How many judgments cite PCIT v. Shodiman Investments (P) Ltd.?

80 judgments on BharatTax cite PCIT v. Shodiman Investments (P) Ltd. (93 Taxmann.com 153), spanning 2018 to 2026.

Which sections of the Income Tax Act does PCIT v. Shodiman Investments (P) Ltd. come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 68, Section 142(1), Section 143(2).

PCIT v. Shodiman Investments (P) Ltd.

93 Taxmann.com 153High Court2018#1425 most cited

What is PCIT v. Shodiman Investments (P) Ltd. authority for?

A reassessment notice issued under Section 148 is invalid if the Assessing Officer acts merely on intimation or 'borrowed satisfaction' from another authority without independently forming their own 'reason to believe' that income has escaped assessment.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

PCIT v. Shodiman Investments · Section 147 · Section 148 · reopening of assessment · borrowed satisfaction · reason to believe · AO's own satisfaction · validity of reassessment notice · income escaping assessment · Section 143(1) · Section 143(3)

Sections most often in play

Section 147 Section 148 Section 143(3)Section 68 Section 142(1)Section 143(2)Section 151 Section 143(1)

Issues it is cited on

borrowed satisfaction live link material facts necessary for assessment share capital and share premium tangible material shell company reason to believe reopening of assessment escapement of income source of source income escaping assessment creditworthiness of the creditor

Judgments citing PCIT v. Shodiman Investments (P) Ltd.

Deputy Commissioner of Income Tax, Jaipur vs. Karnani Solvex Private Limited, Jaipur

In the result, this appeal of the Revenue is dismissed

ITA 850/JPR/2024[2012-13]Status: DisposedITAT Jaipur06 May 2025AY 2012-13

For Appellant: Shri Deepak Sharma, AdvocateFor Respondent: Shri Anup Singh, Addl. CIT-DR

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 250(4)

…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. 850/JPR/2024 निर्धारण वर्ष / Assessment Year : 2012-13 Deputy Commissioner of Income बनाम Karnani Solvex Pvt. Ltd., Tax, Vs. M-8, Mahesh Colony, Central Circle-3, Tonk Phatak, Jaipur. Jaipur. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No. AADCK2977N अपीलार्थी / Appellant प्रत्यर्थी / Respondent राजस्व की ओर से / Revenue by : Shri Anup Singh, Addl. CIT-DR निर्धारिती…

Jaibhagwan Banarasidas Jindal, Jalna vs. The Income Tax Officer, Ward-1, Jalna

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

ITA 2016/PUN/2024[2016-17]Status: DisposedITAT Pune27 Feb 2025AY 2016-17

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17

For Appellant: Shri Jaiprakash BairagraFor Respondent: Shri Ramnath P Murkunde

Section 10(38)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2016-17 Jaibhagwan Banarasidas Jindal ITO, Ward-1, Jalna 29, New Mondha, Bus Stand, Jalna HO, Vs. Jalna – 431203 PAN: AAQPJ5374E (Appellant) (Respondent) Assessee by : Shri Jaiprakash Bairagra Department by : Shri Ramnath P Murkunde Date of hearing : 06-01-2025 Date of pronouncement : 27-02-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 02.08.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assess…

Rakesh Kumar Singrodia, Mukundgarh Mandi, Jhunjhunu vs. ITO, WD 1, Jhunjhunu, Rajasthan

In the result, the appeal of the assessee is allowed

ITA 1168/JPR/2024[2018-19]Status: DisposedITAT Jaipur29 Nov 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Pratik Jain, CA (V.H)For Respondent: Shri Gautam Singh Choudhary, JCIT

Section 131Section 133ASection 142(1)Section 143(2)Section 147Section 148Section 148ASection 37(1)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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. 1168/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Rakesh Kumar Singrodia ITO, Vs. M/s Bharat Dall Mills, Ward-1, Mukundgarh, Jhunjhunu Mukundgarh Mandi, Jhunjhunu LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALVPS 8505 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Pratik Jain, CA (V.H) jktLo…

Ambaji Avenues Private Limited, Mumbai vs. Income Tax Officer, Ward-9(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3922/MUM/2024[2012-13]Status: DisposedITAT Mumbai25 Oct 2024AY 2012-13

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailassessment Year: 2012-13 Ambaji Avenues Private Limited Income Tax Officer- 9(1)(2), Mumbai A-109, Akshay Mittal Indl. Premises, M.V. Road, Sanjay Vs. Building No. 5, Andheri (W), Mumbai-400059. Pan: Aajca 8264 G (Appellant) (Respondent) Present For: Assessee By : Shri Ramesh Kumar Malpani Revenue By : Shri Manoj Kumar Sinha, Sr. Dr Date Of Hearing : 09.09.2024 Date Of Pronouncement : 25.10.2024 O R D E R Per Amarjit Singh: This Appeal Of The Assessee For The Assessment Year 2012-13 Is Directed Against The Order Dated 19.06.2024 Passed By The Ld. Commissioner Of Income-Tax (Appeal), Nfac, Delhi. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Ramesh Kumar MalpaniFor Respondent: Shri Manoj Kumar Sinha, Sr. DR

Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment Year: 2012-13 Ambaji Avenues Private Limited Income Tax Officer- 9(1)(2), Mumbai A-109, Akshay Mittal Indl. Premises, M.V. Road, Sanjay Vs. Building No. 5, Andheri (W), Mumbai-400059. PAN: AAJCA 8264 G (Appellant) (Respondent) Present for: Assessee by : Shri Ramesh Kumar Malpani Revenue by : Shri Manoj Kumar Sinha, Sr. DR Date of Hearing : 09.09.2024 Date of Pronouncement : 25.10.2024 O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: This appeal of…

Assistant Commissioner of Income Tax 4(1)(1), Mumbai vs. Ankur Agrawal, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 2308/MUM/2024[2011-12]Status: DisposedITAT Mumbai25 Oct 2024AY 2011-12

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailassessment Year: 2011-12 Acit 4(1)(1), Mumbai Ankur Agrawal 2401, 2402, Anmol Pride, Opp. Vs. Patel Auto Petrol Pump, Off Sv Road Goregaon West, Mumbai- 400062. Pan: Akopa 7201 P (Appellant) (Respondent)

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Ajay Chandra, CIT, DR

Section 143(1)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment Year: 2011-12 ACIT 4(1)(1), Mumbai Ankur Agrawal 2401, 2402, Anmol Pride, Opp. Vs. Patel Auto Petrol Pump, Off SV Road Goregaon West, Mumbai- 400062. PAN: AKOPA 7201 P (Appellant) (Respondent) Assessee by : Shri Neelkanth Khandelwal Revenue by : Shri Ajay Chandra, CIT, DR Date of Hearing : 11.09.2024 Date of Pronouncement : 25.10.2024 O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: This appeal of the revenue for the assessment year 2011-12 is dir…

Bridham Deal Trade Pvt. Ltd., Kolkata vs. I.T.O., Ward - 1(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 1353/KOL/2024[2013-2014]Status: DisposedITAT Kolkata18 Oct 2024AY 2013-2014

Bench: Sri Sanjay Garg & Sri Rakesh Mishra

Section 142(1)Section 147Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1353/KOL/2024 Assessment Year: 2013-14 Brijdham Deal Trade Pvt. Ltd.…………………………………………Appellant [PAN: AAECB 2315 E] Vs. ITO, Ward-1(1), Kolkata........................................................Respondent Appearances: Assessee represented by: S.K. Pransukha, AR. Department represented by: P.P. Barman, Addl. CIT, Sr. DR. Date of concluding…

M/S Ganesh Ram Dokania, Patna vs. ACIT Central Circle-2, Patna

In the result, the appeal of the assessee is allowed on legal issue

ITA 263/PAT/2023[2012-13]Status: DisposedITAT Patna15 Oct 2024AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey]

Section 132Section 133(6)Section 142(1)Section 144Section 147Section 148Section 148(2)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 263/PAT/2023 Assessment Year: 2012-13 M/s Ganesh Ram Dokania Vs. ACIT, Central Circle-2, Patna (PAN: AADFG 1795 P) ( अपीलाथ" ) Respondent / (""यथ") Appellant / Date of Hearing / सुनवाई 31.07.2024 क" "त"थ Date of Pronouncement/ 15.10.2024 आदेश उ"घोषणा क" "त"थ For the Appellant/ Manish Rastogi, Advocate "नधा"रती क" ओर से For the Respondent/ Rinku Singh, CITDR राज"व क" ओर से ORDER / आदेश Per Rajesh Kumar, AM: This is the appeal p…

Quadeye Securities Pvt. Ltd., Kolkata vs. DCIT, Cir. 11(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 792/KOL/2024[2011-12]Status: DisposedITAT Kolkata07 Oct 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. No.792/Kol/2024 Assessment Year: 2011-12 Quadeye Securities Pvt. Ltd..………...........………………....Appellant 184, Harish Mukherjee Road, 1St Floor, Kolkata-700026. [Pan: Aabce7790H] Vs. Dcit, Circle-11(1), Kolkata….………….…............................…..…..... Respondent Appearances By: Shri A. K. Tibrewal, Fca, Appeared On Behalf Of The Assessee. Shri Vineet Kumar, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : July 08, 2024 Date Of Pronouncing The Order : October 07, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 29.02.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Is Aggrieved By The Action Of The Ld. Cit(A) In Confirming The Addition Made By The Assessing Officer On Account Of Disallowance Of Loss Of Rs.2,47,48,393/- Incurred By The Assessee In Commodities Dealing In National Multi Commodity Exchange Of India Limited (‘Nmce’) Platform & Further Making Addition Of Rs.4,92,263/- U/S 69C Of The Act On Account Of Alleged Commission That Might Have Been Paid By The Assessee In Booking The Aforesaid Bogus Loss In Commodity Trading.

Section 147Section 250Section 69C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. No.792/Kol/2024 Assessment Year: 2011-12 Quadeye Securities Pvt. Ltd..………...........………………....Appellant 184, Harish Mukherjee Road, 1st Floor, Kolkata-700026. [PAN: AABCE7790H] vs. DCIT, Circle-11(1), Kolkata….………….…............................…..…..... Respondent Appearances by: Shri A. K. Tibrewal, FCA, appeared on behalf of the assessee. Shri Vineet Kumar, Addl. CIT- Sr. DR, appeared on behalf of the Revenue. Date of concludi…

M/S. Krishna Nirman Pvt. Ltd., Kolkata vs. I.T.O., Ward - 7(3), Kolkata

In the result, appeal of the assessee is allowed

ITA 155/KOL/2023[2008-2009]Status: DisposedITAT Kolkata27 Aug 2024AY 2008-2009

Bench: Shri Manish Borad, Judicial Member Shri Sonjoy Sarma (Accountant Member)

Section 131Section 133(6)Section 143(1)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Shri Manish Borad, Judicial Member Shri Sonjoy Sarma, Accountant Member I.T.A. No. 155/Kol/2023 Assessment Year: 2008-09 M/s Krishna Nirman Private Limited, 27 1A, N.S.C. Bose Road, 2nd (Floor), Flat – 2A, Kolkata 700047 [PAN: AADCK0922B] ....................…...……………....Appellant vs. Income Tax Officer Ward 7(3), Kolkata- 700069 .........................…..…..... Respondent Appearances by: Assessee represented by : Shri Rites Goel, Advocate Department represented by : Shri G. Ajay Robin Singh, JCIT, Sr. DR Date of concluding the hearing : June 12, 2024 Da…

Krishna Murthy Ella, Hyderabad vs. DCIT-Circle-1(2), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 585/HYD/2023[2014-15]Status: DisposedITAT Hyderabad14 Aug 2024AY 2014-15

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.585/Hyd/2023 & Sa No.10/Hyd/2024 (Arising Out Of Ita No.585/Hyd/2023) (िनधा"रण वष"/Assessment Year: 2014-15) Shri Krishna Murthy Ella Vs. Dy. C. I. T. Hyderabad Circle 1(2) Pan:Aacpe6389G Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 18/07/2024 घोषणा की तारीख/Pronouncement: 14/08/2024 आदेश/Order

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Smt. Sheetal Sarin, DR

Section 147Section 148Section 56(2)(vii)

…er to verify the validity of information relating to purchase made by the assessee from Hawala Dealers was not justified. A similar view has been taken by the Hon'ble High Court of Bombay in the case of PCIT vs. Shodiman Investments (P) Ltd reported in (2018) 93 Taxmann.com 153, where it has been held that where the Assessing Officer had issued a re-assessment notice on the basis of intimation from DDIT (Inv.) about a particular entity entered into suspicious transactions, this was clearly in breach of settled position of law that reopening notice has to be issued by the Assessing Officer on his own satisfaction…

Harisons Steel Limited, Wada Thane vs. Dy CIT 12(2)(2), Mumbai

In the result, the appeal of the assessee vide ITA No

ITA 3957/MUM/2023[2013-14]Status: DisposedITAT Mumbai10 Jun 2024AY 2013-14

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Mani JainFor Respondent: Biswanath Das

Section 143(3)Section 147Section 148

…P a g e | 1 ITA Nos. 3943 & 3957/Mum/2023 Harisons Steel Ltd. Vs. DCIT-12(2)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA Nos. 3943 & 3957/Mum/2023 (A.Ys. 2011-12 & 2013-14) Harisons Steel Ltd. Vs. DCIT 12(2)(2) Plot No. Survey Gut No. Mumbai -400001 194, Nehroli Wada Thane – 421312 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAACH8891D Appellant .. Respondent Appellant by : Mani Jain Respondent by : Biswanath Das Date of Hearing 25.04.2024 Date of Pronouncement 10.06.2024 आदेश / O R D E R Per Amarjit Singh…

Harisons Steel Ltd, Wada Thane vs. DCIT 12(2)(2), Mumbai

In the result, the appeal of the assessee vide ITA No

ITA 3943/MUM/2023[AY 2011-12]Status: DisposedITAT Mumbai10 Jun 2024

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Mani JainFor Respondent: Biswanath Das

Section 143(3)Section 147Section 148

Sukh Darshan Singh, Delhi vs. ITO Ward.43(2), Delhi

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

ITA 2233/DEL/2023[2011-12]Status: DisposedITAT Delhi17 May 2024AY 2011-12

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member)

Section 10Section 142(1)Section 143(2)Section 148Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER Sukh Darshan Singh Income Tax Officer H.No.100 War-43(2) Kakrola Village Vs. Delhi New Delhi-110078 PAN-AVVPS0975Q (Appellant) (Respondent) Assessee by Shri S.R. Senapati, Adv. Respondent by Shri Om Prakash, Sr. DR Date of Hearing 07/05/2024 Date of Pronouncement 17/05/2024 ORDER PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi [“Ld. CIT(A)”, for short], date…

Lovely Promoters Private Limited, Kolkata vs. ACIT, Central Circle, Ajmer

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

ITA 770/JPR/2023[2013-14]Status: DisposedITAT Jaipur08 Feb 2024AY 2013-14

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

For Appellant: Shri Mayank Taparia (Adv.)For Respondent: Shri A.S. Nehra (Addl.CIT) a

Section 127Section 127(1)Section 132Section 147Section 148Section 148ASection 151Section 153C

…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, AM vk;dj vihy la-@ITA. No. 770/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2013-14 Lovely Promoters Private ACIT, Limited Central Circle, Vs. 47A 47A, 3rd Floor Zakaria Ajmer. Street, Kolkata-700073. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCL1338C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mayank Taparia (Adv.) jktLo…

Chheda Specialities Foods Pvt Ltd, Mumbai vs. Income Tax Officer-12(1)-4, Mumbai

In the result the appeal of the assessee is allowed

ITA 2305/MUM/2023[2010-2011]Status: DisposedITAT Mumbai30 Oct 2023AY 2010-2011

Bench: Kuldip Singh & Shri Amarjit Singhchheda Specialities Vs. Ito-12(1)(4) Foods Pvt. Ltd. 145A, Aayakar Bhavan, Plot No. 7, Bmc Ind M. K. Road, Estate, Sai Nagar, Churchgate, Mg Road No. 1, Mumbai-400020 Kandivali (W), Mumbai-400067 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccc6221G Appellant .. Respondent

For Appellant: Shri. Rahul HakaniFor Respondent: Shri. Ajay Singh

Section 143(1)Section 147Section 148Section 151Section 250Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE KULDIP SINGH, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Chheda Specialities Vs. ITO-12(1)(4) Foods Pvt. Ltd. 145A, Aayakar Bhavan, Plot No. 7, BMC Ind M. K. Road, Estate, Sai Nagar, Churchgate, MG Road No. 1, Mumbai-400020 Kandivali (W), Mumbai-400067 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACCC6221G Appellant .. Respondent Appellant by : Shri. Rahul Hakani Respondent by : Shri. Ajay Singh Date of Hearing 12.10.2023 Date of Pronouncement 30.10.2023 आदेश / O R D E R PER AMARJIT SINGH :- 1. The present appeal filed by the assessee i…

Shri Hitesh Jawrilal Jain, Mumbai vs. ITO, Ward-21(1)(4), Mumbai

ITA 1450/MUM/2023[2010-11]Status: DisposedITAT Mumbai29 Aug 2023AY 2010-11

For Appellant: Shri Ketan Vajani, A.RFor Respondent: Shri B. Laxmi Kanth, D.R

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Hitesh Jawrilal Jain, Income Tax Officer, A-18, Nandan Co. Op. Ward-21(1)(4), Hsg. Soc., Piramal Chambers, Vs. 224, Veer Savarkar Marg, Lalbaug, Parel, Mahim, Mumbai-400 012 Mumbai- 400 016 PAN: ABOPJ6744M (Appellant) (Respondent) Present for: Assessee by : Shri Ketan Vajani, A.R. Revenue by : Shri B. Laxmi Kanth, D.R. Date of Hearing : 13 . 07 . 2023 Date of Pronouncement : 29 . 08 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: The appellant, M/s. Hitesh Jawrilal Jain (…

Major Suresh Yadav(Retd.), New Delhi vs. ITO Ward-24(3), New Delhi

In the result, the appeal of the assessee is allowed

ITA 9432/DEL/2019[2003-04]Status: DisposedITAT Delhi31 Jul 2023AY 2003-04

Bench: Shri Kul Bharat[Assessment Year : 2003-04] Major Suresh Yadav (Retd.), Vs Ito, Farm No.36, Dera Mandi Road, Ward-24(3), Mandi Gaon, Near Chattarpur, New Delhi. New Delhi-110030. Pan-Aaupy5153C Appellant Respondent Appellant By Shri Mukesh Kohli, Ca Respondent By Shri Om Parkash, Sr. Dr Date Of Hearing 28.06.2023 Date Of Pronouncement 31.07.2023

Section 143(2)Section 147Section 148Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2003-04] Major Suresh Yadav (Retd.), vs ITO, Farm No.36, Dera Mandi Road, Ward-24(3), Mandi Gaon, Near Chattarpur, New Delhi. New Delhi-110030. PAN-AAUPY5153C APPELLANT RESPONDENT Appellant by Shri Mukesh Kohli, CA Respondent by Shri Om Parkash, Sr. DR Date of Hearing 28.06.2023 Date of Pronouncement 31.07.2023 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee is directed against the order of Ld.CIT(A)-34, New Delhi passed u/s 147/143(3) of the Income Tax Act, 1961 (“the…

ITO, Ward-10(2), Kolkata vs. M/S Mrg Securities Pvt. Ltd, Kolkata

In the result, appeal of the revenue is dismissed and the Cross Objection of the assessee is allowed

ITA 64/KOL/2021[2010-11]Status: DisposedITAT Kolkata18 Jan 2023AY 2010-11

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2010-11

For Respondent: Shri Vijay Kumar, Addl. CIT, Sr. DR

Section 131Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2010-11 Income Tax Officer, Ward - M/s. M R G Securities Pvt. 10(2), Kolkata Ltd. Vs. 17, Lake Range, Dunamic Mansion, Ground Floor, Kolkata-700025. (PAN: AAECS0322G) (Appellant) (Respondent) & Cross Objection No. 09/Kol/2022 In ITA No.64/Kol/2021 Assessment Year: 2010-11 M/s. M R G Securities Pvt. Income Tax Officer, Ward - Vs. Ltd. 10(2), Kolkata (Cross Objector) (Respondent) Present for: Revenue by : Shri Vijay Kumar, Addl. CIT, Sr. DR Assessee/Cross O…

Assistant Commissioner of Income Tax Central Circle - 1(4), Bengaluru vs. M/S Snowshine Realtors Pvt.Ltd., Bengaluru

In the result, the revenue appeals in ITA Nos

ITA 1443/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Oct 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept

Section 147

…ITA Nos.1441 & 1442/Bang/2018 & CO 103 & 104/Bang/2018 ITA No.1443/Bang/2018 & CO No.105/Bang/2018 M/s. Kansur Developers India Pvt. Ltd., Bangalore M/s. Snowshine Realtors Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 ACIT Central Circle- M/s. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37th B Cross, 28th Main, 9th Block Jayanagar Bangalore 560 009 PAN NO : AACCK9866F APPELLANT RESPONDENT C.O.…

Assistant Commissioner of Income Tax Central Circle - 1(4), Bengaluru vs. M/S Kansur Developers India Pvt. Ltd., Bengaluru

In the result, the revenue appeals in ITA Nos

ITA 1442/BANG/2018[2012-13]Status: DisposedITAT Bangalore28 Oct 2022AY 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept

Section 147