Manish Maheshwari v. Asstt. CIT

159 Taxmann 258Supreme Court of India2007#3997 most cited
29

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 132Section 143(3)Section 147Section 148Section 153CSection 158BDSection 132(4)Section 153A

Issues it is cited on

section 158bdsection 158basection 158bcsection 158bsection 158block periodsection 149documents seizedsection 132aregular assessmentsection 132(1)reason to believe

Judgments citing Manish Maheshwari v. Asstt. CIT

THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALURU vs. M/S. BLUELINE FOODS (INDIA) PVT. LTD.,, MANGALURU

ITA 182/BANG/2023[2017-18]Status: DisposedITAT Bangalore07 Aug 2024AY 2017-18
Section 132Section 143(3)Section 153ASection 153CSection 255(4)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“B” BENCH : BANGALORE\nBEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER\nITA Nos.182, 183/Bang/2023\n Assessment Years : 2017-18, 2018-19\nDCIT,\nCentral Circle – 1,\nMangaluru.\nAPPELLANT\nAssessee by :\nRevenue by :\nDate of hearing :\nDate of Pronouncement :\nVs.\nM/s. Blueline Foods (India) Pvt. Ltd.,\nSuite # 406, Crystal Arc,\nBalmatta Road, Balmatta,\nMangaluru – 575 001.\nPAN : AACCB 8979 J\nRESPONDENT\nShri. B. S. N. Prasad, Advocate\nShri. Saravanan B, CIT(DR), ITAT, Bengaluru.\n07.08.2024\n07.08.2024\nO R…

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- 41(1)(1), MUMBAI, KAUTILYA BHAWAN, BKC vs. JAJ INTERNATIONAL, MUMBAI

In the result, the grounds relating to merit the file of the Ld

ITA 2147/MUM/2024[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Subhash Shetty
Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) ITA Nos. 2147 & 2146/MUM/2024 Assessment Years: 2014-15 & 2015-16 Asstt. CIT Circle-41(1)(1), Jaj International, Room No. 623, 6th floor, 66/5A, Bharat Coal Compound, Vs. Kautilya Bhavan, BKC, Bail Bazar, Kale Marg, Kurla (W), Bandra East, Mumbai-400070. Mumbai-400051. PAN NO. AAAFJ 1936 E Appellant Respondent CO Nos. 108 & 107/MUM/2024 (Arising out of ITA Nos. 2147 & 2146/MUM/2024) Assessment Years: 2014-15 & 2015-16 Jaj International, Asstt. CIT Circle-41(1…

ASSISTANT COMMISSIONER OF INCOME TAX, KAUTILYA BHAWAN vs. JAJ INTERNATIONAL, MUMBAI

In the result, the grounds relating to merit the file of the Ld

ITA 2146/MUM/2024[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Subhash Shetty
Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) ITA Nos. 2147 & 2146/MUM/2024 Assessment Years: 2014-15 & 2015-16 Asstt. CIT Circle-41(1)(1), Jaj International, Room No. 623, 6th floor, 66/5A, Bharat Coal Compound, Vs. Kautilya Bhavan, BKC, Bail Bazar, Kale Marg, Kurla (W), Bandra East, Mumbai-400070. Mumbai-400051. PAN NO. AAAFJ 1936 E Appellant Respondent CO Nos. 108 & 107/MUM/2024 (Arising out of ITA Nos. 2147 & 2146/MUM/2024) Assessment Years: 2014-15 & 2015-16 Jaj International, Asstt. CIT Circle-41(1…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-46(1), DELHI, NEW DELHI vs. SHRI DEEPAK GAMBHIR, NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 2466/DEL/2023[2017-18]Status: DisposedITAT Delhi08 Jul 2024AY 2017-18

Bench: Shri Kul Bharat & Shri M. Balaganeshacit, Vs. Shri Deepak Gambhir, Circle-46(1), 68/8, Nea, Near Sindhi New Delhi Park, Old Rajendra Nagar, New Delhi (Appellant) (Respondent) Pan:Aakpg2768D Assessee By : Shri Ved Jain, Adv Ms. Uma Upadhyay, Ca Revenue By: Shri Vivek Kumar Upadhyay, Sr. Dr Date Of Hearing 09/04/2024 Date Of Pronouncement 08/07/2024

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR
Section 132Section 143(1)Section 147Section 148Section 153CSection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ACIT, Vs. Shri Deepak Gambhir, Circle-46(1), 68/8, NEA, Near Sindhi New Delhi Park, Old Rajendra Nagar, New Delhi (Appellant) (Respondent) PAN:AAKPG2768D Assessee by : Shri Ved Jain, Adv Ms. Uma Upadhyay, CA Revenue by: Shri Vivek Kumar Upadhyay, Sr. DR Date of Hearing 09/04/2024 Date of pronouncement 08/07/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.2466/Del/2023 for AY 2017-18, arises out of the order of the ld. Commissioner of Income Tax (Appeals)-27,…

ACIT CIRCLE 46(1), CIVIC CENTRE, NEW DELHI vs. YOGESH GAMBHIR, DELHI

In the result, appeal of the Revenue is dismissed

ITA 3018/DEL/2023[2017-18]Status: DisposedITAT Delhi01 May 2024AY 2017-18

Bench: the Id. CIT(A)

Section 147Section 148Section 149Section 151Section 153Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH DELHI BEFORE: SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER ACIT, Circle 46(1), Civic Centre, Vs. Yogesh Gambhir, New Delhi 22, B/2, Deshbandhu Gupta Road, Karol Bagh, Delhi 11005 PAN/GIR No. AAKPG 2771 N (Appellant) .. (Respondent) Assessee by Shri Ved Jain, Adv. Ms. Uma Upadhyay, CA Ms. Kirti Gupta, CA Revenue by Ms. Sapna Bhatia, CIT(DR) Date of Hearing 30/04/2024 Date of Pronouncement 01/05/2024 O R D E R PER SHAMIM YAHYA (A.M): This appeal by the Revenue is directed against order of ld. CIT(A) dated 02.08.2023 and pertains to A.Y…

DCIT, CC-2, JAIPUR vs. SHRI VIMAL CHAND SURANA(HUF), JAIPUR

In the result, the appeal of the revenue stands dismissed

ITA 62/JPR/2020[2008-09]Status: DisposedITAT Jaipur06 Mar 2023AY 2008-09

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri A.S. Nehra (Addl.CIT) fu/kZkfjrh dh vksj ls@
Section 139Section 143Section 147Section 150(2)Section 153CSection 2Section 250Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 62/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2008-09. cuke The DCIT, Shri Vimal Chand Surana (HUF) Vs. Central Circle-2, Lal Katla, Haldiyon Ka Rasta, Jaipur. Johari Bazar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AABHV 6622 G vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri A.S. Nehra (Addl.CIT) fu/kZk…

SHRI MADHO LAL SAINI,JAIPUR vs. ITO, WARD-2(3), JAIPUR

In the result, the appeals of the assessees are allowed

ITA 238/JPR/2020[2007-08]Status: DisposedITAT Jaipur06 Mar 2023AY 2007-08

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev Sogani (CA) &For Respondent: Shri S. Najmi (CIT)
Section 139(1)Section 147Section 148Section 151Section 250Section 54BSection 54FSection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 238/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2007-08. cuke Shri Madho Lal Saini, The Income Tax Officer, Vs. 60, Patel Nagar, Ward No.16, Ward 2(3), Bais Godown Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. CMTPM 9243 C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 728/JP/2019 fu/kZkj.k o"kZ@Assessment Year :…

SHRI ANAND NADIG ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(2)(1), BANGALORE

In the result, the appeals are partly allowed

ITA 578/BANG/2018[2009-10]Status: DisposedITAT Bangalore15 Nov 2021AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri R. Ramakrishnan, CAFor Respondent: Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru
Section 132Section 147Section 148Section 153ASection 153CSection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos. 575 to 578/Bang/2018 Assessment years : 2007-08, 2006-07, 2008-09 & 2009-10 Shri Anand Nadig, Vs. The Deputy Commissioner of No.20, Bavani Society Layout, Income Tax, 1st ‘B’ Cross, 5th Block, Circle 7(2)(1), Banagiri Nagar, BSK 3rd Stage, Bangalore. Bangalore – 560 085. PAN: ABXPN 3216H APPELLANT RESPONDENT Appellant by : Shri R. Ramakrishnan, CA Respondent by : Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.09.2021 Date of Pron…

SHRI ANAND NADIG ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(2)(1), BANGALORE

In the result, the appeals are partly allowed

ITA 577/BANG/2018[2008-09]Status: DisposedITAT Bangalore15 Nov 2021AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri R. Ramakrishnan, CAFor Respondent: Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru
Section 132Section 147Section 148Section 153ASection 153CSection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos. 575 to 578/Bang/2018 Assessment years : 2007-08, 2006-07, 2008-09 & 2009-10 Shri Anand Nadig, Vs. The Deputy Commissioner of No.20, Bavani Society Layout, Income Tax, 1st ‘B’ Cross, 5th Block, Circle 7(2)(1), Banagiri Nagar, BSK 3rd Stage, Bangalore. Bangalore – 560 085. PAN: ABXPN 3216H APPELLANT RESPONDENT Appellant by : Shri R. Ramakrishnan, CA Respondent by : Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.09.2021 Date of Pron…

SHRI ANAND NADIG ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(2)(1), BANGALORE

In the result, the appeals are partly allowed

ITA 576/BANG/2018[2006-07]Status: DisposedITAT Bangalore15 Nov 2021AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri R. Ramakrishnan, CAFor Respondent: Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru
Section 132Section 147Section 148Section 153ASection 153CSection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos. 575 to 578/Bang/2018 Assessment years : 2007-08, 2006-07, 2008-09 & 2009-10 Shri Anand Nadig, Vs. The Deputy Commissioner of No.20, Bavani Society Layout, Income Tax, 1st ‘B’ Cross, 5th Block, Circle 7(2)(1), Banagiri Nagar, BSK 3rd Stage, Bangalore. Bangalore – 560 085. PAN: ABXPN 3216H APPELLANT RESPONDENT Appellant by : Shri R. Ramakrishnan, CA Respondent by : Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.09.2021 Date of Pron…

SHRI ANAND NADIG ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(2)(1), BANGALORE

In the result, the appeals are partly allowed

ITA 575/BANG/2018[2007-08]Status: DisposedITAT Bangalore15 Nov 2021AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri R. Ramakrishnan, CAFor Respondent: Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru
Section 132Section 147Section 148Section 153ASection 153CSection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos. 575 to 578/Bang/2018 Assessment years : 2007-08, 2006-07, 2008-09 & 2009-10 Shri Anand Nadig, Vs. The Deputy Commissioner of No.20, Bavani Society Layout, Income Tax, 1st ‘B’ Cross, 5th Block, Circle 7(2)(1), Banagiri Nagar, BSK 3rd Stage, Bangalore. Bangalore – 560 085. PAN: ABXPN 3216H APPELLANT RESPONDENT Appellant by : Shri R. Ramakrishnan, CA Respondent by : Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.09.2021 Date of Pron…

M/S SHIVALIKA REALITIES P LTD,INDORE vs. ITO 5(1) , INDORE

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

ITA 95/IND/2018[2008-09]Status: DisposedITAT Indore04 Oct 2021AY 2008-09

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING Assessment Year: 2008-09 & Assessment Year: 2009-10 M/s. Shivalika Realities Pvt. Ltd. 23,3-9, Sarv Mittal Toll Naka Near Bombay Hospital, Indore : Appellant PAN:AALCS2447R V/s ITO 5(1), Indore : Respondent Appellant by S/Shri Anil Kamal Garg, & Arpit Gaur, ARs Respondent by Shri S.S. Mantri, CIT-DR Date of Hearing 02.08.2021 Date of Pronouncement 04.10.2021 O R D E R PER MANISH BORAD, A.M The above captioned…

M/S SHIVALIKA REALITIES P LTD,INDORE vs. ITO 5(1) , INDORE

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

ITA 94/IND/2018[2009-10]Status: DisposedITAT Indore04 Oct 2021AY 2009-10

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING Assessment Year: 2008-09 & Assessment Year: 2009-10 M/s. Shivalika Realities Pvt. Ltd. 23,3-9, Sarv Mittal Toll Naka Near Bombay Hospital, Indore : Appellant PAN:AALCS2447R V/s ITO 5(1), Indore : Respondent Appellant by S/Shri Anil Kamal Garg, & Arpit Gaur, ARs Respondent by Shri S.S. Mantri, CIT-DR Date of Hearing 02.08.2021 Date of Pronouncement 04.10.2021 O R D E R PER MANISH BORAD, A.M The above captioned…

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…

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…

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. VIRENDER KUMAR BHATIA

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

ITA/732/2019HC Delhi01 Nov 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 132Section 142Section 143(2)Section 158BSection 260A

…ITA 732/2019 Page 1 of 10 $~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 01.11.2019 + ITA 732/2019 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing counsel. versus VIRENDER KUMAR BHATIA ..... Respondent Through: CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA SANJEEV NARULA, J. (Oral): 1. The present appeal under Section 260A of the Income Tax…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH, BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1784/BANG/2017[2011-12]Status: DisposedITAT Bangalore31 Jan 2019AY 2011-12

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.1780 to1785/Bang/2017 (Assessment years:2006-07 to 2011-12) Deputy Commissioner of Income-tax, Circle 1(2)(1), Bengaluru. Vs. … Appellant Shri Sachin Kamath, G-1, Naveen Apartments, 13th Main, Vasanthnagar, Bengaluru-560052. … Respondent PAN:ACQPK 0813 M AND Cross Objn. Nos.27 to 32/Bang/2018 (In ITA Nos.1780 to 1785/Bang/2017) (Assessment years:2006-07 to 2011-12) (by assessee) Revenue by : Dr.Pradeep Kumar,P.V., Addl.CIT(DR) Assessee by : Shri S.Sr…

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Manish Maheshwari v. Asstt. CIT (159 Taxmann 258) — Cited in 29 Judgments | BharatTax