 37Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.3142, 3140 & 3141/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 DCIT, Central Circle 4(3), Vardha Enterprises Private Mumbai Limited vs. 103, Shantivan 2A, Raheja Township Malad (E) Mumbai- 400097. PAN: AACCV 6065 D (Appellant) (Respondent) ITA Nos.2435, 2436, 2439 & 2437/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 Vardha Enterprises Private DCIT/ACIT, Central Limited Circle 4(3), Mumbai 103, Shantivan 2A, Raheja vs. Township…

DCIT Central Circle 4(3), Mumbai vs. Vardha Enterprises Private Limited, Mumbai

In the result, appeal of the revenue vide ITA Nos

ITA 3141/MUM/2023[2021-22]Status: DisposedITAT Mumbai22 Nov 2024AY 2021-22

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ankush Kapoor, CIT/DR
Section 132Section 153CSection 37Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.3142, 3140 & 3141/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 DCIT, Central Circle 4(3), Vardha Enterprises Private Mumbai Limited vs. 103, Shantivan 2A, Raheja Township Malad (E) Mumbai- 400097. PAN: AACCV 6065 D (Appellant) (Respondent) ITA Nos.2435, 2436, 2439 & 2437/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 Vardha Enterprises Private DCIT/ACIT, Central Limited Circle 4(3), Mumbai 103, Shantivan 2A, Raheja vs. Township…

DCIT Central Circle 4(3), Mumbai vs. Vardha Enterprises Private Limited, Mumbai

In the result, appeal of the revenue vide ITA Nos

ITA 3140/MUM/2023[2020-21]Status: DisposedITAT Mumbai22 Nov 2024AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ankush Kapoor, CIT/DR
Section 132Section 153CSection 37Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.3142, 3140 & 3141/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 DCIT, Central Circle 4(3), Vardha Enterprises Private Mumbai Limited vs. 103, Shantivan 2A, Raheja Township Malad (E) Mumbai- 400097. PAN: AACCV 6065 D (Appellant) (Respondent) ITA Nos.2435, 2436, 2439 & 2437/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 Vardha Enterprises Private DCIT/ACIT, Central Limited Circle 4(3), Mumbai 103, Shantivan 2A, Raheja vs. Township…

Vardha Enterprises Private Limited, Mumbai vs. ACIT, Central Circle- 4(3), Mumbai

In the result, appeal of the revenue vide ITA Nos

ITA 2439/MUM/2023[2017-18]Status: DisposedITAT Mumbai22 Nov 2024AY 2017-18
Section 132Section 153CSection 37Section 68Section 69C

…2 ITA Nos.3142, 3140 & 3141/Mum/2023 & ITA Nos. 2435, 2436, 2439 & 2437/Mum/2023 Vardha Enterprises Private Limited ITA 3142/Mum/2023 (Revenue Appeal) 2. Fact in brief is that a search and survey action u/s 132) of the Act was carried out on 13.07.2020 on the Triton Group including the assessee. The promoters and key persons of the Triton Group were Shri Shivshankar Sharma and Shri Ratankant Sharma (son) A notice u/s 153C of the Act was issued and served upon the assessee. In response, the assessee filed the return of income on 08.11.2021 declaring total income at Rs. Nil. The assessee was engaged in the business…

Vardha Enterprises Private Limited, Mumbai vs. DCIT, Central Circle- 4(3), Mumbai

In the result, appeal of the revenue vide ITA Nos

ITA 2437/MUM/2023[2021-22]Status: DisposedITAT Mumbai22 Nov 2024AY 2021-22

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ankush Kapoor, CIT/DR
Section 132Section 153CSection 37Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.3142, 3140 & 3141/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 DCIT, Central Circle 4(3), Vardha Enterprises Private Mumbai Limited vs. 103, Shantivan 2A, Raheja Township Malad (E) Mumbai- 400097. PAN: AACCV 6065 D (Appellant) (Respondent) ITA Nos.2435, 2436, 2439 & 2437/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 Vardha Enterprises Private DCIT/ACIT, Central Limited Circle 4(3), Mumbai 103, Shantivan 2A, Raheja vs. Township…

Vardha Enterprises Private Limited, Mumbai vs. ACIT, Central Circle- 4(3), Mumbai

In the result, appeal of the revenue vide ITA Nos

ITA 2436/MUM/2023[2016-17]Status: DisposedITAT Mumbai22 Nov 2024AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ankush Kapoor, CIT/DR
Section 132Section 153CSection 37Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.3142, 3140 & 3141/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 DCIT, Central Circle 4(3), Vardha Enterprises Private Mumbai Limited vs. 103, Shantivan 2A, Raheja Township Malad (E) Mumbai- 400097. PAN: AACCV 6065 D (Appellant) (Respondent) ITA Nos.2435, 2436, 2439 & 2437/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 Vardha Enterprises Private DCIT/ACIT, Central Limited Circle 4(3), Mumbai 103, Shantivan 2A, Raheja vs. Township…

Vardha Enterprises Private Limited, Mumbai vs. ACIT Central Circle-4(3), Mumbai

In the result, appeal of the revenue vide ITA Nos

ITA 2435/MUM/2023[2020-21]Status: DisposedITAT Mumbai22 Nov 2024AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ankush Kapoor, CIT/DR
Section 132Section 153CSection 37Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.3142, 3140 & 3141/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 DCIT, Central Circle 4(3), Vardha Enterprises Private Mumbai Limited vs. 103, Shantivan 2A, Raheja Township Malad (E) Mumbai- 400097. PAN: AACCV 6065 D (Appellant) (Respondent) ITA Nos.2435, 2436, 2439 & 2437/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 Vardha Enterprises Private DCIT/ACIT, Central Limited Circle 4(3), Mumbai 103, Shantivan 2A, Raheja vs. Township…

Sanjay Danchand Ghodawat, Jaysinghpur vs. The Assistant Commissioner of Income Tax, Circle Ichalkaranji Circle, Ichalkaranji

In the result, appeal of the assessee in ITA No

ITA 541/PUN/2024[2017-18]Status: DisposedITAT Pune20 Aug 2024AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.540/Pun/2024 िनधा"रण वष" / Assessment Year: 2016-17 Sanjay Danchandghodawat, Vs The Assistant 28 Sushreya, Yashwant Co-Op Commissioner Of Hsg Society, Income Tax, Jaysinghpur – 416101. Cir Ichalkaranji Circle, Maharashtra Ichalkaranji, Pan: Adlpg5040N Maharashtra – 416101. Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / Ita No.541/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Sanjay Danchandghodawat, Vs The Assistant 28 Sushreya, Yashwant Co-Op Commissioner Of Hsg Society, Income Tax, Jaysinghpur – 416101. Cir Ichalkaranji Circle, Maharashtra Ichalkaranji, Pan: Adlpg5040N Maharashtra – 416101. Appellant/ Assessee Respondent / Revenue आयकरअपीलसं. / Ita No.598/Pun/2024 िनधा"रणवष" / Assessment Year: 2017-18 The Assistant Vs Sanjay Danchandghodawat, Commissioner Of Income 28 Sushreya, Yashwant Co- Tax, Op Hsg Society, Kolhapur. Jaysinghpur – 416101. Maharashtra Pan: Adlpg5040N Appellant/ Revenue Respondent /Assessee

Section 234BSection 250Section 69

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.540/PUN/2024 िनधा"रण वष" / Assessment Year: 2016-17 Sanjay DanchandGhodawat, Vs The Assistant 28 Sushreya, Yashwant Co-op Commissioner of HSG Society, Income tax, Jaysinghpur – 416101. Cir Ichalkaranji Circle, Maharashtra Ichalkaranji, PAN: ADLPG5040N Maharashtra – 416101. Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / ITA No.541/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Sanjay DanchandGhodawa…

Sanjay Danchand Ghodawat, Jaysinghpur vs. The Assistant Commissioner of Income Tax, Circle Ichalkaranji Circle, Ichalkaranji

In the result, appeal of the assessee in ITA No

ITA 540/PUN/2024[2016-17]Status: DisposedITAT Pune20 Aug 2024AY 2016-17

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.540/Pun/2024 िनधा"रण वष" / Assessment Year: 2016-17 Sanjay Danchandghodawat, Vs The Assistant 28 Sushreya, Yashwant Co-Op Commissioner Of Hsg Society, Income Tax, Jaysinghpur – 416101. Cir Ichalkaranji Circle, Maharashtra Ichalkaranji, Pan: Adlpg5040N Maharashtra – 416101. Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / Ita No.541/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Sanjay Danchandghodawat, Vs The Assistant 28 Sushreya, Yashwant Co-Op Commissioner Of Hsg Society, Income Tax, Jaysinghpur – 416101. Cir Ichalkaranji Circle, Maharashtra Ichalkaranji, Pan: Adlpg5040N Maharashtra – 416101. Appellant/ Assessee Respondent / Revenue आयकरअपीलसं. / Ita No.598/Pun/2024 िनधा"रणवष" / Assessment Year: 2017-18 The Assistant Vs Sanjay Danchandghodawat, Commissioner Of Income 28 Sushreya, Yashwant Co- Tax, Op Hsg Society, Kolhapur. Jaysinghpur – 416101. Maharashtra Pan: Adlpg5040N Appellant/ Revenue Respondent /Assessee

Section 234BSection 250Section 69

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.540/PUN/2024 िनधा"रण वष" / Assessment Year: 2016-17 Sanjay DanchandGhodawat, Vs The Assistant 28 Sushreya, Yashwant Co-op Commissioner of HSG Society, Income tax, Jaysinghpur – 416101. Cir Ichalkaranji Circle, Maharashtra Ichalkaranji, PAN: ADLPG5040N Maharashtra – 416101. Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / ITA No.541/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Sanjay DanchandGhodawa…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7760/DEL/2017[2012-13]Status: DisposedITAT Delhi12 Jun 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 (Assessment Years: 2006-07 to 2012-13) And ITA Nos. 6767 ,6769,7756 to 7760/Del/2017 (Assessment Years: 2006-07 to 2012-13) Rajinder Kumar, Vs. ACIT, B-5/116, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi (Appellant) (Respondent) PAN:AAAPK9260E ACIT, Vs. Rajinder Kumar, Central Circle-30, B-5/116, Safdarjung New Delhi Enclave, New Delhi (Appellant) (Respondent) PAN:AAAPK9260E Assessee by : Shri V. Sridhar…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7759/DEL/2017[2011-12]Status: DisposedITAT Delhi12 Jun 2024AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 (Assessment Years: 2006-07 to 2012-13) And ITA Nos. 6767 ,6769,7756 to 7760/Del/2017 (Assessment Years: 2006-07 to 2012-13) Rajinder Kumar, Vs. ACIT, B-5/116, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi (Appellant) (Respondent) PAN:AAAPK9260E ACIT, Vs. Rajinder Kumar, Central Circle-30, B-5/116, Safdarjung New Delhi Enclave, New Delhi (Appellant) (Respondent) PAN:AAAPK9260E Assessee by : Shri V. Sridhar…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7758/DEL/2017[2010-11]Status: DisposedITAT Delhi12 Jun 2024AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 (Assessment Years: 2006-07 to 2012-13) And ITA Nos. 6767 ,6769,7756 to 7760/Del/2017 (Assessment Years: 2006-07 to 2012-13) Rajinder Kumar, Vs. ACIT, B-5/116, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi (Appellant) (Respondent) PAN:AAAPK9260E ACIT, Vs. Rajinder Kumar, Central Circle-30, B-5/116, Safdarjung New Delhi Enclave, New Delhi (Appellant) (Respondent) PAN:AAAPK9260E Assessee by : Shri V. Sridhar…