Kishore Kumar v. Deputy Commissioner of Income

52 Taxmann.com 449High Court2014#329 most cited

What is Kishore Kumar v. Deputy Commissioner of Income authority for?

An unretracted admission of undisclosed income made by an assessee in a sworn statement under Section 132(4) during a search and seizure operation forms a valid basis for making additions and levying tax, especially when no books of accounts are maintained.

255

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

B. Kishore Kumar · Section 132(4) statement · undisclosed income admission · search and seizure assessment · unretracted statement · Section 69C addition · no books of accounts · tax levy on admission · Section 153A

Sections most often in play

Section 153ASection 132(4)Section 143(3)Section 132Section 153CSection 142(1)Section 148Section 69C

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)voluntary admissionsection 201(3)section 158baunexplained jewellerysection 150statement under section 132(4)abatement of assessmentsection 70section 158b(b)

Judgments citing Kishore Kumar v. Deputy Commissioner of Income

Deputy Commissioner of Income Tax, Chennai vs. J Vivek, Thiruvarur

In the result, the appeal filed by the Revenue is dismissed

ITA 1778/CHNY/2024[2016-17]Status: DisposedITAT Chennai26 Feb 2025AY 2016-17

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1778/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 The Deputy Commissioner Of Vs. J. Vivek, Income Tax, No. 32/1, Mannai Nagar, Mannargudi, Central Circle 2(4), Thiruvarur 614 001. Chennai. [Pan:Aqqpv7997M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sundar Rajan, Cit ""थ" की ओर से/Respondent By : Ms. S. Jecintha, Advocate सुनवाई की तारीख/ Date Of Hearing : 12.02.2025 घोषणा की तारीख /Date Of Pronouncement : 26.02.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi:

For Appellant: Shri S. Sundar Rajan, CITFor Respondent: Ms. S. Jecintha, Advocate
Section 132Section 132(4)Section 132ASection 143(3)Section 153ASection 154Section 68Section 69A

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम" । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member आयकर अपील सं./I.T.A. No.1778/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 The Deputy Commissioner of Vs. J. Vivek, Income Tax, No. 32/1, Mannai Nagar, Mannargudi, Central Circle 2(4), Thiruvarur 614 001. Chennai. [PAN:AQQPV7997M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri S. Sundar Rajan, CIT ""थ" की ओर से/Respondent by : Ms. S. Jecintha,…

Manish K Ajmera, Mumbai vs. DCIT CC 2(2), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 986/MUM/2020[2012-13]Status: DisposedITAT Mumbai13 Jan 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 143(3)Section 153ASection 68Section 69C

…INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No. AY (Appellant) Vs (Respondent) 626/Mum/2021 2012-13 Jiten K Ajmera (Legal DCIT., Central Heir of Late Shri Kishore Circle – 2(2) H Ajmera) Room No.806, 4th Floor, Ajmera House, 8th Floor, Old Pathakwadi, CGO Building L.T. Marg Maharshi Karve Mumbai Road, Mumbai Maharashtra- 400 002 Maharashtra- PAN NO: AGPPA2452B 400 020 1111/Mum/2020 2012-13 Reena A Ajmera Vs DCIT., Central 4th Floor, Ajmera House, Circle – 2(2) Pathakwadi, Room No.806, L.T. Marg 8th Floor, Old Mumbai CGO Build…

Jasmin K Ajmera, Mumbai vs. DCIT CC 2(2), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 984/MUM/2020[2012-13]Status: DisposedITAT Mumbai13 Jan 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 143(3)Section 153ASection 68Section 69C

…INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No. AY (Appellant) Vs (Respondent) 626/Mum/2021 2012-13 Jiten K Ajmera (Legal DCIT., Central Heir of Late Shri Kishore Circle – 2(2) H Ajmera) Room No.806, 4th Floor, Ajmera House, 8th Floor, Old Pathakwadi, CGO Building L.T. Marg Maharshi Karve Mumbai Road, Mumbai Maharashtra- 400 002 Maharashtra- PAN NO: AGPPA2452B 400 020 1111/Mum/2020 2012-13 Reena A Ajmera Vs DCIT., Central 4th Floor, Ajmera House, Circle – 2(2) Pathakwadi, Room No.806, L.T. Marg 8th Floor, Old Mumbai CGO Build…

Alpesh K Ajmera, Mumbai vs. DCIT CC 2(2), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 1144/MUM/2020[2012-13]Status: DisposedITAT Mumbai13 Jan 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 143(3)Section 153ASection 68Section 69C

…INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No. AY (Appellant) Vs (Respondent) 626/Mum/2021 2012-13 Jiten K Ajmera (Legal DCIT., Central Heir of Late Shri Kishore Circle – 2(2) H Ajmera) Room No.806, 4th Floor, Ajmera House, 8th Floor, Old Pathakwadi, CGO Building L.T. Marg Maharshi Karve Mumbai Road, Mumbai Maharashtra- 400 002 Maharashtra- PAN NO: AGPPA2452B 400 020 1111/Mum/2020 2012-13 Reena A Ajmera Vs DCIT., Central 4th Floor, Ajmera House, Circle – 2(2) Pathakwadi, Room No.806, L.T. Marg 8th Floor, Old Mumbai CGO Build…

Jiten K. Ajmera (Legal Heir of Late Kishore H. Ajmera), Mumbai vs. DCIT, Central Circle-2(2), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 1143/MUM/2020[2012-13]Status: DisposedITAT Mumbai13 Jan 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 143(3)Section 153ASection 68Section 69C

…INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No. AY (Appellant) Vs (Respondent) 626/Mum/2021 2012-13 Jiten K Ajmera (Legal DCIT., Central Heir of Late Shri Kishore Circle – 2(2) H Ajmera) Room No.806, 4th Floor, Ajmera House, 8th Floor, Old Pathakwadi, CGO Building L.T. Marg Maharshi Karve Mumbai Road, Mumbai Maharashtra- 400 002 Maharashtra- PAN NO: AGPPA2452B 400 020 1111/Mum/2020 2012-13 Reena A Ajmera Vs DCIT., Central 4th Floor, Ajmera House, Circle – 2(2) Pathakwadi, Room No.806, L.T. Marg 8th Floor, Old Mumbai CGO Build…

Ajmera Pharmasure Ltd, Mumbai vs. DCIT CC 2(2), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 1137/MUM/2020[2012-13]Status: DisposedITAT Mumbai13 Jan 2025AY 2012-13
Section 143(3)Section 153ASection 68Section 69C

…INCOME TAX APPELLATE TRIBUNAL ‘D' BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER | ITA No. | AY | (Appellant) | Vs | (Respondent) |---|---|---|---|--- | 626/Mum/2021 | 2012-13 | Jiten K Ajmera (Legal Heir of Late Shri Kishore H Ajmera) 4th Floor, Ajmera House, Pathakwadi, L.T. Marg Mumbai Maharashtra- 400 002 PAN NO: AGPPA2452B | Vs | DCIT., Central Circle - 2(2) Room No.806, 8th Floor, Old CGO Building Maharshi Karve Road, Mumbai Maharashtra- 400 020 | 1111/Mum/2020 | 2012-13 | Reena A Ajmera 4th Floor, Ajmera House, Pathakwadi, L.T. Marg Mumbai Maharashtra- 400 002…

Ashish K Ajmera, Mumbai vs. DCIT CC 2(2), Mumbai

ITA 1135/MUM/2020[2012-13]Status: DisposedITAT Mumbai13 Jan 2025AY 2012-13
Section 143(3)Section 153ASection 68Section 69C

…INCOME TAX APPELLATE TRIBUNAL ‘D' BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER | ITA No. | AY | (Appellant) | Vs | (Respondent) |---|---|---|---|---| | 626/Mum/2021 | 2012-13 | Jiten K Ajmera (Legal Heir of Late Shri Kishore H Ajmera) 4th Floor, Ajmera House, Pathakwadi, L.T. Marg Mumbai Maharashtra- 400 002 PAN NO: AGPPA2452B | Vs | DCIT., Central Circle - 2(2) Room No.806, 8th Floor, Old CGO Building Maharshi Karve Road, Mumbai Maharashtra- 400 020 | | 1111/Mum/2020 | 2012-13 | Reena A Ajmera 4th Floor, Ajmera House, Pathakwadi, L.T. Marg Mumbai Maharashtra- 400 0…

Minal M Ajmera, Mumbai vs. DCIT CC 2(2), Mumbai

ITA 1112/MUM/2020[2012-13]Status: DisposedITAT Mumbai13 Jan 2025AY 2012-13
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL 'D' BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER | ITA No. | AY | (Appellant) | Vs | (Respondent) | |----------------|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------|-------------------------------------------------------------------------------------------------------------------------------------------------| | 626/Mum/2021 | 2012-13 | Jiten K Ajmera (Legal Heir of Late Shri Kishore H Ajmer…

Reena A Ajmera, Mumbai vs. DCIT CC 2(2), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 1111/MUM/2020[2012-13]Status: DisposedITAT Mumbai13 Jan 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 143(3)Section 153ASection 68Section 69C

…INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No. AY (Appellant) Vs (Respondent) 626/Mum/2021 2012-13 Jiten K Ajmera (Legal DCIT., Central Heir of Late Shri Kishore Circle – 2(2) H Ajmera) Room No.806, 4th Floor, Ajmera House, 8th Floor, Old Pathakwadi, CGO Building L.T. Marg Maharshi Karve Mumbai Road, Mumbai Maharashtra- 400 002 Maharashtra- PAN NO: AGPPA2452B 400 020 1111/Mum/2020 2012-13 Reena A Ajmera Vs DCIT., Central 4th Floor, Ajmera House, Circle – 2(2) Pathakwadi, Room No.806, L.T. Marg 8th Floor, Old Mumbai CGO Build…

Avani J Ajmera, Mumbai vs. DCIT CC 2(2), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 1110/MUM/2020[2012-13]Status: DisposedITAT Mumbai13 Jan 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 143(3)Section 153ASection 68Section 69C

…INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No. AY (Appellant) Vs (Respondent) 626/Mum/2021 2012-13 Jiten K Ajmera (Legal DCIT., Central Heir of Late Shri Kishore Circle – 2(2) H Ajmera) Room No.806, 4th Floor, Ajmera House, 8th Floor, Old Pathakwadi, CGO Building L.T. Marg Maharshi Karve Mumbai Road, Mumbai Maharashtra- 400 002 Maharashtra- PAN NO: AGPPA2452B 400 020 1111/Mum/2020 2012-13 Reena A Ajmera Vs DCIT., Central 4th Floor, Ajmera House, Circle – 2(2) Pathakwadi, Room No.806, L.T. Marg 8th Floor, Old Mumbai CGO Build…

International Financial Services Ltd Mumbai, Mumbai vs. DCIT CC 2(2), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 1109/MUM/2020[2012-13]Status: DisposedITAT Mumbai13 Jan 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 143(3)Section 153ASection 68Section 69C

…INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No. AY (Appellant) Vs (Respondent) 626/Mum/2021 2012-13 Jiten K Ajmera (Legal DCIT., Central Heir of Late Shri Kishore Circle – 2(2) H Ajmera) Room No.806, 4th Floor, Ajmera House, 8th Floor, Old Pathakwadi, CGO Building L.T. Marg Maharshi Karve Mumbai Road, Mumbai Maharashtra- 400 002 Maharashtra- PAN NO: AGPPA2452B 400 020 1111/Mum/2020 2012-13 Reena A Ajmera Vs DCIT., Central 4th Floor, Ajmera House, Circle – 2(2) Pathakwadi, Room No.806, L.T. Marg 8th Floor, Old Mumbai CGO Build…

JCIT(OSD), CC-1, Noida vs. Jai Kishore Totlani, New Delhi

In the result, the appeal of Department of Revenue i

ITA 1355/DEL/2021[2017-18]Status: DisposedITAT Delhi04 Dec 2024AY 2017-18

Bench: BEFORE, SHRI M. BALAGANESH (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 127Section 132(1)Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Amit Modi Dy. CIT, F-28, Preet Vihar, Central Circle-I, Delhi-110 092 Vs. Noida PAN : AAFPM 6531 K (Appellant) (Respondent) And DCIT, Amit Modi Central Circle-1, F-28, Preet Vihar, Noida Vs. Delhi-110 092 PAN : AAFPM 6531 K (Appellant) (Respondent) And Mr. Puspahas Agarwal, Dy. CIT, H.No.51, Sector-15A, Central Circle-1, Gautam Budh Nagar, Vs. Noida. Noida, Uttar Pradesh-201 301 PAN : AAEPA 9221 H (Appellant) (Respondent) 2 ITA Nos.1176 /Del/2021 & Ors. And Jt.…

JCIT(OSD), CC-1, Noida vs. Ram Avtar Ramsisaria, Kolkata

In the result, the appeal of Department of Revenue i

ITA 1354/DEL/2021[2017-18]Status: DisposedITAT Delhi04 Dec 2024AY 2017-18

Bench: BEFORE, SHRI M. BALAGANESH (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 127Section 132(1)Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Amit Modi Dy. CIT, F-28, Preet Vihar, Central Circle-I, Delhi-110 092 Vs. Noida PAN : AAFPM 6531 K (Appellant) (Respondent) And DCIT, Amit Modi Central Circle-1, F-28, Preet Vihar, Noida Vs. Delhi-110 092 PAN : AAFPM 6531 K (Appellant) (Respondent) And Mr. Puspahas Agarwal, Dy. CIT, H.No.51, Sector-15A, Central Circle-1, Gautam Budh Nagar, Vs. Noida. Noida, Uttar Pradesh-201 301 PAN : AAEPA 9221 H (Appellant) (Respondent) 2 ITA Nos.1176 /Del/2021 & Ors. And Jt.…

JCIT, (OSD) Central Circle-1, Noida vs. Puspahas Agrawal, Noida

In the result, the appeal of Department of Revenue i

ITA 1353/DEL/2021[2017-18]Status: DisposedITAT Delhi04 Dec 2024AY 2017-18
Section 127Section 132(1)Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Amit Modi Dy. CIT, F-28, Preet Vihar, Central Circle-I, Delhi-110 092 Vs. Noida PAN : AAFPM 6531 K (Appellant) (Respondent) And DCIT, Amit Modi Central Circle-1, F-28, Preet Vihar, Noida Vs. Delhi-110 092 PAN : AAFPM 6531 K (Appellant) (Respondent) And Mr. Puspahas Agarwal, Dy. CIT, H.No.51, Sector-15A, Central Circle-1, Gautam Budh Nagar, Vs. Noida. Noida, Uttar Pradesh-201 301 PAN : AAEPA 9221 H (Appellant) (Respondent) 2 ITA Nos.1176 /Del/2021 & Ors. And Jt.…

DCIT, CC-1, Noida vs. Amit Modi, Delhi

In the result, the appeal of Department of Revenue i

ITA 1352/DEL/2021[2017-18]Status: DisposedITAT Delhi04 Dec 2024AY 2017-18
Section 127Section 132(1)Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Amit Modi Dy. CIT, F-28, Preet Vihar, Central Circle-I, Delhi-110 092 Vs. Noida PAN : AAFPM 6531 K (Appellant) (Respondent) And DCIT, Amit Modi Central Circle-1, F-28, Preet Vihar, Noida Vs. Delhi-110 092 PAN : AAFPM 6531 K (Appellant) (Respondent) And Mr. Puspahas Agarwal, Dy. CIT, H.No.51, Sector-15A, Central Circle-1, Gautam Budh Nagar, Vs. Noida. Noida, Uttar Pradesh-201 301 PAN : AAEPA 9221 H (Appellant) (Respondent) 2 ITA Nos.1176 /Del/2021 & Ors. And Jt.…

Amit Modi, Delhi vs. DCIT, CC-1, Noida

In the result, the appeal of Department of Revenue i

ITA 1176/DEL/2021[2017-18]Status: DisposedITAT Delhi04 Dec 2024AY 2017-18

Bench: BEFORE, SHRI M. BALAGANESH (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 127Section 132(1)Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Amit Modi Dy. CIT, F-28, Preet Vihar, Central Circle-I, Delhi-110 092 Vs. Noida PAN : AAFPM 6531 K (Appellant) (Respondent) And DCIT, Amit Modi Central Circle-1, F-28, Preet Vihar, Noida Vs. Delhi-110 092 PAN : AAFPM 6531 K (Appellant) (Respondent) And Mr. Puspahas Agarwal, Dy. CIT, H.No.51, Sector-15A, Central Circle-1, Gautam Budh Nagar, Vs. Noida. Noida, Uttar Pradesh-201 301 PAN : AAEPA 9221 H (Appellant) (Respondent) 2 ITA Nos.1176 /Del/2021 & Ors. And Jt.…

Jai Kishore Totlani, Delhi vs. DCIT, CC-1, Noida

In the result, the appeal of Department of Revenue i

ITA 1175/DEL/2021[2017-18]Status: DisposedITAT Delhi04 Dec 2024AY 2017-18

Bench: BEFORE, SHRI M. BALAGANESH (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 127Section 132(1)Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Amit Modi Dy. CIT, F-28, Preet Vihar, Central Circle-I, Delhi-110 092 Vs. Noida PAN : AAFPM 6531 K (Appellant) (Respondent) And DCIT, Amit Modi Central Circle-1, F-28, Preet Vihar, Noida Vs. Delhi-110 092 PAN : AAFPM 6531 K (Appellant) (Respondent) And Mr. Puspahas Agarwal, Dy. CIT, H.No.51, Sector-15A, Central Circle-1, Gautam Budh Nagar, Vs. Noida. Noida, Uttar Pradesh-201 301 PAN : AAEPA 9221 H (Appellant) (Respondent) 2 ITA Nos.1176 /Del/2021 & Ors. And Jt.…

Puspahas Agrawal, Noida vs. DCIT, Central Circle, Ghaziabad

In the result, the appeal of Department of Revenue i

ITA 1170/DEL/2021[2017-18]Status: DisposedITAT Delhi04 Dec 2024AY 2017-18
Section 127Section 132(1)Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Amit Modi Dy. CIT, F-28, Preet Vihar, Central Circle-I, Delhi-110 092 Vs. Noida PAN : AAFPM 6531 K (Appellant) (Respondent) And DCIT, Amit Modi Central Circle-1, F-28, Preet Vihar, Noida Vs. Delhi-110 092 PAN : AAFPM 6531 K (Appellant) (Respondent) And Mr. Puspahas Agarwal, Dy. CIT, H.No.51, Sector-15A, Central Circle-1, Gautam Budh Nagar, Vs. Noida. Noida, Uttar Pradesh-201 301 PAN : AAEPA 9221 H (Appellant) (Respondent) 2 ITA Nos.1176 /Del/2021 & Ors. And Jt.…

Assistant Commissioner of Income Tax, Central Circle, Mysuru vs. Kudlur Ramaswamy Sathyanarayana, Mysuru

In the result, the appeal by the Revenue is partly allowed for

ITA 1130/BANG/2024[2014-15]Status: DisposedITAT Bangalore29 Nov 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey**

Section 132Section 139(1)Section 153A

…# **IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH : BANGALORE** ## **BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER** | ITA No.1130/Bang/2024 | | | | | |-----------------------|---|---------|--|--| | Assessment Year | : | 2014-15 | | | | ACIT, | Vs. | Kudlur Ramaswamy Sathyanarayana, | | |-----------------|-----|--------------------------------------|--| | Central Circle, | | 30, Muda Complex, Opp Sub | | | Mysuru. | | Registrar Office, Ramakrishna Nagar, | | | | | Mysuru, Karnataka – 5…

Assistant Commissioner of Income Tax Central Circle1-(2), Hyderabad vs. M/S. Vpr Mining Infrastructure Pvt Ltd, Hyderabad

In the result, appeal of the Revenue is dismissed

ITA 89/HYD/2021[2012-13]Status: DisposedITAT Hyderabad23 Sept 2024AY 2012-13

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri S.K.Gupta, ARFor Respondent: Shri Kumar Pranav, CIT, DR
Section 143(2)Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No. 89/Hyd/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) Asst.Commissioner of Vs. M/s VPR Mining Infrastructure Pvt. Ltd. Income Tax Hyderabad Central Circle-1(2) [PAN : AACCV6733A] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri S.K.Gupta, AR रधजस्‍व द्वधरध/Revenue by: Shri Kumar Pranav, CIT, DR सुिवधई की तधरीख/Date of hearing: 06/08/2024 घोर्णध की तधरी…