Jai Steel (India) v. Asstt. CIT

36 Taxmann.com 523High Court2013#307 most cited

What is Jai Steel (India) v. Asstt. CIT authority for?

An assessee cannot claim deductions or expenditures in a Section 153A assessment that were not claimed in the original completed assessment, even if documents were found during a search.

267

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2026.

Also referred to as

Jai Steel (India) · Section 153A · search assessment · undisclosed income · undisclosed property · original assessment · claim expenditure · claim deduction · Section 132 · block period

Also reported as

219 Taxmann 223

Sections most often in play

Section 153ASection 132Section 143(3)Section 139Section 147Section 143(2)Section 153CSection 148

Issues it is cited on

section 153a(1)(a)section 139(5)section 158bbsection 153a(1)regular assessmentsection 132asection 69bsection 158block periodloose paperssection 158bsearch assessment

Judgments citing Jai Steel (India) v. Asstt. CIT

M/S.Balaji Bullion & Commodities (India) Private Limited, Mumbai vs. DCIT Central Circle-40, Mumbai

In the result, both the appeals are allowed

ITA 1291/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Apr 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Amarjit Singh, Jm Balaji Bullion & Commodities The Dy. Commissioner Of (India) Private Limited Income–Tax, 118/120, 3Rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002 (Appellant) (Respondent) Pan No. Aadcbo236F Balaji Universal Tradelinks P. The Dy. Commissioner Of Ltd. Income–Tax, 118/120, 3Rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002

For Appellant: Shri N.M. Porwal, AdvFor Respondent: Shri Dr. Mahesh Akhade, CIT DR
Section 10ASection 153ASection 153BSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI AMARJIT SINGH, JM Balaji Bullion & Commodities The Dy. Commissioner of (India) Private Limited Income–tax, 118/120, 3rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002 (Appellant) (Respondent) PAN No. AADCBO236F Balaji Universal Tradelinks P. The Dy. Commissioner of Ltd. Income–tax, 118/120, 3rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002 (Appellant) (Respondent) PAN No. AABCL0236H Assessee by : Shri N.M. Porwal, Adv Revenue by : Shri Dr. Mahesh Ak…

Arihant Universal Realty Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle-01, Thane, Mumbai

In the result, the appeal of the assessee is allowed

ITA 4342/MUM/2017[2009-10]Status: DisposedITAT Mumbai05 Apr 2022AY 2009-10
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER M/s. Arihant Universal Vs. DCIT, CC-01, Thane Realty Pvt. Ltd., Ashar IT Park 302, Persipolic Building Thane-400604 Plot No.74, Sector-17 Vashi, Navi Mumbai-400703 PAN/GIR No. AAFCA8671B (Appellant) .. (Respondent) Assessee by Shree Prateek Jain Revenue by Shri Salil Mishra Date of Hearing 30/03/2022 Date of Pronouncement 05/04/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.4342/Mum/2017 for A.Y.2009-10 arises out of the order by the ld. Commissi…

Assistant Commissioner of Income Tax, Circle-2, Guwahati vs. Fortune Vanijya Private Limited, Guwahati

In the result both the appeal of the Revenue and the cross objections of the assessee stands partly allowed

ITA 21/GTY/2021[2011-12]Status: DisposedITAT Guwahati10 Dec 2021AY 2011-12

Bench: Shri P.M. Jagtap, Hon’Ble V.P (Kz) & Shri A. T. Varkey, Jm]

Section 132Section 132(4)Section 142(1)Section 153ASection 153CSection 68

…1 I.T.A. No.21/Gau/2021 & CO No.1/Gau/2021 Fortune Vanijya Private Limited Assessment Year: 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, “VIRTUAL HEARING” AT KOLKATA [Before Shri P.M. Jagtap, Hon’ble V.P (KZ) & Shri A. T. Varkey, JM] I.T.A. No.21/Gau/2021 Assessment Year: 2011-12 ACIT, Circle-2, Guwahati Vs. Fortune Vanijya Private Limited S.J. Road, Athgaon, Guwahati-781001. [PAN:AABCF0295Q] Appellant Respondent CO No.1/Gau/2021 (In I.T.A. No.21/Gau/2021) Assessment Year: 2011-12 Fortune Vanijya Private Limited Vs. ACIT, Circle-2, Guwahati S.J. Road Athgaon, Guwahati-781001. [PAN:AABCF029…

Vikram B Tannan, Mumbai vs. Asst CIT Cen Cir 3(2), Mumbai

Accordingly the ground No. 1 raised by the assessee is allowed

ITA 5671/MUM/2017[2007-08]Status: DisposedITAT Mumbai25 Nov 2021AY 2007-08

Bench: Shri S. Rifaur Rahman () & Shri Pavan Kumar Gadale () Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner Of Income Tax, M/S Capsulation Services Ltd., Vs. Central Circle-20, Capsulations Premises, 1St Floor, Aayakar Bhavan, M.K. Road, New Sion Trombay Road, Deonar, Marine Lines Mumbai-400 088. Mumbai-20. Pan No. Aabpt 3016 G Appellant Respondent Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner Of Income Tax, M/S Capsulation Services Ltd., Vs. Central Circle-3(2), Capsulations Premises, 1St Floor, Room No. 402, Aayakar Bhavan, M.K. Sion Trombay Road, Deonar, Road, New Marine Lines Mumbai-400088. Mumbai-20. Pan No. Aabpt 3016 G Appellant Respondent Assessment Year: 2007-08 Dcit Cc 3(2), Central Range-3, Mr. Vikram Bodhraj Tanna, Room No. 1913, 19Th Floor, Air Vs. M/S Capsulation Services Ltd., India Building, Nariman Point, Capsulations Premises, 1St Floor, Mumbai-400020. Sion Trombay Road, Deonar, Mumbai-400088. Pan No. Aabpt 3016 G Appellant Respondent Assessee By : Mr. J.D. Mistry, Ar Revenue By : Mr. Jacinta, Dr Date Of Hearing : 30/09/2021 Date Of Pronouncement : 25/11/2021

For Appellant: Mr. J.D. Mistry, ARFor Respondent: Mr. Jacinta, DR
Section 132Section 139Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner of Income Tax, M/s Capsulation Services Ltd., Vs. Central Circle-20, Capsulations Premises, 1st floor, Aayakar Bhavan, M.K. Road, New Sion Trombay Road, Deonar, Marine Lines Mumbai-400 088. Mumbai-20. PAN No. AABPT 3016 G Appellant Respondent Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner of Income Tax, M/s Capsulation Services Ltd., Vs. Central Circle-3(2), Capsulatio…

Vikram B Tannan, Mumbai vs. Asst CIT Cen Cir 20, Mumbai

Accordingly the ground No. 1 raised by the assessee is allowed

ITA 7323/MUM/2016[2007-08]Status: DisposedITAT Mumbai25 Nov 2021AY 2007-08

Bench: Shri S. Rifaur Rahman () & Shri Pavan Kumar Gadale () Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner Of Income Tax, M/S Capsulation Services Ltd., Vs. Central Circle-20, Capsulations Premises, 1St Floor, Aayakar Bhavan, M.K. Road, New Sion Trombay Road, Deonar, Marine Lines Mumbai-400 088. Mumbai-20. Pan No. Aabpt 3016 G Appellant Respondent Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner Of Income Tax, M/S Capsulation Services Ltd., Vs. Central Circle-3(2), Capsulations Premises, 1St Floor, Room No. 402, Aayakar Bhavan, M.K. Sion Trombay Road, Deonar, Road, New Marine Lines Mumbai-400088. Mumbai-20. Pan No. Aabpt 3016 G Appellant Respondent Assessment Year: 2007-08 Dcit Cc 3(2), Central Range-3, Mr. Vikram Bodhraj Tanna, Room No. 1913, 19Th Floor, Air Vs. M/S Capsulation Services Ltd., India Building, Nariman Point, Capsulations Premises, 1St Floor, Mumbai-400020. Sion Trombay Road, Deonar, Mumbai-400088. Pan No. Aabpt 3016 G Appellant Respondent Assessee By : Mr. J.D. Mistry, Ar Revenue By : Mr. Jacinta, Dr Date Of Hearing : 30/09/2021 Date Of Pronouncement : 25/11/2021

For Appellant: Mr. J.D. Mistry, ARFor Respondent: Mr. Jacinta, DR
Section 132Section 139Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner of Income Tax, M/s Capsulation Services Ltd., Vs. Central Circle-20, Capsulations Premises, 1st floor, Aayakar Bhavan, M.K. Road, New Sion Trombay Road, Deonar, Marine Lines Mumbai-400 088. Mumbai-20. PAN No. AABPT 3016 G Appellant Respondent Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner of Income Tax, M/s Capsulation Services Ltd., Vs. Central Circle-3(2), Capsulatio…

ACIT, Central Circle-6, New Delhi vs. Kad Housing Pvt. Ltd., Delhi

In the result, the appeal of the revenue and the Cross

ITA 5636/DEL/2017[2009-10]Status: DisposedITAT Delhi22 Sept 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. Rajesh Jain, CAFor Respondent: Ms. Shivani Singh, CIT DR
Section 132Section 153ASection 153A(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5636/Del/2017 : Asstt. Year : 2009-10 ACIT, Vs KAD Housing Pvt. Ltd., Central Circle-6, 151, Savita Vihar, New Delhi-110055 Delhi-110092 (APPELLANT) (RESPONDENT) PAN No. AACCK4705B CO No. 28/Del/2018 : Asstt. Year : 2009-10 KAD Housing Pvt. Ltd., Vs ACIT, 151, Savita Vihar, Central Circle-6, Delhi-110092 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AACCK4705B Assessee by : Sh. Rajesh Jain, CA Revenue by : Ms. Shivani Singh, CIT DR…

Anshu Prithani, New Delhi vs. DCIT, Central Circle-15, New Dedlhi

In the result, the appeal of the assessee is allowed

ITA 1153/DEL/2018[2008-09]Status: DisposedITAT Delhi14 Jul 2021AY 2008-09

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 1153/Del/2018 : Asstt. Year: 2008-09 Anshu Prithani, Vs Dcit, Brahmaputra House, A-7, Central Circle-17, Mahipalur, New Delhi-110037 New Delhi (Appellant) (Respondent) Pan No. Akdpp5664L Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 14.07.2021 Date Of Pronouncement: 14 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 132ASection 139(1)Section 153(3)Section 153ASection 153A(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1153/Del/2018 : Asstt. Year: 2008-09 Anshu Prithani, Vs DCIT, Brahmaputra House, A-7, Central Circle-17, Mahipalur, New Delhi-110037 New Delhi (APPELLANT) (RESPONDENT) PAN No. AKDPP5664L Assessee by : None Revenue by : Sh. Satpal Gulati, CIT DR Date of Hearing: 14.07.2021 Date of Pronouncement: 14 .07.2021 ORDER Per Amit Shukla, Judicial Member: The present appeals have been filed by the assessee against the orders of ld. CIT (A)-35, New Delhi dated 17.11.2017.…

ACIT, Central Circle- 20, New Delhi vs. Alchemist Life Sciences Ltd., New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 795/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Jul 2021AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 792/Del/2018 : Asstt. Year: 2009-10 Ita No. 793/Del/2018 : Asstt. Year: 2010-11 Ita No. 794/Del/2018 : Asstt. Year: 2011-12 Ita No. 795/Del/2018 : Asstt. Year: 2012-13 Acit, Vs M/S Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (Appellantt (Respondent) Pan No. Aabcv3029Q Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 139(1)Section 153(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 792/Del/2018 : Asstt. Year: 2009-10 ITA No. 793/Del/2018 : Asstt. Year: 2010-11 ITA No. 794/Del/2018 : Asstt. Year: 2011-12 ITA No. 795/Del/2018 : Asstt. Year: 2012-13 ACIT, Vs M/s Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (APPELLANTT (RESPONDENT) PAN No. AABCV3029Q Assessee by : None Revenue by : Sh. Satpal Gulati, CIT DR Date of Hearing: 12.07.2021 Date of Pronouncement: 12 .07.2021 O…

ACIT, Central Circle- 20, New Delhi vs. Alchemist Life Sciences Ltd., New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 794/DEL/2018[2011-12]Status: DisposedITAT Delhi12 Jul 2021AY 2011-12

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 792/Del/2018 : Asstt. Year: 2009-10 Ita No. 793/Del/2018 : Asstt. Year: 2010-11 Ita No. 794/Del/2018 : Asstt. Year: 2011-12 Ita No. 795/Del/2018 : Asstt. Year: 2012-13 Acit, Vs M/S Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (Appellantt (Respondent) Pan No. Aabcv3029Q Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 139(1)Section 153(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 792/Del/2018 : Asstt. Year: 2009-10 ITA No. 793/Del/2018 : Asstt. Year: 2010-11 ITA No. 794/Del/2018 : Asstt. Year: 2011-12 ITA No. 795/Del/2018 : Asstt. Year: 2012-13 ACIT, Vs M/s Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (APPELLANTT (RESPONDENT) PAN No. AABCV3029Q Assessee by : None Revenue by : Sh. Satpal Gulati, CIT DR Date of Hearing: 12.07.2021 Date of Pronouncement: 12 .07.2021 O…

ACIT, Central Circle- 20, New Delhi vs. Alchemist Life Sciences Ltd., New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 793/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Jul 2021AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 792/Del/2018 : Asstt. Year: 2009-10 Ita No. 793/Del/2018 : Asstt. Year: 2010-11 Ita No. 794/Del/2018 : Asstt. Year: 2011-12 Ita No. 795/Del/2018 : Asstt. Year: 2012-13 Acit, Vs M/S Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (Appellantt (Respondent) Pan No. Aabcv3029Q Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 139(1)Section 153(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 792/Del/2018 : Asstt. Year: 2009-10 ITA No. 793/Del/2018 : Asstt. Year: 2010-11 ITA No. 794/Del/2018 : Asstt. Year: 2011-12 ITA No. 795/Del/2018 : Asstt. Year: 2012-13 ACIT, Vs M/s Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (APPELLANTT (RESPONDENT) PAN No. AABCV3029Q Assessee by : None Revenue by : Sh. Satpal Gulati, CIT DR Date of Hearing: 12.07.2021 Date of Pronouncement: 12 .07.2021 O…

ACIT, Central Circle- 20, New Delhi vs. Alchemist Life Sciences Ltd., New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 792/DEL/2018[2009-10]Status: DisposedITAT Delhi12 Jul 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 792/Del/2018 : Asstt. Year: 2009-10 Ita No. 793/Del/2018 : Asstt. Year: 2010-11 Ita No. 794/Del/2018 : Asstt. Year: 2011-12 Ita No. 795/Del/2018 : Asstt. Year: 2012-13 Acit, Vs M/S Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (Appellantt (Respondent) Pan No. Aabcv3029Q Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 132Section 139(1)Section 153(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 792/Del/2018 : Asstt. Year: 2009-10 ITA No. 793/Del/2018 : Asstt. Year: 2010-11 ITA No. 794/Del/2018 : Asstt. Year: 2011-12 ITA No. 795/Del/2018 : Asstt. Year: 2012-13 ACIT, Vs M/s Alchemist Life Sciences Ltd., Central Circle-20, 23, Alchemist House, Nehru Place, New Delhi-110055 New Delhi-110019 (APPELLANTT (RESPONDENT) PAN No. AABCV3029Q Assessee by : None Revenue by : Sh. Satpal Gulati, CIT DR Date of Hearing: 12.07.2021 Date of Pronouncement: 12 .07.2021 O…

Abhieshek Tewari, New Delhi vs. DCIT, Central Circle-13, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 6349/DEL/2017[2009-10]Status: DisposedITAT Delhi12 Jul 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6345/Del/2017 : Asstt. Year: 2005-06 ITA No. 6346/Del/2017 : Asstt. Year: 2006-07 ITA No. 6347/Del/2017 : Asstt. Year: 2007-08 ITA No. 6348/Del/2017 : Asstt. Year: 2008-09 ITA No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs DCIT, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (APPELLANTT (RESPONDENT) PAN No. ADCPT9874A Assessee by : None Revenue by : Sh. Satpal Gulati, CIT DR Date of Hearing: 12.07.2021 Date of Pr…

Abhieshek Tewari, New Delhi vs. DCIT, Central Circle-13, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 6348/DEL/2017[2008-09]Status: DisposedITAT Delhi12 Jul 2021AY 2008-09

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6345/Del/2017 : Asstt. Year: 2005-06 ITA No. 6346/Del/2017 : Asstt. Year: 2006-07 ITA No. 6347/Del/2017 : Asstt. Year: 2007-08 ITA No. 6348/Del/2017 : Asstt. Year: 2008-09 ITA No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs DCIT, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (APPELLANTT (RESPONDENT) PAN No. ADCPT9874A Assessee by : None Revenue by : Sh. Satpal Gulati, CIT DR Date of Hearing: 12.07.2021 Date of Pr…

Abhishek Tiwari, New Delhi vs. DCIT, Central Circle- 13, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 6347/DEL/2017[2007-08]Status: DisposedITAT Delhi12 Jul 2021AY 2007-08

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6345/Del/2017 : Asstt. Year: 2005-06 ITA No. 6346/Del/2017 : Asstt. Year: 2006-07 ITA No. 6347/Del/2017 : Asstt. Year: 2007-08 ITA No. 6348/Del/2017 : Asstt. Year: 2008-09 ITA No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs DCIT, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (APPELLANTT (RESPONDENT) PAN No. ADCPT9874A Assessee by : None Revenue by : Sh. Satpal Gulati, CIT DR Date of Hearing: 12.07.2021 Date of Pr…

Abhishek Tiwari, New Delhi vs. DCIT, Central Circle- 13, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 6346/DEL/2017[2006-07]Status: DisposedITAT Delhi12 Jul 2021AY 2006-07

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6345/Del/2017 : Asstt. Year: 2005-06 ITA No. 6346/Del/2017 : Asstt. Year: 2006-07 ITA No. 6347/Del/2017 : Asstt. Year: 2007-08 ITA No. 6348/Del/2017 : Asstt. Year: 2008-09 ITA No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs DCIT, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (APPELLANTT (RESPONDENT) PAN No. ADCPT9874A Assessee by : None Revenue by : Sh. Satpal Gulati, CIT DR Date of Hearing: 12.07.2021 Date of Pr…

Abhishek Tiwari, New Delhi vs. DCIT, Central Circle- 13, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 6345/DEL/2017[2005-06]Status: DisposedITAT Delhi12 Jul 2021AY 2005-06

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6345/Del/2017 : Asstt. Year: 2005-06 Ita No. 6346/Del/2017 : Asstt. Year: 2006-07 Ita No. 6347/Del/2017 : Asstt. Year: 2007-08 Ita No. 6348/Del/2017 : Asstt. Year: 2008-09 Ita No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs Dcit, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (Appellantt (Respondent) Pan No. Adcpt9874A Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 12 .07.2021

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6345/Del/2017 : Asstt. Year: 2005-06 ITA No. 6346/Del/2017 : Asstt. Year: 2006-07 ITA No. 6347/Del/2017 : Asstt. Year: 2007-08 ITA No. 6348/Del/2017 : Asstt. Year: 2008-09 ITA No. 6349/Del/2017 : Asstt. Year: 2009-10 Abhishek Tiwari, Vs DCIT, 6, Southern Avenue, Maharani Central Circle-13, Bagh, New Delhi-110065 New Delhi (APPELLANTT (RESPONDENT) PAN No. ADCPT9874A Assessee by : None Revenue by : Sh. Satpal Gulati, CIT DR Date of Hearing: 12.07.2021 Date of Pr…

Gmr Infrastructure Limited vs. The Dy. Commissioner of Income-Tax

In the result, we do not find any merit in the appeal

ITA/1036/2017HC Karnataka06 Jul 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 115JSection 132Section 139(1)Section 142(1)Section 143(1)Section 14ASection 153ASection 154Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF JULY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.1036 OF 2017 BETWEEN: GMR INFRASTRUCTURE LIMITED NO.25/1, SKIP HOUSE MUSEUM ROAD, BANGALORE-560025 REPRESENTED BY ITS MANAGING DIRECTOR SRI. G. KIRAN KUMAR AGED ABOUT 42 YEARS. ... APPELLANT (BY SRI. BALRAM R. RAO, ADV.,) AND: THE DY. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-2(2) 3RD FLOOR, C.R. BUILDING QUEENS ROAD, BANGALORE-560001. ... RESPONDENT (BY SRI. K.V. ARAVIND, ADV…

Abhishek Agarwal, U S Nagar vs. ACIT, Central Circle, Haldwani

In the result the appeals filed by the assessee are allowed

ITA 29/DDN/2019[2012-13]Status: DisposedITAT Dehradun18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri B.R.R. Kumarassessment Year: 2010-11

For Appellant: Shri Rakesh Sehgal, CAFor Respondent: Shri Naveen Chand Upadhyay
Section 133(6)Section 143(3)Section 153A

…- INCOME TAX APPELLATE TRIBUNAL “DEHRADUN BENCH” BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2010-11 Rukman Agarwal, 21/1, ACIT, D1 & D2, Nainital Road, Central Circle Vs. Civil Lines, Rudrapur, Haldwani Udham Singh Nagar, Uttarakhand Pin 263 153 PAN ABXPA3879K (Appellant) (Respondent) Assessment year 2011-12 Shiv Kumar Agarwal, 21/1, Vs. ACIT, D1 & D2, Nainital Road, Central Circle Civil Lines, Rudrapur, Haldwani Udham Singh Nagar, Uttarakhand Pin 263 153 PAN AAPPA0222P (Appellant) (Respondent) Assessment year 2012-13 Saurabh Agarwal, 21/1, D1 Vs. ACIT, Ce…

Saurabh Agarwal, U S Nagar vs. ACIT, Central Circle, Haldwani

In the result the appeals filed by the assessee are allowed

ITA 28/DDN/2019[2012-13]Status: DisposedITAT Dehradun18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri B.R.R. Kumarassessment Year: 2010-11

For Appellant: Shri Rakesh Sehgal, CAFor Respondent: Shri Naveen Chand Upadhyay
Section 133(6)Section 143(3)Section 153A

…- INCOME TAX APPELLATE TRIBUNAL “DEHRADUN BENCH” BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2010-11 Rukman Agarwal, 21/1, ACIT, D1 & D2, Nainital Road, Central Circle Vs. Civil Lines, Rudrapur, Haldwani Udham Singh Nagar, Uttarakhand Pin 263 153 PAN ABXPA3879K (Appellant) (Respondent) Assessment year 2011-12 Shiv Kumar Agarwal, 21/1, Vs. ACIT, D1 & D2, Nainital Road, Central Circle Civil Lines, Rudrapur, Haldwani Udham Singh Nagar, Uttarakhand Pin 263 153 PAN AAPPA0222P (Appellant) (Respondent) Assessment year 2012-13 Saurabh Agarwal, 21/1, D1 Vs. ACIT, Ce…

Shiv Kumar Agarwal, U S Nagar vs. ACIT, Central Circle, Haldwani

In the result the appeals filed by the assessee are allowed

ITA 27/DDN/2019[2011-12]Status: DisposedITAT Dehradun18 Mar 2021AY 2011-12

Bench: Shri Amit Shukla & Shri B.R.R. Kumarassessment Year: 2010-11

For Appellant: Shri Rakesh Sehgal, CAFor Respondent: Shri Naveen Chand Upadhyay
Section 133(6)Section 143(3)Section 153A

…- INCOME TAX APPELLATE TRIBUNAL “DEHRADUN BENCH” BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2010-11 Rukman Agarwal, 21/1, ACIT, D1 & D2, Nainital Road, Central Circle Vs. Civil Lines, Rudrapur, Haldwani Udham Singh Nagar, Uttarakhand Pin 263 153 PAN ABXPA3879K (Appellant) (Respondent) Assessment year 2011-12 Shiv Kumar Agarwal, 21/1, Vs. ACIT, D1 & D2, Nainital Road, Central Circle Civil Lines, Rudrapur, Haldwani Udham Singh Nagar, Uttarakhand Pin 263 153 PAN AAPPA0222P (Appellant) (Respondent) Assessment year 2012-13 Saurabh Agarwal, 21/1, D1 Vs. ACIT, Ce…