Narayan Tatu Rane v. ITO

70 Taxmann.com 227Income Tax Appellate Tribunal2016#407 most cited

What is Narayan Tatu Rane v. ITO authority for?

Before revising an assessment order under Section 263, the CIT/PCIT must conduct their own inquiries or verifications to establish that the Assessing Officer's order is erroneous and unsustainable in law, rather than merely directing further inquiry or pointing out the AO's lack of inquiry.

220

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2026.

Also referred to as

Narayan Tatu Rane v. ITO · Section 263 · revisional powers · PCIT · erroneous and prejudicial · inadequate enquiry by AO · Commissioner's own inquiry · assessment order unsustainable · Malabar Industrial · Section 143(3)

Sections most often in play

Section 263Section 143(3)Section 147Section 148Section 142(1)Section 10(37)Section 145A(b)Section 151

Issues it is cited on

public servantinadequate enquirysection 263(1)lack of enquiryprejudicial to interest of revenuemalabar industrialrevision u/s 263revision under section 263assessment order erroneouserroneous and prejudicialnon application of mindsection 119

Judgments citing Narayan Tatu Rane v. ITO

Jindal Steel & Power Ltd., New Delhi vs. Prcit, Gurugram

In the result appeal of the assessee is allowed on the issue of the impugned order passed beyond the prescribed time, other issues are left open

ITA 4607/DEL/2019[2009-10]Status: DisposedITAT Delhi14 May 2020AY 2009-10
For Appellant: ShriSalilKapoor, AdvFor Respondent: ShriRaman Chopra[CIT] –
Section 143Section 144CSection 147Section 263Section 263(2)Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH „C‟ ”H-1”: NEW DELHI BEFORESHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & Shri K N CHARRY , JUDICIAL MEMBER Jindal Steel & Power Ltd. Pr. CIT, 12, BhikajiCama Place, Vs. Gurgaon. New Delhi – 110 029. PAN : AAACJ7097D (Appellant) (Respondent) Revenue by : ShriRaman Chopra[CIT] – DR Assessee by: ShriSalilKapoor, Adv.; ShriSunitLal; Ms. Chandani, Advs.; Ms. AnanyaKapoor, Adv. Date of Hearing 19/03/2020 Date of pronouncement 14/05/2020 O R D E R PER PRASHANT MAHARISHI, A. M. : 01 This appeal is filed by assessee, M/s Jindal steel and Power Ltd ( Assessee , Appellant) against…

Dr. Vinod Bhandari, Indore vs. The DCIT Cir. 2(1), Indore

In the result appeal of the assessee is allowed

ITA 57/IND/2019[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2012-13 Shri Vinod Bhandari, Pr. CIT(1), Indore 21- GF, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) PAN No.ABNPB6240M Assessment Year: 2012-13 Shri Vinod Bhandari, ACIT-2(1), Indore 21- GF, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) PAN No.ABNPB6240M Assessment Year: 2012-13 Shri Vinod Bhandari, DCIT-2(1), Indore 21- GF, Bhandari…

Dr. Vinod Bhandari, Indore vs. The ACIT Cir. 2(1), Indore

In the result appeal of the assessee is allowed

ITA 66/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2012-13 Shri Vinod Bhandari, Pr. CIT(1), Indore 21- GF, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) PAN No.ABNPB6240M Assessment Year: 2012-13 Shri Vinod Bhandari, ACIT-2(1), Indore 21- GF, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) PAN No.ABNPB6240M Assessment Year: 2012-13 Shri Vinod Bhandari, DCIT-2(1), Indore 21- GF, Bhandari…

Shri Vinod Bhandari, Indore vs. The Pr.CIT-1, Indore

In the result appeal of the assessee is allowed

ITA 350/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2012-13 Shri Vinod Bhandari, Pr. CIT(1), Indore 21- GF, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) PAN No.ABNPB6240M Assessment Year: 2012-13 Shri Vinod Bhandari, ACIT-2(1), Indore 21- GF, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) PAN No.ABNPB6240M Assessment Year: 2012-13 Shri Vinod Bhandari, DCIT-2(1), Indore 21- GF, Bhandari…

Citicorp Services India Pvt. Ltd., Mumbai vs. The Pr. CIT-14, Mumbai

Accordingly, grounds raised by the assessee are dismissed

ITA 3581/MUM/2019[2014-15]Status: DisposedITAT Mumbai13 Mar 2020AY 2014-15

Bench: Shri Saktijit Dey, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 3581/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15)

For Appellant: Shri L. N. Pant & Ms. PreetiFor Respondent: Shri Awangshi Gimpson
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 3581/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15) PCIT - 14, Citicorp Services India Aayakar Bhava, M. K. Pvt. Ltd. Road, Mumbai -400 020 First International बिधम/ Financial Centre, 8th floor, Plot C-54 & 55, G-Block, Vs. Bandra Kurla Complex, Bandra East, Mumbai-400 098 स्थायीलेखासं./जीआइआरसं./PAN No. AADCC6705C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri L. N. Pant & Ms. Preeti Jain, ARs प्रत्यथीकीओरसे/Respondentby : Shri Awangshi Gim…

Rampuria Industries & Investments Ltd., Kolkata vs. Principal CIT, Central - 1, Kolkata

In the result, appeal of the assessee is allowed

ITA 651/KOL/2018[2013-14]Status: DisposedITAT Kolkata26 Feb 2020AY 2013-14
Section 143(3)Section 2Section 263Section 43(5)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2013-14 Rampuria Industries & Investments Ltd………….……..................................……………..….......Appellant C/o. Subash Agarwal & Associates Siddha Gibson 1, Gibson Lane 2nd Floor Suite-213 Kolkata – 700 069 [PAN : AABCR 6319 P] Vs. Pr. Commissioner of Income Tax, Central (1), Kolkata….............................….…….....…..Respondent Appearances by: Shri Subash Agarwal, Advocate, appeared on behalf of the assessee. Shri Supriyo Pal, JCIT Sr. D…

Sl Lumax Limited, Kanchipuram vs. DCIT Corporate Circle 6(2), Chennai

In the result, the appeal filed by assessee in ITA No

ITA 1692/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Feb 2020AY 2013-14

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy*नधा,रण वष, /Assessment Year: 2013-14 M/S.Sl Lumax Ltd., V. The Principal Commissioner G-14, 15 & 25, Sipcot Industrial Of Income Tax, Room No.602, Park, Irrungattukottai, Vi Floor, Aayakar Bhawan, Sriperumbudur-602 117. New Block, Mahatama Gandhi Kancheepuram District. Road, Nungambakkam, Chennai-600034. [Pan: Aaacl 1857 B] (अपीलाथ//Appellant) (01यथ//Respondent) : Mr. Vikram Vijayaraghavan, अपीलाथ/ क2 ओर से/ Appellant By Adv. : Mr. A.Sundararajan, Cit 01यथ/ क2 ओर से /Respondent By : 28.11.2019 सुनवाई क2 तार"ख/Date Of Hearing : 10.02.2020 घोषणा क2 तार"ख /Date Of Pronouncement आदेश / O R D E R Per Ramit Kochar:

For Respondent: 28.11.2019
Section 143(3)Section 144C(3)Section 263Section 92C

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी र"मत कोचर, लेखा सद"य एवं "ी धु$वु% आर.एल. रे'डी, "या*यक सद"य के सम+ BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L.REDDY, JUDICIAL MEMBER *नधा,रण वष, /Assessment Year: 2013-14 M/s.SL Lumax Ltd., v. The Principal Commissioner G-14, 15 & 25, SIPCOT Industrial of Income Tax, Room No.602, Park, Irrungattukottai, VI Floor, Aayakar Bhawan, Sriperumbudur-602 117. New Block, Mahatama Gandhi Kancheepuram District. Road, Nungambakkam, Chennai-600034. [PAN: AAACL 1857 B] (अपीलाथ//Appellant) (01यथ//Responde…

Motilal Salecha HUF, Mumbai vs. Principal Commissioner of Income Tax - 31, Mumbai

In the result, the appeal is partly allowed

ITA 2943/MUM/2018[2013-14]Status: DisposedITAT Mumbai13 Jan 2020AY 2013-14

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2013-14 Motilal Salecha Huf, Pr. Cit-31, Room No. 301, C-13 44/2, Ground Floor, Suresh Pratyakshakar Bahvan, Bandra Vs. Bhavan, Road No. 6, Kurla Complex, Mumbai-400051. Jawahar Nagar,Goregaon (E), Mumbai-400062. Pan No. Aakhm0433P Appellant Respondent

For Appellant: Mr. P.J. Pardiwalla, Sr. AdvocateFor Respondent: Mr. Rajesh Kumar & Mr. V.Vinod Kumar, DRs
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2013-14 Motilal Salecha HUF, Pr. CIT-31, Room No. 301, C-13 44/2, Ground Floor, Suresh Pratyakshakar Bahvan, Bandra Vs. Bhavan, Road No. 6, Kurla Complex, Mumbai-400051. Jawahar Nagar,Goregaon (E), Mumbai-400062. PAN No. AAKHM0433P Appellant Respondent Assessee by : Mr. P.J. Pardiwalla, Sr. Advocate & Mr. Sashank Dundu, AR Revenue by : Mr. Rajesh Kumar & Mr. V.Vinod Kumar, DRs Last Date of Hearing : 18/10/2019 Date of Pronouncement : 13/01/2020 ORD…

Kkb Projects Pvt. Ltd, Surat vs. Pr. CIT-1, Surat

In the result, appeal of the assessee is allowed

ITA 222/SRT/2019[2014-15]Status: DisposedITAT Surat13 Dec 2019AY 2014-15

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.222/Srt/2019 "नधा"रण वष"/Assessment Year: 2014-15 M/S.Kkb Projects Pvt. Ltd., V The Principal Commissioner 408-409, City Centre, S Of Income Tax -1, Surat. Lal Darwaja Road, Near Resham . Bhavan, Surat. [Pan: Aadck 0811 H] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Rasesh Shah – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr

Section 143(3)Section 263Section 40A(2)Section 40A(2)(b)

…Page 1 of 15 KKB Projects Pvt. Ltd., Vs. PCIT-1, Surat /ITA No.222/SRT/2019 for A.Y. 2014-15 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.222/SRT/2019 "नधा"रण वष"/Assessment Year: 2014-15 M/s.KKB Projects Pvt. Ltd., V The Principal Commissioner 408-409, City Centre, s of Income Tax -1, Surat. Lal Darwaja Road, Near Resham . Bhavan, Surat. [PAN: AADCK 0811 H] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Rasesh Shah – CA राज"वक"ओरसे /Revenue by Shr…

N. J. Eco-Build Pvt. Ltd, Surat vs. Pr. CIT-1, . Surat

In the result, appeal of the assessee is allowed

ITA 221/SRT/2019[2014-15]Status: DisposedITAT Surat13 Dec 2019AY 2014-15

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.221/Srt/2019 "नधा"रण वष"/Assessment Year: 2014-15 M/S.N.J.Eco-Build Pvt Ltd., V The Principal Commissioner S-42, Belgium Square, Opp.Laxmi S Of Income Tax, Surat-1. Vilas Bank. Delhi Gate, Ring Road, . Surat. [Pan: Aaecn 1584 H] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Suresh K.Kabra – Ca राज"वक"ओरसे /Revenue By Shri Sreenivas T.Bidari – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 09.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 13.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Appeal By The Assessee Is Directed Against The Order Of Ld.Principal Commissioner Of Income Tax, Surat-1, Dated 25.03.2019 For The Assessment Year 2014-15. 2. The Appeal Has Been Filed By The Assessee Against The Order Of Ld.Pr.Cit U/S.263 Of The Act.

Section 143(3)Section 263

…Page 1 of 16 N.J.ECO-BUILD PVT LTD. Vs. Pr.CIT, Surat -1/ITA No.221/SRT/2019 for A.Y. 2014-15 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.221/SRT/2019 "नधा"रण वष"/Assessment Year: 2014-15 M/s.N.J.ECO-BUILD PVT LTD., V The Principal Commissioner S-42, Belgium Square, Opp.Laxmi s of Income Tax, Surat-1. Vilas Bank. Delhi Gate, Ring Road, . Surat. [PAN: AAECN 1584 H] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Suresh K.Kabra – CA राज"वक"ओरसे /Reve…

Purshottam S.Panchal, Valsad vs. Pr.CIT, Valsad

In the result, the appeal of the assessee stands dismissed

ITA 242/SRT/2019[2009-10]Status: DisposedITAT Surat12 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.242/Srt/2019 िनधा"रणवष"/Assessment Year: 2009-10 Purshottam S. Panchal, Vs. Principal Commissioner Of Raw House-5, Rameshwar Park, Income Tax, Valsad Parnera Pardi, Atul-Valsad Road, Valsad-396001 [Pan: Annpp 8604 K] अपीलाथ" / Appellant ""थ"/Respondent

Section 143(3)Section 263Section 44ASection 68

…Purshottam S. Panchal v. Pr. CIT, Valsad /ITA No.242/SRT/2019 /A.Y. 2009-10 Page 1 of 14 आयकरअपीलीयअिधकरण,सुरत"ायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.242/SRT/2019 िनधा"रणवष"/Assessment Year: 2009-10 Purshottam S. Panchal, Vs. Principal Commissioner of Raw House-5, Rameshwar Park, Income Tax, Valsad Parnera Pardi, Atul-Valsad Road, Valsad-396001 [PAN: ANNPP 8604 K] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओरसे /Assessee by Shri S.D. Chhada – AR Shri Srinivas T. Bidari – CIT(DR) राज"क…

M/S. Wintop Vitrified Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

ITA 398/RJT/2018[2015-16]Status: DisposedITAT Rajkot28 Nov 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(3)Section 263Section 68

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Assessment Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 393/Rjt/2018 2015-16 M/s.Winsun Ceramic The Pr.CIT-3, Pvt.Ltd. Rajkot Sr.No.661/P3, At. Ranpar, Jetpar Road Morbi – 363 642 PAN:AABCW5044N 2. 394/Rjt/2018 2015-16 M/s.Rex Ceramic Pvt.Ltd. -do- R.S.No.407/1, At Rangpar Morbi-363642 PAN:AAGCR8306M 3. 395/Rjt/2018 2015-16 M/s.Winmax Ceram…

M/S. Orfina Ceramic Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

ITA 397/RJT/2018[2015-16]Status: DisposedITAT Rajkot28 Nov 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(3)Section 263Section 68

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Assessment Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 393/Rjt/2018 2015-16 M/s.Winsun Ceramic The Pr.CIT-3, Pvt.Ltd. Rajkot Sr.No.661/P3, At. Ranpar, Jetpar Road Morbi – 363 642 PAN:AABCW5044N 2. 394/Rjt/2018 2015-16 M/s.Rex Ceramic Pvt.Ltd. -do- R.S.No.407/1, At Rangpar Morbi-363642 PAN:AAGCR8306M 3. 395/Rjt/2018 2015-16 M/s.Winmax Ceram…

M/S. Winmax Ceramic Pvt. Ltd., Wakaner vs. The Pr. CIT-3, Rajkot

ITA 395/RJT/2018[2015-16]Status: DisposedITAT Rajkot28 Nov 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(3)Section 263Section 68

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Assessment Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 393/Rjt/2018 2015-16 M/s.Winsun Ceramic The Pr.CIT-3, Pvt.Ltd. Rajkot Sr.No.661/P3, At. Ranpar, Jetpar Road Morbi – 363 642 PAN:AABCW5044N 2. 394/Rjt/2018 2015-16 M/s.Rex Ceramic Pvt.Ltd. -do- R.S.No.407/1, At Rangpar Morbi-363642 PAN:AAGCR8306M 3. 395/Rjt/2018 2015-16 M/s.Winmax Ceram…

M/S. Rex Ceramic Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

ITA 394/RJT/2018[2015-16]Status: DisposedITAT Rajkot28 Nov 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(3)Section 263Section 68

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Assessment Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 393/Rjt/2018 2015-16 M/s.Winsun Ceramic The Pr.CIT-3, Pvt.Ltd. Rajkot Sr.No.661/P3, At. Ranpar, Jetpar Road Morbi – 363 642 PAN:AABCW5044N 2. 394/Rjt/2018 2015-16 M/s.Rex Ceramic Pvt.Ltd. -do- R.S.No.407/1, At Rangpar Morbi-363642 PAN:AAGCR8306M 3. 395/Rjt/2018 2015-16 M/s.Winmax Ceram…

M/S. Winsun Ceramic Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

ITA 393/RJT/2018[2015-16]Status: DisposedITAT Rajkot28 Nov 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(3)Section 263Section 68

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Assessment Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 393/Rjt/2018 2015-16 M/s.Winsun Ceramic The Pr.CIT-3, Pvt.Ltd. Rajkot Sr.No.661/P3, At. Ranpar, Jetpar Road Morbi – 363 642 PAN:AABCW5044N 2. 394/Rjt/2018 2015-16 M/s.Rex Ceramic Pvt.Ltd. -do- R.S.No.407/1, At Rangpar Morbi-363642 PAN:AAGCR8306M 3. 395/Rjt/2018 2015-16 M/s.Winmax Ceram…

Acc Ltd, Mumbai vs. CIT(Ltu), Mumbai

In the result, appeals are partly allowed for statistical purposes

ITA 977/MUM/2019[2013-14]Status: DisposedITAT Mumbai28 Nov 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Yogesh Thar a/wFor Respondent: Shri Anadi Varma
Section 143(3)Section 144C(1)Section 144C(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.977 & 978/Mum./2019 (Assessment Year : 2013–14 & 2014–15) ACC Limited Cement House 121, M.K. Road ……………. Appellant Mumbai 400 020 PAN – AAACT1507C v/s Asstt. Commissioner of ……………. Respondent Income Tax (LTU)–1, Mumbai Assessee by : Shri Yogesh Thar a/w Shri Hardik Nirmal Revenue by : Shri Anadi Varma Date of Hearing – 03.09.2019 Date of Order – 28.11.2019 O R D E R PER BENCH Aforesaid appeals have been filed by the assessee challenging two separate ord…

Addil Mohamadeliyas Kapadia, Surat vs. Principal Commissioner of Income Tax-2, Surat

In the result, the appeals filed by the assessee are hereby ordered to be allowed

ITA 430/SRT/2018[2013-14]Status: DisposedITAT Surat27 Nov 2019AY 2013-14

Bench: Shri Amarjit Singh, Jm & Shri O.P.Meena, Am

Section 115BSection 131Section 133ASection 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI AMARJIT SINGH, JM & SHRI O.P.MEENA, AM ITA.No.429/SRT/2018 (Assessment Year.2013-14) Tosif Kapadiya Vs. PCIT-2 5th Floor, Riddhi Siddhi Apartment, Aayakar Bhavan, Majura Chowk Bazar, Surat-395008. Gate, Surat. PAN/GIR No.CGNPK4030K Appellant) .. Respondent) ITA.No.430/SRT/2018 (Assessment Year.2013-14) Addil Mohamadeliyas Kapadia Vs. PCIT-2 C-3, Anupam Chambers, Bhagatalao, Aayakar Bhavan, Majura Surat-395003. Gate-Surat. PAN/GIR No.CSBPK5615G Appellant) .. Respondent) Assessee by Shri Rasesh Shah Revenue by Shri Prasenjeet Singh (DR) Date of Hea…

Shree Ganesh Khand Udhyog, Bharuch vs. The Income Tax Officer, Ward - 1(2), Bharuch

In the result, the appeals filed by the assessee are hereby ordered to be allowed

ITA 249/SRT/2018[2013-14]Status: DisposedITAT Surat27 Nov 2019AY 2013-14

Bench: Shri Amarjit Singh, Jm & Shri O.P.Meena, Am

Section 115BSection 131Section 133ASection 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI AMARJIT SINGH, JM & SHRI O.P.MEENA, AM ITA.No.429/SRT/2018 (Assessment Year.2013-14) Tosif Kapadiya Vs. PCIT-2 5th Floor, Riddhi Siddhi Apartment, Aayakar Bhavan, Majura Chowk Bazar, Surat-395008. Gate, Surat. PAN/GIR No.CGNPK4030K Appellant) .. Respondent) ITA.No.430/SRT/2018 (Assessment Year.2013-14) Addil Mohamadeliyas Kapadia Vs. PCIT-2 C-3, Anupam Chambers, Bhagatalao, Aayakar Bhavan, Majura Surat-395003. Gate-Surat. PAN/GIR No.CSBPK5615G Appellant) .. Respondent) Assessee by Shri Rasesh Shah Revenue by Shri Prasenjeet Singh (DR) Date of Hea…

Sthapthya Buildcon Pvt. Ltd., Ahmedabad vs. The DCIT, Ward-4(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 814/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad25 Nov 2019AY 2013-14

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 814/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2013-2014 Sthapathya Buildcon Pvt Ltd., D.C.I.T, Pavan Petroleum, Vs. Circle-4(1)(1), Nutun Mill Compund, Ahmedabad. Near City Gold Cinema, Saraspur, Ahmedabad. Pan: Aalcs8818G

Section 115JSection 143(3)Section 263Section 37

…d onwards. (c) CIT v/s. Kohinoor Foods Ltd. 414 ITR 249, Delhi High Court as per relevant Pg. 255 in which the decision of, DG Housing 343 com 369 ITR 14(DEL), Globas Info com 369 ITR 14(DEL) has been referred and followed. (d) Narayan Tatu Rane, Mumbai ITAT, 70 Taxmann.com 227 in reference to "Explanation 2(a}", even after this explanation, it is held that no fishing or roving inquiry is permitted which is as per para 12 of the judgment. (e) Gujarat High Court, Amit Corporation 21 Taxmann.com 64, AO has already considered the issue at large after raising the query and therefore, it is held that there is no scope…