What is Lakshmibai S. Patel v. CIT authority for?

Authorities must provide the assessee with an opportunity to rebut sworn statements relied upon during assessment proceedings. Failure to do so denies the assessee a fair opportunity to prove their case, rendering additions invalid.

How many judgments cite Lakshmibai S. Patel v. CIT?

25 judgments on BharatTax cite Lakshmibai S. Patel v. CIT (174 Taxmann 206), spanning 2015 to 2025.

Lakshmibai S. Patel v. CIT (174 Taxmann 206)

PRADEEP KUMAR DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE 2, JAIPUR

In the result the appeal of the assessee is allowed and that\nrevenue stands dismissed

ITA 1192/JPR/2024[2017-18]Status: DisposedITAT Jaipur12 Mar 2025AY 2017-18

For Appellant: Shri Parth Patni, C.AFor Respondent: Mrs. Swapnil Parihar, JCIT-DR

Section 153CSection 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nJAIPUR BENCHES,”B” JAIPUR\nMkWa- ,l-lhrky{eh] U;kf;d lnL; ,o a Jh jkBkMs deys'k t;UrHkkbZ] ys[kk lnL; ds le{k\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nvk;dj vihy la-@ITA. No. 1149/JPR/2024\nfu/k Zkj.k o"kZ@Assessment Year : 2017-18\nThe ITO\nWard-1(4),\nJaipur\ncuke\nVs.\nShri Pradeep Kumar Dusad\nR-1. Behind Motor Aids Petrol Pump,\nJhotwara Road, Shashtri Nagar, Jaiapur.\nLFkk;h y s[kk la-@thvkbZvkj la-@PAN/GIR No.: ABLPD4678H\nvihykFkhZ@Appellant izR;Fkh Z@Respondent\nvk;dj vihy l…

INCOME-TAX OFFICER, WARD-1(4), JAIPUR, JAIPUR vs. SHRI PRADEEP KUMAR DUSAD, JAIPUR

In the result the appeal of the assessee is allowed and that\nrevenue stands dismissed

ITA 1149/JPR/2024[2017-18]Status: DisposedITAT Jaipur12 Mar 2025AY 2017-18

For Appellant: Shri Parth Patni, C.AFor Respondent: Mrs. Swapnil Parihar, JCIT-DR

Section 153CSection 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nJAIPUR BENCHES,”B” JAIPUR\nMkWa- ,l-lhrky{eh] U;kf;d lnL; ,o a Jh jkBkMs deys'k t;UrHkkbZ] ys[kk lnL; ds le{k\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\n\nvk;dj vihy la-@ITA. No. 1149/JPR/2024\nfu/k Zkj.k o"kZ@Assessment Year : 2017-18\nThe ITO\nWard-1(4),\nJaipur\ncuke Vs.\nShri Pradeep Kumar Dusad\nR-1. Behind Motor Aids Petrol Pump,\nJhotwara Road, Shashtri Nagar, Jaiapur.\nLFkk;h y s[kk la-@thvkbZvkj la-@PAN/GIR No.: ABLPD4678H\nvihykFkhZ@Appellant izR;Fkh Z@Respondent\n\nvk;dj vih…

NIRAV CHANDRAKANTBHAI BHALANI,BHAVNAGAR vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

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

ITA 1041/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad06 Aug 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 1041/Ahd/2024 "नधा"रण वष" /Assessment Year :2016-17 Nirav Chandrakantbhai The Pr.Cit,Ahmedabad-1 Bhalani बनाम/ Ahmedabad-380 015 Plot No.9, Vibhapark Society V/S. Adhewada, Bhavnagar Bhavnagar – 364 002 (Gujarat) "थायी लेखा सं./Pan: Bcipb 8197 E (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Mehul K. Patel, Ar Revenue By : Shri Kamlesh Makwana, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 29/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 06/08/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee As Against The Order Dated 27/03/2024 Passed By The Principal Commissioner Of Income Tax, Ahmedabad-1 [Hereinafter Referred To As “The Ld.Pcit” In Short] In Exercise Of His Revisionary Jurisdiction Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act” In Short) For The Assessment Year (Ay) 2016-17. Nirav Chandrakantbhai Bhalani Vs. The Pcit Asst. Year : 2016-17

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR

Section 142(1)Section 144Section 147Section 148Section 263Section 68

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ “सी“, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD "ी "स"धाथ" नौ"टयाल, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No. 1041/Ahd/2024 "नधा"रण वष" /Assessment Year :2016-17 Nirav Chandrakantbhai The Pr.CIT,Ahmedabad-1 Bhalani बनाम/ Ahmedabad-380 015 Plot No.9, Vibhapark Society v/s. A…

I.T.O. - 23(1)(5), MUMBAI vs. GRACE DEVELOPMENT ASSOCIATES , MUMBAI

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

ITA 712/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Mar 2023AY 2013-14

Bench: Shri Baskaran Br & Shir Pavan Kumar Gadaleito – 23(1)(5) Vs. M/S Grace Development Room.No.113,1St Floor Associates Matru Mandir, 101, B-Wing, Landmark Tardeo Road, Building, 1St Floor, 150 Mumbai – 400 007 Pali Road, Nr. Hdfc Bank, Bandra (W), Mumbai – 400050. Pan/Gir No. : Aahfg5648M Appellant .. Respondent Appellant By : Ms.Neeraja Sarma.Dr Respondent By : Mr.Devendra Jain.Ar Date Of Hearing 09.02.2023 Date Of Pronouncement 16.03.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) -32, Mumbai Passed U/S 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Ms.Neeraja Sarma.DRFor Respondent: Mr.Devendra Jain.AR

Section 142(1)Section 143(1)Section 143(2)Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER ITO – 23(1)(5) Vs. M/s Grace Development Room.No.113,1st floor Associates Matru Mandir, 101, B-Wing, Landmark Tardeo Road, Building, 1st Floor, 150 Mumbai – 400 007 Pali Road, Nr. HDFC Bank, Bandra (W), Mumbai – 400050. PAN/GIR No. : AAHFG5648M Appellant .. Respondent Appellant by : Ms.Neeraja Sarma.DR Respondent by : Mr.Devendra Jain.AR Date of Hearing 09.02.2023 Date of Pronouncement 16.03.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the appea…

THE DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(1), MUMBAI vs. M/S HI-TECH ENGINEERS , MUMBAI

In the result, both revenue’s appeal and CO of the assessee are dismissed

ITA 2712/MUM/2022[2018-19]Status: DisposedITAT Mumbai27 Feb 2023AY 2018-19

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.2712/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) Dcit, Central Circle-5(1) बिधम/ M/S. Hi-Tech Engineers Room No. 1928, 19Th Floor, Room No. 3, 4Th Floor, Vs. Air India Building, Nariman 477/479 Maulana Azad Point, 400021. Road, Gole Deval, Mumbai-400004. Cross Objection No. 09/Mum/2023 Arising Out Of I.T.A. No.2712/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) M/S. Hi-Tech Engineers बिधम/ Dcit, Central Circle-5(1) Room No. 3, 4Th Floor, Room No. 1928, 19Th Vs. 477/479 Maulana Azad Floor, Air India Building, Road, Gole Deval, Mumbai- Nariman Point, 400021. 400004. आयकर अपील सं/ I.T.A. No.2713/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2019-20) Dcit, Central Circle-5(1) बिधम/ M/S. Hi-Tech Engineers Room No. 1928, 19Th Floor, Room No. 3, 4Th Floor, Vs. Air India Building, Nariman 477/479 Maulana Azad Point, 400021. Road, Gole Deval, Mumbai-400004. Cross Objection No. 08/Mum/2023 Arising Out Of I.T.A. No.2713/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2019-20) M/S. Hi-Tech Engineers बिधम/ Dcit, Central Circle-5(1) Room No. 3, 4Th Floor, Room No. 1928, 19Th Vs. 477/479 Maulana Azad Floor, Air India Building, Road, Gole Deval, Mumbai- Nariman Point, 400021. 400004. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaafh0253L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) C.O. 8 & 9 /Mum/2023 A.Ys. 2018-19 & 2019-20 M/S. Hi-Tech Engineers

For Appellant: Shri Bhupendra Shah a/w MsFor Respondent: Shri Nimesh Yadav (DR)

Section 132Section 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.2712/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) DCIT, Central Circle-5(1) बिधम/ M/s. Hi-Tech Engineers Room No. 1928, 19th Floor, Room No. 3, 4th Floor, Vs. Air India Building, Nariman 477/479 Maulana Azad Point, 400021. Road, Gole Deval, Mumbai-400004. Cross Objection No. 09/Mum/2023 Arising out of I.T.A. No.2712/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) M/s. Hi-Tech Engineers बिधम/ DCIT, Central Circle-5(1) Room No. 3, 4th Floor, Room No. 1928, 19th Vs. 477/4…

THE ITO, WARD-1(3)(4), AHMEDABAD vs. SHRI NILESHKUMAR DASHRATHBHAI PATEL, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 55/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad16 Aug 2022AY 2014-15

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Deelip Kumar, Sr. D.RFor Respondent: Shri Anil Kshatriya, A.R

Section 10(38)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.55/AHD/2020 "नधा"रण वष"/Asstt. Year: 2014-2015 I.T.O., Shri Nileshkumar Dashratbhai Patel, Ward-1(3)(4), Vs. Bandharano Khancho, Ahmedabad. Khancho, Opp. Ghanchini Pole, M.G. Haveli Road, Manekchowk, Ahmedabad. PAN: ALJPP2278D (Applicant) (Respondent) Revenue by : Shri Anil Kshatriya, A.R Assessee by : Shri Deelip Kumar, Sr. D.R सुनवाई क" तार"ख/Date of Hearing : 14/06/2022 घोषणा क" तार"ख /Date of Pronouncemen…

M/S.NEMINATH MUMBAI SHELTER,MUMBAI vs. DCIT, CENTRAL CIRCLE-1(3), MUMBAI

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 2554/MUM/2018[2009-10]Status: DisposedITAT Mumbai07 Jun 2021AY 2009-10

Bench: Shri M. Balaganesh & Shri Ravish Soodita No(S). 2554, 2885, 2952, 3526 & 3527/Mum/2018 (Assessment Year(S): 2009-10 To 2011-12, 2013-14 & 2014-15) Neminath Mumbai Shelter Dcit, Central Circle-1(3), Mumbai 101/102, Kalpak Apartment, Pratishtha Bhavan, Old Cgo Bldg, Road No. 16, Sidharth Nagar, M.K Road, Mumbai – 400 020 Vs. Goregaon (W), Mumbai – 400 062

For Appellant: Ms. Ritu Kamal Kishore, A.RFor Respondent: S/shri G.N Makwana & Sushil Kumar

Section 143(3)Section 147Section 148Section 68Section 69C

…Neminath Mumbai Shelter vs. DCIT, Central Circle-1(3), Mumbai ITA Nos. 2554, 2885, 2952, 3526 & 3527/Mum/2018 A.Ys 2009-10,2010-11, 2011-12, 2013-14 & 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Before Shri M. Balaganesh, Accountant Member and Shri Ravish Sood, Judicial Member ITA No(s). 2554, 2885, 2952, 3526 & 3527/Mum/2018 (Assessment Year(s): 2009-10 to 2011-12, 2013-14 & 2014-15) Neminath Mumbai Shelter DCIT, Central Circle-1(3), Mumbai 101/102, Kalpak Apartment, Pratishtha Bhavan, Old CGO Bldg, Road No. 16, Sidharth Nagar, M.K Road, Mumbai – 400 020 Vs. Goregaon (W), Mumbai – 400 062…

DCIT, NEW DELHI vs. M/S. GTM BUILDERS & PROMOTERS PVT. LTD., NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 3982/DEL/2015[2009-10]Status: DisposedITAT Delhi08 Feb 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 3982/Del/2015 : Asstt. Year : 2009-10 Acit, Vs M/S Gtm Builders & Promoters Pvt. Circle-10(2), Ltd., G-5, Pushkar Enclave, Outer New Delhi Ring Road, Pachim Vihar, New Delhi-110063 (Appellant) (Respondent) Pan No. Aaccg2761R

For Appellant: Sh. K. Sampath, AdvFor Respondent: Ms. Sunita Singh, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 3982/Del/2015 : Asstt. Year : 2009-10 ACIT, Vs M/s GTM Builders & Promoters Pvt. Circle-10(2), Ltd., G-5, Pushkar Enclave, Outer New Delhi Ring Road, Pachim Vihar, New Delhi-110063 (APPELLANT) (RESPONDENT) PAN No. AACCG2761R Assessee by : Sh. K. Sampath, Adv. Revenue by : Ms. Sunita Singh, CIT DR Date of Hearing: 13.01.2021 Date of Pronouncement: 08.02.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has bee…

ACIT, SANGRUR vs. M/S AGGARSAIN FIBRES LTD., SAMANA

In the result, appeal of the Department is allowed for statistical purposes

ITA 829/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh27 Feb 2020AY 2011-12

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Arvind Sudarshan, Sr. DR

Section 143(1)Section 145(3)

…Pankaj Deep was taken behind our back and we were not alowed to cross examine him. As such no adverse inference should be drawn from the statement. We draw support from the folowing cases. • (2008) ITR Taxmann 440ACIT vs. Geetanjali Education Society • (2008) 174 Taxmann 206 Late Laxman Bhai S. Pate/ Vs CTT • (1981) 127ITR 816 (P&H) CTT Vs. Shaom Lai It may not be out of place to mention here that burning grade cotton waste was sold to Cheeka Solvent (P) Ltd. for Rs. 0.70 per Kg. The company has not claimed any specific losses against sale of Cotton waste, as there can not be any direct losses. The Cotton waste…

SRI JAGDISH PRASAD SHARMA,NEW DELHI vs. ITO, GHAZIABAD

The appeal of the assessee is dismissed

ITA 104/DEL/2015[2009-10]Status: DisposedITAT Delhi13 Jan 2020AY 2009-10

Bench: Shri Prashant Maharishi & Shri K.N.Charysri Jagdish Prasad Sharma, Vs. Ito, C/O. Mr. Sandeep Bhatnagar, Ward-1(3), Flat No. 12, 2Nd Floor, Sheel Tara Ghaziabad House, 4866/24, Ansari Road, Darya Ganj, New Delhi Pan: Azpps2130R (Appellant) (Respondent)

For Appellant: Ms. Timsi Sharma, CAFor Respondent: Ms. Rakhi Vimal, Sr. DR

Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC +C”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER Sri Jagdish Prasad Sharma, Vs. ITO, C/o. Mr. Sandeep Bhatnagar, Ward-1(3), Flat No. 12, 2nd Floor, Sheel Tara Ghaziabad House, 4866/24, Ansari Road, Darya Ganj, New Delhi PAN: AZPPS2130R (Appellant) (Respondent) Assessee by : Ms. Timsi Sharma, CA Revenue by: Ms. Rakhi Vimal, Sr. DR Date of Hearing 14/10/2019 Date of pronouncement 13/01/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT(A), Ghaziaba…

M/S. SPAN FOUNDATION PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

ITA 2521/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)

Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A. T VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं/.ITA No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/s. Garg Brothers Pvt. Ltd. Vs. DCIT, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.PAN/GIR No. : AAACG 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.ITA No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/s. Cliff TreximPvt. Ltd. Vs. DCIT, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkat…

M/S. CLIFF TREXIM PVT. LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

ITA 2520/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)

Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A. T VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं/.ITA No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/s. Garg Brothers Pvt. Ltd. Vs. DCIT, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.PAN/GIR No. : AAACG 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.ITA No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/s. Cliff TreximPvt. Ltd. Vs. DCIT, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkat…

M/S. GARG BROTHERS PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

ITA 2519/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)

Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A. T VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं/.ITA No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/s. Garg Brothers Pvt. Ltd. Vs. DCIT, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.PAN/GIR No. : AAACG 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.ITA No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/s. Cliff TreximPvt. Ltd. Vs. DCIT, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkat…

M/S CBR CONSTRUCTIONS,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result, the appeal filed by the assessee is allowed in the terms indicated above

ITA 1575/BANG/2014[2009-10]Status: DisposedITAT Bangalore20 Dec 2017AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodiaassessment Year :2009-10

For Appellant: Shri A. Shankar, AdvocateFor Respondent: Shri B.R. Ramesh, JCIT (DR)

Section 234B

…ed by the learned CIT(A); 1. Andaman Timber Industries in CA No.4228 of 2006, pronounced on 02nd September 2015, reported in 62 Taxmann.com 3 and in 52 GST 355. 2. Geethanjali Education Society (2008) 174 Taxmann 440 (Raj -HC) 3. Laxmanbhai S Patel V CIT 2008 174 Taxmann 206 (Guj -HC) "Veracity of genuineness must be tested at the touch stone of evidence and not otherwise" "The sworn statement which was relied upon by the authorities must have been provided to the assessee and he must have been provided an opportunity to rebut the sworn statements and not doing so had denied the assessee an opportunity to prove h…

HEERALAL MEGHRAJ DOSHI,MUMBAI vs. ASST CIT 18(2), MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 3015/MUM/2015[2009-10]Status: DisposedITAT Mumbai15 Feb 2017AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133(6)Section 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Before Shri B.R. Baskaran (AM) & Shri Amit Shukla (JM) I.T.A. No. 3015/Mum/2015 (Assessment Year 2009-10) I.T.A. No. 3016/Mum/2015 (Assessment Year 2010-11) M/s. Heeralal Meghraj Doshi Vs. ACIT Circle-18(2) Office No. 101 115, Piramal 1st Floor Chambers Prathamesh Apartments 1st Floor Old College Road, Dadar Lalbaug Mumbai-400 028. Mumbai-400012. (Appellant) (Respondent) I.T.A. No. 3502/Mum/2015 (Assessment Year 2009-10) I.T.A. No. 3503/Mum/2015 (Assessment Year 2010-11) I.T.A. No. 909/Mum/2015 (Assessment Year 2011-12) ACIT Circle-21(1) Vs. M/s. Heer…

SHREEPATI COMPUTER CENTRE,MUUMBAI vs. ACIT CEN CIR-9, MUMBAI

In the result, the appeal of the assessee is allowed as above

ITA 892/MUM/2009[2003-2004]Status: DisposedITAT Mumbai18 Aug 2016AY 2003-2004

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

For Appellant: Mr. Arvind Sinde, A.RFor Respondent: Mr. Manju Nathaswami

Section 10ASection 132(1)Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH, MUMBAI BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER. ITA. Nos. 1481, 1527, 1528 & 1402/Mum/2009 (Assessment Year: 2000-01 to 2003-04) Asstt. Commissioner of Income Tax Central Circle – 9, Old CGO, Mumbai Appellant Vs. M/s. Shreepati Computer Centre, 7/8, Raghavji Bldg., 15/17, Raghavji Road, Gawalia Tank, Mumbai 400 036 Respondent & ITA. Nos. 889 to 892/Mum/2009 (Assessment Year: 2000-01 to 2003-04) M/s. Shreepati Computer Centre, 4th Floor, Building “A”, Shreepati Arcade, Nana Chowk, A. K. Marg, Mumb…

SHREEPATI COMPUTER CENTRE,MUUMBAI vs. ACIT CEN CIR-9, MUMBAI

In the result, the appeal of the assessee is allowed as above

ITA 891/MUM/2009[2002-2003]Status: DisposedITAT Mumbai18 Aug 2016AY 2002-2003

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

For Appellant: Mr. Arvind Sinde, A.RFor Respondent: Mr. Manju Nathaswami

Section 10ASection 132(1)Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH, MUMBAI BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER. ITA. Nos. 1481, 1527, 1528 & 1402/Mum/2009 (Assessment Year: 2000-01 to 2003-04) Asstt. Commissioner of Income Tax Central Circle – 9, Old CGO, Mumbai Appellant Vs. M/s. Shreepati Computer Centre, 7/8, Raghavji Bldg., 15/17, Raghavji Road, Gawalia Tank, Mumbai 400 036 Respondent & ITA. Nos. 889 to 892/Mum/2009 (Assessment Year: 2000-01 to 2003-04) M/s. Shreepati Computer Centre, 4th Floor, Building “A”, Shreepati Arcade, Nana Chowk, A. K. Marg, Mumb…

SHREEPATI COMPUTER CENTRE,MUUMBAI vs. ACIT CEN CIR-9, MUMBAI

In the result, the appeal of the assessee is allowed as above

ITA 890/MUM/2009[2001-2002]Status: DisposedITAT Mumbai18 Aug 2016AY 2001-2002

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

For Appellant: Mr. Arvind Sinde, A.RFor Respondent: Mr. Manju Nathaswami

Section 10ASection 132(1)Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH, MUMBAI BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER. ITA. Nos. 1481, 1527, 1528 & 1402/Mum/2009 (Assessment Year: 2000-01 to 2003-04) Asstt. Commissioner of Income Tax Central Circle – 9, Old CGO, Mumbai Appellant Vs. M/s. Shreepati Computer Centre, 7/8, Raghavji Bldg., 15/17, Raghavji Road, Gawalia Tank, Mumbai 400 036 Respondent & ITA. Nos. 889 to 892/Mum/2009 (Assessment Year: 2000-01 to 2003-04) M/s. Shreepati Computer Centre, 4th Floor, Building “A”, Shreepati Arcade, Nana Chowk, A. K. Marg, Mumb…

SHREEPATI COMPUTER CENTRE,MUUMBAI vs. ACIT CEN CIR-9, MUMBAI

In the result, the appeal of the assessee is allowed as above

ITA 889/MUM/2009[2000-2001]Status: DisposedITAT Mumbai18 Aug 2016AY 2000-2001

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

For Appellant: Mr. Arvind Sinde, A.RFor Respondent: Mr. Manju Nathaswami

Section 10ASection 132(1)Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH, MUMBAI BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER. ITA. Nos. 1481, 1527, 1528 & 1402/Mum/2009 (Assessment Year: 2000-01 to 2003-04) Asstt. Commissioner of Income Tax Central Circle – 9, Old CGO, Mumbai Appellant Vs. M/s. Shreepati Computer Centre, 7/8, Raghavji Bldg., 15/17, Raghavji Road, Gawalia Tank, Mumbai 400 036 Respondent & ITA. Nos. 889 to 892/Mum/2009 (Assessment Year: 2000-01 to 2003-04) M/s. Shreepati Computer Centre, 4th Floor, Building “A”, Shreepati Arcade, Nana Chowk, A. K. Marg, Mumb…

ACIT CEN CIR-9, MUMBAI vs. SHREEPATI COMPUTER CENTRE, MUMBAI

In the result, the appeal of the assessee is allowed as above

ITA 1528/MUM/2009[2002-2003]Status: DisposedITAT Mumbai18 Aug 2016AY 2002-2003

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

For Appellant: Mr. Arvind Sinde, A.RFor Respondent: Mr. Manju Nathaswami

Section 10ASection 132(1)Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH, MUMBAI BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER. ITA. Nos. 1481, 1527, 1528 & 1402/Mum/2009 (Assessment Year: 2000-01 to 2003-04) Asstt. Commissioner of Income Tax Central Circle – 9, Old CGO, Mumbai Appellant Vs. M/s. Shreepati Computer Centre, 7/8, Raghavji Bldg., 15/17, Raghavji Road, Gawalia Tank, Mumbai 400 036 Respondent & ITA. Nos. 889 to 892/Mum/2009 (Assessment Year: 2000-01 to 2003-04) M/s. Shreepati Computer Centre, 4th Floor, Building “A”, Shreepati Arcade, Nana Chowk, A. K. Marg, Mumb…

Lakshmibai S. Patel v. CIT

What is Lakshmibai S. Patel v. CIT authority for?

Also referred to as

Issues it is cited on

Judgments citing Lakshmibai S. Patel v. CIT

PRADEEP KUMAR DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE 2, JAIPUR

INCOME-TAX OFFICER, WARD-1(4), JAIPUR, JAIPUR vs. SHRI PRADEEP KUMAR DUSAD, JAIPUR

NIRAV CHANDRAKANTBHAI BHALANI,BHAVNAGAR vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

I.T.O. - 23(1)(5), MUMBAI vs. GRACE DEVELOPMENT ASSOCIATES , MUMBAI

THE DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(1), MUMBAI vs. M/S HI-TECH ENGINEERS , MUMBAI

THE ITO, WARD-1(3)(4), AHMEDABAD vs. SHRI NILESHKUMAR DASHRATHBHAI PATEL, AHMEDABAD

M/S.NEMINATH MUMBAI SHELTER,MUMBAI vs. DCIT, CENTRAL CIRCLE-1(3), MUMBAI

DCIT, NEW DELHI vs. M/S. GTM BUILDERS & PROMOTERS PVT. LTD., NEW DELHI

ACIT, SANGRUR vs. M/S AGGARSAIN FIBRES LTD., SAMANA

SRI JAGDISH PRASAD SHARMA,NEW DELHI vs. ITO, GHAZIABAD

M/S. SPAN FOUNDATION PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

M/S. CLIFF TREXIM PVT. LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

M/S. GARG BROTHERS PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

M/S CBR CONSTRUCTIONS,BANGALORE vs. ASST.C.I.T., BANGALORE

HEERALAL MEGHRAJ DOSHI,MUMBAI vs. ASST CIT 18(2), MUMBAI

SHREEPATI COMPUTER CENTRE,MUUMBAI vs. ACIT CEN CIR-9, MUMBAI

SHREEPATI COMPUTER CENTRE,MUUMBAI vs. ACIT CEN CIR-9, MUMBAI

SHREEPATI COMPUTER CENTRE,MUUMBAI vs. ACIT CEN CIR-9, MUMBAI

SHREEPATI COMPUTER CENTRE,MUUMBAI vs. ACIT CEN CIR-9, MUMBAI

ACIT CEN CIR-9, MUMBAI vs. SHREEPATI COMPUTER CENTRE, MUMBAI