Pepsico India Holdings (P.) Ltd. v. Asstt. CIT

50 Taxmann.com 299High Court2014#1188 most cited

What is Pepsico India Holdings (P.) Ltd. v. Asstt. CIT authority for?

Possession of photocopies of documents by a searched person does not automatically imply that the original documents belong to them, which is a crucial distinction for assuming jurisdiction under Section 153C for assessment of a person other than the searched person.

95

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Pepsico India Holdings · Section 153C · Section 132 · search and seizure · jurisdiction · photocopies of documents · documents belonging · searched person · assessment of other person · satisfaction note

Also reported as

270 CTR 467228 Taxmann 1162014 SCC OnLine DEL 4155

Sections most often in play

Section 132Section 147Section 148Section 149Section 151Section 153ASection 153CSection 153D

Issues it is cited on

section 132(4a)(i)section 153(c)section 153c proceedingssection 292bbsatisfaction notesection 127section 129documents seizedsection 292cregular assessmentsection 292bsection 132(1)

Judgments citing Pepsico India Holdings (P.) Ltd. v. Asstt. CIT

Kiritkumar Dharsibai Suba, Mumbai vs. Dy CIT-CC-1(4), Mumbai

Accordingly, these appeals are also allowed

ITA 1190/MUM/2021[2014-15]Status: DisposedITAT Mumbai28 Apr 2022AY 2014-15

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Nishita MandalywalaFor Respondent: Smt. Neelam Shukla
Section 143(1)Section 143(2)Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 1188, 1189, 1190, 1191, 1192, 1193 & 1194/MUM/2021 (A.Ys: 2012-13, 2013-14,2014-15,2015-16,2016-17, 2017-18 to 2018-19) Kiritkumar Dharsibhai Suba v. DCIT – Central Circle - 1(4) 203, Yogi Residency, Yogi Nagar 902, Old CGO Building Eksar Road, Borivali (W) M.K. Road Mumbai - 400091 Mumbai – 400020 PAN: AACPS9533Q (Appellant) (Respondent) Assessee by : Nishita Mandalywala Department by : Smt. Neelam Shukla Date of Hearing : 05.04.2022 Date of Pron…

Kiritkumar Dharsibai Suba, Mumbai vs. Dy CIT-CC-1(4), Mumbai

Accordingly, these appeals are also allowed

ITA 1189/MUM/2021[2013-14]Status: DisposedITAT Mumbai28 Apr 2022AY 2013-14

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Nishita MandalywalaFor Respondent: Smt. Neelam Shukla
Section 143(1)Section 143(2)Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 1188, 1189, 1190, 1191, 1192, 1193 & 1194/MUM/2021 (A.Ys: 2012-13, 2013-14,2014-15,2015-16,2016-17, 2017-18 to 2018-19) Kiritkumar Dharsibhai Suba v. DCIT – Central Circle - 1(4) 203, Yogi Residency, Yogi Nagar 902, Old CGO Building Eksar Road, Borivali (W) M.K. Road Mumbai - 400091 Mumbai – 400020 PAN: AACPS9533Q (Appellant) (Respondent) Assessee by : Nishita Mandalywala Department by : Smt. Neelam Shukla Date of Hearing : 05.04.2022 Date of Pron…

Kiritkumar Dharsibai Suba, Mumbai vs. Dy CIT-CC-1(4), Mumbai

Accordingly, these appeals are also allowed

ITA 1188/MUM/2021[2012-13]Status: DisposedITAT Mumbai28 Apr 2022AY 2012-13

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Nishita MandalywalaFor Respondent: Smt. Neelam Shukla
Section 143(1)Section 143(2)Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 1188, 1189, 1190, 1191, 1192, 1193 & 1194/MUM/2021 (A.Ys: 2012-13, 2013-14,2014-15,2015-16,2016-17, 2017-18 to 2018-19) Kiritkumar Dharsibhai Suba v. DCIT – Central Circle - 1(4) 203, Yogi Residency, Yogi Nagar 902, Old CGO Building Eksar Road, Borivali (W) M.K. Road Mumbai - 400091 Mumbai – 400020 PAN: AACPS9533Q (Appellant) (Respondent) Assessee by : Nishita Mandalywala Department by : Smt. Neelam Shukla Date of Hearing : 05.04.2022 Date of Pron…

Smt. G. Vijaya, Bellary vs. Deputy Commissioner of Income Tax, Central Circle 1(3), Bangalore

In the result, the appeal filed by the assessee for assessment year 2007-08 is allowed and the appeal of the assessee for assessment year 2008-09 is partly allowed

ITA 948/BANG/2013[2008-09]Status: DisposedITAT Bangalore28 Apr 2022AY 2008-09

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri H. Siva Prasad Reddy, ITP, A.RFor Respondent: Shri Sameer Kumar Singh, D.R
Section 132Section 153Section 153ASection 153C

…ITA Nos.947 & 948/Bang/2013 Smt. G. Vijauya, Bellary IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.947 & 948/Bang/2013 Assessment Years : 2007-08 & 2008-09 Smt. G. Vijaya, No.8, Ashok Nagar Havambhavi Deputy Commissioner of Siruguppa Road Vs. Income-tax Bellary 583 103 Central Circle 1(3) Bangalore PAN NO :AIHPG0523H APPELLANT RESPONDENT Appellant by : Shri H. Siva Prasad Reddy, ITP, A.R. Respondent by : Shri Sameer Kumar Singh, D.R. Date of Hearing : 26.04.2022 Date of Pronouncement : 28.04.2022 O R D…

Smt. G. Vijaya, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

In the result, the appeal filed by the assessee for assessment year 2007-08 is allowed and the appeal of the assessee for assessment year 2008-09 is partly allowed

ITA 947/BANG/2013[2007-08]Status: DisposedITAT Bangalore28 Apr 2022AY 2007-08

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri H. Siva Prasad Reddy, ITP, A.RFor Respondent: Shri Sameer Kumar Singh, D.R
Section 132Section 153Section 153ASection 153C

…ITA Nos.947 & 948/Bang/2013 Smt. G. Vijauya, Bellary IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.947 & 948/Bang/2013 Assessment Years : 2007-08 & 2008-09 Smt. G. Vijaya, No.8, Ashok Nagar Havambhavi Deputy Commissioner of Siruguppa Road Vs. Income-tax Bellary 583 103 Central Circle 1(3) Bangalore PAN NO :AIHPG0523H APPELLANT RESPONDENT Appellant by : Shri H. Siva Prasad Reddy, ITP, A.R. Respondent by : Shri Sameer Kumar Singh, D.R. Date of Hearing : 26.04.2022 Date of Pronouncement : 28.04.2022 O R D…

Moin Akhtar Qureshi As Representative Assessee/Agent of M/S. Jean Louis Deniot, New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, ITA.No.6672/Del

ITA 6675/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Apr 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…ce the jurisdictional requirement for assumption of jurisdiction u/s 153C is not met. Thus, the order passed u/s 153C being not in accordance with law has to be quashed. 8.7. We find the Hon’ble Delhi High Court in the case of PepsiCo India Holdings Vs. ACIT 50 Taxmann.com 299 (Delhi) has held as under : "15. Secondly, we may also observe that the finding of photocopies in the possession of a searched person does not necessarily mean and imply that they "belong" to the person who holds the originals. Possession of documents and possession of photocopies of documents are two separate things. While the Jaipuria G…

Moin Akhtar Qureshi As Representative Assessee/Agent of M/S. Jean Louis Deniot, New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, ITA.No.6672/Del

ITA 6674/DEL/2018[2011-12]Status: DisposedITAT Delhi27 Apr 2022AY 2011-12

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…ce the jurisdictional requirement for assumption of jurisdiction u/s 153C is not met. Thus, the order passed u/s 153C being not in accordance with law has to be quashed. 8.7. We find the Hon’ble Delhi High Court in the case of PepsiCo India Holdings Vs. ACIT 50 Taxmann.com 299 (Delhi) has held as under : "15. Secondly, we may also observe that the finding of photocopies in the possession of a searched person does not necessarily mean and imply that they "belong" to the person who holds the originals. Possession of documents and possession of photocopies of documents are two separate things. While the Jaipuria G…

Moin Akhtar Qureshi As Representative Assessee/Agent of M/S. Jean Louis Deniot, New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, ITA.No.6672/Del

ITA 6673/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Apr 2022AY 2010-11

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…ce the jurisdictional requirement for assumption of jurisdiction u/s 153C is not met. Thus, the order passed u/s 153C being not in accordance with law has to be quashed. 8.7. We find the Hon’ble Delhi High Court in the case of PepsiCo India Holdings Vs. ACIT 50 Taxmann.com 299 (Delhi) has held as under : "15. Secondly, we may also observe that the finding of photocopies in the possession of a searched person does not necessarily mean and imply that they "belong" to the person who holds the originals. Possession of documents and possession of photocopies of documents are two separate things. While the Jaipuria G…

Moin Akhtar Qureshi As Representative Assessee/Agent of M/S. Jean Louis Deniot, New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, ITA.No.6672/Del

ITA 6672/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Apr 2022AY 2009-10

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…ce the jurisdictional requirement for assumption of jurisdiction u/s 153C is not met. Thus, the order passed u/s 153C being not in accordance with law has to be quashed. 8.7. We find the Hon’ble Delhi High Court in the case of PepsiCo India Holdings Vs. ACIT 50 Taxmann.com 299 (Delhi) has held as under : "15. Secondly, we may also observe that the finding of photocopies in the possession of a searched person does not necessarily mean and imply that they "belong" to the person who holds the originals. Possession of documents and possession of photocopies of documents are two separate things. While the Jaipuria G…

Moin Akhtar Qureshi As Representative Assessee/Agent of M/S. Cabinet Jean Louis Deniot, New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, ITA.No.6672/Del

ITA 6671/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Apr 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…ce the jurisdictional requirement for assumption of jurisdiction u/s 153C is not met. Thus, the order passed u/s 153C being not in accordance with law has to be quashed. 8.7. We find the Hon’ble Delhi High Court in the case of PepsiCo India Holdings Vs. ACIT 50 Taxmann.com 299 (Delhi) has held as under : "15. Secondly, we may also observe that the finding of photocopies in the possession of a searched person does not necessarily mean and imply that they "belong" to the person who holds the originals. Possession of documents and possession of photocopies of documents are two separate things. While the Jaipuria G…

Moin Akhtar Qureshi As Representative Assessee/Agent of M/S. Cabinet Jean Louis Deniot, New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, ITA.No.6672/Del

ITA 6670/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Apr 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…ce the jurisdictional requirement for assumption of jurisdiction u/s 153C is not met. Thus, the order passed u/s 153C being not in accordance with law has to be quashed. 8.7. We find the Hon’ble Delhi High Court in the case of PepsiCo India Holdings Vs. ACIT 50 Taxmann.com 299 (Delhi) has held as under : "15. Secondly, we may also observe that the finding of photocopies in the possession of a searched person does not necessarily mean and imply that they "belong" to the person who holds the originals. Possession of documents and possession of photocopies of documents are two separate things. While the Jaipuria G…

Moin Akhtar Qureshi As Representative Assessee/Agent of M/S. Cabinet Jean Louis Deniot, New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, ITA.No.6672/Del

ITA 6669/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Apr 2022AY 2010-11

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…ce the jurisdictional requirement for assumption of jurisdiction u/s 153C is not met. Thus, the order passed u/s 153C being not in accordance with law has to be quashed. 8.7. We find the Hon’ble Delhi High Court in the case of PepsiCo India Holdings Vs. ACIT 50 Taxmann.com 299 (Delhi) has held as under : "15. Secondly, we may also observe that the finding of photocopies in the possession of a searched person does not necessarily mean and imply that they "belong" to the person who holds the originals. Possession of documents and possession of photocopies of documents are two separate things. While the Jaipuria G…

Moin Akhtar Qureshi As Representative Assessee/Agent of M/S. Cabinet Jean Louis Deniot, New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, ITA.No.6672/Del

ITA 6668/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Apr 2022AY 2009-10

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…ce the jurisdictional requirement for assumption of jurisdiction u/s 153C is not met. Thus, the order passed u/s 153C being not in accordance with law has to be quashed. 8.7. We find the Hon’ble Delhi High Court in the case of PepsiCo India Holdings Vs. ACIT 50 Taxmann.com 299 (Delhi) has held as under : "15. Secondly, we may also observe that the finding of photocopies in the possession of a searched person does not necessarily mean and imply that they "belong" to the person who holds the originals. Possession of documents and possession of photocopies of documents are two separate things. While the Jaipuria G…

Moin Akhtar Qureshi As Representative Assessee/Agent of M/S. Design 39 Inc., New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, ITA.No.6672/Del

ITA 6667/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Apr 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…ce the jurisdictional requirement for assumption of jurisdiction u/s 153C is not met. Thus, the order passed u/s 153C being not in accordance with law has to be quashed. 8.7. We find the Hon’ble Delhi High Court in the case of PepsiCo India Holdings Vs. ACIT 50 Taxmann.com 299 (Delhi) has held as under : "15. Secondly, we may also observe that the finding of photocopies in the possession of a searched person does not necessarily mean and imply that they "belong" to the person who holds the originals. Possession of documents and possession of photocopies of documents are two separate things. While the Jaipuria G…

Assistant Commissioner of Income Tax Circle - 2(3), Bangaluru vs. Shri T.H Suresh Babu, Bellary

In the result, the appeal by the revenue is dismissed

ITA 1890/BANG/2018[2010-11]Status: DisposedITAT Bangalore06 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), BengaluruFor Respondent: Shri Sivaprasad Reddy, ITP
Section 133A(5)Section 139(1)Section 143(2)Section 153Section 153ASection 153A(1)Section 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2010-11 The Assistant Commissioner of Vs. Shri T H Suresh Babu, Income-Tax, Laxmi Narasimha Nilaya, Central Circle-2(3), Near Railway Quarters, Bangalore. Bamboo Bazaar, Siraguppa Road, Bellary. PAN: BNYPS 1706D APPELLANT RESPONDENT Appellant by : Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru. Respondent by : Shri Sivaprasad Reddy, ITP Date of hearing : 04.03.2022 Date of Pronouncement : 06.04.2022 O R D E R Per Chandra Poojari, Accountant…

Shri Shish Pal Singh, Jalanhdhar vs. Income Tax Officer, Ward 1(4) Jalandhar

ITA 309/ASR/2017[2008-09]Status: DisposedITAT Amritsar28 Feb 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. Trilochan Singh PS Khalsa, Sr DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 153CSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 309/Asr/2017 Assessment Year: 2008-09 Shish Pal Singh, Vs. Income Tax Officer, S/o Sh. Assa Singh, Ward-1(4), Jalandhar Prop. M/s Imperial Furniture, Nakodar Road, Jalandhar [PAN: ABNPS 8286Q] (Appellant) (Respondent) Appellant by : Sh. J. S. Bhasin, Adv. Respondent by: Sh. Trilochan Singh PS Khalsa, Sr DR Date of Hearing: 14.02.2022 Date of Pronouncement: 28.02.2022 ORDER Per Anikesh Banerjee, JM: The aforesaid appeal has been filed by the asse…

Sachin Pareek, Surat vs. DCIT (Centrel) Circle-4, Surat

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1683/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No. 1367/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (HUF), Vs. The ACIT, Central Circle-4, (Prop. M/s. Mayank Impex), Surat. C/o. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Appellant) (Respondent) आयकरअपीलसं./ITA No. 1365/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/s. Nazar Impex Pvt. Ltd., The ACIT, Central Circle-4, Vs. C/o. 408, S…

M/S. Sun Diam, Mumbai vs. The Dy. CIT, Central Circle-4, Surat

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1578/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No. 1367/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (HUF), Vs. The ACIT, Central Circle-4, (Prop. M/s. Mayank Impex), Surat. C/o. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Appellant) (Respondent) आयकरअपीलसं./ITA No. 1365/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/s. Nazar Impex Pvt. Ltd., The ACIT, Central Circle-4, Vs. C/o. 408, S…

Shri Sanjay Kumar Choudhary HUF, Surat vs. The Asstt. Commissioner of Income Tax, Central Circel-4, Surat

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1367/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No. 1367/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (HUF), Vs. The ACIT, Central Circle-4, (Prop. M/s. Mayank Impex), Surat. C/o. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Appellant) (Respondent) आयकरअपीलसं./ITA No. 1365/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/s. Nazar Impex Pvt. Ltd., The ACIT, Central Circle-4, Vs. C/o. 408, S…

M/S. Nazar Impex Pvt. Ltd., Surat vs. The Asstt. Commissioner of Income Tax, Central Circel-4, Surat

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1365/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No. 1367/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (HUF), Vs. The ACIT, Central Circle-4, (Prop. M/s. Mayank Impex), Surat. C/o. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Appellant) (Respondent) आयकरअपीलसं./ITA No. 1365/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/s. Nazar Impex Pvt. Ltd., The ACIT, Central Circle-4, Vs. C/o. 408, S…