Jagjit Singh v. DCIT

164 Taxmann.com 324Reported decision2024#5968 most cited

What is Jagjit Singh v. DCIT authority for?

The validity of a reassessment can be challenged in collateral proceedings, even if the original assessment was completed under section 143(3).

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2024 to 2026.

Also referred to as

Jagjit Singh v. DCIT · section 143(3) · section 147 · section 148 · validity of reassessment · collateral proceedings · assessment year 2011-12 · original assessment · loans scrutinized

Sections most often in play

Section 143(3)Section 147Section 148Section 115BBESection 115JBSection 132(1)Section 132(4)Section 142(1)
Read the full judgment

Issues it is cited on

section 142(3)section 89section 147ofsection 142(2)section 69dsection 10(26)section 158basection 2(31)audi alteram partemsection 149(1)(b)statement under section 132(4)on money receipt

Judgments citing Jagjit Singh v. DCIT

Nagarajan Jaya, Kancheepuram vs. ITO, Ward-1, Kanchipuram

In the result the appeal of the Assessee is allowed

ITA 1815/CHNY/2025[2011-12]Status: DisposedITAT Chennai05 Jan 2026AY 2011-12

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri. S. P. Chidambaram, AdvocateFor Respondent: Ms. Gouthami Manivasagam, J.C.I.T
Section 143(3)Section 147Section 148Section 264

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद%य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1815/Chny/2025 'नधा"रण वष" / Assessment Year: 2011-12 Nagarajan Jaya, ITO, Old No.1/58, New No.1/89, vs. Ward -1, Manimangalam, Kancheepuram. East Mada Street, Sriperumbudur, Kancheepuram – 601 301. [PAN: APTPJ-7763-D] (अपीलाथ)/Appellant) (*+यथ)/Respondent) अपीलाथ) क, ओर से/Appellant by : Shri. S. P. Chidambaram, Advocate *+यथ) क, ओर से/Respon…

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, Central Circle 3(3), Kolkata

ITA 931/KOL/2025[2019-2020]Status: DisposedITAT Kolkata02 Jan 2026AY 2019-2020
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

Deputy Commissioner of Income Tax, Central Circle 3(1), Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1591/KOL/2025[2021-22]Status: DisposedITAT Kolkata02 Jan 2026AY 2021-22
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

Deputy Commissioner of Income Tax, Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1561/KOL/2025[2020-21]Status: DisposedITAT Kolkata02 Jan 2026AY 2020-21
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

Deputy Commissioner of Income Tax, Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1560/KOL/2025[2019-20]Status: DisposedITAT Kolkata02 Jan 2026AY 2019-20
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

D.C.I.T., CC - 3(1), Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1541/KOL/2025[2018-19]Status: DisposedITAT Kolkata02 Jan 2026AY 2018-19
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

Deputy Commissioner of Income Tax, Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1515/KOL/2025[2017-18]Status: DisposedITAT Kolkata02 Jan 2026AY 2017-18
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

Deputy Commissioner of Income Tax, Central Circle 3.1, Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1436/KOL/2025[2016-17]Status: DisposedITAT Kolkata02 Jan 2026AY 2016-17
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, Central Circle 3(3), Kolkata

ITA 1198/KOL/2025[2021-2022]Status: DisposedITAT Kolkata02 Jan 2026AY 2021-2022
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, Central Circle 3(3), Kolkata

ITA 1196/KOL/2025[2018-2019]Status: DisposedITAT Kolkata02 Jan 2026AY 2018-2019
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, CC - 3(3), Kolkata

ITA 1195/KOL/2025[2017-2018]Status: DisposedITAT Kolkata02 Jan 2026AY 2017-2018
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, Central Circle 3(3), Kolkata

ITA 1194/KOL/2025[2016-2017]Status: DisposedITAT Kolkata02 Jan 2026AY 2016-2017
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

Manoj Madanlal Chhajed, Pune vs. The Assistant Commissioner of Income Tax, Central Circle-1(1), Pune

In the result, both the appeals filed by the assessee are allowed

ITA 2017/PUN/2024[2011-12]Status: DisposedITAT Pune19 Feb 2025AY 2011-12

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Suhas P Bora, H G Sharma
Section 132Section 132(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA No.1178/PUN/2023 Assessment Year : 2011-12 Shri Manoj Madanlal Chhajed Flat No.601, A-8, Karishma Housing Society, Near Sangam Press, Kothrud, Pune 411029 PAN: AALPC4991M (Appellant) Vs. ACIT, Central Circle-1(1), Pune (Respondent) ITA No.2017/PUN/2024 Assessment Year : 2011-12 Shri Manoj Madanlal Chhajed Flat No.601, A-8, Karishma Housing Society, Near Sangam Press, Kothrud, Pune - 411029 PAN: AALPC4991M (Appellant) Vs. ACIT, Central Circle-1(1), Pune (Respondent) Assess…

Shri Manoj Madanlal Chhajed, Pune vs. The Assistant Commissioner of Income Tax, Central Circle-1(1), Pune

ITA 1178/PUN/2023[2011-12]Status: DisposedITAT Pune19 Feb 2025AY 2011-12

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 132Section 132(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA No.1178/PUN/2023 Assessment Year : 2011-12 Shri Manoj Madanlal Chhajed Flat No.601, A-8, Karishma Housing Society, Near Sangam Press, Kothrud, Pune 411029 PAN: AALPC4991M (Appellant) Vs. ACIT, Central Circle-1(1), Pune (Respondent) ITA No.2017/PUN/2024 Assessment Year : 2011-12 Shri Manoj Madanlal Chhajed Flat No.601, A-8, Karishma Housing Society, Near Sangam Press, Kothrud, Pune - 411029 PAN: AALPC4991M (Appellant) Vs. ACIT, Central Circle-1(1), Pune (Respondent) Assess…

Assistant Commissioner of Income-Tax, Central Circle-1(2), 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 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)…

Jagjit Singh v. DCIT (164 Taxmann.com 324) — Cited in 19 Judgments | BharatTax