Kim Pharma Pvt. Ltd. v. CIT

216 Taxmann 153High Court2013#5822 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 115BBE Section 69A Section 133A Section 143(2)Section 142(1)Section 68 Section 69 Section 69B

Issues it is cited on

section 108 section 40(b)set off of losses section 69b preponderance of probability survey under section 133a section 115bb section 115b section 115bbe profits and gains of business or profession section 133a sundry creditors

Judgments citing Kim Pharma Pvt. Ltd. v. CIT

SH. AMBRISH SHARMA PROP. M/S PUNJAB HANDLOOM,LUDHIANA vs. DCIT, CC-2, LUDHIANA

In the result, appeal of the Assessee is allowed

ITA 461/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh07 Jul 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 461/Chd/2023 निर्धारण वर्ष / Assessment Year : 2019-20 Shri Ambrish Sharma, Prop. M/s Punjab Handloom, Near Petrol Pump, Link Road, Ludhiana-141003, Punjab बनाम The DCIT Central Circle-2, Ludhiana स्थायी लेखा सं./PAN NO: AYVPS7324Q अपीलार्थी/Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से / Assessee by : Shri Sudhir Sehgal, Advocate राजस्व की ओर से / Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR स

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 115BSection 68Section 69ASection 69B

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 461/Chd/ 2023 िनधा"रण वष" / Assessment Year : 2019-20 Shri Ambrish Sharma, बनाम The DCIT Prop. M/s Punjab Handloom, Central Circle-2, Near Petrol Pump, Link Road, Ludhiana Ludhiana-141003, Punjab "ायी लेखा सं./PAN NO: AYVPS7324Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Rev…

SHARAD SHAMRAO SAWANT ,SANGLI vs. ASSESTANT COMISSIONER OF INCOME TAX CENTRAL CIRCLE KOLHAPUR, KOLHAPUR

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

ITA 2626/PUN/2024[2019-20]Status: DisposedITAT Pune20 Jun 2025AY 2019-20

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Umeshkumar M. MaliFor Respondent: Shri Manish Mehta

Section 133ASection 143(2)Section 143(3)Section 69A

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2626/PUN/2024 धििाारण वर्ा / Assessment Year : 2019-20 Sharad Shamrao Sawant, Assistant Commissioner of Aaditya Hospital, Main Chowk, Income Tax, Vishrambag, Sangli-416416 Vs. Central Circle, Kolhapur PAN : AQAPS3739G अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Umeshkumar M. Mali Department by : Shri Manish Mehta Date of hearing : 14-05-2025 Date of 20-06-2025 Pronouncement : आदेश / ORDER PE…

OM PROCESSORS PRIVATE LIMITED, K-3, TEXTILES COLONY LUDHIANA (EAST), MILLERGANJ, LUDHIANA,LUDHIANA, PUNJAB vs. DCIT, CENTRAL CIRCLE-3, LUDHIANA, LUDHIANA, PUNJAB

In the result, appeal of the Assessee is allowed

ITA 758/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh11 Apr 2025AY 2017-2018

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, DR

Section 115BSection 143(1)Section 143(2)Section 148Section 68Section 69Section 69B

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 758/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Om processors Private बनाम The DCIT Limited Central Circle-3 K-3, Textiles Colony Ludhiana Ludhiana (East), Millerganj, Ludhiana, "ायी लेखा सं./PAN NO: AAAC08664P अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by :…

ANIL KUMAR PROP. MS KK AGRO INDUSTRIES LOHA BAZAR, AHMEDGARH ,PUNJAB vs. JATIN ABBI THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3, LUDHIANA, PUNJAB

In the result, appeal of the Assessee is allowed

ITA 752/CHANDI/2024[2020-2021]Status: DisposedITAT Chandigarh29 Jan 2025AY 2020-2021

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 752/Chd/2024 "नधा"रण वष" / Assessment Year : 2020-21 Anil Kumar Prop. The Dcit, M/S K K Agro Industries, बनाम Central Circle-3, Loha Bazar, Ludhiana Vs. Ahmedgarh

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr. DR

Section 115BSection 69

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 752/CHD/2024 "नधा"रण वष" / Assessment Year : 2020-21 Anil Kumar Prop. The DCIT, M/s K K Agro Industries, बनाम Central Circle-3, Loha Bazar, Ludhiana Vs. Ahmedgarh, "थायी लेखा सं./PAN NO: ACJPK8675Q अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा""रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT Sr. DR सुनवाई क" तार"ख/Da…

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD vs. SHRI. BALAJI RAMCHANDRA ANDE, LATUR

In the result, appeal of the Revenue dismissed

ITA 625/PUN/2024[2018-19]Status: DisposedITAT Pune21 Jan 2025AY 2018-19

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Sharad A Shah And Shri Rohit S TapadiyaFor Respondent: Shri Ramnath P Murkunde

Section 115BSection 131Section 133ASection 143(2)Section 68Section 69ASection 69BSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.No.625/PUN./2024 [E-APPEAL] Assessment Year 2018-2019 The DCIT, Shri Balaji Ramchandra Ande, Central Circle-1, 15, Ande Niwas, Adarsh Aayakar Bhavan, Near Colony, Ausa Road, vs. English Holly Cross High LATUR – 413 512. School, Contonment Area, Maharashtra. AURANGABAD – 431001. PAN AANPA4348N Maharashtra. (Appellant) (Respondent) For Revenue : Shri Ramnath P Murkunde For Assessee : Shri Sharad A Shah And Shri Rohit S Tapadiya Date of Hearing : 02.01.2025 Date of…

YASH CONSTRUCTION CO.,LATUR vs. ACIT, CIRCLE 1, AURANGABAD, AURANGABAD

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

ITA 677/PUN/2024[2018-19]Status: DisposedITAT Pune31 Jul 2024AY 2018-19

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sourabh Nayak

Section 115BSection 250Section 69C

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.676 & 677/PUN/2024 धििाारण वर्ा / Assessment Years : 2017-18 & 2018-19 Yash Construction Co., Asst. CIT, Ajinkya City, Ambajogai Road, Circle-Nanded Latur-413512 Vs. PAN : AAAFY8593Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Nikhil Pathak Department by : Shri Sourabh Nayak Date of hearing : 29-07-2024 Date of 31-07-2024 Pronouncement : आदेश / ORDER PER SATBEER SINGH GODARA, JM…

YASH CONSTRUCTION CO. ,NANDED vs. ACIT, CIRCLE , NANDED

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

ITA 676/PUN/2024[2017-18]Status: DisposedITAT Pune31 Jul 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sourabh Nayak

Section 115BSection 250Section 69C

SANJEEV KUMAR GOYAL,FATEHABAD vs. DCIT, CC-2, LUDHIANA

In the result, the appeal of the assesse is allowed

ITA 80/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh22 May 2024AY 2019-20

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961 As Amended From Time To Time. 2. The Assessee Is Aggrieved By The Order Of The Ld. Cit(A) Dt. 20/01/2023 In Appeal No. 10853/2018-19/It/Cit(A)-5/Ldh/2021-22 For The A.Y. 2019-20 Under Section 250(6) Of The Income Tax Act, 1961 Which Was Dismissed. Therefore The Present Second Appeal Under Section 253 Of The Income Tax Act, 1961 Before Us Against The Aforesaid Order Dt. 20/01/2023 Which Is Hereinafter Referred To As The Impugned Order.

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishaba Marwaha, C.AFor Respondent: Shri Dharamvir, JCIT, Sr. DR

Section 143(2)Section 250(6)Section 253Section 68

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 80/Chd/2023 िनधा"रण वष" / Assessment Year : 2019-20 Shri Sanjeev Kumar Goyal बनाम The DCIT Usha Garg Complex, Anaj Mandi, Central Circle-2, Fatehabad-125050 (Haryana) Ludhiana "ायी लेखा सं./PAN NO: ACTPK9201E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate and Shri Rishaba Marwah…

SURESH BHAVARLAL SONI,DHULE vs. ASST. COMMISSIONER OF INCOME TAX DHULE CIRCLE, DHULE

In the result, the appeal of the appellant is allowed

ITA 223/PUN/2024[2017-18]Status: DisposedITAT Pune18 Apr 2024AY 2017-18

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.223/Pun/2024 "नधा"रण वष" / Assessment Year : 2017-18

For Appellant: Ms. Shikha PaswalFor Respondent: Shri Arvind Desai

Section 115BSection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.223/PUN/2024 "नधा"रण वष" / Assessment Year : 2017-18 Suresh Bhavarlal Soni, Vs. ACIT, Deepak Jewellers, 1712, Dhule Circle, Tar Galli, Saraf Bazar, Dhule Dhule 424 001 Maharashtra PAN : ABLPS6763N Appellant Respondent Assessee by : Ms. Shikha Paswal Revenue by : Shri Arvind Desai Date of hearing : 18.04.2024 Date of pronouncement : 18.04.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of the CIT(A), Pune-11 dated 25.01…

M/S JASHAN FINLEASE LTD.,KHANNA vs. DCIT, CC-1, LUDHIANA

In the result, the appeal of the assessee is allowed

ITA 132/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh28 Mar 2024AY 2019-20

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 115BSection 133ASection 143(2)Section 68Section 69

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 132/Chd/2023 िनधा"रण वष" / Assessment Year : 2019-20 M/s Jashan Finlease Limited बनाम The DCIT, Malerkotla Road, Khanna-141401 Central Circle-1 Punjab Ludhiana "थायी लेखा सं./PAN NO: AACCJ1698Q अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Smt. Am…

SH. GURINDER MAKKAR,LUDHIANA vs. DCIT, CC-3, LUDHIANA

In the result, the appeal of the assessee is disposed off in light of aforesaid directions

ITA 20/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh21 Feb 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 115BSection 133ASection 143(3)Section 32Section 37Section 40A(3)Section 43(1)Section 68Section 69

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 20/Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Gurinder Makkar बनाम The DCIT H.No. 2526, Rahon Road, CC-3, Ludhiana Basti Jodhewal, Ludhiana-141007 Punjab "थायी लेखा सं./PAN NO: AAXPM2598N अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Smt. Ama…

M/S A.P. KNIT FAB,LUDHIANA vs. DCIT CC-3, LUDHIANA

In the result, the appeal of the assessee is allowed

ITA 732/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh15 Feb 2024AY 2018-19

Bench: The Ld. Cit(A) Have Not Been Appreciated. 4. That The Ld. Cit(A) Has Failed To Appreciate That During The Course Of Survey, No Other Income Was Noticed By The Department And, As Such, Taxing The Amount Offered As Deemed Income, Is Against The Facts & Circumstances Of The Case. 5. That The Ld. Cit(A) Has Also Failed To Appreciate That At The Time Of Survey, It Was Agreed That The Applicant Shall Pay The Taxes On The Amount Offered

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 115BSection 133ASection 69Section 69B

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी संजय गग", "याियक सद"य एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. SANJAY GARG, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 732/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2018-19 M/s A P Knit Fab बनाम The DCIT Bawa Colony, Bahadur Ke Road, Central Circle-3 Ludhiana Ludhiana "थायी लेखा सं./PAN NO: AAUFA3235B अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet Kaur,…

THE ACIT CENTRAL-UJJAIN, UJJAIN vs. M/S ITALIAN EDIBLES P LTD, INDORE

In the result, appeal of the revenue is dismissed

ITA 219/IND/2022[2019-20]Status: DisposedITAT Indore19 Dec 2023AY 2019-20

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit (Central) M/S. Italian Edibles Pvt. Ujjain Ltd. Vs. Udhyog Nagar, Palda Indore (Appellant / Revenue) (Assessee /Respondent) Pan: Aacci 2746N Revenue By Ms. Simran Bhullar, Cit-Dr Respondent By Shri Pankaj Shah & Soumya Bumb Ars Date Of Hearing 12.10.2023 Date Of Pronouncement 19.12.2023

Section 115BSection 133ASection 69Section 69B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ACIT (Central) M/s. Italian Edibles Pvt. Ujjain Ltd. Vs. Udhyog Nagar, Palda Indore (Appellant / Revenue) (Assessee /Respondent) PAN: AACCI 2746N Revenue by Ms. Simran Bhullar, CIT-DR Respondent by Shri Pankaj Shah & Soumya Bumb ARs Date of Hearing 12.10.2023 Date of Pronouncement 19.12.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Revenue is directed against the order dated 02.06.2022 of Commissioner of Income Tax(Appe…

RAJASTHAN STONE INDUSTRIES,JALGAON vs. INCOME TAX OFFICER, WARD-1(3), JALGAON, JALGAON

In the result, appeal of the assessee is allowed

ITA 811/PUN/2023[2010-11]Status: DisposedITAT Pune22 Aug 2023AY 2010-11

For Appellant: -None-For Respondent: Smt. Sonal Sonkavde

Section 143(3)Section 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC” : PUNE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T.A.No.811/PUN./2023 Assessment Year 2010-2011 Rajasthan Stone Industries, Plot No.V-88, Opp. Hotel The Income Tax Officer, Nilambari, Near Kusumba vs. Ward - 1 (3), Ajinta Road, MIDC Area, Jalgaon Jalgaon – 425 003 Maharashtra. PAN AAHFR4251P (Applicant) (Respondent) For Assessee : -None- For Revenue : Smt. Sonal Sonkavde Date of Hearing : 21.08.2023 Date of Pronouncement : 22.08.2023 ORDER PER INTURI RAMA RAO, A.M. : This assessee’s appeal for assessment year 2010-11, arises against the CIT(A), Pune-11, Pun…

VASANTRAO JAYAVANTRAO MUGALE,OSMANABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-1, AURANGABAD

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

ITA 95/PUN/2023[2019-20]Status: DisposedITAT Pune12 Jul 2023AY 2019-20

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.95/Pun/2023 िनधा"रण वष" / Assessment Year : 2019-20 Vasantrao Jayavantrao Vs. Dcit, Circle-1, Mugale, Aurangabad. 1 Mugle Hospital, Highway Road Omerga Osmanabad- 413606. Pan : Aavpm0306N Appellant Respondent Assessee By : Shri Bhupendra Shah Revenue By Shri M. G. Jasnani : Date Of Hearing : 26.06.2023 Date Of Pronouncement : 12.07.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-12, Pune [‘The Cit(A)’] Dated 14.12.2022 For The Assessment Year 2019-20. 2. Briefly, The Facts Of The Case Are That The Appellant Is An Individual Engaged In The Business Of Medical Profession Under The Name & Style Of “M/S. Mugale Hospital”. The Appellant Had Filed

For Appellant: Shri Bhupendra Shah

Section 115BSection 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.95/PUN/2023 िनधा"रण वष" / Assessment Year : 2019-20 Vasantrao Jayavantrao Vs. DCIT, Circle-1, Mugale, Aurangabad. 1 Mugle Hospital, Highway Road Omerga Osmanabad- 413606. PAN : AAVPM0306N Appellant Respondent Assessee by : Shri Bhupendra Shah Revenue by Shri M. G. Jasnani : Date of hearing : 26.06.2023 Date of pronouncement : 12.07.2023 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the or…

LATE SH. VIJAY KUMAR JOHARI (THROUGH L/H SMT. HEMA JOHARI, SH. VAIBHAV JOHARI & SH. VARUN JOHARI) ,63, OM NIVAS, MASJID WALI GALI, 22 GODAM, JAIPUR vs. ACIT, CIRCLE-2, JAIPUR

In the result, appeal of the assessee is allowed

ITA 241/JPR/2022[2017-18]Status: DisposedITAT Jaipur04 May 2023AY 2017-18

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Ms Monisha Choudhary (Addl.CIT)

Section 115BSection 133ASection 143(1)Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 241/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2017-18. cuke Late Shri Vijay Kumar Johari The ACIT, Vs. Through L/H Smt. Hema Johari, Circle – 2, Shri Vaibhav Johari & Shri Varun Jaipur. Johari, 63, Om Nivas, Masjid Wali Gali, 22 Godam, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAZPJ 9976 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal, C.A…

SLN COFFEE CURING WORKS,KUDLOOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MYSORE

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 571/BANG/2022[2014-15]Status: DisposedITAT Bangalore20 Jan 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Vasudevan, A.RFor Respondent: Shri Manjunath Karkihalli, D.R

Section 132Section 153CSection 69

…ITA No.569/Bang/2022 SLN Coffee Curing Works, Kushalnagar IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.569 to 571/Bang/2022 Assessment Year: 2012 – 13 to 2014-15 SLN Coffee Curing Works Post Box No.47, KIADB Industrial Area, Kudloor ACT Kushal Nagar Vs. Central Circle Karnataka 571 234 Mysore PAN NO :AALFS1182L APPELLANT RESPONDENT Appellant by : Shri T. Vasudevan, A.R. Respondent by : Shri Manjunath Karkihalli, D.R. Date of Hearing : 30.11.2022 Date of Pronouncement : 20.01.2023 O R D E R PER CHAND…

SLN COFFEE CURING WORKS,KUDLOOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MYSORE

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 570/BANG/2022[2013-14]Status: DisposedITAT Bangalore20 Jan 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Vasudevan, A.RFor Respondent: Shri Manjunath Karkihalli, D.R

Section 132Section 153CSection 69

SLN COFFEE CURING WORKS,KUDLOOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MYSORE

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 569/BANG/2022[2012-13]Status: DisposedITAT Bangalore20 Jan 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Vasudevan, A.RFor Respondent: Shri Manjunath Karkihalli, D.R

Section 132Section 153CSection 69

M/S AGYA RAM MANOHAR LAL,KHANNA vs. PR.CIT(CENTRAL), LUDHIANA

The appeal of the assessee is dismissed

ITA 454/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh07 Nov 2022AY 2017-18

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Nangia, CIT -DR

Section 115BSection 153ASection 263Section 263(1)Section 69Section 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ीमती "दवा "संह, "या"यक सद"य एवं "ी "व"म "संह यादव, लेखा सद"य BEFORE: SMT. DIVA SINGH, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 454/CHD/2022 "नधा"रण वष" / Assessment Year : 2017-18 M/s Agya Ram Manohar Lal The Pr. CIT बनाम Karnail Singh Road, Khanna-141401 (Central), Ludhiana "थायी लेखा सं./PAN NO: AACFA4974B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Shri Vivek Nangia, CIT -DR सुनवाई क" तार"ख/Date…