P.V.S. Beedies Pvt. Ltd. v. Assistant Commissioner of Income-tax

103 Taxmann 294Supreme Court of India1999#3146 most cited

What is P.V.S. Beedies Pvt. Ltd. v. Assistant Commissioner of Income-tax authority for?

An assessment can be reopened based on an audit objection, regardless of whether the issue is factual or legal.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2026.

Also referred to as

P.V.S. Beedies Pvt. Ltd. v. Assistant Commissioner of Income-tax · 103 Taxmann 294 · reassessment · section 147 · section 148 · audit objection · change of opinion · tangible material

Sections most often in play

Section 143(3)Section 144Section 147Section 148Section 14ASection 80PSection 80P(2)(a)(i)Section 80P(2)(d)

Issues it is cited on

mere change of opinionkelvinatorsection 80p(2)(a)change of opiniongross total incomedisallowance under section 14atangible materialsection 80p(2)(a)(i)chief commissionersection 80p(2)(d)section 80p(2)disallowance u/s 14a

Judgments citing P.V.S. Beedies Pvt. Ltd. v. Assistant Commissioner of Income-tax

Arihant Constructions, Visakhapatnam vs. The Assistant Commissioner of Income Tax, Circle-4(1), Visakhapatnam

In the result, appeals of the assessee for the A

ITA 324/VIZ/2019[2014-15]Status: DisposedITAT Visakhapatnam23 Aug 2019AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 To 2015-16) M/S Arihant Constructions Vs. Asst.Commissioner Of Income Tax M/S B.V.Rao & Co Llp Circle-4(1) Chartered Accountants Visakhapatnam Ff-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [Pan : Aarfa0600P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri B.V.Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 05.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .08.2019

For Appellant: Shri B.V.Rao, ARFor Respondent: Shri D.V.Subba Rao, DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 to 2015-16) M/s Arihant Constructions Vs. Asst.Commissioner of Income Tax M/s B.V.Rao & CO LLP Circle-4(1) Chartered Accountants Visakhapatnam FF-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [PAN : AARFA0600P] (अपीलार्थी/ Appellant) (प्…

Arihant Constructions, Visakhapatnam vs. The Assistant Commissioner of Income Tax, Circle-4(1), Visakhapatnam

In the result, appeals of the assessee for the A

ITA 323/VIZ/2019[2013-14]Status: DisposedITAT Visakhapatnam23 Aug 2019AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 To 2015-16) M/S Arihant Constructions Vs. Asst.Commissioner Of Income Tax M/S B.V.Rao & Co Llp Circle-4(1) Chartered Accountants Visakhapatnam Ff-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [Pan : Aarfa0600P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri B.V.Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 05.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .08.2019

For Appellant: Shri B.V.Rao, ARFor Respondent: Shri D.V.Subba Rao, DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 to 2015-16) M/s Arihant Constructions Vs. Asst.Commissioner of Income Tax M/s B.V.Rao & CO LLP Circle-4(1) Chartered Accountants Visakhapatnam FF-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [PAN : AARFA0600P] (अपीलार्थी/ Appellant) (प्…

Arihant Constructions, Visakhapatnam vs. The Assistant Commissioner of Income Tax, Circle-4(1), Visakhapatnam

In the result, appeals of the assessee for the A

ITA 322/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam23 Aug 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 To 2015-16) M/S Arihant Constructions Vs. Asst.Commissioner Of Income Tax M/S B.V.Rao & Co Llp Circle-4(1) Chartered Accountants Visakhapatnam Ff-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [Pan : Aarfa0600P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri B.V.Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 05.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .08.2019

For Appellant: Shri B.V.Rao, ARFor Respondent: Shri D.V.Subba Rao, DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 to 2015-16) M/s Arihant Constructions Vs. Asst.Commissioner of Income Tax M/s B.V.Rao & CO LLP Circle-4(1) Chartered Accountants Visakhapatnam FF-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [PAN : AARFA0600P] (अपीलार्थी/ Appellant) (प्…

Arihant Constructions, Visakhapatnam vs. The Assistant Commissioner of Income Tax, Circle-4(1), Visakhapatnam

In the result, appeals of the assessee for the A

ITA 321/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam23 Aug 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 To 2015-16) M/S Arihant Constructions Vs. Asst.Commissioner Of Income Tax M/S B.V.Rao & Co Llp Circle-4(1) Chartered Accountants Visakhapatnam Ff-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [Pan : Aarfa0600P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri B.V.Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 05.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .08.2019

For Appellant: Shri B.V.Rao, ARFor Respondent: Shri D.V.Subba Rao, DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 to 2015-16) M/s Arihant Constructions Vs. Asst.Commissioner of Income Tax M/s B.V.Rao & CO LLP Circle-4(1) Chartered Accountants Visakhapatnam FF-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [PAN : AARFA0600P] (अपीलार्थी/ Appellant) (प्…

Sunil Kanayalal Gambani, Mumbai vs. ACIT Cir 2, Kalyan

In the result, the appeal is allowed for statistical purposes

ITA 1179/MUM/2017[2007-08]Status: DisposedITAT Mumbai31 Jul 2019AY 2007-08

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2007-08

For Appellant: Mr. M. Subramanian, ARFor Respondent: Mr. Chaudhary Arun Kumar Singh, DR
Section 132(4)Section 143(1)Section 143(3)Section 148Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2007-08 Sunil KanayalalGambani, ACIT, Circle-2, Kalyan, I.T. Office, 608, Powai Plaza, Mohan Plaza (2nd floor) Wayale Vs. Hiranandani Garden, Nagar, Kalyan (West)- 421301 Mumbai-400076. PAN No. AAZPG6798E Appellant Respondent Assessee by : Mr. M. Subramanian, AR Revenue by : Mr. Chaudhary Arun Kumar Singh, DR Date of Hearing : 29/07/2019 Date of pronouncement : 31/07/2019 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The rel…

The Gita Education Society, Delhi vs. ITO, Exemption Ward, Ghaziabad

In the result, assessee’s appeal is allowed

ITA 7441/DEL/2018[2010-11]Status: DisposedITAT Delhi22 May 2019AY 2010-11

Bench: Hon’Ble Shri G. D. Agrawal & Hon’Ble Smt. Suchitra Kamblethe Gita Education Vs Income Tax Officer, Exemption Society, C/O Kapil Goel Ward, Ghaziabad Adv F-26/124 Sector 7 Rohini, Delhi-110085 Pan-Aaaat9753G (Appellant) (Respondent)

Section 12ASection 143(3)Section 147Section 148Section 35

…DELHI BENCH: ‘G’ NEW DELHI BEFORE HON’BLE SHRI G. D. AGRAWAL, PRESIDENT AND HON’BLE SMT. SUCHITRA KAMBLE, JUDICIAL MEMBER The Gita Education Vs Income Tax Officer, Exemption Society, C/o Kapil Goel Ward, Ghaziabad Adv F-26/124 Sector 7 Rohini, Delhi-110085 PAN-AAAAT9753G (APPELLANT) (RESPONDENT) Appellant by Sh. Kapil Goel, CA Respondent by Sh. S.S. Rana, CIT DR Date of Hearing 07.05.2019 Date of Pronouncement 22.05.2019 ORDER PER G.D. AGRAWAL, V.P. This is an appeal filed by the assessee against the order dated 28.09.2018 passed by the CIT(A, Ghaziabad. In this appeal filed by the assessee, Ground No. 1…

Lexplosion Solution Pvt. Ltd., New Delhi vs. ITO, Ward- 15(2), New Delhi

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

ITA 7762/DEL/2018[2013-14]Status: DisposedITAT Delhi16 May 2019AY 2013-14

Bench: Sh. R.K Pandaassessment Year: 2009-10 M/S. Shishya Edutech (P) Ltd. Ito 4346/4-C, 1St Floor, Ansari Vs Ward – 23(2) Road, Daryaganj, New Delhi New Delhi -02 C/O Shri S. K. Sahpathi House No.579, Sector -16A, Faridabad -121002 Pan No. Aahcs9225R (Appellant) (Respondent)

Section 131Section 143Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Shishya Edutech (P) Ltd. ITO 4346/4-C, 1st Floor, Ansari Vs Ward – 23(2) Road, Daryaganj, New Delhi New Delhi -02 C/o Shri S. K. Sahpathi House No.579, Sector -16A, Faridabad -121002 PAN No. AAHCS9225R (APPELLANT) (RESPONDENT) Appellant by Sh. P. C. Yadav, Advocate Respondent by Sh. S. L. Anuragi, Sr. DR Date of hearing: 20/02/2019 Date of Pronouncement: 01/04/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the 1. order dated 16.10.20…

Indian Road Congress, New Delhi vs. ADIT (E), New Delhi

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 775/DEL/2016[2008-09]Status: DisposedITAT Delhi12 Apr 2019AY 2008-09

Bench: Shri T. S. Kapoor & Ms. Suchitra Kambleassessment Year:2008-09

Section 10Section 11(2)Section 12ASection 143(3)Section 147

…~ 1 ~ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DELHI BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year:2008-09 Indian Road Congress, Vs. ADIT (E) Trust, Kama Koti Marg, Sector-6, Cir. II, New Delhi. R. K. Puram, New Delhi. PAN:AAATI 3600 c (Appellant) (Respondent) Appellant by Shri Sushil Kumar Gupta, C.A. Respondent by Shri S. S. Rana, CIT, (DR) Date of hearing 10/04/2019 Date of pronouncement 12/04/2019 O R D E R PER T. S. KAPOOR, A.M. This is an appeal filed by the assessee against the order of Learned CIT(A)-40, New Delhi dated 14/12/201…

Shishya Edutech Pvt. Ltd., New Delhi vs. ITO, Ward- 23(2), New Delhi

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

ITA 7726/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Apr 2019AY 2009-10

Bench: Sh. R.K Pandaassessment Year: 2009-10 M/S. Shishya Edutech (P) Ltd. Ito 4346/4-C, 1St Floor, Ansari Vs Ward – 23(2) Road, Daryaganj, New Delhi New Delhi -02 C/O Shri S. K. Sahpathi House No.579, Sector -16A, Faridabad -121002 Pan No. Aahcs9225R (Appellant) (Respondent)

Section 131Section 143Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Shishya Edutech (P) Ltd. ITO 4346/4-C, 1st Floor, Ansari Vs Ward – 23(2) Road, Daryaganj, New Delhi New Delhi -02 C/o Shri S. K. Sahpathi House No.579, Sector -16A, Faridabad -121002 PAN No. AAHCS9225R (APPELLANT) (RESPONDENT) Appellant by Sh. P. C. Yadav, Advocate Respondent by Sh. S. L. Anuragi, Sr. DR Date of hearing: 20/02/2019 Date of Pronouncement: 01/04/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the 1. order dated 16.10.20…

M/S. Asian Colour Coated Ispat Ltd., New Delhi vs. DCIT, Faridabad

In the result, ground nos

ITA 2841/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Mar 2019AY 2009-10

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Miss Umang Luthra, AdvFor Respondent: Shri J.K.Mishra, CIT-DR
Section 143(3)Section 153ASection 68

…ITA No. 2841 & 2840/D/2015 Assessment year 2009-10, 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-2840-41/Del/2015 (Assessment Year: 2008-09, 2009-10) Asian Colour Coated Ispat Vs. DCIT Cent. Circle II Ltd. Faridabad 403, Nirmal Tower, Barakhamba Road, New Delhi PAN : AAFCA1873K Appellant Respondent Assessee by: Sh. Ved Jain, Adv, Miss Umang Luthra, Adv. Ms. Surbhi Goyal, CA. Revenue by : Shri J.K.Mishra, CIT-DR Date of Hearing 08.01.2019 Date of Pronouncement 15.03.2019 ORDER PER SUD…

M/S. Asian Colour Coated Ispat Ltd., New Delhi vs. DCIT, Faridabad

In the result, ground nos

ITA 2840/DEL/2015[2008-09]Status: DisposedITAT Delhi15 Mar 2019AY 2008-09

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Miss Umang Luthra, AdvFor Respondent: Shri J.K.Mishra, CIT-DR
Section 143(3)Section 153ASection 68

…ITA No. 2841 & 2840/D/2015 Assessment year 2009-10, 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-2840-41/Del/2015 (Assessment Year: 2008-09, 2009-10) Asian Colour Coated Ispat Vs. DCIT Cent. Circle II Ltd. Faridabad 403, Nirmal Tower, Barakhamba Road, New Delhi PAN : AAFCA1873K Appellant Respondent Assessee by: Sh. Ved Jain, Adv, Miss Umang Luthra, Adv. Ms. Surbhi Goyal, CA. Revenue by : Shri J.K.Mishra, CIT-DR Date of Hearing 08.01.2019 Date of Pronouncement 15.03.2019 ORDER PER SUD…

Pushp Steels & Mining (P) Ltd., Delhi vs. ITO, Ward- 20(2), New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 6094/DEL/2018[2008-09]Status: DisposedITAT Delhi07 Feb 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year : 2008-09

For Appellant: Sh. Suresh Kumar Gupta, CAFor Respondent: Smt. Sulekha Verma, CIT(DR) &
Section 143(3)Section 147Section 153(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Assessment Year : 2008-09 PUSHP STEELS & MINING (P) LTD. Vs. ITO, WARD 20(2), 751, KUNDEWALAN STREET, NEW DELHI AJMERI GATE, DELHI – 110 006 (PAN: AADCP2925K) (Assessee) (Respondent) Assessee by : Sh. Suresh Kumar Gupta, CA Department by : Smt. Sulekha Verma, CIT(DR) & Sh. Surender Pal, Sr. DR. ORDER PER L.P. SAHU, AM This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-7, New Delhi on 12.09.2018 in relation to the assessment yea…

Billo, Delhi vs. ITO, Ward- 1(2), Meerut

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

ITA 3817/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Dec 2018AY 2010-11

Bench: Shri R.K. Pandaassessment Year: 2010-11 Smt.Billo, Vs. Ito, C/O Kapil Goel, Advocate, Ward-1(2), F-26/124, Sector-7, Meerut. Rohini. Pan: Bakpb9355A (Appellant) (Respondent) Assessee By : Shri Kapil Goel, Advocate Revenue By : Shri D.S. Rawat, Sr.Dr Date Of Hearing : 11.10.2018 Date Of Pronouncement : 12.12.2018 Order

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri D.S. Rawat, Sr.DR
Section 142(1)Section 144Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2010-11 Smt.Billo, Vs. ITO, C/o Kapil Goel, Advocate, Ward-1(2), F-26/124, Sector-7, Meerut. Rohini. PAN: BAKPB9355A (Appellant) (Respondent) Assessee by : Shri Kapil Goel, Advocate Revenue by : Shri D.S. Rawat, Sr.DR Date of Hearing : 11.10.2018 Date of Pronouncement : 12.12.2018 ORDER This appeal by the assessee is directed against the order dated 19th March, 2018 of the CIT(A), Meerut, relating to Assessment Year 2010-11. 2. The facts of the case, in brief, are that the assessee is a…

DCIT 3(2)(2), Mumbai vs. National Bank of Agriculture An Rural Development, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3649/MUM/2016[2006-07]Status: DisposedITAT Mumbai12 Sept 2018AY 2006-07

Bench: Shri B.R. Baskaran & Shri Pawan Singhdcit 3(2)(2) National Bank Of Agriculture & Room No. 674, 6Th Floor, Rural Development, C-24, Aayakar Bhavan, M.K. Road, Vs. G-Block, Bandra Kurla Complex, Mumbai-400020. Bandra, Mumbai-400051. Pan: Aaact4020G Appellant Respondent

For Respondent: Shri Abhijit Patankar (DR)
Section 143(3)Section 147Section 148Section 253Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER DCIT 3(2)(2) National Bank of Agriculture and Room No. 674, 6th Floor, Rural Development, C-24, Aayakar Bhavan, M.K. Road, Vs. G-Block, Bandra Kurla Complex, Mumbai-400020. Bandra, Mumbai-400051. PAN: AAACT4020G Appellant Respondent C.O. No.113/Mum/2017 (Assessment Year 2006-07) National Bank of Agriculture and DCIT 3(2)(2) Room No. 674, 6th Floor, Rural Development, C-24, G-Block, Bandra Kurla Complex, Vs. Aayakar Bhavan, M.K. Road, Bandra, Mumbai-400051. Mumbai-400020. PAN:…

The Dy. CIT, Circle - 2(1), Vijayawada vs. Sri C.D.S.Prakasa Rao, L/H. C.D.V. Subba Rao, Vijayawada

In the result, appeal of the revenue is allowed for statistical purpose

ITA 44/VIZ/2013[2006-07]Status: DisposedITAT Visakhapatnam04 Jul 2018AY 2006-07

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.44/Viz/2013 (धििाारण िर्ा/Assessment Year:2006-07) Dy.Cit, Circle-2(1) Vs. C.D.V. Subba Rao Vijayawada Lr Of Late C.D.S. Prakasa Rao Prop.Prakash Arts, [Pan :Adapc2488D] Museum Road Governorpet Vijayawada [Pan : Adkpc7450P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri R.S.Aravindakshan, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri G.V.N.Hari, Ar

For Appellant: Shri R.S.Aravindakshan, DRFor Respondent: Shri G.V.N.Hari, AR
Section 143(3)Section 147Section 148Section 436oSection 43B

…आयकर अपीली यअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.44/Viz/2013 (धििाारण िर्ा/Assessment Year:2006-07) Dy.CIT, Circle-2(1) Vs. C.D.V. Subba Rao Vijayawada LR of Late C.D.S. Prakasa Rao Prop.Prakash Arts, [PAN :ADAPC2488D] Museum Road Governorpet Vijayawada [PAN : ADKPC7450P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant by : Shri…

Sunil Agarwal, Haridwar vs. ITO, Ward- 1(3)(3), Haridwar

In the result, the Appeal filed by the Assessee stands allowed

ITA 988/DEL/2018[2008-09]Status: DisposedITAT Delhi24 May 2018AY 2008-09

Bench: Shri H.S. Sidhu & Shri N.K. Billaiyaassessment Year : 2008-09 Sunil Agarwal, Vs. Ito, Ward 1(3)(3), Haridwar Laxmi Niwas, Near Post Office, Kankhal, Haridwar Uttarakhand (Pan: Aanpa0687L) (Appellant) (Respondent)

For Appellant: Sh. Gautam Jain, Adv. & Sh. Piyush KrFor Respondent: Sh. K. Tiwari, Sr. DR
Section 132Section 147Section 148Section 292CSection 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER Assessment Year : 2008-09 SUNIL AGARWAL, Vs. ITO, WARD 1(3)(3), HARIDWAR LAXMI NIWAS, NEAR POST OFFICE, KANKHAL, HARIDWAR UTTARAKHAND (PAN: AANPA0687L) (Appellant) (Respondent) Assessee by : Sh. Gautam Jain, Adv. & Sh. Piyush Kr. Kamal, Adv. Department by : Sh. K. Tiwari, Sr. DR. ORDER PER H.S. SIDHU, JM This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A), Hladwani on 16.11.2017 in relation to the assessment year 2008-09 on…

ACIT, Sambalpur vs. M/S Mahanadi Coalfields Ltd, Sambalpur

In the result, the appeal is allowed

ITA 396/CTK/2013[2008-09]Status: DisposedITAT Cuttack09 Oct 2017AY 2008-09

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.396/Ctk/2013 (धनधाारण वषा / Assessment Year :2008-2009) Acit, Circle-2(1), Sambalpur Vs. M/S Mahanadi Coalfields Ltd., Jagriti Vihar, Burla, Sambalpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aabcm 5188 P (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Citdr निर्ााररती की ओर से /Assessee By : Shri S.S.Poddar/N.Kedia, Ar सुनवाई की तारीख / Date Of Hearing : 04/10/2017 घोषणा की तारीख/Date Of Pronouncement 09/10/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Revenue Has Filed An Appeal Against The Order Of Cit(A), Cuttack, In Appeal No.0403/2012-13, Dated 23.05.2013, Passed U/S.147/143(3)/250 Of The Income Tax Act, 1961 For The Assessment Year 2008-2009, Wherein The Revenue Has Raised The Following Grounds :- 1. Whether The Learned First Appellate Authority Was Justified In Relying On Writ Cases Ignoring The Fact That Specific Findings In Writ-Petitions Can Not Be Straightaway Applied To Other Cases. 2. Whether The Learned Appellate Authority Was Justified To Hold That There Is Change In Opinion Of The Assessing Officer Regarding Admissibility / Inadmissibility Of Expenditure While Proceeding U/S.147 Of The 1.T. Act,1961 As Compared To His Findings In The Original Assessment Order. 3. Whether The Ld. First Appellate Authority Was Justified To Delete The Disallowance Of Rs.696.10 Lakhs Made By The Assessing Officer Towards 'Prior Period Expenses', Totally Ignoring The Findings Of The Assessing Officer. 4. Whether The Learned First Appellate Authority Was Justified To Delete The Disallowance Of Rs.631.34 Lakhs Made By The Assessing Officer Towards `Unpaid Statutory Liability' Under Section 43B Of The I.T. Act,1961, Totally Ignoring The Findings Of The Assessing Officer.

For Appellant: Shri S.S.Poddar/N.Kedia, ARFor Respondent: Shri Kunal Singh, CITDR
Section 147Section 148Section 40Section 43B

…आयकर अपीलीय अधधकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA No.396/CTK/2013 (धनधाारण वषा / Assessment Year :2008-2009) ACIT, Circle-2(1), Sambalpur Vs. M/s Mahanadi Coalfields Ltd., Jagriti Vihar, Burla, Sambalpur स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AABCM 5188 P (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue by : Shri Kunal Singh, CITDR निर्ााररती की ओर से /Assessee by : Shri S.S.Poddar/N.Kedia, AR सुनवाई की तारीख / Date of Hearing : 04/10/2017 घोषणा की तारीख/Date of Pron…