PCIT v. Lark Chemicals (P) Ltd.

99 Taxmann.com 312Supreme Court of India2018#1419 most cited

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

Proceedings initiated under Section 148 are invalid if the Assessing Officer makes additions to income that are unrelated to the reasons recorded for issuing the notice. If the 'reason' for issuing a Section 148 notice becomes non-existent, subsequent proceedings based on that notice are illegal.

80

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also referred to as

PCIT v. Lark Chemicals (P) Ltd. · Section 148 · reason to believe · escapement of income · additions other than reasons recorded · invalid notice · reassessment proceedings · Assessing Officer satisfaction · AO making additions unrelated to reasons · jurisdiction u/s 148

Also reported as

259 Taxmann 365

Sections most often in play

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

Issues it is cited on

section 54esection 115bbcanonymous donationsection 2(40)rejection of books of accountsection 254(1)interest under section 234bsection 145(3)section 148(2)escapement of incomereason to believetangible material

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

Lalit Garg (HUF), Vapi vs. Assistant Commissioner of Income Tax, Central Circle -1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 676/SRT/2023[2014-15]Status: DisposedITAT Surat19 Jun 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…आयकर अपीलीय अिधकरण,सूरत "ायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] "ी संजय गग", "ाियक सद" एवं "ी िबजयान"ा "ुसेथ, लेखा सद" के सम"। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member Sl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant(s) बनाम/vs. Respondent(s) Year(s) 1. 675/SRT/2023 2013-14 Lalit Garg (HUF) The ACIT Plot No.612/H-2, Central Circle-1 Chanod, GIDC Vapi – 396 191 Vapi – 396 195 PAN: AADHG 5087 L (Revenue) (Assessee) 2. 676/SRT/2023 2014-15 Assessee R…

Lalit Garg (HUF), Vapi vs. Assistant Commissioner of Income Tax, Central Circle - 1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 675/SRT/2023[2013-14]Status: DisposedITAT Surat19 Jun 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…आयकर अपीलीय अिधकरण,सूरत "ायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] "ी संजय गग", "ाियक सद" एवं "ी िबजयान"ा "ुसेथ, लेखा सद" के सम"। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member Sl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant(s) बनाम/vs. Respondent(s) Year(s) 1. 675/SRT/2023 2013-14 Lalit Garg (HUF) The ACIT Plot No.612/H-2, Central Circle-1 Chanod, GIDC Vapi – 396 191 Vapi – 396 195 PAN: AADHG 5087 L (Revenue) (Assessee) 2. 676/SRT/2023 2014-15 Assessee R…

Arun Tyagi, Ghaziabad vs. ITO, Ward-1(1), Ghaziabad

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

ITA 5489/DEL/2024[2011-12]Status: DisposedITAT Delhi09 May 2025AY 2011-12

Bench: Shris.Rifaur Rahmanarun Tyagi, Vs. Ito, Ward 1 (1), C/O Ch. No.206-207, Ansal Satyam, Ghaziabad. Rdc, Rajnagar, Ghaziabad – 201 002 (Uttar Pradesh). (Pan : Awdpa3342A) (Appellant) (Respondent) Assessee By : Shri Akhilesh Kumar, Advocate Revenue By : Shri B.S. Anand, Sr. Dr Date Of Hearing : 03.03.2025 Date Of Order : 09.05.2025 O R D E R 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 25.09.2024 For The Assessment Year 2011-12 Raising Following Grounds Of Appeal :- “1 Because, The Order Of Learned Lower Authority Is Bad In Law & Against The Facts & Circumstance Of The Case. 2. Because, Ld. Cit (A) Grossly Erred In Sustaining The Impugned Order & Validity Of Proceedings As 'Reason' Became Non-Existent & Admittedly Ld. Ao Has Made No Addition On The Reason For Issuance Of Notice U/S 148, Hence Subsequent Proceedings/Other Additions Are Illegal In View Of Ration Of Oriental Bank Of Commerce - 99 Taxmann.Com 312 (Sc), 49 Taxmann.Com 485 (Del.) Etc.

For Appellant: Shri Akhilesh Kumar, AdvocateFor Respondent: Shri B.S. Anand, Sr. DR
Section 133Section 133(6)Section 143(2)Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER Arun Tyagi, vs. ITO, Ward 1 (1), C/o Ch. No.206-207, Ansal Satyam, Ghaziabad. RDC, Rajnagar, Ghaziabad – 201 002 (Uttar Pradesh). (PAN : AWDPA3342A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Akhilesh Kumar, Advocate REVENUE BY : Shri B.S. Anand, Sr. DR Date of Hearing : 03.03.2025 Date of Order : 09.05.2025 O R D E R 1. The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 25.09…

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…

Lakhmi Chand Yadav, Faridabad vs. ITO, Ward-1(4), Faridabad

In the result, the appeal filed by the revenue is dismissed and the substantial questions of law are answered against the revenue

ITA 516/DEL/2020[2011-12]Status: DisposedITAT Delhi03 Dec 2024AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 516/Del/2020 : Asstt. Year : 2011-12 Lakhmi Chand Yadav, Vs Income Tax Officer, Village Mirzapur Hardet Haveli Ward-1(4), Mujehri, Faridabad, Haryana-121004 Faridabad-121001 (Appellant) (Respondent) Pan No. Aaepy4744P Assessee By : Sh. M. K. Gupta, Ca Revenue By : Sh. B. S. Anand, Sr. Dr Date Of Hearing: 25.11.2024 Date Of Pronouncement: 03.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2011-12, Arises Against The Order Of Cit(A), Faridabad Dated 28.11.2019 In Case No. 10339/2018-19 In Proceedings U/S 143(3)/147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. M. K. Gupta, CAFor Respondent: Sh. B. S. Anand, Sr. Dr
Section 133ASection 143Section 143(3)Section 147Section 148Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 516/Del/2020 : Asstt. Year : 2011-12 Lakhmi Chand Yadav, Vs Income Tax Officer, Village Mirzapur Hardet Haveli Ward-1(4), Mujehri, Faridabad, Haryana-121004 Faridabad-121001 (APPELLANT) (RESPONDENT) PAN No. AAEPY4744P Assessee by : Sh. M. K. Gupta, CA Revenue by : Sh. B. S. Anand, Sr. Dr Date of Hearing: 25.11.2024 Date of Pronouncement: 03.12.2024 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2011-12, arises…

Sureshkumar Jethanand Rawlani, Mumbai vs. Income Tax Officer, 17(3)(4), Mumbai

ITA 1054/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidara

For Appellant: Shri Tanzil R. Padvekar, A.RFor Respondent: Dr. Kishor Dhule, CIT D.R. &
Section 143(3)Section 147Section 148Section 246Section 4Section 5Section 56(2)(vii)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA Nos.1053 & 1054/M/2024 Assessment Years: 2015-16 & 2016-17 Shri Sureshkumar Jethanand Income Tax Officer – Rawlani, 17(3)(4), 272, Abdul Rehman Street, Room No.130, 1st 2nd Floor, Room No.17, Floor, Mumbai – 400 003 Kautilya Bhavan, PAN: AAAPR7913B Vs. C-41 to C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai Maharashtra- 400051 (Appellant) (Respondent) Present for: Assessee by : Shri Tanzil R. Padvekar, A.R. Revenue by : Dr. Kishor Dhu…

Sureshkumar Jethanand Rawlani, Mumbai vs. Income Tax Officer, 17(3)(4), Mumbai

ITA 1053/MUM/2024[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidara

For Appellant: Shri Tanzil R. Padvekar, A.RFor Respondent: Dr. Kishor Dhule, CIT D.R. &
Section 143(3)Section 147Section 148Section 246Section 4Section 5Section 56(2)(vii)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA Nos.1053 & 1054/M/2024 Assessment Years: 2015-16 & 2016-17 Shri Sureshkumar Jethanand Income Tax Officer – Rawlani, 17(3)(4), 272, Abdul Rehman Street, Room No.130, 1st 2nd Floor, Room No.17, Floor, Mumbai – 400 003 Kautilya Bhavan, PAN: AAAPR7913B Vs. C-41 to C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai Maharashtra- 400051 (Appellant) (Respondent) Present for: Assessee by : Shri Tanzil R. Padvekar, A.R. Revenue by : Dr. Kishor Dhu…

DCIT, CC-06, New Delhi vs. Jaguar Buildcon Pvt. Ltd., New Delhi

In the result, this appeal filed by the Revenue stands dismissed

ITA 79/DEL/2022[2011-12]Status: DisposedITAT Delhi13 Apr 2023AY 2011-12

Bench: The Ld. Cit (A) & Put

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Mohd. Gayasuddin Ansari, CIT DR
Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.79/Del./2022 (ASSESSMENT YEAR : 2011-12) DCIT, Central Circle 6, vs. M/s. Jaguar Buildcon Pvt. Ltd., New Delhi. 30, Community Centre, Saket, New Delhi – 110 017.. (PAN : AACCJ2199J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rakesh Joshi, CA REVENUE BY : Mohd. Gayasuddin Ansari, CIT DR Date of Hearing : 06.04.2023 Date of Order : 13.04.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the Revenue is directed against the order of ld. CIT (…

M/S. Wescon Finance & Leasing Pvt. Ltd, Mumbai vs. DCIT, Central Circle -1(4), Mumbai

In the result, appeal of the assessee is allowed

ITA 1635/MUM/2022[2010-11]Status: DisposedITAT Mumbai28 Feb 2023AY 2010-11
For Appellant: Shri Rajkumar singhFor Respondent: Shri Satyapal Kumar (Sr. AR)
Section 133ASection 143(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकरअपीलसं/ I.T.A. No.1635/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2010-11) Wescon Finance & Leasing Pvt. बिधम/ DCIT, Central Circle-1(4) Ltd. Room No. 902, 9th Floor, Old Vs. C/o D. C. Bothra & Co. LLP (CA) CGO Building, Annexe, M. K. (formerly known as D. C. Bothra Road, Mumbai-400020. & Co.) 297, Tardeo Road, Wille Mansion, 1st Floor, Opp. Bank of India, Nana Chowk, Mumbai- 400007. स्थधयीलेखधसं./जीआइआरसं./PAN/GIR No. : AAACW0534A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: S…

The DCIT, Circle-4(1)(1), Ahmedabad vs. Mrunal Santramdas Verma, Ahmedabad

ITA 231/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad09 Dec 2022AY 2011-12
For Appellant: Shri S.N. Soparkar, Sr. A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 144Section 147Section 50CSection 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2011-12 The DCIT, Mrunal Santramdas Circle-4(1)(1), Verma, Ahmedabad Vs 307, Sarthik Square, (Appellant) Nr. GNFC Tower, S.G. Highway, Ahmedabad-380054 PAN: AETPV0713J (Respondent) C.O. No. 50/Ahd/2017 (In ITA No. 231/Ahd/2017) Assessment Year 2011-12 Mrunal Santramdas The DCIT, Verma, Circle-4(1)(1), 307, Sarthik Square, Vs Ahmedabad Nr. GNFC Tower, (Respondent) S.G. Highway, Ahmedabad-380054 PAN: AETPV0713J (Appellant) Assessee by: Shri S.N…

Commissioner of Income Tax (Exemption), Kolkata vs. B.P.Poddar Foundation for Education

In the result, the appeal filed by the revenue is dismissed and the

ITAT/143/2021HC Calcutta13 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 11(5)Section 13(1)(b)Section 13(1)(c)Section 13(1)(d)Section 133ASection 142(1)Section 143Section 143(2)Section 147Section 148

…ITAT NO. 143 OF 2021 Page 1 of 16 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 26.08.2022 DELIVERED ON:13.09.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA ITAT/143/2021 (IA NO: GA/02/2021) COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA VERSUS B.P. PODDAR FOUNDATION FOR EDUCATION Appearance:- Mr. Vipul Kundalia, Senior Advocate. Mr. Anurag Roy, Advocate. .….For the Appellant. M…

M/S Edelweiss Rural & Corporate Services Private Limited, Mumbai vs. JCIT Central Circle-1(2), Mumbai

In the result, appeal of the assessee for A

ITA 1041/MUM/2022[2015-16]Status: DisposedITAT Mumbai26 Aug 2022AY 2015-16
Section 127(2)Section 133ASection 143(1)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER & M/s. Edelweiss Rural & Vs. ACIT Central Circle-1(2) R.No.906, 9th Floor Corporate Services Pvt. Ltd., (earlier known as M/s. Pratishtha Bhavan Edelweiss Commodities Old CGO Annexure, Services Ltd.,) M.K.Road, Edelweiss House Mumbai – 400 020 Off CST Road Kalina, Santacruz (East) Mumbai PAN/GIR No.AAKCS7311R (Appellant) .. (Respondent) Assessee by Shri Jitendra Jain Revenue by Shri Manoj Kumar Date of Hearing 01/08/2022 Date of Pronouncement 26/08/2022 आदेश / O…

M/S Edelweiss Rural & Corporate Services Private Limited (Earlier Know As M/S Edelweiss Commodities Services Limited), Mumbai vs. ACIT Central Circle-1(2), Mumbai

In the result, appeal of the assessee for A

ITA 1040/MUM/2022[2012-13]Status: DisposedITAT Mumbai26 Aug 2022AY 2012-13
Section 127(2)Section 133ASection 143(1)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER & M/s. Edelweiss Rural & Vs. ACIT Central Circle-1(2) R.No.906, 9th Floor Corporate Services Pvt. Ltd., (earlier known as M/s. Pratishtha Bhavan Edelweiss Commodities Old CGO Annexure, Services Ltd.,) M.K.Road, Edelweiss House Mumbai – 400 020 Off CST Road Kalina, Santacruz (East) Mumbai PAN/GIR No.AAKCS7311R (Appellant) .. (Respondent) Assessee by Shri Jitendra Jain Revenue by Shri Manoj Kumar Date of Hearing 01/08/2022 Date of Pronouncement 26/08/2022 आदेश / O…

Rajesh Kumar, Narnaul vs. ITO Ward - 2, Narnaul

In the result, the appeal of the assessee is allowed

ITA 1465/DEL/2020[2013-14]Status: DisposedITAT Delhi03 Aug 2022AY 2013-14

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 1465/Del/2020 : Asstt. Year : 2013-14 Rajesh Kumar, Vs Income Tax Officer, Krishan Nagar, Narnaul, Ward-2, Mohindergarh, Narnaul, Narnaul, Haryana-123001 Haryana-123001 (Appellant) (Respondent) Pan No. Axqpk2406F Assessee By : Sh. Lalit Mohan, Ca & Ms. Monika Agarwal, Adv. Revenue By : Ms. Indu Bala Saini, Sr. Dr Date Of Hearing: 30.06.2022 Date Of Pronouncement: 03.08.2022

For Appellant: Sh. Lalit Mohan, CA &For Respondent: Ms. Indu Bala Saini, Sr. DR
Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1465/Del/2020 : Asstt. Year : 2013-14 Rajesh Kumar, Vs Income Tax Officer, Krishan Nagar, Narnaul, Ward-2, Mohindergarh, Narnaul, Narnaul, Haryana-123001 Haryana-123001 (APPELLANT) (RESPONDENT) PAN No. AXQPK2406F Assessee by : Sh. Lalit Mohan, CA & Ms. Monika Agarwal, Adv. Revenue by : Ms. Indu Bala Saini, Sr. DR Date of Hearing: 30.06.2022 Date of Pronouncement: 03.08.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by…

Basant Dharmichand Jain, Mumbai vs. DCIT Central Circle 1(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 373/MUM/2022[2007-08]Status: DisposedITAT Mumbai25 Jul 2022AY 2007-08
Section 132Section 133ASection 143(3)Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Shri Basant Dharmichand Jain Vs. Dy. CIT Central Circle – F-316, Bussa Apartment 1(3), Mumbai 905, 9th Floor, Pratishtha S.V. Road, Nearby Khira Department, Santacruz (W) Bhavan, Old CGO Building Mumbai – 400 054 Annex, M.K.Road Mumbai – 400 020 PAN/GIR No.AAVPJ2045F (Appellant) .. (Respondent) Assessee by Shri Himanshu Gandhi Revenue by Shri Rajiv Singh Date of Hearing 25/07/2022 Date of Pronouncement 25/07/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appea…

Indian Redcross Society, Godhara vs. The ITO, (Exemption) Ward, Vadodara

In the result, appeal of the assessee is allowed

ITA 1732/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad31 May 2022AY 2010-11

Bench: The Appeal Is Heard & Decided.”

For Appellant: Shri Parin Shah, A.RFor Respondent: Shri S.S. Shukla, Sr. D.R
Section 10Section 148Section 234ASection 234BSection 250Section 271(1)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Pramod Kumar, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2010-11 Indian Redcross Society, The Godhara, ITO(Exemption), PAN: AAATI3644Q Vs Vadodara, (Appellant) (Respondent) Assessee by: Shri Parin Shah, A.R. Revenue by: Shri S.S. Shukla, Sr. D.R. Date of hearing : 12 -04-2022 Date of pronouncement : 31-05-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-5, Vadodara in Appeal no. CIT(…

Nobel Advertisers Pvt Ltd., New Delhi vs. DCIT, Circle-11(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 168/DEL/2021[2016-17]Status: DisposedITAT Delhi01 Apr 2022AY 2016-17

Bench: Shri Kul Bharat[Assessment Year : 2016-17] Nobel Advertisers Pvt.Ltd., Vs Dcit, Rr-11, 2Nd Floor, Mianwali Nagar, Circle-11(1), Main Rohtak Road, Paschim Vihar, New Delhi. New Delhi-110087. Pan-Aadcn2932Q Appellant Respondent Appellant By Shri S.C.Verma, Ca Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 03.01.2022 Date Of Pronouncement 01.04.2022

Section 143(2)Section 147Section 148Section 153Section 156

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2016-17] Nobel Advertisers Pvt.Ltd., vs DCIT, RR-11, 2nd Floor, Mianwali Nagar, Circle-11(1), Main Rohtak Road, Paschim Vihar, New Delhi. New Delhi-110087. PAN-AADCN2932Q APPELLANT RESPONDENT Appellant by Shri S.C.Verma, CA Respondent by Shri Om Parkash, Sr.DR Date of Hearing 03.01.2022 Date of Pronouncement 01.04.2022 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2016- 17 is directed against the order of Ld. CIT(A)-44, Ne…

Echjay Industries P.Ltd, Mumbai vs. Asst CIT Cen Cir 45, Mumbai

Appeals are allowed

ITA 5245/MUM/2017[2006-07]Status: DisposedITAT Mumbai17 Jul 2019AY 2006-07

Bench: : Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm Assessment Year :2006-07) Assessment Year :2010-11) Assessment Year :2011-12) Assessment Year :2012-13) Assessment Year :2013-14) Assessment Year :2014-15) Assessment Year :2010-11) & Assessment Year :2012-13) M/S. Echjay Industries Pvt. Ltd. M/S. Echjay Industries Pvt. Vs. Asst. Commissioner Of Ltd., Income Tax, Central Circle- 83, Bajaj Bhavan 45,/Dy.Commissioner Of Nariman Point Income Tax-Circle 8(2) Mumbai – 400 023 Mumbai, Aayakar Bhavan Mumbai – 400 020 Pan/Gir No. : Aaace1157B (Appellant) .. (Respondent)

For Appellant: Shri N.R. RaoFor Respondent: Shri Sachchidanand Dube
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE : SHRI M. BALAGANESH, AM & SHRI AMARJIT SINGH, JM Assessment Year :2006-07) Assessment Year :2010-11) Assessment Year :2011-12) Assessment Year :2012-13) Assessment Year :2013-14) Assessment Year :2014-15) Assessment Year :2010-11) & Assessment Year :2012-13) M/s. Echjay Industries Pvt. Ltd. M/s. Echjay Industries Pvt. Vs. Asst. Commissioner of Ltd., Income Tax, Central Circle- 83, Bajaj Bhavan 45,/Dy.Commissioner of Nariman Point Income Tax-Circle 8(2) Mumbai – 400 023 Mumbai, Aayakar Bhavan Mumbai – 400 020 PAN/GIR No. : AAACE1157B (Appellan…