Koteshwara Rao v. DCIT

64 Taxmann.com 159Income Tax Appellate Tribunal2015#1825 most cited

What is Koteshwara Rao v. DCIT authority for?

Reopening an assessment under Section 147 is not justified if the Assessing Officer's opinion is based solely on a statement recorded from the assessee during post-search proceedings arising from a search conducted in a third-party case.

63

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

G. Koteswara Rao · Koteshwara Rao v. DCIT · Section 147 · Section 148 · reopening of assessment · third party search · post-search statement · validity of reassessment · DDIT (Inv) proceedings · illegal and arbitrary assessment · Section 132 · Section 153C

Sections most often in play

Section 147Section 148Section 153CSection 143(3)Section 132Section 153ASection 142(1)Section 143(1)

Issues it is cited on

section 142(3)section 147ofsection 89section 69dsection 142(2)section 158basection 10(26)section 2(31)section 158bcaudi alteram partemsection 158bdsection 149(1)(b)

Judgments citing Koteshwara Rao v. DCIT

M/S. SHAKAMBHARI ISPAT & POWER LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

ITA 931/KOL/2025[2019-2020]Status: DisposedITAT Kolkata02 Jan 2026AY 2019-2020
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(1),, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1591/KOL/2025[2021-22]Status: DisposedITAT Kolkata02 Jan 2026AY 2021-22
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1561/KOL/2025[2020-21]Status: DisposedITAT Kolkata02 Jan 2026AY 2020-21
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1560/KOL/2025[2019-20]Status: DisposedITAT Kolkata02 Jan 2026AY 2019-20
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

D.C.I.T., CC - 3(1),, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1541/KOL/2025[2018-19]Status: DisposedITAT Kolkata02 Jan 2026AY 2018-19
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1515/KOL/2025[2017-18]Status: DisposedITAT Kolkata02 Jan 2026AY 2017-18
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3.1, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1436/KOL/2025[2016-17]Status: DisposedITAT Kolkata02 Jan 2026AY 2016-17
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

ITA 1198/KOL/2025[2021-2022]Status: DisposedITAT Kolkata02 Jan 2026AY 2021-2022
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), KOLKATA

ITA 1196/KOL/2025[2018-2019]Status: DisposedITAT Kolkata02 Jan 2026AY 2018-2019
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

M/S. SHAKAMBHARI ISPAT & POWER LTD.,KOLKATA vs. DCIT, CC - 3(3),, KOLKATA

ITA 1195/KOL/2025[2017-2018]Status: DisposedITAT Kolkata02 Jan 2026AY 2017-2018
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

M/S. SHAKAMBHARI ISPAT & POWER LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

ITA 1194/KOL/2025[2016-2017]Status: DisposedITAT Kolkata02 Jan 2026AY 2016-2017
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

ASSISTANT COMMISSIONER INCOME TAX, CENTRAL CIRCLE -4(1),KOLKATA, KOLKATA vs. VICTOR TRADELINK PRIVATE LIMITED, KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 2310/KOL/2024[2013]Status: DisposedITAT Kolkata19 Nov 2025

Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

Section 139Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 153CSection 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2013-14 ACIT, Circle-4(1), Kolkata..…………...…………… …………….……….……Appellant vs. Victor Tradelink Pvt. Ltd..………………………………….......……...…..…..Respondent 5, Hari Sarkar Lane, Kol-700007. [PAN: AACCV8005H] Appearances by: Smt. Ruchika Sharma, Sr. DR appeared on behalf of the appellant. Shri Soumitra Choudhury, Advocate & Ronak Jain, Advocate, appeared on behalf of the Respondent. Date of concluding the hearing : November 0…

SH. KAPIL TANEJA,JAIPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 578/JPR/2025[2017-18]Status: DisposedITAT Jaipur11 Aug 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gorav Avasthi, JCIT
Section 144BSection 147Section 148Section 148ASection 151ASection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 578/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Kapil Taneja DCIT Vs. 58, Cosmo Colony, Vaishali Circle-01, Nagar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACRPT2364B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tarun Mittal, CA jktLo dh vksj ls@ Revenue by : Sh. Gorav Avasthi,…

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

ITA 868/JPR/2024[2017-18]Status: DisposedITAT Jaipur24 Jul 2025AY 2017-18

Bench: Him.

For Appellant: Shri S.L.Poddar, AdvFor Respondent: Mrs Alka Gautam, CIT-DR a
Section 143(3)Section 144Section 153CSection 251Section 69Section 69ASection 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 533/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Bhaskar Chouhan Income Tax Officer, Sikar. 49-B, KGN Bagh, Niwaru Road, Vs. Jhotwara, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AJWPC8030B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 868/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Incom…

BHASKAR CHOUHAN,JAIPUR vs. INCOME TAX OFFICER, SIKAR

ITA 533/JPR/2024[2017-18]Status: DisposedITAT Jaipur24 Jul 2025AY 2017-18
For Appellant: Shri S.L.Poddar, AdvFor Respondent: Mrs Alka Gautam, CIT-DR
Section 144Section 153CSection 69Section 69ASection 69C

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, \"B\" JAIPUR\nडॉ. एस.सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 533/JPR/2024\nनिर्धारण वर्ष / Assessment Years : 2017-18\nBhaskar Chauhan\nबनाम | Income Tax Officer,\n49-B, KGN Bagh, Niwaru Road, Vs.\nJhotwara, Jaipur.\nSikar.\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AJWPC8030B\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nआयकर अपील सं. / ITA. No. 868/JPR/2024\nनिर…

VISHAL KISHORILAL JAIN,NAGPUR vs. DCIT/ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal for A

ITA 108/NAG/2025[2016-17]Status: DisposedITAT Nagpur15 May 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 132Section 139(1)Section 143(1)Section 147Section 148Section 2(40)Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.108 & 109/Nag./2025 (Assessment Year : 2016–17 & 2017–18) Vishal Kishorilal Jain 107, Surya Nagar ……………. Appellant Kalamana Market Road Nagpur 440 008 PAN – AHAPJ7632G v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–4, Nagpur Assessee by : Shri Mukesh Agrawal Revenue by : Shri Abhay Y. Marathe Date of Hearing – 02/04/2025 Date of Order – 14/05/2025 O R D E R PER K.M. ROY, A.M. The instant appeals by the assessee challenging the impugned orders of even da…

DCIT, CIRCLE 42(1)(1), INCOME TAX DEPARTMENT vs. GHANSHYAM RASIKLAL SHAH, MUMBAI

In the result, the appeal of the revenue bearing ITA No

ITA 4707/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Apr 2025AY 2012-13

Bench: Shrinarendra Kumar Billaiya & Shri Anikesh Banerjeedcit, Circle 42(1)(1), Mumbai Vs Ghanshyam Rasiklal Shah Room 732, 7Th Floor, B-1408, Shankar Park, Agrawal Kautilya Bhavan, Bkc, Bandra Residency, Shankar Lane, Kandivali East, Mumbai-400 051 West, Mumbai-400 067 Pan: Aafps1306Q Appellant Respondent

For Appellant: Shri Subodh Ratnaparkhi - CAFor Respondent: Shri BhangepatilPushkaraj Ramesh
Section 132Section 143(3)Section 147Section 148Section 153CSection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRINARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER DCIT, Circle 42(1)(1), Mumbai vs Ghanshyam Rasiklal Shah Room 732, 7th Floor, B-1408, Shankar Park, Agrawal Kautilya Bhavan, BKC, Bandra Residency, Shankar Lane, Kandivali East, Mumbai-400 051 West, Mumbai-400 067 PAN: AAFPS1306Q APPELLANT RESPONDENT C.O. No.208/Mum/2024 (Arising out of ITA No.4707/Mum/2024) (Assessment year: 2012-13) Ghanshyam Rasiklal Shah vs DCIT, Circle 42(1)(1), Mumbai Room 732, 7th Floor, B-1408, Shankar Park, Agrawal Residency, Sh…

RAZIULLA SYED,HYDERABAD vs. ITO (INT TAXN)-2, HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 986/HYD/2024[2017-18]Status: DisposedITAT Hyderabad11 Mar 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P Murali Mohan RaoFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 144C(5)Section 147Section 148Section 148ASection 195

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.986/Hyd/2024 Assessment Year 2017-2018 Raziulla Syed, The Income Tax Officer, Hyderabad - 500 082. vs. (Int. TAXN.)-2, PAN BOTPS1888C Hyderabad. (Appellant) (Respondent) For Assessee : CA P Murali Mohan Rao For Revenue : Shri B. Bala Krishna, CIT-DR Date of Hearing : 17.02.2025 Date of Pronouncement : 11.03.2025 ORDER PER MANJUNATHA G, A.M. : This appeal has been filed by the Assessee against the final assessment order of the learned ITO- (Intl.Taxn.)-2, Hy…

MR. D K SHIVAKUMAR,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 205/BANG/2022[2006-07]Status: DisposedITAT Bangalore31 Jan 2025AY 2006-07

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. Chandrasekhar, ARFor Respondent: Shri. Y. V. Raviraj, Sr. Standing Counsel
Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER | ITA Nos. and Assessment Year | Appellant | Respondent 45, 46, 47, 48/Bang/2020 2007-08 to 2010-11 | DCIT, Central Circle – 1(4), Bengaluru. Shri. D. K. Shivakumar, No.252, “Kenkkeri” 18th Cross, Upper Palace Orchards, Sadashivanagar, Bengaluru – 560 080. PAN : AKKPS 1306 F 205/Bang/2022 2006-07 | Shri. D. K. Shivakumar, Bengaluru – 560 080. PAN : AKKPS 1306 F DCIT, Central Circle – 1(4), Bengaluru. Assessee by : Shri. Chandrasekhar, AR. Revenue by : Shri. Y. V. Ra…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE vs. MR. D K SHIVAKUMAR, BANGALORE

ITA 45/BANG/2020[2007-08]Status: DisposedITAT Bangalore31 Jan 2025AY 2007-08

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Respondent: Shri. Chandrasekhar, AR
Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER | ITA Nos. and Assessment Year | Appellant | Respondent 45, 46, 47, 48/Bang/2020 2007-08 to 2010-11 DCIT, Central Circle – 1(4), Bengaluru. Shri. D. K. Shivakumar, No.252, “Kenkkeri” 18th Cross, Upper Palace Orchards, Sadashivanagar, Bengaluru – 560 080. PAN : AKKPS 1306 F 205/Bang/2022 2006-07 Shri. D. K. Shivakumar, Bengaluru – 560 080. PAN : AKKPS 1306 F DCIT, Central Circle – 1(4), Bengaluru. Assessee by Revenue by : Shri. Chandrasekhar, AR. : Shri. Y. V. Ravir…

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