PCIT v. Instronics Ltd.

82 Taxmann.com 357High Court2017#2693 most cited

What is PCIT v. Instronics Ltd. authority for?

Where the Assessing Officer of the searched person is also the Assessing Officer of the 'other person' (assessee), the satisfaction note recorded by this common AO regarding seized documents belonging to the assessee is sufficient to justify the issuance of a notice under Section 153C against the assessee.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Also referred to as

PCIT v. Instronics Ltd. · Section 153C · satisfaction note · common Assessing Officer · searched person · other person · validity of notice · seized documents · search assessment · Section 132

Sections most often in play

Section 132Section 143(3)Section 147Section 148Section 153ASection 153CSection 2(35)Section 133A

Issues it is cited on

section 6(3)(ii)section 6(3)section 153cofsection 132(4a)(i)section 292c(1)(i)section 292c(1)section 153(c)(1)section 4(1)section 150section 153(c)strategic investmentsection 158bd

Judgments citing PCIT v. Instronics Ltd.

UK PAINTS (OVERSEAS) LTD,NEW DELHI vs. ACIT CENTRAL CIRCLE-08, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 678/DEL/2020[2011-12]Status: DisposedITAT Delhi19 Jan 2024AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132Section 133ASection 153ASection 153CSection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 675/Del/2020 : Asstt. Year : 2008-09 ITA No. 676/Del/2020 : Asstt. Year : 2009-10 ITA No. 677/Del/2020 : Asstt. Year : 2010-11 ITA No. 678/Del/2020 : Asstt. Year : 2011-12 M/s U K Paints (Overseas) Ltd., Vs ACIT, C/o Mr. Kuldip Singh Dhingra, Central Circle-8, 19, DDA Commercial Complex, Kailash New Delhi-110055 Colony Ext., Zamradpur, New Delhi-110048 (APPELLANT) (RESPONDENT) PAN No. AABCU7038E Assessee by : Sh. Pradeep Dinodia, CA & Sh. R. K. Kapoor, CA Reven…

UK PAINTS (OVERSEAS) LTD,NEW DELHI vs. ACIT CENTRAL CIRCLE-08, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 677/DEL/2020[2010-11]Status: DisposedITAT Delhi19 Jan 2024AY 2010-11

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132Section 133ASection 153ASection 153CSection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 675/Del/2020 : Asstt. Year : 2008-09 ITA No. 676/Del/2020 : Asstt. Year : 2009-10 ITA No. 677/Del/2020 : Asstt. Year : 2010-11 ITA No. 678/Del/2020 : Asstt. Year : 2011-12 M/s U K Paints (Overseas) Ltd., Vs ACIT, C/o Mr. Kuldip Singh Dhingra, Central Circle-8, 19, DDA Commercial Complex, Kailash New Delhi-110055 Colony Ext., Zamradpur, New Delhi-110048 (APPELLANT) (RESPONDENT) PAN No. AABCU7038E Assessee by : Sh. Pradeep Dinodia, CA & Sh. R. K. Kapoor, CA Reven…

UK PAINTS (OVERSEAS) LTD,NEW DELHI vs. ACIT CENTRAL CIRCLE-08, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 676/DEL/2020[2009-10]Status: DisposedITAT Delhi19 Jan 2024AY 2009-10

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132Section 133ASection 153ASection 153CSection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 675/Del/2020 : Asstt. Year : 2008-09 ITA No. 676/Del/2020 : Asstt. Year : 2009-10 ITA No. 677/Del/2020 : Asstt. Year : 2010-11 ITA No. 678/Del/2020 : Asstt. Year : 2011-12 M/s U K Paints (Overseas) Ltd., Vs ACIT, C/o Mr. Kuldip Singh Dhingra, Central Circle-8, 19, DDA Commercial Complex, Kailash New Delhi-110055 Colony Ext., Zamradpur, New Delhi-110048 (APPELLANT) (RESPONDENT) PAN No. AABCU7038E Assessee by : Sh. Pradeep Dinodia, CA & Sh. R. K. Kapoor, CA Reven…

UK PAINTS (OVERSEAS) LTD,NEW DELHI vs. ACIT CENTRAL CIRCLE-08, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 675/DEL/2020[2008-09]Status: DisposedITAT Delhi19 Jan 2024AY 2008-09

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132Section 133ASection 153ASection 153CSection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 675/Del/2020 : Asstt. Year : 2008-09 ITA No. 676/Del/2020 : Asstt. Year : 2009-10 ITA No. 677/Del/2020 : Asstt. Year : 2010-11 ITA No. 678/Del/2020 : Asstt. Year : 2011-12 M/s U K Paints (Overseas) Ltd., Vs ACIT, C/o Mr. Kuldip Singh Dhingra, Central Circle-8, 19, DDA Commercial Complex, Kailash New Delhi-110055 Colony Ext., Zamradpur, New Delhi-110048 (APPELLANT) (RESPONDENT) PAN No. AABCU7038E Assessee by : Sh. Pradeep Dinodia, CA & Sh. R. K. Kapoor, CA Reven…

DCIT CENTRAL CIRCLE-08, NEW DELHI vs. UK PAINTS (OVERSEAS) LTD, NEW DELHI

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 1045/DEL/2020[2012-13]Status: DisposedITAT Delhi19 Jan 2024AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153CSection 6(3)Section 6(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 1043/Del/2020 : Asstt. Year : 2006-07 ITA No. 1044/Del/2020 : Asstt. Year : 2007-08 ITA No. 1045/Del/2020 : Asstt. Year : 2012-13 DCIT, Vs M/s U K Paints (Overseas) Ltd., Central Circle-8, Sh. Kuldip Singh Dhingra, 555, New Delhi-110055 Sukhsarvar Gadaipur Mandi Road, New Delhi-110030 (APPELLANT) (RESPONDENT) PAN No. AABCU7038E CO No. 170/Del/2022 : Asstt. Year : 2006-07 CO No. 171/Del/2022 : Asstt. Year : 2007-08 CO No. 172/Del/2022 : Asstt. Year : 2012-13 M/s…

DCIT, CENTRAL CIRCLE-8, NEW DELHI vs. UK PAINTS (OVERSEAS) LTD, NEW DELHI

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 1044/DEL/2020[2007-08]Status: DisposedITAT Delhi19 Jan 2024AY 2007-08

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153CSection 6(3)Section 6(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 1043/Del/2020 : Asstt. Year : 2006-07 ITA No. 1044/Del/2020 : Asstt. Year : 2007-08 ITA No. 1045/Del/2020 : Asstt. Year : 2012-13 DCIT, Vs M/s U K Paints (Overseas) Ltd., Central Circle-8, Sh. Kuldip Singh Dhingra, 555, New Delhi-110055 Sukhsarvar Gadaipur Mandi Road, New Delhi-110030 (APPELLANT) (RESPONDENT) PAN No. AABCU7038E CO No. 170/Del/2022 : Asstt. Year : 2006-07 CO No. 171/Del/2022 : Asstt. Year : 2007-08 CO No. 172/Del/2022 : Asstt. Year : 2012-13 M/s…

DCIT, CENTRAL CIRCLE-8, NEW DELHI vs. UK PAINTS (OVERSEAS) LTD, NEW DELHI

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 1043/DEL/2020[2006-07]Status: DisposedITAT Delhi19 Jan 2024AY 2006-07

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153CSection 6(3)Section 6(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 1043/Del/2020 : Asstt. Year : 2006-07 ITA No. 1044/Del/2020 : Asstt. Year : 2007-08 ITA No. 1045/Del/2020 : Asstt. Year : 2012-13 DCIT, Vs M/s U K Paints (Overseas) Ltd., Central Circle-8, Sh. Kuldip Singh Dhingra, 555, New Delhi-110055 Sukhsarvar Gadaipur Mandi Road, New Delhi-110030 (APPELLANT) (RESPONDENT) PAN No. AABCU7038E CO No. 170/Del/2022 : Asstt. Year : 2006-07 CO No. 171/Del/2022 : Asstt. Year : 2007-08 CO No. 172/Del/2022 : Asstt. Year : 2012-13 M/s…

ACIT, NEW DELHI vs. M/S. REALTECH CONSTRUCTION PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 6569/DEL/2016[2011-12]Status: DisposedITAT Delhi14 Jan 2020AY 2011-12

Bench: Shri G.S. Pannu & Shri Amit Shukla

For Appellant: Smt. Sulekha Verma, CIT-DRFor Respondent: S/Shri Salil Agarwal, Adv. & Shailesh
Section 153CSection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT & SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.6569/DEL/2016 Assessment Year 2011-12 ACIT, Central Circle-14, v. M/s. Realtech Construction New Delhi. Pvt. Ltd., D-22, Defence Colony, New Delhi. TAN/PAN: AADCR 1099N (Appellant) (Respondent) Appellant by: Smt. Sulekha Verma, CIT-DR Respondent by: S/Shri Salil Agarwal, Adv. & Shailesh Gupta, Adv. Date of hearing: 17 10 2019 Date of pronouncement: 14 01 2020 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the Revenue against impugned ord…

ACIT, NEW DELHI vs. GRACIOUS PROJECT PVT. LTD, NEW DELHI

Appeal of the Revenue is dismissed

ITA 1720/DEL/2015[2007-08]Status: DisposedITAT Delhi11 Dec 2019AY 2007-08

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamblei.T.A. No. 1720/Del/2015 (A.Y 2007-08) Acit, Vs M/S. Gracious Project Pvt. Ltd., Central Circle-30, 09, Tolstoy House, Tolstoy New Delhi. Marg, Cannaught Place, New Delhi. (Pan : Aaccg 3028 M) (Appellant) (Respondent)

Section 132Section 139(1)Section 143(1)Section 143(3)Section 153C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 1720/DEL/2015 (A.Y 2007-08) ACIT, Vs M/s. Gracious Project Pvt. Ltd., Central Circle-30, 09, Tolstoy House, Tolstoy New Delhi. Marg, Cannaught Place, New Delhi. (PAN : AACCG 3028 M) (APPELLANT) (RESPONDENT) Appellant by Shri Sushma Singh, CIT-D.R. Respondent by --None-- Date of Hearing 10.12.2019 Date of Pronouncement 11.12.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the Revenue against the order of the Commissioner of Income Tax […

SHRI MANUEL MEDA,BHOPAL vs. THE ACIT-2(1), BHOPAL

In the result, Cross Objection by the assessee in CO

ITA 196/IND/2016[2007-08]Status: DisposedITAT Indore18 Jul 2019AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradit(Ss)A No.89/Ind/2016 Assessment Year: 2006-07 Acit 1(1) M/S. L.N. Gupta Mathur Vaishya बनाम/ Charitable Trust Bhopal Vs. E-1/55, Arera Colony, Bhopal (Revenue) (Respondent) Pan: Aaatl4820E

Section 11(2)Section 12Section 12ASection 132Section 153CSection 234B

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER IT(SS)A No.89/Ind/2016 Assessment Year: 2006-07 ACIT 1(1) M/s. L.N. Gupta Mathur Vaishya बनाम/ Charitable Trust Bhopal Vs. E-1/55, Arera Colony, Bhopal (Revenue) (Respondent) PAN: AAATL4820E CO No.31/Ind/2016 ( Arising out of IT(SS)A No.89/Ind/2016) Assessment Year: 2006-07 M/s. L.N. Gupta Mathur ACIT 1(1) बनाम/ Vaishya Charitable Trust Bhopal Vs. E-1/55, Arera Colony, Bhopal (Appellant) (Revenue) PAN: AAATL4820E IT(SS)A Nos.195…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3) , BANGALORE vs. SRI C T RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 286/BANG/2018[2012-13]Status: DisposedITAT Bangalore05 Jul 2019AY 2012-13

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 272 to 274/Bang/2018 Assessment years : 2008-09, 2011-12 and 2012-13 Assistant Commissioner Vs. Smt. Pallavi Ravi, of Income-Tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main Road, Bangalore. Chikkamangaluru – 577 101. PAN : APZPP 8363 H APPELLANT RESPONDENT ITA Nos.282 to 286/Bang/2018 Assessment years : 2008-09 to 2012-13 Assistant Commissioner of Vs. Shri. C. T. Ravi, Income-tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main R…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3) , BANGALORE vs. SRI C T RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 285/BANG/2018[2011-12]Status: DisposedITAT Bangalore05 Jul 2019AY 2011-12

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 272 to 274/Bang/2018 Assessment years : 2008-09, 2011-12 and 2012-13 Assistant Commissioner Vs. Smt. Pallavi Ravi, of Income-Tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main Road, Bangalore. Chikkamangaluru – 577 101. PAN : APZPP 8363 H APPELLANT RESPONDENT ITA Nos.282 to 286/Bang/2018 Assessment years : 2008-09 to 2012-13 Assistant Commissioner of Vs. Shri. C. T. Ravi, Income-tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main R…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. SRI C T RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 284/BANG/2018[2010-11]Status: DisposedITAT Bangalore05 Jul 2019AY 2010-11

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 272 to 274/Bang/2018 Assessment years : 2008-09, 2011-12 and 2012-13 Assistant Commissioner Vs. Smt. Pallavi Ravi, of Income-Tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main Road, Bangalore. Chikkamangaluru – 577 101. PAN : APZPP 8363 H APPELLANT RESPONDENT ITA Nos.282 to 286/Bang/2018 Assessment years : 2008-09 to 2012-13 Assistant Commissioner of Vs. Shri. C. T. Ravi, Income-tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main R…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. SRI C T RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 283/BANG/2018[2009-10]Status: DisposedITAT Bangalore05 Jul 2019AY 2009-10

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 272 to 274/Bang/2018 Assessment years : 2008-09, 2011-12 and 2012-13 Assistant Commissioner Vs. Smt. Pallavi Ravi, of Income-Tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main Road, Bangalore. Chikkamangaluru – 577 101. PAN : APZPP 8363 H APPELLANT RESPONDENT ITA Nos.282 to 286/Bang/2018 Assessment years : 2008-09 to 2012-13 Assistant Commissioner of Vs. Shri. C. T. Ravi, Income-tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main R…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. SRI C T RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 282/BANG/2018[2008-09]Status: DisposedITAT Bangalore05 Jul 2019AY 2008-09

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 272 to 274/Bang/2018 Assessment years : 2008-09, 2011-12 and 2012-13 Assistant Commissioner Vs. Smt. Pallavi Ravi, of Income-Tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main Road, Bangalore. Chikkamangaluru – 577 101. PAN : APZPP 8363 H APPELLANT RESPONDENT ITA Nos.282 to 286/Bang/2018 Assessment years : 2008-09 to 2012-13 Assistant Commissioner of Vs. Shri. C. T. Ravi, Income-tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main R…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3),, BANGALORE vs. SMT.PALLAVI RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 274/BANG/2018[2012-13]Status: DisposedITAT Bangalore05 Jul 2019AY 2012-13

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 272 to 274/Bang/2018 Assessment years : 2008-09, 2011-12 and 2012-13 Assistant Commissioner Vs. Smt. Pallavi Ravi, of Income-Tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main Road, Bangalore. Chikkamangaluru – 577 101. PAN : APZPP 8363 H APPELLANT RESPONDENT ITA Nos.282 to 286/Bang/2018 Assessment years : 2008-09 to 2012-13 Assistant Commissioner of Vs. Shri. C. T. Ravi, Income-tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main R…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3),, BANGALORE vs. SMT.PALLAVI RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 273/BANG/2018[2011-12]Status: DisposedITAT Bangalore05 Jul 2019AY 2011-12

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 272 to 274/Bang/2018 Assessment years : 2008-09, 2011-12 and 2012-13 Assistant Commissioner Vs. Smt. Pallavi Ravi, of Income-Tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main Road, Bangalore. Chikkamangaluru – 577 101. PAN : APZPP 8363 H APPELLANT RESPONDENT ITA Nos.282 to 286/Bang/2018 Assessment years : 2008-09 to 2012-13 Assistant Commissioner of Vs. Shri. C. T. Ravi, Income-tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main R…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3),, BANGALORE vs. SMT.PALLAVI RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 272/BANG/2018[2008-09]Status: DisposedITAT Bangalore05 Jul 2019AY 2008-09

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 272 to 274/Bang/2018 Assessment years : 2008-09, 2011-12 and 2012-13 Assistant Commissioner Vs. Smt. Pallavi Ravi, of Income-Tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main Road, Bangalore. Chikkamangaluru – 577 101. PAN : APZPP 8363 H APPELLANT RESPONDENT ITA Nos.282 to 286/Bang/2018 Assessment years : 2008-09 to 2012-13 Assistant Commissioner of Vs. Shri. C. T. Ravi, Income-tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main R…

M/S. AMBAWATTA BUILDWELL PVT. LTD.,NEW DELHI vs. DCIT, FARIDABAD

In the result, appeal of the assessee is allowed

ITA 2591/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Apr 2019AY 2010-11

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Shri Sanjay Goyal, CIT-DR
Section 133ASection 153Section 153ASection 153A(1)(b)Section 153C

…) for the proposition that proceedings u/s 153C cannot be invalidated merely because the AO of the searched who was also that of the assessee, did not record a separate satisfaction note; and also on the decision in the case of PCIT vs. Instronics Ltd. (2017 82 Taxmann.com 357(Del) for the principle that where satisfaction note was recorded by the Assessing officer of searched person who also happened to be AO of assessee (other person) to the effect that seized documents belong to assessee, issuance of notice u/s 153C against assessee on basis of said note was justified. 7. We have gone through the record in t…

ACIT, NEW DELHI vs. SMT URMILA CHANDULAL PATEL, NEW DELHI

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1459/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

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