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

Om Sai Housing & Development Co. P. Ltd., Mumbai vs. Pr. CIT - 8, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 635/MUM/2021[2015-16]Status: DisposedITAT Mumbai15 Feb 2023AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Ble

Section 143(1)Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER ITA.NO.635/MUM/2021 (A.Y: 2015-16) Om Sai Housing & Development Co. Private Limited v. Pr.CIT – 8 B/27, Suprabhat Society Room No. 611, Aayakar Bhavan Dyanmandir Road, Dadar (W), Mumbai – 400028 M.K. Road, Mumbai - 400020 PAN: AAACO8560E (Appellant) (Respondent) Assessee Represented by : Shri Vishnu Agarwal Department Represented by : Shri K.C. Salvamani Date of Hearing : 23.01.2023 Date of Pronouncement : 15.02.2023 O R D E R PER S. RIFAUR RAHMA…

Bhuvneshwari Vyapaar Private Ltd, Mumbai vs. Principle Commissioner of Income Tax P-CIT, Mumbai-1, Mumbai

In the result, appeal of the assessee is allowed

ITA 1297/MUM/2022[2010-11]Status: DisposedITAT Mumbai14 Feb 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Bhuvneshwari Vyapaar Private Limited Pcit,Mumbai-1 710/A Wing Dattani Plaza Room No. 330, 3 R D Floor, Aayakar Vs. Commercial Premises, Safed Pool, Bhavan, M.K.Road, Mumbai-400 020 Andheri Kurla Road, Andheri East, Mumbai- 400 072 (Appellant) (Respondent) Pan No. Aadcb4386N

For Appellant: Shri. Prakash G. Jhunjhunwala, CAFor Respondent: Dr. Mahesh Akhade, CIT DR
Section 131Section 143Section 148Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM Bhuvneshwari Vyapaar Private Limited PCIT,Mumbai-1 710/A Wing Dattani Plaza Room No. 330, 3 r d Floor, Aayakar Vs. Commercial Premises, safed pool, Bhavan, M.K.Road, Mumbai-400 020 Andheri Kurla Road, Andheri East, Mumbai- 400 072 (Appellant) (Respondent) PAN No. AADCB4386N Assessee by : Shri. Prakash G. Jhunjhunwala, CA & Abhishek Jhunjhunwala Revenue by : Dr. Mahesh Akhade, CIT DR. Date of hearing: 16.11.2022 Date of pronouncement : 14.02.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01…

Sureshbhai Balubhai Asodariya, Surat vs. Pr. CIT (Central)Circle, Surat

In the result, this appeal of assessee is dismissed

ITA 70/SRT/2022[2018-19]Status: DisposedITAT Surat25 Jan 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 64 to 70/Srt/2022 (Assessment Years: 2012-13 to 2018-19) (Physical hearing) Sureshbhai Babubhai Asodariya, Pr.C.I.T., 20, Sadhana Society, Mtawadi, (Central) Circle, Vs. L.H. Road, Surat-395006. Surat. PAN No. AEEPA 5402 Q Appellant/ assessee Respondent/ revenue Assessee represented by Shri Rasesh Shah, CA Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 20/01/2023 Date of pronouncement 25/01/2023 Order under Section 254(1) of Income Tax Act PER:…

Sureshbhai Balubhai Asodariya, Surat vs. Pr. CIT (Central)Circle, Surat

In the result, this appeal of assessee is dismissed

ITA 69/SRT/2022[2017-18]Status: DisposedITAT Surat25 Jan 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 64 to 70/Srt/2022 (Assessment Years: 2012-13 to 2018-19) (Physical hearing) Sureshbhai Babubhai Asodariya, Pr.C.I.T., 20, Sadhana Society, Mtawadi, (Central) Circle, Vs. L.H. Road, Surat-395006. Surat. PAN No. AEEPA 5402 Q Appellant/ assessee Respondent/ revenue Assessee represented by Shri Rasesh Shah, CA Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 20/01/2023 Date of pronouncement 25/01/2023 Order under Section 254(1) of Income Tax Act PER:…

Sureshbhai Balubhai Asodariya, Surat vs. Pr. CIT (Central)Circle, Surat

In the result, this appeal of assessee is dismissed

ITA 68/SRT/2022[2016-17]Status: DisposedITAT Surat25 Jan 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 64 to 70/Srt/2022 (Assessment Years: 2012-13 to 2018-19) (Physical hearing) Sureshbhai Babubhai Asodariya, Pr.C.I.T., 20, Sadhana Society, Mtawadi, (Central) Circle, Vs. L.H. Road, Surat-395006. Surat. PAN No. AEEPA 5402 Q Appellant/ assessee Respondent/ revenue Assessee represented by Shri Rasesh Shah, CA Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 20/01/2023 Date of pronouncement 25/01/2023 Order under Section 254(1) of Income Tax Act PER:…

Sureshbhai Balubhai Asodariya, Surat vs. Pr. CIT (Central)Circle, Surat

In the result, this appeal of assessee is dismissed

ITA 67/SRT/2022[2015-16]Status: DisposedITAT Surat25 Jan 2023AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 64 to 70/Srt/2022 (Assessment Years: 2012-13 to 2018-19) (Physical hearing) Sureshbhai Babubhai Asodariya, Pr.C.I.T., 20, Sadhana Society, Mtawadi, (Central) Circle, Vs. L.H. Road, Surat-395006. Surat. PAN No. AEEPA 5402 Q Appellant/ assessee Respondent/ revenue Assessee represented by Shri Rasesh Shah, CA Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 20/01/2023 Date of pronouncement 25/01/2023 Order under Section 254(1) of Income Tax Act PER:…

Sureshbhai Balubhai Asodariya, Surat vs. Pr. CIT (Central)Circle, Surat

In the result, this appeal of assessee is dismissed

ITA 66/SRT/2022[2014-15]Status: DisposedITAT Surat25 Jan 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 64 to 70/Srt/2022 (Assessment Years: 2012-13 to 2018-19) (Physical hearing) Sureshbhai Babubhai Asodariya, Pr.C.I.T., 20, Sadhana Society, Mtawadi, (Central) Circle, Vs. L.H. Road, Surat-395006. Surat. PAN No. AEEPA 5402 Q Appellant/ assessee Respondent/ revenue Assessee represented by Shri Rasesh Shah, CA Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 20/01/2023 Date of pronouncement 25/01/2023 Order under Section 254(1) of Income Tax Act PER:…

Sureshbhai Balubhai Asodariya, Surat vs. Pr. CIT (Central)Circle, Surat

In the result, this appeal of assessee is dismissed

ITA 65/SRT/2022[2013-14]Status: DisposedITAT Surat25 Jan 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 64 to 70/Srt/2022 (Assessment Years: 2012-13 to 2018-19) (Physical hearing) Sureshbhai Babubhai Asodariya, Pr.C.I.T., 20, Sadhana Society, Mtawadi, (Central) Circle, Vs. L.H. Road, Surat-395006. Surat. PAN No. AEEPA 5402 Q Appellant/ assessee Respondent/ revenue Assessee represented by Shri Rasesh Shah, CA Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 20/01/2023 Date of pronouncement 25/01/2023 Order under Section 254(1) of Income Tax Act PER:…

Sureshbhai Balubhai Asodariya, Surat vs. Pr. CIT (Central)Circle, Surat

In the result, this appeal of assessee is dismissed

ITA 64/SRT/2022[2012-13]Status: DisposedITAT Surat25 Jan 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 64 to 70/Srt/2022 (Assessment Years: 2012-13 to 2018-19) (Physical hearing) Sureshbhai Babubhai Asodariya, Pr.C.I.T., 20, Sadhana Society, Mtawadi, (Central) Circle, Vs. L.H. Road, Surat-395006. Surat. PAN No. AEEPA 5402 Q Appellant/ assessee Respondent/ revenue Assessee represented by Shri Rasesh Shah, CA Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 20/01/2023 Date of pronouncement 25/01/2023 Order under Section 254(1) of Income Tax Act PER:…

M/S. Pyrotech Electronics Pvt. Ltd., Udaipur vs. Pr. CIT, Udaipur

In the result, appeal of the assessee is allowed

ITA 3/JODH/2021[2017-18]Status: DisposedITAT Jodhpur10 Jan 2023AY 2017-18

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 143(3)Section 263Section 40A(2)(b)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 3/Jodh/21 (ASSESSMENT YEAR- 2017-18 ) Pyrotech Electronics (P) Ltd Vs The Pr. CIT O.F. 16-A, Road No. 3, M.I.A. Udaipur Madri, Udaipur (Appellant) (Respondent) PAN NO. AABCP 2186 Q Assessee By Shri Shrawan Kumar Gupta, Advocate Revenue By Smt. Alka Rajvanshi Jain- CIT-DR Date of hearing 02/11/2022 Date of 10 /01/2023 Pronouncement O R D E R PER: SANDEEP GOSAIN, JM The assessee has filed an appeal against the order of the ld. Pr,CIT, Udaipur for the assess…

Nisarg Associates, Mumbai vs. PCIT Mumbai-20, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 755/MUM/2022[2012-13]Status: DisposedITAT Mumbai05 Jan 2023AY 2012-13

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blenisarg Associates V. Ld. Pr.Cit – Mumbai – 20 Room No. 418, Piramal Chambers 1304, Ashok Heights, Near Nicco Circle Lalbaug, Mumbai – 400 012 Nikolas Wadi Road, Gundavalli Andheri (East), Mumbai - 400069 Pan: Aahfn4619F (Appellant) (Respondent) Assessee Represented By Shri Ronak G. Doshi & : Shri Chaitanya D. Joshi Department Represented By : Dr. Mahesh Akhade

Section 143(1)Section 143(3)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Nisarg Associates V. Ld. Pr.CIT – Mumbai – 20 Room No. 418, Piramal Chambers 1304, Ashok Heights, Near NICCO Circle Lalbaug, Mumbai – 400 012 Nikolas Wadi Road, Gundavalli Andheri (East), Mumbai - 400069 PAN: AAHFN4619F (Appellant) (Respondent) Assessee Represented by Shri Ronak G. Doshi and : Shri Chaitanya D. Joshi Department Represented by : Dr. Mahesh Akhade Date of Hearing : 17.10.2022 Date of Pronouncement : 05.01.2023 O R D E R PER S. RIFAUR R…

P.C. Chandra Holding Pvt. Ltd., Kolkata vs. PCIT-2, Kolkata

In the result, the appeal of the assessee is allowed

ITA 256/KOL/2022[2017-18]Status: DisposedITAT Kolkata21 Dec 2022AY 2017-18

Bench: Shri Rajpal Yadav, Vice- & Shri Girish Agrawalassessment Year: 2017-18 P.C. Chandra Holding Pvt. Ltd. Pr. Cit-2, Kolkata P-37A, Nani Gopal Roychowdhury Vs. Avenue, Anada Palit Road, Kolkata- 700014. Pan: Aadcp 0094 M (Appellant) (Respondent) Present For: Appellant By : Shri Ravi Tulsiyan, Fca Respondent By : Shri G. Hukugha Sema, Cit Date Of Hearing : 14.12.2022 Date Of Pronouncement : 21.12.2022 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Arising Out Of The Order Of Pr. Cit, Kolkata-2 Vide Order No. Itba/Rev/F/Rev5/2021-22/104144167(1) Dated 24.03.2022 Passed U/S 263 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For A.Y. 2017-18. 2. Through This Appeal, The Assessee Has Essentially Challenged The Assumption Of Jurisdiction By The Learned Principal Commissioner Of Income-Tax For Invoking The Impugned Revisionary Proceedings U/S 263 Of The Act & Passing The Order Thereunder For Which, The Assessee Has Taken As Many As Eight Grounds Of Appeal Which Are Not Reproduced For The Sake Of Brevity. The Two Issues Which Have Been Considered By The Ld. Pr. Cit For The Purpose Of Invoking The Revisionary Proceedings & Referred In The Grounds Of Appeal Are (I) Deduction U/S 80G Of The Act Amounting To Rs. 20,000/- For Which No Evidence In Support Of Payment Of Donation Is Produced To Ascertain Its Veracity (Ii) Deduction U/S 80G

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri G. Hukugha Sema, CIT
Section 10Section 143(3)Section 263Section 37Section 80GSection 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “C”, KOLKATA BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 P.C. Chandra Holding Pvt. Ltd. Pr. CIT-2, Kolkata P-37A, Nani Gopal Roychowdhury Vs. Avenue, Anada Palit Road, Kolkata- 700014. PAN: AADCP 0094 M (Appellant) (Respondent) Present for: Appellant by : Shri Ravi Tulsiyan, FCA Respondent by : Shri G. Hukugha Sema, CIT Date of Hearing : 14.12.2022 Date of Pronouncement : 21.12.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal by the assessee is arising out of the order of Pr. CIT…

M/S Kamlesh Trade & Agency Pvt Ltd, Kolkata vs. ITO, Ward-4(4), Kolkata

In the result, appeal of the assessee is allowed

ITA 100/KOL/2021[2015-16]Status: DisposedITAT Kolkata31 Oct 2022AY 2015-16

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16 M/S. Kamlesh Trade & Income Tax Officer, Ward- Agency Pvt. Ltd., 8, B.R.B 4(4), Kolkata. Vs Basu Road, 2Nd Floor, . Room No. 204, Kolkata- 700 001. (Pan: Aabck3338H) (Appellant) (Respondent)

For Appellant: Shri Amit Agarwal, AdvocateFor Respondent: Shri D. K. Sonawal, CIT, DR
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 M/s. Kamlesh Trade & Income Tax Officer, Ward- Agency Pvt. Ltd., 8, B.R.B 4(4), Kolkata. Vs Basu Road, 2nd floor, . Room No. 204, Kolkata- 700 001. (PAN: AABCK3338H) (Appellant) (Respondent) Present for: Appellant by : Shri Amit Agarwal, Advocate Respondent by : Shri D. K. Sonawal, CIT, DR Date of Hearing : 22.09.2022 Date of Pronouncement : 31.10.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This a…

Infiniti Retail Ltd, Mumbai vs. Chief CIT (OSD) (I/C. Pr. CIT - 2 ), Mumbai

In the result, appeal of the assessee is allowed

ITA 3685/MUM/2019[2013-14]Status: DisposedITAT Mumbai31 Oct 2022AY 2013-14
Section 115JSection 143(3)Section 263Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Infiniti Retail Limited Vs. Deputy Commissioner of Unit No.701 & 702, 7th Floor Income Tax-2(2)(1) Room No.545, 5th Floor Kaledonia, Sahar Road Andheri (E) Aayakar Bhavan Mumbai-400 069 M.K.Road, Mumbai -400020 PAN/GIR No.AACCV1726H (Appellant) .. (Respondent) Assessee by Shri Nitesh Joshi Revenue by Shri K.C.Selvamani Date of Hearing 17/10/2022 Date of Pronouncement 31/10/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.3685/Mum/2019 for A.Y.2013…

M/S Chenab Construction, Sangrur vs. PCIT, Patiala

In the result, all the appeals of the respective assessees stands allowed

ITA 480/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh28 Oct 2022AY 2012-13
Section 133(6)Section 148Section 44A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ी "व"म "संह यादव, लेखा सद"य BEFORE: SHRI. SANJAY GARG, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 473/CHD/2022 "नधा"रणवष" / Assessment Year : 2012-13 M/s Ambey Engineers and बनाम The Pr. CIT, Contractors Patiala BG185A, Paschim Vihar, New Delhi "थायी लेखा सं./PAN NO: AALFA6162G ""यथ"/Respondent अपीलाथ"/Appellant आयकर अपील सं./ ITA No. 474/CHD/2022 "नधा"रणवष" / Assessment Year : 2012-13 M/s Hind Constructions Engineers बनाम The Pr. CIT, Contractors Patia…

M/S Amar Contruction and Engineer, Sangrur vs. Pcti, Patiala

In the result, all the appeals of the respective assessees stands allowed

ITA 479/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh28 Oct 2022AY 2012-13
Section 133(6)Section 148Section 44A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ी "व"म "संह यादव, लेखा सद"य BEFORE: SHRI. SANJAY GARG, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 473/CHD/2022 "नधा"रणवष" / Assessment Year : 2012-13 M/s Ambey Engineers and बनाम The Pr. CIT, Contractors Patiala BG185A, Paschim Vihar, New Delhi "थायी लेखा सं./PAN NO: AALFA6162G ""यथ"/Respondent अपीलाथ"/Appellant आयकर अपील सं./ ITA No. 474/CHD/2022 "नधा"रणवष" / Assessment Year : 2012-13 M/s Hind Constructions Engineers बनाम The Pr. CIT, Contractors Patia…

M/S Himalyan Construction and Engineers, Sangrur vs. PCIT, Patiala

In the result, all the appeals of the respective assessees stands allowed

ITA 478/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh28 Oct 2022AY 2012-13
Section 133(6)Section 148Section 44A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ी "व"म "संह यादव, लेखा सद"य BEFORE: SHRI. SANJAY GARG, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 473/CHD/2022 "नधा"रणवष" / Assessment Year : 2012-13 M/s Ambey Engineers and बनाम The Pr. CIT, Contractors Patiala BG185A, Paschim Vihar, New Delhi "थायी लेखा सं./PAN NO: AALFA6162G ""यथ"/Respondent अपीलाथ"/Appellant आयकर अपील सं./ ITA No. 474/CHD/2022 "नधा"रणवष" / Assessment Year : 2012-13 M/s Hind Constructions Engineers बनाम The Pr. CIT, Contractors Patia…

M/S Anand Engineers & Contractors, Sangurur vs. Pr.CIT, Patiala

In the result, all the appeals of the respective assessees stands allowed

ITA 477/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh28 Oct 2022AY 2012-13
Section 133(6)Section 148Section 44A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ी "व"म "संह यादव, लेखा सद"य BEFORE: SHRI. SANJAY GARG, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 473/CHD/2022 "नधा"रणवष" / Assessment Year : 2012-13 M/s Ambey Engineers and बनाम The Pr. CIT, Contractors Patiala BG185A, Paschim Vihar, New Delhi "थायी लेखा सं./PAN NO: AALFA6162G ""यथ"/Respondent अपीलाथ"/Appellant आयकर अपील सं./ ITA No. 474/CHD/2022 "नधा"रणवष" / Assessment Year : 2012-13 M/s Hind Constructions Engineers बनाम The Pr. CIT, Contractors Patia…

M/S Adarsh Constructions and Engineers, Sangrur vs. Pr.CIT, Patiala

In the result, all the appeals of the respective assessees stands allowed

ITA 476/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh28 Oct 2022AY 2012-13
Section 133(6)Section 148Section 44A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ी "व"म "संह यादव, लेखा सद"य BEFORE: SHRI. SANJAY GARG, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 473/CHD/2022 "नधा"रणवष" / Assessment Year : 2012-13 M/s Ambey Engineers and बनाम The Pr. CIT, Contractors Patiala BG185A, Paschim Vihar, New Delhi "थायी लेखा सं./PAN NO: AALFA6162G ""यथ"/Respondent अपीलाथ"/Appellant आयकर अपील सं./ ITA No. 474/CHD/2022 "नधा"रणवष" / Assessment Year : 2012-13 M/s Hind Constructions Engineers बनाम The Pr. CIT, Contractors Patia…

M/S Ganga Constructions, Sangurur vs. PCIT, Patiala

In the result, all the appeals of the respective assessees stands allowed

ITA 475/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh28 Oct 2022AY 2012-13
Section 133(6)Section 148Section 44A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ी "व"म "संह यादव, लेखा सद"य BEFORE: SHRI. SANJAY GARG, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 473/CHD/2022 "नधा"रणवष" / Assessment Year : 2012-13 M/s Ambey Engineers and बनाम The Pr. CIT, Contractors Patiala BG185A, Paschim Vihar, New Delhi "थायी लेखा सं./PAN NO: AALFA6162G ""यथ"/Respondent अपीलाथ"/Appellant आयकर अपील सं./ ITA No. 474/CHD/2022 "नधा"रणवष" / Assessment Year : 2012-13 M/s Hind Constructions Engineers बनाम The Pr. CIT, Contractors Patia…