Jaya Aggarwal v. ITO

92 Taxmann.com 108High Court2018#2830 most cited

What is Jaya Aggarwal v. ITO authority for?

The mere existence of a time gap between cash withdrawals and their subsequent redeposit does not invalidate the assessee's explanation, especially in the absence of contrary evidence. The authorities must give due latitude to human conduct when assessing the truthfulness of an explanation.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

Jaya Aggarwal v. ITO · cash withdrawal · cash deposit · time gap · unexplained money · onus of proof · human conduct · credibility of explanation · section 69A · section 68

Also reported as

254 Taxmann 398302 CTR 24170 DTR 132

Sections most often in play

Section 143(3)Section 1961Section 132Section 153ASection 271(1)(c)Section 271AAASection 69ASection 68
Read the full judgment

Issues it is cited on

section 80ia(13)section 80iabsection 80ia(4)(i)section 8osection 153(1)(a)section 271aaasection 80ia(4)infrastructure facilitypreponderance of probabilitydeduction under section 80iadeduction u/s 80iasection 153(1)

Judgments citing Jaya Aggarwal v. ITO

Dipak Balubhai Patel - HUF, Ahmedabad vs. The Income Tax Officer, Ward-5(3)(1), Ahmedabad

In the result, the appeal filed by the Assessee is allowed

ITA 942/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad22 Aug 2024AY 2017-18

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115BSection 143(3)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2017-18 Dipak Balubhai Patel Income Tax Officer, (HUF) Ward-5(3)(1), “Anutham”, Vs Ahmedabad Near Aavadh Dreamland, Opp. Shell Petrol Pump, Science City Road, Sola, Ahmedabad-380060 Gujarat PAN: AAEHD7688H (Respondent) (Appellant) Assessee Represented: Shri Pritesh Shah, CA Revenue Represented: Shri Santosh Kumar, Sr.D.R. Date of hearing : 27-05-2024 Date of pronouncement : 22-08-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-…

Shri Harsh Agarwal, Jaipur vs. The DCIT, Jaipur

ITA 317/JPR/2024[2017-18]Status: DisposedITAT Jaipur30 Jul 2024AY 2017-18
For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Rajesh Kumar Meena (Addl. CIT)
Section 142(1)Section 143(2)Section 143(3)Section 68

…osits stand explained in this case. 5. Accordingly, I set aside the order passed by the learned CIT(A) and direct the AO to delete the addition of Rs.7,01,000/-.” Hon'ble Delhi High Court in the case of Jaya Aggarwal v. ITO (2018) 254 Taxman 398 / 165 DTR 97/ 302 CTR 241 (Delhi)(HC) has held as under: S. 68: Cash credits – Cash withdrawn from Bank was redeposited after seven months, addition cannot be made as cash credits. Allowing the appeal of the assessee the Court held that; Cash withdrawn from Bank was redeposited after seven months, addition cannot be made as cash credits. Explanation given by assessee that…

Shri. Narayana Muralidhar, Bengaluru vs. Assistant Commissioner of Income-Tax, Circle-7(2)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 727/BANG/2024[2017-18]Status: DisposedITAT Bangalore06 Jun 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Shri Mohit Ashok Parmar, CAFor Respondent: Shri Subramanian .S, JCIT (DR)
Section 139(4)Section 143(3)Section 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2017-18 Shri Narayana The Assistant Muralidhar, Commissioner 31, 4th Cross, of Income Tax, 7th Block, Jayanagar, Circle – 7 (2)(1), Bangalore – 560 082. Bangalore. Vs. PAN: ABTPM6865D APPELLANT RESPONDENT Assessee by : Shri Mohit Ashok Parmar, CA Revenue by : Shri Subramanian .S, JCIT (DR) Date of Hearing : 22-05-2024 Date of Pronouncement : 06-06-2024 ORDER PER KESHAV DUBEY, JUDICIAL MEMBER This appeal at the instance of the assessee is directed…

Preeti Bhardwaj, K vs. ITO Ward 29(3), Civic Centre

Appeal are allowed

ITA 78/DEL/2024[2017-18]Status: DisposedITAT Delhi22 Mar 2024AY 2017-18

Bench: Shri Kul Bharatassessment Year: 2017-18

Section 120Section 127Section 143(2)Section 143(3)Section 69A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year: 2017-18 Preeti Bhardwaj, K- Vs Income-tax Officer, 74A, Hauz Khas, Ward-29(3), Noida. Delhi-110016. PAN- AAGPB1362C APPELLANT RESPONDENT Assessee represented by Shri R.S. Singhvi, CA; & Shri Satyajeet Goel, CA Department represented by Shri Om Parkash, Sr. DR Date of hearing 20.03.2024 Date of pronouncement 22.03.2024 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), National Faceless Appeal Ce…

Rajesh Mangla, Faridabad vs. DCIT, Central Circle-2, Faridabad

Appeal is partly allowed

ITA 2997/DEL/2022[2012-13]Status: DisposedITAT Delhi21 Feb 2024AY 2012-13

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 132Section 153(1)(a)Section 153ASection 271(1)(c)

…ped in to the cash 10 ITA Nos.2811/Del/2018 & Ors. withdrawals. In support of said contention, ld. Counsel for the assessee relied upon following decisions:- i. Jaya Aggarwal vs ITO [2018] 254 taxman 398 (Del) ii. Moongipa Investment Limited vs ITO [2012] 70 DTR 132 iii. ACIT vs Baldev Raj Charla & Ors. [2009] 18 DTR 413 21. Learned Departmental Representative strongly relied upon the observations of the Assessing Officer and learned Commissioner (Appeals). 22. We have heard both the parties and perused the material available on record. As could be seen from the bank account statement, in the year under c…

Rajesh Mangla, Faridabad vs. DCIT, Central Circle-2, Faridabad

Appeal is partly allowed

ITA 2996/DEL/2022[2011-12]Status: DisposedITAT Delhi21 Feb 2024AY 2011-12

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 132Section 153(1)(a)Section 153ASection 271(1)(c)

…ped in to the cash 10 ITA Nos.2811/Del/2018 & Ors. withdrawals. In support of said contention, ld. Counsel for the assessee relied upon following decisions:- i. Jaya Aggarwal vs ITO [2018] 254 taxman 398 (Del) ii. Moongipa Investment Limited vs ITO [2012] 70 DTR 132 iii. ACIT vs Baldev Raj Charla & Ors. [2009] 18 DTR 413 21. Learned Departmental Representative strongly relied upon the observations of the Assessing Officer and learned Commissioner (Appeals). 22. We have heard both the parties and perused the material available on record. As could be seen from the bank account statement, in the year under c…

Rajesh Mangla, Faridabad vs. DCIT, Central Circle-II, Faridabad

Appeal is partly allowed

ITA 2994/DEL/2022[2008-09]Status: DisposedITAT Delhi21 Feb 2024AY 2008-09

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 132Section 153(1)(a)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2811, 2813 & 2814/DEL/2018 [Assessment Years: 2008-09, 2011-12 & 2012-13] Sh. Rajesh Mangla, vs Dy. Commissioner of Income RRA Taxindia, Tax, D-28, South Extension, Central Circle-II, Part-1, New Delhi-110049 Faridabad, Haryana PAN-AKBPM6493Q Appellant Respondent ITA Nos.2994, 2996 & 2997/DEL/2022 [Assessment Years: 2008-09, 2011-12 & 2012-13] Sh. Rajesh Mangla, vs Dy. Commissioner of Income RRA Taxindia, Tax, D-28, South Extension, Central Circle-II, Pa…

Rajesh Mangla, Faridabad vs. DCIT, Central Circle-II, Faridabad

Appeal is partly allowed

ITA 2814/DEL/2018[2012-13]Status: DisposedITAT Delhi21 Feb 2024AY 2012-13

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 132Section 153(1)(a)Section 153ASection 271(1)(c)

…ped in to the cash 10 ITA Nos.2811/Del/2018 & Ors. withdrawals. In support of said contention, ld. Counsel for the assessee relied upon following decisions:- i. Jaya Aggarwal vs ITO [2018] 254 taxman 398 (Del) ii. Moongipa Investment Limited vs ITO [2012] 70 DTR 132 iii. ACIT vs Baldev Raj Charla & Ors. [2009] 18 DTR 413 21. Learned Departmental Representative strongly relied upon the observations of the Assessing Officer and learned Commissioner (Appeals). 22. We have heard both the parties and perused the material available on record. As could be seen from the bank account statement, in the year under c…

Rajesh Mangla, Faridabad vs. DCIT, Central Circle-II, Faridabad

Appeal is partly allowed

ITA 2813/DEL/2018[2011-12]Status: DisposedITAT Delhi21 Feb 2024AY 2011-12

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 132Section 153(1)(a)Section 153ASection 271(1)(c)

…ped in to the cash 10 ITA Nos.2811/Del/2018 & Ors. withdrawals. In support of said contention, ld. Counsel for the assessee relied upon following decisions:- i. Jaya Aggarwal vs ITO [2018] 254 taxman 398 (Del) ii. Moongipa Investment Limited vs ITO [2012] 70 DTR 132 iii. ACIT vs Baldev Raj Charla & Ors. [2009] 18 DTR 413 21. Learned Departmental Representative strongly relied upon the observations of the Assessing Officer and learned Commissioner (Appeals). 22. We have heard both the parties and perused the material available on record. As could be seen from the bank account statement, in the year under c…

Rajesh Mangla, Faridabad vs. DCIT, Central Circle-II, Faridabad

Appeal is partly allowed

ITA 2811/DEL/2018[2008-09]Status: DisposedITAT Delhi21 Feb 2024AY 2008-09

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 132Section 153(1)(a)Section 153ASection 271(1)(c)

…ped in to the cash 10 ITA Nos.2811/Del/2018 & Ors. withdrawals. In support of said contention, ld. Counsel for the assessee relied upon following decisions:- i. Jaya Aggarwal vs ITO [2018] 254 taxman 398 (Del) ii. Moongipa Investment Limited vs ITO [2012] 70 DTR 132 iii. ACIT vs Baldev Raj Charla & Ors. [2009] 18 DTR 413 21. Learned Departmental Representative strongly relied upon the observations of the Assessing Officer and learned Commissioner (Appeals). 22. We have heard both the parties and perused the material available on record. As could be seen from the bank account statement, in the year under c…

Arvind Walia, Delhi vs. ACIT Central Circle 30, Delhi

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 440/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Jan 2024AY 2017-18

Bench: Dr. B. R. R. Kumarshri Yogesh Kumar Us

For Appellant: Sh. Gaurav Jain, AdvFor Respondent: Sh. Amit Katoch, Sr. DR
Section 143(3)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Shri Yogesh Kumar US, Judicial Member ITA No. 440/Del/2022 : Asstt. Year: 2017-18 Arvind Walia, Vs The ACIT, Central Circle-30, Delhi A-10/5, Ground Floor, Vasant Vihar, New Delhi 110057 (APPELLANT) (RESPONDENT) PAN No. AAAPW 5761 G Assessee by : Sh. Gaurav Jain, Adv. Ms. Shweta Bansal, CA Revenue by : Sh. Amit Katoch, Sr. DR Date of Hearing: 31.10.2023 Date of Pronouncement: 09.01.2024 ORDER Per Dr. B. R. R. Kumar:- The present appeal has been filed by the assessee against the order of Ld.CIT(A)-30, New…

Chand Monammad, Ajmer vs. ITO, Ward 1(3), Ajmer

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 340/JPR/2022[2012-12]Status: DisposedITAT Jaipur28 Aug 2023AY 2012-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Nikhlesh Kataria, CAFor Respondent: Shri A.S. Nehra, Addl.CIT
Section 139(1)Section 147Section 148Section 151

…ts and circumstances of the case which are being discussed in detail herein after.There are many case laws supporting the proposition that question of human probabilities is on the factor to be considered while dealing in the tax matters: Jaya Agarwal vs. ITO 302 CTR 241 (Del) 8. We find it difficult to accept the approach and findings recorded for several reasons. The brief order does not examine and consider the entire explanation and material on record as withdrawal of Rs. 2,00,000 in cash was undisputed. Naturally, the huge withdrawal was for a purpose and objective. From the beginning the explanation given w…

Inderjeet, Ghaziabad vs. ITO, Ward-1(3), Ghaziabad

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

ITA 2646/DEL/2018[2009-10]Status: DisposedITAT Delhi21 Jul 2023AY 2009-10

Bench: Shri C.M. Garg & Shri M. Balaganeshinderjeet, Vs. Ito, C/O. M/S. Sanjeev Anand & Ward-1(3), Associates, 77, Navyug Market, Ghaziabad Ghaziabad, Ghaziabad (Appellant) (Respondent) Pan: Abspi6213Q Assessee By : Shri Somil Agarwal, Adv Revenue By: Mohd. Gayasuddin Ansari, Cit Dr Date Of Hearing 18/05/2023 Date Of Pronouncement 21/07/2023

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Mohd. Gayasuddin Ansari, CIT DR
Section 144Section 147Section 69

…rect facts and findings and without observing the principles of natural justice, therefore, the addition made by the AO and uphold by the ld CIT(A) may kindly be set aside. In view of the order of the Hon'ble Delhi High Court Jaya Aggarwal Vs. ITO reported as 302 CTR 241 (Del) and orders of coordinate bench of the Tribunal in the case of ACIT Vs. Baldev Raj Charla reported as 121 TTJ 366 (Del), Moongipa Investment Ltd Vs. ITO 147 TTJ 378 (Del). 5. Replying to the above the ld CIT DR supported the orders of the authorities below and submitted that when the assessee failed to explain the source of cash deposited to…

Clayton Charles Pinto, Mumbai vs. Int Tax Ward 3(3)(1), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 102/MUM/2023[2017-18]Status: DisposedITAT Mumbai09 Jun 2023AY 2017-18

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleclayton Charles Pinto Mumbai. V. Int Tax Ward 3(3)(1) Mumbai. Air India Building, Mumbai- 400021 303 Palm Beach Apartments, 31 J P Road, Andheri West Mumbai- 400061

Section 133(6)Section 142(1)Section 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Clayton Charles Pinto Mumbai. v. INT TAX WARD 3(3)(1) Mumbai. Air India Building, Mumbai- 400021 303 Palm Beach Apartments, 31 J P Road, Andheri West Mumbai- 400061 PAN: AXIPP2068E (Appellant) (Respondent) Assessee Represented by : Shri Bhupendra Shah, CA Department Represented by : Shri Soumedu Kumar Dash (Sr. AR) Date of conclusion of Hearing : 30.03.2023 Date of Pronouncement : 09.06.2023 O R D E R PER S. RIFAUR RAHMAN (AM) CLAYTON CHARLES PINT…

Smt. Pratibha Lalwani, Bhopal vs. CIT(A)-1, Bhopal

In the result, this appeal of assessee is allowed

ITA 813/IND/2019[2014-15]Status: DisposedITAT Indore20 Jul 2022AY 2014-15

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 68

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2014-15 Smt. Pratibha Lalwani CIT (A)-1, House No.16, Nadir Colony, बनाम Shyamla Hills Bhopal Bhopal /Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: ABCPL9963C Assessee by Shri Gagan Tiwari, AR Revenue by Shri Aditya Shukla, Sr. DR Date of Hearing 04.07.2022 Date of Pronouncement 20.07.2022 आदेश / O R D E R Per B.M. Biyani, A.M.: 1. This appeal filed by the assessee is dir…

Gurvinder Singh, Karnal vs. ITO, Ward-2, Karnal

In the result, the appeal of the assessee is allowed

ITA 549/DEL/2019[2009-10]Status: DisposedITAT Delhi27 Apr 2022AY 2009-10

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.549/Del/2019 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Gurvinder Singh Ito C/O M/S Rra Taxindia, D-28, Vs. Ward 2, South Extension, Part-1, Karnal. New Delhi. Pan No. Bztps8710G अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 148Section 69A

…explained that I.T.A.No.549/Del/2019 the cash deposit was made from out of cash withdrawals addition cannot be made as unexplained cash credit: 1. ACIT Vs. Baldev Raj Charla & Ors. reported in 18 DTR 413; 2. Moongipa Investment Limited Vs. ITO reported in 70 DTR 132; 3. Jaya Aggarwal Vs. ITO reported in 165 DTR 97 (Del). 4. On the other hand, the Ld. DR strongly supported the orders of the authorities below. 5. Heard rival submissions perused the orders of the authorities below. On perusal of the assessment order it can be seen that the addition to the extent of Rs.37 lakhs was made by the Assessing Officer…

Shri Manish Manila Gosar HUF, Mumbai vs. ITO - 26(2)(2), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 1661/MUM/2020[2013-14]Status: DisposedITAT Mumbai26 Apr 2022AY 2013-14

Bench: Shri Shamim Yahya, Am Shri Manish Manila Gosar Huf Ito-26(2)(2) N. M. Associates, 1, Tarlika, Mumbai-400 051 Ground Floor, 216, Vs. Sir Bhalchandra Road, Matunga, Mumbai-400 019 Pan/Gir No. Aafhm 2740 A (Appellant) : (Respondent) Appellant By : Shri Nitin Furia Respondent By : Ms. Usha Shrote Date Of Hearing : 04.04.2022 Date Of Pronouncement : 26.04.2022

For Appellant: Shri Nitin FuriaFor Respondent: Ms. Usha Shrote
Section 234Section 234BSection 271Section 271(1)Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM Shri Manish Manila Gosar HUF ITO-26(2)(2) N. M. Associates, 1, Tarlika, Mumbai-400 051 Ground Floor, 216, Vs. Sir Bhalchandra Road, Matunga, Mumbai-400 019 PAN/GIR No. AAFHM 2740 A (Appellant) : (Respondent) Appellant by : Shri Nitin Furia Respondent by : Ms. Usha Shrote Date of Hearing : 04.04.2022 Date of Pronouncement : 26.04.2022 O R D E R Per Shamim Yahya, A. M.: This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-38, Mumbai (‘ld.CIT(A) for short) dated 24.10.20…

Shree Balaji Engicons Pvt. Ltd, Jharsuguda vs. Principal CIT, Sambalpur

In the result, appeal of the assessee in ITA No

ITA 195/CTK/2019[204-15]Status: DisposedITAT Cuttack15 Dec 2021

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

For Appellant: Shri Satyanarayan Agarwal, ARFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 14ASection 263Section 80I

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA Nos.193/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s Rawats-Balaji(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AABAR 9061 J TAN No. : BBNR01647 C AND आयकर अपीऱ सं./ITA Nos.194/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s SBEPL-GRIL(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AAFAS 2639 R TAN No. : BBNS04348 B AND आयकर अपीऱ सं./ITA Nos.195/CTK/2019 (नििाारण वषा / Asse…

M/S- Sbep-Gril(Joint Venture), Jharsuguda vs. Principal CIT, Sambalpur

In the result, appeal of the assessee in ITA No

ITA 194/CTK/2019[2014-15]Status: DisposedITAT Cuttack15 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

For Appellant: Shri Satyanarayan Agarwal, ARFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 14ASection 263Section 80I

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA Nos.193/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s Rawats-Balaji(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AABAR 9061 J TAN No. : BBNR01647 C AND आयकर अपीऱ सं./ITA Nos.194/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s SBEPL-GRIL(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AAFAS 2639 R TAN No. : BBNS04348 B AND आयकर अपीऱ सं./ITA Nos.195/CTK/2019 (नििाारण वषा / Asse…

M/S- Rawat Balaji (Joint Venture), Jharsuguda vs. Prilncipal, CIT, Sambalpur

In the result, appeal of the assessee in ITA No

ITA 193/CTK/2019[204-15]Status: DisposedITAT Cuttack15 Dec 2021

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

For Appellant: Shri Satyanarayan Agarwal, ARFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 14ASection 263Section 80I

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA Nos.193/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s Rawats-Balaji(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AABAR 9061 J TAN No. : BBNR01647 C AND आयकर अपीऱ सं./ITA Nos.194/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s SBEPL-GRIL(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AAFAS 2639 R TAN No. : BBNS04348 B AND आयकर अपीऱ सं./ITA Nos.195/CTK/2019 (नििाारण वषा / Asse…