ITO, 19(3) (4) Mumbai v. Shamim M Bharwani

69 Taxmann.com 65Reported decision2016#711 most cited

What is ITO, 19(3) (4) Mumbai v. Shamim M Bharwani authority for?

Long Term Capital Gains (LTCG) from penny stock transactions are liable to be treated as bogus and added back under Section 68 as unexplained cash credits, especially when evidence suggests the involvement of entry operators providing accommodation entries.

142

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2026.

Also referred to as

ITO vs Shamim M Bharwani · 69 Taxmann.com 65 · Section 68 · Section 10(38) · bogus long term capital gains · penny stock transactions · accommodation entry operators · unexplained cash credit addition · genuineness of share transactions · price rigging · investigation wing report

Sections most often in play

Section 68Section 10(38)Section 143(2)Section 142(1)Section 143(3)Section 250Section 131Section 133(6)

Issues it is cited on

price riggingbogus ltcgpenny stocksection 10(38)entry operatoraddition under section 68long term capital gainslong term capital gainaccommodation entrygenuineness of the transactionsection 10section 68

Judgments citing ITO, 19(3) (4) Mumbai v. Shamim M Bharwani

Principal Commissioner of Income Tax-9, Kolkata vs. M/S. Gopal Prasad Tikmani HUF

In the result, these appeals are allowed and the substantial

ITAT/153/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ITAT NO. 06 OF 2022 AND ETC. BATCH Page 1 of 150 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.05.2022 DELIVERED ON: 14.06.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2022 IN ITAT/6/2022 PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA VERSUS SWATI BAJAJ IA NO. GA/2/2020 (OLD NO: GA/1044/2020) IN ITAT/31/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA VERSUS D…

Principal Commissioner of Income Tax -5, Kol vs. Ramakant Beriwala

In the result, these appeals are allowed and the substantial

ITAT/60/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ITAT NO. 06 OF 2022 AND ETC. BATCH Page 1 of 150 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.05.2022 DELIVERED ON: 14.06.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2022 IN ITAT/6/2022 PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA VERSUS SWATI BAJAJ IA NO. GA/2/2020 (OLD NO: GA/1044/2020) IN ITAT/31/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA VERSUS D…

Principal Commissioner of Income Tax 9 Kolkata vs. M/S Girish Tikmani HUF

In the result, these appeals are allowed and the substantial

ITAT/157/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ITAT NO. 06 OF 2022 AND ETC. BATCH Page 1 of 150 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.05.2022 DELIVERED ON: 14.06.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2022 IN ITAT/6/2022 PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA VERSUS SWATI BAJAJ IA NO. GA/2/2020 (OLD NO: GA/1044/2020) IN ITAT/31/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA VERSUS D…

Pr CIT 9 Kolkata vs. Girish Tikmani

In the result, these appeals are allowed and the substantial

ITAT/156/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ITAT NO. 06 OF 2022 AND ETC. BATCH Page 1 of 150 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.05.2022 DELIVERED ON: 14.06.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2022 IN ITAT/6/2022 PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA VERSUS SWATI BAJAJ IA NO. GA/2/2020 (OLD NO: GA/1044/2020) IN ITAT/31/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA VERSUS D…

Principal Commissioner of Income Tax-9, Kolkata vs. Gopal Prasad Tikmani

In the result, these appeals are allowed and the substantial

ITAT/151/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ITAT NO. 06 OF 2022 AND ETC. BATCH Page 1 of 150 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.05.2022 DELIVERED ON: 14.06.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2022 IN ITAT/6/2022 PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA VERSUS SWATI BAJAJ IA NO. GA/2/2020 (OLD NO: GA/1044/2020) IN ITAT/31/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA VERSUS D…

Principal Commissioner of Income Tax -5, Kolkata vs. Swati Bajaj

In the result, these appeals are allowed and the substantial

ITAT/6/2022HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ITAT NO. 06 OF 2022 AND ETC. BATCH Page 1 of 150 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.05.2022 DELIVERED ON: 14.06.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2022 IN ITAT/6/2022 PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA VERSUS SWATI BAJAJ IA NO. GA/2/2020 (OLD NO: GA/1044/2020) IN ITAT/31/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA VERSUS D…

Harshita Chhawchharia vs. Commissioner of Income Tax, Kolkata-20

In the result, these appeals are allowed and the substantial

ITA/3/2021HC Calcutta07 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ITAT NO. 06 OF 2022 AND ETC. BATCH Page 1 of 150 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.05.2022 DELIVERED ON: 14.06.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2022 IN ITAT/6/2022 PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA VERSUS SWATI BAJAJ IA NO. GA/2/2020 (OLD NO: GA/1044/2020) IN ITAT/31/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA VERSUS D…

Bharat Jha-HUF, Delhi vs. ACIT, Circle-37(1), New Delhi

The appeal is allowed

ITA 6834/DEL/2019[2013+-14]Status: DisposedITAT Delhi31 Jan 2022

Bench: Shri Kul Bharat[Assessment Year: 2013-14

Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year: 2013-14 Bharat Jha – HUF Vs Asstt. Commissioner of B-96, Karari Extn. Prem Nagar, Income-tax, Circle 37(1), Mithla Vihar, Nangloi, Delhi-110086 New Delhi. PAN- AAAHB2601L APPELLANT RESPONDENT Appellant by None Respondent by Sh. Om Prakash, Sr. DR Date of hearing 11.01.2022 Date of pronouncement 31.01.2022 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-13, New Delhi, dated 24-01-2019,…

Principal Commissioner of Income Tax 1 Kolkata vs. M/S Apeejay Shipping Ltd

In the result, these appeals are allowed and the substantial

ITA/26/2021HC Calcutta08 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ITAT NO. 06 OF 2022 AND ETC. BATCH Page 1 of 150 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.05.2022 DELIVERED ON: 14.06.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2022 IN ITAT/6/2022 PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA VERSUS SWATI BAJAJ IA NO. GA/2/2020 (OLD NO: GA/1044/2020) IN ITAT/31/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA VERSUS D…

Sanjay Kaul vs. Principal Commissioner of Income Tax

ITA-203/2020HC Delhi29 Jul 2020
Section 143(3)Section 246ASection 260Section 68Section 69CSection 70

…I.T.A. 203/2020 Page 1 of 12 $~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 29.07.2020 + I.T.A. 203/2020 & C.Ms. 16898/2020 and 16899/2020 SANJAY KAUL ..... Appellant Through: Mr. Deepak Kapoor and Mr.Saurabh Soni, Advocates. versus PRINCIPAL COMMISSIONER OF INCOME TAX DELHI-8, NEW DELHI ..... Respondent Through: Mr.Kunal Sharma, Senior Standing Counsel with Ms. Zehra…

Sanjay Kaul

ITA/203/2020HC Delhi29 Jul 2020
Section 143(3)Section 246ASection 260Section 68Section 69CSection 70

…I.T.A. 203/2020 Page 1 of 12 $~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 29.07.2020 + I.T.A. 203/2020 & C.Ms. 16898/2020 and 16899/2020 SANJAY KAUL ..... Appellant Through: Mr. Deepak Kapoor and Mr.Saurabh Soni, Advocates. versus PRINCIPAL COMMISSIONER OF INCOME TAX DELHI-8, NEW DELHI ..... Respondent Through: Mr.Kunal Sharma, Senior Standing Counsel with Ms. Zehra…

Bhagwatiben Vinodkumar Surani, Ahmedabad vs. The ITO, Ward-5(2)(1)., Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 1309/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad05 Mar 2020AY 2014-15

Bench: Shri Sandeep Gosain & Shri Amarjit Singh

For Appellant: -None-For Respondent: Shri R.A. Dhyani, Addl.CIT
Section 143(3)Section 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ, ‘एस. एमसी .’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC ” BENCH, AHMEDABAD BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER And SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1309/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2014-15) Bhagwatiben Vinodkumar The Income Tax Officer बनाम Surani Ward-5(2)(1) / Vs. C-20, Om Niketan Apartment Ahmedabad-380 015 Jawahar Bus Stop Vasna, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AWDPS 9147 D (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : -None- ""यथ" क" ओर से/Respondent by :…

Gaurav Aggarwal, Delhi vs. ITO Ward 60 (5 ), New Delhi

The appeal is dismissed

ITA 1234/DEL/2019[2015-16]Status: DisposedITAT Delhi27 Jan 2020AY 2015-16

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishishri Gaurav Aggarwal, Income Tax Officer, Flat No. 12, 2Nd Floor, Vs. Ward 60 (5) Sheel Tara House, New Delhi. 4866/24,Ansari Road, Daryaganj New Delhi – 110 002. Pan : Agepa3001F (Appellant) (Respondent)

For Appellant: N O N EFor Respondent: Shri Umesh Takyar, Sr. D. R
Section 10(38)Section 143(3)Section 68Section 69C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B–[SMC]”: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Shri Gaurav Aggarwal, Income Tax Officer, Flat No. 12, 2nd Floor, Vs. Ward 60 (5) Sheel Tara House, New Delhi. 4866/24,Ansari Road, Daryaganj New Delhi – 110 002. PAN : AGEPA3001F (Appellant) (Respondent) Revenue by : Shri Umesh Takyar, Sr. D. R.; Assessee by: N O N E. Date of Hearing 31/10/2019 Date of pronouncement 27/01/2020 O R D E R PER PRASHANT MAHARISHI, A. M. : This appeal is filed by the assessee against the order of the Commissioner of Inc…

Sanjay Kaul, New Delhi vs. ITO, Ward-24(4), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 1593/DEL/2019[2015-16]Status: DisposedITAT Delhi07 Jan 2020AY 2015-16

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2015-16

Section 115BSection 143(2)Section 143(3)Section 68Section 69CSection 70

…8 (Punjab & Haryana) 10. Usha Chandresh Shah Vs. ITO [2014-TIOL-1459-ITAT-MUM] 11. Ratnakar M Pujari Vs. ITO [2016-TIOL-1746-ITAT-MUM] 12. Arvind M Kariya Vs. ACTI (ITA No.7024/Mum/2010) 13. Hon’ble ITAT Mumbai in the case of ITO Vs. Shamim M Bharwani (2016) (69 Taxmann.com 65) 14. Hon’ble Supreme Court in the case of CIT vs. Durga Prasad More [(1972) 82 ITR 540] 15. McDowell & Co. Ltd. [(1985) 154 ITR (SC)] 4.1 In the rejoinder, the Ld. counsel of the assessee submitted that the trading in the stock of Cressanda Solutions Ltd. were stopped with effect from 20/02/2013 for a short period on account of reduction a…

Joggere Sampangappa Venkatesh, Bengaluru vs. The Income Tax Officer, Ward- 2(2)(5), Bengaluru

In the result, all the appeals are treated as allowed for statistical purposes

ITA 1872/BANG/2019[2015-16]Status: DisposedITAT Bangalore03 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri A K Garodia

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Sunil Kumar Agarwal, Jt.CIT(DR)(ITAT), Bengaluru
Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A K GARODIA, ACCOUNTANT MEMBER ITA No. Assessment Appellant Vs. Respondent year 1866/Bang/2019 2015-16 Shri Joggere The Income Sampangappa Ananth Tax Officer, PAN: ACHPA 5995P Ward 2(2)(4), Bangalore. 1867/Bang/2019 2015-16 Shri Joggere The Income Ananth Santosh Tax Officer, PAN: ATQPS 8847L Ward 2(2)(5), Bangalore. 1868/Bang/2019 2015-16 Smt. Sheela Ananth The Income PAN: AJCPS 9853Q Tax Officer, Ward 2(2)(5), Bangalore. 1869/Bang/2019 2015-16 Smt. Mahalakshmi The Income PAN: AYPPM 5776L Tax Officer, W…

Shri. Joggere Sampangappa Ananth, Bengaluru vs. The Income Tax Officer, Ward-2(2)(4), Bangalore

In the result, all the appeals are treated as allowed for statistical purposes

ITA 1866/BANG/2019[2015-16]Status: DisposedITAT Bangalore03 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri A K Garodia

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Sunil Kumar Agarwal, Jt.CIT(DR)(ITAT), Bengaluru
Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A K GARODIA, ACCOUNTANT MEMBER ITA No. Assessment Appellant Vs. Respondent year 1866/Bang/2019 2015-16 Shri Joggere The Income Sampangappa Ananth Tax Officer, PAN: ACHPA 5995P Ward 2(2)(4), Bangalore. 1867/Bang/2019 2015-16 Shri Joggere The Income Ananth Santosh Tax Officer, PAN: ATQPS 8847L Ward 2(2)(5), Bangalore. 1868/Bang/2019 2015-16 Smt. Sheela Ananth The Income PAN: AJCPS 9853Q Tax Officer, Ward 2(2)(5), Bangalore. 1869/Bang/2019 2015-16 Smt. Mahalakshmi The Income PAN: AYPPM 5776L Tax Officer, W…

Smt. Mahalakshmi, Bengaluru vs. The Income Tax Officer, Ward-2(2)(4), Bengaluru

In the result, all the appeals are treated as allowed for statistical purposes

ITA 1869/BANG/2019[2015-16]Status: DisposedITAT Bangalore03 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri A K Garodia

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Sunil Kumar Agarwal, Jt.CIT(DR)(ITAT), Bengaluru
Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A K GARODIA, ACCOUNTANT MEMBER ITA No. Assessment Appellant Vs. Respondent year 1866/Bang/2019 2015-16 Shri Joggere The Income Sampangappa Ananth Tax Officer, PAN: ACHPA 5995P Ward 2(2)(4), Bangalore. 1867/Bang/2019 2015-16 Shri Joggere The Income Ananth Santosh Tax Officer, PAN: ATQPS 8847L Ward 2(2)(5), Bangalore. 1868/Bang/2019 2015-16 Smt. Sheela Ananth The Income PAN: AJCPS 9853Q Tax Officer, Ward 2(2)(5), Bangalore. 1869/Bang/2019 2015-16 Smt. Mahalakshmi The Income PAN: AYPPM 5776L Tax Officer, W…

Smt. Sheela Ananth, Bengaluru vs. The Income Tax Officer, Ward-2(2)(5), Bangalore

In the result, all the appeals are treated as allowed for statistical purposes

ITA 1868/BANG/2019[2015-16]Status: DisposedITAT Bangalore03 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri A K Garodia

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Sunil Kumar Agarwal, Jt.CIT(DR)(ITAT), Bengaluru
Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A K GARODIA, ACCOUNTANT MEMBER ITA No. Assessment Appellant Vs. Respondent year 1866/Bang/2019 2015-16 Shri Joggere The Income Sampangappa Ananth Tax Officer, PAN: ACHPA 5995P Ward 2(2)(4), Bangalore. 1867/Bang/2019 2015-16 Shri Joggere The Income Ananth Santosh Tax Officer, PAN: ATQPS 8847L Ward 2(2)(5), Bangalore. 1868/Bang/2019 2015-16 Smt. Sheela Ananth The Income PAN: AJCPS 9853Q Tax Officer, Ward 2(2)(5), Bangalore. 1869/Bang/2019 2015-16 Smt. Mahalakshmi The Income PAN: AYPPM 5776L Tax Officer, W…

Shri. Joggere Ananth Santosh, Bengaluru vs. The Income Tax Officer, Ward-2(2)(5), Bengaluru

In the result, all the appeals are treated as allowed for statistical purposes

ITA 1867/BANG/2019[2015-16]Status: DisposedITAT Bangalore03 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri A K Garodia

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Sunil Kumar Agarwal, Jt.CIT(DR)(ITAT), Bengaluru
Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A K GARODIA, ACCOUNTANT MEMBER ITA No. Assessment Appellant Vs. Respondent year 1866/Bang/2019 2015-16 Shri Joggere The Income Sampangappa Ananth Tax Officer, PAN: ACHPA 5995P Ward 2(2)(4), Bangalore. 1867/Bang/2019 2015-16 Shri Joggere The Income Ananth Santosh Tax Officer, PAN: ATQPS 8847L Ward 2(2)(5), Bangalore. 1868/Bang/2019 2015-16 Smt. Sheela Ananth The Income PAN: AJCPS 9853Q Tax Officer, Ward 2(2)(5), Bangalore. 1869/Bang/2019 2015-16 Smt. Mahalakshmi The Income PAN: AYPPM 5776L Tax Officer, W…

Smt. Sudha Eashwar, Chennai vs. ITO, Ncw - 14 (3), Chennai

In the result, the appeal filed by the assessee in ITA

ITA 2342/CHNY/2019[2014-15]Status: DisposedITAT Chennai02 Jan 2020AY 2014-15

Bench: Shri George Mathan & Shri Ramit Kocharआयकर अपील सं./Ita No.2342/Chny/2019 "नधा"रण वष" /Assessment Year: 2014-15 V. Smt. Sudha Eashwar, The Income Tax Officer No.23A, P.T.Rajan Salai, Non-Corporate Ward-14(3) K.K.Nagar, Chennai Chennai-600 078. [Pan: Alxps 0601 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""यथ" क" ओर से /Respondent By : Ms.Sumathi Venkatraman, Jcit सुनवाई क" तार"ख/Date Of Hearing : 09.10.2019 घोषणा क" तार"ख /Date Of Pronouncement : 02.01.2020 आदेश / O R D E R Per Ramit Kochar:

For Appellant: NoneFor Respondent: Ms.Sumathi Venkatraman
Section 143(3)

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2342/Chny/2019 "नधा"रण वष" /Assessment Year: 2014-15 v. Smt. Sudha Eashwar, The Income Tax Officer No.23A, P.T.Rajan Salai, Non-Corporate Ward-14(3) K.K.Nagar, Chennai Chennai-600 078. [PAN: ALXPS 0601 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : None ""यथ" क" ओर से /Respondent by : Ms.Sumathi Venkatraman, JCIT सुनवाई क" तार…