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

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

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

ITA 6428/MUM/2019[2011-12]Status: DisposedITAT Mumbai27 Apr 2022AY 2011-12

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)…

Shri Shish Pal Singh, Jalanhdhar vs. Income Tax Officer, Ward 1(4) Jalandhar

ITA 309/ASR/2017[2008-09]Status: DisposedITAT Amritsar28 Feb 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. Trilochan Singh PS Khalsa, Sr DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 153CSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 309/Asr/2017 Assessment Year: 2008-09 Shish Pal Singh, Vs. Income Tax Officer, S/o Sh. Assa Singh, Ward-1(4), Jalandhar Prop. M/s Imperial Furniture, Nakodar Road, Jalandhar [PAN: ABNPS 8286Q] (Appellant) (Respondent) Appellant by : Sh. J. S. Bhasin, Adv. Respondent by: Sh. Trilochan Singh PS Khalsa, Sr DR Date of Hearing: 14.02.2022 Date of Pronouncement: 28.02.2022 ORDER Per Anikesh Banerjee, JM: The aforesaid appeal has been filed by the asse…

Sambhavanath Infrabuild Farms (Successor to Lodha Construction P. Ltd P. Ltd., Mumbai vs. Asstt. CIT, Central Circle-7(3), Mumbai

ITA 1897/MUM/2020[2011-12]Status: DisposedITAT Mumbai06 Jan 2022AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blesambhavnath Infrabuild & Farms Pvt. Ltd., V. Asst. Cit– Central Circle – 7(3) {Successor To Lodha Construction Pvt. Ltd.,} Room No. 655, 6Th Floor 412, 4Th Floor, 17G Vardhaman Chamber Aayakar Bhavan, M.K. Road Cawasji Patel Road, Horniman Circle Mumbai - 400020 Fort, Mumbai - 400001 Pan: Aalcs1394M (Appellant) (Respondent) Assessee By : Shri Anuj Kisnadwala Department By Shri B.K. Bagchi

For Appellant: Shri Anuj Kisnadwala
Section 147Section 148Section 148(2)Section 153ASection 69D

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Sambhavnath Infrabuild and Farms Pvt. Ltd., v. Asst. CIT– Central Circle – 7(3) {Successor to Lodha Construction Pvt. Ltd.,} Room No. 655, 6th Floor 412, 4th Floor, 17G Vardhaman Chamber Aayakar Bhavan, M.K. Road Cawasji Patel Road, Horniman Circle Mumbai - 400020 Fort, Mumbai - 400001 PAN: AALCS1394M (Appellant) (Respondent) Assessee by : Shri Anuj Kisnadwala Department by Shri B.K. Bagchi Date of Hearing : 16.11.2021 Date of Pronouncement :…

DCIT, CC-1, Jaipur vs. M/S. Dangayach Hotels Private Limited, Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 33/JPR/2020[2011-12]Status: DisposedITAT Jaipur22 Oct 2021AY 2011-12
For Appellant: Shri S.R. Sharma (C.A) &For Respondent: Shri B. K. Gupta (CIT) fu/kZkfjrh dh vksj ls@
Section 132Section 143(2)Section 143(3)Section 148Section 153ASection 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 33/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 cuke Deputy Commissioner of M/s Dangayach Hotels Pvt. Ltd. Vs. Income Tax, C-59, C-Scheme, Jaipur, Central Circle-1, Jaipur Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCC 7176 K vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 03/JP/2020 (Arising out of ITA No. 33/JP/2020) fu/kZkj.k o"kZ@Ass…

ACIT, New Delhi vs. M/S. Maharaji Education Trust, Ghaziabad

The appeal are dismissed

ITA 5138/DEL/2016[2007-08]Status: DisposedITAT Delhi13 Oct 2021AY 2007-08

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Suresh Gupta, C. AFor Respondent: Ms. Paramita M. Biswas[CIT]–
Section 11Section 12ASection 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 68Section 69Section 69C

…go Clearing Agency vs. JCIT 307 ITR 1 (Guj); ii. Rajat Shubra Chatterji v. ACIT (ITA 2430/Del/2015) 47 CCH 0135; iii. ACIT v. Arun Kapur – 140 TTJ 249 (Amritsar); iv. Sangeeta Chhabravs ITO (ITA 1853/Del/2017 Dated 21.04.2017) ; v. G Koteswara Rao vs DCIT 64 Taxmann.com 159 (Viz Bench of ITAT); vi. Shri Navratan Kothari Vs ACIT(ITA 425/JP/2017 Dt 13.12.2017); vii. Sushil Gaur and Shelly Agarwal vs ITO in ITA No.1500& 1501/Del/2017 Dated 08.08.2017 reported in 58 ITR 57 (Del); viii. ITO vs Kamlesh Kumar ITA 86/Agra/2017 Dated:31.08.2018; ix. Girish Chandra Sharma vs ITO ITA987/Del/2018Dt:30.11.2018; x. M/s…

DCIT, Central Circle-2, Jaipur vs. Shri Prakash Chand Kothari, Jaipur

In the result, appeal of the assessee is allowed

ITA 1298/JPR/2019[2011-12]Status: DisposedITAT Jaipur12 Oct 2021AY 2011-12
For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. B. K. Gupta (PCIT)
Section 147Section 148Section 151Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1190/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke Shri Prakash Chand Kothari DCIT, Vs. B-4A, Kothari House, Prithviraj Road, Central Circle-02, C- Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPBK2884R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1298/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke T…

Shri Prakash Chand Kothari, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, appeal of the assessee is allowed

ITA 1190/JPR/2019[2011-12]Status: DisposedITAT Jaipur12 Oct 2021AY 2011-12
For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. B. K. Gupta (PCIT)
Section 147Section 148Section 151Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1190/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke Shri Prakash Chand Kothari DCIT, Vs. B-4A, Kothari House, Prithviraj Road, Central Circle-02, C- Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPBK2884R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1298/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke T…

The DCIT, Central Circle-1(3), Ahmedabad vs. Ganesh Plantations Ltd., Ahmedabad

In the result, appeal of the Revenue as well as cross appeal of the assessee is dismissed

ITA 2295/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad13 Apr 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

For Appellant: Ms. Nupur Shah alongwithFor Respondent: Shri L. P. Jain, Sr.D.R
Section 143Section 143(3)Section 147Section 148Section 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं. / I.T.A. Nos. 2295/Ahd/2018 WITH CROSS OBJECTION No. 146/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2011-12) DCIT Ganesh Plantation Ltd. बनाम/ Central Circle 1(3), Ganesh Corporate House, Vs. Ahmedabad 100 Feet Hebatpur-Thaltej Road, Nr. Sola Bridge, Off. S. G. Highway, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACG7004R (Appellant / Respondent) (Respondent / C…

Ganesh Plantations Ltd., Ahmedabad vs. The DCIT, Central Circle-1(3), Ahmedabad

In the result, appeal of the Revenue as well as cross appeal of the assessee is dismissed

ITA 2200/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad13 Apr 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

For Appellant: Ms. Nupur Shah alongwithFor Respondent: Shri L. P. Jain, Sr.D.R
Section 143Section 143(3)Section 147Section 148Section 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं. / I.T.A. Nos. 2295/Ahd/2018 WITH CROSS OBJECTION No. 146/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2011-12) DCIT Ganesh Plantation Ltd. बनाम/ Central Circle 1(3), Ganesh Corporate House, Vs. Ahmedabad 100 Feet Hebatpur-Thaltej Road, Nr. Sola Bridge, Off. S. G. Highway, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACG7004R (Appellant / Respondent) (Respondent / C…

M/S. Sumer Builders Private Limited, Mumbai vs. DCIT-Central Circle-5(3), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 580/MUM/2019[2011-12]Status: DisposedITAT Mumbai08 Jan 2021AY 2011-12

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2011-12 M/S. Sumer Builders Pvt. The Dy. Commissioner Of Ltd., Income Tax, 220, Commerce House, Central Circle – 5(3), 140, Nagindas Master (Erstwhile The Assistant Road, Commissioner Of Income Vs. Fort, Mumbai – 400 023 Tax, Central Circle-36, Pan: Aaacs7947P Mumbai), 1906, 19Th Floor, Air India Building, Nariman Point, Mumbai - 400021 (Appellant) (Respondent) Present For: Assessee By : Shri Nishit Gandhi, A.R. Revenue By : Shri T.S. Khalsa, D.R. Date Of Hearing : 25.11.2020 Date Of Pronouncement : 08.01.2021 O R D E R

For Appellant: Shri Nishit Gandhi, A.RFor Respondent: Shri T.S. Khalsa, D.R
Section 139Section 143(3)Section 147Section 148Section 149Section 151Section 153Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2011-12 M/s. Sumer Builders Pvt. The Dy. Commissioner of Ltd., Income Tax, 220, Commerce House, Central Circle – 5(3), 140, Nagindas Master (Erstwhile The Assistant Road, Commissioner of Income Vs. Fort, Mumbai – 400 023 Tax, Central Circle-36, PAN: AAACS7947P Mumbai), 1906, 19th Floor, Air India Building, Nariman Point, Mumbai - 400021 (Appellant) (Respondent) Present for: Assessee by : Shri Nishit Gandhi, A.R. Revenue by : Shri T.S. Khalsa, D.R. Date…

M/S. Annapurneshwari Investments, Bangalore vs. The Deputy Commissioner of Income Tax, Circle- 2(2), Bangalore

In the result, the appeal of the assessee in ITA No

ITA 589/BANG/2020[2005-06]Status: DisposedITAT Bangalore16 Oct 2020AY 2005-06

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shree Muzaffar Hussain, CIT DR
Section 153Section 154Section 234BSection 68

…n pages 103 to 111 of ITA No. 212 & 589/Bang/2020 Page 9 of 18 Paper Book – 2. She pointed out that in Para 6 of this tribunal order, the tribunal has reproduced paras 1 to 14 of another tribunal order rendered in the case of G. Koteswara Rao vs. DCIT (2015) 64 Taxmann.com 159 and in para 14 thereof, it is noted by the tribunal that in that case also, the AO reopened the assessment based on a search conducted in a third party case as in the present case. She pointed out that in that case in the same para, it is noted by the tribunal that the AO formed the opinion based on the statement recorded from the assessee…

M/S. Annapurneshwari Investments, Bangalore vs. The Deputy Commissioner of Income Tax, Circle- 2(2), Bangalore

In the result, the appeal of the assessee in ITA No

ITA 212/BANG/2020[2005-06]Status: DisposedITAT Bangalore16 Oct 2020AY 2005-06

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shree Muzaffar Hussain, CIT DR
Section 153Section 154Section 234BSection 68

…n pages 103 to 111 of ITA No. 212 & 589/Bang/2020 Page 9 of 18 Paper Book – 2. She pointed out that in Para 6 of this tribunal order, the tribunal has reproduced paras 1 to 14 of another tribunal order rendered in the case of G. Koteswara Rao vs. DCIT (2015) 64 Taxmann.com 159 and in para 14 thereof, it is noted by the tribunal that in that case also, the AO reopened the assessment based on a search conducted in a third party case as in the present case. She pointed out that in that case in the same para, it is noted by the tribunal that the AO formed the opinion based on the statement recorded from the assessee…

Abhishek Dhanotia, Indore vs. Income Tax Officer- 3(1), Indore

ITA 655/IND/2018[2010-11]Status: DisposedITAT Indore09 Sept 2020AY 2010-11

Bench: Shri Kul Bharatassessment Year: 2010-11

Section 1Section 131Section 143(3)Section 148Section 234ASection 69

…[ITA No.655/Ind/2018] [Abhishek Dhanotia ] IN THE INCOME TAX APPELLATE TRIBUNAL INDORE SMC BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year: 2010-11 Shri Abhishek Dhanotia ITO-3(1) FH-441, Scheme No.54, Indore बनाम/ Vijay Nagar, Indore Vs. (Appellant) (Revenue) P.A. No.AJOPD1011H Appellant by Shri Girish Agrawal & Nisha Lahoti, CAs Respondent by Shri Ashish Porwal, Sr. DR Date of Hearing: 07.07.2020 Date of Pronouncement: 09.09.2020 आदेश / O R D E R This appeal by the assessee is directed against order of the Commissioner of Income Tax Appeals [CIT(A)]-I, Indore dated 10.05.2018 perta…

Adarsh Agrawal, Delhi vs. ITO, Ward-61(1), New Delhi

In the result, appeal of Assessee allowed

ITA 777/DEL/2019[2010-11]Status: DisposedITAT Delhi14 Jan 2020AY 2010-11

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Deepesh Jain, C.A. And Shri Arpit Goel, C.AFor Respondent: Shri Ved Prakash Mishra, Sr. DR
Section 132Section 147Section 148Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.No.777/Del./2019 Assessment Year 2010-2011 The Income Tax Officer, Shri Adarsh Agrawal, Ward-61(1), Room vs., N-57, Naveen Shahdra, No.2007, 20th Floor, E-2 Block, Civic Centre, Delhi. JLN Marg, PAN AACPA1775E New Delhi - 110002 (Appellant) (Respondent) Shri Ashwani Kumar, C.A. Shri Rohit Jain, Advocate, For Assessee : Shri Deepesh Jain, C.A. And Shri Arpit Goel, C.A. For Revenue : Shri Ved Prakash Mishra, Sr. DR Date of Hearing : 08.01.2020 Date of Pronouncement…

Shri Mohan Thakur, Mumbai vs. A.C.I.T. Cent. Cir. 8(4), Mumbai

In the result, the appeal of the assessee is hereby ordered to be allowed

ITA 7413/MUM/2017[2008-09]Status: DisposedITAT Mumbai09 Jan 2020AY 2008-09

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.7413 /Mum/2017 (ननधधारण वर्ा / Assessment Years: 2008-09) बनधम/ Shri Mohan Thakur Acit, Central Circle-8(4) 6Th Floor Aayakar Bhavan, 4, Flora Vila, 35, St. Vs. M.K. Road, Mumbai- Andrews Road, Bandra 400020. (W), Mumbai-400050. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. :Aaapt2966N (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri Durga Dutt/ Akhtar H. Ansari (Dr) Assessee By: Dr. K. Shivaram सुनवाई की तारीख / Date Of Hearing: 15/11.2019 घोषणा की तारीख /Date Of Pronouncement: 09/01/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 30.10.2017 Passed By The Commissioner Of Income Tax (Appeals)-50, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2008- 09. 2. The Assessee Has Raised The Following Grounds Of Appeal: - “The Learned Cit(A) Erred In Upholding The Validity Of Notice U/S 148 Where The Proceedings U/S 153C Had Already Been Initiated Which Were Dropped & Immediately The Reassessment Proceedings Had Been Initiated Without Any Fresh Material On Record & Hence Reopening Is Void- Ab - Initio Merit : Addition Of Rs.237.00.000/- Based On Entries In Diary Of Third Person: 2. No Addition Can Be Made Based On Entries Found In The Books In Third Party'S Premises Since No Search U/S 132 Had Taken Place On The Assessee & Hence S.132(4A) Would Not Be Applicable To The Present Facts Of The Case. In View Of The Same The Entire Addition May Be Deleted.

For Appellant: Dr. K. ShivaramFor Respondent: Shri Durga Dutt/ Akhtar H
Section 132Section 143(2)Section 143(3)Section 148Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.7413 /Mum/2017 (ननधधारण वर्ा / Assessment Years: 2008-09) बनधम/ Shri Mohan Thakur ACIT, Central Circle-8(4) 6th Floor Aayakar Bhavan, 4, Flora Vila, 35, St. Vs. M.K. Road, Mumbai- Andrews Road, Bandra 400020. (W), Mumbai-400050. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. :AAAPT2966N (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri Durga Dutt/ Akhtar H. Ansari (DR) Assessee by: Dr. K. Shivaram सुनवाई की तारीख / Date of Hearing: 15/11.2019 घोषणा की तारीख /Date of Prono…

Sri. Ashok Kumar Garg, Bangalore vs. Income Tax Officer, Ward- 1(3)(4), Bangalore

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

ITA 1151/BANG/2019[2009-10]Status: DisposedITAT Bangalore11 Oct 2019AY 2009-10

Bench: Shri Arun Kumar Garodiaassessment Year : 2009-10 Shri Ashok Kumar Garg, #T-4, 8Th Main Road, 13Th Cross, The Income Tax Officer, Galaxy Eternity Apartments, Vs. Ward – 1 [3] [4], Malleshwaram, Bangalore. Bangalore – 560 003. Pan: Agcpg0607P Appellant Respondent Assessee By : Shri V. Chandrasekhar, Advocate : Shri Ganesh R. Ghale, Standing Revenue By Counsel For Dept. Date Of Hearing : 26.09.2019 Date Of Pronouncement : 11.10.2019

For Appellant: Shri V. Chandrasekhar, Advocate
Section 143Section 147Section 148Section 153CSection 234Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER Assessment Year : 2009-10 Shri Ashok Kumar Garg, #T-4, 8th Main Road, 13th Cross, The Income Tax Officer, Galaxy Eternity Apartments, Vs. Ward – 1 [3] [4], Malleshwaram, Bangalore. Bangalore – 560 003. PAN: AGCPG0607P APPELLANT RESPONDENT Assessee by : Shri V. Chandrasekhar, Advocate : Shri Ganesh R. Ghale, Standing Revenue by Counsel for Dept. Date of hearing : 26.09.2019 Date of Pronouncement : 11.10.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the assessee which i…

Avinash Suryadevara, Hyderabad vs. DCIT, Central Circle-2(4), Hyderabad

ITA 498/HYD/2017[2009-10]Status: DisposedITAT Hyderabad09 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.V. Chalamaiah, ARFor Respondent: Shri Satya Prashant Pinisetty, DR
Section 143(3)Section 147Section 148Section 153BSection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 496/Hyd/17 2007-08 Sri Suryadevara The Dy. Avinash, Commissioner of 497/Hyd/17 2008-09 HYDERABAD Income Tax, [PAN: BIWPS6977B] Central Circle-2(4), HYDERABAD 498/Hyd/17 2009-10 For Assessee : Shri K.V. Chalamaiah, AR For Revenue : Shri Satya Prashant Pinisetty, DR Date of Hearing : 01-08-2019 Date of Pronouncement : 09-08-2019 O R D E R PER S. RIFAUR RAHMAN, A.M. : These appeals filed by the assessee are directed aga…

Avinash Suryadevara, Hyderabad vs. DCIT, Central Circle-2(4), Hyderabad

ITA 497/HYD/2017[2008-09]Status: DisposedITAT Hyderabad09 Aug 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.V. Chalamaiah, ARFor Respondent: Shri Satya Prashant Pinisetty, DR
Section 143(3)Section 147Section 148Section 153BSection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 496/Hyd/17 2007-08 Sri Suryadevara The Dy. Avinash, Commissioner of 497/Hyd/17 2008-09 HYDERABAD Income Tax, [PAN: BIWPS6977B] Central Circle-2(4), HYDERABAD 498/Hyd/17 2009-10 For Assessee : Shri K.V. Chalamaiah, AR For Revenue : Shri Satya Prashant Pinisetty, DR Date of Hearing : 01-08-2019 Date of Pronouncement : 09-08-2019 O R D E R PER S. RIFAUR RAHMAN, A.M. : These appeals filed by the assessee are directed aga…

Avinash Suryadevara, Hyderabad vs. DCIT, Central Circle-2(4), Hyderabad

ITA 496/HYD/2017[2007-08]Status: DisposedITAT Hyderabad09 Aug 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.V. Chalamaiah, ARFor Respondent: Shri Satya Prashant Pinisetty, DR
Section 143(3)Section 147Section 148Section 153BSection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 496/Hyd/17 2007-08 Sri Suryadevara The Dy. Avinash, Commissioner of 497/Hyd/17 2008-09 HYDERABAD Income Tax, [PAN: BIWPS6977B] Central Circle-2(4), HYDERABAD 498/Hyd/17 2009-10 For Assessee : Shri K.V. Chalamaiah, AR For Revenue : Shri Satya Prashant Pinisetty, DR Date of Hearing : 01-08-2019 Date of Pronouncement : 09-08-2019 O R D E R PER S. RIFAUR RAHMAN, A.M. : These appeals filed by the assessee are directed aga…

Batta Eshwaramma, R.R.Dist vs. Income Tax Officer, Ward-8(1), Hyderabad

In the result, all the appeals of the assessees are allowed and appeal of revenue are dismissed

ITA 1696/HYD/2017[2008-09]Status: DisposedITAT Hyderabad29 Nov 2018AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.C. DevdasFor Respondent: Date of hearing
Section 132Section 143(3)Section 147Section 148Section 153CSection 55(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER S. ITA No. AY Appellant Respondent No. 1 1695/H/17 2008-09 Batta Yadamma, Income-tax Officer, R.R. District Ward – 8(1), Hyderabad PAN – ARYPB 9407 B 2 1696/H/17 2008-09 Batta Eshwaramma, R.R. -do District PAN – CDCPB 9153J 3 1697/H/17 2008-09 Batta Jangaiah, -do- R.R. District PAN – AHSPB 3381 Q 4 1698/H/17 2008-09 Batta Rajkumar, -do- R.R. District PAN – BCEPB 1672 G 5 1702/H/17 2008-09 Income-tax Officer, Batta Yadamma, Ward – 8(1), Hyderabad R.R. D…