PCIT v. Cosmat Traders (P.) Ltd.

146 Taxmann.com 207High Court2023#7683 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 143(2)Section 142(1)Section 143(3)Section 147 Section 148 Section 120 Section 292BB Section 119

Issues it is cited on

section 124(3)section 2(7a)section 120 section 292bb section 124 section 292b section 292 section 29 service of notice section 127 section 119 scrutiny assessment

Judgments citing PCIT v. Cosmat Traders (P.) Ltd.

JYOTI SHROFF,KOLKATA vs. D.C.I.T., CIRCLE - 29,, KOLKATA

In the result, the appeal stands dismissed and the substantial question of law is answered against the revenue

ITA 2278/KOL/2025[2017-2018]Status: DisposedITAT Kolkata02 Mar 2026AY 2017-2018

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2017-18 Jyoti Shroff Dcit, Circle-29, Kolkata

For Appellant: Shri Sunil Surana, A.RFor Respondent: Shri Pankaj Pandey, Sr. DR

Section 139(1)Section 143(2)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2017-18 Jyoti Shroff DCIT, Circle-29, Kolkata C/o Sri Jitendra Kaushik, Vs Advocate, 19-D, Muktaram Babu Street, Kol-7. (PAN: ALXPS7735A) (Appellant) (Respondent) Assessee by : Shri Sunil Surana, A.R Revenue by : Shri Pankaj Pandey, Sr. DR Date of Hearing : 02.03.2026 Date of Pronouncement : 02.03.2026 ORDER PER GEORGE MATHAN: This is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals), NFAC, Delhi [hereinafter re…

VINOD KUMAR GIRI,HOWRAH vs. ITO, WARD 47(1), , KOLKATA

In the result, the appeal stands dismissed and the substantial question of law is answered against the revenue

ITA 716/KOL/2025[2018-19]Status: DisposedITAT Kolkata11 Aug 2025AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyi.T.A. No. 716/Kol/2025 Assessment Year: 2018-2019 Vinod Kumar Giri,…………………….…………..Appellant 158/2/1, Belilious Road, Kadamtala, Howrah-711101, West Bengal [Pan:Adxpg2995E] -Vs.- Income Tax Officer,…………………………......Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: Shri Vikash Surana, A.R., Appeared On Behalf Of The Assessee Shri S.B. Chakraborthy, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: July 30, 2025 Date Of Pronouncing The Order: August 11, 2025 O R D E R

Section 119Section 147Section 148Section 148ASection 68

…ITA No. 716/KOL/2025 (A.Y. 2018-2019) Vinod Kumar Giri IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member & Shri Pradip Kumar Choubey, Judicial Member I.T.A. No. 716/KOL/2025 Assessment Year: 2018-2019 Vinod Kumar Giri,…………………….…………..Appellant 158/2/1, Belilious Road, Kadamtala, Howrah-711101, West Bengal [PAN:ADXPG2995E] -Vs.- Income Tax Officer,…………………………......Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances by: Shri Vikash Surana, A.R., appeared on behalf of the assessee Shri S.B. Chakraborthy, Sr. D.R., appeared on be…

PRACTO TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 1(3), BENGALURU, BANGALORE

In the result the appeal of the assessee is allowed

ITA 311/BANG/2024[AY 2015-16]Status: DisposedITAT Bangalore20 Feb 2025

Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

For Appellant: Sri Padam Chand Khincha, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 143(2)Section 144Section 144C(10)Section 144C(5)Section 147Section 148Section 153

…IT(TP)ANo.311/Bang/2024 M/s. Practo Technologies Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(TP)A No.311/Bang/2024 Assessment Year: 2015-16 M/s. Practo Technoligies Private Limited 371, St. Johns Hospital Road Santoshpuram DCIT Koramangala 3rd Block Vs. Central Circle-1(3) Bengaluru 560034 Bengaluru Karnataka PAN NO : AACCN8042Q APPELLANT RESPONDENT Appellant by : Sri Padam Chand Khincha, A.R. Respondent by : Ms. Neera Malhotra, D.R. Date of Hearing : 25.11.2024 Date of Pronouncement :…

M/S SUNCITY NIKETAN PVT.LTD.,KOLKATA vs. INCOME TAX OFFICER, 5(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 2101/KOL/2024[2013-14]Status: DisposedITAT Kolkata07 Feb 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.2101/Kol/2024 Assessment Year: 2013-14 M/S Suncity Niketan Pvt. Ltd………………....….......…....………....Appellant 5, Clive Row, Kolkata -1. [Pan: Aapcs4157E] Vs. Ito, Ward-5(1), Kolkata......................................................…..…..... Respondent Appearances By: Shri Manoj Kataruka, Advocate, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 12, 2024 Date Of Pronouncing The Order : February 07, 2025 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 06.12.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Is Aggrieved By The Action Of The Ld. Cit(A) In Confirming The Addition Of Rs.17,99,28,555/- Made By The Assessing Officer By Treating Credits In The Account Of The Assessee As Income Of The Assessee From Unexplained Sources. The Assessee Apart From Challenging The Validity Of The Additions Made/Confirmed By The Lower Authorities On Merits, Has Also Contested The Very Validity Of The Reopening Of The Assessment Order As Well As The Validity Of The Assessment Order For Want Of Issue Of Notice U/S 143(2) Of The Act.

Section 143(2)Section 147Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.2101/Kol/2024 Assessment Year: 2013-14 M/s Suncity Niketan Pvt. Ltd………………....….......…....………....Appellant 5, Clive Row, Kolkata -1. [PAN: AAPCS4157E] vs. ITO, Ward-5(1), Kolkata......................................................…..…..... Respondent Appearances by: Shri Manoj Kataruka, Advocate, appeared on behalf of the appellant. Shri Subhendu Datta, CIT-DR, appeared on behalf of the Respondent. Date of concluding the h…

ABHISHEK BHUTRA,KOLKATA vs. ACIT, CIR-38, MIDNAPORE, MIDNAPUR

In the result, appeal of the assessee is allowed

ITA 242/KOL/2023[2017-18]Status: DisposedITAT Kolkata30 Jan 2025AY 2017-18

Bench: Shri Sanjay Gargi.T.A No.242/Kol/2023 Assessment Year: 2017-18 Abhishek Bhutra..….…....………………………… ........................……Appellant C/O S. N. Ghosh & Associates, Advocate 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kol-1. [Pan: Ahupb6924D] Vs. Acit, Circle-38, Midnapore...............…................…........……...…..…..Respondent Appearances By: Shri Somnath Ghosh, Advocate, Appeared On Behalf Of The Appellant. Shri Manas Mondal, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 23, 2024 Date Of Pronouncing The Order : January 30, 2025 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 14.02.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Is Aggrieved By The Action Of The Ld. Cit(A) In Confirming The Addition Made By The Assessing Officer Of Rs.32,76,000/- On Account Of Unexplained Cash Deposits In Bank Account Of The Assessee Treating The Same As Income Of The Assessee From Undisclosed Sources. The Assessee, An Individual, Was Engaged In Wholesale Dealing In Mobile Handsets Of Different Companies Under The Name & Style Of “Ub Starcom”. The Assessee Filed His Return Of Income U/S 139(1) Of The Act On 01.11.2017 Disclosing A Total Income At Rs.15,34,300/- For The Assessment Year Under Dispute. The Notice U/S

Section 120Section 139(1)Section 143(2)Section 143(3)Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member I.T.A No.242/Kol/2023 Assessment Year: 2017-18 Abhishek Bhutra..….…....………………………… ........................……Appellant C/o S. N. Ghosh & Associates, Advocate 2, Garstin Place, 2nd Floor, Suite No.203, Off Hare Street, Kol-1. [PAN: AHUPB6924D] vs. ACIT, Circle-38, Midnapore...............…................…........……...…..…..Respondent Appearances by: Shri Somnath Ghosh, Advocate, appeared on behalf of the appellant. Shri Manas Mondal, Addl. CIT-Sr. DR, appeared on behalf of th…

TIRUPATI JEWELS ,KAILASH COLONNY NEW DELHI vs. ITO WARD 30(6), DELHI

In the result, the appeal of the assessee is allowed

ITA 1853/DEL/2024[2017-18]Status: DisposedITAT Delhi01 Oct 2024AY 2017-18

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2017-18 Tirupati Jewels Vs Ito Tirupati Jewels K-12, Kailash Ward- 30 (6) Colony New Delhi-110048, Delhi New Delhi Pan No.Aajft4161A (Appellant) (Respondent)

Section 115BSection 143Section 143(2)Section 143(3)Section 271ASection 69A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2017-18 Tirupati Jewels Vs ITO Tirupati Jewels K-12, Kailash Ward- 30 (6) Colony New Delhi-110048, Delhi New Delhi PAN No.AAJFT4161A (APPELLANT) (RESPONDENT) Appellants by Sh. Anil Jain, CA Sh. Sarveshwar Singh, Advocate Sh. Raghav Sharma, CA Respondent by Sh. B. S. Anand, Sr. DR Date of hearing: 03/09/2024 Date of Pronouncement: 01/10/2024 ORDER PER SUDHIR KUMAR, JM: This appeal by the assessee is directed against the order of the NFAC/Com…

ROHIT BAID,KOLKATA vs. ITO, WARD-36(1), KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 15/KOL/2024[2015-16]Status: DisposedITAT Kolkata12 Sept 2024AY 2015-16

Bench: Shri Sanjay Garg & Rajesh Kumari.T.A No.15/Kol/2024 Assessment Year: 2015-16 Rohit Baid………………………..…………………… ........................……Appellant Nokha House, 190B, S P Mukherjee Road, Kalighat, Kolkata – 700026. [Pan: Adppb7719R] Vs. Ito, Ward-36(1), Kolkata…...................…................…........……...…..…..Respondent Appearances By: Shri Bikash Surana, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 13, 2024 Date Of Pronouncing The Order : September 12, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 07.11.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Ito Ward 36(1) Kolkata Was Not Vested With The Pecuniary Jurisdiction Over The Case Of The Assessee For The Year Under Consideration, Therefore, The Notice U/S 148 Dated 3 1.03.2021 Issued By Non-Jurisdictional Ao Does Not Have Legal Sanctity & Thus Subsequent Proceedings & Assessment Dated 07.11.2023 Cannot Be Sustained & Is Liable For Being Struck Down, Thus Bad In Law & Void.

Section 120Section 147Section 148Section 151Section 250Section 292B

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Rajesh Kumar, Accountant Member I.T.A No.15/Kol/2024 Assessment Year: 2015-16 Rohit Baid………………………..…………………… ........................……Appellant Nokha House, 190B, S P Mukherjee Road, Kalighat, Kolkata – 700026. [PAN: ADPPB7719R] vs. ITO, Ward-36(1), Kolkata…...................…................…........……...…..…..Respondent Appearances by: Shri Bikash Surana, AR, appeared on behalf of the appellant. Shri P. P. Barman, Addl. CIT- Sr. DR, appeared on behalf of the Respon…

HARBANS SINGH BAGGA,KOLKATA vs. DCIT,CIR-11(1), KOLKATA. , KOLKATA

In the result, appeal of the assessee is allowed

ITA 1231/KOL/2023[2014-15]Status: DisposedITAT Kolkata11 Sept 2024AY 2014-15

Bench: Shri Sanjay Garg & Rajesh Kumari.T.A No.1231/Kol/2023 Assessment Year: 2014-15 Harbans Singh Bagga.…....………………………… ........................……Appellant A-7 Rajasthali, No-3 Jamadar Khan Lane Near Copper House, Kolkata – 700019. [Pan: Afbpb0526J] Vs. Dcit, Circle-11(1), Kolkata................…................…........……...…..…..Respondent Appearances By: Shri Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 13, 2024 Date Of Pronouncing The Order : September 11, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 22.09.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Contested The Addition Made By The Assessing Officer Of Rs.1,14,41,888/- Treating The Long-Term Capital Gains Claimed By The Assessee As Bogus. The Assessee Has Contested The Validity Of The Aforesaid Additions Not Only On Merits But Also On The Ground That The Concerned Assessing Officer Did Not Have The Pecuniary Jurisdiction To Pass The Assessment Order In Question By Way Of Additional Legal Ground. Since The Additional Legal Ground Taken By The

Section 120Section 143(2)Section 143(3)Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Rajesh Kumar, Accountant Member I.T.A No.1231/Kol/2023 Assessment Year: 2014-15 Harbans Singh Bagga.…....………………………… ........................……Appellant A-7 Rajasthali, No-3 Jamadar Khan Lane Near Copper House, Kolkata – 700019. [PAN: AFBPB0526J] vs. DCIT, Circle-11(1), Kolkata................…................…........……...…..…..Respondent Appearances by: Shri Sunil Surana, AR, appeared on behalf of the appellant. Shri P. P. Barman, Addl. CIT-Sr. DR, appeared on behalf…

M/S INDOVISION COMMODITIES LTD.,KOLKATA vs. ITO, WARD-6(2), KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 500/KOL/2024[2012-13]Status: DisposedITAT Kolkata06 Aug 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.500/Kol/2024 Assessment Year: 2012-13 M/S Indovision Commodities Ltd. .....……………………....………....Appellant Block-B, Suit No.1A Mangalam, 24 & 26 Hemanta Basu Sarani, Dalhousie, Kol-1. [Pan: Aabcm8943Q] Vs. Ito, Ward-6(2), Kolkata…...................................................…..…..... Respondent Appearances By: Shri Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 30, 2024 Date Of Pronouncing The Order : August 06, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 23.02.2024 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Notice U/S 148 & The Reassessment Completed By Ito Wd 6(4) Was Without Jurisdiction, Invalid & Bad In Law & Therefore The Entire Reassessment Is Liable To Be Quashed. 2. For That The Proceedings Initiated U/S 147 On Vague Reasons Without Any Tangible Material Or Independent Application Of Mind Simply On Borrowed Satisfaction, Suspicion & Surmises Were Bad In Law & Therefore The Entire Reassessment Is Liable To Be Quashed.

Section 120Section 143(2)Section 147Section 148Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.500/Kol/2024 Assessment Year: 2012-13 M/s Indovision Commodities Ltd. .....……………………....………....Appellant Block-B, Suit No.1A Mangalam, 24 & 26 Hemanta Basu Sarani, Dalhousie, Kol-1. [PAN: AABCM8943Q] vs. ITO, Ward-6(2), Kolkata…...................................................…..…..... Respondent Appearances by: Shri Sunil Surana, AR, appeared on behalf of the appellant. Shri Abhijit Kundu, CIT- DR, appeared on behalf…

BELL FLOWER DEALCOMM PVT. LTD.,KOLKATA vs. I.T.O.,WARD-1(4), KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 1396/KOL/2019[2012-13]Status: DisposedITAT Kolkata22 Aug 2023AY 2012-13

Bench: Sri Rajesh Kumar & Sonjoy Sarma

Section 120Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री संजय शमाा, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 1396/KOL/2019 Assessment Year: 2012-13 Bell Flower Dealcom Pvt. Ltd..…………………………….Appellant [PAN: AADCB 3598 E] Vs. ITO, Ward-1(4), Kolkata........................................Respondent Appearances by: Sh. S.K. Pransukha, A/R, appeared on behalf of the Assessee. Sh. P.P. Barman, Addl. CIT, Sr. DR, appeared on behalf of the Revenue. Date of conc…

M/S. MAA TARANI LOGISTICS LTD,JODA vs. ACIT CIR.-1(1), CUTTACK

In the result, appeal of the assessee stands allowed

ITA 140/CTK/2023[2012-13]Status: HeardITAT Cuttack21 Aug 2023AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & And Rajesh Kumarassessment Year : 2012-13 M/S Maa Tarani Logistics M/S Maa Tarani Logistics Vs. Acit, Circle Acit, Circle-1(1), Ltd., Ltd., Unchabali, Unchabali, Po: Po: Cuttack Bamabri, Bamabri, Via Via- Joda, Keonjhar Pan/Gir No. Pan/Gir No.Aaecm 7549 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri Soumitra Choudhury & Jaydeep Soumitra Choudhury & Jaydeep Chakraborty, Advocates Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Pr. Cit (Osd) Date Of Hearing : 21/08 8/2023 Date Of Pronouncement : 21/0 /08/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), , Nfac, Nfac, Delhi, Dated 27.3.2023 In Appeal No.Itba/Nfac/S/250/2022 Itba/Nfac/S/250/2022-23/1051397448(1) For The Assessment Year For The Assessment Year 2012-13. 2. S/Shri Shri Soumitra Choudhury & Jaydeep Chakraborty, Advocates Soumitra Choudhury & Jaydeep Chakraborty, Advocates Appeared For The Assessee & Shri M.K.Gautam, Ld. Pr.Cit (Osd) Appeared For The Assessee & Shri M.K.Gautam, Ld. Pr.Cit (Osd) Appeared For The Assessee & Shri M.K.Gautam, Ld. Pr.Cit (Osd) Appeared For The Reve Appeared For The Revenue.

For Appellant: S/Shri Soumitra Choudhury & JaydeepFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)

Section 127Section 127(2)Section 143(2)Section 143(3)Section 144Section 1aSection 234Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK (Through virtual hearing) BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND AND RAJESH KUMAR, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2012-13 M/s Maa Tarani Logistics M/s Maa Tarani Logistics Vs. ACIT, Circle ACIT, Circle-1(1), Ltd., Ltd., Unchabali, Unchabali, PO: PO: Cuttack Bamabri, Bamabri, Via Via- Joda, Keonjhar PAN/GIR No. PAN/GIR No.AAECM 7549 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee by Assessee by : S/Shri Soumitra Ch…

ARUNA TIWARI,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

ITA 90/RPR/2022[2015-16]Status: DisposedITAT Raipur18 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri V.K Singh, CIT-DR

Section 142(1)Section 143(3)Section 263

…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. 90/RPR/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 PAN: ADBPT4977B .......अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Nikhilesh Begani, CA Revenue by : Shri V.K Singh, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 25.04.2023 घोषणा क" तार"ख / Date of Pronouncement : 18.07.2023…

SHRI. BANGALORE NARAYAN DAS,BENGALURU vs. INCOME-TAX OFFICER, (INTERNATIONAL TAXATION-1(1), BENGALURU

In the result the appeal filed by the assessee for assessment year 2014-15 & 2017-18 stands allowed

ITA 121/BANG/2022[2017-18]Status: DisposedITAT Bangalore17 Mar 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18)

For Appellant: Shri Ravishankar. S.V, Advocate and Sri Joseph VargheseFor Respondent: Sri Gudimella V.P.Pavan Kumar

Section 115BSection 144Section 147Section 153Section 234ASection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, Accountant Member and Smt. Beena Pillai, Judicial Member IT(IT)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18) Shri Bangalore Narayan vs Income Tax Officer Ward Das International Taxation -1(1) No.600, Chandana, Income Tax Department 19th Cross Bengaluru, BMTC Building 23rd A Main, HSR Layout 80 ft Road, 6th Block 2nd Stage Koramangala Bengaluru-560 101 Bengaluru-5600 095 PAN – ALVPD7252K (Appellant) (Respondent) Assessee by: Shri Ravishankar. S.V, Advocate and Sri Joseph Varghese, Advocate Revenu…

SHRI. BANGALORE NARAYAN DAS,BENGALURU vs. INCOME-TAX OFFICER, (INTERNATIONAL TAXATION-1(1), BENGALURU

In the result the appeal filed by the assessee for assessment year 2014-15 & 2017-18 stands allowed

ITA 120/BANG/2022[2014-15]Status: DisposedITAT Bangalore17 Mar 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18)

For Appellant: Shri Ravishankar. S.V, Advocate and Sri Joseph VargheseFor Respondent: Sri Gudimella V.P.Pavan Kumar

Section 115BSection 144Section 147Section 153Section 234ASection 250Section 69