PCIT v. V. Ramaiah

103 Taxmann.com 201High Court2019#4847 most cited

What is PCIT v. V. Ramaiah authority for?

Non-communication of reasons recorded for reassessment to the assessee is not a mere procedural lapse. If reasons are not communicated, the reassessment order can be quashed.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

PCIT v. V. Ramaiah · section 148 · reopening of assessment · non-communication of reasons · procedural lapse · quashing reassessment order · natural justice

Sections most often in play

Section 1961Section 143(3)Section 147Section 148Section 131Section 132Section 142(1)Section 143(2)

Issues it is cited on

section 40(a)section 40(a)(ia)reopening of assessmentsection 40section 148section 147companysection 14interest

Judgments citing PCIT v. V. Ramaiah

M/S. SAMAKSH HOLDINGS PVT. LTD.,KOLKATA vs. ACIT, CIRCLE-1(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 113/KOL/2025[2011-12]Status: DisposedITAT Kolkata06 May 2025AY 2011-12

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm M/S. Samaksh Holdings Pvt. Acit, Circle-1(1) Ltd. Aayakar Bhawan, 7Th Floor, P-7, 16, Strand Road, Diamond Chowringhee Square, Kolkata, Heritage, 14Th Floor, West Bengal Vs. Room No- 1402, Kolkata, West Bengal, 700001 700069 (Appellant) (Respondent) Pan No. Aadck2106P Assessee By : Shri Abhishak Bansal, Ar Revenue By : Shri Sailen Samadder, Dr Date Of Hearing: 27.03.2025 Date Of Pronouncement : 06.05.2025

For Appellant: Shri Abhishak Bansal, ARFor Respondent: Shri Sailen Samadder, DR
Section 143(3)Section 147Section 148Section 148(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM M/s. Samaksh Holdings Pvt. ACIT, CIRCLE-1(1) Ltd. Aayakar Bhawan, 7th Floor, P-7, 16, Strand Road, Diamond Chowringhee Square, Kolkata, Heritage, 14th Floor, West Bengal Vs. Room No- 1402, Kolkata, West Bengal, 700001 700069 (Appellant) (Respondent) PAN No. AADCK2106P Assessee by : Shri Abhishak Bansal, AR Revenue by : Shri Sailen Samadder, DR Date of hearing: 27.03.2025 Date of pronouncement : 06.05.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the o…

AMIT KHATRI,SONIPAT vs. ITO, WARD 1, SONIPAT

In the result, appeal of the assessee is partly allowed as

ITA 2430/DEL/2023[2012-13]Status: DisposedITAT Delhi18 Dec 2024AY 2012-13

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2430/Del/2023 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Amit Khatri Income Tax Officer Ward No.30, Garhi Bhraman, Vs. Ward-1, Sonipat, Haryana. Sonipat, Haryana. Pan No. Bdspk3438G अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 151

…I.T.A. No. 2430/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.2430/Del/2023 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Amit Khatri Income Tax Officer Ward No.30, Garhi Bhraman, Vs. Ward-1, Sonipat, Haryana. Sonipat, Haryana. PAN No. BDSPK3438G अपीलाथ" Appellant ""यथ"/Respondent Shri Suresh K Gupta, CA िनधा"रतीक"ओरसे /Assessee by Shri Om Prakash, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 13.12.2024 18.12.2024 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R This appeal is filed by the assessee agai…

NABHIRAJ RATNA BALRAJ BY LEGAL HEIR B.R.RAKESH,BANGALORE vs. INCOME-TAX OFFICER, WARD-7(2)(1), BANGALORE

In the result the appeal of the assessee is allowed

ITA 603/BANG/2024[2016-17]Status: DisposedITAT Bangalore26 Jun 2024AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Ms. Suman Lunkar, CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 147Section 148Section 234BSection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2016-17 Nabhiraj Ratna Balraj Vs. The Income Tax Officer, By L/H Rakesh, Ward 7(2)(1), C/o. Jwalamala Jewellers, Bangalore. No.17, 9th Main Road, 36th Cross, Jayanagar, Bangalore – 560 041. PAN : AARPR 8825M APPELLANT RESPONDENT Appellant by : Ms. Suman Lunkar, CA Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 11.06.2024 Date of Pronouncement : 26.06.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This a…

SHRI S. SUBASH CHAND NAHAR,CHENNAI vs. DCIT, CENTRAL CIRCLE-II(1), CHENNAI

In the result, the appeal of the assessee is allowed

ITA 700/CHNY/2022[2006-07]Status: DisposedITAT Chennai31 Jan 2023AY 2006-07

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.700/Chny/2022 िनधा"रण वष" /Assessment Year: 2006-07 Shri S. Subash Chand Nahar, The Dy. Commissioner Of No.6/1, Nahar Drive, Income, Maharani Chinnamba Road, Vs. Central Circle-Ii(1), Alwarpet, Chennai. Chennai – 600 018. [Pan: Aaepn-6258-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri G. Baskar & Shri I. Dinesh, Advocates : Shri Ar. V Sreenivasan, Addl. Cit ""यथ" क" ओर से /Respondent By सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 : 31.01.2023 घोषणा क" तारीख /Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri G. Baskar & Shri I. Dinesh
Section 132Section 143(2)Section 148Section 153A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.700/Chny/2022 िनधा"रण वष" /Assessment Year: 2006-07 Shri S. Subash Chand Nahar, The Dy. Commissioner of No.6/1, Nahar Drive, Income, Maharani Chinnamba Road, Vs. Central Circle-II(1), Alwarpet, Chennai. Chennai – 600 018. [PAN: AAEPN-6258-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri G. Baskar & Shri I. Dinesh, A…

DAZZLE AGROTECH PVT LTD,NEW DELHI vs. ACIT CIRCLE-11(1), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 33/DEL/2020[2016-17]Status: DisposedITAT Delhi30 Nov 2022AY 2016-17

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: Shri Mithalesh Kumar PandeyFor Respondent: Sr. D. R
Section 143(3)Section 147Section 148Section 68

…I.T.A. No. 33/Del/2020 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं./ I.T.A No. 33/Del/2020 िनधा"रणवष"/ Assessment Year: 2016-17 M/s. Dazzle Agrotech Pvt. Ltd., ACIT, बनाम RR-11, 2nd Floor, Vs. Mianwali Nagar, Circle : 11 (1) Main Rohtak Road, Paschim Vihar, New Delhi. New Delhi – 110 087. PAN No. AADCD5164A अपीलाथ" / Appellant ""यथ" / Respondent Shri S. C. Verma, C. A.; िनधा"रतीक"ओरसे /Assessee by : Shri Mithalesh Kumar Pandey, राज"वक"ओरसे / Department by : Sr. D. R.; 16/09/2022 सुनवाईक"तारीख/ Date of hearing : 30/1…

MONEY MANAGERS,CHENNAI vs. ACIT, CENTRAL CIRCLE 1(2), CHENNAI

The appeal stand allowed

ITA 125/CHNY/2021[2012-13]Status: DisposedITAT Chennai07 Sept 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Y. Sridhar (C.A) – Ld. ARFor Respondent: Shri R. Bhoopathi (JCIT) –Ld. DR
Section 143(3)Section 148

…ee. In fact, such a plea was raised by the assessee during appellate proceedings even and still the reasons were not supplied. In such a case, the assessment proceedings would be rendered nullity as held by Hon’ble Karnataka High Court in PCIT V/s V. Ramaiah (103 Taxmann.com 201). The Special Leave Petition (SLP) against this decision stood dismissed by Hon’ble Supreme Court which is reported at 262 Taxman 16. The Hon’ble High Court of Karnataka, considering the decision of Hon’ble High Court of Madras in Home Finders Housing Ltd. V/s ITO (93 Taxmann.com 371) (as referred in the impugned order), found the same to…

MONEY MANAGERS,CHENNAI vs. ACIT , CENTRAL CIRCLE 1(2), CHENNAI

The appeal stand allowed

ITA 124/CHNY/2021[2009-10]Status: DisposedITAT Chennai07 Sept 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Y. Sridhar (C.A) – Ld. ARFor Respondent: Shri R. Bhoopathi (JCIT) –Ld. DR
Section 143(3)Section 148

…ee. In fact, such a plea was raised by the assessee during appellate proceedings even and still the reasons were not supplied. In such a case, the assessment proceedings would be rendered nullity as held by Hon’ble Karnataka High Court in PCIT V/s V. Ramaiah (103 Taxmann.com 201). The Special Leave Petition (SLP) against this decision stood dismissed by Hon’ble Supreme Court which is reported at 262 Taxman 16. The Hon’ble High Court of Karnataka, considering the decision of Hon’ble High Court of Madras in Home Finders Housing Ltd. V/s ITO (93 Taxmann.com 371) (as referred in the impugned order), found the same to…

ACIT,NCC7(1), CHENNAI vs. M/S PRABHA ENGINEERS, CHENNAI

In the result, the appeal stands dismissed

ITA 944/CHNY/2020[2010-11]Status: DisposedITAT Chennai18 Aug 2022AY 2010-11

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri Suraj Nahar (CA) – Ld. ARFor Respondent: Shri ARV. Sreenivasan (Addl.CIT) – Ld. DR
Section 143(3)Section 148Section 194ASection 2Section 40Section 80I

…e not supplied to the assessee which was contrary to the decision of Hon’ble Supreme Court in GKN Driveshafts (India) Ltd. V/s ITO (259 ITR 19). Such a failure would render the assessment nullity as held by Hon’ble Karnataka High Court in PCIT V/s V. Ramaiah (103 Taxmann.com 201). The Special Leave Petition (SLP) against this decision stood dismissed by Hon’ble Supreme Court which is reported at 262 Taxman 16. Similar was stated to be the decision of Hon’ble Bombay High Court in CIT V/s Videsh Sanchar Nigam Ltd. (340 ITR 66) as well as the decision of Hon’ble High Court of Delhi in PCIT V/s Jagat Talkies Distribu…

ASST.CIT, MYSORE vs. SRI. MAHALINGAM, MYSORE

In the result, both the revenue’s appeals are partly allowed for statistical purposes

ITA 1082/BANG/2015[2008-09]Status: DisposedITAT Bangalore01 Jun 2022AY 2008-09

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ravi Shankar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT DR
Section 148Section 260ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1081 & 1082/Bang/2015 Assessment Years : 2006-07 & 2008-09 Shri Mahalingam, The Assistant No. 1161, 1st Main, Commissioner of 1st Cross, II Stage, Income Tax, Srirampura, Circle – 1 (1), Mysuru – 570 023. Mysuru. Vs. PAN: ADEPM1686R APPELLANT RESPONDENT Assessee by : Shri Ravi Shankar, Advocate Revenue by : Shri Pradeep Kumar, CIT DR Date of Hearing : 21-04-2022 Date of Pronouncement : 01-06-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been r…

ASST.CIT, MYSORE vs. SRI. MAHALINGAM, MYSORE

In the result, both the revenue’s appeals are partly allowed for statistical purposes

ITA 1081/BANG/2015[2006-07]Status: DisposedITAT Bangalore01 Jun 2022AY 2006-07

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ravi Shankar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT DR
Section 148Section 260ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1081 & 1082/Bang/2015 Assessment Years : 2006-07 & 2008-09 Shri Mahalingam, The Assistant No. 1161, 1st Main, Commissioner of 1st Cross, II Stage, Income Tax, Srirampura, Circle – 1 (1), Mysuru – 570 023. Mysuru. Vs. PAN: ADEPM1686R APPELLANT RESPONDENT Assessee by : Shri Ravi Shankar, Advocate Revenue by : Shri Pradeep Kumar, CIT DR Date of Hearing : 21-04-2022 Date of Pronouncement : 01-06-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been r…

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, SOLAPUR vs. M/S. BEEKAY ENTERPRISES,, SOLAPUR

In the result, the legal ground taken in the assessee’s cross objection which goes to the root of the matter is allowed and the ground on merits therefore, becomes academic in nature

ITA 1687/PUN/2017[2010-11]Status: DisposedITAT Pune22 Mar 2022AY 2010-11
For Appellant: Shri S.N. PuranikFor Respondent: Shri Deepak Garg
Section 133Section 143(3)Section 148Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI PARTHA SARATHI CHAUDHURY, JM AND DR. DIPAK P. RIPOTE, AM Assessment Year : 2011-11 The Asstt. C.I.T. Cir. 2, Solapur :Appellant Vs. M/s. Beekay Enterprises, Laxmi Bhavan, 3A Murarji Peth, Solapur – 413 001 PAN ; AABFB4783A : Respondent C.O. No. 41/PUN/2019 Arising out of ITA No. 1687/PUN/2017 Assessment Year : 2011-11 M/s. Beekay Enterprises, Laxmi Bhavan, 3A Murarji Peth, Solapur – 413 001 PAN ; AABFB4783A : Cross Objector Vs. The Asstt. C.I.T. Cir. 2, Solapur : Appellant in appeal. Assessee by : Shri S.N. Puranik Department by : Shri Deepak Garg Date…

FARROKH P MISTREE ,MUMBAI vs. ITO 19 (3)(1), MUMBAI

ITA 6550/MUM/2019[2006-07]Status: DisposedITAT Mumbai29 Sept 2021AY 2006-07

Bench: Shri S. Rifaur Rahman, Am & Shri Ravish Sood, Jm आमकय अऩीर सं./ Ita No. 6550/Mum/2019 (यनधाायण वषा / Assessment Year 2006-07) Farrokh P. Mistree The Income Tax Officer, C/O. K.K. Lalkaka & Co. Ward-19(3)(1) 507, Churchgate Chambers, 5, New Piramal Chambers Parel, बनाम/ Marine Lines Mumbai-400 013 Vs. Mumbai-400 020 (अपीऱार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी ऱेखा सुं./Pan No. Aoipm7129M आवेदक की ओय से / Applicant By : Shri Kercy Lalkakal, Ar प्रत्मथी की ओय से / Respondent By : Shri Sanjay J. Sethi, Dr

For Respondent: Shri Sanjay J. Sethi, DR
Section 147Section 148

…आयकर अपीऱीय अधिकरण “SMC” न्यायपीठ म ुंबई में IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI श्री एस रयपऔय यहभान, रेखा सदस्म एवं श्री यवीश सूद, न्मायमक सदस्म के सभऺ BEFORE SHRI S. RIFAUR RAHMAN, AM AND SHRI RAVISH SOOD, JM आमकय अऩीर सं./ ITA No. 6550/Mum/2019 (यनधाायण वषा / Assessment Year 2006-07) Farrokh P. Mistree The Income Tax Officer, C/o. K.K. Lalkaka & Co. Ward-19(3)(1) 507, Churchgate Chambers, 5, New Piramal Chambers Parel, बनाम/ Marine Lines Mumbai-400 013 Vs. Mumbai-400 020 (अपीऱार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी ऱेखा सुं./PAN No. AOIPM7129M आवेदक की ओय से / Applicant by : S…

SMT. MALTI KHANDELWAL,JAIPUR vs. INCOME TAX OFFICER, WARD-4-2, JAIPUR

In the result, the ground is disposed off in light of aforesaid directions

ITA 1046/JPR/2019[2013-14]Status: DisposedITAT Jaipur21 Sept 2020AY 2013-14
For Appellant: Sh. Dileep Shivpuri (Advocate)For Respondent: Ms. Chanchal Meena (Add. CIT)
Section 147Section 148Section 234B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1046/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2013-14 cuke Smt. Malti Khandelwal Income Tax Officer Vs. 8/175, Vidhyadhar Nagar, Jaipur Ward—4(2), Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AOBPK3921P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dileep Shivpuri (Advocate) jktLo dh vksj ls@ Revenue by : Ms. Chancha…

PUNSUMI INDIA LTD,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, JAIPUR

In the result, all appeals of assessee for the assessment years

ITA 1204/JPR/2018[1995-96]Status: DisposedITAT Jaipur04 Jul 2019AY 1995-96

Bench: The Ld.

For Appellant: Shri Dileep Shivpuri (Adv.)For Respondent: Shri P.P. Meena (ACIT)
Section 143(3)Section 147Section 148Section 254(2)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jes’k lh0 ’kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1202 to 1204/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 1993-94 to 1995-96 cuke Punsumi India Ltd. The DCIT, Vs. D-16, Meera Marg, Circle-3, Bani Park, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFP 0156 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Dileep Shivpuri (Adv.), Shri Pramod Patni (C.A.) & Shri…

PUNSUMI INDIA LTD,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, JAIPUR

In the result, all appeals of assessee for the assessment years

ITA 1203/JPR/2018[1994-95]Status: DisposedITAT Jaipur04 Jul 2019AY 1994-95

Bench: The Ld.

For Appellant: Shri Dileep Shivpuri (Adv.)For Respondent: Shri P.P. Meena (ACIT)
Section 143(3)Section 147Section 148Section 254(2)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jes’k lh0 ’kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1202 to 1204/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 1993-94 to 1995-96 cuke Punsumi India Ltd. The DCIT, Vs. D-16, Meera Marg, Circle-3, Bani Park, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFP 0156 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Dileep Shivpuri (Adv.), Shri Pramod Patni (C.A.) & Shri…

PUNSUMI INDIA LTD,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, JAIPUR

In the result, all appeals of assessee for the assessment years

ITA 1202/JPR/2018[1993-94]Status: DisposedITAT Jaipur04 Jul 2019AY 1993-94

Bench: The Ld.

For Appellant: Shri Dileep Shivpuri (Adv.)For Respondent: Shri P.P. Meena (ACIT)
Section 143(3)Section 147Section 148Section 254(2)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jes’k lh0 ’kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1202 to 1204/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 1993-94 to 1995-96 cuke Punsumi India Ltd. The DCIT, Vs. D-16, Meera Marg, Circle-3, Bani Park, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFP 0156 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Dileep Shivpuri (Adv.), Shri Pramod Patni (C.A.) & Shri…

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(3)(1), BANGALORE vs. SHRI SWAROOP KUMAR N , BANGALORE

In the result, the appeals of all three assessees for Assessment Year

ITA 813/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. Sham R. Chakravathy, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Year 499/Bang/2018 Smt. Susheela N. Reddy, The Assistant Commissioner 2008-09 Susheela Narayana Nilaya, of Income-Tax, No.13 KM, Bannerghatta Road, Circle – 4(3)(1), Bangalore – 560 076. Koramangala, BMTC Building, PAN : ABQPR 0025 F Bangalore – 560 034. 811/Bang/2018 The Assistant Commissioner Smt. Susheela N. Reddy, 2008-09 of Income-Tax, Bangalore – 560 076. Circle – 4(3)(1), PAN : ABQPR 0025 F Bangalore – 560 034. 500/Ban…

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(3)(1), BANGALORE vs. SHRI SHASHANK KUMAR N , BANGALORE

In the result, the appeals of all three assessees for Assessment Year

ITA 812/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. Sham R. Chakravathy, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Year 499/Bang/2018 Smt. Susheela N. Reddy, The Assistant Commissioner 2008-09 Susheela Narayana Nilaya, of Income-Tax, No.13 KM, Bannerghatta Road, Circle – 4(3)(1), Bangalore – 560 076. Koramangala, BMTC Building, PAN : ABQPR 0025 F Bangalore – 560 034. 811/Bang/2018 The Assistant Commissioner Smt. Susheela N. Reddy, 2008-09 of Income-Tax, Bangalore – 560 076. Circle – 4(3)(1), PAN : ABQPR 0025 F Bangalore – 560 034. 500/Ban…

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(3)(1), BANGALORE vs. SMT SUSHEELA N REDDY , BANGALORE

In the result, the appeals of all three assessees for Assessment Year

ITA 811/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. Sham R. Chakravathy, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Year 499/Bang/2018 Smt. Susheela N. Reddy, The Assistant Commissioner 2008-09 Susheela Narayana Nilaya, of Income-Tax, No.13 KM, Bannerghatta Road, Circle – 4(3)(1), Bangalore – 560 076. Koramangala, BMTC Building, PAN : ABQPR 0025 F Bangalore – 560 034. 811/Bang/2018 The Assistant Commissioner Smt. Susheela N. Reddy, 2008-09 of Income-Tax, Bangalore – 560 076. Circle – 4(3)(1), PAN : ABQPR 0025 F Bangalore – 560 034. 500/Ban…

SHRI.SWAROOP KUMAR ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(3)(1), , BANGALORE

In the result, the appeals of all three assessees for Assessment Year

ITA 500/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. Sham R. Chakravathy, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Year 499/Bang/2018 Smt. Susheela N. Reddy, The Assistant Commissioner 2008-09 Susheela Narayana Nilaya, of Income-Tax, No.13 KM, Bannerghatta Road, Circle – 4(3)(1), Bangalore – 560 076. Koramangala, BMTC Building, PAN : ABQPR 0025 F Bangalore – 560 034. 811/Bang/2018 The Assistant Commissioner Smt. Susheela N. Reddy, 2008-09 of Income-Tax, Bangalore – 560 076. Circle – 4(3)(1), PAN : ABQPR 0025 F Bangalore – 560 034. 500/Ban…

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