What is ITO v. Arun Kumar Kapoor authority for?

When a search operation yields material, assessment must proceed under Section 153C, precluding reopening under Section 147 and issuance of notice under Section 148.

How many judgments cite ITO v. Arun Kumar Kapoor?

27 judgments on BharatTax cite ITO v. Arun Kumar Kapoor (16 Taxmann.com 373), spanning 2016 to 2024.

Which sections of the Income Tax Act does ITO v. Arun Kumar Kapoor come up under?

It is most often cited in judgments turning on Section 132, Section 133A, Section 143(3), Section 147, Section 148, Section 153C.

ITO v. Arun Kumar Kapoor (16 Taxmann.com 373)

SHEEL TRADING CO.,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 13, NEW DELHI

ITA 1567/DEL/2024[2014-15]Status: DisposedITAT Delhi20 Nov 2024AY 2014-15

Bench: Ms Madhumita Royassessment Year: 2014-15

Section 132Section 133ASection 148Section 153C

…Sheel Trading 1566 & 1567/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2014-15 Vs. ASSISTANT COMMISSIONER SHEEL TRADING COMPANY, 2612-13, NAYA BAZAR, OF INCOME TAX, CENTRAL DELHI-110006 CIRCLE-13, NEW DELHI PAN :AAOFS9078A (Appellant) (Respondent) Assessment Year: 2013-14 Assessee by Shri Baldev Raj, CA and Shri Manish Upneja, CA Department by Shri Sanjay Kumar, SR, DR Date of hearing 23.10.2024 Date of pronouncement 20.11.2024 ORDER PER MADHUMITA ROY, JUDICIAL MEMBER The instant appeal filed by the assessee is directed…

SHEEL TRADING CO.,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 13, NEW DELHI

ITA 1566/DEL/2024[2013-14]Status: DisposedITAT Delhi20 Nov 2024AY 2013-14

Bench: Ms Madhumita Royassessment Year: 2014-15

Section 132Section 133ASection 148Section 153C

…Sheel Trading 1566 & 1567/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2014-15 Vs. ASSISTANT COMMISSIONER SHEEL TRADING COMPANY, 2612-13, NAYA BAZAR, OF INCOME TAX, CENTRAL DELHI-110006 CIRCLE-13, NEW DELHI PAN :AAOFS9078A (Appellant) (Respondent) Assessment Year: 2013-14 Assessee by Shri Baldev Raj, CA and Shri Manish Upneja, CA Department by Shri Sanjay Kumar, SR, DR Date of hearing 23.10.2024 Date of pronouncement 20.11.2024 ORDER PER MADHUMITA ROY, JUDICIAL MEMBER The instant appeal filed by the assessee is directed…

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SAI KRUPA DEVELOPERS, AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 326/AHD/2023[2019-2020]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2019-2020

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.248 to 250/Ahd/2023 (Assessment Years: 2014-15, 2016-17 & 2019-20) Sai Krupa Developers, Vs. Assistant Commissioner of 418, Gala Empire, Opp. Income Tax, Doordarshan Tower, Drive in Road, Central Circle-1(2), Ahmedabad-380054 Ahmedabad [PAN No.ACBFS7858R] (Appellant) .. (Respondent) I.T.A. Nos.325 & 326/Ahd/2023 (Assessment Years: 2016-17 & 2019-20) Assistant Commissioner of Income Vs. Sai Krupa Developers, Tax, 418, Gala Empire, Opp. Central Circle-1(2)…

ASSTT. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SAI KRUPA DEVELOPERS, AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 325/AHD/2023[2016-2017]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2016-2017

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.248 to 250/Ahd/2023 (Assessment Years: 2014-15, 2016-17 & 2019-20) Sai Krupa Developers, Vs. Assistant Commissioner of 418, Gala Empire, Opp. Income Tax, Doordarshan Tower, Drive in Road, Central Circle-1(2), Ahmedabad-380054 Ahmedabad [PAN No.ACBFS7858R] (Appellant) .. (Respondent) I.T.A. Nos.325 & 326/Ahd/2023 (Assessment Years: 2016-17 & 2019-20) Assistant Commissioner of Income Vs. Sai Krupa Developers, Tax, 418, Gala Empire, Opp. Central Circle-1(2)…

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 250/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2019-20

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.248 to 250/Ahd/2023 (Assessment Years: 2014-15, 2016-17 & 2019-20) Sai Krupa Developers, Vs. Assistant Commissioner of 418, Gala Empire, Opp. Income Tax, Doordarshan Tower, Drive in Road, Central Circle-1(2), Ahmedabad-380054 Ahmedabad [PAN No.ACBFS7858R] (Appellant) .. (Respondent) I.T.A. Nos.325 & 326/Ahd/2023 (Assessment Years: 2016-17 & 2019-20) Assistant Commissioner of Income Vs. Sai Krupa Developers, Tax, 418, Gala Empire, Opp. Central Circle-1(2)…

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 249/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2016-17

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.248 to 250/Ahd/2023 (Assessment Years: 2014-15, 2016-17 & 2019-20) Sai Krupa Developers, Vs. Assistant Commissioner of 418, Gala Empire, Opp. Income Tax, Doordarshan Tower, Drive in Road, Central Circle-1(2), Ahmedabad-380054 Ahmedabad [PAN No.ACBFS7858R] (Appellant) .. (Respondent) I.T.A. Nos.325 & 326/Ahd/2023 (Assessment Years: 2016-17 & 2019-20) Assistant Commissioner of Income Vs. Sai Krupa Developers, Tax, 418, Gala Empire, Opp. Central Circle-1(2)…

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 248/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2014-15

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.248 to 250/Ahd/2023 (Assessment Years: 2014-15, 2016-17 & 2019-20) Sai Krupa Developers, Vs. Assistant Commissioner of 418, Gala Empire, Opp. Income Tax, Doordarshan Tower, Drive in Road, Central Circle-1(2), Ahmedabad-380054 Ahmedabad [PAN No.ACBFS7858R] (Appellant) .. (Respondent) I.T.A. Nos.325 & 326/Ahd/2023 (Assessment Years: 2016-17 & 2019-20) Assistant Commissioner of Income Vs. Sai Krupa Developers, Tax, 418, Gala Empire, Opp. Central Circle-1(2)…

MAHESH D.TEKCHANDANI,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-3(3)(3), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1028/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad29 May 2024AY 2012-13

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रण वष"/Assessment Year: 2012-13 Vs. Mahesh Tekchandani, Income-Tax Officer, 67, Shivalik Bungalows, Ward-3(3)(3), Satellite, Ahmedabad-380015 Ahmedabad Pan : Aespt 5350 A अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri S.N. Divatia, Ar Revenue By : Shri Yogesh Mishra, Sr Dr तारीख/Date Of Hearing : 02.05.2024 सुनवाई क" क" तारीख सुनवाई सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" क" तारीख तारीख /Date Of Pronouncement: 29.05.2024 घोषणा घोषणा घोषणा क" क" तारीख तारीख आदेश/O R D E R आदेश आदेश आदेश Per Siddhartha Nautiyal: This Appeal Has Been Filed By The Assessee Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 20.10.2023, Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2012-13. 2. The Assessee Has Raised The Following Grounds Of Appeal:- “1.1 The Order Passed By U/S.250 Passed On 20.10.2023 By Cit(A)-Nfac Delhi Upholding The Addition Of Rs.28,72,000/- Made By A.O. Is Wholly Illegal, Unlawful & Against The Principles Of Natural Justice. 1.2 The Ld. Cit(A) Has Failed To Appreciate That The First Payment By Cheque Was Made On 03.02.2014 & The Final Purchase Deed Was Executed In Fy 2018-19. But No Evidence Pointed Out By Ao To Prove That The Alleged Cash Payment Was Made During The Previous Year Relevant To A.Y. 2012-13. 2 Mahesh D. Tekchandani Vs. Ito Ay : 2012-13

For Appellant: Shri S.N. Divatia, ARFor Respondent: Shri Yogesh Mishra, Sr DR

Section 132Section 143(3)Section 153ASection 153CSection 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER िनधा"रण वष"/Assessment Year: 2012-13 Vs. Mahesh Tekchandani, Income-Tax Officer, 67, Shivalik Bungalows, Ward-3(3)(3), Satellite, Ahmedabad-380015 Ahmedabad PAN : AESPT 5350 A अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee by…

RAJKOT TRADING CORPORATION,RAJKOT vs. THE ITO WARD-3 (1) (2), RAJKOT, RAJKOT

The appeal of the assessee is allowed in above terms

ITA 55/RJT/2022[2011-12]Status: DisposedITAT Rajkot03 Oct 2023AY 2011-12

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumar(Through Web-Based Video Conferencing Platform) िनधा"रणवष"/Assessment Year: 2011-12 Rajkot Trading Corporation, Vs. The Income-Tax Officer, 13, Kailashpati Society, Ward 3(1)(2), Dhebar Road (South), Rajkot Rajkot -360002 Pan : Aacfr 5966 L अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri D.M. Rindani, Ar Revenue By : Shri Ashish Kumar Pandey, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 20.09.2023 घोषणा क" तारीख /Date Of Pronouncement: 03.10.2023 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: The Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 15.12.2021 Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short] For The Assessment Year (Ay) 2011-12. 2. Ground No.1 Raised By The Assessee Challenges The Validity Of Assessment Framed In The Present Case Under Section 147 Of The Act. The Said Ground Reads As Under:-

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Ashish Kumar Pandey, Sr. DR

Section 132Section 143(1)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER (through web-based video conferencing platform) िनधा"रणवष"/Assessment Year: 2011-12 Rajkot Trading Corporation, Vs. The Income-Tax Officer, 13, Kailashpati Society, Ward 3(1)(2), Dhebar Road (South), Rajkot Rajkot -360002 PAN : AACFR 5966 L अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee by : Shri D.M. Rindani, AR Revenue by : Shri Ashish Kumar Pandey, Sr. DR सुनवाई क" तारीख/Date of Hearing : 20.09.2023 घोषणा क" तारीख…

ITO, WARD-2(2)(3), SURAT vs. MAHESHCHAND G. PATEL (HUF), SURAT

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 20/SRT/2020[2008-09]Status: DisposedITAT Surat27 Sept 2023AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., Maheshchandra G. Patel (Huf), Ward-2(2)(3), 22, Vrajbhumi, Tirumala Society, In Vs. Surat. Front Of Balaji Nagar, Piplod, Surat. Pan No. Aajhm 2315 P Appellant/ Assessee Respondent/ Revenue

Section 132Section 147Section 148Section 254(1)Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Physical Hearing) I.T.O., Maheshchandra G. Patel (HUF), Ward-2(2)(3), 22, Vrajbhumi, Tirumala Society, in Vs. Surat. front of Balaji Nagar, Piplod, Surat. PAN No. AAJHM 2315 P Appellant/ assessee Respondent/ revenue Assessee represented by Shri P M Jaggasheth, C.A. Department represented by Shri Ashok B. Koli, CIT-DR Date of hearing 26/07/2023 Date of pronouncement 27/09/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by…

DCIT, CIRCLE-23(1), NEW DELHI vs. SHIVRAM CONSULTANTS INDIA P.LTD, NEW DELHI

In the result, cross-objection of the Assessee is 17

ITA 46/DEL/2020[2011-12]Status: DisposedITAT Delhi04 Nov 2022AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

For Appellant: Shri Manoj Sabharwal, AdvocateFor Respondent: Shri Abhishek Kumar, Sr. DR

Section 131Section 139(1)Section 139(5)Section 143(1)Section 143(3)Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.46/Del./2020 Assessment Year 2011-2012 The DCIT, Circle-23(1), M/s. Shivram Consultants India Pvt. Ltd., W-79, Room No.225-E, Ground Floor, Greater 2nd Floor, C.R. Bldg., vs. Kailash-II, New Delhi. New Delhi. PIN – 110 048 PIN – 110 002 PAN AABCS2958P (Appellant) (Respondent) Cross Objection No.49/Del./2022 Arising out of ITA.No.46/Del./2020 - Assessment Year 2011-2012 M/s. Shivram Consultants The DCIT, Circle-23(1), India Pvt. Ltd., W-79, Room No.225-E, Gr…

THE DCIT, CENTRAL CIRCLE-1(3), AHMEDABAD vs. GANESH PLANTATIONS LTD., AHMEDABAD

In the result, appeal of the Revenue as well as cross appeal of the assessee is dismissed

ITA 2295/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad13 Apr 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

For Appellant: Ms. Nupur Shah alongwithFor Respondent: Shri L. P. Jain, Sr.D.R

Section 143Section 143(3)Section 147Section 148Section 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं. / I.T.A. Nos. 2295/Ahd/2018 WITH CROSS OBJECTION No. 146/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2011-12) DCIT Ganesh Plantation Ltd. बनाम/ Central Circle 1(3), Ganesh Corporate House, Vs. Ahmedabad 100 Feet Hebatpur-Thaltej Road, Nr. Sola Bridge, Off. S. G. Highway, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACG7004R (Appellant / Respondent) (Respondent / C…

GANESH PLANTATIONS LTD.,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(3), AHMEDABAD

In the result, appeal of the Revenue as well as cross appeal of the assessee is dismissed

ITA 2200/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad13 Apr 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

For Appellant: Ms. Nupur Shah alongwithFor Respondent: Shri L. P. Jain, Sr.D.R

Section 143Section 143(3)Section 147Section 148Section 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं. / I.T.A. Nos. 2295/Ahd/2018 WITH CROSS OBJECTION No. 146/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2011-12) DCIT Ganesh Plantation Ltd. बनाम/ Central Circle 1(3), Ganesh Corporate House, Vs. Ahmedabad 100 Feet Hebatpur-Thaltej Road, Nr. Sola Bridge, Off. S. G. Highway, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACG7004R (Appellant / Respondent) (Respondent / C…

M/S. SUMER BUILDERS PRIVATE LIMITED,,MUMBAI vs. DCIT-CENTRAL CIRCLE-5(3),, MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 580/MUM/2019[2011-12]Status: DisposedITAT Mumbai08 Jan 2021AY 2011-12

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2011-12 M/S. Sumer Builders Pvt. The Dy. Commissioner Of Ltd., Income Tax, 220, Commerce House, Central Circle – 5(3), 140, Nagindas Master (Erstwhile The Assistant Road, Commissioner Of Income Vs. Fort, Mumbai – 400 023 Tax, Central Circle-36, Pan: Aaacs7947P Mumbai), 1906, 19Th Floor, Air India Building, Nariman Point, Mumbai - 400021 (Appellant) (Respondent) Present For: Assessee By : Shri Nishit Gandhi, A.R. Revenue By : Shri T.S. Khalsa, D.R. Date Of Hearing : 25.11.2020 Date Of Pronouncement : 08.01.2021 O R D E R

For Appellant: Shri Nishit Gandhi, A.RFor Respondent: Shri T.S. Khalsa, D.R

Section 139Section 143(3)Section 147Section 148Section 149Section 151Section 153Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2011-12 M/s. Sumer Builders Pvt. The Dy. Commissioner of Ltd., Income Tax, 220, Commerce House, Central Circle – 5(3), 140, Nagindas Master (Erstwhile The Assistant Road, Commissioner of Income Vs. Fort, Mumbai – 400 023 Tax, Central Circle-36, PAN: AAACS7947P Mumbai), 1906, 19th Floor, Air India Building, Nariman Point, Mumbai - 400021 (Appellant) (Respondent) Present for: Assessee by : Shri Nishit Gandhi, A.R. Revenue by : Shri T.S. Khalsa, D.R. Date…

ABHISHEK DHANOTIA,INDORE vs. INCOME TAX OFFICER- 3(1), INDORE

ITA 655/IND/2018[2010-11]Status: DisposedITAT Indore09 Sept 2020AY 2010-11

Bench: Shri Kul Bharatassessment Year: 2010-11

Section 1Section 131Section 143(3)Section 148Section 234ASection 69

…[ITA No.655/Ind/2018] [Abhishek Dhanotia ] IN THE INCOME TAX APPELLATE TRIBUNAL INDORE SMC BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year: 2010-11 Shri Abhishek Dhanotia ITO-3(1) FH-441, Scheme No.54, Indore बनाम/ Vijay Nagar, Indore Vs. (Appellant) (Revenue) P.A. No.AJOPD1011H Appellant by Shri Girish Agrawal & Nisha Lahoti, CAs Respondent by Shri Ashish Porwal, Sr. DR Date of Hearing: 07.07.2020 Date of Pronouncement: 09.09.2020 आदेश / O R D E R This appeal by the assessee is directed against order of the Commissioner of Income Tax Appeals [CIT(A)]-I, Indore dated 10.05.2018 perta…

SHRI MOHAN THAKUR,MUMBAI vs. A.C.I.T. CENT. CIR. 8(4), MUMBAI

In the result, the appeal of the assessee is hereby ordered to be allowed

ITA 7413/MUM/2017[2008-09]Status: DisposedITAT Mumbai09 Jan 2020AY 2008-09

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.7413 /Mum/2017 (ननधधारण वर्ा / Assessment Years: 2008-09) बनधम/ Shri Mohan Thakur Acit, Central Circle-8(4) 6Th Floor Aayakar Bhavan, 4, Flora Vila, 35, St. Vs. M.K. Road, Mumbai- Andrews Road, Bandra 400020. (W), Mumbai-400050. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. :Aaapt2966N (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri Durga Dutt/ Akhtar H. Ansari (Dr) Assessee By: Dr. K. Shivaram सुनवाई की तारीख / Date Of Hearing: 15/11.2019 घोषणा की तारीख /Date Of Pronouncement: 09/01/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 30.10.2017 Passed By The Commissioner Of Income Tax (Appeals)-50, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2008- 09. 2. The Assessee Has Raised The Following Grounds Of Appeal: - “The Learned Cit(A) Erred In Upholding The Validity Of Notice U/S 148 Where The Proceedings U/S 153C Had Already Been Initiated Which Were Dropped & Immediately The Reassessment Proceedings Had Been Initiated Without Any Fresh Material On Record & Hence Reopening Is Void- Ab - Initio Merit : Addition Of Rs.237.00.000/- Based On Entries In Diary Of Third Person: 2. No Addition Can Be Made Based On Entries Found In The Books In Third Party'S Premises Since No Search U/S 132 Had Taken Place On The Assessee & Hence S.132(4A) Would Not Be Applicable To The Present Facts Of The Case. In View Of The Same The Entire Addition May Be Deleted.

For Appellant: Dr. K. ShivaramFor Respondent: Shri Durga Dutt/ Akhtar H

Section 132Section 143(2)Section 143(3)Section 148Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.7413 /Mum/2017 (ननधधारण वर्ा / Assessment Years: 2008-09) बनधम/ Shri Mohan Thakur ACIT, Central Circle-8(4) 6th Floor Aayakar Bhavan, 4, Flora Vila, 35, St. Vs. M.K. Road, Mumbai- Andrews Road, Bandra 400020. (W), Mumbai-400050. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. :AAAPT2966N (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri Durga Dutt/ Akhtar H. Ansari (DR) Assessee by: Dr. K. Shivaram सुनवाई की तारीख / Date of Hearing: 15/11.2019 घोषणा की तारीख /Date of Prono…

SVK PROJECTS, HYDERABAD,HYDERABAD vs. ITO, WARD-8(3), HYDERABAD, HYDERABAD

In the result, appeal of the assessee is allowed

ITA 51/HYD/2017[2007-08]Status: DisposedITAT Hyderabad27 May 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2007-08 Svk Projects, Hyderabad. Vs. Income-Tax Officer, Ward – 8(3), Hyderabad Pan – Abkfs5435Q Appellant Respondent Assessee By: Shri S. Rama Rao Revenue By: Shri Dinesh Paduchuri Date Of Hearing: 07/05/2019 Date Of Pronouncement: 27/05/2019 O R D E R

For Appellant: Shri S. Rama RaoFor Respondent: Shri Dinesh Paduchuri

Section 132(1)Section 147Section 148Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘A', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2007-08 SVK Projects, Hyderabad. vs. Income-tax Officer, Ward – 8(3), Hyderabad PAN – ABKFS5435Q Appellant Respondent Assessee by: Shri S. Rama Rao Revenue by: Shri Dinesh Paduchuri Date of hearing: 07/05/2019 Date of pronouncement: 27/05/2019 O R D E R PER S. RIFAUR RAHMAN, AM: This appeal filed by the assessee is directed against the order of CIT(A) – 2, Hyderabad, dated, 30/08/2016 for AY 2007-08. 2. Brief facts of the case are, the ass…

DNYANESHWAR DHONDIBA TUPE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

ITA 2118/PUN/2013[2006-07]Status: DisposedITAT Pune19 Sept 2018AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.2108/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aampt1909M .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita No.2109/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sopan Dhondiba Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aajpt0436E .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita Nos.2110 & 2111/Pun/2013 यनधाारण वषा / Assessment Years : 2006-07 & 2009-10

Section 132Section 132(4)Section 143(3)Section 147

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.2108/PUN/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-stra-nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 PAN : AAMPT1909M .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.2109/PUN/2013 यनधाारण वषा / Asse…

BHANUDAS DHONDIBA TUPE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

ITA 2117/PUN/2013[2006-07]Status: DisposedITAT Pune19 Sept 2018AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.2108/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aampt1909M .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita No.2109/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sopan Dhondiba Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aajpt0436E .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita Nos.2110 & 2111/Pun/2013 यनधाारण वषा / Assessment Years : 2006-07 & 2009-10

Section 132Section 132(4)Section 143(3)Section 147

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.2108/PUN/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-stra-nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 PAN : AAMPT1909M .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.2109/PUN/2013 यनधाारण वषा / Asse…

BHANUDAS DHONDIBA TUPE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

ITA 2116/PUN/2013[2005-06]Status: DisposedITAT Pune19 Sept 2018AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.2108/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aampt1909M .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita No.2109/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sopan Dhondiba Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aajpt0436E .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita Nos.2110 & 2111/Pun/2013 यनधाारण वषा / Assessment Years : 2006-07 & 2009-10

Section 132Section 132(4)Section 143(3)Section 147

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.2108/PUN/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-stra-nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 PAN : AAMPT1909M .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.2109/PUN/2013 यनधाारण वषा / Asse…

ITO v. Arun Kumar Kapoor

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Judgments citing ITO v. Arun Kumar Kapoor

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SHEEL TRADING CO.,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 13, NEW DELHI

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SAI KRUPA DEVELOPERS, AHMEDABAD

ASSTT. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SAI KRUPA DEVELOPERS, AHMEDABAD

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

MAHESH D.TEKCHANDANI,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-3(3)(3), AHMEDABAD

RAJKOT TRADING CORPORATION,RAJKOT vs. THE ITO WARD-3 (1) (2), RAJKOT, RAJKOT

ITO, WARD-2(2)(3), SURAT vs. MAHESHCHAND G. PATEL (HUF), SURAT

DCIT, CIRCLE-23(1), NEW DELHI vs. SHIVRAM CONSULTANTS INDIA P.LTD, NEW DELHI

THE DCIT, CENTRAL CIRCLE-1(3), AHMEDABAD vs. GANESH PLANTATIONS LTD., AHMEDABAD

GANESH PLANTATIONS LTD.,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(3), AHMEDABAD

M/S. SUMER BUILDERS PRIVATE LIMITED,,MUMBAI vs. DCIT-CENTRAL CIRCLE-5(3),, MUMBAI

ABHISHEK DHANOTIA,INDORE vs. INCOME TAX OFFICER- 3(1), INDORE

SHRI MOHAN THAKUR,MUMBAI vs. A.C.I.T. CENT. CIR. 8(4), MUMBAI

SVK PROJECTS, HYDERABAD,HYDERABAD vs. ITO, WARD-8(3), HYDERABAD, HYDERABAD

DNYANESHWAR DHONDIBA TUPE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

BHANUDAS DHONDIBA TUPE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

BHANUDAS DHONDIBA TUPE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,