Kanniappan Murugadoss v. ITO

79 Taxmann.com 244Income Tax Appellate Tribunal2017#6731 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2024.

Sections most often in play

Section 1963)Section 10ASection 135 (Companies ActSection 143(3)Section 144BSection 144C(13)Section 153(3)Section 1962)

Judgments citing Kanniappan Murugadoss v. ITO

MANKIND PHARMA LIMITED,DELHI vs. DCIT, CIRCLE-1(1)(1), MEERUT

In the result, the additional Ground No

ITA 2313/DEL/2022[2018-19]Status: DisposedITAT Delhi01 May 2024AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Kumar, CIT (DR)
Section 143(3)Section 144BSection 144C(13)Section 153(3)Section 270ASection 35Section 80GSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.2313/DEL/2022 Assessment Year 2018-19 Mankind Pharma Limited DCIT 208 Okhla Industrial Estate, Phase-III Vs. Circle-1(1)(1) Okhla Industrial Estate S.O. Tehkand Meerut South East Delhi TAN/PAN: AAACM9401C (Appellant) (Respondent) Appellant by: Shri Gaurav Jain, Adv. Shri Sudarshan Roy, Adv. Respondent by: Shri Rajesh Kumar, CIT (DR) Date of hearing: 08 02 2024 Date of pronouncement: 01 05 2024 O R D E R PER PRADIP KUMAR KEDIA-AM: The captioned…

AMERICA EXPRESS SERVICES INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee be considered allowed for statistical purposes

ITA 3524/DEL/2014[2004-05]Status: PendingITAT Delhi30 Nov 2023AY 2004-05

Bench: Shri Narendra Kumar Billaiya & Shri Anubhav Sharmaassessment Year: 2004-05 American Express Services India Ltd., Vs Dcit, Metropolitan, Saket, Circle-1(1), 7Th Floor, Office Block, New Delhi. District Centre, Saket, New Delhi – 110 017. Pan: Aabct0555D (Appellant) (Respondent) Assessee By : Shri Nageswar Rao & Shri Parth, Advocates Revenue By : Shri Rajesh Kumar, Cit, Dr Date Of Hearing : 21.11.2023 Date Of Pronouncement : 30.11.2023

For Appellant: Shri Nageswar Rao &For Respondent: Shri Rajesh Kumar, CIT, DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : I : NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2004-05 American Express Services India Ltd., Vs DCIT, Metropolitan, Saket, Circle-1(1), 7th Floor, Office Block, New Delhi. District Centre, Saket, New Delhi – 110 017. PAN: AABCT0555D (Appellant) (Respondent) Assessee by : Shri Nageswar Rao & Shri Parth, Advocates Revenue by : Shri Rajesh Kumar, CIT, DR Date of Hearing : 21.11.2023 Date of Pronouncement : 30.11.2023 ORDER PER ANUBHAV SHARMA, JM: The appeal is preferred by the Asses…

Y RADHA KUMAR REDDY (HUF),HYDERABAD vs. INCOME TAX OFFICER, WARD-11(5), HYDERABAD

In the result, appeal filed by the assessee is dismissed

ITA 1759/HYD/2019[2012-13]Status: DisposedITAT Hyderabad13 Jun 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2012-13

For Appellant: Shri S.Rama RaoFor Respondent: Sri T. Sunil Goutam, DR
Section 143(2)Section 68

…ITA No 1759 of 2019 Y Radha Kumar Reddy HUF आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2012-13 Sri Y Radha Kumar Reddy Income Tax Officer (HUF), Hyderabad Ward 11(5) PAN:AAAHY1273K Hyderabad (Appellant) (Respondent) Assessee by: Shri S.Rama Rao Revenue by: Sri T. Sunil Goutam, DR Date of hearing: 19/05/2022 Date of pronouncement: 13 /06/2022 ORDER Per R.K. PANDA, A.M This appeal filed by the assessee is directed against the order of the learned CIT…

MBS JEWELLER PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3, HYDERABAD

In the result, both the appeals of the assessees are allowed in above terms

ITA 331/HYD/2018[2010-11]Status: DisposedITAT Hyderabad04 Jan 2022AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Mbs Impex Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Central Circle – 3(1), Pan – Aaccm 2968E Hyderabad. (Appellant) (Respondent) Assessment Year: 2010-11 Mbs Jeweller Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Central Circle – 3(1), Pan – Aaecm 7050M Hyderabad. (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Y.V.S.T. Sai, Cit-Dr Date Of Hearing: 13/12/2021 Date Of Pronouncement: 07/01/2022

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai, CIT-DR
Section 142Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2010-11 MBS Impex Pvt. Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3(1), PAN – AACCM 2968E Hyderabad. (Appellant) (Respondent) Assessment Year: 2010-11 MBS Jeweller Pvt. Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3(1), PAN – AAECM 7050M Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Y.V.S.T. Sai, CIT-DR Dat…

MBS IMPES PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3(1), HYDERABAD

In the result, both the appeals of the assessees are allowed in above terms

ITA 330/HYD/2018[2010-11]Status: DisposedITAT Hyderabad04 Jan 2022AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Mbs Impex Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Central Circle – 3(1), Pan – Aaccm 2968E Hyderabad. (Appellant) (Respondent) Assessment Year: 2010-11 Mbs Jeweller Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Central Circle – 3(1), Pan – Aaecm 7050M Hyderabad. (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Y.V.S.T. Sai, Cit-Dr Date Of Hearing: 13/12/2021 Date Of Pronouncement: 07/01/2022

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai, CIT-DR
Section 142Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2010-11 MBS Impex Pvt. Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3(1), PAN – AACCM 2968E Hyderabad. (Appellant) (Respondent) Assessment Year: 2010-11 MBS Jeweller Pvt. Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3(1), PAN – AAECM 7050M Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Y.V.S.T. Sai, CIT-DR Dat…

SHRI.K.JAIPAL REDDY,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE

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

ITA 1546/BANG/2016[2007-2008]Status: DisposedITAT Bangalore23 Dec 2021AY 2007-2008

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Smt. Pooja Maru, CA
Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri K. Nagesh Reddy, ITA Nos. No. 162, Doddakannalli, 1537 to 2007-08 to Sarjapur Road, Carmelram Post, 1543/Bang/ 2013-14 Bangalore – 560 035. 2016 PAN: ACLPN7942D Shri K. Venkataswamy Reddy, ITA No. No. 162, Doddakannalli, 1544/Bang/ Sarjapur Road, Carmelram Post, The Deputy 2007-08 2016 Bangalore – 560 035. Commissioner of PAN: ACLPV5757G Income Tax, Smt. Radhika Reddy, Central Circle 2 (1), ITA No. No. 162, Doddakannal…

SHRI.K.NAGESH REDDY,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE

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

ITA 1545/BANG/2016[2008-09]Status: DisposedITAT Bangalore23 Dec 2021AY 2008-09

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Smt. Pooja Maru, CA
Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri K. Nagesh Reddy, ITA Nos. No. 162, Doddakannalli, 1537 to 2007-08 to Sarjapur Road, Carmelram Post, 1543/Bang/ 2013-14 Bangalore – 560 035. 2016 PAN: ACLPN7942D Shri K. Venkataswamy Reddy, ITA No. No. 162, Doddakannalli, 1544/Bang/ Sarjapur Road, Carmelram Post, The Deputy 2007-08 2016 Bangalore – 560 035. Commissioner of PAN: ACLPV5757G Income Tax, Smt. Radhika Reddy, Central Circle 2 (1), ITA No. No. 162, Doddakannal…

SHRI.K.NAGESH REDDY,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE

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

ITA 1544/BANG/2016[2007-2008]Status: DisposedITAT Bangalore23 Dec 2021AY 2007-2008

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Smt. Pooja Maru, CA
Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri K. Nagesh Reddy, ITA Nos. No. 162, Doddakannalli, 1537 to 2007-08 to Sarjapur Road, Carmelram Post, 1543/Bang/ 2013-14 Bangalore – 560 035. 2016 PAN: ACLPN7942D Shri K. Venkataswamy Reddy, ITA No. No. 162, Doddakannalli, 1544/Bang/ Sarjapur Road, Carmelram Post, The Deputy 2007-08 2016 Bangalore – 560 035. Commissioner of PAN: ACLPV5757G Income Tax, Smt. Radhika Reddy, Central Circle 2 (1), ITA No. No. 162, Doddakannal…

SHRI.K.NAGESH REDDY,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE

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

ITA 1543/BANG/2016[2013-14]Status: DisposedITAT Bangalore23 Dec 2021AY 2013-14

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Smt. Pooja Maru, CA
Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri K. Nagesh Reddy, ITA Nos. No. 162, Doddakannalli, 1537 to 2007-08 to Sarjapur Road, Carmelram Post, 1543/Bang/ 2013-14 Bangalore – 560 035. 2016 PAN: ACLPN7942D Shri K. Venkataswamy Reddy, ITA No. No. 162, Doddakannalli, 1544/Bang/ Sarjapur Road, Carmelram Post, The Deputy 2007-08 2016 Bangalore – 560 035. Commissioner of PAN: ACLPV5757G Income Tax, Smt. Radhika Reddy, Central Circle 2 (1), ITA No. No. 162, Doddakannal…

SHRI.K.NAGESH REDDY,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE

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

ITA 1542/BANG/2016[2012-13]Status: DisposedITAT Bangalore23 Dec 2021AY 2012-13

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Smt. Pooja Maru, CA
Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri K. Nagesh Reddy, ITA Nos. No. 162, Doddakannalli, 1537 to 2007-08 to Sarjapur Road, Carmelram Post, 1543/Bang/ 2013-14 Bangalore – 560 035. 2016 PAN: ACLPN7942D Shri K. Venkataswamy Reddy, ITA No. No. 162, Doddakannalli, 1544/Bang/ Sarjapur Road, Carmelram Post, The Deputy 2007-08 2016 Bangalore – 560 035. Commissioner of PAN: ACLPV5757G Income Tax, Smt. Radhika Reddy, Central Circle 2 (1), ITA No. No. 162, Doddakannal…

SHRI.K.NAGESH REDDY,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE

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

ITA 1541/BANG/2016[2011-12]Status: DisposedITAT Bangalore23 Dec 2021AY 2011-12

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Smt. Pooja Maru, CA
Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri K. Nagesh Reddy, ITA Nos. No. 162, Doddakannalli, 1537 to 2007-08 to Sarjapur Road, Carmelram Post, 1543/Bang/ 2013-14 Bangalore – 560 035. 2016 PAN: ACLPN7942D Shri K. Venkataswamy Reddy, ITA No. No. 162, Doddakannalli, 1544/Bang/ Sarjapur Road, Carmelram Post, The Deputy 2007-08 2016 Bangalore – 560 035. Commissioner of PAN: ACLPV5757G Income Tax, Smt. Radhika Reddy, Central Circle 2 (1), ITA No. No. 162, Doddakannal…

SHRI.K.NAGESH REDDY,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE

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

ITA 1540/BANG/2016[2010-11]Status: DisposedITAT Bangalore23 Dec 2021AY 2010-11

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Smt. Pooja Maru, CA
Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri K. Nagesh Reddy, ITA Nos. No. 162, Doddakannalli, 1537 to 2007-08 to Sarjapur Road, Carmelram Post, 1543/Bang/ 2013-14 Bangalore – 560 035. 2016 PAN: ACLPN7942D Shri K. Venkataswamy Reddy, ITA No. No. 162, Doddakannalli, 1544/Bang/ Sarjapur Road, Carmelram Post, The Deputy 2007-08 2016 Bangalore – 560 035. Commissioner of PAN: ACLPV5757G Income Tax, Smt. Radhika Reddy, Central Circle 2 (1), ITA No. No. 162, Doddakannal…

SHRI.K.NAGESH REDDY,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE

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

ITA 1539/BANG/2016[2009-2010]Status: DisposedITAT Bangalore23 Dec 2021AY 2009-2010

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Smt. Pooja Maru, CA
Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri K. Nagesh Reddy, ITA Nos. No. 162, Doddakannalli, 1537 to 2007-08 to Sarjapur Road, Carmelram Post, 1543/Bang/ 2013-14 Bangalore – 560 035. 2016 PAN: ACLPN7942D Shri K. Venkataswamy Reddy, ITA No. No. 162, Doddakannalli, 1544/Bang/ Sarjapur Road, Carmelram Post, The Deputy 2007-08 2016 Bangalore – 560 035. Commissioner of PAN: ACLPV5757G Income Tax, Smt. Radhika Reddy, Central Circle 2 (1), ITA No. No. 162, Doddakannal…

SHRI.K.NAGESH REDDY,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE

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

ITA 1538/BANG/2016[2008-2009]Status: DisposedITAT Bangalore23 Dec 2021AY 2008-2009

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Smt. Pooja Maru, CA
Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri K. Nagesh Reddy, ITA Nos. No. 162, Doddakannalli, 1537 to 2007-08 to Sarjapur Road, Carmelram Post, 1543/Bang/ 2013-14 Bangalore – 560 035. 2016 PAN: ACLPN7942D Shri K. Venkataswamy Reddy, ITA No. No. 162, Doddakannalli, 1544/Bang/ Sarjapur Road, Carmelram Post, The Deputy 2007-08 2016 Bangalore – 560 035. Commissioner of PAN: ACLPV5757G Income Tax, Smt. Radhika Reddy, Central Circle 2 (1), ITA No. No. 162, Doddakannal…

SHRI.K.NAGESH REDDY,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE

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

ITA 1537/BANG/2016[2007-2008]Status: DisposedITAT Bangalore23 Dec 2021AY 2007-2008

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Smt. Pooja Maru, CA
Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri K. Nagesh Reddy, ITA Nos. No. 162, Doddakannalli, 1537 to 2007-08 to Sarjapur Road, Carmelram Post, 1543/Bang/ 2013-14 Bangalore – 560 035. 2016 PAN: ACLPN7942D Shri K. Venkataswamy Reddy, ITA No. No. 162, Doddakannalli, 1544/Bang/ Sarjapur Road, Carmelram Post, The Deputy 2007-08 2016 Bangalore – 560 035. Commissioner of PAN: ACLPV5757G Income Tax, Smt. Radhika Reddy, Central Circle 2 (1), ITA No. No. 162, Doddakannal…

SANJAY MATAI,JAIPUR vs. ITO, AJMER

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

ITA 375/JPR/2016[2008-09]Status: DisposedITAT Jaipur08 Sept 2021AY 2008-09

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 375/Jp/2016 Fu/Kzkj.K O"Kz@Assessment Year :2008-09 Shri Sanjay Matai, Cuke I.T.O., Vs. Prop.-M/S Metro Wines, Madar Ward-1(2), Gate, Ajmer. Ajmer. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Alkpm 9533 D Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Mahendra Gargieya (Adv.) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/06/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 08/09/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(A), Ajmer Dated 25/01/2016 For The A.Y. 2008-09 In The Matter Of Order Passed U/S 143(3) Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. Whereas On The Facts & In The Circumstances Of The Case, The Learned Cit(A), Ajmer Has Grossly Erred In Not Accepting The Application Under Rule 46-A Submitted During The Course Of Appeal Proceedings Stating There In That Though Complete Details & Evidence Were Filed Before The Assessing Officer During The Course Of Assessment Proceedings Which Were Not Considered Prospectively. It Is Therefore Respectfully Requested Before Your Honour That Application Under Rule 46A Of The I.T.Act,1961 Of The Appellant Deserves To Be Accepted.

For Appellant: Shri Mahendra Gargieya (Adv.)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 375/JP/2016 fu/kZkj.k o"kZ@Assessment Year :2008-09 Shri Sanjay Matai, cuke I.T.O., Vs. Prop.-M/s Metro Wines, Madar Ward-1(2), Gate, Ajmer. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALKPM 9533 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya (Adv.) jktLo dh vksj ls@ Revenue by : Smt. Monisha Ch…

M/S. VEERABHADRAPPA SANGAPPA & COMPANY,SANDUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1, BELLARY

In the result appeal filed by assessee stands partly allowed

ITA 1054/BANG/2019[2013-14]Status: DisposedITAT Bangalore08 Dec 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2013–14

For Appellant: Shri Chythanya K.K, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT
Section 145Section 28Section 5

…e filed by assessee at this stage: 1. Rishi Sagar vs ITO (2013) 36 Taxmann.com 508 (Chandigarh-Trib) Affirmed by P&H High Court- (2017) 88 Taxmann.com 600 2. Jawahar Lal Jain (HUF) vs CIT (2015) 59 Taxmann.com 374 (P&H) 3. Kanniappan Murugadoss Vs. ITO (2017) 79 Taxmann.com 244 (Chennai- Trib) Alternatively, it was submitted that, in the event this Tribunal intends to admit additional evidences, the same may be remanded to Ld.AO for examination/verification. 2.3. We have perused arguments advanced by both sides in light of records placed before us. We also refer to decisions relied by Ld.CIT DR. 2.3.1. As can be…

Kanniappan Murugadoss v. ITO (79 Taxmann.com 244) — Cited in 17 Judgments | BharatTax