PCIT v. Rajkumar Gulab Badgujar

111 Taxmann.com 256High Court2019#6334 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 153CSection 270ASection 271(1)(c)Section 132Section 270AASection 139(1)Section 139Section 132(4)

Issues it is cited on

mis-reporting of incomesection 270aasection 270a(9)under-reporting of incomesection 271cpenalty under section 270apenalty u/s 270apenalty under section 271(1)(c)section 270penalty u/s 271(1)(c)documents seizedsection 270a

Judgments citing PCIT v. Rajkumar Gulab Badgujar

RAGHURAM ENTERPRISES,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1840/BANG/2025[2018-19]Status: DisposedITAT Bangalore22 Jan 2026AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian, JCIT
Section 132Section 139Section 139(1)Section 153CSection 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1835 to 1840/Bang/2025 Assessment Year: 2013-14 to 2018-19 M/s Raghuram Enterprises, Vs. The Dy. Commissioner of No.9/42, 6th Main, APMC Yard, Income Tax, Yeshwanthpur, Central Circle – 1(3), Bangalore – 560 022. Bengaluru PAN – AABFR 5233 M APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Subramanian, JCIT Date of hearing : 13.01.2026 Date of Pronouncement : 22.01.2026 O R D E R PER BENCH: These 6 appeals, filed by the assessee…

RAGHURAM ENTERPRISES,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1839/BANG/2025[2017-18]Status: DisposedITAT Bangalore22 Jan 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian, JCIT
Section 132Section 139Section 139(1)Section 153CSection 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1835 to 1840/Bang/2025 Assessment Year: 2013-14 to 2018-19 M/s Raghuram Enterprises, Vs. The Dy. Commissioner of No.9/42, 6th Main, APMC Yard, Income Tax, Yeshwanthpur, Central Circle – 1(3), Bangalore – 560 022. Bengaluru PAN – AABFR 5233 M APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Subramanian, JCIT Date of hearing : 13.01.2026 Date of Pronouncement : 22.01.2026 O R D E R PER BENCH: These 6 appeals, filed by the assessee…

RAGHURAM ENTERPRISES,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3),, BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1838/BANG/2025[2016-17]Status: DisposedITAT Bangalore22 Jan 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian, JCIT
Section 132Section 139Section 139(1)Section 153CSection 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1835 to 1840/Bang/2025 Assessment Year: 2013-14 to 2018-19 M/s Raghuram Enterprises, Vs. The Dy. Commissioner of No.9/42, 6th Main, APMC Yard, Income Tax, Yeshwanthpur, Central Circle – 1(3), Bangalore – 560 022. Bengaluru PAN – AABFR 5233 M APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Subramanian, JCIT Date of hearing : 13.01.2026 Date of Pronouncement : 22.01.2026 O R D E R PER BENCH: These 6 appeals, filed by the assessee…

RAGHURAM ENTERPRISES ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1837/BANG/2025[2015-16]Status: DisposedITAT Bangalore22 Jan 2026AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian, JCIT
Section 132Section 139Section 139(1)Section 153CSection 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1835 to 1840/Bang/2025 Assessment Year: 2013-14 to 2018-19 M/s Raghuram Enterprises, Vs. The Dy. Commissioner of No.9/42, 6th Main, APMC Yard, Income Tax, Yeshwanthpur, Central Circle – 1(3), Bangalore – 560 022. Bengaluru PAN – AABFR 5233 M APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Subramanian, JCIT Date of hearing : 13.01.2026 Date of Pronouncement : 22.01.2026 O R D E R PER BENCH: These 6 appeals, filed by the assessee…

RAGHURAM ENTERPRISES,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1836/BANG/2025[2014-15]Status: DisposedITAT Bangalore22 Jan 2026AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian, JCIT
Section 132Section 139Section 139(1)Section 153CSection 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1835 to 1840/Bang/2025 Assessment Year: 2013-14 to 2018-19 M/s Raghuram Enterprises, Vs. The Dy. Commissioner of No.9/42, 6th Main, APMC Yard, Income Tax, Yeshwanthpur, Central Circle – 1(3), Bangalore – 560 022. Bengaluru PAN – AABFR 5233 M APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Subramanian, JCIT Date of hearing : 13.01.2026 Date of Pronouncement : 22.01.2026 O R D E R PER BENCH: These 6 appeals, filed by the assessee…

RAGHURAM ENTERPRISES ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1835/BANG/2025[2013-14]Status: DisposedITAT Bangalore22 Jan 2026AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian, JCIT
Section 132Section 139Section 139(1)Section 153CSection 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1835 to 1840/Bang/2025 Assessment Year: 2013-14 to 2018-19 M/s Raghuram Enterprises, Vs. The Dy. Commissioner of No.9/42, 6th Main, APMC Yard, Income Tax, Yeshwanthpur, Central Circle – 1(3), Bangalore – 560 022. Bengaluru PAN – AABFR 5233 M APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Subramanian, JCIT Date of hearing : 13.01.2026 Date of Pronouncement : 22.01.2026 O R D E R PER BENCH: These 6 appeals, filed by the assessee…

DEPUTY COMMISSIONER OF INCOME TAX, NUMGAMBAKKAM vs. JSR INFRA DEVELOPERS PRIVATE LIMITED, VELLORE

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

ITA 2253/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Dec 2024AY 2016-17

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.2253/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 The Deputy Commissioner Of Vs. Jsr Infra Developers Private Income Tax, Limited, No. 4, 10A, East Central Circle 2(4), Cross Road, Gandhi Nagar, Chennai. Vellore 632 006, Tamil Nadu. [Pan:Aadcj4440P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Nilay Baran Som, Cit ""थ" की ओर से/Respondent By : Shri R. Venkata Raman, C.A. सुनवाई की तारीख/ Date Of Hearing : 28.11.2024 घोषणा की तारीख /Date Of Pronouncement : 19.12.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Revenue Is Directed Against The Order Dated 11.07.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), Chennai-19, Chennai For The Assessment Year 2016-17. 2. The Appellant-Revenue Raised 7 Grounds Of Appeal Amongst Which, The Only Issue Emanates For Our Consideration Is To Whether The Ld. Cit(A) Justified In Cancelling The Penalty Imposed Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri Nilay Baran Som, CITFor Respondent: Shri R. Venkata Raman, C.A
Section 132Section 132(4)Section 143(2)Section 153CSection 271(1)Section 271(1)(c)Section 274Section 80I

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम" । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member आयकर अपील सं./I.T.A. No.2253/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 The Deputy Commissioner of Vs. JSR Infra Developers Private Income Tax, Limited, No. 4, 10A, East Central Circle 2(4), Cross Road, Gandhi Nagar, Chennai. Vellore 632 006, Tamil Nadu. [PAN:AADCJ4440P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri Nilay Baran Som, CIT ""थ…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), CHENNAI, 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

…the Act. By doing so, the ITA No.1103/Chny/2023 (AY 2019-20) Bondalapati Shivaji Rao :: 33 :: assessee may get saved from penal and prosecution consequences under the Act. We find that the Hon'ble Bombay High in the case of PCIT Vs Rajkumar Gulab Badgujar (111 Taxmann.com 256) has held that where no addition is made by the AO to the income voluntarily declared by the person in the return filed u/s 153C of the Act, then no penalty is leviable. The Hon'ble High Court held that Explanation 5A to Section 271(1)(c) of the Act applies only in case of the searched person and not the persons covered u/s 153C of the A…

BONDALAPATI SHIVAJI RAO,CHENNAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(2), CHENNAI, 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

….1044/Chny/2023 (AY 2019-20) ITA No.1103/Chny/2023 (AY 2019-20) Bondalapati Shivaji Rao :: 33 :: assessee may get saved from penal and prosecution consequences under the Act. We find that the Hon'ble Bombay High in the case of PCIT Vs Rajkumar Gulab Badgujar (111 Taxmann.com 256) has held that where no addition is made by the AO to the income voluntarily declared by the person in the return filed u/s 153C of the Act, then no penalty is leviable. The Hon'ble High Court held that Explanation 5A to Section 271(1)(c) of the Act applies only in case of the searched person and not the persons covered u/s 153C of the Ac…

ACIT CENT. CIR -7(1) , MUMBAI vs. DR. D.Y.PATIL EDUCATION SOCIETY , MUMBAI

In the result, the appeal filed by the revenue is dismissed and appeal filed by the assessee as well as CO are allowed

ITA 2299/MUM/2021[2017-18]Status: DisposedITAT Mumbai29 Mar 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6Th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education Dcit, Central Circle-7(1) 6Th Floor, Aayakar Bhavan, M. Society Vs. 869, E, Ward, Kasaba K. Road, Mumbai-400020. Vawada, Kolhapur-416006. Cross Objection No. 63/Mum/2022 Arising Out Of I.T.A. No.2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) बिधम/ Dr. D. Y. Patil Education Acit, Cc-7(1) R. No. 676B, 6Th Floor, Society Vs. 869, E, Ward, Kasaba Aayakar Bhavan, M. K. Road, Vawada, Kolhapur-416006. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatd8919M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Smt. Riddhi Mishra (Dr)/Smt. Mahita Nair Assessee By: Shri Dharmesh Shah/Dhaval Shah सुनवाई की तारीख / Date Of Hearing: 19/01/2023 घोषणा की तारीख /Date Of Pronouncement: 29/03/2023

For Appellant: Shri Dharmesh Shah/Dhaval ShahFor Respondent: Smt. Riddhi Mishra (DR)/Smt
Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) ACIT, CC-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education DCIT, Central Circle-7(1) 6th Floor, Aayakar Bhavan, M.…

ACIT CC -7(1) , MUMBAI vs. DR. D.Y.PATIL EDUCATION SOCIETY, MUMBAI

In the result, the appeal filed by the revenue is dismissed and appeal filed by the assessee as well as CO are allowed

ITA 2298/MUM/2021[2016-17]Status: DisposedITAT Mumbai29 Mar 2023AY 2016-17

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6Th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education Dcit, Central Circle-7(1) 6Th Floor, Aayakar Bhavan, M. Society Vs. 869, E, Ward, Kasaba K. Road, Mumbai-400020. Vawada, Kolhapur-416006. Cross Objection No. 63/Mum/2022 Arising Out Of I.T.A. No.2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) बिधम/ Dr. D. Y. Patil Education Acit, Cc-7(1) R. No. 676B, 6Th Floor, Society Vs. 869, E, Ward, Kasaba Aayakar Bhavan, M. K. Road, Vawada, Kolhapur-416006. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatd8919M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Smt. Riddhi Mishra (Dr)/Smt. Mahita Nair Assessee By: Shri Dharmesh Shah/Dhaval Shah सुनवाई की तारीख / Date Of Hearing: 19/01/2023 घोषणा की तारीख /Date Of Pronouncement: 29/03/2023

For Appellant: Shri Dharmesh Shah/Dhaval ShahFor Respondent: Smt. Riddhi Mishra (DR)/Smt
Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) ACIT, CC-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education DCIT, Central Circle-7(1) 6th Floor, Aayakar Bhavan, M.…

D.Y.PATIL EDUCATION SOCIETY,KOLHAPUR vs. DCIT CENT. CIR 7(1) , MUMBAI

In the result, the appeal filed by the revenue is dismissed and appeal filed by the assessee as well as CO are allowed

ITA 1957/MUM/2021[2017-18]Status: DisposedITAT Mumbai29 Mar 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6Th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education Dcit, Central Circle-7(1) 6Th Floor, Aayakar Bhavan, M. Society Vs. 869, E, Ward, Kasaba K. Road, Mumbai-400020. Vawada, Kolhapur-416006. Cross Objection No. 63/Mum/2022 Arising Out Of I.T.A. No.2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) बिधम/ Dr. D. Y. Patil Education Acit, Cc-7(1) R. No. 676B, 6Th Floor, Society Vs. 869, E, Ward, Kasaba Aayakar Bhavan, M. K. Road, Vawada, Kolhapur-416006. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatd8919M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Smt. Riddhi Mishra (Dr)/Smt. Mahita Nair Assessee By: Shri Dharmesh Shah/Dhaval Shah सुनवाई की तारीख / Date Of Hearing: 19/01/2023 घोषणा की तारीख /Date Of Pronouncement: 29/03/2023

For Appellant: Shri Dharmesh Shah/Dhaval ShahFor Respondent: Smt. Riddhi Mishra (DR)/Smt
Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) ACIT, CC-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education DCIT, Central Circle-7(1) 6th Floor, Aayakar Bhavan, M.…

GUNTI ASHWIN KUMAR ,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 2365/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1&2 2361 & 2009-10 Gunti Prasad, Income-tax & 2362/H/2018 Hyderabad. Officer, 2011-12 PAN – AFDPG Ward – 9(2), 3013M Hyderabad 3 2360/H/2018 2009-10 Gunti Prasad -do- (HUF), Hyderabad. PAN – AAEHG 1787 Q 4 2363/H/2018 Gunti Anil -do- 2009-10 Kumar, Hyd. PAN-ADEPG 7609Q 5 2364/H/2018 2009-10 Gunti Naveen -do- Kumar, Hyd. PAN-AHLPG 6874L 6 2365/H/2018 2009-10 Gunti Ashwin -do- Kumar, Hyd. PAN-ADEPG 7603E Asse…

GUNTI NAVEEN KUMAR ,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 2364/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1&2 2361 & 2009-10 Gunti Prasad, Income-tax & 2362/H/2018 Hyderabad. Officer, 2011-12 PAN – AFDPG Ward – 9(2), 3013M Hyderabad 3 2360/H/2018 2009-10 Gunti Prasad -do- (HUF), Hyderabad. PAN – AAEHG 1787 Q 4 2363/H/2018 Gunti Anil -do- 2009-10 Kumar, Hyd. PAN-ADEPG 7609Q 5 2364/H/2018 2009-10 Gunti Naveen -do- Kumar, Hyd. PAN-AHLPG 6874L 6 2365/H/2018 2009-10 Gunti Ashwin -do- Kumar, Hyd. PAN-ADEPG 7603E Asse…

GUNTI ANIL KUMAR ,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 2363/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1&2 2361 & 2009-10 Gunti Prasad, Income-tax & 2362/H/2018 Hyderabad. Officer, 2011-12 PAN – AFDPG Ward – 9(2), 3013M Hyderabad 3 2360/H/2018 2009-10 Gunti Prasad -do- (HUF), Hyderabad. PAN – AAEHG 1787 Q 4 2363/H/2018 Gunti Anil -do- 2009-10 Kumar, Hyd. PAN-ADEPG 7609Q 5 2364/H/2018 2009-10 Gunti Naveen -do- Kumar, Hyd. PAN-AHLPG 6874L 6 2365/H/2018 2009-10 Gunti Ashwin -do- Kumar, Hyd. PAN-ADEPG 7603E Asse…

GUNTI PRASAD,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 2362/HYD/2018[2011-12]Status: DisposedITAT Hyderabad17 Mar 2022AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1&2 2361 & 2009-10 Gunti Prasad, Income-tax & 2362/H/2018 Hyderabad. Officer, 2011-12 PAN – AFDPG Ward – 9(2), 3013M Hyderabad 3 2360/H/2018 2009-10 Gunti Prasad -do- (HUF), Hyderabad. PAN – AAEHG 1787 Q 4 2363/H/2018 Gunti Anil -do- 2009-10 Kumar, Hyd. PAN-ADEPG 7609Q 5 2364/H/2018 2009-10 Gunti Naveen -do- Kumar, Hyd. PAN-AHLPG 6874L 6 2365/H/2018 2009-10 Gunti Ashwin -do- Kumar, Hyd. PAN-ADEPG 7603E Asse…

GUNTI PRASAD ,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 2361/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1&2 2361 & 2009-10 Gunti Prasad, Income-tax & 2362/H/2018 Hyderabad. Officer, 2011-12 PAN – AFDPG Ward – 9(2), 3013M Hyderabad 3 2360/H/2018 2009-10 Gunti Prasad -do- (HUF), Hyderabad. PAN – AAEHG 1787 Q 4 2363/H/2018 Gunti Anil -do- 2009-10 Kumar, Hyd. PAN-ADEPG 7609Q 5 2364/H/2018 2009-10 Gunti Naveen -do- Kumar, Hyd. PAN-AHLPG 6874L 6 2365/H/2018 2009-10 Gunti Ashwin -do- Kumar, Hyd. PAN-ADEPG 7603E Asse…

GUNTI PRASAD (HUF),HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 2360/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1&2 2361 & 2009-10 Gunti Prasad, Income-tax & 2362/H/2018 Hyderabad. Officer, 2011-12 PAN – AFDPG Ward – 9(2), 3013M Hyderabad 3 2360/H/2018 2009-10 Gunti Prasad -do- (HUF), Hyderabad. PAN – AAEHG 1787 Q 4 2363/H/2018 Gunti Anil -do- 2009-10 Kumar, Hyd. PAN-ADEPG 7609Q 5 2364/H/2018 2009-10 Gunti Naveen -do- Kumar, Hyd. PAN-AHLPG 6874L 6 2365/H/2018 2009-10 Gunti Ashwin -do- Kumar, Hyd. PAN-ADEPG 7603E Asse…