NavdeepDingra v. CIT

56 Taxmann.com 67High Court2015#1202 most cited

What is NavdeepDingra v. CIT authority for?

Statements made during a search under section 132(4), even if retracted, can be used to prove bogus purchases.

94

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Navdeep Dingra v. CIT · section 132(4) · retracted statement · bogus purchases · search assessment · section 132 · statement under oath · section 143(3) · assessment procedure

Sections most often in play

Section 132Section 115BBESection 127Section 132(4)Section 133ASection 139Section 143(3)Section 234A

Issues it is cited on

section 133(a)abatement of assessmentsection 153b(1)(a)time barred assessmentsection 148(1)section 153(1)(a)bona fide mistakestatement under section 132(4)section 90asection 153b(1)retracted statementsection 153(4)

Judgments citing NavdeepDingra v. CIT

Deputy Commissioner of Income Tax Circle-6(1)(1), Bangalore vs. M/S Shamaraju & Company India Private Limited, Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2144/BANG/2018[2014-15]Status: DisposedITAT Bangalore26 Apr 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

Deputy Commissioner of Income Tax Circle-6(1)(1), Bangalore vs. M/S Shamaraju & Company India Pvt Ltd, Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2143/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Apr 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

Deputy Commissioner of Income Tax Circle-6(1)(1), Bangalore vs. M/S Shyamaraju & Company India Pvt Ltd, Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2142/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Apr 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Shyamaraju & Company Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2012/BANG/2018[2014-15]Status: DisposedITAT Bangalore26 Apr 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Shamaraju & Company Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2011/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Apr 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Shyamaraju & Company Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2010/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Apr 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Shyamaraju & Company Pvt Ltd, Bengaluru vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bengaluru

In the result, all the appeals filed by the assessees, viz

ITA 2009/BANG/2018[2011-12]Status: DisposedITAT Bangalore26 Apr 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S. Shyamaraju & Company Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2008/BANG/2018[2010-11]Status: DisposedITAT Bangalore26 Apr 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S. Shyamaraju & Company Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2007/BANG/2018[2009-10]Status: DisposedITAT Bangalore26 Apr 2022AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S. Shyamaraju & Company Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2006/BANG/2018[2008-09]Status: DisposedITAT Bangalore26 Apr 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Divyasree Infrastructure Projects Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2005/BANG/2018[2014-15]Status: DisposedITAT Bangalore26 Apr 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Divyashree Infrastructure Projects Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2004/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Apr 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Divyashree Infrastructure Projects Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2003/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Apr 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Divyashree Infrastructure Projects Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2002/BANG/2018[2011-12]Status: DisposedITAT Bangalore26 Apr 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Divyashree Infrastructure Projects Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2001/BANG/2018[2010-11]Status: DisposedITAT Bangalore26 Apr 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Divyashree Infrastructure Projects Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2000/BANG/2018[2009-10]Status: DisposedITAT Bangalore26 Apr 2022AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Divyashree Infrastructure, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 1999/BANG/2018[2008-09]Status: DisposedITAT Bangalore26 Apr 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

Income Tax Officer, Ward- 4(2)(1), Bangalore vs. Smt R Meena, Bengaluru

In the result, the appeal filed by revenue stands dismissed

ITA 722/BANG/2020[2009-10]Status: DisposedITAT Bangalore03 Jan 2022AY 2009-10

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2009-10 Smt. R. Meena, No. 13, 1St Main Road, The Income-Tax Officer, Ankappa Reddy Layout, Ward 4 (2)(1), Kaggadasapura, Bangalore. C V Raman Nagar, Vs. Bangalore – 560 093. Pan: Agrpm0228K Appellant Respondent Assessee By : Smt. Suman Lunkar, Ca Revenue By : Shri Sankarganesh K, Jcit (Dr) Date Of Hearing : 23-12-2021 Date Of Pronouncement : 03-01-2022 Order Per Beena Pillaipresent Appeal Is Filed By Revenue Against Order Dated 28.02.2020 Passed By Ld.Cit(A)-9, Bangalore For Assessment Year 2009-10 On Following Grounds Of Appeal: “1. On The Facts Of The Case & As Per Law, The Ld Cit(A) Erred In Directing To Delete The Addition Of Rs. 40 Lakhs Made On The Basis Of Statement Recorded Of Husband Of Assessee Who Offered An Additional Income On Account Of Inflated Expenses Found During The Course Of Survey Proceedings. 2. On The Facts Of The Case & As Per Law, The Ld Cit(A) Erred In Directing To Delete The Addition Made On Account Of Payment Reduced In Cash Book At Rs.3,41,918/-, Cash Expenses Of Rs. 3 Lakhs Without Calling For Report From The Ao & Accepting The Additional Evidence & Explanation Submitted By The Assessee In Contravention Of The Rule 46A.

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Sankarganesh K, JCIT (DR)
Section 133ASection 148Section 40Section 40A(3)Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2009-10 Smt. R. Meena, No. 13, 1st Main Road, The Income-tax Officer, Ankappa Reddy Layout, Ward 4 (2)(1), Kaggadasapura, Bangalore. C V Raman Nagar, Vs. Bangalore – 560 093. PAN: AGRPM0228K APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, CA Revenue by : Shri Sankarganesh K, JCIT (DR) Date of Hearing : 23-12-2021 Date of Pronouncement : 03-01-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by revenue against order dated 28.02…

DCIT, Corporate Circle-1(1), Bhubaneswar vs. M/S. Magnum Dream Homes Pvt. Ltd., Bhubaneswar

In the result, appeal of the revenue and cross objection of the assessee are dismissed

ITA 249/CTK/2017[2012-13]Status: DisposedITAT Cuttack15 Dec 2021AY 2012-13

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradassessment Year : 2012-13 Dcit, Corporate Circle Dcit, Corporate Circle -1(1), Vs. M/S. Magnum Dream Homes Pvt M/S. Magnum Dream Homes Pvt Bhubaneswar Bhubaneswar Ltd., 132-A, Sector A, Sector-A, Zone-A, Mancheswar Industrial Estate, Mancheswar Industrial Estate, Bhubaneswar. Bhubaneswar. Pan/Gir No. No.Aadcm 2929 A (Appellant (Appellant) .. ( Respondent Respondent) C.O.No.20/Ctk/2021 (Arising Out Of Ita No.249/Ctk/2017) Out Of Ita No.249/Ctk/2017) Assessment Year: 2012-13 13 M/S. Magnum Dream Homes Pvt M/S. Magnum Dream Homes Pvt Vs. Dcit, Corporate Circle Dcit, Corporate Circle -1(1), Ltd., 132-A, Sector A, Sector-A, Zone-A, Bhubaneswar Bhubaneswar Mancheswar Industrial Estate, Mancheswar Industrial Estate, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aadcm 2929 A (Appellant (Appellant) .. ( Respondent Respondent) Assessee/Cross Objector By : Shri J.M.Patnaik J.M.Patnaik , Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 26 /10/ 20 / 2021 Date Of Pronouncement : 23 /12 12/2021 O R D E R Per Bench This Is An Appeal Filed By The This Is An Appeal Filed By The Revenue & Cross Objection Of The Revenue & Cross Objection Of The Assessee Against The Order Of The Cit(A),1, Bhubaneswar Assessee Against The Order Of The Cit(A),1, Bhubaneswar Assessee Against The Order Of The Cit(A),1, Bhubaneswar Dated 7.3.2017 For The Assessment Year For The Assessment Year 2012-13. P A G E 1 | 10 C.O.No.20/Ctk/2021 Assessment Year : 2012-13

For Respondent: Shri M.K.Gautam
Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER Assessment Year : 2012-13 DCIT, Corporate Circle DCIT, Corporate Circle -1(1), Vs. M/s. Magnum Dream Homes Pvt M/s. Magnum Dream Homes Pvt Bhubaneswar Bhubaneswar Ltd., 132-A, Sector A, Sector-A, Zone-A, Mancheswar Industrial Estate, Mancheswar Industrial Estate, Bhubaneswar. Bhubaneswar. PAN/GIR No. No.AADCM 29…

DCIT, Corporate Circle-1(1), Bhubaneswar vs. M/S. Magnum Estate Ltd., Bhubaneswar

In the result, appeal of the revenue and cross objection of the assessee are dismissed

ITA 248/CTK/2017[2012-13]Status: DisposedITAT Cuttack15 Dec 2021AY 2012-13

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradassessment Year : 2012-13 Dcit, Corporate Circle 1(1), Dcit, Corporate Circle 1(1), Vs. M/S. Magnum Estate Ltd., 132 M/S. Magnum Estate Ltd., 132- Bhubaneswar. Bhubaneswar. A, A, Sector Sector-A, Zone-A, Mancheswar Industrial Estate, Mancheswar Industrial Estate, Bhubaneswar Bhubaneswar Pan/Gir No. No.Aabcm 8066 G (Appellant (Appellant) .. ( Respondent Respondent) C.O.No.21/Ctk/2021 (In Ita No.248/Ctk/2017) .248/Ctk/2017) Assessment Year : 2012-13 M/S. Magnum Estate Ltd., 132 M/S. Magnum Estate Ltd., 132- Vs. Dcit, Corporate Circle 1(1), Dcit, Corporate Circle 1(1), A, A, Sector Sector-A, Zone-A, Bhubaneswar. Bhubaneswar. Mancheswar Industrial Estate, Mancheswar Industrial Estate, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcm 8066 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee Assessee/Cross Objector By : Shri J.M.Patnaik J.M.Patnaik , Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 27 /10/ 20 / 2021 Date Of Pronouncement : 23/12 12/2021 O R D E R Per Bench This Is An Appeal Filed By The This Is An Appeal Filed By The Revenue & Cross Objection Of The & Cross Objection Of The Assessee Against The Order Of The Cit(A),1, Bhubaneswar Against The Order Of The Cit(A),1, Bhubaneswar Against The Order Of The Cit(A),1, Bhubaneswar Dated 7.3.2017 For The Assessment Year For The Assessment Year 2012-13. P A G E 1 | 10 C.O.No.21/Ctk/2021 Assessment Year : 2012-13

For Respondent: Shri M.K.Gautam
Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER Assessment Year : 2012-13 DCIT, Corporate Circle 1(1), DCIT, Corporate Circle 1(1), Vs. M/s. Magnum Estate Ltd., 132 M/s. Magnum Estate Ltd., 132- Bhubaneswar. Bhubaneswar. A, A, Sector Sector-A, Zone-A, Mancheswar Industrial Estate, Mancheswar Industrial Estate, Bhubaneswar Bhubaneswar PAN/GIR No. No.AABCM 8066…