Mahabir Prasad Rungta v. Commissioner of Income-tax (Appeals), Ranchi

43 Taxmann.com 328High Court2014#2833 most cited
42

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Mahabir Prasad Rungta · Rungta v CIT · Section 132(4A) · Section 132(4) · Section 153C · Section 69 · search and seizure assessment · unexplained money · protective assessment · block assessment

Sections most often in play

Section 1961Section 132(4A)Section 69Section 131Section 132(4)Section 153CSection 234BSection 234C

Issues it is cited on

arbitrary and capricioussection 132(1)(a)section 148bsection 158b(b)section 158bb(1)section 158bdsection 132(4a)protective assessmentaudi alteram partemsection 158bbsection 271aabapproval under section 151

Judgments citing Mahabir Prasad Rungta v. Commissioner of Income-tax (Appeals), Ranchi

NIMUS PROJECTS LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-2, NOIDA

The appeal are disposed of as not pressed

ITA 5015/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Jan 2026AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 132Section 142(1)Section 147Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.5013/Del/2025, A.Y. 2015-16 ITA No.5014/Del/2025, A.Y. 2016-17 ITA No.5015/Del/2025, A.Y. 2017-18 Nimbus Projects Limited Dy. Commissioner of 1001-1006, Income Tax, 10th Floor, Vs. Central Circle-II, Narain Manzil, 23, Noida Bara Khamba Road, Connaught Place, Delhi PAN: AAACN0116H (Appellant) (Respondent) Appellant by Sh. Sh. Gagen R. Khandelwal, Adv. Sh. Jaind Kumar Jaiswal, Adv. Respondent by Ms. Ankush Kalra, Sr. DR Date of Hearing 09/12/2025 Dat…

NIMBUS PROJECTS LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-2, NOIDA

The appeal are disposed of as not pressed

ITA 5014/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 132Section 142(1)Section 147Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.5013/Del/2025, A.Y. 2015-16 ITA No.5014/Del/2025, A.Y. 2016-17 ITA No.5015/Del/2025, A.Y. 2017-18 Nimbus Projects Limited Dy. Commissioner of 1001-1006, Income Tax, 10th Floor, Vs. Central Circle-II, Narain Manzil, 23, Noida Bara Khamba Road, Connaught Place, Delhi PAN: AAACN0116H (Appellant) (Respondent) Appellant by Sh. Sh. Gagen R. Khandelwal, Adv. Sh. Jaind Kumar Jaiswal, Adv. Respondent by Ms. Ankush Kalra, Sr. DR Date of Hearing 09/12/2025 Dat…

NUMBUS PROJECTS LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-2, NOIDA

The appeal are disposed of as not pressed

ITA 5013/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 132Section 142(1)Section 147Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.5013/Del/2025, A.Y. 2015-16 ITA No.5014/Del/2025, A.Y. 2016-17 ITA No.5015/Del/2025, A.Y. 2017-18 Nimbus Projects Limited Dy. Commissioner of 1001-1006, Income Tax, 10th Floor, Vs. Central Circle-II, Narain Manzil, 23, Noida Bara Khamba Road, Connaught Place, Delhi PAN: AAACN0116H (Appellant) (Respondent) Appellant by Sh. Sh. Gagen R. Khandelwal, Adv. Sh. Jaind Kumar Jaiswal, Adv. Respondent by Ms. Ankush Kalra, Sr. DR Date of Hearing 09/12/2025 Dat…

Principal Commissioner Of Income Tax Central Kanpur vs. Rajan Rajesh Kumar

The Appeal stands dismissed without being admitted

ITA/12/2024HC Uttarakhand17 Dec 2025

Bench: This Court Being Aggrieved By The Judgment & Order Dated 08.02.2024, Whereby The Appellate Tribunal Was Pleased To Allow The Appeal Of The Respondent. 3.

For Appellant: Mr. Hari Mohan Bhatia, learned counsel
Section 133ASection 151

…2025:UHC:11294-DB 1 Reserved IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SRI G. NARENDAR AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY Date of Judgment:17.12.2025 Reserved on : 31.10.2025 INCOME TAX APPEAL No. 12 OF 2024 Principal Commissioner of Income Tax (Central), Kanpur. ….Appellant. Versus Rajan Rajesh Kumar …Respondent Counsel for the appellant : Mr. Hari Mohan Bhatia, learned counsel. Counsel for the respondent / caveator : Mr. Sivaraman, Mr. C.S. Rawat and Mr. Vivek Kumar, learned counsels for the respondent.…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MADURAI, MADURAI vs. TRANSWORLD GARNET INDIA PVT LTD.,, CHENNAI

ITA 1877/CHNY/2025[2016-17]Status: DisposedITAT Chennai23 Oct 2025AY 2016-17
For Appellant: Shri. R.Venkata Raman, C.AFor Respondent: Shri. Shiva Srinivas, C.I.T
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153ASection 40A(3)

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1872, 1873, 1875, 1877 & 1878/Chny/2025 निर्धारण वर्ष / Assessment Years: 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 ACIT, Central Circle -2, Madurai. vs. Transworld Garnet India Pvt. Ltd., 500, Pantheaon Road, Egmore S.O., Chennai - 600 008. [PAN: AAACT-3408-N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appel…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MADURAI, MADURAI vs. TRANSWORLD GARNET INDIA PVT LTD.,, CHENNAI

ITA 1875/CHNY/2025[2015-16]Status: DisposedITAT Chennai23 Oct 2025AY 2015-16

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:1872, 1873, 1875, 1877 & 1878/Chny/2025 निर्धारण वर्ष / Assessment Years: 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 Acit, Central Circle -2, Madurai. Vs. Transworld Garnet India Pvt. Ltd., 500, Pantheaon Road, Egmore S.O., Chennai - 600 008. [Pan: Aaact-3408-N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri. R.Venkata Raman, C.A. प्रत्यर्थी की ओर से/Respondent By : Shri. Shiva Srinivas, C.I.T. सुनवाई की तारीख /Date Of Hearing : 24.09.2025 घोषणा की तारीख/Date Of Pronouncement : 23.10.2025 आदेश /Order Per S. R. Raghunatha, Am : These Five Appeals Preferred By The Revenue Are Directed Against The Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-19, Chennai [Hereinafter Referred To As “The Id.Cit(A)”]. The Impugned Orders Of The Id.Cit(A) Arise Out Of The Assessment Orders Framed By The Assistant Commissioner Of Income Tax, Central Circle-2, Madurai [Hereinafter Referred To As “The Ao”], In Respect Of The Assessment Years 2013-14 To 2017-18. The Particulars Of The Respective Appeals Filed By The Revenue Are Set Out Hereinbelow:- S. No

For Appellant: Shri. R.Venkata Raman, C.AFor Respondent: Shri. Shiva Srinivas, C.I.T
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153ASection 40A(3)

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1872, 1873, 1875, 1877 & 1878/Chny/2025 निर्धारण वर्ष / Assessment Years: 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 ACIT, Central Circle -2, Madurai. vs. Transworld Garnet India Pvt. Ltd., 500, Pantheaon Road, Egmore S.O., Chennai - 600 008. [PAN: AAACT-3408-N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appel…

NARESH BALYAN,NEW DELHI vs. ACIT, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 3448/DEL/2023[2017-18]Status: DisposedITAT Delhi18 Dec 2024AY 2017-18

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar[Assessment Year : 2017-18] Naresh Balyan Vs Acit 125-A, Shyam Park Central Circle-16 Nawada, Uttam Nagar Jhandewalan Ext. New Delhi-110059 Delhi Pan-Adqpb8836L Appellant Respondent Appellant By Shri Jasmeet Singh, Adv. & Shri Pranav Menon, Adv. Respondent By Ms. Baljeet Kaur, Cit Dr Date Of Hearing 25.10.2024 18.12.2024 Date Of Pronouncement

Section 132Section 143(1)Section 143(2)Section 153ASection 250(6)Section 292CSection 69ASection 69C

…ITA No.3448/Del/2023 Naresh Balyan vs ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER [Assessment Year : 2017-18] Naresh Balyan vs ACIT 125-A, Shyam Park Central Circle-16 Nawada, Uttam Nagar Jhandewalan Ext. New Delhi-110059 Delhi PAN-ADQPB8836L APPELLANT RESPONDENT Appellant by Shri Jasmeet Singh, Adv. & Shri Pranav Menon, Adv. Respondent by Ms. Baljeet Kaur, CIT DR Date of Hearing 25.10.2024 18.12.2024 Date of Pronouncement ORDER PER PRADIP KUMAR KEDIA- AM : The instant appeal has been filed at the inst…

SRI PRAKASH BHAJANDAS TALREJA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

ITA 1065/BANG/2023[2017-18]Status: DisposedITAT Bangalore22 Mar 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 153CSection 271ASection 69

…ITA Nos.1061 to 1066/Bang/2023 Sri Prakash Bhajandas Talreja, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1061 to 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4th Floor, Embassy Centre No.11, Crescent Road DCIT Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru PAN NO : ABKPT1011B ASSESSEE RESPONDENT Assessee by : Shri V. Srinivasan, A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 01.02.…

SRI PRAKASH BHAJANDAS TALREJA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

ITA 1064/BANG/2023[2016-17]Status: HeardITAT Bangalore22 Mar 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 153CSection 271ASection 69

…ITA Nos.1061 to 1066/Bang/2023 Sri Prakash Bhajandas Talreja, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1061 to 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4th Floor, Embassy Centre No.11, Crescent Road DCIT Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru PAN NO : ABKPT1011B ASSESSEE RESPONDENT Assessee by : Shri V. Srinivasan, A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 01.02.…

SRI PRAKASH BHAJANDAS TALREJA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

ITA 1062/BANG/2023[2015-16]Status: DisposedITAT Bangalore22 Mar 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 153CSection 271ASection 69

…ITA Nos.1061 to 1066/Bang/2023 Sri Prakash Bhajandas Talreja, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1061 to 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4th Floor, Embassy Centre No.11, Crescent Road DCIT Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru PAN NO : ABKPT1011B ASSESSEE RESPONDENT Assessee by : Shri V. Srinivasan, A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 01.02.…

SRI PRAKASH BHAJANDAS TALREJA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

ITA 1061/BANG/2023[2014-15]Status: DisposedITAT Bangalore22 Mar 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 153CSection 271ASection 69

…ITA Nos.1061 to 1066/Bang/2023 Sri Prakash Bhajandas Talreja, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1061 to 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4th Floor, Embassy Centre No.11, Crescent Road DCIT Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru PAN NO : ABKPT1011B ASSESSEE RESPONDENT Assessee by : Shri V. Srinivasan, A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 01.02.…

ASHOK VIRAMBHAI PATEL,MUMBAI vs. DCIT CC 5 (1), MUMBAI

In the result, the appeals of the assesse is partly allowed

ITA 7336/MUM/2018[2012-13]Status: DisposedITAT Mumbai30 Jan 2023AY 2012-13

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132(1)Section 143(2)Section 153D

…P a g e | 1 6 Appeals Shri Ashok Virambhai Patel Vs. DCIT,CC-5(1) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos. 7333 to 7336/Mum/2018 (A.Ys.2011-12 to 2014-15) Shri Ashok Virambhai Vs. DCIT, CC-5(1) Patel, 4/F Raghav Wadi, Room No. 1908, 19th Ground Floor, Floor, Air India Building, Frensh Bridge, Nariman Point, Mumbai - 400007 Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPP5010G Appellant .. Respondent Shri Alkesh Patel Vs. DCIT, CC-5(1) (Prop. Of M/s Umiya Gems) Room No. 1908, 19th 4/F Raghav…

ASHOK VIRAMBHAI PATEL,MUMBAI vs. DCIT -CC - 5(1), MUMBAI

In the result, the appeals of the assesse is partly allowed

ITA 7335/MUM/2018[2011-12]Status: DisposedITAT Mumbai30 Jan 2023AY 2011-12

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132(1)Section 143(2)Section 153D

…P a g e | 1 6 Appeals Shri Ashok Virambhai Patel Vs. DCIT,CC-5(1) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos. 7333 to 7336/Mum/2018 (A.Ys.2011-12 to 2014-15) Shri Ashok Virambhai Vs. DCIT, CC-5(1) Patel, 4/F Raghav Wadi, Room No. 1908, 19th Ground Floor, Floor, Air India Building, Frensh Bridge, Nariman Point, Mumbai - 400007 Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPP5010G Appellant .. Respondent Shri Alkesh Patel Vs. DCIT, CC-5(1) (Prop. Of M/s Umiya Gems) Room No. 1908, 19th 4/F Raghav…

ASHOK VIRAMBHAI PATEL,MUMBAI vs. DCIT -CC - 5(1), MUMBAI

In the result, the appeals of the assesse is partly allowed

ITA 7333/MUM/2018[2013-14]Status: DisposedITAT Mumbai30 Jan 2023AY 2013-14

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132(1)Section 143(2)Section 153D

…P a g e | 1 6 Appeals Shri Ashok Virambhai Patel Vs. DCIT,CC-5(1) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos. 7333 to 7336/Mum/2018 (A.Ys.2011-12 to 2014-15) Shri Ashok Virambhai Vs. DCIT, CC-5(1) Patel, 4/F Raghav Wadi, Room No. 1908, 19th Ground Floor, Floor, Air India Building, Frensh Bridge, Nariman Point, Mumbai - 400007 Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPP5010G Appellant .. Respondent Shri Alkesh Patel Vs. DCIT, CC-5(1) (Prop. Of M/s Umiya Gems) Room No. 1908, 19th 4/F Raghav…

PRAKASH GEMS,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(1), MUMBAI , MUMBAI

In the result, the appeals of the assesse is partly allowed

ITA 7332/MUM/2018[2014-15]Status: DisposedITAT Mumbai30 Jan 2023AY 2014-15

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132(1)Section 143(2)Section 153D

…P a g e | 1 6 Appeals Shri Ashok Virambhai Patel Vs. DCIT,CC-5(1) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos. 7333 to 7336/Mum/2018 (A.Ys.2011-12 to 2014-15) Shri Ashok Virambhai Vs. DCIT, CC-5(1) Patel, 4/F Raghav Wadi, Room No. 1908, 19th Ground Floor, Floor, Air India Building, Frensh Bridge, Nariman Point, Mumbai - 400007 Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPP5010G Appellant .. Respondent Shri Alkesh Patel Vs. DCIT, CC-5(1) (Prop. Of M/s Umiya Gems) Room No. 1908, 19th 4/F Raghav…

ALKESH PATEL (PROP. OF M/S UMIYA GEMS),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(1), MUMBAI

In the result, the appeals of the assesse is partly allowed

ITA 7328/MUM/2018[2014-15]Status: DisposedITAT Mumbai30 Jan 2023AY 2014-15

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132(1)Section 143(2)Section 153D

…P a g e | 1 6 Appeals Shri Ashok Virambhai Patel Vs. DCIT,CC-5(1) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos. 7333 to 7336/Mum/2018 (A.Ys.2011-12 to 2014-15) Shri Ashok Virambhai Vs. DCIT, CC-5(1) Patel, 4/F Raghav Wadi, Room No. 1908, 19th Ground Floor, Floor, Air India Building, Frensh Bridge, Nariman Point, Mumbai - 400007 Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPP5010G Appellant .. Respondent Shri Alkesh Patel Vs. DCIT, CC-5(1) (Prop. Of M/s Umiya Gems) Room No. 1908, 19th 4/F Raghav…

RAJENDER SHARMA,NEW DELHI vs. DCIT, NOIDA

In the result, the appeal of the assessee is allowed

ITA 3434/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Sept 2021AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

For Appellant: Shri P.C. Yadav, AdvFor Respondent: Smt. Sushma Singh, CIT-D.R
Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.3434/DEL/2017 Assessment Year: 2011-2012 Rajender Sharma, vs. DCIT, C/o Ravi Gupta, Advocate, Central Circle, E 6A, Kailash Colony Noida. New Delhi. TAN/PAN: AAIPS5983J (Appellant) (Respondent) Appellant by: Shri P.C. Yadav, Adv. Respondent by: Smt. Sushma Singh, CIT-D.R. Date of hearing: 19 08 2021 Date of pronouncement: 28 09 2021 O R D E R PER AMIT SHUKLA, JM The aforesaid appeal has been filed by the assessee against the impugned order dated 31.03.…

M/S. SIR SHADILAL ENTERPRISES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the appeals of the assessee are allowed

ITA 5728/DEL/2014[2005-06]Status: DisposedITAT Delhi16 Dec 2019AY 2005-06

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5727/Del/2014 : Asstt. Year : 2004-05 Ita No. 5728/Del/2014 : Asstt. Year : 2005-06 M/S Sir Shadilal Enterprises Vs Deputy Commissioner Of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaecs3636D Assessee By : Sh. G. N. Gupta, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 17.09.2019 Date Of Pronouncement: 16.12.2019

For Appellant: Sh. G. N. Gupta, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 143(3)Section 153A(2)Section 153CSection 37Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5727/Del/2014 : Asstt. Year : 2004-05 ITA No. 5728/Del/2014 : Asstt. Year : 2005-06 M/s Sir Shadilal Enterprises Vs Deputy Commissioner of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAECS3636D Assessee by : Sh. G. N. Gupta, Adv. Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 17.09.2019 Date of Pronouncement: 16.12.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present…

M/S. SIR SHADILAL ENTERPRISES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the appeals of the assessee are allowed

ITA 5727/DEL/2014[2004-05]Status: DisposedITAT Delhi16 Dec 2019AY 2004-05

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5727/Del/2014 : Asstt. Year : 2004-05 Ita No. 5728/Del/2014 : Asstt. Year : 2005-06 M/S Sir Shadilal Enterprises Vs Deputy Commissioner Of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaecs3636D Assessee By : Sh. G. N. Gupta, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 17.09.2019 Date Of Pronouncement: 16.12.2019

For Appellant: Sh. G. N. Gupta, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 143(3)Section 153A(2)Section 153CSection 37Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5727/Del/2014 : Asstt. Year : 2004-05 ITA No. 5728/Del/2014 : Asstt. Year : 2005-06 M/s Sir Shadilal Enterprises Vs Deputy Commissioner of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAECS3636D Assessee by : Sh. G. N. Gupta, Adv. Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 17.09.2019 Date of Pronouncement: 16.12.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present…

DCIT, NEW DELHI vs. M/S. SAAMAG DEVELOPERS LTD., NEW DELHI

In the result, the Revenue’s appeal stand dismissed

ITA 4058/DEL/2015[2011-12]Status: DisposedITAT Delhi08 Jul 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

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