PCIT v. Shri Jai Shiv Shankar Traders (P.) Ltd.

64 Taxmann.com 220High Court2015#2496 most cited

What is PCIT v. Shri Jai Shiv Shankar Traders (P.) Ltd. authority for?

Failure to issue a mandatory notice under Section 143(2) of the Income Tax Act is a fatal and incurable defect, rendering the assessment or reassessment order invalid. Section 292BB does not cure the complete non-issuance of such a notice, especially in reassessment proceedings.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

PCIT v. Shri Jai Shiv Shankar Traders · Section 143(2) notice · non-issuance of notice · fatal defect · Section 292BB · reassessment proceedings · reassessment invalid · not a curable defect · Section 148 notice · Delhi High Court 2015

Sections most often in play

Section 143(2)Section 148Section 147Section 142(1)Section 144Section 292BBSection 143(3)Section 68

Issues it is cited on

section 292bbsection 139(9)section 54ecsection 292bannual valuesection 282section 292section 148 noticesection 140section 29sanctioning authoritysection 54f

Judgments citing PCIT v. Shri Jai Shiv Shankar Traders (P.) Ltd.

ARUN KUMAR MAURYA,LUCKNOW vs. ITO-2(1), LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 415/LKW/2023[2014-15]Status: DisposedITAT Lucknow30 Mar 2026AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(2)Section 147Section 50CSection 56Section 56(2)Section 56(2)(vii)Section 69

…I.T.A. No.415/LKW/2023 Assessment Year:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.415/LKW/2023 Assessment year:2014-15 Arun Kumar Maurya Vs. Addl. Commissioner of Income B-1/5, L-Park Mahanagar, Tax/ITO-2(1) Lucknow-226001. NFAC, New Delhi. PAN:ADZPM2830N (Appellant) (Respondent) Appellant by Shri Samrat Chandra, C.A. Respondent by Shri R. K. Agarwal, CIT (D.R.) O R D E R (A) This appeal vide I.T.A. No.415/LKW/2023 has been filed by the assessee for assessment year 2014-15 against impug…

GOAL ORIENTED TRADE LINK PVT. LTD.,,KOLKATA vs. ITO, WARD 2(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2576/KOL/2025[2013-2014]Status: DisposedITAT Kolkata17 Feb 2026AY 2013-2014

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 143(2)Section 147Section 148Section 14ASection 158Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.2576/Kol/2025 (Assessment Year 2013-2014) Goal Oriented Trade Link Pvt. Ltd., Room No. 310, Kamalalaya Centre, Dharamtala SO 156A, Lenin Sarani, Kolkata - 700013 [PAN: AACCG2660H] ……..…...……………....Appellant vs. Income-tax Officer, Ward-2(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata – 700069 ……..…...…………….... Respondent Appearances by: Assessee represented by : S.K. Tulsiyan, Advocate & Lata Goyal, CA Department represented by : Sandip Sarkar, JCIT,…

NIKITA KAPOOR,DELHI vs. ITO WARD-54(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 3875/DEL/2025[2016-17]Status: DisposedITAT Delhi14 Jan 2026AY 2016-17

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2016-17 Vs Nikita Kapoor, Ito, Nfac, Delhi / C/O Raj Kumar & Ito, Ward 54(1), Associates, New Delhi L-7A (Lgf) South Extension, Parti-Ii, New Delhi – 110 049 Pan: Cgbpk7762C (Appellant) (Respondent)

Section 10(38)Section 143(2)Section 144Section 147Section 148Section 151Section 47Section 68Section 69C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2016-17 Vs NIKITA KAPOOR, ITO, NFAC, DELHI / C/O RAJ KUMAR & ITO, WARD 54(1), ASSOCIATES, NEW DELHI L-7A (LGF) SOUTH EXTENSION, PARTI-II, NEW DELHI – 110 049 PAN: CGBPK7762C (APPELLANT) (RESPONDENT) Appellant by Shri Raj Kumar, CA & Shri J.P. Sharma, Adv. Respondent by Ms. Harpreet Kaur Hansra, Sr. DR. 06/01/2026 Date of hearing: 14/01/2026 Date of Pronouncement: ORDER PER SUDHIR KUMAR, JM: This appeal by the assessee is directed against t…

BHARAT KANTILAL CHANGEDE,PUNE vs. ITO WARD 6(3), PUNE

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

ITA 1902/PUN/2025[2012-13]Status: HeardITAT Pune13 Jan 2026AY 2012-13

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2012-13

For Appellant: Shri Suhas Bora, Sampada Ingale, CA and Riya Oswal, CAFor Respondent: Shri Basavaraj Hiremath, Addl.CIT
Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 292BSection 54F

…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 : 2012-13 Bharat Kantilal Chengede ITO, Ward 6(3), Pune 4, Budhwar Peth, Bajirao Road, Vs. Near Vitthal Mandir, Pune – 411002 PAN: AAUPC5241M (Appellant) (Respondent) Assessee by : Shri Suhas Bora, Sampada Ingale, CA and Riya Oswal, CA Department by : Shri Basavaraj Hiremath, Addl.CIT Date of hearing : 08-01-2026 Date of pronouncement : -01-2026 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 03.07.2025 o…

M/S. URBAN NIRMAN LLP,KOLKATA vs. ITO, WARD 12(1),, KOLKTA

In the result, the appeal of the assessee is allowed

ITA 1730/KOL/2025[2013-2014]Status: DisposedITAT Kolkata11 Dec 2025AY 2013-2014

Bench: Shri Rajesh Kumar, Am\Nand\Nshripradip Kumar Choubey, Jm\N\Nita No.1730/Kol/2025\N(Assessment Year: 2013-14)\N\Nm/S Urban Nirmal Llp\N3Rd Floor, Crescent Tower, 229,\Na.J.C. Bose Road, Minto Park,\Nkolkata-700020, West Bengal\N(Appellant)\Nvs.\Nito, Ward 12(1)\Naaykar Bhawan, P-7,\Nchowringhee Square, Kolkata-\N700069, West Bengal\N(Respondent)\N\Npan No. Aaefu9618G\Nassessee By\N:\Nshri Siddarth Jhajharia, Ar\Nrevenue By\N:\Nshri S.B. Chakraborthy, Dr\N\Ndate Of Hearing:\N09.10.2025\Ndate Of Pronouncement:\N11.12.2025\N\Norder\N\Nper Rajesh Kumar, Am:\N\Nthis Is An Appeal Preferred By The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter Referred To As The “Ld. Cit(A)"] Dated 24.03.2025 For The Ay 2013-14.\N\N2.\Nat The Outset, We Note That The Appeal Of The Assessee Is Barred By Limitation By 61 Days. At The Time Of Hearing The Counsel Of The Assessee Explained The Reasons For Delay In Filing The Appeal. The Ld. D.R Did Not Raise Any Objection In Condoning The Delay. After Hearing The Rival Contentions & Perusing The Materials Available On Record, We Find That The Delay Is For Bonafide & Genuine Reasons & Hence, We Condone The Delay & Adjudication Of The Appeal Is Done In The Following Para.\N\N3.\Nthe Assessee Has Raised An Additional Ground Before Us Which Is Against The Non-Issuance Of Notice U/S 143(2) Of The Act Thereby Rendering The Assessment Framed U/S 147 Read With Section 144/144B Of The Act Dated 31.03.2022, As Invalid & Nullity In The Eyes Of Law.\N\N3.

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRIPRADIP KUMAR CHOUBEY, JM\n\nITA No.1730/KOL/2025\n(Assessment Year: 2013-14)\n\nM/s Urban Nirmal LLP\n3rd Floor, Crescent Tower, 229,\nA.J.c. Bose Road, Minto Park,\nKolkata-700020, West Bengal\n(Appellant)\nVs.\nITO, Ward 12(1)\nAaykar Bhawan, P-7,\nChowringhee Square, Kolkata-\n700069, West Bengal\n(Respondent)\n\nPAN No. AAEFU9618G\nAssessee by\n:\nShri Siddarth Jhajharia, AR\nRevenue by\n:\nShri S.B. Chakraborthy, DR\n\nDate of hearing:\n09.10.2025\nDate of pronouncement:\n11.12.2025\n\nORDER\n\n…

DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD vs. MAHALAKSHMI LIGHT HOUSE, HAPUR

In the result, Cross Objection filed by the Assessee is allowed

ITA 3513/DEL/2024[2015-16]Status: DisposedITAT Delhi05 Dec 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Deputy Commissioner Of Vs. Mahalakshmi Light House, Income Tax 285, Avas Vikas Vihar, Room No. 201, First Floor, Hapur, Uttar Pradesh Cgo Complex, Hapur Chungi, Pan: Aatfm3627N Ghaziabad, Uttar Pradesh Appellant Respondent

Section 147Section 69C

…1 ITA No. 3513 & C.O No. 119 /Del/2024 DCIT Vs. Mahalaxmi Light House IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Deputy Commissioner of Vs. Mahalakshmi Light House, Income Tax 285, Avas Vikas Vihar, Room No. 201, First Floor, Hapur, Uttar Pradesh CGO Complex, Hapur Chungi, PAN: AATFM3627N Ghaziabad, Uttar Pradesh Appellant Respondent C.O No. 119/Del/2024 (in ITA No. 3513/Del/2024) Mahalakshmi Light House, Vs. Deputy Commissioner of 285, AvasVikasVihar, Hapur, Income Tax Ghaziabad,Uttar Pra…

ASSISTANT COMMISSIONER OF INCOME-TAX , DELHI vs. LOGIC CONTROL PVT. LTD., DELHI

In the result, appeal of Revenue in ITA No

ITA 3974/DEL/2025[2011-12]Status: DisposedITAT Delhi21 Nov 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 158B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3974/DEL/2025 [A.Y 2011-12] The A.C.I.T. Vs. Logic Control Pvt Ltd Ward – 19(1) 1115, Hemkund Chamber New Delhi 89, Nehru Place South East Delhi, New Delhi PAN: AAACL 0413 F (Appellant) (Respondent) Assessee By : Shri Salil Aggarwal, Sr. Adv Shri Shailesh Gupta, CA Shri Uma Shankar, Adv Department By : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 07.10.2025 Date of Pronouncement : 21.11.2025 PER NAVEEN CHANDRA, AM :- This appeal b…

SHREE JAIN SHEWATAMBER SANSTHAN,ARADHNA BHAWAN vs. ITO(EXEMPTION), WARD-I JAIPUR

ITA 340/JPR/2025[2010-11]Status: DisposedITAT Jaipur15 Oct 2025AY 2010-11

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Vimal Chopra, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 11Section 12ASection 13(1)(b)Section 142(1)Section 143(2)Section 144Section 147Section 148

…tice u/s 143(2) of the Act, was issued by the Assessing Officer to the assessee. Non issuance of notice u/s 143(2) of the Act is not a curable defect as observed by Hon’ble Delhi High Court in case of Pr. CIT vs Shri Jain Shiv Shankar Travels (P.) Ltd. (2015) 64 Taxmann.com 220 (Delhi) . Therein, it was observed that failure to issue such notice to the assessee is fatal to the assessment order. In view of the decisions cited by Ld. AR for the appellant, we hold that the assessment order suffers from illegality and deserves to be set aside, but Learned CIT(A), NFAC did not decide said issue. Result 13. This appea…

PELICAN TOBACCO INDIA PRIVATE LIMITED,. vs. ITO, WARD - 19(4), NEW DELHI, .

Appeal is allowed

ITA 129/DEL/2024[2012-13]Status: DisposedITAT Delhi01 Oct 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. Avdhesh Kumar Mishra

For Appellant: Sh. Udit Dad, AdvFor Respondent: Sh. Om Prakash, Sr. DR
Section 143(2)Section 147Section 148Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Avdhesh Kumar Mishra, Accountant Member ITA No. 129/Del/2024 : Asstt. Year: 2012-13 Pelican Tobacco India Pvt. Ltd. Vs Income Tax Officer, 902-903, Padma Tower-I, Rajendra Ward-19(4), Place, New Delhi-110008 New Delhi (APPELLANT) (RESPONDENT) PAN No. AADCP9492K Assessee by : Sh. Udit Dad, Adv. Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 01.10.2025 Date of Pronouncement: 01.10.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2012-13, arises…

POOJA GOEL,DELHI vs. INCOME TAX OFFICER, WARD 35(1), DELHI, DELHI

ITA 2204/DEL/2025[2018-19]Status: DisposedITAT Delhi09 Sept 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2018-19

Section 143(2)Section 147Section 148

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Pooja Goel, Vs Income Tax Officer, D-13, A/6, Model Town-III, Ward-35(1), Delhi. New Delhi. PAN: AGYPG 8307 L APPELLANT RESPONDENT Assessee represented by Shri Suresh Gupta, CA Department represented by Shri Rajesh Mahajan, Sr. DR Date of hearing 28.08.2025 Date of pronouncement 28.08.2025 O R D E R PER SATBEER SINGH GODARA, J.M: This assessee’s appeal for assessment year 2018-19 arises against National Faceless Appeal Centre (NFA…

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), KOLKATA, KOLKATA vs. M/S. AMICUS HEALTHCARE SERVICES & SOLUTIONS PVT. LTD. , KOLKATA

Appeal of the revenue is dismissed

ITA 2572/KOL/2024[2013-14]Status: DisposedITAT Kolkata09 Jul 2025AY 2013-14

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 143(2)Section 148Section 148ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH”, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 2572/KOL/2024 (Assessment Year 2013-14) Pramod Lakra, Deputy Commissioner of Income Tax, Circle 11(1), Kolkata Aayakar Bhawan, 6th Floor, P-7, Chowringhee Square, Kolkata – 700069 ……..…...…………….... Appellant vs. M/s Amicus Healthcare Services & Solutions Pvt. Ltd., 41, Ballygunge Terrace, Golpark, Kolkata – 700029 [PAN: AAGCA7409N] ................................. Respondent Appearances by: Assessee represented by : None Department represented by : Pankaj Pandey, Add…

NARENDRA KHIMJI SAVLA,MUMBAI vs. INCOME TAX OFFICER WARD 6(1)(1), MUMBAI

Appeal of the assessee is allowed

ITA 6567/MUM/2024[2012-13]Status: DisposedITAT Mumbai06 May 2025AY 2012-13

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Appellant: Shri Leyaqat Ali Aafaqui- Sr. DR
Section 132Section 143(2)Section 144Section 147Section 148Section 271(1)(c)Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP & MS PADMAVATHY S, AM I.T.A. No. 6567/Mum/2024 (Assessment Year: 2012-13) Narendra Khimji Savla, ITO, Ward-6(1)(1), 34, Uma Building, Opp. Kirti College, Aayakar Bhavan, M.K. Road, Kashinath Dhuru Road, Vs. Churchgate, Mumbai-400020. Dadar, Mumbai-400028. PAN: AHEPS9345P Appellant) : Respondent) : Shri Himanshu Gandhi, AR Appellant /Assessee by : Shri Leyaqat Ali Aafaqui- Sr. DR Revenue / Respondent by Date of Hearing : 24.04.2025 Date of Pronouncement : 06.05.2025 O R D E R Per Padmavathy S, AM: This appeal by the assessee is ag…

M/S SUNCITY NIKETAN PVT.LTD.,KOLKATA vs. INCOME TAX OFFICER, 5(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 2101/KOL/2024[2013-14]Status: DisposedITAT Kolkata07 Feb 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.2101/Kol/2024 Assessment Year: 2013-14 M/S Suncity Niketan Pvt. Ltd………………....….......…....………....Appellant 5, Clive Row, Kolkata -1. [Pan: Aapcs4157E] Vs. Ito, Ward-5(1), Kolkata......................................................…..…..... Respondent Appearances By: Shri Manoj Kataruka, Advocate, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 12, 2024 Date Of Pronouncing The Order : February 07, 2025 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 06.12.2023 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 Of Rs.17,99,28,555/- Made By The Assessing Officer By Treating Credits In The Account Of The Assessee As Income Of The Assessee From Unexplained Sources. The Assessee Apart From Challenging The Validity Of The Additions Made/Confirmed By The Lower Authorities On Merits, Has Also Contested The Very Validity Of The Reopening Of The Assessment Order As Well As The Validity Of The Assessment Order For Want Of Issue Of Notice U/S 143(2) Of The Act.

Section 143(2)Section 147Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.2101/Kol/2024 Assessment Year: 2013-14 M/s Suncity Niketan Pvt. Ltd………………....….......…....………....Appellant 5, Clive Row, Kolkata -1. [PAN: AAPCS4157E] vs. ITO, Ward-5(1), Kolkata......................................................…..…..... Respondent Appearances by: Shri Manoj Kataruka, Advocate, appeared on behalf of the appellant. Shri Subhendu Datta, CIT-DR, appeared on behalf of the Respondent. Date of concluding the h…

VINOD KUMAR KASTURCHAND GOLECHHA,MUMBAI vs. INCOME TAX OFFICER-19(3)(1), MUMBAI, MUMBAI

In the result appeal filed by the assessee for both the years under consideration stands allowed

ITA 1967/MUM/2024[2009-10]Status: DisposedITAT Mumbai17 Dec 2024AY 2009-10

Bench: Smt Beena Pillai & Smt Renu Jauhriassessment Year: 2010-11 & Assessment Year: 2009-10 Vinod Kumar Kasturchand Income Tax Officer- Golechha 19(3)(1) 321, 3Rd Floor, Piramal Chambers, Amrit Diamond House, Lal Baugh, Near Pnachratna Building, Parel, Vs. Opera House, Mumbai- 400012. Mumbai- 400004. Pan: Acjpg4942J (Appellant) (Respondent)

For Appellant: Shri Himanshu GandhiFor Respondent: Shri Usha Gaikwad, Sr. A.R
Section 143(1)Section 143(2)Section 147Section 148Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SMT RENU JAUHRI, ACCOUNTANT MEMBER Assessment Year: 2010-11 & Assessment Year: 2009-10 Vinod Kumar Kasturchand Income Tax Officer- Golechha 19(3)(1) 321, 3rd Floor, Piramal Chambers, Amrit Diamond House, Lal Baugh, Near Pnachratna Building, Parel, Vs. Opera House, Mumbai- 400012. Mumbai- 400004. PAN: ACJPG4942J (Appellant) (Respondent) Present for: Assessee by : Shri Himanshu Gandhi Revenue by : Shri Usha Gaikwad, Sr. A.R. Date of Hearing : 17.10.2024 Date of Pronouncement : 17.12.2024 O R D E R Per Been…

VINOD KUMAR KASTURCHAND GOLECHHA,MUMBAI vs. INCOME TAX OFFICER-19(3)(1), MUMBAI, MUMBAI

In the result appeal filed by the assessee for both the years

ITA 1966/MUM/2024[2010-11]Status: DisposedITAT Mumbai17 Dec 2024AY 2010-11

Bench: Smt Beena Pillai & Smt Renu Jauhri

For Appellant: Shri Himanshu GandhiFor Respondent: Shri Usha Gaikwad, Sr. A.R
Section 143(1)Section 143(2)Section 147Section 148Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No.1966/M/2024 Assessment Year: 2010-11 & ITA No.1967/M/2024 Assessment Year: 2009-10 Vinod Kumar Kasturchand Golechha 321, 3rd Floor, Amrit Diamond House, Near Pnachratna Building, Opera House, Mumbai- 400004. PAN: ACJPG4942J (Appellant) Income Tax Officer- 19(3)(1) Piramal Chambers, Lal Baugh, Vs. Parel, Mumbai- 400012. (Respondent) Present for: Assessee by : Shri Himanshu Gandhi Revenue by : Shri Usha Gaikwad, Sr. A.R. Date of Hearing : 17.10.2024 Date of Pronou…

VISHNU KUMAR,BHARATPUR vs. ACIT OR JCIT OR DCIT OR ASST. CIT OR ITO, NATIONAL FACELESS ASSESSMENT CENTRE, BHARATPUR

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

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

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

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

ASHWANI KUMAR AND CO. PRIVATE LIMITED,RAJOURI GARDEN vs. ITO WARD 3(3), C.R. BUILDING

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

ITA 179/DEL/2024[2007-2008]Status: DisposedITAT Delhi05 Jul 2024AY 2007-2008

Bench: Shri Chella Nagendra Prasad & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Amit Katoch, Sr. DR
Section 124(3)Section 142(1)Section 143(2)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘H’ BENCH, NEW DELHI BEFORE SHRI CHELLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 179/DEL/2024 [A.Y. 2007-08] Ashwani Kumar and Co. P. Ltd Vs. The Income-tax Officer C – 10, Ground Floor, Ring Road Ward – 3(3) Rajhouri Garden, New Delhi New Delhi PAN – AACCA 044 IJ (Applicant) (Respondent) Assessee By : Dr. Rakesh Gupta, Adv Shri Shrey Jain, Adv Department By : Shri Amit Katoch, Sr. DR Date of Hearing : 25.06.2024 Date of Pronouncement : .07.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assesse…

DHAVAL EXIM PRIVATE LIMITED,MUMBAI vs. ACIT, 5(1)(2), MUMBAI, MUMBAI

In the result, the appeal of the assessee stands allowed

ITA 2532/MUM/2023[2012-13]Status: DisposedITAT Mumbai25 Apr 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13 Dhaval Exim Pvt. Ltd., Acit, 5(1)(2), 117-A, 117-A, Panchratna Bldg., Aayakar Bhavan, Vs. Mama Parmanand Marg, Opera Maharishi Karve Road, House, Mumbai-400020. Mumbai-400 004. Pan No. Aadcd 0472 B Appellant Respondent : Mr. Rajesh Shah Assessee By Revenue By : Smt. Mahita Nair, Sr. Dr : 04/04/2024 Date Of Hearing Date Of Pronouncement : 25/04/2024

For Respondent: Mr. Rajesh Shah
Section 143(2)Section 147Section 148Section 151(2)

…llahabad). He further relied on the decision of the Hon’ble further relied on the decision of the Hon’ble Delhi High Court in the case of Pr. CIT v. elhi High Court in the case of Pr. CIT v. Shri Jai Shiv Shankar Shri Jai Shiv Shankar Travels (P.) Ltd. [2015] 64 Taxmann.com 220 (Delhi). Travels (P.) Ltd. [2015] 64 Taxmann.com 220 (Delhi). Travels (P.) Ltd. [2015] 64 Taxmann.com 220 (Delhi). 3.1 In view of the question of no notice issued u/s 143(2) of the In view of the question of no notice issued u/s 143(2) of the In view of the question of no notice issued u/s 143(2) of the Act raised by the assessee, the Ld.…

MR. RIYAZ AHMED ,CHIKAMAGALORE vs. INCOME TAX OFFICER, WARD-1, , CHIKMAGALORE

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

ITA 1130/BANG/2023[2014-15]Status: DisposedITAT Bangalore15 Apr 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2014-15

For Appellant: Shri Rajeev Nulvi, Advocate
Section 139Section 142(1)Section 143(2)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC-‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2014-15 Mr. Riyaz Ahmed, No. 484, Bukkambudi The Income Tax Tarikere, Officer, Chikmagalur, Ward -1, Karnataka – 577 116. Chikmagalur. Vs. PAN: AMXPR7538M APPELLANT RESPONDENT Assessee by : Shri Rajeev Nulvi, Advocate : Shri Ganesh R Ghale, Advocate – Revenue by Standing Counsel for Revenue Date of Hearing : 25-01-2024 Date of Pronouncement : 15-04-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order passed by the NFA…

DR. ARVIND TANEJA,NEW DELHI vs. ACIT CIRCLE-61(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 9171/DEL/2019[2011-12]Status: DisposedITAT Delhi11 Mar 2024AY 2011-12

Bench: Shri M. Balaganesh & Shri Anubhav Sharmadr. Arvind Taneja, Vs. Acit, 75, Golf Links, Delhi Circle-61(1), New Delhi (Appellant) (Respondent) Pan:Aacpt0269N

For Appellant: Shri Bhupinder Jit Kumar, AdvFor Respondent: Shri Kanv Bali, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 151

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Dr. Arvind Taneja, Vs. ACIT, 75, Golf Links, Delhi Circle-61(1), New Delhi (Appellant) (Respondent) PAN:AACPT0269N Assessee by : Shri Bhupinder Jit Kumar, Adv Shri Shreyanch Kushwaha, Adv Revenue by: Shri Kanv Bali, Sr. DR Date of Hearing 06/03/2024 Date of pronouncement 11/03/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.9171/Del/2019 for AY 2011-12, arises out of the order of the Commissioner of Income Tax (Appeals)-20, New Delhi [hereinafter referre…

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