Ltd vs DCIT 23 Taxman.com 239 (vii) CIT vs C.L.Khatri 174 Taxman 652 (viii) T.S.Venkatesan v. ACIT

184 Taxmann 6High Court2009#1505 most cited
75

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2012 to 2026.

Sections most often in play

Section 153ASection 132Section 132(4)Section 153CSection 143(3)Section 292CSection 69Section 132(4A)

Issues it is cited on

voluntary admissionarbitrary and capricioussection 181section 132(5)section 132(1)(a)abatement of assessmentsection 158b(b)third party informationsection 100section 158bb(1)section 114(e)on money receipt

Judgments citing Ltd vs DCIT 23 Taxman.com 239 (vii) CIT vs C.L.Khatri 174 Taxman 652 (viii) T.S.Venkatesan v. ACIT

Shrimati Suman Sabharwal, Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

In the result, all the captioned three appeals of the assessee are

ITA 629/ASR/2019[2014-15]Status: DisposedITAT Amritsar20 Feb 2023AY 2014-15

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

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh. Rohit Mehra, CIT-D.R
Section 143(3)Section 153ASection 69C

…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. Nos. 627 to 629/Asr/2019 Assessment Years: 2012-13 to 2014-15 Smt. Suman Sabharwal, V. A.C.I.T., 435, New Jawahar Nagar, Central Circle-2, Jalandhar Jalandhar [PAN: ABQPS 4191K] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna, CA Respondent by : Sh. Rohit Mehra, CIT-D.R. Date of Hearing : 07.02.2023 Date of Pronouncement : 20.02.2023 ORDER Per Bench: The captioned appeals have been filed by the assessee against the order of the Ld. Commis…

Shrimati Suman Sabharwal, Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

In the result, all the captioned three appeals of the assessee are

ITA 628/ASR/2019[2013-14]Status: DisposedITAT Amritsar20 Feb 2023AY 2013-14

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

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh. Rohit Mehra, CIT-D.R
Section 143(3)Section 153ASection 69C

…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. Nos. 627 to 629/Asr/2019 Assessment Years: 2012-13 to 2014-15 Smt. Suman Sabharwal, V. A.C.I.T., 435, New Jawahar Nagar, Central Circle-2, Jalandhar Jalandhar [PAN: ABQPS 4191K] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna, CA Respondent by : Sh. Rohit Mehra, CIT-D.R. Date of Hearing : 07.02.2023 Date of Pronouncement : 20.02.2023 ORDER Per Bench: The captioned appeals have been filed by the assessee against the order of the Ld. Commis…

Shrimati Suman Sbharwal, Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

In the result, all the captioned three appeals of the assessee are

ITA 627/ASR/2019[2012-13]Status: DisposedITAT Amritsar20 Feb 2023AY 2012-13

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

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh. Rohit Mehra, CIT-D.R
Section 143(3)Section 153ASection 69C

…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. Nos. 627 to 629/Asr/2019 Assessment Years: 2012-13 to 2014-15 Smt. Suman Sabharwal, V. A.C.I.T., 435, New Jawahar Nagar, Central Circle-2, Jalandhar Jalandhar [PAN: ABQPS 4191K] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna, CA Respondent by : Sh. Rohit Mehra, CIT-D.R. Date of Hearing : 07.02.2023 Date of Pronouncement : 20.02.2023 ORDER Per Bench: The captioned appeals have been filed by the assessee against the order of the Ld. Commis…

M/S. Srinivas Institute of Medical Science and Research Centre, Mangalroe vs. The Principal Commissioner of Income Tax (Central), Bengaluru

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

ITA 533/BANG/2022[N/A]Status: DisposedITAT Bangalore30 Dec 2022

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: N.A.

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Dr. G. Manoj Kumar, D.R
Section 10Section 11Section 12ASection 269S

…ITA No.533/Bang/2022 M/s. Srinivas Institute of Medical Science and Research Centre, Mangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: N.A. M/s. Srinivas Institute of Medical Science and Research Centre, 13-2-115, Hotel Srinivas Building Vs. The Principal CIT (Central) GHS Road Bengaluru Mangalore 575 001 PAN NO : AAJTS9362G APPELLANT RESPONDENT Appellant by : Shri V. Srinivasan, A.R. Respondent by : Dr. G. Manoj Kumar, D.R. Date of Hearing : 26.10.2022 Date of Pronouncement : 30.12.20…

ACIT, New Delhi vs. M/S. Majestic Properties Pvt. Ltd., New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 5579/DEL/2011[2007-08]Status: DisposedITAT Delhi14 Oct 2022AY 2007-08

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5231/Del/2011 : Asstt. Year 2005-06 Ita No. 5392/Del/2011 : Asstt. Year 2006-07 Ita No. 5579/Del/2011 : Asstt. Year 2007-08 Acit, Vs. M/S Majestic Properties (P) Ltd., Central Circle-2, 1/18B, Asaf Ali Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacm7158E Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Ms. Shivani Singh, Cit Dr Date Of Hearing: 22.07.2022 Date Of Pronouncement: 14.10.2022

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Ms. Shivani Singh, CIT DR
Section 132

…entries therein are not admissible under section 34 of the Evidence Act, 1872.” It was held that the document was a dumb document and led nowhere. Appeal filed by revenue was dismissed. In the case of Commissioner of Income-tax, vs. Atam Valves (P.) Limited 184 Taxmann 6, the Punjab& Haryana High Court has held as under on the issue of placing reliance on loose slips:- ITA Nos. 5231, 5392 & 5579/Del/2011 28 Majestic Properties “2. During the pendency of assessment proceedings, a survey was conducted by the Department under section 133A of the Act on 27-9-2005 in the premises of the assessee and certain incri…

ACIT, New Delhi vs. M/S. Majestic Properties Pvt. Ltd., New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 5392/DEL/2011[2006-07]Status: DisposedITAT Delhi14 Oct 2022AY 2006-07

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5231/Del/2011 : Asstt. Year 2005-06 Ita No. 5392/Del/2011 : Asstt. Year 2006-07 Ita No. 5579/Del/2011 : Asstt. Year 2007-08 Acit, Vs. M/S Majestic Properties (P) Ltd., Central Circle-2, 1/18B, Asaf Ali Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacm7158E Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Ms. Shivani Singh, Cit Dr Date Of Hearing: 22.07.2022 Date Of Pronouncement: 14.10.2022

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Ms. Shivani Singh, CIT DR
Section 132

…entries therein are not admissible under section 34 of the Evidence Act, 1872.” It was held that the document was a dumb document and led nowhere. Appeal filed by revenue was dismissed. In the case of Commissioner of Income-tax, vs. Atam Valves (P.) Limited 184 Taxmann 6, the Punjab& Haryana High Court has held as under on the issue of placing reliance on loose slips:- ITA Nos. 5231, 5392 & 5579/Del/2011 28 Majestic Properties “2. During the pendency of assessment proceedings, a survey was conducted by the Department under section 133A of the Act on 27-9-2005 in the premises of the assessee and certain incri…

DCIT, New Delhi vs. M/S. Majestic Properties (P) Ltd., New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 5231/DEL/2011[2005-06]Status: DisposedITAT Delhi14 Oct 2022AY 2005-06

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5231/Del/2011 : Asstt. Year 2005-06 Ita No. 5392/Del/2011 : Asstt. Year 2006-07 Ita No. 5579/Del/2011 : Asstt. Year 2007-08 Acit, Vs. M/S Majestic Properties (P) Ltd., Central Circle-2, 1/18B, Asaf Ali Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacm7158E Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Ms. Shivani Singh, Cit Dr Date Of Hearing: 22.07.2022 Date Of Pronouncement: 14.10.2022

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Ms. Shivani Singh, CIT DR
Section 132

…entries therein are not admissible under section 34 of the Evidence Act, 1872.” It was held that the document was a dumb document and led nowhere. Appeal filed by revenue was dismissed. In the case of Commissioner of Income-tax, vs. Atam Valves (P.) Limited 184 Taxmann 6, the Punjab& Haryana High Court has held as under on the issue of placing reliance on loose slips:- ITA Nos. 5231, 5392 & 5579/Del/2011 28 Majestic Properties “2. During the pendency of assessment proceedings, a survey was conducted by the Department under section 133A of the Act on 27-9-2005 in the premises of the assessee and certain incri…

ACIT 2(3) (1), Mumbai vs. M/S. Thakkr Housing Development Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2135/MUM/2021[2012-13]Status: DisposedITAT Mumbai22 Aug 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ITA nos. 2131to 2135/Mum/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 2131 & 2135/Mum/2021 (Assessment Years 2014–15 & 2012–13) M/s Thakkar Housing ACIT 2(3)(1) Development Pvt. Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6067C M/s Thakkar Grih Nirman Pvt. ACIT 2(3)(1) Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6069…

ACIT 2(3) (1), Mumbai vs. M/S. Thakkar Apana Ghar Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2134/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Aug 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ITA nos. 2131to 2135/Mum/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 2131 & 2135/Mum/2021 (Assessment Years 2014–15 & 2012–13) M/s Thakkar Housing ACIT 2(3)(1) Development Pvt. Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6067C M/s Thakkar Grih Nirman Pvt. ACIT 2(3)(1) Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6069…

ACIT 2(3) (1), Mumbai vs. M/S. Thakkar Apna Ghar Nirman Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2133/MUM/2021[2012-13]Status: DisposedITAT Mumbai22 Aug 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ITA nos. 2131to 2135/Mum/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 2131 & 2135/Mum/2021 (Assessment Years 2014–15 & 2012–13) M/s Thakkar Housing ACIT 2(3)(1) Development Pvt. Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6067C M/s Thakkar Grih Nirman Pvt. ACIT 2(3)(1) Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6069…

ACIT 2(3) 1, Mumbai vs. M/S. Thakkar Grih Nirman Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2132/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Aug 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ITA nos. 2131to 2135/Mum/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 2131 & 2135/Mum/2021 (Assessment Years 2014–15 & 2012–13) M/s Thakkar Housing ACIT 2(3)(1) Development Pvt. Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6067C M/s Thakkar Grih Nirman Pvt. ACIT 2(3)(1) Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6069…

ACIT 2(3) (1), Mumbai vs. M/S. Thakkar Housing Developement Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2131/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Aug 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ITA nos. 2131to 2135/Mum/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 2131 & 2135/Mum/2021 (Assessment Years 2014–15 & 2012–13) M/s Thakkar Housing ACIT 2(3)(1) Development Pvt. Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6067C M/s Thakkar Grih Nirman Pvt. ACIT 2(3)(1) Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6069…

M/S. Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 155/BANG/2022[2020-21]Status: DisposedITAT Bangalore08 Jun 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: Na

For Appellant: Sri Ramasubramaniyan, A.RFor Respondent: Sri Pradeep Kumar, D.R
Section 11Section 12ASection 132Section 143(2)Section 143(3)Section 153A

…ITA No.155/Bang/2022 M/s. Devaraj Urs Educational Trust For Backward Classes (Regd), Kolar IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: NA M/s. Devaraj Urs Educational Trust for Backward Classes (Regd) No.1, Tamaka Vs. Principal CIT (Central) Kolar 563 103 Bangalore PAN NO : AAATS5344P APPELLANT RESPONDENT Assesseeby : Sri Ramasubramaniyan, A.R. Respondent by : Sri Pradeep Kumar, D.R. Date of Hearing : 19.04.2022 Date of Pronouncement : 08.06.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT…

The ACIT, Central Circle-1(2)., Ahmedabad vs. Pawan Satynarayan Jalan, Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 204/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2019-20

Bench: Shri Waseem Ahmed & Ms Madhumita Roy

For Appellant: Shri Chetan Agarwal, A.R
Section 132Section 132(1)Section 153ASection 153BSection 153CSection 158B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms MADHUMITA ROY, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Pawan Satyanarain Jalan, 275, New Cloth Market, A.C.I.T., IT(SS)A Outside Raipur gate, Circle-1(2), 1. No.134/Ahd/2021 2018-19 Raipur, Ahmedabad Ahmedabad- 380002. PAN:AAVPJ9612Q Pawan Satyanarain Jalan, 275, New Cloth Market, Outside Raipur A.C.I.T., ITA No. 2019-20 gate, Raipur, Circle-1(2), 2. 182/Ahd/2021 Ahmedabad-…

Pawan Satynarayan Jalan, Ahmedabad vs. The ACIT, Central Circle-1(2)., Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 182/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2019-20

Bench: Shri Waseem Ahmed & Ms Madhumita Roy

For Appellant: Shri Chetan Agarwal, A.R
Section 132Section 132(1)Section 153ASection 153BSection 153CSection 158B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms MADHUMITA ROY, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Pawan Satyanarain Jalan, 275, New Cloth Market, A.C.I.T., IT(SS)A Outside Raipur gate, Circle-1(2), 1. No.134/Ahd/2021 2018-19 Raipur, Ahmedabad Ahmedabad- 380002. PAN:AAVPJ9612Q Pawan Satyanarain Jalan, 275, New Cloth Market, Outside Raipur A.C.I.T., ITA No. 2019-20 gate, Raipur, Circle-1(2), 2. 182/Ahd/2021 Ahmedabad-…

M/S Atop Fasteners (P) Ltd., Chandigarh vs. DCIT, C-1(1), Chandigarh

ITA 1616/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh09 Mar 2022AY 2011-12
For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Sandeep Dahiya, CIT
Section 133ASection 250(6)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण च"डीगढ़ "यायपीठ च"डीगढ़ "यायपीठ ‘‘ए’’, च"डीगढ़ च"डीगढ़ "यायपीठ च"डीगढ़ च"डीगढ़ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील अपील संसंसंसं./ ITA No. 1616/CHD/2019 आयकर आयकर आयकर अपील अपील [Assessment Year 2011-12] M/s Atop Fasteners Pvt. Ltd., The DCIT, बनाम Plot No. 181, Industrial Area-II, Circle 1(1), VS Chandigarh. Chandigarh. "थायी लेखा सं./PAN /TAN No: AACCA4741P अपीलाथ"/Appellant ""यथ"/Responde…

DCIT, Central Circle, Dehradun vs. Swarnganga Construction P.Ltd, Bhilwara

In the result, both the appeals of the revenue are allowed for statistical purposes

ITA 186/DDN/2019[2012-13]Status: DisposedITAT Dehradun14 Dec 2021AY 2012-13

Bench: Shri R.K. Panda & Shri V.P. Rao

For Appellant: Sh. N.S. Jangpangi, CIT/DRFor Respondent: Sh. Kapil Goel, Advocate
Section 144Section 153CSection 249(3)Section 250(4)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI V.P. RAO, JUDICIAL MEMBER ITA No. 186 & 187/DDN/2019 Assessment Year: 2012-13 DCIT, Central Circle, vs. Swarnganga Construction P. Ltd., Dehradun. Sharda House, Old RTO Road, Bhilwara (Rajasthan), PAN : AAPCS5792P (Appellant) (Respondent) Appellant by : Sh. N.S. Jangpangi, CIT/DR Respondent by : Sh. Kapil Goel, Advocate Date of hearing: 24.11.2021 Date of order : 14.12.2021 ORDER PER V.P. RAO, J.M. These two appeals by the Revenue are directed against two separate orders of CIT(A) dated 27.09.…

Sh. Inderjit Singh Brar, Bathinda vs. DCIT, Ludhiana

ITA 461/CHANDI/2014[2011-12]Status: DisposedITAT Chandigarh21 Oct 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. C. Chandrakanta, CIT,DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM आयकर अपील सं./ ITA NO. 454 & 455/Chd/2014 "नधा"रण वष" / Assessment Year : 2011-12 & 2007-08 The DCIT Shri Inderjit Singh Brar बनाम Central Circle-III, Ludhiana 1040, Secrtor 71, Mohali "थायी लेखा सं./PAN NO: AFBPB3598J अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 461/Chd/2014 "नधा"रण वष" / Assessment Year : 2011-12 Shri Inderjit Singh Brar The DCIT बनाम # 163, M…

DCIT, Ludhiana vs. Sh. Inderjit Singh Brar, Mohali

ITA 455/CHANDI/2014[2007-08]Status: DisposedITAT Chandigarh21 Oct 2021AY 2007-08
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. C. Chandrakanta, CIT,DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM आयकर अपील सं./ ITA NO. 454 & 455/Chd/2014 "नधा"रण वष" / Assessment Year : 2011-12 & 2007-08 The DCIT Shri Inderjit Singh Brar बनाम Central Circle-III, Ludhiana 1040, Secrtor 71, Mohali "थायी लेखा सं./PAN NO: AFBPB3598J अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 461/Chd/2014 "नधा"रण वष" / Assessment Year : 2011-12 Shri Inderjit Singh Brar The DCIT बनाम # 163, M…

DCIT, Ludhiana vs. Sh. Inderjit Singh Brar, Mohali

ITA 454/CHANDI/2014[2011-12]Status: DisposedITAT Chandigarh21 Oct 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. C. Chandrakanta, CIT,DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM आयकर अपील सं./ ITA NO. 454 & 455/Chd/2014 "नधा"रण वष" / Assessment Year : 2011-12 & 2007-08 The DCIT Shri Inderjit Singh Brar बनाम Central Circle-III, Ludhiana 1040, Secrtor 71, Mohali "थायी लेखा सं./PAN NO: AFBPB3598J अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 461/Chd/2014 "नधा"रण वष" / Assessment Year : 2011-12 Shri Inderjit Singh Brar The DCIT बनाम # 163, M…