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 367,154 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

M/S Hind Construction Engineers Contrctors, Sangrur vs. Pr.CIT, Patiala

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

ITA 474/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 Ambey Engineers and Contractors, New Delhi vs. Pr.CIT, Patiala

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

ITA 473/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…

Janata Traders, Gadag vs. Principal Commissioner of Income Tax, Hubli

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

ITA 401/BANG/2022[2017-18]Status: DisposedITAT Bangalore26 Oct 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Smt. Girija, A.RFor Respondent: Dr. G. Manoj Kumar, D.R
Section 143(3)Section 263Section 69A

…ITA No.401/Bang/2022 Janata Traders, Gadag IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Janata Traders Namjoshi Road, Principal CIT Gadag 582 101 Vs. Hubli 580 025 PAN NO : AABFJ1358F APPELLANT RESPONDENT Appellant by : Smt. Girija, A.R. Respondent by : Dr. G. Manoj Kumar, D.R. Date of Hearing : 26.10.2022 Date of Pronouncement : 26.10.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed against the order of Principal CIT passed u/s 263 of t…

Kusuma Cashews, Karkala vs. The Principal Commissioner of Income Tax, Central, Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 511/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Oct 2022AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2017-18

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 115BSection 132Section 133ASection 143(2)Section 143(3)Section 263Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2017-18 Kusuma Cashews, Vs. The Principal Commissioner of 316/1, 316/2A, Income Tax (Central), Near Kariakallu, Bengaluru. Karkala – 574 104. Karnataka. PAN: AAPFK 6027L APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, Advocate Respondent by : Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 19.10.2022 Date of Pronouncement : 21.10.2022 O R D E R Per Padmavathy S., Accountant Member This appeal is against the order of P…

Castamet Works Private Limited, Kharwa vs. Principle Commissioner of Income Tax, Udaipur

ITA 187/JPR/2022[2017-18]Status: DisposedITAT Jaipur04 Oct 2022AY 2017-18
For Appellant: Sh. Prakul Khurana (Adv.) &For Respondent: Sh. Sanjay Dhariwal (CIT)
Section 143(1)Section 143(3)Section 14ASection 263Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’B’ 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. 187/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke Castamet Works Private Limited Principle Commissioner of Vs. Village – Kharwa,Tehsil- Masuda Income Tax, Udaipur Kharwa, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCC 5624 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Prakul Khurana (A…

M/S Om Contractor and Engineers, Sangrur vs. PCIT, Patiala

The appeals of the assessees stand allowed

ITA 485/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh30 Sept 2022AY 2012-13

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadav

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. Sarabjit Singh, CIT DR
Section 133(6)Section 148Section 44A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 481/CHD/2022 िनधा"रणवष" / Assessment Year :2012-13 बनाम M/s Shiv Shakti The Pr. CIT, Constructions, Patiala C/o Sh. N.K. Garg, Advocate, Railway Road, Sangrur "थायी लेखा सं./PAN NO: ABCFS4259A अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 482/CHD/2022 िनधा"रणवष" / Assessment Year :2012-13 M/s Triputi Engineers and बनाम The Pr. CIT, Constructions, Patiala C/o Sh. N.K. Garg,…

M/S Omkar Engineer and Contractor, Sangrur vs. Pcti, Patiala

The appeals of the assessees stand allowed

ITA 484/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh30 Sept 2022AY 2012-13

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadav

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. Sarabjit Singh, CIT DR
Section 133(6)Section 148Section 44A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 481/CHD/2022 िनधा"रणवष" / Assessment Year :2012-13 बनाम M/s Shiv Shakti The Pr. CIT, Constructions, Patiala C/o Sh. N.K. Garg, Advocate, Railway Road, Sangrur "थायी लेखा सं./PAN NO: ABCFS4259A अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 482/CHD/2022 िनधा"रणवष" / Assessment Year :2012-13 M/s Triputi Engineers and बनाम The Pr. CIT, Constructions, Patiala C/o Sh. N.K. Garg,…

M/S Maa Bhagwati Enterprises, Sangrur vs. PCIT, Patiala

The appeals of the assessees stand allowed

ITA 483/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh30 Sept 2022AY 2012-13

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadav

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. Sarabjit Singh, CIT DR
Section 133(6)Section 148Section 44A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 481/CHD/2022 िनधा"रणवष" / Assessment Year :2012-13 बनाम M/s Shiv Shakti The Pr. CIT, Constructions, Patiala C/o Sh. N.K. Garg, Advocate, Railway Road, Sangrur "थायी लेखा सं./PAN NO: ABCFS4259A अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 482/CHD/2022 िनधा"रणवष" / Assessment Year :2012-13 M/s Triputi Engineers and बनाम The Pr. CIT, Constructions, Patiala C/o Sh. N.K. Garg,…

M/S Shiv Shakti Construction, Sangrur vs. PCIT, Patiala

The appeals of the assessees stand allowed

ITA 481/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh30 Sept 2022AY 2012-13

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadav

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. Sarabjit Singh, CIT DR
Section 133(6)Section 148Section 44A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 481/CHD/2022 िनधा"रणवष" / Assessment Year :2012-13 बनाम M/s Shiv Shakti The Pr. CIT, Constructions, Patiala C/o Sh. N.K. Garg, Advocate, Railway Road, Sangrur "थायी लेखा सं./PAN NO: ABCFS4259A अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 482/CHD/2022 िनधा"रणवष" / Assessment Year :2012-13 M/s Triputi Engineers and बनाम The Pr. CIT, Constructions, Patiala C/o Sh. N.K. Garg,…

Nepal Singh Rathod (HUF), Hubli vs. Principal Commissioner of Income Tax, Hubli

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

ITA 400/BANG/2022[2017-18]Status: DisposedITAT Bangalore28 Sept 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Shri K.R. Pradeep &For Respondent: Shri Sumer Singh Meena, D.R
Section 142(1)Section 143(2)Section 143(3)Section 263

…ITA No.400/Bang/2022 Nepal Singh Rathod (HUF), Hubli +IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Nepal Singh Rathod (HUF) Flat No.401, B Block Ramdatt Apts Keshwapur Vs. Principal CIT Hubli 580 023 Hubli PAN NO : AAHHN3255R APPELLANT RESPONDENT Appellant by : Shri K.R. Pradeep & Smt. G.P. Girija, A.Rs Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing : 27.09.2022 Date of Pronouncement : 28.09.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by asse…

M/S Poonawalla Fincoup Limited, Kolkata vs. PCIT-1, Kolkata

In the result, appeal of the assessee is partly allowed

ITA 218/KOL/2022[2017-18]Status: DisposedITAT Kolkata26 Sept 2022AY 2017-18

Bench: Shri Sanjay Garg, Hon’Ble & Shri Girish Agrawal, Hon’Blei.T.A. No. 218/Kol/2022 Assessment Year: 2017-18 M/S. Poonawalla Fincorp Limited Pcit-1, Kolkata Development House Vs 4Th Floor 24, Park Street Kolkata - 700016 Pan : Aabcm9445K अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee By : Shri S.K. Tulsiyan, Advocate & Ms. Puja Somani, Ca Revenue By : Shri Amitava Bhattacharya, Cit (D/R) सुनवाई क" तारीख/Date Of Hearing : 30/08/2022 घोषणा क" तारीख /Date Of Pronouncement: 26/09/2022 आदेश/O R D E R Per Shri Girish Agrawal: This Appeal By The Assessee Is Arising Out Of The Order Of Ld. Pr. Cit – Kolkata-1 Vide Order Itba/Rev/F/Rev5/2021-22/1042104843(1), Dt. 30/03/2022, Passed U/S 263 Of The Income-Tax Act, 1961, Hereinafter Referred To As The Act.

For Appellant: Shri S.K. Tulsiyan, Advocate & Ms. PujaFor Respondent: Shri Amitava Bhattacharya, CIT (D/R)
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 218/Kol/2022 Assessment Year: 2017-18 M/s. Poonawalla Fincorp Limited PCIT-1, Kolkata Development House Vs 4th Floor 24, Park Street Kolkata - 700016 PAN : AABCM9445K अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri S.K. Tulsiyan, Advocate & Ms. Puja Somani, CA Revenue by : Shri Amitava Bhattacharya, CIT (D/R) सुनवाई क" तारीख/Date of Hearing : 30/08/2022 घोषणा क" तारीख /Date of Pronouncement: 26/09/2022 आदेश/O R D E R PER SHRI GIR…

M/S. Janatha Fish Meal & Oil Products, Udupi vs. Principal Commissioner of Income Tax, (Central), Bengaluru

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

ITA 489/BANG/2022[2018-19]Status: DisposedITAT Bangalore20 Sept 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Ms.Padmavathy S.M/S. Janatha Fish Meal & Vs Pcit, Central Oil Products C.R. Building D.No. 1-4(9), Manur Fisheries Queen'S Road Road, Kota, Post Kota Bengaluru 560001 Udupi 0576221 Pan – Aaefj1257G (Appellant) (Respondent) Assessee By: Shri V. Narendra Sharma, Advocte Revenue By: Shri Manjunath Karkihalli, Cit-Dr Date Of Hearing: 14/09/2022 Date Of Pronouncement: 20/09/2022 O R D E R Per: Padmavathy, A.M. This Appeal Is Against The Revision Order Passed Under Section 263 Of The Income Tax Act, 1961 (The Act) Dated 28.03.2022 Passed For Ay 2018-19 By The Principal Commissioner Of Income Tax, (Pcit) Bangalore.

For Appellant: Shri V. Narendra Sharma, AdvocteFor Respondent: Shri Manjunath Karkihalli, CIT-DR
Section 115BSection 143Section 153DSection 263Section 269Section 269SSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “B” BENCH, BENGALURU Before Shri N.V. Vasudevan, Vice President and Ms.Padmavathy S., Accountant Member M/s. Janatha Fish Meal & vs PCIT, Central Oil Products C.R. Building D.No. 1-4(9), Manur Fisheries Queen's Road Road, Kota, Post Kota Bengaluru 560001 Udupi 0576221 PAN – AAEFJ1257G (Appellant) (Respondent) Assessee by: Shri V. Narendra Sharma, Advocte Revenue by: Shri Manjunath Karkihalli, CIT-DR Date of hearing: 14/09/2022 Date of pronouncement: 20/09/2022 O R D E R Per: Padmavathy, A.M. This appeal is against the revision order passed under Section 263 of the In…

Hariyappa Kotian, Udupi vs. Principal Commissioner of Income Tax, Central, Bengaluru

In the result, the appeals of the assessee are allowed

ITA 430/BANG/2022[2017-18]Status: DisposedITAT Bangalore19 Sept 2022AY 2017-18

Bench: Shri N.V Vasudevan, Hon’Ble & Shri Laxmi Prasad Sahu

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT (DR)
Section 139Section 143Section 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, HON’BLE VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.430 & 431/Bang/2022 Assessment year : 2017-18 & 2018 - 19 M/s Hariyappa Kotian, Vs. The Pr. Commissioner of Income Karthik Complex, Tax [Central], Malpe Main Road, Bengaluru. Udupi-576 108. PAN – AECPK 7269 M APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Manjunath Karkihalli, CIT (DR) Date of hearing : 08.08.2022 Date of Pronouncement : 19.09.2022 O R D E R Per Laxmi Prasad Sahu, Accountant Member These two…

R V Deshpande HUF, Bangalore vs. Principal Commissioner of Income Tax, Bangalore-1, Bangalore

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

ITA 340/BANG/2022[2017-18]Status: DisposedITAT Bangalore09 Sept 2022AY 2017-18

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2017-18

For Appellant: Shri S V Ravishankar, AdvocateFor Respondent: Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru
Section 143Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2017-18 R V Deshpande HUF, Vs. The Principal Commissioner No.372, Nilay, R.T. Nagar of Income Tax, Main Road, R.T. Nagar, Bangalore – 1, Bangalore – 560 032. Bangalore. PAN: AABHR 8684Q APPELLANT RESPONDENT Appellant by : Shri S V Ravishankar, Advocate Respondent by : Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 30.08.2022 Date of Pronouncement : .09.2022 O R D E R Per Padmavathy S., Accountant Member This appeal is against the or…

Shri Deepak Khanna, Jaipur vs. Pr.CIT-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 19/JPR/2021[2016-17]Status: DisposedITAT Jaipur07 Sept 2022AY 2016-17
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT)
Section 142(1)Section 143(2)Section 143(3)Section 263Section 44ASection 80C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’B’ 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. 19/JP/2021 fu/kZkj.k o"kZ@Assessment Year :2016-17 cuke Sh. Deepak Khanna PCIT, Vs. F-198, Sitapura Industrial Area, Jaipur-2 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFXPK 5933 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Sanjay Dhariwal…

M/S. Karthik Estate, Udupi vs. Principal Commissioner of Income Tax, Central, Bengaluru

In the result, the appeal by the assessee is allowed

ITA 432/BANG/2022[2018-19]Status: DisposedITAT Bangalore24 Aug 2022AY 2018-19

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2018-19

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri Rajesh Kumar Jha, CIT(DR)(ITAT), Bengaluru
Section 132Section 143Section 143(2)Section 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2018-19 M/s. Karthik Estate, Vs. The Principal Commissioner 79/AP1, 79/1A1, of Income [Central], Kidiyoor Village, Bengaluru. Udupi – 576 103. PAN: AAQFK 0031M APPELLANT RESPONDENT Appellant by : Ms. Sunaina Bhatia, Advocate Respondent by : Shri Rajesh Kumar Jha, CIT(DR)(ITAT), Bengaluru. Date of hearing : 17.08.2022 Date of Pronouncement : 24.08.2022 O R D E R Per Padmavathy S., Accountant Member This appeal by the assessee is against the order of…

Scholar'S Education Trust of India, 602-A, Trimurty Dave Apartment, Jai Singh Highway Marg, Bani Park, Jaipur vs. CIT Exemption, Jaipur

ITA 129/JPR/2022[2017-18]Status: DisposedITAT Jaipur16 Aug 2022AY 2017-18

Bench: The Cit(A), The Power Exercised By Him U/S 263 For Disallowing The Donation Paid To Other Society Would Not Fall In The Ambit Of Section 263. 3. Under The Facts & Circumstances Of The Case, The Finding Given By Ld. Cit That Once Exemption U/S 11 Is Withdrawn, Not Disallowing The Scholar’S Education Trust Of India Vs. Cit(E)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Manoj Mehar (CIT) a
Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 234ASection 234BSection 234CSection 244ASection 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,e- ,y- ehuk] ys[kk lnL; ,oa MkWa- ,l- lhrky{eh] U;kf;d lnL; ds le{k BEFORE: DR. M.L. MEENA, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA. No. 129/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Scholar’s Education Trust of India CIT(Exemption), 602-A, Trimurty Dave Apartment, Vs. Jaipur. Jai Singh Highway Marg, Bani Park, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGAS0044P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh…

Abhushan Jewellerys (India ) Pvt. Ltd, Mumbai vs. Pr. CIT -4, Mumbai

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

ITA 793/MUM/2022[2017-18]Status: DisposedITAT Mumbai12 Aug 2022AY 2017-18
Section 142(1)Section 143(3)Section 263

…THE INCOME TAX APPELLATE TRIBUNAL “A” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 793/Mum/2022 (A.Y. 2017-18) Vs. PCIT-4 Abhushan Jewellery (India) Pvt. Ltd. Room No. 629 Office No.4, 2nd Floor 6th Floor Building No. 74A, Sheikh Aayakar Bhavan Memon Street, Zaveri M.K. Road Bazaar, Mumbai-400 002. Mumbai-400 020. PAN : MUMM18849F (Appellant) (Respondent) Assessee by Shri Devendra Jain Department by Smt. Shailja Rai Date of Hearing 13.07.2022 Date of Pronouncement 12.08.2022 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated…

Juniper Networks International B.V., Mumbai vs. CIT (International Taxation)-3, Mumbai

In the result, appeal by assessee is allowed

ITA 982/MUM/2021[2014-15]Status: DisposedITAT Mumbai05 Aug 2022AY 2014-15

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 982/मुं/2021 ("न.व. 2014-15) Juniper Networks International B.V, Boeing Avenue 240, 1119Pz Schipol-Rijk, Amsterdam,0 Netherlands Pan: Aadcj-0974-G ...... अपीलाथ"/Appellant बनाम Vs. Commissioner Of Income-Tax (It), Mumbai -3, Room No.1601, 16Th Floor, Air India Building, Nariman Point, Mumbai – 400 021 .....""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri J.D.Mistry, Sr. Advocate With Ms. Prachi Mehta &Shri Sandeep Bhalla ""तवाद" "वारा/Respondent By : Ms. Surabhi Sharma & Shri Milind Chavan सुनवाई क" "त"थ/ Date Of Hearing : 13/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 05/08/2022 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri J.D.Mistry, Sr. Advocate with Ms. Prachi Mehta &Shri Sandeep BhallaFor Respondent: Ms. Surabhi Sharma &
Section 142(1)Section 143(2)Section 263

…आयकरअपील"यअ"धकरण मुंबईपीठ“आइ” "ी"वकासअव"थी, "या"यकसद"यएवं "ीएमबालगणेश, लेखाकारसद"यकेसम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER आअसं. 982/मुं/2021 ("न.व. 2014-15) Juniper Networks International B.V, Boeing Avenue 240, 1119pz Schipol-Rijk, Amsterdam,0 Netherlands PAN: AADCJ-0974-G ...... अपीलाथ"/Appellant बनाम Vs. Commissioner of Income-tax (IT), Mumbai -3, Room No.1601, 16th Floor, Air India Building, Nariman Point, Mumbai – 400 021 .....""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri J.D.Mistry, Sr. A…

The Cricket Club of India Limited, Mumbai vs. Principal Commissioner of Income Tax - 1, Mumbai

In the result, appeal of the

ITA 2799/MUM/2018[2010-11]Status: DisposedITAT Mumbai03 Aug 2022AY 2010-11

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shivani ChaurasiaFor Respondent: Shri H.N. Singh, CIT-DR
Section 143(3)Section 14ASection 250Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E” :MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA.No.2799/Mum/2018 Assessment Year 2010-2011 M/s. The Cricket Club of The Pr. Commissioner of India Ltd., Income Tax-1, J.N. Tata Pavillion vs. Mumbai. DinshawVacha Road, Mumbai-400020. PAN No. AACCT6935C (Appellant) (Respondent) Sh.Sunil Nahta& For Assessee : Shivani Chaurasia For Revenue : Shri H.N. Singh, CIT-DR Date of Hearing : 28.07.2022 Date of Pronouncement : 03.08.2022 ORDER PER ANIKESH BANERJEE, J.M. The instant appeal was filed by the assesse…