PCIT Vs v. Ramaiah

103 Taxmann.com 202Supreme Court of India2019#2063 most cited

What is PCIT Vs v. Ramaiah authority for?

The Supreme Court, by dismissing the department's SLP, affirmed that the supply of reasons to the assessee is mandatory for reassessment proceedings. Failure to provide reasons before proceeding with reassessment renders such proceedings liable to be quashed.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2026.

Also referred to as

PCIT v. Ramaiah · Section 147 · Section 148 · Section 151 · supply of reasons · mandatory reasons for reassessment · quashing reassessment proceedings · reopening of assessment

Sections most often in play

Section 1961Section 143(3)Section 147Section 148Section 151Section 132(1)Section 69ASection 131

Issues it is cited on

dumb documentson-moneysection 132(1)reopening of assessmentloose papersescapement of incomesection 40(a)section 40(a)(ia)section 151section 40unexplained moneysection 148

Judgments citing PCIT Vs v. Ramaiah

Kanumuri Lakshmi Sirisha, Bapulapadu Mandal vs. The Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeals of the assessees are allowed

ITA 723/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याययकसदस्य एिं श्री डड.एस .सुन्दरससंह, ऱेखासदस्यकेसमऺ BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीऱसं./I.T.A.No.704/Viz/2019 to 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 to 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [PAN : CNBPS7658N] आयकरअपीऱसं./I.T.A.No.707/Viz/2019 to 709…

Kanumuri Lakshmi Sirisha, Bapulapadu Mandal vs. The Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeals of the assessees are allowed

ITA 722/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याययकसदस्य एिं श्री डड.एस .सुन्दरससंह, ऱेखासदस्यकेसमऺ BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीऱसं./I.T.A.No.704/Viz/2019 to 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 to 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [PAN : CNBPS7658N] आयकरअपीऱसं./I.T.A.No.707/Viz/2019 to 709…

Samanthapudi Raja Ramesh, Bapulapadu Mandal vs. The Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeals of the assessees are allowed

ITA 721/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2011-12

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याययकसदस्य एिं श्री डड.एस .सुन्दरससंह, ऱेखासदस्यकेसमऺ BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीऱसं./I.T.A.No.704/Viz/2019 to 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 to 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [PAN : CNBPS7658N] आयकरअपीऱसं./I.T.A.No.707/Viz/2019 to 709…

Samanthapudi Raja Ramesh, Bapulapadu Mandal vs. The Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeals of the assessees are allowed

ITA 720/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याययकसदस्य एिं श्री डड.एस .सुन्दरससंह, ऱेखासदस्यकेसमऺ BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीऱसं./I.T.A.No.704/Viz/2019 to 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 to 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [PAN : CNBPS7658N] आयकरअपीऱसं./I.T.A.No.707/Viz/2019 to 709…

Samanthapudi Raja Ramesh, Bapulapadu Mandal vs. The Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeals of the assessees are allowed

ITA 719/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याययकसदस्य एिं श्री डड.एस .सुन्दरससंह, ऱेखासदस्यकेसमऺ BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीऱसं./I.T.A.No.704/Viz/2019 to 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 to 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [PAN : CNBPS7658N] आयकरअपीऱसं./I.T.A.No.707/Viz/2019 to 709…

Kanumuri Lakshmi Uma Katyaini, Bapulapadu Mandal vs. The Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeals of the assessees are allowed

ITA 718/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2011-12

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याययकसदस्य एिं श्री डड.एस .सुन्दरससंह, ऱेखासदस्यकेसमऺ BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीऱसं./I.T.A.No.704/Viz/2019 to 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 to 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [PAN : CNBPS7658N] आयकरअपीऱसं./I.T.A.No.707/Viz/2019 to 709…

Kanumuri Lakshmi Uma Katyaini, Bapulapadu Mandal vs. The Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeals of the assessees are allowed

ITA 717/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याययकसदस्य एिं श्री डड.एस .सुन्दरससंह, ऱेखासदस्यकेसमऺ BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीऱसं./I.T.A.No.704/Viz/2019 to 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 to 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [PAN : CNBPS7658N] आयकरअपीऱसं./I.T.A.No.707/Viz/2019 to 709…

Kanumuri Lakshmi Uma Katyaini, Bapulapadu Mandal vs. The Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeals of the assessees are allowed

ITA 716/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याययकसदस्य एिं श्री डड.एस .सुन्दरससंह, ऱेखासदस्यकेसमऺ BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीऱसं./I.T.A.No.704/Viz/2019 to 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 to 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [PAN : CNBPS7658N] आयकरअपीऱसं./I.T.A.No.707/Viz/2019 to 709…

Kanumuri Prasad, Bapulapadu Mandal vs. The Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeals of the assessees are allowed

ITA 715/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2011-12

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याययकसदस्य एिं श्री डड.एस .सुन्दरससंह, ऱेखासदस्यकेसमऺ BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीऱसं./I.T.A.No.704/Viz/2019 to 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 to 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [PAN : CNBPS7658N] आयकरअपीऱसं./I.T.A.No.707/Viz/2019 to 709…

Kanumuri Prasad, Bapulapadu Mandal vs. The Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeals of the assessees are allowed

ITA 714/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याययकसदस्य एिं श्री डड.एस .सुन्दरससंह, ऱेखासदस्यकेसमऺ BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीऱसं./I.T.A.No.704/Viz/2019 to 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 to 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [PAN : CNBPS7658N] आयकरअपीऱसं./I.T.A.No.707/Viz/2019 to 709…

Kanumuri Prasad, Bapulapadu Mandal vs. The Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeals of the assessees are allowed

ITA 713/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याययकसदस्य एिं श्री डड.एस .सुन्दरससंह, ऱेखासदस्यकेसमऺ BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीऱसं./I.T.A.No.704/Viz/2019 to 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 to 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [PAN : CNBPS7658N] आयकरअपीऱसं./I.T.A.No.707/Viz/2019 to 709…

Kunumuri Krishna Kumari, Bapulapadu Mandal vs. The Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeals of the assessees are allowed

ITA 712/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2011-12

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याययकसदस्य एिं श्री डड.एस .सुन्दरससंह, ऱेखासदस्यकेसमऺ BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीऱसं./I.T.A.No.704/Viz/2019 to 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 to 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [PAN : CNBPS7658N] आयकरअपीऱसं./I.T.A.No.707/Viz/2019 to 709…

Kunumuri Krishna Kumari, Bapulapadu Mandal vs. The Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeals of the assessees are allowed

ITA 711/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याययकसदस्य एिं श्री डड.एस .सुन्दरससंह, ऱेखासदस्यकेसमऺ BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीऱसं./I.T.A.No.704/Viz/2019 to 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 to 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [PAN : CNBPS7658N] आयकरअपीऱसं./I.T.A.No.707/Viz/2019 to 709…

Kunumuri Krishna Kumari, Bapulapadu Mandal vs. The Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeals of the assessees are allowed

ITA 710/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याययकसदस्य एिं श्री डड.एस .सुन्दरससंह, ऱेखासदस्यकेसमऺ BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीऱसं./I.T.A.No.704/Viz/2019 to 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 to 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [PAN : CNBPS7658N] आयकरअपीऱसं./I.T.A.No.707/Viz/2019 to 709…

Kanumuri Siva Rama Raju, Vijayawada vs. The Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeals of the assessees are allowed

ITA 709/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2011-12

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याययकसदस्य एिं श्री डड.एस .सुन्दरससंह, ऱेखासदस्यकेसमऺ BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीऱसं./I.T.A.No.704/Viz/2019 to 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 to 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [PAN : CNBPS7658N] आयकरअपीऱसं./I.T.A.No.707/Viz/2019 to 709…

Kanumuri Siva Rama Raju, Vijayawada vs. The Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeals of the assessees are allowed

ITA 708/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याययकसदस्य एिं श्री डड.एस .सुन्दरससंह, ऱेखासदस्यकेसमऺ BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीऱसं./I.T.A.No.704/Viz/2019 to 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 to 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [PAN : CNBPS7658N] आयकरअपीऱसं./I.T.A.No.707/Viz/2019 to 709…

Kanumuri Siva Rama Raju, Vijayawada vs. The Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeals of the assessees are allowed

ITA 707/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याययकसदस्य एिं श्री डड.एस .सुन्दरससंह, ऱेखासदस्यकेसमऺ BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीऱसं./I.T.A.No.704/Viz/2019 to 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 to 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [PAN : CNBPS7658N] आयकरअपीऱसं./I.T.A.No.707/Viz/2019 to 709…

Samanthapudi Lavanya, Vijayawada vs. The Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeals of the assessees are allowed

ITA 705/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याययकसदस्य एिं श्री डड.एस .सुन्दरससंह, ऱेखासदस्यकेसमऺ BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीऱसं./I.T.A.No.704/Viz/2019 to 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 to 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [PAN : CNBPS7658N] आयकरअपीऱसं./I.T.A.No.707/Viz/2019 to 709…

Samanthapudi Lavanya, Vijayawada vs. The Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeals of the assessees are allowed

ITA 704/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याययकसदस्य एिं श्री डड.एस .सुन्दरससंह, ऱेखासदस्यकेसमऺ BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीऱसं./I.T.A.No.704/Viz/2019 to 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 to 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [PAN : CNBPS7658N] आयकरअपीऱसं./I.T.A.No.707/Viz/2019 to 709…

Swami Keshwanand Shikshan Sansthan, Sikar vs. ITO (Exemption), Ward-2, Jaipur

Appeal is partly allowed

ITA 310/JPR/2020[2013-14]Status: DisposedITAT Jaipur13 Apr 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 309 & 310/Jp/2020 Assessment Years: 2012-13 & 2013-14 Swami Keshwanand Sikshan Cuke I.T.O. (Exemption), Vs. Sansthan, Ward-2, N.H.11, Bhadhadhar, Sikar-332315 Jaipur (Rajasthan). (Raj) Pan No.: Aafts 2816 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shafi Mohammed (Adv) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 13/04/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur Dated 17/09/2020 & 10/09/2020 For The A.Y. 2012-13 & 2013-14 Respectively.

For Appellant: Shri Shafi Mohammed (Adv)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 10Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…_ Swami Keshwanand Sikshan Sansthan Vs ITO(E) provided has been settled by the Judgment of Hon’ble Delhi High Court as well as the Judgment of Hon’ble Supreme Court. The Hon’ble Supreme Court in case of Pr Commissioner of Income Tax V/s V. Ramaiah reported in 103 Taxmann.com 202 (SC) dismissed the SLP filed by the department against the Judgment of Hon’ble High Court. The Hon’ble High Court held that supply of reasons is mandatory and without supply of reasons the reassessment proceedings are liable to be quashed. The Hon’ble High Court upheld the order of the ITAT. The relevant Para of the Judgment of Hon’ble Hi…