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

Shri. Tarsem Goyal, Sirsa vs. Pr.CIT, Rohtak

The appeal of the assessee is allowed

ITA 157/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh19 Jan 2022AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

Section 143(3)Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.149/CHD/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner of Income बनाम M/s R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./PAN NO: AIBPG7289A अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 150/CHD/2021 "नधा"रणवष" / Assessment Year : 2016-17 M/s Pardeep Ispat (P) Ltd., Pr. Commissioner of Incom…

Sh. Parshotam Goyal, Sirsa vs. Pr.CIT, Rohtak

The appeal of the assessee is allowed

ITA 154/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh19 Jan 2022AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

Section 143(3)Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.149/CHD/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner of Income बनाम M/s R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./PAN NO: AIBPG7289A अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 150/CHD/2021 "नधा"रणवष" / Assessment Year : 2016-17 M/s Pardeep Ispat (P) Ltd., Pr. Commissioner of Incom…

Priyanka, Sirsa vs. Pr.CIT, Rohtak

The appeal of the assessee is allowed

ITA 152/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh19 Jan 2022AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

Section 143(3)Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.149/CHD/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner of Income बनाम M/s R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./PAN NO: AIBPG7289A अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 150/CHD/2021 "नधा"रणवष" / Assessment Year : 2016-17 M/s Pardeep Ispat (P) Ltd., Pr. Commissioner of Incom…

Priya Goyal, Sirsa vs. Pr.CIT, Rohtak

The appeal of the assessee is allowed

ITA 151/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh19 Jan 2022AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

Section 143(3)Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.149/CHD/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner of Income बनाम M/s R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./PAN NO: AIBPG7289A अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 150/CHD/2021 "नधा"रणवष" / Assessment Year : 2016-17 M/s Pardeep Ispat (P) Ltd., Pr. Commissioner of Incom…

M/S Pardeep Ispat(P) Ltd., Sirsa vs. Pr.CIT, Rohtak

The appeal of the assessee is allowed

ITA 150/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh19 Jan 2022AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

Section 143(3)Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.149/CHD/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner of Income बनाम M/s R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./PAN NO: AIBPG7289A अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 150/CHD/2021 "नधा"रणवष" / Assessment Year : 2016-17 M/s Pardeep Ispat (P) Ltd., Pr. Commissioner of Incom…

Shri Rajeev Goyal, Sirsa vs. Pr.CIT, Rohtak

The appeal of the assessee is allowed

ITA 149/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh19 Jan 2022AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

Section 143(3)Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.149/CHD/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner of Income बनाम M/s R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./PAN NO: AIBPG7289A अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 150/CHD/2021 "नधा"रणवष" / Assessment Year : 2016-17 M/s Pardeep Ispat (P) Ltd., Pr. Commissioner of Incom…

Concern India Foundation, Mumbai vs. Dy CIT (Exem.) - 1(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 1919/MUM/2020[2015-16]Status: DisposedITAT Mumbai19 Jan 2022AY 2015-16
Section 11Section 12ASection 143(3)Section 263

…y examined during the course of assessment proceedings. In this regard, we find that the Co-ordinate Bench of Mumbai Tribunal had dealt the very same explanation in detail in the case of Narayan Tatu 18 M/s. Concern India Foundation Rane vs. ITO reported in 70 Taxmann.com 227, wherein it was held that the said explanation cannot be said to have over-ridden the law as interpretated by the Hon’ble Delhi High Court, according to which, the Commissioner has to conduct an enquiry and verification to establish and show that the assessment order is unsustainable in law. In fact the Tribunal had further held that the i…

Ashutosh Bhargava, Jaipur vs. Pr.CIT-2, Jaipur

In the result, this appeal of the assessee is allowed

ITA 20/JPR/2021[2016-17]Status: DisposedITAT Jaipur06 Jan 2022AY 2016-17
For Appellant: Shri Shravan Kr. Gupta (Adv)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)
Section 143(3)Section 263Section 271BSection 44ASection 54E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh ,u-ds-lSuh] mik/;{k ,oa Jh lanhi x®lkÃa] U;kf;d lnL; ds le{k BEFORE: SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 20/JP/2021 Assessment Year: 2016-17 cuke Shri Ashutosh Bhargava, Pr.CIT-2, Vs. B-801, C-22, Trimurty Dave Jaipur. Apartment, Jai Singh Highway, Banipark, Jaipur (Raj)-302016. PAN No.: AAPPB 4152 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shravan Kr. Gupta (Adv) jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (Pr.CIT-D…

Ganga Vinay Babu, Hyderabad vs. Sibendu Moharana Commissioner of Income Tax (International Taxation & Transfer Pricing), Hyderabad

In the result, appeal of the assessee is allowed

ITA 123/HYD/2021[2013-14]Status: DisposedITAT Hyderabad06 Jan 2022AY 2013-14

Bench: S/Shri A .Mohan Alankamony & Chandra Mohan Gargassessment Year : 2013-14 Ganga Vinay Babu, C/O. Ch. Vs. Ito, International Taxation, Parthasarathy & Co., 1-1- Nellore. 298/2/B/3, 1St Floor, Ashok Nagar, Hyderabad Pan/Gir No.Ayxpg 9593 M (Appellant) .. ( Respondent) Assessee By : Shri K.A.Sai Prasad, Ar Revenue By : Shri B.Balakrishna, (Dr) Date Of Hearing : 12/10/ 2021 Date Of Pronouncement : 06/01/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit (It& Tp), Hyderabad Dated 26Th February, 2020 For The Assessment Year 2013-14. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri K.A.Sai prasad, ARFor Respondent: Shri B.Balakrishna, (DR)
Section 143(3)Section 253Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, HYDERABAD ‘A’ BENCH, HYDERABAD BEFORE S/SHRI A .MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND CHANDRA MOHAN GARG, JUDICIAL MEMBER Assessment Year : 2013-14 Ganga Vinay Babu, C/O. Ch. Vs. ITO, International Taxation, Parthasarathy & Co., 1-1- Nellore. 298/2/B/3, 1st floor, Ashok Nagar, Hyderabad PAN/GIR No.AYXPG 9593 M (Appellant) .. ( Respondent) Assessee by : Shri K.A.Sai prasad, AR Revenue by : Shri B.Balakrishna, (DR) Date of Hearing : 12/10/ 2021 Date of Pronouncement : 06/01/2022 O R D E R Per Bench This is an appeal filed by the assessee against the order of the CIT (IT& TP)…

Alps Liesure Holiday Pvt. Ltd., Vadodara vs. The DCIT, Circle-1(1)(1), Vadodara

ITA 1406/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad13 Dec 2021AY 2011-12

Bench: Us. We Have Noted That Despite

For Appellant: NoneFor Respondent: Shri Ajay Atri, CIT-D.R
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (Conducted Through Virtual Court) Before: Shri Rajpal Yadav, Vice President And Ms. Annapurna Gupta, Accountant Member Assessment Year 2011-12 Alps Leisure Holidays The DCIT, Pvt. Ltd. Vadodara Central Circle-1(1)(1), PAN: AAFCA1549Q Vs Vadodara (Appellant) (Respondent) Revenue by: Shri Ajay Atri, CIT-D.R. Assessee by: None Date of hearing : 01-12-2021 Date of pronouncement : 14-12-2021 आदेश/ORDER PER : ANNAPURNA GUPTA, ACCOUNTANT MEMBER:- The present appeal has been filed by the assessee against the order passed by the Ld. Principal Commissione…

Sanaa Ashiqali Raval, Mumbaui vs. Rp. CIT - 19, Mumbai

ITA 318/MUM/2021[2010-11]Status: DisposedITAT Mumbai08 Dec 2021AY 2010-11

Bench: Shri Laliet Kumar & Shri S. Rifaur Rahmansanaa Ashiqali Raval, Flat No.42, 2Nd Floor, Ajay Apartment, 25, Dr. G. Deshmukh Marg, Peddar Road, Mumbai-400026 Pan: Aihpr7427D ............ Appellant Vs. Pr. Cit-19 Matru Mandir, Tardeo Road, Mumbai-400007 ............ Respondent

For Appellant: Sh. Hero Rai, ARFor Respondent: Sh. Amrish Bedio, CIT-DR
Section 143(3)Section 147Section 263

…hat the Explanation-(2) though was introduced w.e.f. 01.06.2015, however, is not of any use to the PCIT as the AO has made adequate enquiry before passing the assessment order. For the above-said preposition, the ld. AR relied upon the following decisions: I. 70 Taxmann.com 227 (Mum-Trib) Narayan Tatu Rane v ITO II. 51 CCH 414 (Mum-Trib) Gehna Jewellers P Ltd. v Pr. CIT III. 188 ITD 38 (Mum-Trib) Sir Dorabji Tata Trust v DCIT IV. 188 ITD 151 (Mum-Trib) Sir Ratan Tata Trust v DCIT V. 109 CCH 86 (Guj) Pr. CIT v Minal Nayan Shah VI. 111 CCH 87 (Del) Pr. CIT v Brahma Centre Development P. Ltd 8. He had also drawn our…

Naveen Partap Tyagi, Sonepat vs. Prcit, Rohtak

Appeal of the assessee is allowed

ITA 1639/DEL/2018[2013-14]Status: DisposedITAT Delhi23 Nov 2021AY 2013-14

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Suresh Gupta, C. AFor Respondent: Ms. Paramita M. Biswas[CIT]–DR
Section 143Section 143(3)Section 263

…INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “E”: NEW DELHI] BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 1639/Del/2018 (Assessment Year: 2013-14) Shri Naveen Partap Tyagi, Pr. CIT, H. No. 370, Ward : 8, Vs. Partap Bhawan, Rohtak. Mohalla Pardhanwas, Ganaur, Sonepat – 131 101 [Haryana] PAN: ALTPT5443Q (Appellant) (Respondent) Assessee by : Shri Suresh Gupta, C. A.; Department by: Ms. Paramita M. Biswas[CIT]–DR Date of Hearing : 20/09/2021 Date of pronouncement : 23/11/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal i…

M/S Kay Em Kay Industries, Ludhiana vs. Pr.CIT-1, Ludhiana

In the result, the appeal of the assessee is allowed

ITA 27/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh02 Nov 2021AY 2015-16

Bench: Shri N.K. Saini & Shri R.L Negiआयकरअपीलसं./Ita No.27/Chd/2021 "नधा"रणवष" / Assessment Year :2015-16 M/S Kay Em Kay Industries, Pr. Commissioner Of Income Tax-1, बनाम 13-H, Textile Colony, Ludhiana Ludhiana

For Appellant: Sh. Ashwani Kumar, CA &For Respondent: Smt. C. Chandrakanta, CIT
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & Shri R.L NEGI, JUDICIAL MEMBER आयकरअपीलसं./ITA No.27/CHD/2021 "नधा"रणवष" / Assessment Year :2015-16 M/s Kay Em Kay Industries, Pr. Commissioner of Income Tax-1, बनाम 13-H, Textile Colony, Ludhiana Ludhiana "थायीलेखासं./PAN NO: AAEFK8838L अपीलाथ"/Appellant ""यथ"/Respondent Hearing through video Conferencing "नधा"रतीक"ओरसे/Assessee by : Sh. Ashwani Kumar, CA & Sh. Bhavesh Jindal, CA राज"वक"ओरसे/ Revenue by : Smt. C. Chandrakanta, CIT सुनवाईक"तार$ख/Date of Hearing : 09.08.2021 उदघोषणाक"तार$ख/Date of Pron…

Palsana Gram Sewa Sahkari Samiti Ltd., Jaipur vs. PCIT-2, Jaipur

In the result, all these three appeals of the assessee are allowed

ITA 37/JPR/2021[2012-13]Status: DisposedITAT Jaipur02 Nov 2021AY 2012-13

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 35 To 37/Jp/2021 Assessment Years: 2010-11 To 2012-13 Palsana Gram Sewa Sahkari Samiti Cuke Pr.Cit-2, Vs. Limited, Jaipur. Village- Palsana Main Market, Palsana, Dist.- Sikar- 332402 (Raj) Pan No.: Aabap 8390 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shrawan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Pr.Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 04/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Assessee Against The Separate Order Of The Ld. Pr.Cit-2, Jaipur All Dated 31/03/2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2010-11 To 2012-13. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Shrawan Kr. Gupta (Adv)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)
Section 143(2)Section 147Section 148Section 263Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 35 to 37/JP/2021 Assessment Years: 2010-11 to 2012-13 Palsana Gram Sewa Sahkari Samiti cuke Pr.CIT-2, Vs. Limited, Jaipur. Village- palsana Main Market, Palsana, Dist.- Sikar- 332402 (Raj) PAN No.: AABAP 8390 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shrawan Kr. Gupta (Adv) jktLo dh vksj ls@ Revenue by : Shri B.K.…

Palsana Gram Sewa Sahkari Samiti Ltd., Palasana vs. PCIT-2, Jaipur

In the result, all these three appeals of the assessee are allowed

ITA 36/JPR/2021[2011-12]Status: DisposedITAT Jaipur02 Nov 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 35 To 37/Jp/2021 Assessment Years: 2010-11 To 2012-13 Palsana Gram Sewa Sahkari Samiti Cuke Pr.Cit-2, Vs. Limited, Jaipur. Village- Palsana Main Market, Palsana, Dist.- Sikar- 332402 (Raj) Pan No.: Aabap 8390 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shrawan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Pr.Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 04/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Assessee Against The Separate Order Of The Ld. Pr.Cit-2, Jaipur All Dated 31/03/2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2010-11 To 2012-13. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Shrawan Kr. Gupta (Adv)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)
Section 143(2)Section 147Section 148Section 263Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 35 to 37/JP/2021 Assessment Years: 2010-11 to 2012-13 Palsana Gram Sewa Sahkari Samiti cuke Pr.CIT-2, Vs. Limited, Jaipur. Village- palsana Main Market, Palsana, Dist.- Sikar- 332402 (Raj) PAN No.: AABAP 8390 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shrawan Kr. Gupta (Adv) jktLo dh vksj ls@ Revenue by : Shri B.K.…

Palsana Gram Sewa Sahkari Samiti Ltd., Palsana vs. PCIT-2, Jaipur

In the result, all these three appeals of the assessee are allowed

ITA 35/JPR/2021[2010-11]Status: DisposedITAT Jaipur02 Nov 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 35 To 37/Jp/2021 Assessment Years: 2010-11 To 2012-13 Palsana Gram Sewa Sahkari Samiti Cuke Pr.Cit-2, Vs. Limited, Jaipur. Village- Palsana Main Market, Palsana, Dist.- Sikar- 332402 (Raj) Pan No.: Aabap 8390 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shrawan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Pr.Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 04/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Assessee Against The Separate Order Of The Ld. Pr.Cit-2, Jaipur All Dated 31/03/2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2010-11 To 2012-13. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Shrawan Kr. Gupta (Adv)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)
Section 143(2)Section 147Section 148Section 263Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 35 to 37/JP/2021 Assessment Years: 2010-11 to 2012-13 Palsana Gram Sewa Sahkari Samiti cuke Pr.CIT-2, Vs. Limited, Jaipur. Village- palsana Main Market, Palsana, Dist.- Sikar- 332402 (Raj) PAN No.: AABAP 8390 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shrawan Kr. Gupta (Adv) jktLo dh vksj ls@ Revenue by : Shri B.K.…

Amrut Sarovar, Surat vs. Pr. Commisioner Income Tax(Central), Surat

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

ITA 94/SRT/2021[2016-17]Status: DisposedITAT Surat21 Oct 2021AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 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.92, 93 & 94/SRT/2021 A.Y: 2014-15 to 2016-17 (Hearing in Virtual Court) M/s.Amrut Sarovar, The Principal Commissioner Block No. 514-515, of Income Tax – Central, Vs. Opposite Girnar Hotel, Surat. At & PO Kather, Taluka-Kamrej, Surat. PAN: ABGFA 2065 C Applicant /assessee Respondent/ revenue Assessee by Shri Rasesh Shah – CA Revenue by Shri Ritesh Mishra – CIT-DR Date of hearing 15.09.2021 Date of pronouncement 21.10.2021 Order under section 254(1) of Income Tax Act…

Amrut Sarovar, Surat vs. Pr. Commisioner Income Tax(Central), Surat

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

ITA 93/SRT/2021[2015-16]Status: DisposedITAT Surat21 Oct 2021AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 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.92, 93 & 94/SRT/2021 A.Y: 2014-15 to 2016-17 (Hearing in Virtual Court) M/s.Amrut Sarovar, The Principal Commissioner Block No. 514-515, of Income Tax – Central, Vs. Opposite Girnar Hotel, Surat. At & PO Kather, Taluka-Kamrej, Surat. PAN: ABGFA 2065 C Applicant /assessee Respondent/ revenue Assessee by Shri Rasesh Shah – CA Revenue by Shri Ritesh Mishra – CIT-DR Date of hearing 15.09.2021 Date of pronouncement 21.10.2021 Order under section 254(1) of Income Tax Act…

Amrut Sarovar, Surat vs. Pr. Commisioner Income Tax(Central), Surat

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

ITA 92/SRT/2021[2014-15]Status: DisposedITAT Surat21 Oct 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 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.92, 93 & 94/SRT/2021 A.Y: 2014-15 to 2016-17 (Hearing in Virtual Court) M/s.Amrut Sarovar, The Principal Commissioner Block No. 514-515, of Income Tax – Central, Vs. Opposite Girnar Hotel, Surat. At & PO Kather, Taluka-Kamrej, Surat. PAN: ABGFA 2065 C Applicant /assessee Respondent/ revenue Assessee by Shri Rasesh Shah – CA Revenue by Shri Ritesh Mishra – CIT-DR Date of hearing 15.09.2021 Date of pronouncement 21.10.2021 Order under section 254(1) of Income Tax Act…

Auto Engineers Services Centre, New Delhi vs. Pr. CIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1104/DEL/2020[2015-16]Status: DisposedITAT Delhi11 Oct 2021AY 2015-16

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri P. Roy Chauduri, AdvFor Respondent: Shri Satpal Gulati, CIT-D.R
Section 143(3)Section 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No.1104/DEL/2020 Assessment Year: 2015-2016 Auto Engineers Services vs. Pr.CIT, Centre, New Delhi. Petrol Pump, Opp. Alpana Cinema Mall Road, Model Town, New Delhi. TAN/PAN: AAHFA8720C (Appellant) (Respondent) Appellant by: Shri P. Roy Chauduri, Adv. Respondent by: Shri Satpal Gulati, CIT-D.R. Date of hearing: 14 07 2021 Date of pronouncement: 11 10 2021 O R D E R PER AMIT SHUKLA, JM The aforesaid appeal has been filed by the assessee against the impugned ord…