PCIT v. Ojjus Medicare (P) Ltd.

465 ITR 101High Court2024#285 most cited

What is PCIT v. Ojjus Medicare (P) Ltd. authority for?

For assessments under Section 153C, the commencement point for calculating the six or ten assessment year block period is the date of issuing the Section 153C notice, or the date of the satisfaction note/handing over of books, as clarified by the first proviso to Section 153C(1).

277

judgments rely on this decision, according to BharatTax’s citation analysis of 367,518 Indian tax judgments — from 2023 to 2026.

Also referred to as

PCIT v. Ojjus Medicare · Ojjus Medicare (P) Ltd. · Section 153C · Section 153A · Section 132 · block period computation · date of search · six assessment years · ten assessment years · satisfaction note · 153C notice · abatement of assessment

Sections most often in play

Section 153CSection 143(3)Section 153ASection 132Section 148Section 147Section 149Section 151

Issues it is cited on

section 153a(b)section 153(c)(1)section 148bsection 153(a)(1)section 153c(1)section 292c(1)section 153c proceedingssection 153(c)abatement of assessmentsection 149(1)(a)warrant of authorisationsection 153a(1)(b)

Judgments citing PCIT v. Ojjus Medicare (P) Ltd.

Msn Laboratories Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

ITA 1043/HYD/2024[2011-12]Status: DisposedITAT Hyderabad04 Feb 2025AY 2011-12

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon'Ble

For Appellant: Shri M.V. Prasad, C.A. andFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 153ASection 153A(1)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER ITA Nos.1043 to 1046/Hyd/2024 Assessment Years: 2011-12 to 2014-15 MSN Laboratories Private Vs. The Assistant Limited, Hyderabad. Commissioner of Income Tax, Central Circle 2(4), Hyderabad. PAN : AADCM6283F. (Appellant) (Respondent) Assessee by: Shri M.V. Prasad, C.A. and Shri KS Rajendra Kumar. Revenue by: Shri B. Bala Krishna, CIT-DR. Date of hearing: 23.12.2024 Date of pronouncement: 04.02.2025 ORDER PER B…

Chitar Pal, Gurgaon vs. ITO, Ward-1(3), Gurgaon

In the result, appeals of Revenue in ITA No

ITA 3694/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Jan 2025AY 2017-18

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: M/s Chinu BhasinFor Respondent: Shri Monika Singh, CT-DR
Section 1Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.3693/DEL/2025 [A.Y. 2011-12] ITA No. 3694/DEL/2025 [A.Y. 2012-13] The Dy. C.I.T Vs. M/s Transline Technologies Ltd 23-A, 3rd Floor, Moti Nagar Central Circle -28 New Delhi West Delhi, New Delhi PAN: AABCT 3687 J CO No. 36/DEL/2025 (A/o ITA No.3693/DEL/2025 [A.Y. 2011-12]) [ CO No. 37/DEL/2025 (A/o ITA No. 3694/DEL/2025 [A.Y. 2012-13]) M/s Transline Technologies Ltd Vs. The Dy. C.I.T 23-A, 3rd Floor, Moti Nagar Central Circle -28 West Delhi, New Del…

Ats Real Estate Builders Private Limited, New Delhi vs. DCIT, Circle-1(1), Delhi

The appeal is allowed

ITA 1207/DEL/2024[2020-21]Status: DisposedITAT Delhi27 Jan 2025AY 2020-21

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms Amisha S. Gupta, CIT-DR
Section 153C

…at the present year cannot be said to be unabated assessment as the date of search was 29.4.2015. Ld. DR could not dispute the settled state of law now after decision in Jasjit Singh Case (Supra) and & of Hon’ble Delhi High Court in the case of Ojuss Medicare 465 ITR 101 (Del) where it is now held that the date of satisfaction note/handing over the books would be the date of search. On that basis, date of satisfaction note is 7.6.2017 and hence, impugned AY 2014-15 becomes unabated. Thus it was quite essential that ‘satisfaction note’ should be a self contained document about the incriminating material belonging…

ACIT, Muzaffarnagar vs. M/S Rana Iron & Power Ltd., Muzaffarnagar

ITA 4185/DEL/2012[2008-09]Status: DisposedITAT Delhi10 Jan 2025AY 2008-09

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pranshu Singhal, CA &For Respondent: Sh. Jitender Singh, CIT-DR
Section 132Section 132ASection 139Section 143(3)Section 147Section 148Section 149Section 151Section 153Section 153A

…e computed is no more res integra. In fact, this issue has been considered by the jurisdictional High Court in the case of Principal Commissioner of Income- tax (Central-1) v. Ojjus Medicare (P.) Ltd reported in CO Nos. 182 to 184/Del/2025 Arun Agarwal [2024] 465 ITR 101 (Delhi). In the aforesaid judgment, with respect to what would be the commencement point for the purposes of computation of the six and ten year block, the Hon’ble High Court, after discussing the statutory provisions and various judicial pronouncements, has held as under: F. IDENTIFICATION OF THE COMMENCEMENT POINT FOR THE PURPOSES OF COMPUTATIO…

Viswanadh Kandula, Hyderabad vs. DCIT., Circle-6(1), Hyderabad

In the result, appeals of the assessee for the A

ITA 1085/HYD/2024[2018-19]Status: DisposedITAT Hyderabad07 Jan 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1084 To 1088 & 1027/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2014-15 To 2019-20) M/S Ace Tyres (P) Ltd Vs. Acit Hyderabad Central Circle 1(2) Pan:Aadca2210N Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Prasad, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02/09/2025 घोषणा की तारीख/Pronouncement: 24/09/2025 आदेश/Order Per Vijay Pal Raothese Six Appeals By The Assessee Are Directed Against The Six Separate Orders Dated 29/05/2025, 30/05/2025, 04/06/2025, 096/06/2025, 17/06/2025 & 14/07/2025 Of The Learned Cit (A)-11, Hyderabad Arising From The Assessment Order Passed U/S 143(3) R.W.S. 147 Of The Act, Pursuant To The Search & Seizure Operations U/S 132 Of The Act, Dated 04/01/2023 In Case Of Exel Group Of Companies Including The Assessee For The A.Ys 2014-15 To 2019-20 Respectively. Since Common Issues Are Raised In These Group Of Six Appeals Arising From Same Facts & Search & Seizure Operation, Therefore, For The Sake Of Convenience, All Page 1 Of 78

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…rty being land or building or both, shares and securities, loans & advances, deposits in the bank account. In support of his contention he has relied upon the judgment of the Hon'ble Delhi High Court in case of Pr. CIT vs.Ojjus Medical Care reported in (2024) 465 ITR 101 (Del.) and submitted that at the time of issuing notice u/s 148, the Assessing Officer only have prima facie satisfied that the income amounting or exceeding Rs.50 lakhs may have escaped the assessment. He has further submitted that the Hon'ble High Court has held that at the time of issuance of notice u/s 148, the Assessing Officer may not have…

Alps Construction, Mumbai vs. ITO Ward 23(1)(1), Mumbai

ITA 3953/MUM/2024[2017-18]Status: DisposedITAT Mumbai03 Jan 2025AY 2017-18

Bench: SHRI B R BASKARAN (Accountant Member), SHRI RAJ KUMAR CHAUHAN (Judicial Member)

Section 143(3)Section 153CSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 3950/MUM/2025 (AY:2014–15) ITA No. 3952/MUM/2025 (AY:2016–17) ITA No. 3954/MUM/2025 (AY:2018–19) Mohammad Saleem Vs. Assistant Commissioner Of 6395, Basti Chatankidelhi, Income Tax Central Circle 4(4), Quresh Nagar, Delhi, Mumbai Room No. 1922, 19th Floor, Air New Delhi- 110006 India Building, Nariman Point, Mumbai- 400021 PAN: BIHPS6247K (Appellant) .. (Respondent) Assessee by Shri. Abhinav Vijh Revenue by Shri. Umashankar Prasad, CIT.DR Date of Hearing 18/12/2025 Date…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 111/NAG/2024[2012-13]Status: DisposedITAT Nagpur26 Dec 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 110/NAG/2024[2011-12]Status: DisposedITAT Nagpur26 Dec 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 109/NAG/2024[2010-11]Status: DisposedITAT Nagpur26 Dec 2024AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 108/NAG/2024[2009-10]Status: DisposedITAT Nagpur26 Dec 2024AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

ACIT Central Circle-1, Gurgaon vs. Ashoka Traders Pvt. Ltd., Faridabad

ITA 2681/DEL/2022[2015-16]Status: DisposedITAT Delhi27 Nov 2024AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Ms. Parul Agarwal, CAFor Respondent: Mr. Javed Akhtar, CIT-DR
Section 153A(1)Section 153CSection 153C(1)

…the impugned proceedings have been validity initiated against the assessee. 5. We have given our thoughtful consideration of the Revenue’s foregoing vehement contentions and find no merit therein in light of PCIT Vs. Ojjus Medicare Pvt. Ltd. & Others (2024) 465 ITR 101 (Del.) wherein their lordships made it clear in para 119 (G) and (H) that the corresponding section 153C satisfaction note itself must take note of the relevant conditions as per the foregoing amendment made applicable by the legislature vide Finance Act, 2017 w.e.f. 01.04.2017 onwards. 6. We wish to make it clear that neither the learned Assess…

ACIT Central Circle-1, Gurgaon vs. Ashoka Traders Pvt. Ltd., Faridabad

ITA 2680/DEL/2022[2014-15]Status: DisposedITAT Delhi27 Nov 2024AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Ms. Parul Agarwal, CAFor Respondent: Mr. Javed Akhtar, CIT-DR
Section 153A(1)Section 153CSection 153C(1)

…the impugned proceedings have been validity initiated against the assessee. 5. We have given our thoughtful consideration of the Revenue’s foregoing vehement contentions and find no merit therein in light of PCIT Vs. Ojjus Medicare Pvt. Ltd. & Others (2024) 465 ITR 101 (Del.) wherein their lordships made it clear in para 119 (G) and (H) that the corresponding section 153C satisfaction note itself must take note of the relevant conditions as per the foregoing amendment made applicable by the legislature vide Finance Act, 2017 w.e.f. 01.04.2017 onwards. 6. We wish to make it clear that neither the learned Assess…

ACIT, Central Circle-1, Gurgaon vs. Ashoka Traders Pvt. Ltd., Faridabad

ITA 2679/DEL/2022[2013-14]Status: DisposedITAT Delhi27 Nov 2024AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Ms. Parul Agarwal, CAFor Respondent: Mr. Javed Akhtar, CIT-DR
Section 153A(1)Section 153CSection 153C(1)

…the impugned proceedings have been validity initiated against the assessee. 5. We have given our thoughtful consideration of the Revenue’s foregoing vehement contentions and find no merit therein in light of PCIT Vs. Ojjus Medicare Pvt. Ltd. & Others (2024) 465 ITR 101 (Del.) wherein their lordships made it clear in para 119 (G) and (H) that the corresponding section 153C satisfaction note itself must take note of the relevant conditions as per the foregoing amendment made applicable by the legislature vide Finance Act, 2017 w.e.f. 01.04.2017 onwards. 6. We wish to make it clear that neither the learned Assess…

ACIT Central Cercle-1, Gurgaon vs. Ashoka Traders Pvt Ltd, Faridabad

ITA 2678/DEL/2022[2012-13]Status: DisposedITAT Delhi27 Nov 2024AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Ms. Parul Agarwal, CAFor Respondent: Mr. Javed Akhtar, CIT-DR
Section 153A(1)Section 153CSection 153C(1)

…the impugned proceedings have been validity initiated against the assessee. 5. We have given our thoughtful consideration of the Revenue’s foregoing vehement contentions and find no merit therein in light of PCIT Vs. Ojjus Medicare Pvt. Ltd. & Others (2024) 465 ITR 101 (Del.) wherein their lordships made it clear in para 119 (G) and (H) that the corresponding section 153C satisfaction note itself must take note of the relevant conditions as per the foregoing amendment made applicable by the legislature vide Finance Act, 2017 w.e.f. 01.04.2017 onwards. 6. We wish to make it clear that neither the learned Assess…

Smt. Sunith Singh Muralidhara, Hospet vs. Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

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

ITA 1421/BANG/2024[2015-16]Status: DisposedITAT Bangalore19 Nov 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2015-16

For Appellant: Shri G Venkatesh, AdvocateFor Respondent: Shri V Parithivel, JCIT (DR)
Section 132Section 153CSection 234ASection 234BSection 250Section 44ASection 69ASection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2015-16 Sunitha Singh Muralidhara, Vs. The Dy. Commissioner of SVK House, 9th Cross, Income Tax, 16th Ward, Basaveshwara Badavane, Central Circle – 1(4), Bengaluru. Hospet – 583 201. . PAN – ASXPM 3139 K APPELLANT RESPONDENT Assessee by : Shri G Venkatesh, Advocate Revenue by : Shri V Parithivel, JCIT (DR) Date of hearing : 04.09.2024 Date of Pronouncement : 19.11.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the as…

Subaida Abdurahiman, Kozhikode vs. ITO, Ward-1(3), Calicut

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 342/COCH/2024[2023-2024]Status: DisposedITAT Cochin12 Nov 2024AY 2023-2024

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2023-24

For Appellant: Shri Venugopal, CAFor Respondent: Smt. Girly Albert, Snr DR
Section 143(1)Section 205

…the tenant had deducted the TDS amount while making the rental payment and also furnished the details of the said tenant. The assessee also relied on the section 205 of the Act and also relied on the judgment of the Hon’ble Delhi High Court reported in (2024) 336 CTR 634 (Delhi) in the case of PCIT vs. Jasjit Singh and also enclosed the receipts issued by the assessee to show that the tenant had paid the balance rental amount after deducting the TDS. The Ld.CIT(A) had not accepted the case of the assessee since the deductor had not remitted the tax amount deducted to the Central Government. As against the said or…

Baboo Ram Hari Chand, Delhi vs. DCIT, Central Circle 29, Delhi

In the result, the appeal of the assessee is allowed

ITA 480/DEL/2024[AY 2015-16]Status: DisposedITAT Delhi18 Oct 2024

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year 2015-16]

Section 142(1)Section 143(2)Section 143(3)Section 153CSection 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year 2015-16] Baboo Ram Hari Chand, DCIT, 2114 Khari Baoli, Central Circle-29, Delhi-110006 Vs Room No.318, E-2, ARA Centre, Jhandewalan Extension, Delhi-110055 PAN-AAAFB2868D Assessee Revenue Assessee by Shri Prahlad Rai Jain , partner Revenue by Shri Sanjay Sharma, Sr. DR Date of Hearing 03.09.2024 Date of Pronouncement 18.10.2024 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee is directed against the order of the learned CIT…

Deputy Commissioner of Income Tax, Central Circle 1(2), Chennai vs. Bondalapati Shivaji Rao, Chennai

In the result, appeal filed by the assessee stands allowed and appeal filed by the Revenue is dismissed

ITA 1103/CHNY/2023[2019-20]Status: DisposedITAT Chennai18 Sept 2024AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1044/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 V. Shri Bondalapati Shivaji Rao, The Dcit, 121, Shankar Nagar, M.G. Road, Central Circle-1(2), Pammal, Chennai-600 075. Chennai. [Pan: Aahpb 0083 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.1103/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 V. The Dcit, Shri Bondalapati Shivaji Rao, Central Circle-1(2), 121, Shankar Nagar, Chennai. M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 127Section 132Section 143(2)Section 143(3)Section 153C

…hat the impugned assessment order stood vitiated in law. In support thereof, the Ld. AR has relied on the following decisions:- − CIT v. Jasjit Singh (458 ITR 437) (SC) − ITO v. Vikram Sujitkumar Bhatia (453 ITR 417) (SC) − Pr.CIT Vs Ojjus Medicare (P) Ltd (465 ITR 101) (Del HC) − A.R. Safiullah v. ACIT (W.P (MD) No.4327 of 2021) (Mad HC) − SSP Aviation Ltd. v. DCIT (346 ITR 177) (Del HC) − Pepsi Foods Pvt. Ltd. v. ACIT (367 ITR 112) (Del HC) − CIT v. RRJ Securities Ltd. (380 ITR 612) (Del HC) − PCIT v. R.L. Allied Industries (ITA No.370/2015) (Del HC) − CIT v. Gopi Apartments (365 ITR 411) (All.HC) ITA No.1103…

Bondalapati Shivaji Rao, Chennai vs. Assistant Commissioner of Income Tax, Central Circle - 1(2), Chennai

In the result, appeal filed by the assessee stands allowed and

ITA 1044/CHNY/2023[AY 2019-20]Status: DisposedITAT Chennai18 Sept 2024

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1044/Chny/2023 निर्धारण वर्ष/Assessment Year: 2019-20 Shri Bondalapati Shivaji Rao, 121, Shankar Nagar, M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (अपीलार्थी/Appellant) The Dcit, Central Circle-1(2), Chennai. (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(2), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1103/Chny/2023 निर्धारण वर्ष/Assessment Year: 2019-20 V. Shri Bondalapati Shivaji Rao, 121, Shankar Nagar, M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (प्रत्यर्थी/Respondent) Assessee By : Shri B. Ramakrishnan, Fca Shri S. Dwarakesh, Ca Shri Shrenik Chordia, Ca Department By : Shri V. Nandakumar, Cit सुनवाईकीतारीख/Date Of Hearing : 08.08.2024 घोषणाकीतारीख /Date Of Pronouncement : 18.09.2024 आदेश / Order Per Aby T. Varkey, Jm: These Appeals Preferred By The Assessee & The Revenue Are Against The Order Of The Learned Commissioner Of Income Tax (Appeals)- 18, Chennai (Hereinafter In Short `The Ld.Cit(A)') Dated 26.07.2023 Passed For Assessment Year (Hereinafter In Short `Ay') 2019-20.

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 127Section 132Section 143(2)Section 143(3)Section 153C

…laimed that the impugned assessment order stood vitiated in law. In support thereof, the Ld. AR has relied on the following decisions:- CIT v. Jasjit Singh (458 ITR 437) (SC) ITO v. Vikram Sujitkumar Bhatia (453 ITR 417) (SC) Pr.CIT Vs Ojjus Medicare (P) Ltd (465 ITR 101) (Del HC) A.R. Safiullah v. ACIT (W.P (MD) No.4327 of 2021) (Mad HC) SSP Aviation Ltd. v. DCIT (346 ITR 177) (Del HC) Pepsi Foods Pvt. Ltd. v. ACIT (367 ITR 112) (Del HC) CIT v. RRJ Securities Ltd. (380 ITR 612) (Del HC) PCIT v. R.L. Allied Industries (ITA No.370/2015) (Del HC) CIT v. Gopi Apartments (365 ITR 411) (All.HC) ITA No.1044/Chny/2023 (…