Kumar Gupta v. CIT

Zila Sahkari Bank Ltd, Jhansi vs. DCIT -2(3)(1), Jhansi

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

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

…78/Mum/2012. (ITAT, Mum). (xi) “CIT vs. Shri Chandrashekhran”, ITA No.61/2009 (Kar). (xii)“Sarita Milind Davare vs. ACIT”, ITA No. 2187/Mum/2014. (xiii)“Meherjee Cassinath Holdings P. Ltd. vs. ACIT”, ITA No.2555/Mum/2012. (xiv) “Rajeev Kumar Gupta vs. CIT”, 123 ITR 907, Allahabad, (HC). I.T.A No. 192/Agra/2017 7 & ITA No.193/Agra/2017 (xv) “Ajay Kumar vs. ITO”, ITA No. 53/Agra/2015. (xvi) “N.N. Subramania Iyer vs. UOI”, 97 ITR 228 (Ker). 9. Per contra, the ld. DR has relied on: “CIT vs. S.V. Angidi Chettiar”, 44 ITR 739 (SC). (a) “Mak Data (P) Ltd. vs. CIT”, Civil Appeal (b) No.9772/2013 (SC). “Gujarat State…

Smt. Garima Mehta, Gwalior vs. I.T.O., Ward-1(2), Gwalior

In the result, the appeal is partly allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

…xv. ‘Manjunath Cotton’. xvi. xvii. ‘B.A.Balasubramanian & Bros and Co.’, 20 Taxman 215 (Mad). xviii. ‘Gujrat Financial Services’. ‘Shyam Biri Works’. xix. ‘Sangam Enterprises’. xx. ‘Harish Hosiery Mart’. xxi. xxii. ‘Dilip Shroff’. xxiii. ‘Rajeev Kumar Gupta’,123 ITR 907 (All). xxiv. ‘Safina Hotels Pvt Ltd’, ITA No 240/2010 (Karn). xxv. ‘Madanlal Kishorilal vs. CIT’,197 CTR 144 (All). I.T.A No. 343/Agra/2013 24 xxvi. ‘M/s Balwantrai & Co. Vs. CIT’, ITA No 41 of 1984 (All). xxvii. ‘M/s Londulal Raghuvir Prasad Vs. CIT’, IT Reference No. 181 of 1991 (All). xxviii. ‘M/s Acid & Chemical Co. vs. CIT’, ITA No 2159 –…

Smt. Sarla Devi, Aligarh vs. ITO Ward 1(1), Aligarh

In the result, the appeal is allowed

Bench: Shri A. D. Jain

…78/Mum/2012. (ITAT, Mum). (xi) “CIT vs. Shri Chandrashekhran”, ITA No.61/2009 (Kar). (xii)“Sarita ACIT”, Milind Davare vs. ITA No. 2187/Mum/2014. (xiii)“Meherjee Cassinath Holdings P. Ltd. vs. ACIT”, ITA No.2555/Mum/2012. (xiv) “Rajeev Kumar Gupta vs. CIT”, 123 ITR 907, (Allahabad). (xv) “Ajay Kumar vs. ITO”, ITA No. 53/Agra/2015. (xvi) “N.N. Subramania Iyer vs. UOI”, 97 ITR 228 (Ker). I.T.A No. 70/Agra/2017 9 (xvii) “Uttam Value Steels Ltd. vs. ACIT”, ITA No.3622 to 3625/Mum/2016. (xviii) “Muninaga Reddy Vs. ACIT”, 396 ITR 398 (Karn). (xix) “Orbit Enterprises Vs. ITO”, ITA Nos. 1596 & 1597/Mum/2014, Order da…

Ms/ Bhole Baba Milk Food Industries, Agra vs. The A.C.I.T., Circle-4(1), Agra

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

…878/Mum/2012. (ITAT, Mum). (xi) “CIT vs. Shri Chandrashekhran”, ITA No.61/2009 (Kar). (xii)“Sarita Milind Davare vs. ACIT”, ITA No. 2187/Mum/2014. (xiii)“MeherjeeCassinath Holdings P. Ltd. vs. ACIT”, ITA No.2555/Mum/2012. (xiv) “Rajeev Kumar Gupta vs. CIT”, 123 ITR 907, Allahabad, (HC). (xv) “Ajay ITO”, Kumar vs. ITA No. 53/Agra/2015.(xvi) “N.N. SubramaniaIyer vs. UOI”, 97 ITR 228 (Ker). I.T.A No. 378/Agra/2014 7 9. Per contra, the ld. DR has relied on: “CIT vs. S.V. AngidiChettiar”, 44 ITR 739 (SC). (a) “Mak Data (P) Ltd. vs. CIT”, Civil Appeal (b) No.9772/2013 (SC). “Gujarat State Financial Services Ltd. vs…

Sh. Sachin Arora, Mathura vs. I.T.O.-3(4), Mathura

In the result, all the appeals are allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

…78/Mum/2012. (ITAT, Mum). (xi) “CIT Chandrashekhran”, vs. Shri ITA No.61/2009 (Kar). (xii)“Sarita Milind Davare vs. ACIT”, ITA No. 2187/Mum/2014. (xiii)“Meherjee Cassinath Holdings P. Ltd. vs. ACIT”, ITA No.2555/Mum/2012. (xiv) “Rajeev Kumar Gupta vs. CIT”, 123 ITR 907, (Allahabad). (xv) “Ajay Kumar vs. ITO”, ITA No. 53/Agra/2015. (xvi) “N.N. Subramania Iyer vs. UOI”, 97 ITR 228 (Ker). (xvii) “Uttam Value Steels Ltd. vs. ACIT”, ITA No.3622 to 3625/Mum/2016. (xviii) “Muninaga Reddy Vs. ACIT”, 396 ITR 398 (Karn). (xix) “Orbit Enterprises Vs. ITO”, ITA Nos. 1596 & 1597/Mum/2014, Order dated 01.09.2017. 9. Per con…