Pankajbhai Jaysukhlal Shah v. ACIT, Circle-2

110 Taxmann.com 51High Court2019#6625 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2026.

Sections most often in play

Section 143(3)Section 143(2)Section 10(38)Section 148Section 68Section 127Section 131Section 147

Issues it is cited on

section 127(1)section 124(3)section 124section 120section 292bbsection 127section 292bspecified authorityprincipal commissioner of income-taxsection 292section 29chief commissioner

Judgments citing Pankajbhai Jaysukhlal Shah v. ACIT, Circle-2

NISHIT PRAFUL GOGRI ,MUMBAI vs. DCIT, CIRCLE 3, THANE

In the result, the appeal filed by the assessee is hereby dismissed

ITA 3632/MUM/2025[2013-14]Status: DisposedITAT Mumbai27 Feb 2026AY 2013-14

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Shri Swapnil Choudhari, Sr. AR
Section 10(38)Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.3631 & 3632/Mum/2025 (Assessment Years: 2012-13 & 2013-14) Mr. Nishit Praful Gogri, DCIT, Circle 3, 6th Floor, Ashar IT Park, Shop No. 3, Saraswati Darshan, Vs. Panchpakhadi, Naupada, Road No.16Z, Wagle Estate, Thane - 400602. Thane -400604. PAN: AJBPG6307L (Appellant) (Respondent) : Assessee by : None Respondent by : Shri Swapnil Choudhari, Sr. AR Date of Hearing : 18.02.2026 : 27.02.2026 Date of Pronouncement O R D E R Per Kavitha Rajagopal, JM: The captioned appeals are filed by th…

NISHIT PRAFUL GOGRI,MUMBAI vs. DCIT, CIRCLE 3, THANE

In the result, the appeal filed by the assessee is hereby dismissed

ITA 3631/MUM/2025[2012-13]Status: DisposedITAT Mumbai27 Feb 2026AY 2012-13

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Shri Swapnil Choudhari, Sr. AR
Section 10(38)Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.3631 & 3632/Mum/2025 (Assessment Years: 2012-13 & 2013-14) Mr. Nishit Praful Gogri, DCIT, Circle 3, 6th Floor, Ashar IT Park, Shop No. 3, Saraswati Darshan, Vs. Panchpakhadi, Naupada, Road No.16Z, Wagle Estate, Thane - 400602. Thane -400604. PAN: AJBPG6307L (Appellant) (Respondent) : Assessee by : None Respondent by : Shri Swapnil Choudhari, Sr. AR Date of Hearing : 18.02.2026 : 27.02.2026 Date of Pronouncement O R D E R Per Kavitha Rajagopal, JM: The captioned appeals are filed by th…

BR ASSOCIATES ,UTTARAKAHAND vs. ACIT , RISHIKESH

In the result, the appeal of the assessee is allowed and the assessment order is quashed

ITA 175/DDN/2025[2016-17]Status: DisposedITAT Dehradun18 Feb 2026AY 2016-17

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2016-17] M/S. B R Associates Vs Acit Jolly Grant, Circle-1(4)(1) Bhaniyawala, Dehradun, Rishikesh, Uttarakhand-248140 Uttarakhand-249201 Pan-Aaqfb6241E Appellant Respondent Assessee By Shri Kanwal K.Juneja, Ca Revenue By Shri A.S.Rana, Sr.Dr Date Of Hearing 10.12.2025 Date Of Pronouncement 18.02.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 08.07.2025 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld. Cit(A)”] In Appeal No. Cit(A), Dehradun/10296/2018-19 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 28.12.2018 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is An Individual & Filed Its Return Of Income On 08.10.2016 Declaring Total Income At Inr 46,02,250/-. The Case Was Selected For Scrutiny Under Cass & The Notice Was Issued By Ito, Ward-1(2), Dehradun Thereafter, The Case Was Transferred To Dcit, Circle-1(1)(1), Dehradun. Thereafter, Various Notices Were Issued & Replies Were Filed By The Assessee. After Considering The Submissions, Total Income Was Assessed At Inr 1,93,96,755/- By Making Addition Of Inr 55.00 Lakhs Towards Bogus Advances & Inr 14,13,600/- As Deemed Income & Further Disallowance Of Expenses Of Inr 78,80,905/- Was Made.

Section 142(1)Section 143(2)Section 143(3)Section 250Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] [Assessment Year : 2016-17] M/s. B R Associates vs ACIT Jolly Grant, Circle-1(4)(1) Bhaniyawala, Dehradun, Rishikesh, Uttarakhand-248140 Uttarakhand-249201 PAN-AAQFB6241E APPELLANT RESPONDENT Assessee by Shri Kanwal K.Juneja, CA Revenue by Shri A.S.Rana, Sr.DR Date of Hearing 10.12.2025 Date of Pronouncement 18.02.2026 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by the assessee against the order dated 08.07.2025 by Ld. Com…

DCIT, DELHI vs. ALAKA MARS PRIVATE LIMITED, DELHI

ITA 8517/DEL/2025[2021-22]Status: DisposedITAT Delhi21 Jan 2026AY 2021-22

Bench: Shri Satbeer Singh Godara

Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER DCIT, Delhi Vs. ITA No.8517/Del/2025 Assessment Year: 2021-22 M/s. Alaka Mars Pvt. Ltd., 80-81, Block C, Pocket 7, Sector 7, Rohini, New Delhi PAN: AAUCA6282D (Appellant) (Respondent) Assessee by Sh. Amit Kumar Gupta, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing Date of pronouncement 21.01.2026 21.01.2026 ORDER This Revenue's appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)-29 [in short, the “CIT(A)”], Delhi's order dated 07.08.2025 passed…

RAKSHIT ESTATES PRIVATE LIMITED,GURGAON vs. INCOME TAX OFFICER, GURGAON

In the result, appeal of assessee is allowed

ITA 3615/DEL/2024[2017-18]Status: DisposedITAT Delhi29 Oct 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandrarakshit Estates Private Vs. Income Tax Officer, Hsiidc Limited. Building, Vanijya Nikunj, Plot No. 11, Basement, J 2.1, Udhyogvihar, Phase-V, Sector 83, Gurgaon, Haryana Gurgaon, Haryana Pan: Aagcr0135G Appellant Respondent Assessee By Sh. Ramesh Chander, Adv Revenue By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 29/10/2025

Section 131Section 143(2)Section 143(3)

…1 Rakshit Estates Pvt. Ltd. Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Rakshit Estates Private Vs. Income Tax Officer, HSIIDC Limited. Building, Vanijya Nikunj, Plot No. 11, Basement, J 2.1, UdhyogVihar, Phase-V, Sector 83, Gurgaon, Haryana Gurgaon, Haryana PAN: AAGCR0135G Appellant Respondent Assessee by Sh. Ramesh Chander, Adv Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 24/09/2025 Date of Pronouncement 29/10/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal i…

ACIT, NEW DELHI vs. M/S JUBILANT ENPRO PVT. LTD., NEW DELHI

In the result, appeal of assessee is allowed

ITA 3615/DEL/2011[2008-09]Status: DisposedITAT Delhi28 Feb 2025AY 2008-09

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandrarakshit Estates Private Vs. Income Tax Officer, Hsiidc Limited. Building, Vanijya Nikunj, Plot No. 11, Basement, J 2.1, Udhyogvihar, Phase-V, Sector 83, Gurgaon, Haryana Gurgaon, Haryana Pan: Aagcr0135G Appellant Respondent Assessee By Sh. Ramesh Chander, Adv Revenue By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 29/10/2025

Section 131Section 143(2)Section 143(3)

…1 Rakshit Estates Pvt. Ltd. Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Rakshit Estates Private Vs. Income Tax Officer, HSIIDC Limited. Building, Vanijya Nikunj, Plot No. 11, Basement, J 2.1, UdhyogVihar, Phase-V, Sector 83, Gurgaon, Haryana Gurgaon, Haryana PAN: AAGCR0135G Appellant Respondent Assessee by Sh. Ramesh Chander, Adv Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 24/09/2025 Date of Pronouncement 29/10/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal i…

UMESH P. MAHANSARIA (HUF),SURAT vs. DY. COMMR. OF INCOME TAX, CIRCLE- 1(3), SURAT, SURAT

In the result, the addition of undisclosed income under section 68 is deleted

ITA 151/SRT/2024[2015-16]Status: DisposedITAT Surat20 Jan 2025AY 2015-16

Bench: Shri Pawan Singh & Shri Bhagirath Mal Biyaniआयकर अपील सं./Ita No. 151/Srt/2024 (Ay 2015-16) (Hybrid Hearing) Umesh P. Mahansaria (Huf) Deputy Commissioner Of Income- C-501, The Legend, Vastu Gram, Tax, Circle-1(3), Surat, बनाम Vesu, Surat-395 007 Aaykar Bhavan, Anavil Building, Vs [Pan : Aaahu 6298 L] Adajan, Surat-395 009 अपीलाथ"/Appellant ""थ" /Respondent

Section 10(38)Section 127Section 143(2)Section 143(3)Section 254(1)Section 68Section 69C

…आयकर अपीलीय अिधकरण, सूरत "ायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 151/SRT/2024 (AY 2015-16) (Hybrid hearing) Umesh P. Mahansaria (HUF) Deputy Commissioner of Income- C-501, The Legend, Vastu Gram, tax, Circle-1(3), Surat, बनाम Vesu, Surat-395 007 Aaykar Bhavan, Anavil Building, Vs [PAN : AAAHU 6298 L] Adajan, Surat-395 009 अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Ramesh Malpani, CA राज" की ओर से /Revenue by Shri Mukesh Jain– Sr-DR सुनवाई की ता…

SHRI ARUN AGRAWAL, RAIPUR,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-3(1), RAIPUR, RAIPUR

In the result, the appeal of the assessee is allowed in terms of the aforesaid observations

ITA 214/RPR/2023[2010-11]Status: DisposedITAT Raipur16 Oct 2023AY 2010-11

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 214/Rpr/2023 "नधा"रण वष" / Assessment Year : 2010-11 Shri Arun Agrawal 85, Pandri Textile Market, Raipur-492 001 (C.G.) Pan :Acjpa2323D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-3(1), Raipur (C.G.)

For Appellant: Shri Veekaas S. Sharma, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 132Section 147Section 148Section 153CSection 69

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 214/RPR/2023 "नधा"रण वष" / Assessment Year : 2010-11 Shri Arun Agrawal 85, Pandri Textile Market, Raipur-492 001 (C.G.) PAN :ACJPA2323D .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-3(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Veekaas S. Sharma, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 25.09.2023 घोषणा क" त…

BHARAT BHUSHAN VERMA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

In the result, the assessee's appeal is allowed in terms of the observations above

ITA 236/RPR/2023[2015-16]Status: DisposedITAT Raipur11 Oct 2023AY 2015-16

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 236/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Bharat Bhushan Verma Main Road, Verma Transport Bharat, Baikunth, P.O.-Baikunth, Raipur (C.G.)-493 116 Pan : Acdpv7254J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Oficer-1(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 119Section 143(2)Section 143(3)Section 2

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 236/RPR/2023 "नधा"रण वष" / Assessment Year : 2015-16 Bharat Bhushan Verma Main Road, Verma Transport Bharat, Baikunth, P.O.-Baikunth, Raipur (C.G.)-493 116 PAN : ACDPV7254J .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Oficer-1(2), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 1…

RAVI SHERWANI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX -4(1), RAIPUR

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 64/RPR/2020[2013-14]Status: DisposedITAT Raipur29 May 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 64/Rpr/2020 "नधा"रण वष" / Assessment Year : 2013-14 Ravi Sherwani H-26, Rajeev Nagar, Raipur (C.G.)-492 001 Pan: Azbps6703J .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 142(1)Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 64/RPR/2020 "नधा"रण वष" / Assessment Year : 2013-14 Ravi Sherwani H-26, Rajeev Nagar, Raipur (C.G.)-492 001 PAN: AZBPS6703J .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-4(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 24.04.2023 घोषणा क" तार"ख / Date of Pronounceme…

MR NILESH BHARANI,MUMBAI vs. DCIT CC 4(1), MUMBAI

ITA 612/MUM/2020[2011-12]Status: DisposedITAT Mumbai28 Feb 2023AY 2011-12

Bench: Shri Amit Shukla, Jm & Shri Amarjit Singh, Am आयकरअपीलसं./ I.T.A. No. 612/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12)

For Appellant: Shri Vinod Kumar/SatishFor Respondent: Shri Murli Mohan
Section 132(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 153CSection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM, & SHRI AMARJIT SINGH, AM आयकरअपीलसं./ I.T.A. No. 612/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) DCIT CC - 4(1) Mumbai Mr. Nilesh Bharani Air India Building, Nariman 5, Sharda Sadan S.G. बिधम/ Point, Mumbai 400021 Marg, Dadar(E), Mumbai- Vs. 400014 स्थायीलेखासं./जीआइआरसं./ PAN No. AABPB4581G (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Vinod Kumar/Satish Gupta प्रत्यथीकीओरसे/Respondent by : Shri Murli Mohan सुनवाईकीतारीख/ : 02.12.2022 Date of Hearing घोषणाकीतारीख / : 28.02.2023 Date of…

RAIPUR SECURITIES & INVESTMENT LIMITED,RAIPUR vs. INCOME TAX OFFICER, WARD-3(1), RAIPUR

In the result, appeal of the assessee is allowed for statistical purposes in terms of my aforesaid observations

ITA 104/RPR/2020[2015-16]Status: DisposedITAT Raipur24 Jan 2023AY 2015-16

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.104/Rpr/2020 "नधा"रण वष" / Assessment Year : 2015-16 Raipur Securities & Investment Ltd. Mig 21, Indravati Colony, Raipur (C.G.)-492 001 Pan : Aaccr4419F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA No.104/RPR/2020 "नधा"रण वष" / Assessment Year : 2015-16 Raipur Securities & Investment Ltd. MIG 21, Indravati Colony, Raipur (C.G.)-492 001 PAN : AACCR4419F .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-3(1), Raipur (C.G.). ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 20.01.2023 घोषणा क" तार"ख / Date of…

M/S M/S GOYAL CONSTRUCTION COMPANY, RAIPUR,RAIPUR (CG) vs. THE INCOME TAX OFFICER, 3(1),RAIPUR, RAIPUR (CG)

In the result, appeal of the assessee is partly allowed for statistical purposes in terms of my aforesaid observations

ITA 17/BIL/2017[2012-13]Status: DisposedITAT Raipur24 Jan 2023AY 2012-13

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 17/Rpr/2017 "नधा"रण वष" / Assessment Year : 2012-13 M/S. Goyal Construction Company Shop No.213-214, Ii Floor, Crystal Arcade, Lodhipara Chowk, Raipur (C.G.) Pan : Aaffg9964N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 4Section 80I

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 17/RPR/2017 "नधा"रण वष" / Assessment Year : 2012-13 M/s. Goyal Construction Company Shop No.213-214, II Floor, Crystal Arcade, Lodhipara Chowk, Raipur (C.G.) PAN : AAFFG9964N .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-3(1), Raipur (C.G.). ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal & Smt. Laxmi Sharma, CAs Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख /…

SHRI CHOWARAM DHIWAR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR

In the result, appeal of the assessee is allowed in terms of the aforesaid observations

ITA 31/RPR/2022[2010-11]Status: DisposedITAT Raipur28 Dec 2022AY 2010-11

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.31/Rpr/2022 "नधा"रण वष" / Assessment Year : 2010-11 Shri Chowaram Dhiwar Sector 01, New Rajendra Nagar, Raipur (C.G.)-492 006 Pan : Akppd8741C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Gitesh Kumar, Sr. DR
Section 119Section 143(2)Section 143(3)Section 147Section 148Section 36(1)(iii)Section 37(1)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA No.31/RPR/2022 "नधा"रण वष" / Assessment Year : 2010-11 Shri Chowaram Dhiwar Sector 01, New Rajendra Nagar, Raipur (C.G.)-492 006 PAN : AKPPD8741C .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Gitesh Kumar, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 21.12.2022 घोषणा क" तार"ख / Date of Pron…

MESERS DURGA MANIKANTA TRADERS,DURG vs. INCOME TAX OFFICER, WARD 1(1), BHILAI

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 59/RPR/2019[2014-15]Status: DisposedITAT Raipur12 Dec 2022AY 2014-15

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No. 59/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 M/S. Durga Manikanta Traders, Flat No. B-204, Rishabh City Prime Rishabh South City, Potiyakala, Durg (C.G.)-491 001 Pan : Aahfd2524P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-1(1),Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri G.N Singh, Sr. DR
Section 143(2)Section 143(3)Section 145(3)Section 250Section 44A

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI G D PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 59/RPR/2019 "नधा"रण वष" / Assessment Year : 2014-15 M/s. Durga Manikanta Traders, Flat No. B-204, Rishabh City Prime Rishabh South City, Potiyakala, Durg (C.G.)-491 001 PAN : AAHFD2524P .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer Ward-1(1),Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Nikhilesh Begani, CA Revenue by : Shri G.N Singh, Sr. DR सुनवाई क" तार"ख / Date of Hearing :11.11.2…

M/S ADARSH RICE MILL,RAIPUR vs. INCOME TAX OFFICER, WARD 1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed in terms of the aforesaid observations

ITA 84/RPR/2022[2011-12]Status: DisposedITAT Raipur29 Nov 2022AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.84/Rpr/2022 "नधा"रण वष" / Assessment Year : 2011-12 M/S. Adarsh Rice Mill 123, Jhanki, Abhanpur, Dist.-Raipur (C.G.)-492 001 Pan : Aamfa1207F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri G.N Singh, Sr. DR
Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA No.84/RPR/2022 "नधा"रण वष" / Assessment Year : 2011-12 M/s. Adarsh Rice Mill 123, Jhanki, Abhanpur, Dist.-Raipur (C.G.)-492 001 PAN : AAMFA1207F .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal & Smt. Laxmi Sharma, CAs Revenue by : Shri G.N Singh, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 03.11.2022 घोषणा क…

DCIT - (LTU) - 1 , MUMBAI vs. RELIANCE INDUSTRIES LTD., MUMBAI

In the result, the appeals filed by the Revenue and Cross Objections filed by the assessee are dismissed

ITA 6267/MUM/2018[2009-10]Status: DisposedITAT Mumbai04 Mar 2020AY 2009-10

Bench: Shri G. Manjunatha & Shri Ravish Sood

For Appellant: Shri Jitendra Yadav &For Respondent: Shri H.N. Singh (CIT-DR)
Section 271(1)(c)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAVISH SOOD, JUDICIAL MEMBER Sl. ITA / CO No. A.Y Appellant Respondent No. 1 6267/Mum/2018 2009-10 DCIT – (LTU) -1 Reliance Industries World Trade Centre, Ltd, 3rd Floor, Maker Centre No -1, 2 6268/Mum/2018 2008-09 29th Floor, Cufee Chamber IV, Parade, Mumbai – Nariman point, 400 005. Mumbai – 400 021. 3 6269/Mum/2018 2007-08 4 CO.243/Mum/2019 2007-08 Reliance Industries DCIT – (LTU) -1 (In ITA No. Ltd, World Trade 3rd Floor, Maker 6269/Mum/2018) Centre, 5 CO.244/Mum/2019 2008-09 Chamber IV, Centre No -…