Kashmir Road Lines v. DCIT

123 Taxmann.com 5Income Tax Appellate Tribunal2021#7375 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 154 Section 144 Section 153A Section 1963 Section 153A/144 of the Act

Issues it is cited on

miscellaneous application delay in filing appeal double taxation commissioner (appeals)section 154 condonation of delay section 15 opportunity of being heard person interest document

Judgments citing Kashmir Road Lines v. DCIT

ALOK KUMAR,KANKE ROAD vs. DCIT, CENTRAL CIRCLE TWO

In the result, all the appeals of assessee are partly allowed for statistical purposes

ITA 201/RAN/2024[2009-10]Status: DisposedITAT Ranchi06 Oct 2025AY 2009-10

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 185, 198 to 201/Ran/2024 (Assessment Years-2005-06 to 2009-10) Alok Kumar, D.C.I.T., W/S 8/94 Harmu Housing Colony, Central Circle-2, Vs. Housing Board Office Near, Ranchi. Ranchi-834001 (Jharkhand) PAN No. AQBPK 3846 P Appellant/ Assessee Respondent/ Revenue Assessee represented by Adjournment Application Filed Department represented by Adjournment Application Filed Date of hearing 06/10/2025 Date of pronouncement 06/10/2025 O R D E R PER: BENCH 1. These…

ALOK KUMAR,KANKE ROAD vs. DCIT, CENTRAL CIRCLE TWO

In the result, all the appeals of assessee are partly allowed for statistical purposes

ITA 200/RAN/2024[2008-09]Status: DisposedITAT Ranchi06 Oct 2025AY 2008-09

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

ALOK KUMAR,KANKE ROAD vs. DCIT, CENTRAL CIRCLE TWO

In the result, all the appeals of assessee are partly allowed for statistical purposes

ITA 199/RAN/2024[2007-08]Status: DisposedITAT Ranchi06 Oct 2025AY 2007-08

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

ALOK KUMAR,KANKE ROAD vs. DCIT, CENTRAL CIRCLE TWO

In the result, all the appeals of assessee are partly allowed for statistical purposes

ITA 198/RAN/2024[2006-07]Status: DisposedITAT Ranchi06 Oct 2025AY 2006-07

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

ALOK KUMAR,RANCHI vs. DCIT, CENTRAL CIRCLE TWO

In the result, all the appeals of assessee are partly allowed for statistical purposes

ITA 185/RAN/2024[2005-06]Status: DisposedITAT Ranchi06 Oct 2025AY 2005-06

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

M/S VINAYAK NAGARI SAHAKARI PAT. SANSTHA,BHANDARA vs. INCOME TAX OFFICER WARD-2, BHANDRA

In the result, appeal filed by the assessee is allowed

ITA 383/NAG/2024[2018-19]Status: DisposedITAT Nagpur18 Nov 2024AY 2018-19

Bench: Shri V. Durga Rao

For Appellant: Shri Dilip LohiyaFor Respondent: Shri Abhay Y. Marathe

Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER SMC MATTER ITA no.383/Nag./2024 (Assessment Year : 2018–19) Vinayak Nagari Sahakari Pat Sanstha Near Riddhi Mandir, Narkesari Ward ……………. Appellant Bhandara 441 904 PAN – AABAV4980A v/s Income Tax Officer ……………. Respondent Ward–2, Bhandara Assessee by : Shri Dilip Lohiya Revenue by : Shri Abhay Y. Marathe Date of Hearing – 07/11/2024 Date of Order – 18/11/2024 O R D E R The captioned appeal has been filed by the assessee challenging the impugned order dated 16/05/2024, passed by the learned Commissioner of In…

ACCESS DIAMONDS PRIVATE LIMITED ,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(1) , MUMBAI

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

ITA 600/MUM/2023[2012-13]Status: DisposedITAT Mumbai01 Sept 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.600/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) Access Diamonds Pvt. Ltd बिधम/ Dcit, Central Circle-7(1) Office No. 15, Floor- Aayakar Bhavan, Vs. Mezzanine, Laxmidas Mumbai-400020. Khimji Market, 36/38, Kalbadevi Road, Vitthalwadi, Mumbai- 400002. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aahca0551C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Vimal Punmiya Revenue By: Shri Dharmvir D Yadav (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 28/06/2023 घोषणा की तारीख /Date Of Pronouncement: 01/09/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)-49, Mumbai Dated 30.06.2016 For Ay. 2012-13. 2. There Is A Delay Of 2366 Days [I.E, Six (6) Years & 05 Months] In Filing Of This Appeal Before This Tribunal. 3. First Of All Will Deal With The Application Filed By The Ld. Ar Of The Assessee Shri Manish Panwar For Condonation Of In-Ordinate Delay. It Is Noted That The Assessee Is A Private Limited Company Engaged In The Business Of Trading Of Gold Bullion & Bars. For The Assessment Year Under Appeal, The Assessee Had Filed Its Return Of Income After Declaring Loss Of Rs. (8,932)/- On 27.09.2012. The Return Of Income Was Initially Processed U/S.143 (1) Of The Income Tax Act, 1961. Thereafter, The Case Of Assessee Was Selected For Scrutiny.

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Dharmvir D Yadav (Sr. DR)

Section 143Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.600/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) Access Diamonds Pvt. Ltd बिधम/ DCIT, Central Circle-7(1) Office No. 15, Floor- Aayakar Bhavan, Vs. Mezzanine, Laxmidas Mumbai-400020. Khimji Market, 36/38, Kalbadevi Road, Vitthalwadi, Mumbai- 400002. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAHCA0551C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Vimal Punmiya Revenue by: Shri Dharmvir D Yadav (Sr. DR) सुनवाई की तारीख / Date of Hearing: 28/06/2023 घोषणा की तारीख /Date of…

NANDKUMAR MAIDHAN AGARWAL,PUNE vs. THE INCOME TAX OFFICER, WARD-2(1), PUNE

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

ITA 738/PUN/2023[2012-13]Status: DisposedITAT Pune24 Jul 2023AY 2012-13

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.738/Pun/2023 िनधा"रण वष" / Assessment Years : 2012-13 Nandkumar Maidhan Agarwal, The Income Tax Officer, C/O.Nitin Gupta, B-14, Ashwini Vs Ward-2(1), Pune. Co-Op Hsg Soc., Pune Mumbai Road, Shivaji Nagar, Pune – 411005. Pan : Aavpa 6807 G Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Manojkumar Tripathi – Dr Date Of Hearing 20/07/2023 Date Of Pronouncement 24/07/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)National Faceless Appeal Centre, Delhi Dated 27.04.2023 Emanating From The Assessment Order Dated 27.03.2015 Under Section 143(3) Of The Income Tax Act, 1961 For The A.Y.2012-13. The Assessee Has Raised The Following Grounds Of Appeal: “1. That The Learned Commissioner Of Income Tax (Appeals) Income Tax Department Has Unjustified To Confirmed The Nandkumar Maidhan Agarwal [A]

Section 143(3)

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.738/PUN/2023 िनधा"रण वष" / Assessment Years : 2012-13 Nandkumar Maidhan Agarwal, The Income Tax Officer, C/o.Nitin Gupta, B-14, Ashwini Vs Ward-2(1), Pune. Co-Op HSG Soc., Pune Mumbai Road, Shivaji Nagar, Pune – 411005. PAN : AAVPA 6807 G Appellant / Assessee Respondent / Revenue Assessee by None. Revenue by Shri Manojkumar Tripathi – DR Date of hearing 20/07/2023 Date of pronouncement 24/07/2023 आदेश/…

IDURS IBRAHIM SHAIKH,SINDHUDURG vs. INCOME TAX OFFICER, WARD, KUNDAL

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

ITA 718/PUN/2023[2013-14]Status: DisposedITAT Pune24 Jul 2023AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.718/Pun/2023 िनधा"रण वष" / Assessment Years : 2013-14 Idrus Ibrahim Shaikh, The Income Tax Officer, At & Post Vengurla, Vs W-Kudal, Kudal – 416520. Sindhudurg – 416516. Pan: Aepps 5997 B Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Manojkumar Tripathi – Dr Date Of Hearing 20/07/2023 Date Of Pronouncement 24/07/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)National Faceless Appeal Centre, Delhi Dated 24.03.2023 Emanating From The Assessment Order Dated 29.09.2021 Under Section 147 R.W.S 144 Of The Income Tax Act, 1961 For The A.Y.2013-14. The Assessee Has Raised The Following Grounds Of Appeal: “1. Whether On The Facts & In The Circumstances Of Case & In Law, Cit(A) Was Correct In Passing Ex-Parte Order Without Considering The Adjournment Request Filed For Availing Certain Evidence From Government Department ? Idrus Ibrahim Shaikh [A]

Section 147Section 54Section 54F

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.718/PUN/2023 िनधा"रण वष" / Assessment Years : 2013-14 Idrus Ibrahim Shaikh, The Income Tax Officer, At & Post Vengurla, Vs W-Kudal, Kudal – 416520. Sindhudurg – 416516. PAN: AEPPS 5997 B Appellant / Assessee Respondent / Revenue Assessee by None. Revenue by Shri Manojkumar Tripathi – DR Date of hearing 20/07/2023 Date of pronouncement 24/07/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal file…

SHRI PRAVIN PANDURANG PADALKAR,NEW PANVEL vs. THE INCOME TAX OFFICER, WARD-2, PANVEL

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

ITA 719/PUN/2023[2016-17]Status: DisposedITAT Pune20 Jul 2023AY 2016-17

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.719/Pun/2023 िनधा"रण वष" / Assessment Year : 2016-17 Shri Pravin Pandurang The Income Tax Officer, Padalkar, V Ward-2, Panvel. B-103, Indraprastha Chs, S Sector-10, Khanda Colony, New Panvel – 410206. Pan: Alupp 9523 E Appellant / Assessee Respondent / Revenue Assessee By Shri Nikhil Pathak – Ar Revenue By Shri Manojkumar Tripathi – Dr Date Of Hearing 18/07/2023 Date Of Pronouncement 20/07/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)National Faceless Appeal Centre, Delhi Dated 04.05.2023 Emanating From The Assessment Order Dated 15.12.2018 Under Section 144 Of The Income Tax Act, 1961 For The A.Y.2016-17. The Assessee Has Raised The Following Grounds Of Appeal: Shri Pravin Pandurang Padalkar [A]

Section 142(1)Section 143(2)Section 144

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.719/PUN/2023 िनधा"रण वष" / Assessment Year : 2016-17 Shri Pravin Pandurang The Income Tax Officer, Padalkar, V Ward-2, Panvel. B-103, Indraprastha CHS, s Sector-10, Khanda Colony, New Panvel – 410206. PAN: ALUPP 9523 E Appellant / Assessee Respondent / Revenue Assessee by Shri Nikhil Pathak – AR Revenue by Shri Manojkumar Tripathi – DR Date of hearing 18/07/2023 Date of pronouncement 20/07/2023 आदेश/ ORDER PER…

RABINDRA NATH MAITY ,MANDIRTALA vs. ITO,WARD-26(4). , KOLKATA

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

ITA 254/KOL/2023[254]Status: DisposedITAT Kolkata19 Jul 2023

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2017-18 Rabindra Nath Maity Ito, Ward-26(4), Kolkata Mandirtala, Sagar, South 24 Vs. Parganas - 743373 Pan: Bcipm 4853 L (Appellant) (Respondent) Present For: Appellant By : Shri Manish Tiwari, Fca Respondent By : Shri C.P. Bhatia, Addl. Cit Date Of Hearing : 18.07.2023 Date Of Pronouncement : 19.07.2023 O R D E R Per Sonjoy Sarma, Jm:

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Shri C.P. Bhatia, Addl. CIT

Section 115BSection 143(2)Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER Assessment Year: 2017-18 Rabindra Nath Maity ITO, Ward-26(4), Kolkata Mandirtala, Sagar, South 24 Vs. Parganas - 743373 PAN: BCIPM 4853 L (Appellant) (Respondent) Present for: Appellant by : Shri Manish Tiwari, FCA Respondent by : Shri C.P. Bhatia, Addl. CIT Date of Hearing : 18.07.2023 Date of Pronouncement : 19.07.2023 O R D E R PER SONJOY SARMA, JM: This appeal by the assessee for the Assessment Year 2017-18 is directed against the order dated 06.…

GANPATI CHOWK SHOPPING FESTIVAL,,PUNE vs. ADDITIONAL COMMISSIONER OF INCOME TAX,(TDS),, PUNE

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

ITA 177/PUN/2019[2011-12]Status: DisposedITAT Pune28 Jul 2022AY 2011-12

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.177/Pun/2019 िनधा"रणवष" / Assessment Year : 2011-12 Ganpati Chowk Shopping Festival, The Additional Aop, Vs Commissioner Of Income 100/1, Poona Guest House, Laxmi Tax(Tds). Road, Budhwar Peth, Pune – 411002. Pan: Aaaag 8339 B Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri S P Walimbe – Dr Date Of Hearing 28/06/2022 Date Of Pronouncement 28/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Ex-Parte Order Of Ld.Commissioner Of Income Tax(Appeals)-10, Pune Dated 09.08.2017 Emanating From The Addl.Cit(Tds)’S Order, Under Section 272A(2)(K)/274 R.W.S 200(3) Of The Income-Tax Act, 1961 (Hereinafter Also Called As ‘The Act’) For The Assessment Year 2011- 12. The Assessee Has Raised The Following Grounds Of Appeal: “1. Ganpati Chowk Shopping Festival 2010 Is The Association Of Persons Having Tan No Pneg11514G. 2. It Filed Tds Returns U/S 200 (3) In Form No 26Q For The 1St Quarter Of Fy 2010.11 On 07.03.2012 Against The Due Date Of Return 15.7.2010 Belated About 601 Days. 3. The Aop Could Not File The Tds Returns For The Said Quarter Because Of The Reason That Required Pan Nos Of The Aop Were Not

Section 200Section 200(3)Section 272ASection 272A(2)(k)

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.177/PUN/2019 िनधा"रणवष" / Assessment Year : 2011-12 Ganpati Chowk Shopping Festival, The Additional AOP, Vs Commissioner of Income 100/1, Poona Guest House, Laxmi Tax(TDS). Road, Budhwar Peth, Pune – 411002. PAN: AAAAG 8339 B Appellant/ Assessee Respondent /Revenue Assessee by None Revenue by Shri S P Walimbe – DR Date of hearing 28/06/2022 Date of pronouncement 28/07/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This ap…

SEEMA RAJESH BABAR,,PUNE vs. INCOME-TAX OFFICER, WARD - 3 (3),, PUNE

In the result, the appeal is allowed for statistical purposes

ITA 1567/PUN/2019[2014-15]Status: DisposedITAT Pune15 Jul 2022AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1567/Pun/2019 िनधा"रणवष" / Assessment Year : 2014-15 Seema Rajesh Babar, The Ito, Ward-3(3), Flat No.8, Bldg. No.A2, Near Vs Pune. Tapodham, Warje, Pune – 411052. Pan: Atopb 7345 L Appellant/ Assessee Respondent /Revenue Assessee By Shri Pratikh Sandhbhor – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 13/07/2022 Date Of Pronouncement 15/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-3, Pune Proceedings Under Section 271(1)(C) Of The Act, For The A.Y. 2014-15 Dated 07.06.2019. 2. Briefly Stated, The Facts Of The Case Are That The Assessee Is Engaged In The Activity Of Installation Of Mobile Towers. The Assessee Filed Its Return Of Income On 25.03.2015 Declaring Total Income At Rs.19,49,317/- For The Impugned Year Under Consideration. During The Assessment Proceedings, The Assessing Officer(Ao) Noticed That The Sales As Per Its Data Was Rs.2,75,84,344/- Whereas The Sale As Per Profit & Loss Account Was Rs.2,46,44,273/-. Despite

Section 271(1)(c)

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1567/PUN/2019 िनधा"रणवष" / Assessment Year : 2014-15 Seema Rajesh Babar, The ITO, Ward-3(3), Flat No.8, Bldg. No.A2, Near Vs Pune. Tapodham, Warje, Pune – 411052. PAN: ATOPB 7345 L Appellant/ Assessee Respondent /Revenue Assessee by Shri Pratikh Sandhbhor – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 13/07/2022 Date of pronouncement 15/07/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Ass…

MUKTESH PRIVATE LIMITED (FORMERLY KNOWN AS MUKTESH CHEMICALS PRIVATE LIMITED),PUNE vs. ITO, WARD-11(1),, PUNE

In the result, the appeal is allowed for statistical purposes

ITA 2032/PUN/2019[2008-09]Status: DisposedITAT Pune06 Jul 2022AY 2008-09

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.2032/Pun/2019 िनधा"रणवष" / Assessment Year : 2008-09 Muktesh Private Limited, The Ito, Ward-11(1), (Formerly Known As Muktesh Vs Pune. Chemicals Pvt. Ltd.,), Sarvatra Housing Society, Paud Road, Pune – 411 029. P_An : Aabcm 1922 F Appellant/ Assessee Respondent /Revenue Assessee By Shri Saurabh Bora – Ar Revenue By Shri S.P. Walimbe - Dr Date Of Hearing 09/06/2022 Date Of Pronouncement 06/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-9, Pune For The A.Y. 2008-09 Dated 15.10.2019. 2. Briefly Stated, The Facts Of The Case Are That The Assessee Is A Company & Engaged In The Manufacturing Of Dna Chemicals. However, It Discontinued The Business & The Sheds Were Given On Rent. The Assessee Filed Its Return Of Income On 29.09.2008 Declaring Rs.Nil Income & Claimed Business Loss & Depreciation Loss Of Rs.4,77,246/-. The Case Was Selected For Scrutiny. The Assessee Shown Rental Income Of Rs.4,77,246/- & Claimed Set Off Against The

Section 143(3)Section 271(1)(c)

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.2032/PUN/2019 िनधा"रणवष" / Assessment Year : 2008-09 Muktesh Private Limited, The ITO, Ward-11(1), (Formerly known as Muktesh Vs Pune. Chemicals Pvt. Ltd.,), Sarvatra Housing Society, Paud Road, Pune – 411 029. P_AN : AABCM 1922 F Appellant/ Assessee Respondent /Revenue Assessee by Shri Saurabh Bora – AR Revenue by Shri S.P. Walimbe - DR Date of hearing 09/06/2022 Date of pronouncement 06/07/2022 आदेश/ ORDER PER DR. D…

TEJAS KARSHANBHAI DARI,AHMEDABAD vs. THE ITO, WARD-5(1)(1), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 1459/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad29 Apr 2022AY 2011-12

For Appellant: NoneFor Respondent: Shri V.K. Singh, Sr. D.R

Section 144Section 147

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2011-12 Tejas Karshanbhai Dari, ITO, B/5, Vrundavan Ward-5(1)(1), Apartment, 158, Nehru Vs Room No. 502, 5th Floor, Aayakar Park SBI Lane, Vastrapur, Ahmedabad Bhavan, Vejalpur, PAN: AGQPD8569B Ahmedabad-380051 (Appellant) (Respondent) Assessee by: None Revenue by: Shri V.K. Singh, Sr. D.R. Date of hearing : 11-04-2022 Date of pronouncement : 29-04-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the…