PCIT v. Lark Chemicals (P) Ltd.

195 Taxmann 117High Court2010#611 most cited

What is PCIT v. Lark Chemicals (P) Ltd. authority for?

Once an assessment is validly reopened under Section 147 for a specific item of income, the Assessing Officer cannot proceed to assess other, distinct items of income if the original ground for reopening itself fails. Explanation 3 to Section 147 does not empower the Assessing Officer to assess new items of income discovered during proceedings where the primary ground for reopening is ultimately not established.

162

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

PCIT v. Lark Chemicals · CIT v. Jet Airways · 195 Taxmann 117 · Section 147 · Section 148 · scope of reassessment · Explanation 3 to Section 147 · assessing other income · original ground fails · escapement of income · reason to believe

Also reported as

99 Taxmann.com 311

Sections most often in play

Section 148Section 147Section 144BSection 234BSection 271(1)(c)Section 145(3)Section 132Section 143(3)

Issues it is cited on

books or books of accountsection 2(12a)section 2(40)section 147(1)section 148(2)rejection of books of accountinterest under section 234bsection 254(1)reason to believeapproval under section 151escapement of incometangible material

Judgments citing PCIT v. Lark Chemicals (P) Ltd.

Smt. Nishita Nandish, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1615/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 May 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1614 to 1616/Bang/2024 Assessment Years :2015-16, 2016-17 and 2017-18 Smt. Nishita Nandish, Vs. DCIT, C 12 Villa, C 12 Epsllon Layout, Central Circle – 1(2), Yemluru Main Road, Bangalore. Next to CGI, Yemluru, Bangalore - 560 037. PAN :ADPPN 6775 R APPELLANT RESPONDENT Assessee by : Shri. Ramesh, CA Revenue by : Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 23.04.2025 Date of Pronouncement : 23.05.2025 ORDER Per Laxmi Prasad Sahu, Accou…

Smt. Nishita Nandish, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1614/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 May 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1614 to 1616/Bang/2024 Assessment Years :2015-16, 2016-17 and 2017-18 Smt. Nishita Nandish, Vs. DCIT, C 12 Villa, C 12 Epsllon Layout, Central Circle – 1(2), Yemluru Main Road, Bangalore. Next to CGI, Yemluru, Bangalore - 560 037. PAN :ADPPN 6775 R APPELLANT RESPONDENT Assessee by : Shri. Ramesh, CA Revenue by : Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 23.04.2025 Date of Pronouncement : 23.05.2025 ORDER Per Laxmi Prasad Sahu, Accou…

Veerendra Kumar Patil, Bengaluru vs. Deputy Commissioner of Income, Central Circle-1(2), Bangalore

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1658/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 May 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1656 to 1658/Bang/2024 Assessment Years :2015-16 to 2017-18 Shri. Veerendra Kumar Patil, Vs. DCIT, 9D Habitat Crest, Hoodi, Opp Hotel Zuri Central Circle – 1(2), Whitefield MN RD, Mahadevapura, Bangalore. Bengaluru – 560 048. PAN : ALHPP 1185 H APPELLANT RESPONDENT Assessee by : Shri. Ramesh, CA Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 01.05.2025 Date of Pronouncement : 22.05.2025 ORDER Per Laxmi Prasad Sahu, Accounta…

Sunil Hanamant Naikwad, Belgaum vs. Income Tax Officer, Ward - 2, Belagavi

The appeal is ALLOWED as above

ITA 220/PAN/2024[2012-13]Status: DisposedITAT Panaji22 Apr 2025AY 2012-13

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2012-13 Sunil Hanmantsa Naikwad 1156, Saraf Galli, Shahapur, Belgaum Pan:Abeph0397N . . . . . . . Appellant V/S Income Tax Officer, Ward-2, Belgaum. . . . . . . . Respondent

For Appellant: Mr JD Kalpavruksha [‘Ld. AR’]For Respondent: Mr Ravindra Hattalli [‘Ld. DR’]
Section 139Section 143(3)Section 147Section 250Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Year : 2012-13 Sunil Hanmantsa Naikwad 1156, Saraf Galli, Shahapur, Belgaum PAN:ABEPH0397N . . . . . . . Appellant V/s Income Tax Officer, Ward-2, Belgaum. . . . . . . . Respondent Appearances Assessee by : Mr JD Kalpavruksha [‘Ld. AR’] Revenue by : Mr Ravindra Hattalli [‘Ld. DR’] Date of conclusive Hearing : 19/03/2025 Date of Pronouncement : 22/04/2025 ORDER PER G. D. PADMAHSHALI, AM; This appeal is instituted against DIN & Order No. ITBA/…

Income Tax Officer, Chennai vs. Ambattur Constructions Private Limited, Chennai

Appeal stands dismissed

ITA 288/CHNY/2024[2017-18]Status: DisposedITAT Chennai25 Mar 2025AY 2017-18

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.288/Chny/2024 (िनधा*रणवष* / Assessment Year: 2017-18) Ito M/S. Ambattur Constructions Pvt. Ltd. बनाम/ Corporate Ward-1(1) 86E-2, Industrial Estate, Vs. Chennai. Ambattur, Chennai-600 058. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaca-7390-N (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. Cross Objection No.47/Chny/2024 (In Ita No.288/Chny/2024) (िनधा*रण वष* / Assessment Year: 2017-18) M/S. Ambattur Constructions Pvt. Ltd. Ito (Merged With Ambattur Infra India Pvt. Ltd.) बनाम/ Corporate Ward-1(1), 86E-2, Industrial Estate, Vs. Chennai. Ambattur, Chennai-600 058. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaca-7390-N (Cross-Objector) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Assessee By : Shri T. Banusekar (Advocate) - Ld. Ar " थ"कीओरसे/Revenue By : Smt. D. Babitha (Jcit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 23-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 25-03-2025

For Appellant: Shri T. Banusekar (Advocate) - Ld. ARFor Respondent: Smt. D. Babitha (JCIT) - Ld. Sr. DR
Section 143(3)Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ$वाल ,लेखा सद" के सम&। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.288/Chny/2024 (िनधा*रणवष* / Assessment Year: 2017-18) ITO M/s. Ambattur Constructions Pvt. Ltd. बनाम/ Corporate Ward-1(1) 86E-2, Industrial Estate, Vs. Chennai. Ambattur, Chennai-600 058. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACA-7390-N (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. Cross Objection No.47/Chny/2024 (In ITA No.288/Chny/2024…

Alok Kumar Jain, Pearl Pleasure vs. ACIT Cir-6, Jaipur, New Cerntral Revenue Building, Bhagwan Dass Road, Rajasthan

ITA 1191/JPR/2024[2016-17]Status: DisposedITAT Jaipur24 Mar 2025AY 2016-17

Bench: Him.

For Appellant: Sh. Prakul Khurana, Adv. &For Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 10(38)Section 147Section 148Section 250Section 68Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1191/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2016-17 cuke Alok Kumar Jain ACIT/DCIT, Vs. 504 Pearl Pleasure, B-134, Circle-06, Rajendra Marg, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACWPJ 3974 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1228/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2016-17 cuke AC…

Hungry and Foolish Intellectual Properties Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bengaluru

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1575/BANG/2024[2015-16]Status: DisposedITAT Bangalore24 Mar 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri C. Ramesh, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 147Section 148Section 151Section 153CSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1568 to 1570/Bang/2024 & ITA Nos.1573 to 1575/Bang/2024 Assessment years : 2013-14, 2014-15 & 2015-16 N9 Sports & Leisure Holdings Vs. Pvt. Ltd., PAN: AAECN 0589Q The Deputy Commissioner & of Income Tax, Hungry and Foolish Intellectual Central Circle 1(2), Properties Pvt. Ltd., Bangalore. PAN: AACCH 4329J No.102, Eden Park, No.20, Vittal Mallya Road, Bengaluru – 560 001. APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, CA Respondent by : Ms. Neha S…

Hungry and Foolish Intellectual Properties Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bengaluru

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1573/BANG/2024[2013-14]Status: DisposedITAT Bangalore24 Mar 2025AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri C. Ramesh, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 147Section 148Section 151Section 153CSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1568 to 1570/Bang/2024 & ITA Nos.1573 to 1575/Bang/2024 Assessment years : 2013-14, 2014-15 & 2015-16 N9 Sports & Leisure Holdings Vs. Pvt. Ltd., PAN: AAECN 0589Q The Deputy Commissioner & of Income Tax, Hungry and Foolish Intellectual Central Circle 1(2), Properties Pvt. Ltd., Bangalore. PAN: AACCH 4329J No.102, Eden Park, No.20, Vittal Mallya Road, Bengaluru – 560 001. APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, CA Respondent by : Ms. Neha S…

N 9 Sports & Leisure Holdings Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle -1(2), Bengaluru

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1570/BANG/2024[2015-16]Status: DisposedITAT Bangalore24 Mar 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri C. Ramesh, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 147Section 148Section 151Section 153CSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1568 to 1570/Bang/2024 & ITA Nos.1573 to 1575/Bang/2024 Assessment years : 2013-14, 2014-15 & 2015-16 N9 Sports & Leisure Holdings Vs. Pvt. Ltd., PAN: AAECN 0589Q The Deputy Commissioner & of Income Tax, Hungry and Foolish Intellectual Central Circle 1(2), Properties Pvt. Ltd., Bangalore. PAN: AACCH 4329J No.102, Eden Park, No.20, Vittal Mallya Road, Bengaluru – 560 001. APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, CA Respondent by : Ms. Neha S…

N 9 Sports & Leisure Holdings Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1568/BANG/2024[2013-14]Status: DisposedITAT Bangalore24 Mar 2025AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri C. Ramesh, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 147Section 148Section 151Section 153CSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1568 to 1570/Bang/2024 & ITA Nos.1573 to 1575/Bang/2024 Assessment years : 2013-14, 2014-15 & 2015-16 N9 Sports & Leisure Holdings Vs. Pvt. Ltd., PAN: AAECN 0589Q The Deputy Commissioner & of Income Tax, Hungry and Foolish Intellectual Central Circle 1(2), Properties Pvt. Ltd., Bangalore. PAN: AACCH 4329J No.102, Eden Park, No.20, Vittal Mallya Road, Bengaluru – 560 001. APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, CA Respondent by : Ms. Neha S…

Shree Auro Iron Limited, Jaipur vs. Principal Commissioner of Income Tax-I, Jaipur

In the result, this appeal of the assessee is allowed

ITA 788/JPR/2024[2016-17]Status: DisposedITAT Jaipur12 Mar 2025AY 2016-17
For Appellant: Shri Pravin Saraswant, CAFor Respondent: Mrs. Alka Gautam, CIT DR
Section 142(1)Section 143Section 145ASection 147Section 148Section 151Section 263Section 48

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM आयकर अपील सं./ITA No. 788/JPR/2024 निर्धारण वर्ष / Assessment Year : 2016-17 Shree Auro Iron Limited, बनाम Principal Commissioner of 11, Dudu Bagh, Vs. Income-tax-I, Loha Mandi S.C. Link Road, Jaipur. Jaipur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No. AAECS 0826 R अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Pravin Saraswant, CA राजस्व की ओर…

Rajesh Kumar Bansal Tgharoch House, Cliffend Estate Shimla-171001, Himachal Pradesh vs. The Income Tax Officer Ward-2, Shimla, Himachal Pradesh

In the result, the appeals are allowed

ITA 86/CHANDI/2024[2014-2015]Status: DisposedITAT Chandigarh04 Feb 2025AY 2014-2015

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl.CIT, Sr.DR
Section 143(1)Section 143(3)Section 147Section 148Section 151Section 2(40)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 232, 85 & 86/CHD/2024 "नधा"रण वष" / A.Y. : 2012-13, 2013-14 & 2014-15 Shri Rajesh Kumar Bansal, Vs The ITO, through House Cliffend Estate, Ward – 2, Shimla (HP). Shimla. "थायी लेखा सं./PAN NO: ACJPS6744E अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Sudhir Sehgal, Advocate Revenue by : Dr. Ranjit Kaur, Addl.CIT, Sr.DR Date of Hearing : 29.01.2025 Date of Pronouncement : 04.02.2025…

Rajesh Kumar Bansal Tharoch House, Cliffend Estate Shimla-171001, Himachal Pradesh vs. The Income Tax Officer Ward -2 Shimla, Himachal Pradesh

In the result, the appeals are allowed

ITA 85/CHANDI/2024[2013-2014]Status: DisposedITAT Chandigarh04 Feb 2025AY 2013-2014

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl.CIT, Sr.DR
Section 143(1)Section 143(3)Section 147Section 148Section 151Section 2(40)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 232, 85 & 86/CHD/2024 "नधा"रण वष" / A.Y. : 2012-13, 2013-14 & 2014-15 Shri Rajesh Kumar Bansal, Vs The ITO, through House Cliffend Estate, Ward – 2, Shimla (HP). Shimla. "थायी लेखा सं./PAN NO: ACJPS6744E अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Sudhir Sehgal, Advocate Revenue by : Dr. Ranjit Kaur, Addl.CIT, Sr.DR Date of Hearing : 29.01.2025 Date of Pronouncement : 04.02.2025…

Rajesh Kumar Bansal Tharoch House, Cliffend Estate Shimla-171001, Himachal Pradesh vs. The Income Tax Officer Ward-2 Shimla, Himachal Pradesh

In the result, the appeals are allowed

ITA 232/CHANDI/2024[2012-2013]Status: DisposedITAT Chandigarh04 Feb 2025AY 2012-2013

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl.CIT, Sr.DR
Section 143(1)Section 143(3)Section 147Section 148Section 151Section 2(40)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 232, 85 & 86/CHD/2024 "नधा"रण वष" / A.Y. : 2012-13, 2013-14 & 2014-15 Shri Rajesh Kumar Bansal, Vs The ITO, through House Cliffend Estate, Ward – 2, Shimla (HP). Shimla. "थायी लेखा सं./PAN NO: ACJPS6744E अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Sudhir Sehgal, Advocate Revenue by : Dr. Ranjit Kaur, Addl.CIT, Sr.DR Date of Hearing : 29.01.2025 Date of Pronouncement : 04.02.2025…

Savitri Devi Agrawal, Kolkata vs. ITO, Ward 63(4), Kolkata

In the result, appeal of the assessee stands allowed

ITA 765/KOL/2024[2010-11]Status: DisposedITAT Kolkata23 Dec 2024AY 2010-11

Bench: Shri Sanjay Garg

Section 250

…आयकर अपीलीय अिधकरण, कोलकाता पीठ ‘A/SMC’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A/SMC” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member I.T.A. No.765/Kol/2024 Assessment Year: 2010-11 Savitri Devi Agarwala .………. Appellant AJ, 123, Sector-II, Salt lake City, Kolkata-700091. (PAN: AFJPA2365N) vs. ITO, Ward-63(4), Kolkata ……..… Respondent Appearances by: Shri Miraj D. Shah, AR 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: December 23, 2024 आदेश / ORDER The…

Rajandeep Kaur, Chandigarh vs. Principal Commissioner of Income Tax-1, Chandigarh

In the result, Assessee’s appeal is allowed

ITA 327/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh27 Nov 2024AY 2015-16

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 327/Chd/2024 "नधा"रण वष" / Assessment Year : 2015-16 Rajandeep Kaur, Vs. The Pcit,-1, House No. 1556, बनाम Chandigarh Pushpak Complex, Sector 49 B, Chandigarh "थायी लेखा सं./Pan No: Arfpk6582P अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.11.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 27.11.2024

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 143(1)Section 147Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 327/CHD/2024 "नधा"रण वष" / Assessment Year : 2015-16 Rajandeep Kaur, Vs. The PCIT,-1, House No. 1556, बनाम Chandigarh Pushpak Complex, Sector 49 B, Chandigarh "थायी लेखा सं./PAN No: ARFPK6582P अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( HYBRID HEARING ) "नधा"रती क" ओर से/Assessee by : Shri Parikshit Aggarwal, CA राज"व क" ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR सुनवाई क" तार"ख/Date of Hearing : 25…

Asstt. Commissioner of Income Tax, Central Circle-1(2), Ahmedabad vs. N K Proteins Pvt. Limited, Ahmedabad

In the result the appeal filed by the Revenue is hereby dismissed

ITA 339/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2009-10

Bench: Shri T R Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Vartik Chokshi, A.RFor Respondent: Shri Sudhendu Das, CIT-D.R
Section 143(3)Section 147Section 148Section 14ASection 40A(2)(b)Section 43(5)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T R Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Assessment Year 2009-10 The ACIT, NK Proteins Pvt. Ltd., Central Circle-1(2), 7th Floor Popular House, Ahmedabad Vs Ashram Road, Usamanpura, Ahmedabad-380013 PAN: AAACN9377N (Appellant) (Respondent) C.O. No. 29/Ahd/2022 in (ITA No. 339/Ahd/2022) NK Proteins Pvt. Ltd., The ACIT, 7th Floor Popular Central Circle-1(2), House, Ashram Road, Vs Ahmedabad Usamanpura, Ahmedabad-380013 PAN: AAACN9377N (Appellant) (Respondent) Assessee by: Shri Vartik Chokshi, A.R.…

Jaspreet Singh Sidhu, Chandigarh vs. Principal Commissioner of Income Tax-1, Chandigarh

In the result, the appeal is allowed

ITA 335/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh18 Sept 2024AY 2016-17

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 335/Chd/2024 "नधा"रण वष" / Assessment Year : 2016-17 Jaspreet Singh Sidhu, Vs. The Pcit-1, बनाम Cr Building, Sector 17, H. No. 1656, Sector 33-D, Chandigarh Chandigarh "थायी लेखा सं./Pan No: Bykps6091L अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Shri Rohit Sharma, Cit Dr

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Rohit Sharma, CIT DR
Section 147Section 148Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 335/CHD/2024 "नधा"रण वष" / Assessment Year : 2016-17 Jaspreet Singh Sidhu, Vs. The PCIT-1, बनाम CR Building, Sector 17, H. No. 1656, Sector 33-D, Chandigarh Chandigarh "थायी लेखा सं./PAN No: BYKPS6091L अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( PHYSICAL HEARING ) "नधा"रती क" ओर से/Assessee by : Shri Parikshit Aggarwal, CA राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT DR सुनवाई क" तार"ख/Date of Hea…

Vishnu Kumar, Bharatpur vs. ACIT Or JCIT Or DCIT Or Asst. CIT Or ITO, National Faceless Assessment Centre, Bharatpur

ITA 85/JPR/2024[2015-16]Status: DisposedITAT Jaipur06 Sept 2024AY 2015-16

Bench: This Appellate Tribunal, Feeling Aggrieved By The Order Dated 08.12.2023 Passed, U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “ The Act”), By Learned Cit(A), Nfac, Delhi, Whereby His Appeal Relating To Assessment Year 2015-16 Has Been Dismissed. 2. The Assessee Was Before Learned Cit(A), Having Felt Dissatisfied With The Assessment Order Dated 29.03.2022 Passed By The Assessing

For Appellant: Shri Mukesh Soni, AdvFor Respondent: Shri Arvind Kumar, (CIT)
Section 133(6)Section 148Section 151Section 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 85/JPR/2024 fu/kZkj.ko"kZ@Assessment Year : 2015-16 Sh. Vishnu Kumar cuke ACIT/JCIT/DCIT/Asst.CIT/ITO, E221, RIICO Industrial Area, Vs. National Faceless Assessment Centre, Delhi. Bharatpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIAPK7814L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Mukesh S…

Income Tax Officer, Jaipur vs. Abhilasha Jain, Jaipur

In the result, the appeal of the Department is dismissed with no order as to 3

ITA 673/JPR/2024[2010-11]Status: DisposedITAT Jaipur22 Aug 2024AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR fu/kZkfjrh dh vksj ls@
Section 143(2)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No.673/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2010-11 The ITO cuke Smt. Abhilasha Jain Vs. Ward 6(3) SB-107C, Sethi House Jaipur Lal Kothi, Tonk Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIRPG 2820 P vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT-DR fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal, CA lquokbZ dh rkjh[k@D…