Kapur v. ACIT

120 TTJ 422Income Tax Appellate Tribunal#10350 most cited
10

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

Judgments citing Kapur v. ACIT

SHRI SUNIL MANAKCHAND KOTECHA,,JALGAON vs. PR. COMMISSIONER OF INCOME-TAX, CENTRAL-NAGPUR, NAGPUR

Appeals of the assessee are disposed of as 14

ITA 1684/PUN/2018[2011-12]Status: DisposedITAT Pune13 Feb 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Laliet Kumar, Jm आयकर अपील सं. / Ita Nos.1675 To 1679/Pun/2018 िनधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant Pan : Abppk2141Q बनाम / V/S. Acit, Circle-1, ……""यथ" / Respondent Nashik. आयकर अपील सं. / Ita Nos.1680 To 1684/Pun/2018 िनधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant Pan : Abppk2141Q बनाम / V/S. Pr.Cit, Central-Nagpur Nagpur. Assessee By : Shri Hari Krishan & Smt. Arrchena Shetty Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 12.02.2020 घोषणा क" तारीख / Date Of Pronouncement : 13.02.2020 आदेश / Order Per Bench : There Are 10 Appeals Under Consideration Involving The Assessment Years 2007-08 To 2011-12 (I.E. Five Assessment Years). Out Of 10 Appeals Of The Assessee, 5 Appeals Pertain To The Revision Order Passed By The Pr.Cit (Central), Nagpur U/S 263 Of The Act Dated 11.03.2016 For The Assessment Years 2007-08 To 2010-11 & 18.03.2016 For The Assessment Year 2011-12. The Rest Of 5 Appeals Pertain To The Fresh Assessment Order Made U/S 263 R.W.S. 143(3) Of The Act. 2. The Pr.Cit Passed The Revision Order Dated 11.03.2016 For The Assessment Years 2007-08 To 2010-11 & 18.03.2016 For The Assessment Year 2011-12 Whereas The Cit(A) Passed A Combined Appellate Order Commonly Dated 30.07.2018 Involving The Common Issues For All The Five Assessment Years. Otherwise, The Error Of Making A Revision Order By The Pr.Cit Is More Or Less Similar To All The 10 Appeals Under Consideration.

For Appellant: Shri Hari Krishan &For Respondent: Shri Deepak Garg
Section 263Section 43(5)(d)

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI LALIET KUMAR, JM आयकर अपील सं. / ITA Nos.1675 to 1679/PUN/2018 िनधा"रण वष" / Assessment Years : 2007-08 to 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant PAN : ABPPK2141Q बनाम / V/s. ACIT, Circle-1, ……""यथ" / Respondent Nashik. आयकर अपील सं. / ITA Nos.1680 to 1684/PUN/2018 िनधा"रण वष" / Assessment Years : 2007-08 to 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अप…

SHRI SUNIL MANAKCHAND KOTECHA,,JALGAON vs. PR. COMMISSIONER OF INCOME-TAX, CENTRAL-NAGPUR, NAGPUR

Appeals of the assessee are disposed of as 14

ITA 1683/PUN/2018[2010-11]Status: DisposedITAT Pune13 Feb 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Laliet Kumar, Jm आयकर अपील सं. / Ita Nos.1675 To 1679/Pun/2018 िनधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant Pan : Abppk2141Q बनाम / V/S. Acit, Circle-1, ……""यथ" / Respondent Nashik. आयकर अपील सं. / Ita Nos.1680 To 1684/Pun/2018 िनधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant Pan : Abppk2141Q बनाम / V/S. Pr.Cit, Central-Nagpur Nagpur. Assessee By : Shri Hari Krishan & Smt. Arrchena Shetty Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 12.02.2020 घोषणा क" तारीख / Date Of Pronouncement : 13.02.2020 आदेश / Order Per Bench : There Are 10 Appeals Under Consideration Involving The Assessment Years 2007-08 To 2011-12 (I.E. Five Assessment Years). Out Of 10 Appeals Of The Assessee, 5 Appeals Pertain To The Revision Order Passed By The Pr.Cit (Central), Nagpur U/S 263 Of The Act Dated 11.03.2016 For The Assessment Years 2007-08 To 2010-11 & 18.03.2016 For The Assessment Year 2011-12. The Rest Of 5 Appeals Pertain To The Fresh Assessment Order Made U/S 263 R.W.S. 143(3) Of The Act. 2. The Pr.Cit Passed The Revision Order Dated 11.03.2016 For The Assessment Years 2007-08 To 2010-11 & 18.03.2016 For The Assessment Year 2011-12 Whereas The Cit(A) Passed A Combined Appellate Order Commonly Dated 30.07.2018 Involving The Common Issues For All The Five Assessment Years. Otherwise, The Error Of Making A Revision Order By The Pr.Cit Is More Or Less Similar To All The 10 Appeals Under Consideration.

For Appellant: Shri Hari Krishan &For Respondent: Shri Deepak Garg
Section 263Section 43(5)(d)

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI LALIET KUMAR, JM आयकर अपील सं. / ITA Nos.1675 to 1679/PUN/2018 िनधा"रण वष" / Assessment Years : 2007-08 to 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant PAN : ABPPK2141Q बनाम / V/s. ACIT, Circle-1, ……""यथ" / Respondent Nashik. आयकर अपील सं. / ITA Nos.1680 to 1684/PUN/2018 िनधा"रण वष" / Assessment Years : 2007-08 to 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अप…

SHRI SUNIL MANAKCHAND KOTECHA,,JALGAON vs. PR. COMMISSIONER OF INCOME-TAX, CENTRAL-NAGPUR, NAGPUR

Appeals of the assessee are disposed of as 14

ITA 1682/PUN/2018[2009-10]Status: DisposedITAT Pune13 Feb 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Laliet Kumar, Jm आयकर अपील सं. / Ita Nos.1675 To 1679/Pun/2018 िनधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant Pan : Abppk2141Q बनाम / V/S. Acit, Circle-1, ……""यथ" / Respondent Nashik. आयकर अपील सं. / Ita Nos.1680 To 1684/Pun/2018 िनधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant Pan : Abppk2141Q बनाम / V/S. Pr.Cit, Central-Nagpur Nagpur. Assessee By : Shri Hari Krishan & Smt. Arrchena Shetty Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 12.02.2020 घोषणा क" तारीख / Date Of Pronouncement : 13.02.2020 आदेश / Order Per Bench : There Are 10 Appeals Under Consideration Involving The Assessment Years 2007-08 To 2011-12 (I.E. Five Assessment Years). Out Of 10 Appeals Of The Assessee, 5 Appeals Pertain To The Revision Order Passed By The Pr.Cit (Central), Nagpur U/S 263 Of The Act Dated 11.03.2016 For The Assessment Years 2007-08 To 2010-11 & 18.03.2016 For The Assessment Year 2011-12. The Rest Of 5 Appeals Pertain To The Fresh Assessment Order Made U/S 263 R.W.S. 143(3) Of The Act. 2. The Pr.Cit Passed The Revision Order Dated 11.03.2016 For The Assessment Years 2007-08 To 2010-11 & 18.03.2016 For The Assessment Year 2011-12 Whereas The Cit(A) Passed A Combined Appellate Order Commonly Dated 30.07.2018 Involving The Common Issues For All The Five Assessment Years. Otherwise, The Error Of Making A Revision Order By The Pr.Cit Is More Or Less Similar To All The 10 Appeals Under Consideration.

For Appellant: Shri Hari Krishan &For Respondent: Shri Deepak Garg
Section 263Section 43(5)(d)

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI LALIET KUMAR, JM आयकर अपील सं. / ITA Nos.1675 to 1679/PUN/2018 िनधा"रण वष" / Assessment Years : 2007-08 to 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant PAN : ABPPK2141Q बनाम / V/s. ACIT, Circle-1, ……""यथ" / Respondent Nashik. आयकर अपील सं. / ITA Nos.1680 to 1684/PUN/2018 िनधा"रण वष" / Assessment Years : 2007-08 to 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अप…

SHRI SUNIL MANAKCHAND KOTECHA,,JALGAON vs. PR. COMMISSIONER OF INCOME-TAX, CENTRAL-NAGPUR, NAGPUR

Appeals of the assessee are disposed of as 14

ITA 1681/PUN/2018[2008-09]Status: DisposedITAT Pune13 Feb 2020AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Laliet Kumar, Jm आयकर अपील सं. / Ita Nos.1675 To 1679/Pun/2018 िनधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant Pan : Abppk2141Q बनाम / V/S. Acit, Circle-1, ……""यथ" / Respondent Nashik. आयकर अपील सं. / Ita Nos.1680 To 1684/Pun/2018 िनधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant Pan : Abppk2141Q बनाम / V/S. Pr.Cit, Central-Nagpur Nagpur. Assessee By : Shri Hari Krishan & Smt. Arrchena Shetty Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 12.02.2020 घोषणा क" तारीख / Date Of Pronouncement : 13.02.2020 आदेश / Order Per Bench : There Are 10 Appeals Under Consideration Involving The Assessment Years 2007-08 To 2011-12 (I.E. Five Assessment Years). Out Of 10 Appeals Of The Assessee, 5 Appeals Pertain To The Revision Order Passed By The Pr.Cit (Central), Nagpur U/S 263 Of The Act Dated 11.03.2016 For The Assessment Years 2007-08 To 2010-11 & 18.03.2016 For The Assessment Year 2011-12. The Rest Of 5 Appeals Pertain To The Fresh Assessment Order Made U/S 263 R.W.S. 143(3) Of The Act. 2. The Pr.Cit Passed The Revision Order Dated 11.03.2016 For The Assessment Years 2007-08 To 2010-11 & 18.03.2016 For The Assessment Year 2011-12 Whereas The Cit(A) Passed A Combined Appellate Order Commonly Dated 30.07.2018 Involving The Common Issues For All The Five Assessment Years. Otherwise, The Error Of Making A Revision Order By The Pr.Cit Is More Or Less Similar To All The 10 Appeals Under Consideration.

For Appellant: Shri Hari Krishan &For Respondent: Shri Deepak Garg
Section 263Section 43(5)(d)

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI LALIET KUMAR, JM आयकर अपील सं. / ITA Nos.1675 to 1679/PUN/2018 िनधा"रण वष" / Assessment Years : 2007-08 to 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant PAN : ABPPK2141Q बनाम / V/s. ACIT, Circle-1, ……""यथ" / Respondent Nashik. आयकर अपील सं. / ITA Nos.1680 to 1684/PUN/2018 िनधा"रण वष" / Assessment Years : 2007-08 to 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अप…

SHRI SUNIL MANAKCHAND KOTECHA,,JALGAON vs. PR. COMMISSIONER OF INCOME-TAX, CENTRAL-NAGPUR, NAGPUR

Appeals of the assessee are disposed of as 14

ITA 1680/PUN/2018[2007-08]Status: DisposedITAT Pune13 Feb 2020AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Laliet Kumar, Jm आयकर अपील सं. / Ita Nos.1675 To 1679/Pun/2018 िनधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant Pan : Abppk2141Q बनाम / V/S. Acit, Circle-1, ……""यथ" / Respondent Nashik. आयकर अपील सं. / Ita Nos.1680 To 1684/Pun/2018 िनधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant Pan : Abppk2141Q बनाम / V/S. Pr.Cit, Central-Nagpur Nagpur. Assessee By : Shri Hari Krishan & Smt. Arrchena Shetty Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 12.02.2020 घोषणा क" तारीख / Date Of Pronouncement : 13.02.2020 आदेश / Order Per Bench : There Are 10 Appeals Under Consideration Involving The Assessment Years 2007-08 To 2011-12 (I.E. Five Assessment Years). Out Of 10 Appeals Of The Assessee, 5 Appeals Pertain To The Revision Order Passed By The Pr.Cit (Central), Nagpur U/S 263 Of The Act Dated 11.03.2016 For The Assessment Years 2007-08 To 2010-11 & 18.03.2016 For The Assessment Year 2011-12. The Rest Of 5 Appeals Pertain To The Fresh Assessment Order Made U/S 263 R.W.S. 143(3) Of The Act. 2. The Pr.Cit Passed The Revision Order Dated 11.03.2016 For The Assessment Years 2007-08 To 2010-11 & 18.03.2016 For The Assessment Year 2011-12 Whereas The Cit(A) Passed A Combined Appellate Order Commonly Dated 30.07.2018 Involving The Common Issues For All The Five Assessment Years. Otherwise, The Error Of Making A Revision Order By The Pr.Cit Is More Or Less Similar To All The 10 Appeals Under Consideration.

For Appellant: Shri Hari Krishan &For Respondent: Shri Deepak Garg
Section 263Section 43(5)(d)

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI LALIET KUMAR, JM आयकर अपील सं. / ITA Nos.1675 to 1679/PUN/2018 िनधा"रण वष" / Assessment Years : 2007-08 to 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant PAN : ABPPK2141Q बनाम / V/s. ACIT, Circle-1, ……""यथ" / Respondent Nashik. आयकर अपील सं. / ITA Nos.1680 to 1684/PUN/2018 िनधा"रण वष" / Assessment Years : 2007-08 to 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अप…

SUNIL MANAKCHAND KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, NASHIK

Appeals of the assessee are disposed of as 14

ITA 1679/PUN/2018[2011-12]Status: DisposedITAT Pune13 Feb 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Laliet Kumar, Jm आयकर अपील सं. / Ita Nos.1675 To 1679/Pun/2018 िनधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant Pan : Abppk2141Q बनाम / V/S. Acit, Circle-1, ……""यथ" / Respondent Nashik. आयकर अपील सं. / Ita Nos.1680 To 1684/Pun/2018 िनधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant Pan : Abppk2141Q बनाम / V/S. Pr.Cit, Central-Nagpur Nagpur. Assessee By : Shri Hari Krishan & Smt. Arrchena Shetty Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 12.02.2020 घोषणा क" तारीख / Date Of Pronouncement : 13.02.2020 आदेश / Order Per Bench : There Are 10 Appeals Under Consideration Involving The Assessment Years 2007-08 To 2011-12 (I.E. Five Assessment Years). Out Of 10 Appeals Of The Assessee, 5 Appeals Pertain To The Revision Order Passed By The Pr.Cit (Central), Nagpur U/S 263 Of The Act Dated 11.03.2016 For The Assessment Years 2007-08 To 2010-11 & 18.03.2016 For The Assessment Year 2011-12. The Rest Of 5 Appeals Pertain To The Fresh Assessment Order Made U/S 263 R.W.S. 143(3) Of The Act. 2. The Pr.Cit Passed The Revision Order Dated 11.03.2016 For The Assessment Years 2007-08 To 2010-11 & 18.03.2016 For The Assessment Year 2011-12 Whereas The Cit(A) Passed A Combined Appellate Order Commonly Dated 30.07.2018 Involving The Common Issues For All The Five Assessment Years. Otherwise, The Error Of Making A Revision Order By The Pr.Cit Is More Or Less Similar To All The 10 Appeals Under Consideration.

For Appellant: Shri Hari Krishan &For Respondent: Shri Deepak Garg
Section 263Section 43(5)(d)

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI LALIET KUMAR, JM आयकर अपील सं. / ITA Nos.1675 to 1679/PUN/2018 िनधा"रण वष" / Assessment Years : 2007-08 to 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant PAN : ABPPK2141Q बनाम / V/s. ACIT, Circle-1, ……""यथ" / Respondent Nashik. आयकर अपील सं. / ITA Nos.1680 to 1684/PUN/2018 िनधा"रण वष" / Assessment Years : 2007-08 to 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अप…

SUNIL MANAKCHAND KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, NASHIK

Appeals of the assessee are disposed of as 14

ITA 1678/PUN/2018[2010-11]Status: DisposedITAT Pune13 Feb 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Laliet Kumar, Jm आयकर अपील सं. / Ita Nos.1675 To 1679/Pun/2018 िनधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant Pan : Abppk2141Q बनाम / V/S. Acit, Circle-1, ……""यथ" / Respondent Nashik. आयकर अपील सं. / Ita Nos.1680 To 1684/Pun/2018 िनधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant Pan : Abppk2141Q बनाम / V/S. Pr.Cit, Central-Nagpur Nagpur. Assessee By : Shri Hari Krishan & Smt. Arrchena Shetty Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 12.02.2020 घोषणा क" तारीख / Date Of Pronouncement : 13.02.2020 आदेश / Order Per Bench : There Are 10 Appeals Under Consideration Involving The Assessment Years 2007-08 To 2011-12 (I.E. Five Assessment Years). Out Of 10 Appeals Of The Assessee, 5 Appeals Pertain To The Revision Order Passed By The Pr.Cit (Central), Nagpur U/S 263 Of The Act Dated 11.03.2016 For The Assessment Years 2007-08 To 2010-11 & 18.03.2016 For The Assessment Year 2011-12. The Rest Of 5 Appeals Pertain To The Fresh Assessment Order Made U/S 263 R.W.S. 143(3) Of The Act. 2. The Pr.Cit Passed The Revision Order Dated 11.03.2016 For The Assessment Years 2007-08 To 2010-11 & 18.03.2016 For The Assessment Year 2011-12 Whereas The Cit(A) Passed A Combined Appellate Order Commonly Dated 30.07.2018 Involving The Common Issues For All The Five Assessment Years. Otherwise, The Error Of Making A Revision Order By The Pr.Cit Is More Or Less Similar To All The 10 Appeals Under Consideration.

For Appellant: Shri Hari Krishan &For Respondent: Shri Deepak Garg
Section 263Section 43(5)(d)

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI LALIET KUMAR, JM आयकर अपील सं. / ITA Nos.1675 to 1679/PUN/2018 िनधा"रण वष" / Assessment Years : 2007-08 to 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant PAN : ABPPK2141Q बनाम / V/s. ACIT, Circle-1, ……""यथ" / Respondent Nashik. आयकर अपील सं. / ITA Nos.1680 to 1684/PUN/2018 िनधा"रण वष" / Assessment Years : 2007-08 to 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अप…

SUNIL MANAKCHAND KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, NASHIK

Appeals of the assessee are disposed of as 14

ITA 1677/PUN/2018[2009-10]Status: DisposedITAT Pune13 Feb 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Laliet Kumar, Jm आयकर अपील सं. / Ita Nos.1675 To 1679/Pun/2018 िनधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant Pan : Abppk2141Q बनाम / V/S. Acit, Circle-1, ……""यथ" / Respondent Nashik. आयकर अपील सं. / Ita Nos.1680 To 1684/Pun/2018 िनधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant Pan : Abppk2141Q बनाम / V/S. Pr.Cit, Central-Nagpur Nagpur. Assessee By : Shri Hari Krishan & Smt. Arrchena Shetty Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 12.02.2020 घोषणा क" तारीख / Date Of Pronouncement : 13.02.2020 आदेश / Order Per Bench : There Are 10 Appeals Under Consideration Involving The Assessment Years 2007-08 To 2011-12 (I.E. Five Assessment Years). Out Of 10 Appeals Of The Assessee, 5 Appeals Pertain To The Revision Order Passed By The Pr.Cit (Central), Nagpur U/S 263 Of The Act Dated 11.03.2016 For The Assessment Years 2007-08 To 2010-11 & 18.03.2016 For The Assessment Year 2011-12. The Rest Of 5 Appeals Pertain To The Fresh Assessment Order Made U/S 263 R.W.S. 143(3) Of The Act. 2. The Pr.Cit Passed The Revision Order Dated 11.03.2016 For The Assessment Years 2007-08 To 2010-11 & 18.03.2016 For The Assessment Year 2011-12 Whereas The Cit(A) Passed A Combined Appellate Order Commonly Dated 30.07.2018 Involving The Common Issues For All The Five Assessment Years. Otherwise, The Error Of Making A Revision Order By The Pr.Cit Is More Or Less Similar To All The 10 Appeals Under Consideration.

For Appellant: Shri Hari Krishan &For Respondent: Shri Deepak Garg
Section 263Section 43(5)(d)

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI LALIET KUMAR, JM आयकर अपील सं. / ITA Nos.1675 to 1679/PUN/2018 िनधा"रण वष" / Assessment Years : 2007-08 to 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant PAN : ABPPK2141Q बनाम / V/s. ACIT, Circle-1, ……""यथ" / Respondent Nashik. आयकर अपील सं. / ITA Nos.1680 to 1684/PUN/2018 िनधा"रण वष" / Assessment Years : 2007-08 to 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अप…

SHRI SUNIL MANAKCHAND KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1, , NASHIK

Appeals of the assessee are disposed of as 14

ITA 1676/PUN/2018[2008-09]Status: DisposedITAT Pune13 Feb 2020AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Laliet Kumar, Jm आयकर अपील सं. / Ita Nos.1675 To 1679/Pun/2018 िनधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant Pan : Abppk2141Q बनाम / V/S. Acit, Circle-1, ……""यथ" / Respondent Nashik. आयकर अपील सं. / Ita Nos.1680 To 1684/Pun/2018 िनधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant Pan : Abppk2141Q बनाम / V/S. Pr.Cit, Central-Nagpur Nagpur. Assessee By : Shri Hari Krishan & Smt. Arrchena Shetty Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 12.02.2020 घोषणा क" तारीख / Date Of Pronouncement : 13.02.2020 आदेश / Order Per Bench : There Are 10 Appeals Under Consideration Involving The Assessment Years 2007-08 To 2011-12 (I.E. Five Assessment Years). Out Of 10 Appeals Of The Assessee, 5 Appeals Pertain To The Revision Order Passed By The Pr.Cit (Central), Nagpur U/S 263 Of The Act Dated 11.03.2016 For The Assessment Years 2007-08 To 2010-11 & 18.03.2016 For The Assessment Year 2011-12. The Rest Of 5 Appeals Pertain To The Fresh Assessment Order Made U/S 263 R.W.S. 143(3) Of The Act. 2. The Pr.Cit Passed The Revision Order Dated 11.03.2016 For The Assessment Years 2007-08 To 2010-11 & 18.03.2016 For The Assessment Year 2011-12 Whereas The Cit(A) Passed A Combined Appellate Order Commonly Dated 30.07.2018 Involving The Common Issues For All The Five Assessment Years. Otherwise, The Error Of Making A Revision Order By The Pr.Cit Is More Or Less Similar To All The 10 Appeals Under Consideration.

For Appellant: Shri Hari Krishan &For Respondent: Shri Deepak Garg
Section 263Section 43(5)(d)

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI LALIET KUMAR, JM आयकर अपील सं. / ITA Nos.1675 to 1679/PUN/2018 िनधा"रण वष" / Assessment Years : 2007-08 to 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant PAN : ABPPK2141Q बनाम / V/s. ACIT, Circle-1, ……""यथ" / Respondent Nashik. आयकर अपील सं. / ITA Nos.1680 to 1684/PUN/2018 िनधा"रण वष" / Assessment Years : 2007-08 to 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अप…

SUNIL MANAKCHAND KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, NASHIK

Appeals of the assessee are disposed of as 14

ITA 1675/PUN/2018[2007-08]Status: DisposedITAT Pune13 Feb 2020AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Laliet Kumar, Jm आयकर अपील सं. / Ita Nos.1675 To 1679/Pun/2018 िनधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant Pan : Abppk2141Q बनाम / V/S. Acit, Circle-1, ……""यथ" / Respondent Nashik. आयकर अपील सं. / Ita Nos.1680 To 1684/Pun/2018 िनधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant Pan : Abppk2141Q बनाम / V/S. Pr.Cit, Central-Nagpur Nagpur. Assessee By : Shri Hari Krishan & Smt. Arrchena Shetty Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 12.02.2020 घोषणा क" तारीख / Date Of Pronouncement : 13.02.2020 आदेश / Order Per Bench : There Are 10 Appeals Under Consideration Involving The Assessment Years 2007-08 To 2011-12 (I.E. Five Assessment Years). Out Of 10 Appeals Of The Assessee, 5 Appeals Pertain To The Revision Order Passed By The Pr.Cit (Central), Nagpur U/S 263 Of The Act Dated 11.03.2016 For The Assessment Years 2007-08 To 2010-11 & 18.03.2016 For The Assessment Year 2011-12. The Rest Of 5 Appeals Pertain To The Fresh Assessment Order Made U/S 263 R.W.S. 143(3) Of The Act. 2. The Pr.Cit Passed The Revision Order Dated 11.03.2016 For The Assessment Years 2007-08 To 2010-11 & 18.03.2016 For The Assessment Year 2011-12 Whereas The Cit(A) Passed A Combined Appellate Order Commonly Dated 30.07.2018 Involving The Common Issues For All The Five Assessment Years. Otherwise, The Error Of Making A Revision Order By The Pr.Cit Is More Or Less Similar To All The 10 Appeals Under Consideration.

For Appellant: Shri Hari Krishan &For Respondent: Shri Deepak Garg
Section 263Section 43(5)(d)

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI LALIET KUMAR, JM आयकर अपील सं. / ITA Nos.1675 to 1679/PUN/2018 िनधा"रण वष" / Assessment Years : 2007-08 to 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अपीलाथ" / Appellant PAN : ABPPK2141Q बनाम / V/s. ACIT, Circle-1, ……""यथ" / Respondent Nashik. आयकर अपील सं. / ITA Nos.1680 to 1684/PUN/2018 िनधा"रण वष" / Assessment Years : 2007-08 to 2011-12 Sunil Manakchand Kotecha, 4, Vardhaman Nagar, Near Sagar Park, Jalgaon-425001. .......अप…

Kapur v. ACIT (120 TTJ 422) — Cited in 10 Judgments | BharatTax