Koteshwara Rao v. DCIT

64 Taxmann.com 159Income Tax Appellate Tribunal2015#1803 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 366,339 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

Sunil Kumar Nagar, Faridabad vs. ITO, Ward- 2(4), Faridabad

Accordingly, the appeal filed by the assessee being ITA No.2118/Del/2019 is allowed

ITA 247/DEL/2019[2010-11]Status: DisposedITAT Delhi09 Oct 2024AY 2010-11

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 143Section 143(2)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No. 2118/Del/2019 (Assessment Year 2013-14) Sh. Sunil Kumar Nagar, vs. Income Tax Officer, Ward 2(4), H.No. 561, Sector-31, Faridabad Faridabad. (PAN : ACDPN3930H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Vipul Kashyap, Sr. DR. Date of Hearing : 21.08.2024 Date of Order : 09.10.2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. These 03 appeals are filed by the assessee against the separate orders…

Sunil Kumar Nagar, Faridabad vs. ITO, Ward- 2(4), Faridabad

Accordingly, the appeal filed by the assessee being ITA No.2118/Del/2019 is allowed

ITA 2118/DEL/2019[2013-14]Status: DisposedITAT Delhi09 Oct 2024AY 2013-14

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 143Section 143(2)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No. 2118/Del/2019 (Assessment Year 2013-14) Sh. Sunil Kumar Nagar, vs. Income Tax Officer, Ward 2(4), H.No. 561, Sector-31, Faridabad Faridabad. (PAN : ACDPN3930H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Vipul Kashyap, Sr. DR. Date of Hearing : 21.08.2024 Date of Order : 09.10.2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. These 03 appeals are filed by the assessee against the separate orders…

Assistant Commissioner of Income-Tax, Central Circle-1(2), Ahmedabad vs. Sai Krupa Developers, Ahmedabad

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 326/AHD/2023[2019-2020]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2019-2020

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.248 to 250/Ahd/2023 (Assessment Years: 2014-15, 2016-17 & 2019-20) Sai Krupa Developers, Vs. Assistant Commissioner of 418, Gala Empire, Opp. Income Tax, Doordarshan Tower, Drive in Road, Central Circle-1(2), Ahmedabad-380054 Ahmedabad [PAN No.ACBFS7858R] (Appellant) .. (Respondent) I.T.A. Nos.325 & 326/Ahd/2023 (Assessment Years: 2016-17 & 2019-20) Assistant Commissioner of Income Vs. Sai Krupa Developers, Tax, 418, Gala Empire, Opp. Central Circle-1(2)…

Asstt. Commissioner of Income-Tax, Central Circle-1(2), Ahmedabad vs. Sai Krupa Developers, Ahmedabad

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 325/AHD/2023[2016-2017]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2016-2017

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.248 to 250/Ahd/2023 (Assessment Years: 2014-15, 2016-17 & 2019-20) Sai Krupa Developers, Vs. Assistant Commissioner of 418, Gala Empire, Opp. Income Tax, Doordarshan Tower, Drive in Road, Central Circle-1(2), Ahmedabad-380054 Ahmedabad [PAN No.ACBFS7858R] (Appellant) .. (Respondent) I.T.A. Nos.325 & 326/Ahd/2023 (Assessment Years: 2016-17 & 2019-20) Assistant Commissioner of Income Vs. Sai Krupa Developers, Tax, 418, Gala Empire, Opp. Central Circle-1(2)…

Sai Krupa Developers, Ahmedabad vs. The ACIT, Cen. Cir.1(2), Ahmedabad

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 250/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2019-20

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.248 to 250/Ahd/2023 (Assessment Years: 2014-15, 2016-17 & 2019-20) Sai Krupa Developers, Vs. Assistant Commissioner of 418, Gala Empire, Opp. Income Tax, Doordarshan Tower, Drive in Road, Central Circle-1(2), Ahmedabad-380054 Ahmedabad [PAN No.ACBFS7858R] (Appellant) .. (Respondent) I.T.A. Nos.325 & 326/Ahd/2023 (Assessment Years: 2016-17 & 2019-20) Assistant Commissioner of Income Vs. Sai Krupa Developers, Tax, 418, Gala Empire, Opp. Central Circle-1(2)…

Sai Krupa Developers, Ahmedabad vs. The ACIT, Cen. Cir.1(2), Ahmedabad

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 249/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2016-17

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.248 to 250/Ahd/2023 (Assessment Years: 2014-15, 2016-17 & 2019-20) Sai Krupa Developers, Vs. Assistant Commissioner of 418, Gala Empire, Opp. Income Tax, Doordarshan Tower, Drive in Road, Central Circle-1(2), Ahmedabad-380054 Ahmedabad [PAN No.ACBFS7858R] (Appellant) .. (Respondent) I.T.A. Nos.325 & 326/Ahd/2023 (Assessment Years: 2016-17 & 2019-20) Assistant Commissioner of Income Vs. Sai Krupa Developers, Tax, 418, Gala Empire, Opp. Central Circle-1(2)…

Sai Krupa Developers, Ahmedabad vs. The ACIT, Cen. Cir.1(2), Ahmedabad

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 248/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2014-15

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.248 to 250/Ahd/2023 (Assessment Years: 2014-15, 2016-17 & 2019-20) Sai Krupa Developers, Vs. Assistant Commissioner of 418, Gala Empire, Opp. Income Tax, Doordarshan Tower, Drive in Road, Central Circle-1(2), Ahmedabad-380054 Ahmedabad [PAN No.ACBFS7858R] (Appellant) .. (Respondent) I.T.A. Nos.325 & 326/Ahd/2023 (Assessment Years: 2016-17 & 2019-20) Assistant Commissioner of Income Vs. Sai Krupa Developers, Tax, 418, Gala Empire, Opp. Central Circle-1(2)…

Assistant Commissioner of Income Tax Circle- 41(1)(1), Mumbai, Kautilya Bhawan, Bkc vs. Jaj International, Mumbai

In the result, the grounds relating to merit the file of the Ld

ITA 2147/MUM/2024[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Subhash Shetty
Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) ITA Nos. 2147 & 2146/MUM/2024 Assessment Years: 2014-15 & 2015-16 Asstt. CIT Circle-41(1)(1), Jaj International, Room No. 623, 6th floor, 66/5A, Bharat Coal Compound, Vs. Kautilya Bhavan, BKC, Bail Bazar, Kale Marg, Kurla (W), Bandra East, Mumbai-400070. Mumbai-400051. PAN NO. AAAFJ 1936 E Appellant Respondent CO Nos. 108 & 107/MUM/2024 (Arising out of ITA Nos. 2147 & 2146/MUM/2024) Assessment Years: 2014-15 & 2015-16 Jaj International, Asstt. CIT Circle-41(1…

Assistant Commissioner of Income Tax, Kautilya Bhawan vs. Jaj International, Mumbai

In the result, the grounds relating to merit the file of the Ld

ITA 2146/MUM/2024[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Subhash Shetty
Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) ITA Nos. 2147 & 2146/MUM/2024 Assessment Years: 2014-15 & 2015-16 Asstt. CIT Circle-41(1)(1), Jaj International, Room No. 623, 6th floor, 66/5A, Bharat Coal Compound, Vs. Kautilya Bhavan, BKC, Bail Bazar, Kale Marg, Kurla (W), Bandra East, Mumbai-400070. Mumbai-400051. PAN NO. AAAFJ 1936 E Appellant Respondent CO Nos. 108 & 107/MUM/2024 (Arising out of ITA Nos. 2147 & 2146/MUM/2024) Assessment Years: 2014-15 & 2015-16 Jaj International, Asstt. CIT Circle-41(1…

Mahesh D.Tekchandani, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(3), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1028/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad29 May 2024AY 2012-13

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रण वष"/Assessment Year: 2012-13 Vs. Mahesh Tekchandani, Income-Tax Officer, 67, Shivalik Bungalows, Ward-3(3)(3), Satellite, Ahmedabad-380015 Ahmedabad Pan : Aespt 5350 A अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri S.N. Divatia, Ar Revenue By : Shri Yogesh Mishra, Sr Dr तारीख/Date Of Hearing : 02.05.2024 सुनवाई क" क" तारीख सुनवाई सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" क" तारीख तारीख /Date Of Pronouncement: 29.05.2024 घोषणा घोषणा घोषणा क" क" तारीख तारीख आदेश/O R D E R आदेश आदेश आदेश Per Siddhartha Nautiyal: This Appeal Has Been Filed By The Assessee Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 20.10.2023, Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2012-13. 2. The Assessee Has Raised The Following Grounds Of Appeal:- “1.1 The Order Passed By U/S.250 Passed On 20.10.2023 By Cit(A)-Nfac Delhi Upholding The Addition Of Rs.28,72,000/- Made By A.O. Is Wholly Illegal, Unlawful & Against The Principles Of Natural Justice. 1.2 The Ld. Cit(A) Has Failed To Appreciate That The First Payment By Cheque Was Made On 03.02.2014 & The Final Purchase Deed Was Executed In Fy 2018-19. But No Evidence Pointed Out By Ao To Prove That The Alleged Cash Payment Was Made During The Previous Year Relevant To A.Y. 2012-13. 2 Mahesh D. Tekchandani Vs. Ito Ay : 2012-13

For Appellant: Shri S.N. Divatia, ARFor Respondent: Shri Yogesh Mishra, Sr DR
Section 132Section 143(3)Section 153ASection 153CSection 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER िनधा"रण वष"/Assessment Year: 2012-13 Vs. Mahesh Tekchandani, Income-Tax Officer, 67, Shivalik Bungalows, Ward-3(3)(3), Satellite, Ahmedabad-380015 Ahmedabad PAN : AESPT 5350 A अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee by…

Dy. Commissioner of Income Tax, Central Circle-2(1), Mumbai vs. Shri Ramesh Kumar Jain, Mumbai

In the result, the appeal by the Revenue is allowed for statistical purposes

ITA 553/MUM/2023[2013-14]Status: DisposedITAT Mumbai07 Aug 2023AY 2013-14

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Akshay JainFor Respondent: Smt. Mahita Nair
Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.553/Mum./2023 (Assessment Year : 2013–14) Dy. Commissioner of Income Tax ……………. Appellant Circle–2(1), Mumbai v/s Shri Ramesh Kumar Jain B–502, Oberoi Skyheight ……………. Respondent Cross Road, Lokhandwala Andheri (West), Mumbai 400 053 PAN – ADIPJ4196P Assessee by : Shri Akshay Jain Revenue by : Smt. Mahita Nair Date of Hearing – 03/08/2023 Date of Order – 07/08/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the Revenue…

DCIT Central Circle-2(1), Mumbai vs. Shri Bishan Jugraj Jain, Mumbai

Appeal is allowed

ITA 271/MUM/2023[2013-14]Status: DisposedITAT Mumbai26 Jul 2023AY 2013-14

Bench: Shri Prashant Maharishi & Shri Kuldip Singhassessment Year: 2013-14

For Appellant: NoneFor Respondent: Shri Ashok Kumar Ambastha, Sr. D.R
Section 143Section 147Section 148Section 153Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2013-14 Dy. Commissioner of Shri Bishan Jugraj Jain, Income Tax, 301/302, Vaastu Park, Central Circle-2(1), Vs. A-Wing, Off-Link Road, Old CGO Building, 804, Malad (W), 8th Floor, M.K. Road, Mumbai – 400 064 Mumbai – 400 020 PAN: AFGPJ7399A (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri Ashok Kumar Ambastha, Sr. D.R. Date of Hearing : 20 . 07 . 2023 Date of Pronouncement : 26 . 07 . 2023 O R D E R Per : Kuldip S…

Deepak Jain, C-Scheme vs. ITO Ward 2(1), Bhagwan Das Road

In the result, appeal of the assessee is allowed

ITA 196/JPR/2021[2013-14]Status: DisposedITAT Jaipur23 Mar 2023AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Smt Monisha Chaudhary (Addl. CIT) a
Section 132Section 142(1)Section 143(2)Section 143(3)Section 148Section 44ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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, AM vk;dj vihy la-@ITA. No. 196/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2013-14 cuke Sh. Deepak Jain ITO D-47, Chomu House C-Scheme Vs. Ward 2(1), Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANPJ 7359 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rohan Sogani (C.A.) jktLo dh vksj ls@ Revenue by : Smt Monisha…

Shri Madho Lal Saini, Jaipur vs. ITO, Ward-2(3), Jaipur

In the result, the appeals of the assessees are allowed

ITA 238/JPR/2020[2007-08]Status: DisposedITAT Jaipur06 Mar 2023AY 2007-08

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev Sogani (CA) &For Respondent: Shri S. Najmi (CIT)
Section 139(1)Section 147Section 148Section 151Section 250Section 54BSection 54FSection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 238/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2007-08. cuke Shri Madho Lal Saini, The Income Tax Officer, Vs. 60, Patel Nagar, Ward No.16, Ward 2(3), Bais Godown Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. CMTPM 9243 C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 728/JP/2019 fu/kZkj.k o"kZ@Assessment Year :…

Wachovia Marketing Pvt. Ltd., Delhi vs. ITO, Ward-27(2), New Delhi

In the result, the appeal of assessee is dismissed

ITA 847/DEL/2020[2011-12]Status: DisposedITAT Delhi31 Aug 2022AY 2011-12

Bench: Shri Anil Chaturvedi

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Om Prakash, Sr. D.R
Section 132Section 132(4)Section 142(1)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER ITA.No.847/Del./2020 Assessment Year 2011-12 Wachovia Marketing Pvt. Income Tax Officer Ltd., Plot No.55, Industrial Ward – 27(2), [vs. Area, Patparganj, New Delhi Delhi – 110 092 PAN : AAACW 9538 L (Appellant) (Respondent) For Assessee : Shri Piyush Kaushik, Adv. For Revenue : Shri Om Prakash, Sr. D.R. Date of Hearing : 16.06.2022 Date of Pronouncement : 31.08.2022 ORDER PER ANIL CHATURVEDI, A.M. This appeal by assessee has been directed against the order of the Ld. Commissioner of Income Tax (Appeal…

DCIT-CC-7(3), Mumbai vs. Shri Majni Karamshi Patel, Mumbai

In the result, the cross objections of the assessee and the appeal filed by the revenue is dismissed

ITA 6128/MUM/2019[2014-15]Status: DisposedITAT Mumbai10 Aug 2022AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyal, Accountat Member Dcit, Cc-7(3) Vs. Shri Manji Karamshi Room No. 655, Patel Aayakar Bhavan, Office No. 1, Patel M.K.Road, Bhavan-29, Vijaywadi, Mumbai.-400020. Dr. Nagindas N Shah Lane Chira Bazar, Mumbai – 400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpp0130D Appellant .. Respondent Co No. 45/Mum/2021 (A.Y: 2014-15) Shri Manji Karamshi Vs. Dcit, Cc-7(3) Patel Room No. 655, Aayakar Office No. 1, Patel Bhavan, Bhuvan-29, Vijaywadi, M.K .Road, Dr. Nagindas N Shah Mumbai-400002. Lane Chira Bazar, Mumbai – 400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpp0130D Appellant .. Respondent

For Appellant: Shri.Rushab Mehta.ARFor Respondent: Shri .T .Shankar.DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTAT MEMBER DCIT, CC-7(3) Vs. Shri Manji Karamshi Room No. 655, Patel Aayakar Bhavan, Office No. 1, Patel M.K.Road, Bhavan-29, Vijaywadi, Mumbai.-400020. Dr. Nagindas N Shah Lane Chira Bazar, Mumbai – 400002. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABPP0130D Appellant .. Respondent CO No. 45/Mum/2021 (A.Y: 2014-15) Shri Manji Karamshi Vs. DCIT, CC-7(3) Patel Room No. 655, Aayakar Office No. 1, Patel Bhavan, Bhuvan-29, Vijaywadi, M.K .Road, Dr. Nagindas N Shah Mumbai-400002. Lane Chira…

Shri Manoj Amar Chand Tailor, Masuda Bijainagar vs. Income Tax Officer, Ward-1, Beawar

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

ITA 910/JPR/2019[2009-10]Status: DisposedITAT Jaipur28 Jun 2022AY 2009-10
For Appellant: Sh. Rajeev Sogani (CA)For Respondent: Ms Savita Bundas (CIT)
Section 147

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 910/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2009-10 cuke Shri Manoj Amar Chand Tailor, ITO Vs. 109, Sabji Mandi, Ward No. Ward- 1, 9,Mausda Bijainagar, Beawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHDPT 3045 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 819/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2009-10 cuke IT…

Income Tax Officer, Ward-1, Beawar vs. Shri Manoj Amar Chand Tailor, Masuda Bijainagar

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

ITA 819/JPR/2019[2009-10]Status: DisposedITAT Jaipur28 Jun 2022AY 2009-10
For Appellant: Sh. Rajeev Sogani (CA)For Respondent: Ms Savita Bundas (CIT)
Section 147

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 910/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2009-10 cuke Shri Manoj Amar Chand Tailor, ITO Vs. 109, Sabji Mandi, Ward No. Ward- 1, 9,Mausda Bijainagar, Beawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHDPT 3045 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 819/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2009-10 cuke IT…

ITO 13 (2)(1), Mumbai vs. M/S Samriddhi Finvest Advisory Services Pvt Ltd, Mumbai

In the result, the Cross Objection of the assessee is partly allowed

ITA 7789/MUM/2019[2010-11]Status: DisposedITAT Mumbai31 May 2022AY 2010-11

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhito-13(2)(1) Vs. M/S Samriddhi Finvest Room No. 147, 1 St Floor, Advisory Services Pvt. Aayakar Bhavan, M.K. Ltd., 2Nd Floor, May Road, Mumbai – 400020 Building, 297/299/301, Princess Sreet, Near Marine Lines Flyover, Mumbai - 400002 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaccd9469K Appellant .. Respondent

For Appellant: k. Shivaram Sr. Adv. &For Respondent: B.K. Bagchi
Section 106Section 132(4)Section 133(6)Section 143Section 148Section 292CSection 69

…ITA No. 7789/Mum/2019, C.O.60/Mum/2021 1 ITO-13(2)(1) Vs. M/s Samriddhi Finvest Advisory Services Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITO-13(2)(1) Vs. M/s Samriddhi Finvest Room No. 147, 1 st Floor, Advisory Services Pvt. Aayakar Bhavan, M.K. Ltd., 2nd Floor, May Road, Mumbai – 400020 Building, 297/299/301, Princess Sreet, Near Marine Lines Flyover, Mumbai - 400002 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AACCD9469K Appellant .. Respondent C.O. 60/Mum/2021 (A.Y. 2010-11) M/s Samriddhi Finves…

Ravi Nirman Nigam Ltd., Mumbai vs. DCIT, Circle 13 (3)(1), Mumbai

In the result, both the appeal filed by the assessee are allowed

ITA 6429/MUM/2019[2010-11]Status: DisposedITAT Mumbai27 Apr 2022AY 2010-11

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Ms. Arati Aggarwal &For Respondent: Shri T. Shankar
Section 143(1)Section 147Section 148Section 153CSection 271D

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA Nos. 6428 & 6429/MUM/2019 (A.Ys: 2011-12 & 2010-11) M/s. Ravi Nirman Nigam Limited v. DCIT – Circle – 13(3)(1) 76, Laxmi Palace, Maturdas Road Room No. 229 Kandivali (W), Mumbai - 400067 Aayakar Bhavan, M.K. Road Mumbai - 400020 PAN: AAACR6729E (Appellant) (Respondent) Assessee by : Ms. Arati Aggarwal & Shri Mahavir Jain Department by : Shri T. Shankar Date of Hearing : 31.03.2022 Date of Pronouncement : 27.04.2022 O R D E R PER S. RIFAUR RAHMAN (AM)…