Orissa Rural Housing Development Corporation Ltd. v. ACIT

343 ITR 316High Court2012#4204 most cited

What is Orissa Rural Housing Development Corporation Ltd. v. ACIT authority for?

When a valid revised return is filed under Section 139(5), the assessment must be completed solely based on that revised return. Failure to do so, such as not issuing a notice under Section 143(2) for the revised return, renders the assessment order liable to be annulled.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2025.

Also referred to as

Orissa Rural Housing Development Corporation Ltd. v. ACIT · 343 ITR 316 · Section 139(5) · revised return · Section 143(2) · assessment annulled · valid revised return · assessment based on revised return

Sections most often in play

Section 133ASection 139(5)Section 142(1)Section 143(1)Section 250Section 10Section 10(38)Section 115BBE

Issues it is cited on

section 271(c)section 272bbsection 272bsanction under section 151section 272section 271cwithin four yearsapproval under section 151section 151(1)section 139(5)material facts necessary for assessmentsection 129

Judgments citing Orissa Rural Housing Development Corporation Ltd. v. ACIT

DCIT, C-V, LUDHIANA vs. M/S HERO CYCLES LTD., LUDHIANA

In the result, appeal of the Department is dismissed and the appeal of the assessee is allowed

ITA 588/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh08 Sept 2025AY 2012-13

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 588/Chd/2018 निर्धारण वर्ष / Assessment Years : 2012-13 The DCIT C-V, Ludhiana बनाम M/s Hero Cycles Ltd. Hero Nagar, G.T. Road Ludhiana स्थायी लेखा सं./PAN NO: AAACH4073P अपीलार्थी/Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 473/Chd/2018 निर्धारण वर्ष / Assessment Years : 2012-13 M/s Hero Cycles Ltd. Hero Nagar, G.T. Road Ludhiana बनाम The ACIT C-V, Ludhiana स्थायी लेखा सं./PAN NO: AAACH4073P

For Appellant: Shri Ashwani Kumar, Shri Ashish Aggarwal &For Respondent: Shri Manav Bansal, CIT, DR
Section 10(38)Section 143(1)Section 14ASection 36(1)(iii)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/ 2018 िनधा"रण वष" / Assessment Years : 2012-13 The DCIT बनाम M/s Hero Cycles Ltd. C-V, Ludhiana Hero Nagar, G.T. Road Ludhiana "ायी लेखा सं./PAN NO: AAACH4073P अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 473/Chd/ 2018 िनधा"रण वष" / Assessment Years : 2012-13 M/s Hero Cycles Ltd. बनाम The ACIT Hero Nagar, G.T. Road Ludhia…

A.G.T. ELECTRONICS LTD.,COIMBATORE vs. ADIT, CPC, , BENGALURU

In the result, the appeal of the assessee is allowed

ITA 2767/CHNY/2024[2018-19]Status: DisposedITAT Chennai17 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.2767/Chny/2024 िनधा8रण वष8 /Assessment Year: 2018-19

For Appellant: Shri S. Sridhar, Advocate (Erode)For Respondent: Ms. R. Anitha, Addl. CIT
Section 139(9)Section 143(1)Section 143(2)Section 143(3)Section 264Section 44A

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद एवं माननीय एस. आर. रघुनाथा, लेखा सद के सम( BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.2767/Chny/2024 िनधा8रण वष8 /Assessment Year: 2018-19 A.G.T. Electronics Ltd., The Income Tax Officer, 25, Civil Aerodrome Post, Vs. Corporate Circle-1, Functional Electronic Estate, Coimbatore. Coimbatore – 641 014. [PAN: AACCA 5085A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथF की ओर से/ Appellant by : Shri S. Sri…

RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

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

ITA 16/ALLD/2023[2018-19]Status: DisposedITAT Allahabad02 May 2025AY 2018-19

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

For Appellant: Sh. Nikhil Agarwal & Ms. VidishaFor Respondent: Sh. A.K. Singh, Sr. DR
Section 115Section 115BSection 142Section 24Section 250Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUBHASH MALGURIA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y.2018-19 DC/ACIT(CNTRL) Rajesh Kumar Jaiswal 186/167, Old Katra vs. Income Tax Department, Allahabad-211002 3rd Floor, 38 MG Marg, Allahabad-211001. PAN: ACUPJ7251L (Appellant) (Respondent) Assesseeby: Sh. Nikhil Agarwal & Ms. Vidisha Srivastava, Advocates Sh. R.C. Agarwal & Sh. Atul Kesarwani, CAs Revenue by: Sh. A.K. Singh, Sr. DR Date of hearing: 11.02.2025 Date of pronouncement: 02.05.2025 O R D E R PER SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER: This is an…

M/S. MERINO INDUSTRIES LIMITED ,KOLKATA vs. DCIT, CIRCLE - 12(1), KOLKATA , KOLKATA

In the result, the appeal of the revenue is hereby dismissed

ITA 292/KOL/2019[2014-15]Status: DisposedITAT Kolkata06 Feb 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A No.174/Kol/2019 Assessment Year: 2014-15 Dcit, Circle-12(1), Kolkata…………………….................................……Revenue Vs. M/S Merino Industries Ltd.…………....................................……...…..…..Assessee 5, Alexandra Court, 60/1, Chowringhee Road, Kolkata – 700020. [Pan: Aaacc9186C] I.T.A No.292/Kol/2019 Assessment Year: 2014-15 M/S Merino Industries Ltd …………………….…….......................…… Assessee 5, Alexandra Court, 60/1, Chowringhee Road, Kolkata – 700020. [Pan: Aaacc9186C] Vs. Dcit, Circle-12(1), Kolkata.…….................................……....…........….. Revenue Appearances By: Shri Shyam Sundar Jha, Ar, Appeared On Behalf Of The Assessee. Shri Prakash Nath Barnwal, Cit-Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : December 12, 2024 Date Of Pronouncing The Order : February 06, 2025 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Are Cross-Appeals, One By The Assessee & The Other By The Revenue Against The Common Order Dated 09.10.2018 Of The Commissioner Of Income Tax (Appeals)-4, Kolkata [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since The Facts & Issued Involved In Both The Appeals Are Identical & Both The Appeals Are Arising Out Of The Same

Section 2(22)Section 250Section 801A

…led u/s.139(5) and if such return is a valid return then the assessment can be completed only on the basis of such revised return as has been held by the Hon'ble High Court of Orissa in the case of Orissa Rural Housing Development Corporation Ltd. reported in 343 ITR 316, the assessment is liable to be annulled. 6. In these circumstances, as notice u/s.143(2) has not been issued in respect of the valid revised return filed by the assessee u/s.139(5) on 26.02.2014, the consequential Assessment Order u/s.143(3) dated 30.03.2014 for the AY 2012-13, in the case of the assessee is bad in law and stands annulled. 7. In…

DCIT, CIRCLE - 12(1), KOLKATA , KOLKATA vs. M/S. MERINO INDUSTRIES LIMITED , KOLKATA

In the result, the appeal of the revenue is hereby dismissed

ITA 174/KOL/2019[2014-15]Status: DisposedITAT Kolkata06 Feb 2025AY 2014-15
Section 2(22)Section 250Section 801A

…u/s.139(5) and if such return is a valid return then the\nassessment can be completed only on the basis of such revised\nreturn as has been held by the Hon'ble High Court of Orissa in the\ncase of Orissa Rural Housing Development Corporation Ltd. reported\nin 343 ITR 316, the assessment is liable to be annulled.\n6. In these circumstances, as notice_u/s.143(2) has not been\nissued in respect of the valid revised return filed by the\nassessee_u/s.139(5) on 26.02.2014, the consequential Assessment\nOrder_u/s.143(3) dated 30.03.2014 for the AY 2012-13, in the case\nof the assessee is bad in law and stands annulled.\…

LIC MUTUAL FUND ASSET MANAGEMENT LIMITED,OPP CHURCHGATE STATION vs. CIT(A), NORTH BLOCK

In the result, ground No.3 of appeal is allowed

ITA 2824/MUM/2023[2013-14]Status: DisposedITAT Mumbai26 Feb 2024AY 2013-14

Bench: Shri Vikas Awasthy& Shri S.Rifaur Rahmanआअसं.2824/मुं/2023 (िन.व. 2013-14) Lic Mutual Fund Asset Management Ltd. 4Th Floor, Industrial Assurance Building, Charchgate, Mumbai – 400 020 Pan: Aaacj-1166-H ...... अपीलाथ"/Appellant बनाम Vs. Cit(A), North Block, North Block, New Delhi 110 001. ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Vijay Mehta "ितवादी "ारा/Respondent By : Shri Manoj Kumar Sinha, Sr.A.R सुनवाई की ितिथ/ Date Of Hearing : 11/12/2023 घोषणा की ितिथ/ Date Of Pronouncement : 26/02/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short ‘The Cit(A)’] Dated 22/06/2023, For The Assessment Year 2013-14. 2. The Assessee In Appeal Has Raised Three Grounds. The Gist Of Issues Raised In Appeal By The Assessee Is As Under:

For Appellant: Shri Vijay MehtaFor Respondent: Shri Manoj Kumar Sinha, Sr.A.R
Section 115JSection 139(5)Section 139(9)Section 143(2)Section 143(3)

…led u/s.139(5) and if such return is a valid return then the assessment can be completed only on the basis of such revised return as has been held by the Hon’ble High Court of Orissa in the case of Orissa Rural Housing Development Corporation Ltd. reported in 343 ITR 316, the assessment is liable to be annulled. 6. In these circumstances, as notice u/s.143(2) has not been issued in respect of the valid revised return filed by the assessee u/s.139(5) on 26.02.2014, the consequential Assessment Order u/s.143(3) dated 30.03.2014 for the AY 2012-13, in the case of the assessee is bad in law and stands annulled.” Sim…

P. KRISHNAMURTHY,VILLUPURAM vs. ITO,WARD-2, VILLUPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 773/CHNY/2023[2013-14]Status: DisposedITAT Chennai07 Feb 2024AY 2013-14

Bench: Shri Mahavir Singh

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri G.Suresh, JCIT
Section 143(1)Section 143(2)Section 143(3)Section 246ASection 249(2)(b)Section 264Section 69

…आयकर अपीलीय अिधकरण, ‘बी’ (एस एम सी) "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ (SMC) BENCH, CHENNAI "ी महावीर "सह, उपा"य" के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT आयकर अपील सं./ITA No.: 773/CHNY/2023 िनधा"रण वष"/Assessment Year: 2013-14 Shri P. Krishnamurthy, The Income Tax Officer, 2/75, Tindivanam Pondi Road, Vs. Ward 2, Thiruchitrambalam, Villupuram. Vanur, Villupuram – 605 111. PAN: AWZPK 9804D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri S. Sridhar, Advocate ""यथ" क" ओर से/Respondent by : Shri G.Suresh, JCIT सुनवाई क" तारीख/Date of Hearing : 01.01.2024 घो…

SHRI RAVJIBHAI B DHAMELIYA,SURAT vs. DCIT, CIRCLE-2(1)(2), SURAT

In the result, assessee`s appeal for both the assessment years, that is,

ITA 124/SRT/2020[2011-12]Status: DisposedITAT Surat06 Nov 2023AY 2011-12

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri P. M. Jagasheth, CA and Shri Sapnesh Sheth, CAFor Respondent: Shri Airiju Jaikaran, CIT(DR)
Section 143(3)Section 148Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 239/SRT/2019 2010-11 Ravjibhai Bechabhai The ITO, Ward -3(1)(1), Dhameliya, Surat 2nd Floor, Vrajshila, Nr. Gajjar Petrol Pump, Kapodra Char Rasta, Surat. PAN: ACCPD5423C 2. 304/SRT/2019 2010-11 The DCIT, Circle -3(3), Ravjibhai Bechabhai Surat Dhameliya, 2nd Floor, Vrajshila, Nr. Gajjar Petrol Pump, Kapodra Char Rasta, Surat. PAN: ACCPD5423C 3. 122/SRT/2020 2011-12 The ACIT, Ci…

ACIT, CIRCLE-3(3), SURAT vs. SHRI RAVJIBHAI BECHARBHAI DHAMELIYA, SURAT

In the result, assessee`s appeal for both the assessment years, that is,

ITA 122/SRT/2020[2011-12]Status: DisposedITAT Surat06 Nov 2023AY 2011-12

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri P. M. Jagasheth, CA and Shri Sapnesh Sheth, CAFor Respondent: Shri Airiju Jaikaran, CIT(DR)
Section 143(3)Section 148Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 239/SRT/2019 2010-11 Ravjibhai Bechabhai The ITO, Ward -3(1)(1), Dhameliya, Surat 2nd Floor, Vrajshila, Nr. Gajjar Petrol Pump, Kapodra Char Rasta, Surat. PAN: ACCPD5423C 2. 304/SRT/2019 2010-11 The DCIT, Circle -3(3), Ravjibhai Bechabhai Surat Dhameliya, 2nd Floor, Vrajshila, Nr. Gajjar Petrol Pump, Kapodra Char Rasta, Surat. PAN: ACCPD5423C 3. 122/SRT/2020 2011-12 The ACIT, Ci…

DCIT, CIRCLE-3(3), SURAT vs. SHRI RAVJIBHAI BECHARBHAI DHAMELIYA,, SURAT

In the result, assessee`s appeal for both the assessment years, that is,

ITA 304/SRT/2019[2010-11]Status: DisposedITAT Surat06 Nov 2023AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri P. M. Jagasheth, CA and Shri Sapnesh Sheth, CAFor Respondent: Shri Airiju Jaikaran, CIT(DR)
Section 143(3)Section 148Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 239/SRT/2019 2010-11 Ravjibhai Bechabhai The ITO, Ward -3(1)(1), Dhameliya, Surat 2nd Floor, Vrajshila, Nr. Gajjar Petrol Pump, Kapodra Char Rasta, Surat. PAN: ACCPD5423C 2. 304/SRT/2019 2010-11 The DCIT, Circle -3(3), Ravjibhai Bechabhai Surat Dhameliya, 2nd Floor, Vrajshila, Nr. Gajjar Petrol Pump, Kapodra Char Rasta, Surat. PAN: ACCPD5423C 3. 122/SRT/2020 2011-12 The ACIT, Ci…

SHRI RAVJIBHAI BECHARBHAI DHAMELIYA,,SURAT vs. INCOME TAX OFFICER WARD-3(1(1), SURAT

In the result, assessee`s appeal for both the assessment years, that is,

ITA 239/SRT/2019[2010-11]Status: DisposedITAT Surat06 Nov 2023AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri P. M. Jagasheth, CA and Shri Sapnesh Sheth, CAFor Respondent: Shri Airiju Jaikaran, CIT(DR)
Section 143(3)Section 148Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 239/SRT/2019 2010-11 Ravjibhai Bechabhai The ITO, Ward -3(1)(1), Dhameliya, Surat 2nd Floor, Vrajshila, Nr. Gajjar Petrol Pump, Kapodra Char Rasta, Surat. PAN: ACCPD5423C 2. 304/SRT/2019 2010-11 The DCIT, Circle -3(3), Ravjibhai Bechabhai Surat Dhameliya, 2nd Floor, Vrajshila, Nr. Gajjar Petrol Pump, Kapodra Char Rasta, Surat. PAN: ACCPD5423C 3. 122/SRT/2020 2011-12 The ACIT, Ci…

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME TAX OFFICER (TDS) BHOPAL, BHOPAL

In the result, all appeals filed by the assessee are allowed

ITA 99/JAB/2023[2010-11]Status: DisposedITAT Jabalpur22 Sept 2023AY 2010-11

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.99 to 103/Jab/2023 (ASSESSMENT YEAR- 2010-11 to 2014-15) Manessh Sharma, vs JCIT (TDS), 360, Madan Mahal Chowk, Bhopal Jabalpur. (Appellant) (Respondent) PAN No. BKNPS1117G Assessee By Shri Dhiraj Ghai, CA Revenue By Shri Rakesh Kumar Gupta, Sr.DR Date of hearing 21/09/2023 Date of Pronouncement 22/09/2023 O R D E R PER OM PRAKASH KANT, A.M.: All these appeals by the assessee are directed against the orders dated 06.06.2023 of even number passed by Ld. Co…

MANESSH SHARMA ,JABALPUR vs. JOINT COMMISSIONER OF INCOME OFFICER (TDS), BHOPAL

In the result, all appeals filed by the assessee are allowed

ITA 103/JAB/2023[2014-15]Status: DisposedITAT Jabalpur22 Sept 2023AY 2014-15

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.99 to 103/Jab/2023 (ASSESSMENT YEAR- 2010-11 to 2014-15) Manessh Sharma, vs JCIT (TDS), 360, Madan Mahal Chowk, Bhopal Jabalpur. (Appellant) (Respondent) PAN No. BKNPS1117G Assessee By Shri Dhiraj Ghai, CA Revenue By Shri Rakesh Kumar Gupta, Sr.DR Date of hearing 21/09/2023 Date of Pronouncement 22/09/2023 O R D E R PER OM PRAKASH KANT, A.M.: All these appeals by the assessee are directed against the orders dated 06.06.2023 of even number passed by Ld. Co…

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME OFFICER (TDS), BHOPAL

In the result, all appeals filed by the assessee are allowed

ITA 102/JAB/2023[2013-14]Status: DisposedITAT Jabalpur22 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.99 to 103/Jab/2023 (ASSESSMENT YEAR- 2010-11 to 2014-15) Manessh Sharma, vs JCIT (TDS), 360, Madan Mahal Chowk, Bhopal Jabalpur. (Appellant) (Respondent) PAN No. BKNPS1117G Assessee By Shri Dhiraj Ghai, CA Revenue By Shri Rakesh Kumar Gupta, Sr.DR Date of hearing 21/09/2023 Date of Pronouncement 22/09/2023 O R D E R PER OM PRAKASH KANT, A.M.: All these appeals by the assessee are directed against the orders dated 06.06.2023 of even number passed by Ld. Co…

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME TAX OFFICER (TDS) BHOPAL, BHOPAL

In the result, all appeals filed by the assessee are allowed

ITA 101/JAB/2023[2012-13]Status: DisposedITAT Jabalpur22 Sept 2023AY 2012-13

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.99 to 103/Jab/2023 (ASSESSMENT YEAR- 2010-11 to 2014-15) Manessh Sharma, vs JCIT (TDS), 360, Madan Mahal Chowk, Bhopal Jabalpur. (Appellant) (Respondent) PAN No. BKNPS1117G Assessee By Shri Dhiraj Ghai, CA Revenue By Shri Rakesh Kumar Gupta, Sr.DR Date of hearing 21/09/2023 Date of Pronouncement 22/09/2023 O R D E R PER OM PRAKASH KANT, A.M.: All these appeals by the assessee are directed against the orders dated 06.06.2023 of even number passed by Ld. Co…

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONR OF INCOME TAX OFFICER (TDS), BHOPAL, BHOPAL

In the result, all appeals filed by the assessee are allowed

ITA 100/JAB/2023[2011-12]Status: DisposedITAT Jabalpur22 Sept 2023AY 2011-12

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.99 to 103/Jab/2023 (ASSESSMENT YEAR- 2010-11 to 2014-15) Manessh Sharma, vs JCIT (TDS), 360, Madan Mahal Chowk, Bhopal Jabalpur. (Appellant) (Respondent) PAN No. BKNPS1117G Assessee By Shri Dhiraj Ghai, CA Revenue By Shri Rakesh Kumar Gupta, Sr.DR Date of hearing 21/09/2023 Date of Pronouncement 22/09/2023 O R D E R PER OM PRAKASH KANT, A.M.: All these appeals by the assessee are directed against the orders dated 06.06.2023 of even number passed by Ld. Co…

KASHYAP MAGANBHAI VAGHASIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

Appeals of the assessees are allowed

ITA 159/SRT/2022[2018-19]Status: HeardITAT Surat27 Sept 2022AY 2018-19

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.148 To 154/Srt/2022 (िनधा"रणवष" / Assessment Years: (2012-13 To 2018-19) (Virtual Court Hearing) Sanjaybhai Arjunbhai Patel Deputy Commissioner Of 37, Shreeji Plaza, Tata Road, Income-Tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adipp 4533G (Appellant ) (Respondent)

For Appellant: Shri P.M. Jagasheth, C.AFor Respondent: Shri Vinod Kumar, Sr-DR
Section 142(1)Section 143(3)Section 153ASection 271(1)(b)Section 274

…SCC 759 and Indian Bank's Association v. Devkala Consultancy Service AIR 2004 SC 2615). Similar view has been expressed in the Orissa Rural Housing Development ITA No.148-159/SRT/2022 A.Ys.12-13 to 18-19 Sanjaybbhai A Patel & Kashyap M Vaghasiya Corpn. Ltd, 343 ITR 316 (Orissa). Hence, ld CIT(A) has erred in sustaining the part penalty of Rs.5000/-, u/s 271(1)(b) of the Act, therefore order passed by the ld CIT(A) is not in accordance with the provisions of law. 16. Based on above facts and circumstances, we are not inclined to accept the contention of the Assessing Officer in imposing the penalty u/s 271(1)(b…

KASHYAP MAGANBHAI VAGHASIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

Appeals of the assessees are allowed

ITA 158/SRT/2022[2017-18]Status: HeardITAT Surat27 Sept 2022AY 2017-18

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.148 To 154/Srt/2022 (िनधा"रणवष" / Assessment Years: (2012-13 To 2018-19) (Virtual Court Hearing) Sanjaybhai Arjunbhai Patel Deputy Commissioner Of 37, Shreeji Plaza, Tata Road, Income-Tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adipp 4533G (Appellant ) (Respondent)

For Appellant: Shri P.M. Jagasheth, C.AFor Respondent: Shri Vinod Kumar, Sr-DR
Section 142(1)Section 143(3)Section 153ASection 271(1)(b)Section 274

…SCC 759 and Indian Bank's Association v. Devkala Consultancy Service AIR 2004 SC 2615). Similar view has been expressed in the Orissa Rural Housing Development ITA No.148-159/SRT/2022 A.Ys.12-13 to 18-19 Sanjaybbhai A Patel & Kashyap M Vaghasiya Corpn. Ltd, 343 ITR 316 (Orissa). Hence, ld CIT(A) has erred in sustaining the part penalty of Rs.5000/-, u/s 271(1)(b) of the Act, therefore order passed by the ld CIT(A) is not in accordance with the provisions of law. 16. Based on above facts and circumstances, we are not inclined to accept the contention of the Assessing Officer in imposing the penalty u/s 271(1)(b…

KASHYAP MAGANBHAI VAGHASIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

Appeals of the assessees are allowed

ITA 157/SRT/2022[2016-17]Status: HeardITAT Surat27 Sept 2022AY 2016-17

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.148 To 154/Srt/2022 (िनधा"रणवष" / Assessment Years: (2012-13 To 2018-19) (Virtual Court Hearing) Sanjaybhai Arjunbhai Patel Deputy Commissioner Of 37, Shreeji Plaza, Tata Road, Income-Tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adipp 4533G (Appellant ) (Respondent)

For Appellant: Shri P.M. Jagasheth, C.AFor Respondent: Shri Vinod Kumar, Sr-DR
Section 142(1)Section 143(3)Section 153ASection 271(1)(b)Section 274

…SCC 759 and Indian Bank's Association v. Devkala Consultancy Service AIR 2004 SC 2615). Similar view has been expressed in the Orissa Rural Housing Development ITA No.148-159/SRT/2022 A.Ys.12-13 to 18-19 Sanjaybbhai A Patel & Kashyap M Vaghasiya Corpn. Ltd, 343 ITR 316 (Orissa). Hence, ld CIT(A) has erred in sustaining the part penalty of Rs.5000/-, u/s 271(1)(b) of the Act, therefore order passed by the ld CIT(A) is not in accordance with the provisions of law. 16. Based on above facts and circumstances, we are not inclined to accept the contention of the Assessing Officer in imposing the penalty u/s 271(1)(b…

KASHYAP MAGANBHAI VAGHASIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

Appeals of the assessees are allowed

ITA 156/SRT/2022[2015-16]Status: HeardITAT Surat27 Sept 2022AY 2015-16

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.148 To 154/Srt/2022 (िनधा"रणवष" / Assessment Years: (2012-13 To 2018-19) (Virtual Court Hearing) Sanjaybhai Arjunbhai Patel Deputy Commissioner Of 37, Shreeji Plaza, Tata Road, Income-Tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adipp 4533G (Appellant ) (Respondent)

For Appellant: Shri P.M. Jagasheth, C.AFor Respondent: Shri Vinod Kumar, Sr-DR
Section 142(1)Section 143(3)Section 153ASection 271(1)(b)Section 274

…SCC 759 and Indian Bank's Association v. Devkala Consultancy Service AIR 2004 SC 2615). Similar view has been expressed in the Orissa Rural Housing Development ITA No.148-159/SRT/2022 A.Ys.12-13 to 18-19 Sanjaybbhai A Patel & Kashyap M Vaghasiya Corpn. Ltd, 343 ITR 316 (Orissa). Hence, ld CIT(A) has erred in sustaining the part penalty of Rs.5000/-, u/s 271(1)(b) of the Act, therefore order passed by the ld CIT(A) is not in accordance with the provisions of law. 16. Based on above facts and circumstances, we are not inclined to accept the contention of the Assessing Officer in imposing the penalty u/s 271(1)(b…

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Orissa Rural Housing Development Corporation Ltd. v. ACIT (343 ITR 316) — Cited in 28 Judgments | BharatTax